HomeMy WebLinkAbout03-03-2026 Agenda Packet - Amended
City Council
AGENDA
Tuesday, March 3, 2026, 5:30 p.m.
Council Chambers, 990 Palm Street, San Luis Obispo
ITEM 6A - LOCAL ROADS FIRST PROPOSED BALLOT MEASURE – CONSIDER RESOLUTION
OF SUPPORT HAS BEEN CONTINUED TO MARCH 17, 2026
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INSTRUCTIONS FOR PUBLIC COMMENT:
Public Comment prior to the meeting (must be received 3 hours in advance of the meeting):
Mail - Delivered by the U.S. Postal Service. Address letters to the City Clerk's Office at 990
Palm Street, San Luis Obispo, California, 93401.
Email - Submit Public Comments via email to emailcouncil@slocity.org. In the body of your
email, please include the date of the meeting and the item number (if applicable). Emails will not
be read aloud during the meeting.
Voicemail - Call (805) 781-7164 and leave a voicemail. Please state and spell your name, the
agenda item number you are calling about, and leave your comment. Verbal comments must be
limited to 3 minutes. Voicemails will not be played during the meeting.
*All correspondence will be archived and distributed to councilmembers, however, submissions
received after the deadline may not be processed until the following day.
Public Comment during the meeting:
Meetings are held in-person. To provide public comment during the meeting, you must be
present at the meeting location.
Electronic Visual Aid Presentation. To conform with the City's Network Access and Use Policy,
Chapter 1.3.8 of the Council Policies & Procedures Manual, members of the public who desire
to utilize electronic visual aids to supplement their oral presentation must provide display-ready
material to the City Clerk by 12:00 p.m. on the day of the meeting. Contact the City Clerk's
Office at cityclerk@slocity.org or (805) 781-7114.
Pages
1.CALL TO ORDER
Mayor Erica A. Stewart will call the Regular Meeting of the San Luis Obispo City
Council to order.
2.PLEDGE OF ALLEGIANCE
Vice Mayor Emily Francis will lead the Council in the Pledge of Allegiance.
3.PRESENTATIONS
3.a WOMEN'S HISTORY MONTH
Mayor Stewart will present a proclamation declaring March 2026 as
Women's History Month.
3.b YOUTH ART MONTH
Mayor Stewart will present a proclamation declaring March as Youth Art
Month.
3.c CITY MANAGER REPORT
Receive a brief report from City Manager Whitney McDonald.
4.PUBLIC COMMENT PERIOD FOR ITEMS NOT ON THE AGENDA
The Council welcomes your input. State law does not allow the Council to
discuss or take action on issues not on the agenda, except that members of the
Council or staff may briefly respond to statements made or questions posed by
persons exercising their public testimony rights (Gov. Code sec. 54954.2). Staff
may be asked to follow up on such items.
5.CONSENT AGENDA
Matters appearing on the Consent Calendar are expected to be non-
controversial and will be acted upon at one time. A member of the public may
request the Council to pull an item for discussion. Pulled items shall be heard at
the close of the Consent Agenda unless a majority of the Council chooses
another time. The public may comment on any and all items on the Consent
Agenda within the three-minute time limit.
Recommendation:
To approve Consent Calendar Items 5a to 5f.
5.a WAIVE READING IN FULL OF ALL RESOLUTIONS AND
ORDINANCES
Recommendation:
Waive reading of all resolutions and ordinances as appropriate.
5.b MINUTES REVIEW - FEBRUARY 17, 2026 COUNCIL MINUTES 9
5.c ADOPTION OF A RESOLUTION ACKNOWLEDGING RECEIPT OF A
REPORT ON THE SAN LUIS OBISPO FIRE DEPARTMENT’S
COMPLIANCE WITH CALIFORNIA HEALTH AND SAFETY CODE
SECTIONS 13146.2 AND 13146.3 PURSUANT TO SENATE BILL 1205
17
Recommendation:
Adopt a Draft Resolution entitled, “A Resolution of the City Council of
the City of San Luis Obispo, California, acknowledging receipt of a
report on the San Luis Obispo Fire Department’s compliance with
California Health and Safety Code Sections 13146.2 and 13146.3
pursuant to Senate Bill 1205 Section 13146.4.” (Attachment A)
5.d 2026-27 CENTRAL SERVICES COST ALLOCATION PLAN 23
Recommendation:
Adopt the 2026-27 Central Services Cost Allocation Plan including the
Cost of Services Allocation and Labor Rates.
5.e APPROVE AN EASEMENT WITH PACIFIC GAS AND ELECTRIC
COMPANY FOR THE COUNTY OF SAN LUIS OBISPO’S BOB JONES
PATHWAY PROJECT2026-27
535
Recommendation:
Adopt a draft Resolution entitled, “A Resolution of the City
Council of the City of San Luis Obispo, California, authorizing a
Utility Distribution Easement with Pacific Gas and Electric
Company that will encumber property owned by the City of San
Luis Obispo identified as Assessor’s Parcel Number 076-121-
018 commonly known as the Filipponi Ecological Reserve.”
1.
Authorize the Mayor to sign the Easement Deed identified as
document LD# 2231-12-10067.
2.
5.f LEASE AMENDMENT WITH SBA 2012 TC ASSETS, LLC FOR
TELECOMMUNICATIONS FACILITY LEASE AT LAGUNA LAKE GOLF
COURSE
551
Recommendation:
Approve a Draft Resolution authorizing the First Amendment to
the Lease Agreement between the City of San Luis Obispo and
SBA 2012 TC Assets, LLC, a Delaware limited liability
company, to extend the lease for telecommunications facilities
at Laguna Lake Golf Course for an additional 20-year term.
1.
Authorize the Finance Director to implement any necessary
budget adjustments to reflect the amended lease terms and
appropriate a $45,000 one-time payment from the lessee to the
Laguna Lake Golf Course Maintenance Project (account
2000030).
2.
6.PUBLIC HEARING AND BUSINESS ITEMS
6.a LOCAL ROADS FIRST PROPOSED BALLOT MEASURE – CONSIDER
RESOLUTION OF SUPPORT (30 MINUTES)
This items has been continued to a date certain of March 17, 2026.
Recommendation:
Consider adoption of a Draft Resolution entitled, “A Resolution of the
City Council of the City of San Luis Obispo, California, supporting the
San Luis Obispo County Transportation Expenditure Plan and in support
of the proposed countywide 0.5% transportation sales tax measure
being placed on the November 3, 2026 ballot”
6.b FY 2026-27 BUDGET SUPPLEMENT PREVIEW AND DISCUSSION
OF OPERATIONAL INITIATIVES (180 MINUTES)
591
Recommendation:
Review and discuss the FY 2026-27 Budget Supplement
Preview; and
1.
Provide direction to staff regarding the draft expenditure
reductions to be recommended as part of the FY 2026-27
Budget Supplement in June 2026; and
2.
Provide direction to staff on funding of the City’s Section 115
Pension Pre-Funding Trust or an alternate use of the funding
currently assigned for this purpose.
3.
7.LIAISON REPORTS AND COMMUNICATIONS
Not to exceed 15 minutes. Council Members report on subcommittee
assignments, listed below, and other City activities. At this time, any Council
Member or the City Manager may ask a question for clarification, make an
announcement, or report briefly on their activities. In addition, subject to Council
Policies and Procedures, they may provide a reference to staff or other
resources for factual information, request staff to report back to the Council at a
subsequent meeting concerning any matter or take action to direct staff to place
a matter of business on a future agenda. (Gov. Code Sec. 54954.2)
Mayor
Stewart
Vice Mayor
Francis
Council Member
Boswell
Council Member
Marx
Council Member
Shoresman
SLO Council of
Governments
Airport Land Use Community
Action
Partnership
Air Pollution
Control District
CP Campus
Planning
Committee
Regional
Economic Action
Coalition
Nacimiento Water
Project
SLO Climate
Coalition
County Water
Resources
Advisory
Committee
Downtown
Association
Board
CA Men’s
Colony Advisory
Committee
Zone 9 Advisory
Committee
Local Agency
Formation
Commission
Homeless
Services
Oversight
Committee
Performing Arts
Center
Commission
Integrated Waste
Management
Authority
SLO Regional
Transit Authority
Visit SLO
County Advisory
Committee
Central Coast
Clean Energy
8.ADJOURNMENT
The next Regular Meeting of the City Council will be held on March 17, 2026 at
5:30 p.m. in the Council Chambers at City Hall, 990 Palm Street, San Luis
Obispo.
LISTENING ASSISTIVE DEVICES for the hearing impaired - see the Clerk.
The City of San Luis Obispo wishes to make all of its public meetings accessible
to the public. Upon request, this agenda will be made available in appropriate
alternative formats to persons with disabilities. Any person with a disability who
requires a modification or accommodation in order to participate in a meeting
should direct such request to the City Clerk’s Office at (805) 781-7114 at least
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City Council meetings are televised live on Charter Channel 20 and the City's
YouTube Channel: www.youtube.com/CityofSanLuisObispo. Agenda related
writings or documents provided to the City Council are available for public
inspection in the City Clerk’s Office located at 990 Palm Street, San Luis
Obispo, California during normal business hours, and on the City’s website
https://www.slocity.org/government/mayor-and-city-council/agendas-and-
minutes. Persons with questions concerning any agenda item may call the City
Clerk’s Office at (805) 781-7114.
Page 8 of 618
1
Council Minutes
February 17, 2026, 5:30 p.m.
Council Chambers, 990 Palm Street, San Luis Obispo
Council Members
Present:
Council Member Mike Boswell, Council Member Jan Marx,
Council Member Michelle Shoresman, Vice Mayor Emily
Francis, Mayor Erica A. Stewart
City Staff Present: City Manager Whitney McDonald, Christine Dietrick, City
Attorney, Teresa Purrington, City Clerk
_____________________________________________________________________
1. CALL TO ORDER
A Regular Meeting of the San Luis Obispo City Council was called to order on
February 17, 2026 at 5:30 p.m. in the Council Chambers, 990 Palm Street, San
Luis Obispo, by Mayor Stewart.
2. PLEDGE OF ALLEGIANCE
Council Member Shoresman led the Council in the Pledge of Allegiance.
3. PRESENTATIONS
3.a JOINT PRESENTATION FROM CAL POLY AND SLO POLICE
DEPARTMENT REGARDING PLANNING EFFORTS FOR ST. PATRICK'S
DAY
Police Chief Rick Scott, Deputy Chief Aaron Schafer, George Hughes, Cal
Poly and Ryan Gruss, Cal Poly provided an in-depth presentation and
responded to Council questions.
3.b CITY MANAGER REPORT
City Manager Whitney McDonald provided a report on upcoming projects.
4. PUBLIC COMMENT PERIOD FOR ITEMS NOT ON THE AGENDA
Public Comment:
Shawn Harris
Ben Cooke
Page 9 of 618
2
Steve Schmidt
Owen Blackwell
Steve Delmartini
Fitzgerald Kelly
--End of Public Comment--
5. CONSENT AGENDA
Public Comment:
None
--End of Public Comment--
Motion By Council Member Shoresman
Second By Vice Mayor Francis
To approve Consent Calendar Items 5a to 5g.
Ayes (5): Council Member Boswell, Council Member Marx, Council Member
Shoresman, Vice Mayor Francis, and Mayor Stewart
CARRIED (5 to 0)
5.a WAIVE READING IN FULL OF ALL RESOLUTIONS AND ORDINANCES
Waive reading of all resolutions and ordinances as appropriate.
5.b MINUTES REVIEW - FEBRUARY 3, 2026 COUNCIL MINUTES
Approve the minutes of the City Council meeting held on February 3,
2026.
5.c APPROVAL OF THE 2026-27 COMMUNITY DEVELOPMENT BLOCK
GRANT RECOMMENDATIONS
Adopt Resolution No. 11627 (2026 Series) entitled, “A Resolution of the
City Council of the City of San Luis Obispo, California, approving the
2026-27 Community Development Block Grant (CDBG) Program Funding
Recommendations” for a total of $284,404
5.d AUTHORIZE THE POLICE DEPARTMENT TO SUBMIT A GRANT
APPLICATION TO THE OFFICE OF TRAFFIC SAFETY FOR FY 2026-27
AND ADOPT A RESOLUTION AUTHORIZING THE ACCEPTANCE OF
FUNDS FOR THE FY 2025-26 TOBACCO GRANT PROGRAM
Page 10 of 618
3
1. Approve submission of a FY 2026-27 grant application to the
California Office of Traffic Safety in an amount not to exceed
$180,000.
2. If the grant is awarded, authorize the City Manager and the Chief of
Police to execute grant related documents and authorize the
Finance Director to make the necessary budget adjustments upon
the award of the grant.
3. Approve Resolution No. 11628 (2026 Series) titled: “A Resolution of
the Council of the City of San Luis Obispo, California, authorizing
the acceptance of grant funds in the amount of $74,276 from the
State of California Department of Justice, Office of Attorney
General, Tobacco Grant Program to increase education and
enforcement programs focusing on reducing the illegal sale of
tobacco products to minors in the city.”
5.e AUTHORIZATION TO EXECUTE A CONTRACT FOR 911 CALL
HANDLING EQUIPMENT AND SERVICES
1. Authorize the City Manager to execute a five-year contract with
AT&T for 911 call handling equipment and services; and
2. Waive formal bids and authorize use of California Department of
Technology Agreement 6138-2020 to procure this purchase as
allowed under 03.24.060E of the City of San Luis Obispo Municipal
Code.
5.f FINAL ADOPTION OF ORDINANCE AMENDING MUNICIPAL CODE
CHAPTER 2.40.040 (CAMPAIGN CONTRIBUTION LIMITATIONS)
Adopt Ordinance No. 1755 (2026 Series) entitled “An Ordinance of the
City Council of the City of San Luis Obispo, California, amending Chapter
2.40.040 of the Municipal Code related to Campaign Contribution
Limitations” increasing the per person contribution limit from $250 to $500.
5.g APPROVE A SIDE LETTER TO THE JULY 1, 2025, TO JUNE 30, 2028,
MEMORANDUM OF UNDERSTANDING BETWEEN THE CITY OF SAN
LUIS OBISPO AND THE SAN LUIS OBISPO CITY EMPLOYEES'
ASSOCIATION REGARDING STANDBY PAY
Adopt Resolution No. 11629 (2026 Series) entitled “A Resolution of the
City Council of the City of San Luis Obispo, California, approving a Side
Letter to the July 1, 2025, through June 30, 2028, Memorandum of
Page 11 of 618
4
Understanding between the City of San Luis Obispo and the San Luis
Obispo City Employees’ Association.”
6. PUBLIC HEARING AND BUSINESS ITEMS
6.a REVIEW OF FY 2025-26 SECOND QUARTER BUDGET REPORT
City Manager Whitney McDonald, Finance Director Emily Jackson and
Principal Budget Analyst Riley Kuhn provided an in-depth staff report and
responded to Council questions.
Public Comments:
Adam Clark
---End of Public Comment---
Motion By Vice Mayor Francis
Second By Council Member Marx
1. Receive and file the FY 2025-26 Second Quarter Budget Report;
and
2. Appropriate $3,468,954 in FY 2024-25 unassigned fund balance as
detailed in the report; with the following change: to reduce the
additional CalPERS ADP amount to $500,000 and hold
$369,804 until after the Rental Housing Registry and Code
Enforcement Study Sessions; and
3. Appropriate $2,000,000 in FY 2024-25 assigned fund balance and
authorize an Additional Discretionary Payment to CalPERS of
$3,506,187; and
4. Appropriate the $20,000 National League of Cities Health and
Wellbeing award of $20,000 to the Community Development
Department’s non-staffing operating budget for the purchase of
Tolemi BuildingBlocks software.
Ayes (5): Council Member Boswell, Council Member Marx, Council
Member Shoresman, Vice Mayor Francis, and Mayor Stewart
CARRIED (5 to 0)
6.b REQUEST TO ADVERTISE THE HIGUERA COMPLETE STREETS AND
REVISED 50 HIGUERA WIDENING PROJECTS FOR CONSTRUCTION
Page 12 of 618
5
Transportation Manager Luke Schwartz, and Active Transportation
Manager Adam Fukushima provided an in-depth staff report and
responded to Council questions.
Public Comments:
Gene Nelson
Robert Akelia
Dan Gebhart
Mimi Phene-McKellar
Candance Degeare
Beverly Gilbert
Cynthia Pretzel
Daniel Cimo
Jack Cimo
Ken Dewar
William Thoma
Lea Brooks
---End of Public Comment---
Motion By Council Member Marx
Second By Mayor Stewart
To continue the meeting past 11:00 PM.
Ayes (5): Council Member Boswell, Council Member Marx, Council
Member Shoresman, Vice Mayor Francis, and Mayor Stewart
CARRIED (5 to 0)
Motion By Vice Mayor Francis
Second By Council Member Boswell
Higuera Complete Streets Project
1. Adopt Resolution No. 11630 (2026 Series) entitled, “A Resolution of
the City Council of the City of San Luis Obispo, California,
Authorizing Appropriation of $2,000,000 from the Infrastructure
Investment Fund to support the Higuera Complete Streets Project,
Specification Number 2001057”); and,
2. Adopt Resolution No. 11631 (2026 Series) entitled, “A Resolution of
the City Council of the City of San Luis Obispo, California,
Accepting a Future Automobile Level of Service Deficiency at the
Intersection of Higuera Street and Los Osos Valley Road in
Page 13 of 618
6
Connection with the Higuera Complete Streets Project,
Specification Number 2001057”; and,
3. Authorize transfers to the Higuera Complete Streets Project
(Account 2001057) from the following capital project accounts:
a. $500,000 from Prado Creek Bridge Replacement (No.
2091252)
b. $204,847 from Active Transportation Plan Implementation
(No. 2000608)
c. $100,000 from Vision Zero Implementation (No. 2000073)
d. $50,000 from the Traffic Signal Maintenance &
Replacements (No. 2001003)
e. $120,000 from Water Valve Cover Adjustments (No.
2001005)
f. $50,000 from Sewer Valve Cover Adjustments (No.
2000084); and,
4. Approve the project, authorize the City Engineer to approve any
minor refinements to final plans and specifications prior to
advertisement, and authorize staff to advertise for bids for the
Higuera Complete Streets Project, Specification Number 2001059;
and,
5. Authorize the City Manager to award the Construction Contract for
the Higuera Complete Streets Project pursuant to Section 3.24.190
of the Municipal Code for the bid total, if the lowest responsible bid
is within the publicly disclosed funding amount of $12,960,700; and,
6. Authorize the City Engineer to approve Contract Change Orders for
the Higuera Complete Streets Project up to the available project
budget, including any amendments authorized by the City
Manager; and,
7. Authorize the use of up to $200,000 in unspent Higuera Complete
Streets Project capital funds to support increased street sweeping
obligations following project completion.
50 Higuera Widening Project
8. Approve project for the revised 50 Higuera Widening Project,
Specification No. 2091294; and,
Page 14 of 618
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9. Authorize staff to advertise for bids for the 50 Higuera Widening
Project, Specification No. 2091294; and,
10. Authorize the City Manager to award the Construction Contract for
the 50 Higuera Widening Project if the lowest responsible bid is
within the Engineer’s Estimate of $315,000; and,
11. Authorize the City Engineer to approve Contract Change Orders for
the 50 Higuera Widening Project up to the available project budget;
and,
12. Approve the transfer of $22,600 from the 50 Higuera Widening
Project Account (No. 2091294) to the New Streetlights CIP Account
(No. 2001016); and,
13. Authorize the Finance Director to approve the transfer of any
remaining unspent State Urban Highway Account project funds not
required for construction of the 50 Higuera Widening Project to the
Higuera Complete Streets Project (Specification No. 2001057).
With direction to return to Council if additional funding is needed for
the concrete barriers.
Ayes (5): Council Member Boswell, Council Member Marx, Council
Member Shoresman, Vice Mayor Francis, and Mayor Stewart
CARRIED (5 to 0)
6.c GRANT AGREEMENT WITH SAN LUIS OBISPO MUSEUM OF ART
Deputy City Manager Greg Hermann and Sustainability and Natural
Resources Official Bob Hill provided an overview of the item and
responded to questions.
Public Comments:
Leanne Standish
Ermina Karim
---End of Public Comment---
Motion By Council Member Marx
Second By Mayor Stewart
Adopt Resolution No. 11632 (2026 Series) entitled, “A Resolution of the
City Council of the City of San Luis Obispo finding that a Grant Agreement
with the San Luis Obispo Museum of Art is of public benefit in accordance
Page 15 of 618
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with California Government Code Section 53083 and approving the Grant
Agreement” to:
1. Find that a Grant Agreement serves the public interest of the City of
San Luis Obispo by advancing arts and culture, economic
development, and other public benefits; and
2. Approve the Grant Agreement between the City of San Luis Obispo
and the San Luis Obispo Museum of Art and authorize the City
Manager to execute the agreement in a final form satisfactory to
the City Attorney.
Ayes (5): Council Member Boswell, Council Member Marx, Council
Member Shoresman, Vice Mayor Francis, and Mayor Stewart
CARRIED (5 to 0)
7. LIAISON REPORTS AND COMMUNICATIONS
Due to the late hour Liaison Reports were moved to the February 24th
meeting.
8. ADJOURNMENT
The meeting was adjourned at 11:37 p.m. The Council will hold a Special
Meeting on February 24,2026 at 5:30 PM in the Council Chambers at City Hall,
990 Palm Street, San Luis Obispo. The next Regular City Council Meeting is
scheduled for March 3, 2026 at 5:30 p.m. in the Council Chambers at City Hall,
990 Palm Street, San Luis Obispo.
APPROVED BY COUNCIL: XX/XX/202X
Page 16 of 618
Item 5c
Department: Fire
Cost Center: 8503
For Agenda of: 3/3/2025
Placement: Consent
Estimated Time: N/A
FROM: Randy Harris, Interim Fire Chief
Prepared By: Nicole Vert, Business Analyst
SUBJECT: ADOPTION OF A RESOLUTION ACKNOWLEDGING RECEIPT OF A
REPORT ON THE SAN LUIS OBISPO FIRE DEPARTMENT’S
COMPLIANCE WITH CALIFORNIA HEALTH AND SAFETY CODE
SECTIONS 13146.2 AND 13146.3 PURSUANT TO SENATE BILL 1205
RECOMMENDATION
Adopt a Draft Resolution entitled, “A Resolution of the City Council of the City of San Luis
Obispo, California, acknowledging receipt of a report on the San Luis Obispo Fire
Department’s compliance with California Health and Safety Code Sections 13146.2 and
13146.3 pursuant to Senate Bill 1205 Section 13146.4.” (Attachment A)
POLICY CONTEXT
State law requires every fire department and district providing fire protection services to
inspect every building used as a public or private school annually (Health and Safety
Code section 13146.3.) This same annual inspection requirement is applicable to hotels,
motels, lodging houses, and apartment/condominium buildings. (Health and Safety Code
section 13146.2.) Section 13146.4 mandates that all fire departments required to perform
annual inspections pursuant to Sections 13146.2 and 13146.3 report annua lly to its
administering authority its compliance (in this case, the City Council) with Sections
13146.2 and 13146.3. The report is to be made during budget decisions or at another
time as determined by the administering authority.
DISCUSSION
Annually, the San Luis Obispo City Fire Department is required to conduct inspections of
all public and private schools, hotels, motels, lodging houses, and
apartment/condominium buildings (three units or more) in accordance with the California
Health and Safety Code Section 13146.2 and 13146.3. The purpose of annual fire
inspections is to mitigate known hazards, reduce risk to the community and ensure
reasonable compliance with the California Fire Code.
Page 17 of 618
Item 5c
State law allows local jurisdictions to collect a fee from the owner of the inspected
structure to recover costs associated with the inspection mandate of Health and Safety
Code section 13146.2. In calendar year 2025, the San Luis Obispo City Fire Department
inspected 668 of 668 hotels, motels, condominiums, sorority/fraternity and apartment
buildings (referred to as “Group R” occupancies in the draft Resolution). In FY 2024-25,
the City realized $383,231 in fees collected for these inspections (pursuant to the City’s
adopted Comprehensive Fee Schedule in effect for FY 2024 -25), with $343,826.62 billed
for FY 2025-26. The reduction in revenue is due to the recent fee study reducing most
fees associated with state mandated inspections. All billing is done at the beginning of
the fiscal year using the fee schedule in effect at that time.
In support of the City’s affordable housing goals, the City does not charge inspection fees
for units that are built, owned, and managed by the housing authority, other government
agencies, or not-for-profit agencies. The amount of revenue not collected as a result of
this directive is estimated to be less than $10,000.
California Health and Safety Code section 13146.3 mandates that the local fire
department inspect all public and private schools once annually (referred to as “Group E”
occupancies in the draft Resolution). In calendar year 2025, the San Luis Obispo City Fire
Department inspected all 32 school and commercial daycare facilities. While Section
13146.3 allows local jurisdictions to collect a fee for conducting these mandated
inspections, the City currently does not charge for these.
The Fire Department completed 100% of its annual inspections of all known mandated
buildings for calendar year 2025, an improvement from 2024 when 99% of 633
inspections were completed. In total, the Fire Department conducted all 700 of 700
mandated annual inspections. This does not include the numerous re -inspections
conducted necessary to correct violations and assure compliance . Fire Prevention
Bureau staff (Fire Marshal and inspectors) continue to conduct re-inspections in response
to deficiencies observed during initial inspections.
The acceptance of this compliance report and the recommended Resolution fulfill the
statutory requirements contained in California Health and Safety Code Section 13146.4
Previous Council or Advisory Body Action
On April 15, 2025, Council approved a draft resolution acknowledging receipt of a report
on the San Luis Obispo Fire Department’s compliance with California Health and Safety
Code Sections 13146.2 and 13146.3 pursuant to Sen ate Bill 1205.
Public Engagement
This item is on the agenda for the March 3, 2026 , City Council meeting and will follow all
required postings and notifications. The public will have the opportunity to provide
comment on this item at or before the meeting.
Page 18 of 618
Item 5c
ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to the recommended
action in this report, because the action does not constitute a “Project” under CEQA
Guidelines Section 15378.
FISCAL IMPACT
Budgeted: Yes Budget Year: 2025-26
Funding Identified: Yes
Fiscal Analysis:
Funding
Sources
Total Budget
Available
Current
Funding
Request
Remaining
Balance
Annual
Ongoing
Cost
General Fund $0 $0 $0 $0
State
Federal
Fees
Other:
Total $0 $0 $0 $0
There are no fiscal impacts directly associated with the filing and acceptance of this
report. The City generates both revenue through charging for these inspections, as noted
above and expenditures from inspectors performing the inspections as part of their job
duties.
ALTERNATIVES
1. The Council could decide not to accept the report on the San Luis Obispo Fire
Department’s compliance with California Health and Safety Code Sections
13146.2 and 13146.3. The report and acknowledgment of its receipt is required by
California Health and Safety Code Section 13146.4 (SB1205.)
2. The Council could designate an alternative time to receive these annual reports
from the Fire Department. These reports are prepared and submitted prior to the
annual budget-making process to allow for any desired changes to be incorporated
into that process.
ATTACHMENTS
A - Draft Resolution Acknowledging receipt of a report on the San Luis Obispo Fire
Department’s compliance with California Health and Safety Code Sections 13146.2
Page 19 of 618
Page 20 of 618
R ______
RESOLUTION NO. _____ (2026 SERIES)
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN LUIS
OBISPO, CALIFORNIA, ACKNOWLEDGING RECEIPT OF A REPORT
ON THE SAN LUIS OBISPO FIRE DEPARTMENT’S COMPLIANCE WITH
CALIFORNIA HEALTH AND SAFETY CODE SECTIONS 13146.2 AND
13146.3 PURSUANT TO SENATE BILL 1205 SECTION 13146.4
WHEREAS, Section 13146.4 was added to the California Health and Safety Code
in 2018 by Senate Bill 1205, and became effective January 1, 2019; and
WHEREAS, California Health & Safety Code Sections 13146.2 and 13146.3
require all fire departments, including the San Luis Obispo City Fire Department, that
provide fire protection services to perform annual inspections in every building used as a
public or private school, hotel, motel, lodging house, apartment house s, and certain
residential care facilities for compliance with building standards, as provided ; and
WHEREAS, California Health & Safety Code Section 13146.4 requires all fire
departments, including the San Luis Obispo City Fire Department, that provide fire
protection services to report annually to its administering authority its compliance with
California Health and Safety Code Sections 13146.2 and 13146.3.
NOW, THEREFORE, BE IT RESOLVED by the Council of the City of San Luis
Obispo as follows:
SECTION 1. Recitals. All of the above recitals are true and correct and are
incorporated herein by this reference.
SECTION 2. Acknowledgment. The Fire Department’s annual report of compliance
with California Health and Safety Code Sections 13146.2 and 13146.3 is received as
follows.
SECTION 3. EDUCATIONAL (GROUP E) OCCUPANCIES (Health & Safety
Code 13146.3):
Educational Group E occupancies are generally those public and private schools,
used by more than 6 persons at any one time for educational purposes through
the 12th grade, inclusive of commercial daycare centers. Within the City, there are
32 known Group E occupancies or facilities.
During Calendar year 2025, the Department completed the annual inspection of
all 32 Group E occupancies. This is a compliance rate of 100% for this reporting
period.
Page 21 of 618
Resolution No. _____ (2026 Series) Page 2
R ______
RESIDENTIAL GROUP R OCCUPANCIES (Health & Safety Code 13146.2):
Residential Group R occupancies, for the purpose of this resolution, are generally
those occupancies containing sleeping units, including hotels, motels ,
sorority/fraternity houses, Assisted Living facilities, and apartments (three or more
units). Within the City, there are 668 known Group R occupancies of this nature.
During calendar year 2025, the Department completed the annual inspection of
668 Group R occupancies. This is a compliance rate of 100% for the reporting
period. In FY 2024-25, the City realized $383,231 in fees collected for these
inspections (pursuant to the City’s adopted FY2024-25 Comprehensive Fee
Schedule in effect and as authorized by statute).
Upon motion of Council Member ___________, seconded by Council Member
___________, and on the following roll call vote:
AYES:
NOES:
ABSENT:
The foregoing resolution was adopted this _____ day of _______________ 20 26.
___________________________
Mayor Erica A. Stewart
ATTEST:
______________________
Teresa Purrington
City Clerk
APPROVED AS TO FORM:
______________________
J. Christine Dietrick
City Attorney
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the
City of San Luis Obispo, California, on ______________________.
___________________________
Teresa Purrington
City Clerk
Page 22 of 618
Item 5d
Department: Finance
Cost Center: 2001
For Agenda of: 3/4/2025
Placement: Consent
Estimated Time: N/A
FROM: Emily Jackson, Finance Director
Prepared By: Debbie Malicoat, Deputy Finance Director
SUBJECT: 2026-27 Central Services Cost Allocation Plan
RECOMMENDATION
Adopt the 2026-27 Central Services Cost Allocation Plan including the Cost of Services
Allocation and Labor Rates.
POLICY CONTEXT
The annual cost allocation plan informs the City of the true cost of delivering services
through the various support departments and programs. This forms the base for policies
related to cost recovery goals, including reimbursement transfers and labor rates.
DISCUSSION
Background
Consistent with governmental best practices, the City annually prepares a formal Central
Service Cost Allocation Plan (CAP). One of the primary uses of the CAP is to quantify in
dollars, the relationship between administrative and support services contained within the
General Fund and the operations programs they support throughout the organization. As
such, the CAP provides reimbursement for those services from the four enterprise funds
and the Whale Rock fund to the General Fund. The CAP also serves to determine the
appropriate amount of administrative and support costs that may be charged t o federal
and state grants and provides the base for the labor rates used for cost recovery charges.
The CAP is prepared using actual operating expenses from the last audited year and the
resulting cost allocations are programmed into the City's budget t wo 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 2024-25 and will be applied in FY 2026-27.
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).
Page 23 of 618
Item 5d
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 are also
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
summarizes the calculated amounts to be reimbursed to the General Fund from the City’s
four enterprise funds and the Whale Rock fund in FY 2026-27 compared to FY 2025-26.
Table 1
ID Fund 2025-26
Allocation*
2026-27
Allocation** Change
Reimbursement Transfer (Full Cost Allocation Plan)
1 Water Enterprise $ 1,668,116 $ 1,681,910 $ 13,794
2 Sewer Enterprise $ 1,813,285 $ 1,854,624 $ 41,339
3 Parking Enterprise $ 1,420,288 $ 1,379,686 ($ 40,602)
4 Whale Rock $ 301,576 $ 327,855 $ 26,279
5 Transit Enterprise $ 467,804 $ 391,973 ($ 75,831)
6 Total $ 5,671,069 $ 5,636,048 ($ 35,021)
* Fiscal Year 2025-26 allocations are based on 2023-24 actuals
** Fiscal Year 2026-27 allocations are based on 2024-25 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.
The allocations based on share of cost for each enterprise fund and the Whale Rock fund
are decreasing overall due to several factors. First, the Utilities Engineering program
provided significantly more support to development review activities this year, providing
Page 24 of 618
Item 5d
a “credit” to the Water and Sewer Funds from the General Fund. Second, Community
Services Group (CSG) administration costs were lower due to staffing vacancies,
resulting in lower allocations to all four enterprise funds. Third, the Transit Fund had lower
capital project engineering support than the prior year, resulting in approximately $64,000
less allocated. Finally, the reduction to the Parking Fund is primarily driven by the lower
CSG administration costs, but also due to significant reduction in Parking Fund Council
Agenda Report items, which drives allocations for City Council and City Clerk costs.
Upon approval by the Council, the 2 CFR 200 certification will be signed by the Director
of Finance/City Treasurer.
Since the CAP considers the City’s overall expenditure based on the annual audited
financials, it also provides the basis for the City’s labor rates. The updated rates are
included as Attachment C.
Cost of Services Analysis
In addition to the Cost Allocation Plan, the City has also prepared a Cost of Services
analysis (Attachment D), which establishes the annual cost of providing the Water, Sewer,
and Parking Enterprise Funds with access to and use of the City's right -of-way property,
as well as the cost of providing police and fire protection for the Water and Sewer Fund.
As part of the analysis that was prepared, enterprise facilities that are not within the City
limits (Water Treatment Plant) were excluded from consideration of public safety costs,
as provision of police and fire protection for those facilities is provided by the Co unty
Sheriff and CalFIRE. For FY 2026-27, the total transfer to the General Fund will amount
to $1,789,315. Table 2 below summarizes the calculated amounts to be charged to the
Water, Sewer and Parking funds in FY 2026-27 compared to FY 2025-26. The Transit
Fund has historically been excluded from these calculations because they do not have
exclusive use of any City right-of-way property.
Table 2
ID 2025-26* 2026-27** Change
Water Enterprise
1 Public Safety $ 163,239 $ 167,761 $ 4,522
2 Right-of-Way Maintenance $ 987,683 $ 566,846 ($ 420,837)
3 Total $ 1,150,922 $ 734,607 ($ 416,315)
Sewer Enterprise
4 Public Safety $ 561,545 $ 615,477 $ 53,932
5 Right-of-Way Maintenance $ 765,325 $ 439,231 ($ 326,094)
6 Total $ 1,326,870 $ 1,054,708 ($ 272,162)
Parking Enterprise
7 Public Safety $ 0 $ 0 $ 0
8 Right-of-Way Maintenance $ 16,730 $ 0 ($ 16,730)
9 Total $ 0 $ 0 $ 0
10
11 All Funds Public Safety $ 724,784 $ 783,238 $ 58,454
12 All Funds Right-of Way Maintenance $ 1,769,737 $ 1,006,077 ($ 763,660)
13 Total All Funds $ 2,494,521 $ 1,789,315 ($705,206)
* Fiscal Year 2025-26 allocations are based on 2023-24 actuals
** Fiscal Year 2026-27 allocations are based on 2024-25 actuals
Page 25 of 618
Item 5d
Allocations for right-of-way maintenance are based on actual costs for street paving
projects, which can vary from year to year.
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. Public
comment on this item can be provided to the City Council through written correspondence
prior to the meeting and through public testimony at the meeting.
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: 2026-27
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 2026-27 Cost Allocation Plan, Cost of Services Allocation, and Labor Rates
supports the development of the FY 2026-27 budget by identifying the true cost of
providing services within the City’s Enterprise Funds. The FY 2026-27 Central Services
Full Cost Allocation Plan results in a total cost recovery of $7,425,363 to the General
Fund, including the Cost of Services reimbursement as outlined in Attachment D. This
Page 26 of 618
Item 5d
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 2026 -27.
ALTERNATIVES
Amend the reimbursement amounts in the 2026-27 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 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.
Do not approve the reimbursement amounts in the 2026-27 Central Services Full
Cost Allocation Plan. The General Fund would bear the full costs for various programs,
contracts, and agreements provided on behalf of the City’s enterprise funds and the
Whale Rock Fund.
ATTACHMENTS
A – Central Services Cost Allocation Plan FY 2026-27
B – 2CFR 200 Cost Allocation Plan FY 2026-27
C – Labor Rates FY 2026-27
D – Cost of Services FY 2026-27
Page 27 of 618
Page 28 of 618
CITY OF SAN LUIS OBISPO, CA
CENTRAL SERVICE
COST ALLOCATION PLAN
Fiscal Year 2025
Prepared December 19, 2025
1870 Divot Road
Carson City, NV 89701
775-883-3182
www.costplans.com
email: mahoney@costplans.com
Page 29 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
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, 2025. Statistics used to allocate costs were taken from FY2025 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 30 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
Prepared by:
COST ALLOCATION METHODOLOGY
FORMAT
A Table of Contents is included at the beginning of the Plan. The allocation of costs has been accomplished in the same order as shown in the
Table of Contents. The Table of Contents also permits the ready identification of the following summary data and sections of the Plan:
Summary Data – Three summary schedules are provided at the beginning of the Plan:
1. Allocated Costs by Department (Schedule A) – provides the costs allocated from each central service to each operating department.
The central service departments are listed on the left side of the page and the operating programs detailed in the plan are listed
across the top. Costs shown at the bottom of each column represent the costs allocated to the department or fund.
2. Summary of Allocated Costs (Schedule C) – summarizes the costs allocated from each central service. The column labeled “Total
Expenditures” is the total costs of the central service department. The column labeled “Cost Adjustments” are any costs added or
deducted from the central service. These costs are additions or subtractions to the cost identified in the General Ledger. The column
labeled “Total Allocated” is the amount allocated to each operating department (this agrees with Schedule A).
3. Summary of Allocation Bases (Schedule E) – provides the bases used to allocate the costs for each function of every central service.
Detail Data – information on each central service are presented in the following format:
1. Nature and Extent of Services – a narrative description of the central service and each function that was identified. Also described
are the allocation bases used for each function and any other relevant information on expenditures.
2. Costs to be Allocated – presents the total costs to be allocated based on actual expenditures from the financial statements. Allocated
additions represent costs allocated to a central service from other central services.
Page 31 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
Prepared by:
COST ALLOCATION METHODOLOGY
FORMAT (Continued)
3. Costs to be Allocated by Function – costs for each Central Service are functionalized to the extent deemed necessary to ensure the
application of an allocation basis that most closely correlates with the benefits derived by receiving programs. Total costs allocated
are the same as reflected on the previous schedule. Functions of the central services are listed across the top of the page and a
detailed schedule is provided on each function.
4. Detail Allocation – detailed schedule of the allocation of each function is provided on all allocated functions except for General
Administration. Costs of General Administration are re-allocated to all other agency functions based on functional costs unless
otherwise noted.
5. Departmental Cost Allocation Summary – provides a summary of the costs allocated by function. The programs that receive
allocations are listed on the left side of the page and the central service functions are listed across the top.
INTERVIEWS
Through discussions and review with Departmental staff, Mahoney & Associates Consulting, LLC established functions performed by central service
departments and costs associated with each function.
Page 32 of 618
Page 33 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Table of Contents
Schedule TOC.001
2025
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 43
Detail Allocation - Economic Development 3.06 44
Detail Allocation - Natural Resource Planning 3.07 45
Detail Allocation - Office of Diversity, Equity and Inclusion 3.08 46
Allocation Summary 3.09 47
Office of DEI
Narrative 4.01
Costs to be Allocated 4.02 50
Costs by Function 4.03 51
Detail Allocation - Office of DEI 4.04 52
Allocation Summary 4.05 54
Community Services Group
Narrative 5.01
Costs to be Allocated 5.02 57
Costs by Function 5.03 58
Page 34 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Table of Contents
Schedule TOC.002
2025
Schedule Page
Detail Allocation - Project Supervision 5.04 59
Allocation Summary 5.05 60
Finance Non Departmental
Narrative 6.01
Costs to be Allocated 6.02 62
Costs by Function 6.03 63
Detail Allocation - Non Departmental 6.04 64
Allocation Summary 6.05 66
City Attorney
Narrative 7.01
Costs to be Allocated 7.02 69
Costs by Function 7.03 70
Detail Allocation - General City Attorney 7.04 71
Detail Allocation - Direct Departmental Expenses 7.05 73
Allocation Summary 7.06 74
City Clerk
Narrative 8.01
Costs to be Allocated 8.02 77
Costs by Function 8.03 78
Detail Allocation - City Clerk Services 8.04 79
Detail Allocation - Public Counter/Main City Phone 8.05 80
Allocation Summary 8.06 82
Finance
Narrative 9.01
Costs to be Allocated 9.02 85
Costs by Function 9.03 86
Detail Allocation - Accounts Payable 9.04 87
Detail Allocation - Payroll 9.05 90
Detail Allocation - Purchasing 9.06 92
Detail Allocation - General Finance 9.07 94
Detail Allocation - Cashier 9.08 96
Detail Allocation - Budget 9.09 97
Allocation Summary 9.10 99
Network Services
Narrative 10.01
Costs to be Allocated 10.02 103
Costs by Function 10.03 104
Detail Allocation - Network Services & Desktop Support 10.04 106
Detail Allocation - Enterprise Apps 10.05 108
Detail Allocation - MDC Support 10.06 110
Detail Allocation - Tablet Support 10.07 111
Page 35 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Table of Contents
Schedule TOC.003
2025
Schedule Page
Detail Allocation - Server Support 10.08 113
Detail Allocation - Network Support 10.09 115
Detail Allocation - Radios 10.10 117
Detail Allocation - Telemetry 10.11 118
Detail Allocation - Cellular Data Services 10.12 119
Detail Allocation - Telephones 10.13 121
Detail Allocation - Cuesta 10.14 123
Detail Allocation - South Hills 10.15 124
Detail Allocation - Tassajara 10.16 125
Detail Allocation - Direct Dept Exp 10.17 126
Allocation Summary 10.18 127
Information Services
Narrative 11.01
Costs to be Allocated 11.02 132
Costs by Function 11.03 133
Detail Allocation - Information Services 11.04 134
Detail Allocation - Enterprise Apps 11.05 135
Allocation Summary 11.06 137
Finance Support Services
Narrative 12.01
Costs to be Allocated 12.02 140
Costs by Function 12.03 141
Detail Allocation - General Support Services 12.04 142
Detail Allocation - Direct 12.05 144
Allocation Summary 12.06 145
Human Resources
Narrative 13.01
Costs to be Allocated 13.02 148
Costs by Function 13.03 149
Detail Allocation - Human Resources 13.04 150
Detail Allocation - Other Direct Exp 13.05 152
Detail Allocation - Tiution Reimbursement 13.06 153
Allocation Summary 13.07 154
Wellness Program
Narrative 14.01
Costs to be Allocated 14.02 157
Costs by Function 14.03 158
Detail Allocation - Wellness Program 14.04 159
Detail Allocation - Preventative Mental Health 14.05 161
Allocation Summary 14.06 162
Public Works Administration
Page 36 of 618
IVA/Cap95
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City of San Luis Obispo, CA Central Service Cost Allocation
Table of Contents
Schedule TOC.004
2025
Schedule Page
Narrative 15.01
Costs to be Allocated 15.02 165
Costs by Function 15.03 166
Detail Allocation - Deputy Director/City Engineer 15.04 167
Detail Allocation - Director 15.05 168
Detail Allocation - Enterprise Funds 15.06 169
Allocation Summary 15.07 170
Facilities Maintenance
Narrative 16.01
Costs to be Allocated 16.02 172
Costs by Function 16.03 173
Detail Allocation - Water/Sewer/Janitorial - City Hall 16.04 174
Detail Allocation - Water/Sewer/Janitorial - 919 Palm Street 16.05 175
Detail Allocation - Water/Sewer - Corp Yard 16.06 176
Detail Allocation - Janitorial - Corp Yard 16.07 177
Detail Allocation - Electric/Gas/Trash 16.08 178
Detail Allocation - Janitorial - Direct 16.09 180
Detail Allocation - Water/Sewer Direct 16.10 181
Detail Allocation - Building Maintenance 16.11 182
Allocation Summary 16.12 184
Fleet
Narrative 17.01
Costs to be Allocated 17.02 187
Costs by Function 17.03 188
Detail Allocation - Fleet 17.04 189
Detail Allocation - Fuel 17.05 190
Allocation Summary 17.06 191
CIP Project Engineering
Narrative 18.01
Costs to be Allocated 18.02 193
Costs by Function 18.03 194
Detail Allocation - Project Engineering 18.04 195
Allocation Summary 18.05 196
Transportation/Plan Engineering
Narrative 19.01
Costs to be Allocated 19.02 198
Costs by Function 19.03 199
Detail Allocation - Parking 19.04 200
Detail Allocation - Development Review 19.05 201
Detail Allocation - Long Range Plan 19.06 202
Allocation Summary 19.07 203
Active Transportation
Page 37 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Table of Contents
Schedule TOC.005
2025
Schedule Page
Narrative 20.01
Costs to be Allocated 20.02 205
Costs by Function 20.03 206
Detail Allocation - Projects 20.04 207
Allocation Summary 20.05 208
Insurance ISF Fund
Narrative 21.01
Costs to be Allocated 21.02 210
Costs by Function 21.03 211
Detail Allocation - Risk Management 21.04 212
Detail Allocation - WComp Premiums - PS 21.05 214
Detail Allocation - WC Premiums 21.06 215
Detail Allocation - Liability Premiums - Direct 21.07 217
Detail Allocation - Liability Premium 21.08 218
Allocation Summary 21.09 220
Natural Resources Protection (Utility Services)
Narrative 22.01
Costs to be Allocated 22.02 223
Costs by Function 22.03 224
Detail Allocation - Program Support 22.04 225
Allocation Summary 22.05 226
Eng Dev Review (Utility Services)
Narrative 23.01
Costs to be Allocated 23.02 228
Costs by Function 23.03 229
Detail Allocation - Utility Services 23.04 230
Allocation Summary 23.05 231
Solid Waste Recycling (Utilities Services)
Narrative 24.01
Costs to be Allocated 24.02 233
Costs by Function 24.03 234
Detail Allocation - Utility Services 24.04 235
Allocation Summary 24.05 236
Page 38 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 1
Schedule A.001
2025
Central Service Departments Cultural
Activities
Econ Dev Nat Res
Protection
Tour/Bid Promo Comm
Promotion
Comm Dev
Admin
Commissions &
Comm
Planning Engineering
Building Charge $358 $325 $2,473 $14,647 $6,168 $3,522
City Council $59,447
City Administration $5,060 $105,207 $84,880 $4,986 $13,780 $144 $26,902 $12,757
Office of DEI $866 $2,311 $116 $2,888 $87 $5,776 $3,466
Community Services Group $150,128
Finance Non Departmental $2,509 $4,178 $2,690 $2,253 $1,305 $24 $1,906 $199
City Attorney $4,875 $11,135 $17,042 $4,805 $21,234 $139 $25,925 $12,294
City Clerk $213 $570 $29 $103,402 $22 $1,425 $855
Finance $7,868 $19,808 $26,096 $8,800 $22,550 $462 $39,546 $19,092
Network Services $11,337 $24,452 $6,638 $1,022 $46,372 $2,705 $70,424 $47,283
Information Services $1,951 $5,202 $260 $348,270 $195 $13,005 $7,803
Finance Support Services $404 $922 $1,411 $397 $1,099 $11 $2,145 $1,017
Human Resources $7,266 $19,375 $969 $33,957 $726 $48,436 $29,129
Wellness Program $43 $113 $6 $140 $5 $281 $169
Public Works Administration
Facilities Maintenance $1,504 $1,368 $10,395 $42,901 $18,065 $10,315
Fleet $5,686 $8,820
CIP Project Engineering
Transportation/Plan Engineering $150,512 $128,078
Active Transportation $74,971
Insurance ISF Fund $33,432 $56,880 $39,051 $30,193 $21,408 $445 $33,427 $7,473
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $56,010 $221,499 $241,747 $6,638 $53,836 $883,528 $4,965 $527,734 $283,452
Proposed Costs $56,010 $221,499 $241,747 $6,638 $53,836 $883,528 $4,965 $527,734 $283,452
Page 39 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 2
Schedule A.002
2025
Central Service Departments Dev Services Building &
Safety
Housing
Pol/Homeless
Park Maint Swim Center
Maint
Urban Forest
Svc
Street Maint Traffic
Signals/Lights
Parking Admin
Building Charge $9,793 $3,711 $571 $4,281
City Council
City Administration $40,956 $17,042 $57,845 $9,440 $3,253 $34,559 $10,213
Office of DEI $9,820 $2,888 $8,664 $578 $1,155 $8,087 $1,155
Community Services Group
Finance Non Departmental $3,923 $3,555 $15,878 $3,639 $180 $6,378 $3,112
City Attorney $73,943 $16,423 $55,743 $9,098 $3,134 $33,304 $9,842
City Clerk $2,421 $712 $2,137 $142 $285 $1,995 $285
Finance $26 $64,943 $26,901 $101,454 $17,369 $6,747 $63,339 $17,386
Network Services $132,971 $27,834 $128,519 $11,931 $27,280 $101,931 $33,362
Information Services $22,110 $6,503 $19,508 $1,301 $2,601 $18,207 $2,601
Finance Support Services $3,266 $1,359 $4,613 $752 $259 $2,756 $814
Human Resources $82,342 $24,218 $72,812 $4,843 $9,687 $67,811 $9,687
Wellness Program $479 $140 $422 $28 $56 $394 $56
Public Works Administration $279,079 $30,011 $222,827 $117,800 $50,167
Facilities Maintenance $28,685 $16,514 $2,540 $19,055
Fleet $29,761 $164,787 $1,304 $40,022 $296,801 $28,316
CIP Project Engineering
Transportation/Plan Engineering
Active Transportation $42,828
Insurance ISF Fund $65,927 $51,389 $223,615 $49,300 $4,001 $96,228 $43,074
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $42,854 $571,340 $178,964 $1,155,301 $139,736 $324,598 $872,926 $210,070
Proposed Costs $42,854 $571,340 $178,964 $1,155,301 $139,736 $324,598 $872,926 $210,070
Page 40 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 3
Schedule A.003
2025
Central Service Departments Stormwater/Flo
od Control
Solid Waste
Rec
Rec Admin Rec Facilities Youth Services Community
Services
Ranger
Program
Aquatics Golf Course
Building Charge
City Council $18,683 $5,095
City Administration $16,137 $5,638 $13,882 $5,542 $22,091 $9,519 $12,514 $10,029 $11,735
Office of DEI $3,656 $1,155 $2,311 $578 $4,620 $2,311 $4,043 $578 $2,311
Community Services Group $10,596 $106,488
Finance Non Departmental $2,077 $477 $615 $515 $1,279 $978 $364 $448 $2,229
City Attorney $15,551 $5,433 $18,168 $5,340 $21,288 $9,173 $12,059 $9,664 $11,309
City Clerk $902 $32,561 $9,372 $142 $1,140 $570 $997 $142 $570
Finance $26,744 $8,713 $20,850 $7,721 $34,194 $18,239 $24,401 $11,258 $21,341
Network Services $39,132 $12,673 $29,399 $18,338 $66,329 $38,990 $50,901 $23,422 $33,725
Information Services $45,800 $2,601 $26,524 $1,301 $10,404 $5,202 $9,104 $1,301 $5,202
Finance Support Services $1,287 $449 $1,107 $442 $1,762 $759 $998 $800 $936
Human Resources $30,660 $9,687 $32,320 $4,843 $38,749 $19,375 $33,906 $4,843 $19,375
Wellness Program $178 $56 $113 $28 $226 $113 $197 $28 $113
Public Works Administration $79,802
Facilities Maintenance $45,475 $394,186 $96,999
Fleet $31,049 $13,428 $82,011 $2,737 $34,997
CIP Project Engineering
Transportation/Plan Engineering
Active Transportation
Insurance ISF Fund $32,761 $7,963 $11,414 $7,660 $23,475 $16,234 $10,467 $6,777 $32,921
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $325,736 $116,685 $336,561 $446,636 $225,557 $121,463 $241,962 $169,026 $176,764
Proposed Costs $325,736 $116,685 $336,561 $446,636 $225,557 $121,463 $241,962 $169,026 $176,764
Page 41 of 618
IVA/Cap95
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City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 4
Schedule A.004
2025
Central Service Departments Jack House Police Admin Patrol Investigations Police Support
Svc
Neighborhood
Svcs
Traffic Safety Fire Admin Emergency
Response
Building Charge
City Council $15,286 $10,191
City Administration $16 $35,214 $193,341 $51,754 $52,107 $4,323 $13,084 $20,539 $215,224
Office of DEI $4,043 $29,458 $7,509 $11,552 $578 $1,733 $2,311 $27,147
Community Services Group
Finance Non Departmental $8 $7,487 $1,043 $451 $1,692 $294 $175 $1,787 $2,214
City Attorney $15 $65,542 $186,318 $49,874 $50,214 $4,166 $12,610 $36,882 $207,407
City Clerk $27,403 $7,265 $1,852 $2,849 $142 $427 $18,174 $6,696
Finance $122 $60,898 $228,349 $60,836 $73,137 $5,654 $15,336 $28,455 $243,369
Network Services $125,955 $529,539 $116,267 $131,065 $21,649 $31,137 $118,452 $368,006
Information Services $116,122 $66,328 $16,907 $26,011 $1,301 $3,901 $96,787 $61,126
Finance Support Services $1 $2,808 $15,418 $4,127 $4,155 $345 $1,043 $1,809 $17,164
Human Resources $40,499 $248,357 $65,602 $96,873 $4,843 $14,531 $28,492 $228,983
Wellness Program $24,413 $1,435 $366 $563 $28 $84 $24,329 $1,322
Public Works Administration
Facilities Maintenance $44,915 $51,972 $51,972 $51,972 $103,943 $51,972 $51,972 $86,067 $76,096
Fleet $48,131 $299,235 $106,863 $13,577 $18,085 $45,628
CIP Project Engineering
Transportation/Plan Engineering
Active Transportation
Insurance ISF Fund $105 $839,420 $54,846 $16,438 $38,594 $4,725 $4,748 $498,614 $67,238
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $45,182 $1,465,193 $1,912,904 $550,818 $606,332 $118,105 $196,409 $972,889 $1,521,992
Proposed Costs $45,182 $1,465,193 $1,912,904 $550,818 $606,332 $118,105 $196,409 $972,889 $1,521,992
Page 42 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 5
Schedule A.005
2025
Central Service Departments Hazard
Prevention
Training
Services
Recruit
Academy
Fire Apparatus Fire Station Fac
Sup
Moble Crisis
Unit
Emergency
Mgmt
FD201 Local
Sales Tax
FD202
Downtown Bid
Building Charge
City Council
City Administration $15,264 $1,534 $696 $8,966 $588 $2,326 $1,406 $2,629
Office of DEI $4,043 $1,155 $578
Community Services Group
Finance Non Departmental $662 $761 $345 $1,937 $292 $667 $89 $1,304
City Attorney $14,710 $1,478 $671 $8,640 $567 $2,242 $1,354 $2,534
City Clerk $997 $285 $142
Finance $24,399 $5,130 $1,118 $18,328 $3,329 $3,990 $3,284 $29 $4,237
Network Services $69,551 $13,852 $17,498
Information Services $9,104 $2,601 $1,301
Finance Support Services $1,217 $123 $55 $715 $47 $186 $112 $210
Human Resources $33,906 $9,687 $4,843
Wellness Program $197 $56 $28
Public Works Administration
Facilities Maintenance $76,096 $76,096
Fleet
CIP Project Engineering
Transportation/Plan Engineering
Active Transportation
Insurance ISF Fund $14,443 $10,135 $4,597 $27,414 $3,887 $8,886 $1,997 $17,376
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $264,589 $95,257 $7,482 $93,636 $8,710 $18,297 $32,632 $29 $28,290
Proposed Costs $264,589 $95,257 $7,482 $93,636 $8,710 $18,297 $32,632 $29 $28,290
Page 43 of 618
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12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 6
Schedule A.006
2025
Central Service Departments 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
FD217 Opioid
Settlement
FD401 Cap
Outlay
Building Charge $264
City Council
City Administration $2,214 $30,540 $7 $2,573 $715 $567 $807
Office of DEI $751
Community Services Group
Finance Non Departmental $270 $13,446 $3 $1,276 $355 $282 $400
City Attorney $2,133 $29,431 $7 $2,479 $689 $547 $777
City Clerk $186
Finance $2,239 $49,357 $178 $4,047 $1,474 $930 $19 $1,251 $10,534
Network Services $3,656
Information Services $1,691
Finance Support Services $177 $2,435 $1 $205 $57 $45 $64
Human Resources $6,297
Wellness Program $37
Public Works Administration
Facilities Maintenance $1,107
Fleet
CIP Project Engineering $118,285
Transportation/Plan Engineering
Active Transportation
Insurance ISF Fund $3,593 $180,211 $47 $16,997 $4,728 $3,749 $5,329
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $10,626 $319,409 $243 $27,577 $8,018 $6,120 $19 $8,628 $128,819
Proposed Costs $10,626 $319,409 $243 $27,577 $8,018 $6,120 $19 $8,628 $128,819
Page 44 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 7
Schedule A.007
2025
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 $2,141 $2,140
City Council $6,794 $6,794
City Administration $4,360 $119,292 $135,651
Office of DEI $20,604 $20,979
Community Services Group $58,543 $61,954
Finance Non Departmental $2,162 $19,829 $27,474
City Attorney $4,202 $114,959 $130,724
City Clerk $16,818 $16,910
Finance $1,170 $1,120 $1,042 $7,058 $10 $19 $570 $226,471 $256,974
Network Services $264,576 $278,660
Information Services $128,431 $129,277
Finance Support Services $347 $9,514 $10,818
Human Resources $195,926 $175,921
Wellness Program $1,004 $1,021
Public Works Administration $9,009 $9,010
Facilities Maintenance $45,781 $45,782
Fleet $119,669 $216,781
CIP Project Engineering $137,783 $99,654 $166,104 $69,466
Transportation/Plan Engineering
Active Transportation
Insurance ISF Fund $28,811 $292,870 $395,258
Natural Resources Protection (Utility Services)($449) ($673)
Eng Dev Review (Utility Services)($131,166) ($131,166)
Solid Waste Recycling (Utilities Services)($4,810) ($5,131)
Subtotal $1,170 $1,120 $138,825 $46,940 $10 $19 $100,224 $1,681,910 $1,854,624
Proposed Costs $1,170 $1,120 $138,825 $46,940 $10 $19 $100,224 $1,681,910 $1,854,624
Page 45 of 618
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12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 8
Schedule A.008
2025
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
FD726 Asset
Forfeiture
Building Charge
City Council $5,095 $11,889
City Administration $54,562 $21,299 $10,540 $23,869 $1,394 $71 $193
Office of DEI $8,964 $1,415 $2,426
Community Services Group $55,669 $10,596 $1,257
Finance Non Departmental $12,011 $7,601 $5,226 $7,078 $688 $35 $97
City Attorney $52,581 $20,526 $10,158 $23,003 $1,343 $68 $186
City Clerk $11,013 $20,887 $599
Finance $111,482 $37,348 $17,393 $38,621 $2,885 $168 $297
Network Services $138,128 $62,321 $62,112
Information Services $42,320 $9,279 $17,849
Finance Support Services $4,351 $1,698 $841 $1,903 $111 $6 $17
Human Resources $86,734 $11,867 $20,344
Wellness Program $437 $69 $118
Public Works Administration $138,933 $50,671
Facilities Maintenance $42,270 $1,007
Fleet $16,993 $31,310
CIP Project Engineering $379,856 $9,532 $431
Transportation/Plan Engineering $35,058
Active Transportation $10,714 $10,714
Insurance ISF Fund $172,515 $103,254 $69,647 $97,683 $9,175 $471 $1,276
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)($748)
Subtotal $1,379,686 $391,973 $113,805 $327,855 $15,596 $819 $2,066
Proposed Costs $1,379,686 $391,973 $113,805 $327,855 $15,596 $819 $2,066
Page 46 of 618
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12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 9
Schedule A.009
2025
Central Service Departments FD727 SWAT All Other Subtotal Direct Billed Unallocated Total
Building Charge $25,260 $75,654 $75,654
City Council $139,274 $139,274
City Administration $11 $1,561,787 $1,561,787
Office of DEI $214,666 $214,666
Community Services Group $455,231 $455,231
Finance Non Departmental $6 $180,158 $180,158
City Attorney $6 $1,445,964 $1,445,964
City Clerk $293,534 $267,234 $560,768
Finance $15 $133,718 $2,302,238 $256,252 $2,558,490
Network Services $158,275 $3,497,669 $3,497,669
Information Services $7,714 $1,295,006 $1,295,006
Finance Support Services $1 $111,891 $111,891
Human Resources $1,878,721 $1,878,721
Wellness Program $58,891 $58,891
Public Works Administration $987,309 $987,309
Facilities Maintenance $27,774 $1,574,796 $1,574,796
Fleet $37,426 $1,693,417 $1,693,417
CIP Project Engineering $13,432 $994,543 $257,197 $3,081,043 $4,332,783
Transportation/Plan Engineering $313,648 $854,933 $1,168,581
Active Transportation $139,227 $152,714 $291,941
Insurance ISF Fund $53 $3,904,645 $3,904,645
Natural Resources Protection (Utility Services) ($1,122) $1,122 $1,246,522 $1,246,522
Eng Dev Review (Utility Services) ($262,332) $262,332 $37,844 $37,844
Solid Waste Recycling (Utilities Services) ($10,689) $10,689
Subtotal $92 $403,599 $22,844,126 $531,340 $5,896,542 $29,272,008
Proposed Costs $92 $403,599 $22,844,126 $531,340 $5,896,542 $29,272,008
Page 47 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Summary of Allocated Costs
Summary page 10
Schedule C.001
2025
Departments Total Expenditures Cost Adjustments Total Allocated
Building Charge $161,093
City Council $235,270 ($1,873)
City Administration $1,593,051 ($1,128)
Office of DEI $567,531 ($479,009)
Community Services Group $554,787
Finance Non Departmental $227,523
City Attorney $1,652,744 ($101,445)
City Clerk $778,365
Finance $2,686,591
Network Services $3,664,628
Information Services $1,402,583
Finance Support Services $123,019
Human Resources $2,047,242 ($16,459)
Wellness Program $38,744
Public Works Administration $1,486,040
Facilities Maintenance $1,539,289
Fleet $1,470,536
CIP Project Engineering $2,819,887 $143,882
Transportation/Plan Engineering $880,829 ($99,930)
Active Transportation $257,727
Insurance ISF Fund $4,393,969
Natural Resources Protection (Utility Services) $1,246,522
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Cultural Activities $56,010
Economic Development $221,499
Natural Resource Protection $241,747
Tourism and Bid Promotion $6,638
Community Promotion $53,836
Community Development Admin $883,528
Commissions & Committees $4,965
Planning $527,734
Engineering $283,452
Development Services $42,854
Building and Safety $571,340
Housing Policy/Homelessness $178,964
Parks Maintenance $1,155,301
Swim Center Maintenance $139,736
Urban Forest Services $324,598
Streets Maintenance $872,926
Traffic Signals & Lighting $210,070
Parking Admin
Stormwater and Flood Control $325,736
Page 48 of 618
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12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Summary of Allocated Costs
Summary page 11
Schedule C.002
2025
Departments Total Expenditures Cost Adjustments Total Allocated
Solid Waste Recycling $116,685
Recreation Administration $336,561
Recreation Facilities $446,636
Youth Services $225,557
Community Services $121,463
Ranger Program $241,962
Aquatics $169,026
Golf Course $176,764
Jack House $45,182
Police Administration $1,465,193
Patrol $1,912,904
Investigations $550,818
Police Support Services $606,332
Neighborhood Services $118,105
Traffic Safety $196,409
Fire Administration $972,889
Emergency Response $1,521,992
Hazard Prevention $264,589
Training Services $95,257
Recruit Academy $7,482
Fire Apparatus Service $93,636
Fire Station $8,710
Mobile Crisis Unit $18,297
Emergency Management $32,632
FD201 Local Sales Tax Fund $29
FD202 Downtown Bid Fund $28,290
FD206 Law Enforcement Grant Fund $10,626
FD208 Tourism Bid Fund $319,409
FD209 SB1186 CASP Certify Fund $243
FD212 San Luis Ranch CFD $27,577
FD213 Avila Ranch CFE $8,018
FD214 Avilia Ranch DPA Fund $6,120
FD215 Affordable Housing BEGIN Loan Fund $19
FD217 Opioid Settlement Fund $8,628
FD401 Capital Outlay Engineering $128,819
FD402 Fleet Replace $1,170
FD403 Info Tech Replacement Fund $1,120
FD404 Major Facility Replacement Fund $138,825
FD406 Public Safety Equip Replacement Fund $46,940
FD504 LOVR Impact Fee Fund $10
FD505 Affordable Housing Fund $19
FD507 Transportation Impact Fee Fund $100,224
FD601 Water Fund $1,681,910
FD602 Sewer Fund $1,854,624
Page 49 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Summary of Allocated Costs
Summary page 12
Schedule C.003
2025
Departments Total Expenditures Cost Adjustments Total Allocated
FD611 Parking Fund $1,379,686
FD621Transit Fund $391,973
FD701 General Agency Fund $113,805
FD705 Whale Rock Fund $327,855
FD711 Hazardous Mat Task Force Fund $15,596
FD712 City Of SLO PEG Fund
FD713 SLCUSD PEG Fund
FD715 Boysen Ranch Conserv Easemt Fund $819
FD726 Asset Forfeiture Pending $2,066
FD727 SWAT Task Force $92
All Other $403,599
Unallocated $5,896,542
Direct Billed $531,340
Total $29,666,877 ($394,869)$29,272,008
Page 50 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 13
Schedule D.001
2025
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 6.005 7.006 8.006 9.010
Building Charge ($161,093) $0 $0 $0 $0 $0 $0 $0 $0
City Council $8,141 ($360,074) $2,661 $1,765 $0 $186 $2,819 $617 $9,903
City Administration $3,052 $105,304 ($2,088,498) $2,470 $0 $1,133 $19,090 $150,012 $29,183
Office of DEI $696 $0 $101,703 ($276,065) $0 $2,511 $6,801 $247 $13,178
Community Services Group $1,632 $0 $7,871 $1,444 ($622,867) $284 $6,648 $309 $9,434
Finance Non Departmental $0 $0 $3,228 $0 $0 ($250,110) $2,726 $0 $3,671
City Attorney $3,693 $15,286 $23,448 $4,043 $0 $2,120 ($1,806,568) $22,514 $29,652
City Clerk $2,948 $0 $11,043 $2,599 $0 $1,543 $10,642 ($919,681)$17,300
Finance $11,509 $25,477 $38,116 $9,242 $0 $4,066 $36,732 $46,290 ($3,125,999)
Network Services $5,610 $0 $78,556 $4,939 $0 $14,895 $50,104 $1,218 $83,630
Information Services $1,790 $0 $46,461 $5,008 $0 $492 $19,176 $1,235 $29,865
Finance Support Services $0 $0 $1,745 $0 $0 $865 $1,682 $0 $3,709
Human Resources $0 $33,970 $29,045 $5,776 $0 $3,900 $27,990 $60,105 $49,844
Wellness Program $0 $0 $549 $0 $0 $272 $529 $0 $931
Public Works Administration $19,028 $40,763 $21,083 $4,620 $167,636 $292 $20,317 $71,557 $30,975
Facilities Maintenance $4,790 $0 $21,839 $2,888 $0 $6,008 $21,046 $712 $45,304
Fleet $476 $0 $20,863 $2,599 $0 $6,485 $20,106 $641 $42,624
CIP Project Engineering $21,644 $0 $40,007 $10,397 $0 $854 $38,554 $2,564 $59,736
Transportation/Plan Engineering $430 $0 $12,497 $2,888 $0 $720 $12,043 $712 $18,642
Active Transportation $0 $0 $3,656 $721 $0 $116 $3,523 $180 $4,830
Insurance ISF Fund $0 $0 $62,340 $0 $0 $23,210 $60,076 $0 $85,098
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 $358 $0 $5,060 $0 $0 $2,509 $4,875 $0 $7,868
Economic Development $325 $0 $105,207 $866 $0 $4,178 $11,135 $213 $19,808
Natural Resource Protection $2,473 $0 $84,880 $2,311 $0 $2,690 $17,042 $570 $26,096
Tourism and Bid Promotion $0 $0 $0 $0 $0 $0 $0 $0 $0
Community Promotion $0 $0 $4,986 $116 $0 $2,253 $4,805 $29 $8,800
Community Development Admin $14,647 $59,447 $13,780 $2,888 $150,128 $1,305 $21,234 $103,402 $22,550
Commissions & Committees $0 $0 $144 $87 $0 $24 $139 $22 $462
Planning $6,168 $0 $26,902 $5,776 $0 $1,906 $25,925 $1,425 $39,546
Engineering $3,522 $0 $12,757 $3,466 $0 $199 $12,294 $855 $19,092
Development Services $0 $0 $0 $0 $0 $0 $0 $0 $26
Building and Safety $9,793 $0 $40,956 $9,820 $0 $3,923 $73,943 $2,421 $64,943
Housing Policy/Homelessness $0 $0 $17,042 $2,888 $0 $3,555 $16,423 $712 $26,901
Parks Maintenance $3,711 $0 $57,845 $8,664 $0 $15,878 $55,743 $2,137 $101,454
Swim Center Maintenance $0 $0 $9,440 $578 $0 $3,639 $9,098 $142 $17,369
Urban Forest Services $571 $0 $3,253 $1,155 $0 $180 $3,134 $285 $6,747
Streets Maintenance $4,281 $0 $34,559 $8,087 $0 $6,378 $33,304 $1,995 $63,339
Page 51 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 14
Schedule D.002
2025
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 12.006 13.007 14.006 15.007 16.012 17.006 18.005
Building Charge $0 $0 $0 $0 $0 $0 $0 $0 $0
City Council $34,287 $6,074 $241 $22,416 $88 $0 $30,823 $0 $0
City Administration $43,995 $56,388 $1,629 $47,112 $124 $0 $11,556 $3,659 $0
Office of DEI $10,055 $2,429 $580 $8,966 $35 $0 $2,637 $0 $0
Community Services Group $15,141 $3,037 $567 $11,208 $44 $0 $4,381 $0 $0
Finance Non Departmental $0 $0 $233 $0 $0 $0 $0 $0 $0
City Attorney $38,973 $19,904 $1,690 $46,255 $124 $0 $13,983 $0 $0
City Clerk $33,598 $5,466 $796 $20,175 $80 $0 $11,162 $0 $0
Finance $63,757 $19,436 $2,747 $71,732 $283 $0 $43,575 $0 $0
Network Services ($4,235,415) $49,530 $3,747 $38,332 $151 $0 $21,239 $15,240 $0
Information Services $76,323 ($1,643,572) $1,434 $38,870 $153 $0 $6,776 $0 $0
Finance Support Services $0 $0 ($142,454) $0 $0 $0 $0 $0 $0
Human Resources $65,377 $13,005 $2,316 ($2,424,234) $177 $0 $42,459 $0 $0
Wellness Program $0 $0 $44 $0 ($61,322) $0 $16,652 $0 $0
Public Works Administration $91,283 $129,403 $1,682 $64,352 $226 ($2,217,909) $51,080 $7,355 $0
Facilities Maintenance $49,361 $6,503 $1,742 $24,507 $140 $64,907 ($1,898,897) $26,500 $0
Fleet $35,282 $5,852 $1,664 $21,797 $127 $55,222 $2,118 ($1,775,656) $0
CIP Project Engineering $130,146 $23,409 $3,190 $98,106 $506 $827,176 $63,395 $23,720 ($4,332,783)
Transportation/Plan Engineering $40,849 $6,503 $997 $24,294 $140 $245,451 $2,265 $5,765 $0
Active Transportation $9,319 $1,627 $292 $7,391 $33 $0 $0 $0 $0
Insurance ISF Fund $0 $0 $4,972 $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 $37,844 $0 $0 $0
Solid Waste Recycling (Utilities Services) $0 $0 $0 $0 $0 $0 $0 $0 $0
Cultural Activities $0 $0 $404 $0 $0 $0 $1,504 $0 $0
Economic Development $11,337 $1,951 $922 $7,266 $43 $0 $1,368 $0 $0
Natural Resource Protection $24,452 $5,202 $1,411 $19,375 $113 $0 $10,395 $5,686 $0
Tourism and Bid Promotion $6,638 $0 $0 $0 $0 $0 $0 $0 $0
Community Promotion $1,022 $260 $397 $969 $6 $0 $0 $0 $0
Community Development Admin $46,372 $348,270 $1,099 $33,957 $140 $0 $42,901 $0 $0
Commissions & Committees $2,705 $195 $11 $726 $5 $0 $0 $0 $0
Planning $70,424 $13,005 $2,145 $48,436 $281 $0 $18,065 $8,820 $0
Engineering $47,283 $7,803 $1,017 $29,129 $169 $0 $10,315 $0 $0
Development Services $0 $0 $0 $0 $0 $0 $0 $0 $0
Building and Safety $132,971 $22,110 $3,266 $82,342 $479 $0 $28,685 $29,761 $0
Housing Policy/Homelessness $27,834 $6,503 $1,359 $24,218 $140 $0 $0 $0 $0
Parks Maintenance $128,519 $19,508 $4,613 $72,812 $422 $279,079 $16,514 $164,787 $0
Swim Center Maintenance $11,931 $1,301 $752 $4,843 $28 $30,011 $0 $1,304 $0
Urban Forest Services $27,280 $2,601 $259 $9,687 $56 $222,827 $2,540 $40,022 $0
Streets Maintenance $101,931 $18,207 $2,756 $67,811 $394 $117,800 $19,055 $296,801 $0
Page 52 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 15
Schedule D.003
2025
Departments Trans
Engineering
Active
Transportation
FD 802
Insurance ISF
Fund
Natural
Resources
Protection
(Utility
Services)
Eng Dev Review
(Utility)
Solid Wste Rec
(Utilities)
Total Plan
Allocated
Schedule: 19.007 20.005 21.009 22.005 23.005 24.005
Building Charge $0 $0 $0 $0 $0 $0 $0
City Council $0 $0 $6,656 $0 $0 $0 $0
City Administration $0 $0 $21,868 $0 $0 $0 $0
Office of DEI $0 $0 $37,705 $0 $0 $0 $0
Community Services Group $0 $0 $6,080 $0 $0 $0 $0
Finance Non Departmental $0 $0 $12,729 $0 $0 $0 $0
City Attorney $0 $0 $33,584 $0 $0 $0 $0
City Clerk $0 $0 $23,964 $0 $0 $0 $0
Finance $0 $0 $66,446 $0 $0 $0 $0
Network Services $0 $0 $203,596 $0 $0 $0 $0
Information Services $0 $0 $13,406 $0 $0 $0 $0
Finance Support Services $0 $0 $11,434 $0 $0 $0 $0
Human Resources $0 $0 $59,487 $0 $0 $0 $0
Wellness Program $0 $0 $3,601 $0 $0 $0 $0
Public Works Administration $0 $0 $10,217 $0 $0 $0 $0
Facilities Maintenance $0 $0 $83,361 $0 $0 $0 $0
Fleet $0 $0 $89,264 $0 $0 $0 $0
CIP Project Engineering $0 $0 $25,610 $0 $0 $0 $0
Transportation/Plan Engineering ($1,168,581) $0 $13,486 $0 $0 $0 $0
Active Transportation $0 ($291,941) $2,526 $0 $0 $0 $0
Insurance ISF Fund $0 $0 ($4,629,665) $0 $0 $0 $0
Natural Resources Protection (Utility Services) $0 $0 $0 ($1,246,522) $0 $0 $0
Eng Dev Review (Utility Services) $0 $0 $0 $0 ($37,844) $0 $0
Solid Waste Recycling (Utilities Services) $0 $0 $0 $0 $0 $0 $0
Cultural Activities $0 $0 $33,432 $0 $0 $0 $56,010
Economic Development $0 $0 $56,880 $0 $0 $0 $221,499
Natural Resource Protection $0 $0 $39,051 $0 $0 $0 $241,747
Tourism and Bid Promotion $0 $0 $0 $0 $0 $0 $6,638
Community Promotion $0 $0 $30,193 $0 $0 $0 $53,836
Community Development Admin $0 $0 $21,408 $0 $0 $0 $883,528
Commissions & Committees $0 $0 $445 $0 $0 $0 $4,965
Planning $150,512 $74,971 $33,427 $0 $0 $0 $527,734
Engineering $128,078 $0 $7,473 $0 $0 $0 $283,452
Development Services $0 $42,828 $0 $0 $0 $0 $42,854
Building and Safety $0 $0 $65,927 $0 $0 $0 $571,340
Housing Policy/Homelessness $0 $0 $51,389 $0 $0 $0 $178,964
Parks Maintenance $0 $0 $223,615 $0 $0 $0 $1,155,301
Swim Center Maintenance $0 $0 $49,300 $0 $0 $0 $139,736
Urban Forest Services $0 $0 $4,001 $0 $0 $0 $324,598
Streets Maintenance $0 $0 $96,228 $0 $0 $0 $872,926
Page 53 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 16
Schedule D.004
2025
Departments Building Charge City Council City Admin Office of DEI Comm Svc
Group
Fin NonDepart City Attorney City Clerk Finance
Traffic Signals & Lighting $0 $0 $10,213 $1,155 $0 $3,112 $9,842 $285 $17,386
Parking Admin $0 $0 $0 $0 $0 $0 $0 $0 $0
Stormwater and Flood Control $0 $0 $16,137 $3,656 $0 $2,077 $15,551 $902 $26,744
Solid Waste Recycling $0 $18,683 $5,638 $1,155 $10,596 $477 $5,433 $32,561 $8,713
Recreation Administration $0 $5,095 $13,882 $2,311 $106,488 $615 $18,168 $9,372 $20,850
Recreation Facilities $0 $0 $5,542 $578 $0 $515 $5,340 $142 $7,721
Youth Services $0 $0 $22,091 $4,620 $0 $1,279 $21,288 $1,140 $34,194
Community Services $0 $0 $9,519 $2,311 $0 $978 $9,173 $570 $18,239
Ranger Program $0 $0 $12,514 $4,043 $0 $364 $12,059 $997 $24,401
Aquatics $0 $0 $10,029 $578 $0 $448 $9,664 $142 $11,258
Golf Course $0 $0 $11,735 $2,311 $0 $2,229 $11,309 $570 $21,341
Jack House $0 $0 $16 $0 $0 $8 $15 $0 $122
Police Administration $0 $15,286 $35,214 $4,043 $0 $7,487 $65,542 $27,403 $60,898
Patrol $0 $0 $193,341 $29,458 $0 $1,043 $186,318 $7,265 $228,349
Investigations $0 $0 $51,754 $7,509 $0 $451 $49,874 $1,852 $60,836
Police Support Services $0 $0 $52,107 $11,552 $0 $1,692 $50,214 $2,849 $73,137
Neighborhood Services $0 $0 $4,323 $578 $0 $294 $4,166 $142 $5,654
Traffic Safety $0 $0 $13,084 $1,733 $0 $175 $12,610 $427 $15,336
Fire Administration $0 $10,191 $20,539 $2,311 $0 $1,787 $36,882 $18,174 $28,455
Emergency Response $0 $0 $215,224 $27,147 $0 $2,214 $207,407 $6,696 $243,369
Hazard Prevention $0 $0 $15,264 $4,043 $0 $662 $14,710 $997 $24,399
Training Services $0 $0 $1,534 $0 $0 $761 $1,478 $0 $5,130
Recruit Academy $0 $0 $696 $0 $0 $345 $671 $0 $1,118
Fire Apparatus Service $0 $0 $8,966 $1,155 $0 $1,937 $8,640 $285 $18,328
Fire Station $0 $0 $588 $0 $0 $292 $567 $0 $3,329
Mobile Crisis Unit $0 $0 $2,326 $0 $0 $667 $2,242 $0 $3,990
Emergency Management $0 $0 $1,406 $578 $0 $89 $1,354 $142 $3,284
FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $0 $0 $29
FD202 Downtown Bid Fund $0 $0 $2,629 $0 $0 $1,304 $2,534 $0 $4,237
FD206 Law Enforcement Grant Fund $0 $0 $2,214 $0 $0 $270 $2,133 $0 $2,239
FD208 Tourism Bid Fund $264 $0 $30,540 $751 $0 $13,446 $29,431 $186 $49,357
FD209 SB1186 CASP Certify Fund $0 $0 $7 $0 $0 $3 $7 $0 $178
FD212 San Luis Ranch CFD $0 $0 $2,573 $0 $0 $1,276 $2,479 $0 $4,047
FD213 Avila Ranch CFE $0 $0 $715 $0 $0 $355 $689 $0 $1,474
FD214 Avilia Ranch DPA Fund $0 $0 $567 $0 $0 $282 $547 $0 $930
FD215 Affordable Housing BEGIN Loan Fund $0 $0 $0 $0 $0 $0 $0 $0 $19
FD217 Opioid Settlement Fund $0 $0 $807 $0 $0 $400 $777 $0 $1,251
FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $0 $0 $10,534
FD402 Fleet Replace $0 $0 $0 $0 $0 $0 $0 $0 $1,170
FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $0 $0 $0 $1,120
FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $0 $0 $0 $1,042
FD406 Public Safety Equip Replacement Fund $0 $0 $4,360 $0 $0 $2,162 $4,202 $0 $7,058
Page 54 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 17
Schedule D.005
2025
Departments Network
Services
Info Services Fin Support Svc Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng
Traffic Signals & Lighting $33,362 $2,601 $814 $9,687 $56 $50,167 $0 $28,316 $0
Parking Admin $0 $0 $0 $0 $0 $0 $0 $0 $0
Stormwater and Flood Control $39,132 $45,800 $1,287 $30,660 $178 $79,802 $0 $31,049 $0
Solid Waste Recycling $12,673 $2,601 $449 $9,687 $56 $0 $0 $0 $0
Recreation Administration $29,399 $26,524 $1,107 $32,320 $113 $0 $45,475 $13,428 $0
Recreation Facilities $18,338 $1,301 $442 $4,843 $28 $0 $394,186 $0 $0
Youth Services $66,329 $10,404 $1,762 $38,749 $226 $0 $0 $0 $0
Community Services $38,990 $5,202 $759 $19,375 $113 $0 $0 $0 $0
Ranger Program $50,901 $9,104 $998 $33,906 $197 $0 $0 $82,011 $0
Aquatics $23,422 $1,301 $800 $4,843 $28 $0 $96,999 $2,737 $0
Golf Course $33,725 $5,202 $936 $19,375 $113 $0 $0 $34,997 $0
Jack House $0 $0 $1 $0 $0 $0 $44,915 $0 $0
Police Administration $125,955 $116,122 $2,808 $40,499 $24,413 $0 $51,972 $48,131 $0
Patrol $529,539 $66,328 $15,418 $248,357 $1,435 $0 $51,972 $299,235 $0
Investigations $116,267 $16,907 $4,127 $65,602 $366 $0 $51,972 $106,863 $0
Police Support Services $131,065 $26,011 $4,155 $96,873 $563 $0 $103,943 $13,577 $0
Neighborhood Services $21,649 $1,301 $345 $4,843 $28 $0 $51,972 $18,085 $0
Traffic Safety $31,137 $3,901 $1,043 $14,531 $84 $0 $51,972 $45,628 $0
Fire Administration $118,452 $96,787 $1,809 $28,492 $24,329 $0 $86,067 $0 $0
Emergency Response $368,006 $61,126 $17,164 $228,983 $1,322 $0 $76,096 $0 $0
Hazard Prevention $69,551 $9,104 $1,217 $33,906 $197 $0 $76,096 $0 $0
Training Services $0 $0 $123 $0 $0 $0 $76,096 $0 $0
Recruit Academy $0 $0 $55 $0 $0 $0 $0 $0 $0
Fire Apparatus Service $13,852 $2,601 $715 $9,687 $56 $0 $0 $0 $0
Fire Station $0 $0 $47 $0 $0 $0 $0 $0 $0
Mobile Crisis Unit $0 $0 $186 $0 $0 $0 $0 $0 $0
Emergency Management $17,498 $1,301 $112 $4,843 $28 $0 $0 $0 $0
FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD202 Downtown Bid Fund $0 $0 $210 $0 $0 $0 $0 $0 $0
FD206 Law Enforcement Grant Fund $0 $0 $177 $0 $0 $0 $0 $0 $0
FD208 Tourism Bid Fund $3,656 $1,691 $2,435 $6,297 $37 $0 $1,107 $0 $0
FD209 SB1186 CASP Certify Fund $0 $0 $1 $0 $0 $0 $0 $0 $0
FD212 San Luis Ranch CFD $0 $0 $205 $0 $0 $0 $0 $0 $0
FD213 Avila Ranch CFE $0 $0 $57 $0 $0 $0 $0 $0 $0
FD214 Avilia Ranch DPA Fund $0 $0 $45 $0 $0 $0 $0 $0 $0
FD215 Affordable Housing BEGIN Loan Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD217 Opioid Settlement Fund $0 $0 $64 $0 $0 $0 $0 $0 $0
FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $0 $0 $118,285
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 $137,783
FD406 Public Safety Equip Replacement Fund $0 $0 $347 $0 $0 $0 $0 $0 $0
Page 55 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 18
Schedule D.006
2025
Departments Trans
Engineering
Active
Transportation
FD 802
Insurance ISF
Fund
Natural
Resources
Protection
(Utility
Services)
Eng Dev Review
(Utility)
Solid Wste Rec
(Utilities)
Total Plan
Allocated
Traffic Signals & Lighting $0 $0 $43,074 $0 $0 $0 $210,070
Parking Admin $0 $0 $0 $0 $0 $0 $0
Stormwater and Flood Control $0 $0 $32,761 $0 $0 $0 $325,736
Solid Waste Recycling $0 $0 $7,963 $0 $0 $0 $116,685
Recreation Administration $0 $0 $11,414 $0 $0 $0 $336,561
Recreation Facilities $0 $0 $7,660 $0 $0 $0 $446,636
Youth Services $0 $0 $23,475 $0 $0 $0 $225,557
Community Services $0 $0 $16,234 $0 $0 $0 $121,463
Ranger Program $0 $0 $10,467 $0 $0 $0 $241,962
Aquatics $0 $0 $6,777 $0 $0 $0 $169,026
Golf Course $0 $0 $32,921 $0 $0 $0 $176,764
Jack House $0 $0 $105 $0 $0 $0 $45,182
Police Administration $0 $0 $839,420 $0 $0 $0 $1,465,193
Patrol $0 $0 $54,846 $0 $0 $0 $1,912,904
Investigations $0 $0 $16,438 $0 $0 $0 $550,818
Police Support Services $0 $0 $38,594 $0 $0 $0 $606,332
Neighborhood Services $0 $0 $4,725 $0 $0 $0 $118,105
Traffic Safety $0 $0 $4,748 $0 $0 $0 $196,409
Fire Administration $0 $0 $498,614 $0 $0 $0 $972,889
Emergency Response $0 $0 $67,238 $0 $0 $0 $1,521,992
Hazard Prevention $0 $0 $14,443 $0 $0 $0 $264,589
Training Services $0 $0 $10,135 $0 $0 $0 $95,257
Recruit Academy $0 $0 $4,597 $0 $0 $0 $7,482
Fire Apparatus Service $0 $0 $27,414 $0 $0 $0 $93,636
Fire Station $0 $0 $3,887 $0 $0 $0 $8,710
Mobile Crisis Unit $0 $0 $8,886 $0 $0 $0 $18,297
Emergency Management $0 $0 $1,997 $0 $0 $0 $32,632
FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $29
FD202 Downtown Bid Fund $0 $0 $17,376 $0 $0 $0 $28,290
FD206 Law Enforcement Grant Fund $0 $0 $3,593 $0 $0 $0 $10,626
FD208 Tourism Bid Fund $0 $0 $180,211 $0 $0 $0 $319,409
FD209 SB1186 CASP Certify Fund $0 $0 $47 $0 $0 $0 $243
FD212 San Luis Ranch CFD $0 $0 $16,997 $0 $0 $0 $27,577
FD213 Avila Ranch CFE $0 $0 $4,728 $0 $0 $0 $8,018
FD214 Avilia Ranch DPA Fund $0 $0 $3,749 $0 $0 $0 $6,120
FD215 Affordable Housing BEGIN Loan Fund $0 $0 $0 $0 $0 $0 $19
FD217 Opioid Settlement Fund $0 $0 $5,329 $0 $0 $0 $8,628
FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $128,819
FD402 Fleet Replace $0 $0 $0 $0 $0 $0 $1,170
FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $0 $1,120
FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $0 $138,825
FD406 Public Safety Equip Replacement Fund $0 $0 $28,811 $0 $0 $0 $46,940
Page 56 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 19
Schedule D.007
2025
Departments Building Charge City Council City Admin Office of DEI Comm Svc
Group
Fin NonDepart City Attorney City Clerk Finance
FD504 LOVR Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $0 $10
FD505 Affordable Housing Fund $0 $0 $0 $0 $0 $0 $0 $0 $19
FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $0 $570
FD601 Water Fund $2,141 $6,794 $119,292 $20,604 $58,543 $19,829 $114,959 $16,818 $226,471
FD602 Sewer Fund $2,140 $6,794 $135,651 $20,979 $61,954 $27,474 $130,724 $16,910 $256,974
FD611 Parking Fund $0 $5,095 $54,562 $8,964 $55,669 $12,011 $52,581 $11,013 $111,482
FD621Transit Fund $0 $11,889 $21,299 $1,415 $10,596 $7,601 $20,526 $20,887 $37,348
FD701 General Agency Fund $0 $0 $10,540 $0 $0 $5,226 $10,158 $0 $17,393
FD705 Whale Rock Fund $0 $0 $23,869 $2,426 $1,257 $7,078 $23,003 $599 $38,621
FD711 Hazardous Mat Task Force Fund $0 $0 $1,394 $0 $0 $688 $1,343 $0 $2,885
FD712 City Of SLO PEG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD713 SLCUSD PEG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD715 Boysen Ranch Conserv Easemt Fund $0 $0 $71 $0 $0 $35 $68 $0 $168
FD726 Asset Forfeiture Pending $0 $0 $193 $0 $0 $97 $186 $0 $297
FD727 SWAT Task Force $0 $0 $11 $0 $0 $6 $6 $0 $15
All Other $25,260 $0 $0 $0 $0 $0 $0 $0 $133,718
Subtotal $0 $0 $0 $0 $0 $0 $0 ($267,234)($256,252)
Direct Bill
Unallocated $267,234 $256,252
Total $0 $0 $0 $0 $0 $0 $0 $0 $0
Page 57 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 20
Schedule D.008
2025
Departments Network
Services
Info Services Fin Support Svc Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng
FD504 LOVR Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD505 Affordable Housing Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $0 $99,654
FD601 Water Fund $264,576 $128,431 $9,514 $195,926 $1,004 $9,009 $45,781 $119,669 $166,104
FD602 Sewer Fund $278,660 $129,277 $10,818 $175,921 $1,021 $9,010 $45,782 $216,781 $69,466
FD611 Parking Fund $138,128 $42,320 $4,351 $86,734 $437 $138,933 $42,270 $16,993 $379,856
FD621Transit Fund $62,321 $9,279 $1,698 $11,867 $69 $50,671 $1,007 $0 $9,532
FD701 General Agency Fund $0 $0 $841 $0 $0 $0 $0 $0 $0
FD705 Whale Rock Fund $62,112 $17,849 $1,903 $20,344 $118 $0 $0 $31,310 $431
FD711 Hazardous Mat Task Force Fund $0 $0 $111 $0 $0 $0 $0 $0 $0
FD712 City Of SLO PEG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD713 SLCUSD PEG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD715 Boysen Ranch Conserv Easemt Fund $0 $0 $6 $0 $0 $0 $0 $0 $0
FD726 Asset Forfeiture Pending $0 $0 $17 $0 $0 $0 $0 $0 $0
FD727 SWAT Task Force $0 $0 $1 $0 $0 $0 $0 $0 $0
All Other $158,275 $7,714 $0 $0 $0 $0 $27,774 $37,426 $13,432
Subtotal $0 $0 $0 $0 $0 $0 $0 $0 ($3,338,240)
Direct Bill $257,197
Unallocated $3,081,043
Total $0 $0 $0 $0 $0 $0 $0 $0 $0
Page 58 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 21
Schedule D.009
2025
Departments Trans
Engineering
Active
Transportation
FD 802
Insurance ISF
Fund
Natural
Resources
Protection
(Utility
Services)
Eng Dev Review
(Utility)
Solid Wste Rec
(Utilities)
Total Plan
Allocated
FD504 LOVR Impact Fee Fund $0 $0 $0 $0 $0 $0 $10
FD505 Affordable Housing Fund $0 $0 $0 $0 $0 $0 $19
FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $100,224
FD601 Water Fund $0 $0 $292,870 ($449) ($131,166) ($4,810) $1,681,910
FD602 Sewer Fund $0 $0 $395,258 ($673) ($131,166) ($5,131) $1,854,624
FD611 Parking Fund $35,058 $10,714 $172,515 $0 $0 $0 $1,379,686
FD621Transit Fund $0 $10,714 $103,254 $0 $0 $0 $391,973
FD701 General Agency Fund $0 $0 $69,647 $0 $0 $0 $113,805
FD705 Whale Rock Fund $0 $0 $97,683 $0 $0 ($748) $327,855
FD711 Hazardous Mat Task Force Fund $0 $0 $9,175 $0 $0 $0 $15,596
FD712 City Of SLO PEG Fund $0 $0 $0 $0 $0 $0 $0
FD713 SLCUSD PEG Fund $0 $0 $0 $0 $0 $0 $0
FD715 Boysen Ranch Conserv Easemt Fund $0 $0 $471 $0 $0 $0 $819
FD726 Asset Forfeiture Pending $0 $0 $1,276 $0 $0 $0 $2,066
FD727 SWAT Task Force $0 $0 $53 $0 $0 $0 $92
All Other $0 $0 $0 $0 $0 $0 $403,599
Subtotal ($854,933)($152,714)$0 ($1,247,644)($300,176)($10,689)$22,844,126
Direct Bill $1,122 $262,332 $10,689 $531,340
Unallocated $854,933 $152,714 $1,246,522 $37,844 $5,896,542
Total $0 $0 $0 $0 $0 $0 $29,272,008
Page 59 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Summary of allocation basis
Summary page 22
Schedule E.001
2025
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
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
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
Page 60 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Summary of allocation basis
Summary page 23
Schedule E.002
2025
Department Basis of allocation
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
12.005 Direct
1013001 - Human Resources
13.004 Human Resources Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is
shown as a whole number, i.e. 4.30 appears as 430)
13.005 Other Direct Exp Directly to the Benefiting General Fund Department
13.006 Tiution Reimbursement Tuition Exp by General Fund Department/Division
1013003 - Wellness Program
14.004 Wellness Program Full Time/Temporary Equivalent by Fund/Department/Division (NOTE: Allocation
Units (A) is shown as a whole number, i.e. 4.30 appears as 430)
14.005 Preventative Mental Health
1015001 - Public Works Administration
Page 61 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Summary of allocation basis
Summary page 24
Schedule E.003
2025
Department Basis of allocation
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 Development Review Direct Allocation to Development Review
19.006 Long Range Plan Direct Allocation to Long Range Plan
1015011 - Active Transportation
20.004 Projects
8020000 - Insurance ISF Fund
21.004 Risk Management Operating Services and Supply Expenditures by Fund/Department/Division
21.005 WComp Premiums - PS Direct Allocation to Police & Fire Administration
21.006 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)
21.007 Liability Premiums - Direct Direct to Police, Public Works and Community Development
21.008 Liability Premium Operating Services and Supply Expenditures by Fund/Department/Division
1011050 - Natural Resources Protection (Utility Services)
22.004 Program Support Fixed amount per budget
1014050 - Eng Dev Review (Utility Services)
Page 62 of 618
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12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Summary of allocation basis
Summary page 25
Schedule E.004
2025
Department Basis of allocation
23.004 Utility Services Time Spent by Utilities on Behalf of Engineering Development Review
106108 - Solid Waste Recycling (Utilities Services)
24.004 Utility Services Fixed amount per budget
Page 63 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
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
Page 64 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Building Charge
Costs to be allocated
Detail page 27
Schedule 1.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:
Departmental cost adjustments:
CITY HALL $70,393
919 PALM $77,380
CORPORATE YARD $13,320
Total departmental cost adjustments:$161,093 $161,093
Total to be allocated $161,093 $161,093
Page 65 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Building Charge
Schedule of costs to be
allocated by function
Detail page 28
Schedule 1.003
2025
Total General & Admin City Hall 919 Palm Corporation Yard
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Cost Adjustments
CITY HALL $70,393 $70,393
919 PALM $77,380 $77,380
CORPORATE YARD $13,320 $13,320
Functional Cost $161,093 $70,393 $77,380 $13,320
Allocable Costs $161,093 $70,393 $77,380 $13,320
1st Allocation $161,093 $70,393 $77,380 $13,320
Functional Cost
Allocable Costs
2nd Allocation
Total allocated $161,093 $70,393 $77,380 $13,320
Page 66 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Building Charge
Detail allocation of
City Hall
Detail page 29
Schedule 1.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Administration 938 4.336 % $3,052 $3,052 $3,052
City Council 2,502 11.566 % $8,141 $8,141 $8,141
Cultural Activities 110 0.508 % $358 $358 $358
Economic Development 100 0.462 % $325 $325 $325
Natural Resource Protection 760 3.513 % $2,473 $2,473 $2,473
City Attorney 1,135 5.247 % $3,693 $3,693 $3,693
City Clerk 906 4.188 % $2,948 $2,948 $2,948
Finance 3,537 16.350 % $11,509 $11,509 $11,509
Network Services 1,724 7.969 % $5,610 $5,610 $5,610
Facilities Maintenance 1,472 6.804 % $4,790 $4,790 $4,790
FD208 Tourism Bid Fund 81 0.374 % $264 $264 $264
Office of DEI 214 0.989 % $696 $696 $696
Information Services 550 2.542 % $1,790 $1,790 $1,790
All Other 7,604 35.152 % $24,744 $24,744 $24,744
Total 21,633 100.000 %$70,393 $70,393 $70,393
(A) Alloc basis:Total Square Footage Occupied By Department
Source:Build Maint Square Footage
Page 67 of 618
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12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Building Charge
Detail allocation of
919 Palm
Detail page 30
Schedule 1.005
2025
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 68 of 618
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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
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 780 27.857 % $3,711 $3,711 $3,711
Urban Forest Services 120 4.286 % $571 $571 $571
Streets Maintenance 900 32.143 % $4,281 $4,281 $4,281
Fleet 100 3.571 % $476 $476 $476
FD601 Water Fund 450 16.071 % $2,141 $2,141 $2,141
FD602 Sewer Fund 450 16.072 % $2,140 $2,140 $2,140
Total 2,800 100.000 %$13,320 $13,320 $13,320
(A) Alloc basis:Total Square Footage Occupied By Department
Source:Build Maint Square Footage
Page 69 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Building Charge
Departmental Cost
Allocation Summary
Detail page 32
Schedule 1.007
2025
Total City Hall 919 Palm Corporation Yard
City Council $8,141 $8,141
City Administration $3,052 $3,052
Office of DEI $696 $696
Community Services Group $1,632 $1,632
City Attorney $3,693 $3,693
City Clerk $2,948 $2,948
Finance $11,509 $11,509
Network Services $5,610 $5,610
Information Services $1,790 $1,790
Public Works Administration $19,028 $19,028
Facilities Maintenance $4,790 $4,790
Fleet $476 $476
CIP Project Engineering $21,644 $21,644
Transportation/Plan Engineering $430 $430
Cultural Activities $358 $358
Economic Development $325 $325
Natural Resource Protection $2,473 $2,473
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 $3,711 $3,711
Urban Forest Services $571 $571
Streets Maintenance $4,281 $4,281
FD208 Tourism Bid Fund $264 $264
FD601 Water Fund $2,141 $2,141
FD602 Sewer Fund $2,140 $2,140
All Other $25,260 $24,744 $516
Total $161,093 $70,393 $77,380 $13,320
Page 70 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
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 71 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Council
Costs to be allocated
Detail page 34
Schedule 2.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $235,270 $235,270
Deductions:
GENERAL GOVERNMENT ($1,873)
Total deductions:($1,873)($1,873)
Allocated additions:
10000000 - Building Charge $8,141 $8,141
1011001 - City Administration $2,661 $2,661
1011010 - Office of DEI $1,765 $1,765
1012007 - Finance Non Departmental $186 $186
1011501 - City Attorney $2,819 $2,819
1011021 - City Clerk $617 $617
1012000 - Finance $9,903 $9,903
1011101 - Network Services $34,287 $34,287
1011103 - Information Services $6,074 $6,074
1012006 - Finance Support Services $241 $241
1013001 - Human Resources $22,416 $22,416
1013003 - Wellness Program $88 $88
1015005 - Facilities Maintenance $30,823 $30,823
8020000 - Insurance ISF Fund $6,656 $6,656
Total allocated additions:$8,141 $118,536 $126,677 $126,677
Total to be allocated $241,538 $118,536 $360,074
Page 72 of 618
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12/19/25
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
2025
Total General & Admin City Council
Wages & Benefits
SALARIES & WAGES $141,366 $141,366
FRINGE BENEFITS $65,112 $65,112
Other Expense and Cost
SERVICES & SUPPLIES $26,919 $26,919
GENERAL GOVERNMENT $1,873 $1,873
Departmental Expenditures $235,270 $1,873 $233,397
Cost Adjustments
Deductions ($1,873) ($1,873)
Additions: 1st
Other $8,141 $8,141
Functional Cost $241,538 $8,141 $233,397
Reallocate Admin ($8,141) $8,141
Allocable Costs $241,538 $241,538
1st Allocation $241,538 $241,538
Additions: 2nd
Other $118,536 $118,536
Functional Cost $118,536 $118,536
Reallocate Admin ($118,536) $118,536
Allocable Costs $118,536 $118,536
2nd Allocation $118,536 $118,536
Total allocated $360,074 $360,074
Page 73 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Council
Detail allocation of
City Council
Detail page 36
Schedule 2.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 9 4.245 % $10,254 $10,254 $5,032 $15,286
Fire Administration 6 2.830 % $6,836 $6,836 $3,355 $10,191
FD601 Water Fund 4 1.887 % $4,557 $4,557 $2,237 $6,794
FD602 Sewer Fund 4 1.887 % $4,557 $4,557 $2,237 $6,794
Recreation Administration 3 1.415 % $3,418 $3,418 $1,677 $5,095
City Administration 62 29.245 % $70,638 $70,638 $34,666 $105,304
Public Works Administration 24 11.321 % $27,344 $27,344 $13,419 $40,763
City Attorney 9 4.245 % $10,254 $10,254 $5,032 $15,286
Human Resources 20 9.434 % $22,787 $22,787 $11,183 $33,970
Finance 15 7.075 % $17,090 $17,090 $8,387 $25,477
Community Development Admin 35 16.509 % $39,877 $39,877 $19,570 $59,447
FD611 Parking Fund 3 1.415 % $3,418 $3,418 $1,677 $5,095
FD621Transit Fund 7 3.302 % $7,975 $7,975 $3,914 $11,889
Solid Waste Recycling 11 5.190 % $12,533 $12,533 $6,150 $18,683
Total 212 100.000 %$241,538 $241,538 $118,536 $360,074
(A) Alloc basis:Count of Council Agenda Items by Department/Division
Source:
Page 74 of 618
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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
2025
Total City Council
City Administration $105,304 $105,304
City Attorney $15,286 $15,286
Finance $25,477 $25,477
Human Resources $33,970 $33,970
Public Works Administration $40,763 $40,763
Community Development Admin $59,447 $59,447
Solid Waste Recycling $18,683 $18,683
Recreation Administration $5,095 $5,095
Police Administration $15,286 $15,286
Fire Administration $10,191 $10,191
FD601 Water Fund $6,794 $6,794
FD602 Sewer Fund $6,794 $6,794
FD611 Parking Fund $5,095 $5,095
FD621Transit Fund $11,889 $11,889
Total $360,074 $360,074
Page 75 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
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 76 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Costs to be allocated
Detail page 39
Schedule 3.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,593,051 $1,593,051
Deductions:
GENERAL GOVERNMENT ($1,128)
Total deductions:($1,128)($1,128)
Allocated additions:
10000000 - Building Charge $3,052 $3,052
1011002 - City Council $70,638 $34,666 $105,304
1011010 - Office of DEI $2,470 $2,470
1012007 - Finance Non Departmental $1,133 $1,133
1011501 - City Attorney $19,090 $19,090
1011021 - City Clerk $150,012 $150,012
1012000 - Finance $29,183 $29,183
1011101 - Network Services $43,995 $43,995
1011103 - Information Services $56,388 $56,388
1012006 - Finance Support Services $1,629 $1,629
1013001 - Human Resources $47,112 $47,112
1013003 - Wellness Program $124 $124
1015005 - Facilities Maintenance $11,556 $11,556
1015008 - Fleet $3,659 $3,659
8020000 - Insurance ISF Fund $21,868 $21,868
Total allocated additions:$73,690 $422,885 $496,575 $496,575
Total to be allocated $1,665,613 $422,885 $2,088,498
Page 77 of 618
IVA/Cap95
12/19/25
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
2025
Total General & Admin Citywide
Administration
Netwok Services &
Info Services
Economic
Development
Natural Resource
Planning
Office of Diversity,
Equity and Inclusion
Wages & Benefits
SALARIES & WAGES $952,491 $5,143 $807,808 $24,098 $42,481 $30,480 $42,481
FRINGE BENEFITS $465,243 $2,512 $394,573 $11,771 $20,750 $14,888 $20,749
Other Expense and Cost
SERVICES & SUPPLIES $174,189 $941 $147,730 $4,407 $7,769 $5,574 $7,768
GENERAL GOVERNMENT $1,128 $1,128
Departmental Expenditures $1,593,051 $9,724 $1,350,111 $40,276 $71,000 $50,942 $70,998
Cost Adjustments
Deductions ($1,128) ($1,128)
Additions: 1st
Other $73,690 $73,690
Functional Cost $1,665,613 $82,286 $1,350,111 $40,276 $71,000 $50,942 $70,998
Reallocate Admin ($82,286) $70,166 $2,093 $3,690 $2,647 $3,690
Allocable Costs $1,665,613 $1,420,277 $42,369 $74,690 $53,589 $74,688
1st Allocation $1,665,613 $1,420,277 $42,369 $74,690 $53,589 $74,688
Additions: 2nd
Other $422,885 $422,885
Functional Cost $422,885 $422,885
Reallocate Admin ($422,885) $360,596 $10,757 $18,963 $13,606 $18,963
Allocable Costs $422,885 $360,596 $10,757 $18,963 $13,606 $18,963
2nd Allocation $422,885 $360,596 $10,757 $18,963 $13,606 $18,963
Total allocated $2,088,498 $1,780,873 $53,126 $93,653 $67,195 $93,651
Page 78 of 618
IVA/Cap95
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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
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 235,270 0.187 % $2,661 $2,661 $2,661
Cultural Activities 356,625 0.284 % $4,034 $4,034 $1,026 $5,060
Economic Development 814,416 0.649 % $9,211 $9,211 $2,343 $11,554
Natural Resource Protection 1,246,522 0.993 % $14,099 $14,099 $3,586 $17,685
Community Promotion 351,412 0.280 % $3,975 $3,975 $1,011 $4,986
City Attorney 1,652,744 1.316 % $18,693 $18,693 $4,755 $23,448
City Clerk 778,365 0.620 % $8,804 $8,804 $2,239 $11,043
Network Services 3,664,628 2.918 % $41,449 $41,449 $10,543 $51,992
Human Resources 2,047,242 1.630 % $23,155 $23,155 $5,890 $29,045
Insurance ISF Fund 4,393,969 3.499 % $49,698 $49,698 $12,642 $62,340
Wellness Program 38,744 0.031 % $438 $438 $111 $549
Community Development Admin 971,303 0.774 % $10,986 $10,986 $2,794 $13,780
Commissions & Committees 10,187 0.008 % $115 $115 $29 $144
Planning 1,896,174 1.510 % $21,447 $21,447 $5,455 $26,902
Building and Safety 2,886,803 2.299 % $32,651 $32,651 $8,305 $40,956
Public Works Administration 1,486,040 1.183 % $16,808 $16,808 $4,275 $21,083
Parks Maintenance 4,077,165 3.247 % $46,115 $46,115 $11,730 $57,845
Swim Center Maintenance 665,424 0.530 % $7,526 $7,526 $1,914 $9,440
Urban Forest Services 229,260 0.183 % $2,593 $2,593 $660 $3,253
Facilities Maintenance 1,539,289 1.226 % $17,410 $17,410 $4,429 $21,839
Streets Maintenance 2,435,887 1.940 % $27,551 $27,551 $7,008 $34,559
Stormwater and Flood Control 1,137,402 0.906 % $12,865 $12,865 $3,272 $16,137
Traffic Signals & Lighting 719,851 0.573 % $8,142 $8,142 $2,071 $10,213
Fleet 1,470,536 1.171 % $16,632 $16,632 $4,231 $20,863
Transportation/Plan Engineering 880,829 0.701 % $9,963 $9,963 $2,534 $12,497
Recreation Administration 978,461 0.779 % $11,067 $11,067 $2,815 $13,882
Recreation Facilities 390,589 0.311 % $4,418 $4,418 $1,124 $5,542
Youth Services 1,557,030 1.240 % $17,611 $17,611 $4,480 $22,091
Ranger Program 882,011 0.702 % $9,976 $9,976 $2,538 $12,514
Aquatics 706,839 0.563 % $7,995 $7,995 $2,034 $10,029
Police Administration 2,482,077 1.977 % $28,073 $28,073 $7,141 $35,214
Patrol 13,627,569 10.852 % $154,134 $154,134 $39,207 $193,341
Investigations 3,647,834 2.905 % $41,259 $41,259 $10,495 $51,754
Neighborhood Services 304,657 0.243 % $3,446 $3,446 $877 $4,323
Traffic Safety 922,256 0.734 % $10,431 $10,431 $2,653 $13,084
Fire Administration 1,447,660 1.153 % $16,374 $16,374 $4,165 $20,539
Emergency Response 15,169,981 12.081 % $171,580 $171,580 $43,644 $215,224
Hazard Prevention 1,075,918 0.857 % $12,169 $12,169 $3,095 $15,264
Training Services 108,109 0.086 % $1,223 $1,223 $311 $1,534
Fire Station 41,472 0.033 % $469 $469 $119 $588
Emergency Management 99,079 0.079 % $1,121 $1,121 $285 $1,406
FD202 Downtown Bid Fund 185,341 0.148 % $2,096 $2,096 $533 $2,629
Page 79 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Detail allocation of
Citywide Administration
Detail page 42
Schedule 3.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 8,408,198 6.696 % $95,101 $95,101 $24,191 $119,292
FD611 Parking Fund 3,845,798 3.063 % $43,498 $43,498 $11,064 $54,562
FD602 Sewer Fund 9,561,341 7.614 % $108,143 $108,143 $27,508 $135,651
Golf Course 827,151 0.659 % $9,355 $9,355 $2,380 $11,735
FD705 Whale Rock Fund 1,682,420 1.340 % $19,029 $19,029 $4,840 $23,869
Information Services 1,402,583 1.117 % $15,864 $15,864 $4,035 $19,899
FD208 Tourism Bid Fund 2,152,578 1.714 % $24,347 $24,347 $6,193 $30,540
FD621Transit Fund 1,501,262 1.196 % $16,980 $16,980 $4,319 $21,299
FD206 Law Enforcement Grant Fund 156,008 0.124 % $1,765 $1,765 $449 $2,214
Fire Apparatus Service 631,944 0.503 % $7,148 $7,148 $1,818 $8,966
Police Support Services 3,672,725 2.925 % $41,540 $41,540 $10,567 $52,107
Community Services 670,957 0.534 % $7,589 $7,589 $1,930 $9,519
FD711 Hazardous Mat Task Force Fund 98,249 0.078 % $1,111 $1,111 $283 $1,394
CIP Project Engineering 2,819,887 2.246 % $31,894 $31,894 $8,113 $40,007
Community Services Group 554,787 0.442 % $6,275 $6,275 $1,596 $7,871
Solid Waste Recycling 397,402 0.316 % $4,495 $4,495 $1,143 $5,638
Finance Support Services 123,019 0.098 % $1,391 $1,391 $354 $1,745
Finance Non Departmental 227,523 0.181 % $2,573 $2,573 $655 $3,228
Office of DEI 567,531 0.452 % $6,419 $6,419 $1,633 $8,052
Engineering 899,156 0.716 % $10,170 $10,170 $2,587 $12,757
Housing Policy/Homelessness 1,201,192 0.957 % $13,586 $13,586 $3,456 $17,042
Jack House 1,121 0.001 % $13 $13 $3 $16
Recruit Academy 49,045 0.039 % $555 $555 $141 $696
Mobile Crisis Unit 163,942 0.131 % $1,854 $1,854 $472 $2,326
FD212 San Luis Ranch CFD 181,313 0.144 % $2,051 $2,051 $522 $2,573
FD701 General Agency Fund 742,930 0.592 % $8,403 $8,403 $2,137 $10,540
FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.004 % $57 $57 $14 $71
FD406 Public Safety Equip Replacement Fund 307,329 0.245 % $3,476 $3,476 $884 $4,360
FD209 SB1186 CASP Certify Fund 500 $6 $6 $1 $7
FD213 Avila Ranch CFE 50,435 0.040 % $570 $570 $145 $715
Finance 2,686,590 2.139 % $30,387 $30,387 $7,729 $38,116
FD214 Avilia Ranch DPA Fund 40,000 0.032 % $452 $452 $115 $567
Active Transportation 257,727 0.205 % $2,915 $2,915 $741 $3,656
FD217 Opioid Settlement Fund 56,844 0.045 % $643 $643 $164 $807
FD726 Asset Forfeiture Pending 13,640 0.011 % $154 $154 $39 $193
FD727 SWAT Task Force 587 $5 $5 $6 $11
Total 125,571,707 100.000 %$1,420,277 $1,420,277 $360,596 $1,780,873
(A) Alloc basis:Total Operating Expenditures by Department/Division
Source:
Page 80 of 618
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City Administration
Detail allocation of
Netwok Services & Info Services
Detail page 43
Schedule 3.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Network Services 50 50.000 % $21,185 $21,185 $5,379 $26,564
Information Services 50 50.000 % $21,184 $21,184 $5,378 $26,562
Total 100 100.000 %$42,369 $42,369 $10,757 $53,126
(A) Alloc basis:Direct Allocation to Network Services and Information Services
Source:
Page 81 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Detail allocation of
Economic Development
Detail page 44
Schedule 3.006
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Economic Development 100 100.000 % $74,690 $74,690 $18,963 $93,653
Total 100 100.000 %$74,690 $74,690 $18,963 $93,653
(A) Alloc basis:Direct Allocation to Economic Development
Source:
Page 82 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Detail allocation of
Natural Resource Planning
Detail page 45
Schedule 3.007
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Natural Resource Protection 100 100.000 % $53,589 $53,589 $13,606 $67,195
Total 100 100.000 %$53,589 $53,589 $13,606 $67,195
(A) Alloc basis:Direct Allocation to Natural Resources Planning
Source:
Page 83 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Detail allocation of
Office of Diversity, Equity and Inclusion
Detail page 46
Schedule 3.008
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Office of DEI 100 100.000 % $74,688 $74,688 $18,963 $93,651
Total 100 100.000 %$74,688 $74,688 $18,963 $93,651
(A) Alloc basis:Direct Allocation to DEI
Source:
Page 84 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Departmental Cost
Allocation Summary
Detail page 47
Schedule 3.009
2025
Total Citywide Administration Netwok Services & Info
Services
Economic Development Natural Resource
Planning
Office of Diversity,
Equity and Inclusion
City Council $2,661 $2,661
Office of DEI $101,703 $8,052 $93,651
Community Services Group $7,871 $7,871
Finance Non Departmental $3,228 $3,228
City Attorney $23,448 $23,448
City Clerk $11,043 $11,043
Finance $38,116 $38,116
Network Services $78,556 $51,992 $26,564
Information Services $46,461 $19,899 $26,562
Finance Support Services $1,745 $1,745
Human Resources $29,045 $29,045
Wellness Program $549 $549
Public Works Administration $21,083 $21,083
Facilities Maintenance $21,839 $21,839
Fleet $20,863 $20,863
CIP Project Engineering $40,007 $40,007
Transportation/Plan Engineering $12,497 $12,497
Active Transportation $3,656 $3,656
Insurance ISF Fund $62,340 $62,340
Cultural Activities $5,060 $5,060
Economic Development $105,207 $11,554 $93,653
Natural Resource Protection $84,880 $17,685 $67,195
Community Promotion $4,986 $4,986
Community Development Admin $13,780 $13,780
Commissions & Committees $144 $144
Planning $26,902 $26,902
Engineering $12,757 $12,757
Building and Safety $40,956 $40,956
Housing Policy/Homelessness $17,042 $17,042
Parks Maintenance $57,845 $57,845
Swim Center Maintenance $9,440 $9,440
Urban Forest Services $3,253 $3,253
Streets Maintenance $34,559 $34,559
Traffic Signals & Lighting $10,213 $10,213
Stormwater and Flood Control $16,137 $16,137
Solid Waste Recycling $5,638 $5,638
Recreation Administration $13,882 $13,882
Recreation Facilities $5,542 $5,542
Youth Services $22,091 $22,091
Community Services $9,519 $9,519
Ranger Program $12,514 $12,514
Page 85 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Departmental Cost
Allocation Summary
Detail page 48
Schedule 3.009
2025
Total Citywide Administration Netwok Services & Info
Services
Economic Development Natural Resource
Planning
Office of Diversity,
Equity and Inclusion
Aquatics $10,029 $10,029
Golf Course $11,735 $11,735
Jack House $16 $16
Police Administration $35,214 $35,214
Patrol $193,341 $193,341
Investigations $51,754 $51,754
Police Support Services $52,107 $52,107
Neighborhood Services $4,323 $4,323
Traffic Safety $13,084 $13,084
Fire Administration $20,539 $20,539
Emergency Response $215,224 $215,224
Hazard Prevention $15,264 $15,264
Training Services $1,534 $1,534
Recruit Academy $696 $696
Fire Apparatus Service $8,966 $8,966
Fire Station $588 $588
Mobile Crisis Unit $2,326 $2,326
Emergency Management $1,406 $1,406
FD202 Downtown Bid Fund $2,629 $2,629
FD206 Law Enforcement Grant Fund $2,214 $2,214
FD208 Tourism Bid Fund $30,540 $30,540
FD209 SB1186 CASP Certify Fund $7 $7
FD212 San Luis Ranch CFD $2,573 $2,573
FD213 Avila Ranch CFE $715 $715
FD214 Avilia Ranch DPA Fund $567 $567
FD217 Opioid Settlement Fund $807 $807
FD406 Public Safety Equip Replacement Fund $4,360 $4,360
FD601 Water Fund $119,292 $119,292
FD602 Sewer Fund $135,651 $135,651
FD611 Parking Fund $54,562 $54,562
FD621Transit Fund $21,299 $21,299
FD701 General Agency Fund $10,540 $10,540
FD705 Whale Rock Fund $23,869 $23,869
FD711 Hazardous Mat Task Force Fund $1,394 $1,394
FD715 Boysen Ranch Conserv Easemt Fund $71 $71
FD726 Asset Forfeiture Pending $193 $193
FD727 SWAT Task Force $11 $11
Total $2,088,498 $1,780,873 $53,126 $93,653 $67,195 $93,651
Page 86 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
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 87 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Office of DEI
Costs to be allocated
Detail page 50
Schedule 4.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $567,531 $567,531
Deductions:
GENERAL GOVERNMENT ($479,009)
Total deductions:($479,009)($479,009)
Allocated additions:
10000000 - Building Charge $696 $696
1011001 - City Administration $81,107 $20,596 $101,703
1012007 - Finance Non Departmental $2,511 $2,511
1011501 - City Attorney $6,801 $6,801
1011021 - City Clerk $247 $247
1012000 - Finance $13,178 $13,178
1011101 - Network Services $10,055 $10,055
1011103 - Information Services $2,429 $2,429
1012006 - Finance Support Services $580 $580
1013001 - Human Resources $8,966 $8,966
1013003 - Wellness Program $35 $35
1015005 - Facilities Maintenance $2,637 $2,637
8020000 - Insurance ISF Fund $37,705 $37,705
Total allocated additions:$81,803 $105,740 $187,543 $187,543
Total to be allocated $170,325 $105,740 $276,065
Page 88 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Office of DEI
Schedule of costs to be
allocated by function
Detail page 51
Schedule 4.003
2025
Total General & Admin Office of DEI
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
SERVICES & SUPPLIES $88,522 $88,522
GENERAL GOVERNMENT $479,009 $479,009
Departmental Expenditures $567,531 $479,009 $88,522
Cost Adjustments
Deductions ($479,009) ($479,009)
Additions: 1st
Other $81,803 $81,803
Functional Cost $170,325 $81,803 $88,522
Reallocate Admin ($81,803) $81,803
Allocable Costs $170,325 $170,325
1st Allocation $170,325 $170,325
Additions: 2nd
Other $105,740 $105,740
Functional Cost $105,740 $105,740
Reallocate Admin ($105,740) $105,740
Allocable Costs $105,740 $105,740
2nd Allocation $105,740 $105,740
Total allocated $276,065 $276,065
Page 89 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Office of DEI
Detail allocation of
Office of DEI
Detail page 52
Schedule 4.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.414 % $706 $706 $449 $1,155
Facilities Maintenance 500 1.036 % $1,765 $1,765 $1,123 $2,888
Streets Maintenance 1,400 2.901 % $4,941 $4,941 $3,146 $8,087
Stormwater and Flood Control 633 1.312 % $2,234 $2,234 $1,422 $3,656
Traffic Signals & Lighting 200 0.414 % $706 $706 $449 $1,155
Transportation/Plan Engineering 500 1.036 % $1,765 $1,765 $1,123 $2,888
Recreation Administration 400 0.829 % $1,412 $1,412 $899 $2,311
Recreation Facilities 100 0.207 % $353 $353 $225 $578
Youth Services 800 1.658 % $2,823 $2,823 $1,797 $4,620
Community Services 400 0.829 % $1,412 $1,412 $899 $2,311
Ranger Program 700 1.450 % $2,470 $2,470 $1,573 $4,043
Aquatics 100 0.207 % $353 $353 $225 $578
Golf Course 400 0.829 % $1,412 $1,412 $899 $2,311
Police Administration 700 1.450 % $2,470 $2,470 $1,573 $4,043
Patrol 5,100 10.568 % $17,999 $17,999 $11,459 $29,458
Investigations 1,300 2.694 % $4,588 $4,588 $2,921 $7,509
Police Support Services 2,000 4.144 % $7,058 $7,058 $4,494 $11,552
Neighborhood Services 100 0.207 % $353 $353 $225 $578
Traffic Safety 300 0.622 % $1,059 $1,059 $674 $1,733
Fire Administration 400 0.829 % $1,412 $1,412 $899 $2,311
Emergency Response 4,700 9.739 % $16,587 $16,587 $10,560 $27,147
Hazard Prevention 700 1.450 % $2,470 $2,470 $1,573 $4,043
FD601 Water Fund 3,567 7.391 % $12,589 $12,589 $8,015 $20,604
FD621Transit Fund 245 0.508 % $865 $865 $550 $1,415
City Administration 700 1.450 % $2,470 $2,470 $2,470
Economic Development 150 0.311 % $529 $529 $337 $866
Natural Resource Protection 400 0.829 % $1,412 $1,412 $899 $2,311
Community Promotion 20 0.041 % $71 $71 $45 $116
City Attorney 700 1.450 % $2,470 $2,470 $1,573 $4,043
City Clerk 450 0.932 % $1,588 $1,588 $1,011 $2,599
Finance 1,600 3.315 % $5,647 $5,647 $3,595 $9,242
Network Services 855 1.772 % $3,018 $3,018 $1,921 $4,939
Information Services 867 1.796 % $3,060 $3,060 $1,948 $5,008
Human Resources 1,000 2.072 % $3,529 $3,529 $2,247 $5,776
Community Development Admin 500 1.036 % $1,765 $1,765 $1,123 $2,888
Building and Safety 1,700 3.523 % $6,000 $6,000 $3,820 $9,820
Public Works Administration 800 1.658 % $2,823 $2,823 $1,797 $4,620
Parks Maintenance 1,500 3.108 % $5,294 $5,294 $3,370 $8,664
Swim Center Maintenance 100 0.207 % $353 $353 $225 $578
Fire Apparatus Service 200 0.414 % $706 $706 $449 $1,155
Fleet 450 0.932 % $1,588 $1,588 $1,011 $2,599
FD611 Parking Fund 1,552 3.216 % $5,477 $5,477 $3,487 $8,964
Page 90 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Office of DEI
Detail allocation of
Office of DEI
Detail page 53
Schedule 4.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,800 3.730 % $6,353 $6,353 $4,044 $10,397
Planning 1,000 2.072 % $3,529 $3,529 $2,247 $5,776
City Council 500 1.036 % $1,765 $1,765 $1,765
Housing Policy/Homelessness 500 1.036 % $1,765 $1,765 $1,123 $2,888
Solid Waste Recycling 200 0.414 % $706 $706 $449 $1,155
Engineering 600 1.243 % $2,118 $2,118 $1,348 $3,466
FD705 Whale Rock Fund 420 0.870 % $1,482 $1,482 $944 $2,426
FD602 Sewer Fund 3,632 7.526 % $12,818 $12,818 $8,161 $20,979
Emergency Management 100 0.207 % $353 $353 $225 $578
FD208 Tourism Bid Fund 130 0.269 % $459 $459 $292 $751
Community Services Group 250 0.518 % $882 $882 $562 $1,444
Commissions & Committees 15 0.031 % $53 $53 $34 $87
Active Transportation 125 0.262 % $440 $440 $281 $721
Total 48,261 100.000 %$170,325 $170,325 $105,740 $276,065
(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 91 of 618
IVA/Cap95
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City of San Luis Obispo, CA Central Service Cost Allocation
Office of DEI
Departmental Cost
Allocation Summary
Detail page 54
Schedule 4.005
2025
Total Office of DEI
City Council $1,765 $1,765
City Administration $2,470 $2,470
Community Services Group $1,444 $1,444
City Attorney $4,043 $4,043
City Clerk $2,599 $2,599
Finance $9,242 $9,242
Network Services $4,939 $4,939
Information Services $5,008 $5,008
Human Resources $5,776 $5,776
Public Works Administration $4,620 $4,620
Facilities Maintenance $2,888 $2,888
Fleet $2,599 $2,599
CIP Project Engineering $10,397 $10,397
Transportation/Plan Engineering $2,888 $2,888
Active Transportation $721 $721
Economic Development $866 $866
Natural Resource Protection $2,311 $2,311
Community Promotion $116 $116
Community Development Admin $2,888 $2,888
Commissions & Committees $87 $87
Planning $5,776 $5,776
Engineering $3,466 $3,466
Building and Safety $9,820 $9,820
Housing Policy/Homelessness $2,888 $2,888
Parks Maintenance $8,664 $8,664
Swim Center Maintenance $578 $578
Urban Forest Services $1,155 $1,155
Streets Maintenance $8,087 $8,087
Traffic Signals & Lighting $1,155 $1,155
Stormwater and Flood Control $3,656 $3,656
Solid Waste Recycling $1,155 $1,155
Recreation Administration $2,311 $2,311
Recreation Facilities $578 $578
Youth Services $4,620 $4,620
Community Services $2,311 $2,311
Ranger Program $4,043 $4,043
Aquatics $578 $578
Golf Course $2,311 $2,311
Police Administration $4,043 $4,043
Patrol $29,458 $29,458
Investigations $7,509 $7,509
Police Support Services $11,552 $11,552
Neighborhood Services $578 $578
Page 92 of 618
IVA/Cap95
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City of San Luis Obispo, CA Central Service Cost Allocation
Office of DEI
Departmental Cost
Allocation Summary
Detail page 55
Schedule 4.005
2025
Total Office of DEI
Traffic Safety $1,733 $1,733
Fire Administration $2,311 $2,311
Emergency Response $27,147 $27,147
Hazard Prevention $4,043 $4,043
Fire Apparatus Service $1,155 $1,155
Emergency Management $578 $578
FD208 Tourism Bid Fund $751 $751
FD601 Water Fund $20,604 $20,604
FD602 Sewer Fund $20,979 $20,979
FD611 Parking Fund $8,964 $8,964
FD621Transit Fund $1,415 $1,415
FD705 Whale Rock Fund $2,426 $2,426
Total $276,065 $276,065
Page 93 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
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). Administrative functions relating to the Infrastructure Finance Program are currently managed by the Financial Analyst
who temporarily reports to the Finance Director. The CSG Department Head and the Administrative Assistant report to the Assistant City Manager
and are responsible for daily operations and administration of their department’s programs.
Costs are allocated as follows:
Project Supervision – These costs are associated with supervision of projects within the four CSG departments. Costs are allocated
based on the percentage of time spent on projects for each CSG department.
Page 94 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Community Services Group
Costs to be allocated
Detail page 57
Schedule 5.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $554,787 $554,787
Allocated additions:
10000000 - Building Charge $1,632 $1,632
1011001 - City Administration $6,275 $1,596 $7,871
1011010 - Office of DEI $882 $562 $1,444
1012007 - Finance Non Departmental $284 $284
1011501 - City Attorney $6,648 $6,648
1011021 - City Clerk $309 $309
1012000 - Finance $9,434 $9,434
1011101 - Network Services $15,141 $15,141
1011103 - Information Services $3,037 $3,037
1012006 - Finance Support Services $567 $567
1013001 - Human Resources $11,208 $11,208
1013003 - Wellness Program $44 $44
1015005 - Facilities Maintenance $4,381 $4,381
8020000 - Insurance ISF Fund $6,080 $6,080
Total allocated additions:$8,789 $59,291 $68,080 $68,080
Total to be allocated $563,576 $59,291 $622,867
Page 95 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Community Services Group
Schedule of costs to be
allocated by function
Detail page 58
Schedule 5.003
2025
Total General & Admin Project Supervision
Wages & Benefits
SALARIES & WAGES $315,717 $96,704 $219,013
FRINGE BENEFITS $195,072 $59,751 $135,321
Other Expense and Cost
SERVICES & SUPPLIES $43,998 $13,477 $30,521
Departmental Expenditures $554,787 $169,932 $384,855
Additions: 1st
Other $8,789 $8,789
Functional Cost $563,576 $178,721 $384,855
Reallocate Admin ($178,721) $178,721
Allocable Costs $563,576 $563,576
1st Allocation $563,576 $563,576
Additions: 2nd
Other $59,291 $59,291
Functional Cost $59,291 $59,291
Reallocate Admin ($59,291) $59,291
Allocable Costs $59,291 $59,291
2nd Allocation $59,291 $59,291
Total allocated $622,867 $622,867
Page 96 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Community Services Group
Detail allocation of
Project Supervision
Detail page 59
Schedule 5.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 652 9.399 % $52,970 $52,970 $5,573 $58,543
FD602 Sewer Fund 690 9.947 % $56,057 $56,057 $5,897 $61,954
FD611 Parking Fund 620 8.938 % $50,370 $50,370 $5,299 $55,669
FD621Transit Fund 118 1.701 % $9,587 $9,587 $1,009 $10,596
FD705 Whale Rock Fund 14 0.202 % $1,137 $1,137 $120 $1,257
Solid Waste Recycling 118 1.701 % $9,587 $9,587 $1,009 $10,596
Community Development Admin 1,672 24.103 % $135,837 $135,837 $14,291 $150,128
Public Works Administration 1,867 26.914 % $151,679 $151,679 $15,957 $167,636
Recreation Administration 1,186 17.095 % $96,352 $96,352 $10,136 $106,488
Total 6,937 100.000 %$563,576 $563,576 $59,291 $622,867
(A) Alloc basis:Percent of Project Supervision Time by Department/Fund
Source:Salary & Wage Analysis
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Community Services Group
Departmental Cost
Allocation Summary
Detail page 60
Schedule 5.005
2025
Total Project Supervision
Public Works Administration $167,636 $167,636
Community Development Admin $150,128 $150,128
Solid Waste Recycling $10,596 $10,596
Recreation Administration $106,488 $106,488
FD601 Water Fund $58,543 $58,543
FD602 Sewer Fund $61,954 $61,954
FD611 Parking Fund $55,669 $55,669
FD621Transit Fund $10,596 $10,596
FD705 Whale Rock Fund $1,257 $1,257
Total $622,867 $622,867
Page 98 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
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.
Page 99 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance Non Departmental
Costs to be allocated
Detail page 62
Schedule 6.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $227,523 $227,523
Allocated additions:
1011001 - City Administration $2,573 $655 $3,228
1011501 - City Attorney $2,726 $2,726
1012000 - Finance $3,671 $3,671
1012006 - Finance Support Services $233 $233
8020000 - Insurance ISF Fund $12,729 $12,729
Total allocated additions:$2,573 $20,014 $22,587 $22,587
Total to be allocated $230,096 $20,014 $250,110
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance Non Departmental
Schedule of costs to be
allocated by function
Detail page 63
Schedule 6.003
2025
Total General & Admin Non Departmental
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS $90,582 $90,582
Other Expense and Cost
SERVICES AND SUPPLIES $136,941 $136,941
Departmental Expenditures $227,523 $227,523
Additions: 1st
Other $2,573 $2,573
Functional Cost $230,096 $2,573 $227,523
Reallocate Admin ($2,573) $2,573
Allocable Costs $230,096 $230,096
1st Allocation $230,096 $230,096
Additions: 2nd
Other $20,014 $20,014
Functional Cost $20,014 $20,014
Reallocate Admin ($20,014) $20,014
Allocable Costs $20,014 $20,014
2nd Allocation $20,014 $20,014
Total allocated $250,110 $250,110
Page 101 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 64
Schedule 6.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 28,791 0.081 % $186 $186 $186
Economic Development 593,886 1.668 % $3,838 $3,838 $340 $4,178
Natural Resource Protection 382,299 1.074 % $2,471 $2,471 $219 $2,690
Community Promotion 320,366 0.900 % $2,070 $2,070 $183 $2,253
City Attorney 301,359 0.846 % $1,948 $1,948 $172 $2,120
City Clerk 219,278 0.616 % $1,417 $1,417 $126 $1,543
Finance 577,836 1.623 % $3,735 $3,735 $331 $4,066
Network Services 2,117,135 5.947 % $13,683 $13,683 $1,212 $14,895
Information Services 69,980 0.197 % $452 $452 $40 $492
Human Resources 554,351 1.557 % $3,583 $3,583 $317 $3,900
Community Development Admin 185,521 0.521 % $1,199 $1,199 $106 $1,305
Commissions & Committees 3,462 0.010 % $22 $22 $2 $24
Planning 270,913 0.761 % $1,751 $1,751 $155 $1,906
Public Works Administration 41,404 0.116 % $268 $268 $24 $292
Parks Maintenance 2,256,847 6.339 % $14,586 $14,586 $1,292 $15,878
Swim Center Maintenance 517,315 1.453 % $3,343 $3,343 $296 $3,639
Urban Forest Services 25,550 0.072 % $165 $165 $15 $180
Facilities Maintenance 854,010 2.399 % $5,519 $5,519 $489 $6,008
Streets Maintenance 906,577 2.546 % $5,859 $5,859 $519 $6,378
Traffic Signals & Lighting 442,333 1.242 % $2,859 $2,859 $253 $3,112
Fleet 921,795 2.589 % $5,957 $5,957 $528 $6,485
City Administration 175,317 0.492 % $1,133 $1,133 $1,133
Transportation/Plan Engineering 102,270 0.287 % $661 $661 $59 $720
Recreation Administration 87,487 0.246 % $565 $565 $50 $615
Recreation Facilities 73,143 0.205 % $473 $473 $42 $515
Youth Services 181,882 0.511 % $1,175 $1,175 $104 $1,279
Community Services 138,900 0.390 % $898 $898 $80 $978
Aquatics 63,721 0.179 % $412 $412 $36 $448
Golf Course 316,904 0.890 % $2,048 $2,048 $181 $2,229
Police Administration 1,064,233 2.989 % $6,878 $6,878 $609 $7,487
Patrol 148,219 0.416 % $958 $958 $85 $1,043
Investigations 63,986 0.180 % $414 $414 $37 $451
Police Support Services 240,380 0.675 % $1,554 $1,554 $138 $1,692
Neighborhood Services 41,836 0.118 % $270 $270 $24 $294
Traffic Safety 24,942 0.070 % $161 $161 $14 $175
Fire Administration 254,132 0.714 % $1,642 $1,642 $145 $1,787
Emergency Response 314,666 0.884 % $2,034 $2,034 $180 $2,214
Fire Apparatus Service 275,286 0.773 % $1,779 $1,779 $158 $1,937
Hazard Prevention 94,100 0.264 % $608 $608 $54 $662
Training Services 108,109 0.304 % $699 $699 $62 $761
Emergency Management 12,734 0.036 % $82 $82 $7 $89
FD208 Tourism Bid Fund 1,911,188 5.368 % $12,352 $12,352 $1,094 $13,446
Page 102 of 618
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Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 65
Schedule 6.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,707,291 4.795 % $11,034 $11,034 $977 $12,011
FD602 Sewer Fund 3,905,154 10.969 % $25,239 $25,239 $2,235 $27,474
FD621Transit Fund 1,080,443 3.035 % $6,983 $6,983 $618 $7,601
FD705 Whale Rock Fund 1,006,018 2.826 % $6,502 $6,502 $576 $7,078
FD711 Hazardous Mat Task Force Fund 97,866 0.275 % $632 $632 $56 $688
CIP Project Engineering 121,391 0.341 % $785 $785 $69 $854
Solid Waste Recycling 67,815 0.190 % $438 $438 $39 $477
Community Services Group 43,998 0.124 % $284 $284 $284
Building and Safety 557,629 1.566 % $3,604 $3,604 $319 $3,923
Stormwater and Flood Control 295,246 0.829 % $1,908 $1,908 $169 $2,077
FD206 Law Enforcement Grant Fund 38,324 0.108 % $248 $248 $22 $270
FD601 Water Fund 2,818,546 7.917 % $18,216 $18,216 $1,613 $19,829
Insurance ISF Fund 3,299,193 9.267 % $21,322 $21,322 $1,888 $23,210
Office of DEI 388,522 1.091 % $2,511 $2,511 $2,511
Engineering 28,321 0.080 % $183 $183 $16 $199
Housing Policy/Homelessness 505,357 1.419 % $3,266 $3,266 $289 $3,555
Mobile Crisis Unit 94,791 0.266 % $613 $613 $54 $667
Cultural Activities 356,625 1.002 % $2,305 $2,305 $204 $2,509
Finance Support Services 123,019 0.346 % $795 $795 $70 $865
Wellness Program 38,744 0.109 % $250 $250 $22 $272
Jack House 1,121 0.003 % $7 $7 $1 $8
Recruit Academy 49,045 0.138 % $317 $317 $28 $345
Fire Station 41,472 0.116 % $268 $268 $24 $292
FD202 Downtown Bid Fund 185,341 0.521 % $1,198 $1,198 $106 $1,304
FD212 San Luis Ranch CFD 181,313 0.509 % $1,172 $1,172 $104 $1,276
FD406 Public Safety Equip Replacement Fund 307,329 0.863 % $1,986 $1,986 $176 $2,162
FD701 General Agency Fund 742,930 2.087 % $4,801 $4,801 $425 $5,226
FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.014 % $32 $32 $3 $35
Ranger Program 51,693 0.145 % $334 $334 $30 $364
FD209 SB1186 CASP Certify Fund 500 0.001 % $3 $3 $3
FD213 Avila Ranch CFE 50,435 0.142 % $326 $326 $29 $355
FD214 Avilia Ranch DPA Fund 40,000 0.112 % $259 $259 $23 $282
Active Transportation 16,484 0.046 % $107 $107 $9 $116
FD217 Opioid Settlement Fund 56,844 0.160 % $367 $367 $33 $400
FD726 Asset Forfeiture Pending 13,640 0.038 % $88 $88 $9 $97
FD727 SWAT Task Force 587 0.002 % $6 $6 $6
Total 35,602,493 100.000 %$230,096 $230,096 $20,014 $250,110
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
Source:
Page 103 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance Non Departmental
Departmental Cost
Allocation Summary
Detail page 66
Schedule 6.005
2025
Total Non Departmental
City Council $186 $186
City Administration $1,133 $1,133
Office of DEI $2,511 $2,511
Community Services Group $284 $284
City Attorney $2,120 $2,120
City Clerk $1,543 $1,543
Finance $4,066 $4,066
Network Services $14,895 $14,895
Information Services $492 $492
Finance Support Services $865 $865
Human Resources $3,900 $3,900
Wellness Program $272 $272
Public Works Administration $292 $292
Facilities Maintenance $6,008 $6,008
Fleet $6,485 $6,485
CIP Project Engineering $854 $854
Transportation/Plan Engineering $720 $720
Active Transportation $116 $116
Insurance ISF Fund $23,210 $23,210
Cultural Activities $2,509 $2,509
Economic Development $4,178 $4,178
Natural Resource Protection $2,690 $2,690
Community Promotion $2,253 $2,253
Community Development Admin $1,305 $1,305
Commissions & Committees $24 $24
Planning $1,906 $1,906
Engineering $199 $199
Building and Safety $3,923 $3,923
Housing Policy/Homelessness $3,555 $3,555
Parks Maintenance $15,878 $15,878
Swim Center Maintenance $3,639 $3,639
Urban Forest Services $180 $180
Streets Maintenance $6,378 $6,378
Traffic Signals & Lighting $3,112 $3,112
Stormwater and Flood Control $2,077 $2,077
Solid Waste Recycling $477 $477
Recreation Administration $615 $615
Recreation Facilities $515 $515
Youth Services $1,279 $1,279
Community Services $978 $978
Ranger Program $364 $364
Aquatics $448 $448
Page 104 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance Non Departmental
Departmental Cost
Allocation Summary
Detail page 67
Schedule 6.005
2025
Total Non Departmental
Golf Course $2,229 $2,229
Jack House $8 $8
Police Administration $7,487 $7,487
Patrol $1,043 $1,043
Investigations $451 $451
Police Support Services $1,692 $1,692
Neighborhood Services $294 $294
Traffic Safety $175 $175
Fire Administration $1,787 $1,787
Emergency Response $2,214 $2,214
Hazard Prevention $662 $662
Training Services $761 $761
Recruit Academy $345 $345
Fire Apparatus Service $1,937 $1,937
Fire Station $292 $292
Mobile Crisis Unit $667 $667
Emergency Management $89 $89
FD202 Downtown Bid Fund $1,304 $1,304
FD206 Law Enforcement Grant Fund $270 $270
FD208 Tourism Bid Fund $13,446 $13,446
FD209 SB1186 CASP Certify Fund $3 $3
FD212 San Luis Ranch CFD $1,276 $1,276
FD213 Avila Ranch CFE $355 $355
FD214 Avilia Ranch DPA Fund $282 $282
FD217 Opioid Settlement Fund $400 $400
FD406 Public Safety Equip Replacement Fund $2,162 $2,162
FD601 Water Fund $19,829 $19,829
FD602 Sewer Fund $27,474 $27,474
FD611 Parking Fund $12,011 $12,011
FD621Transit Fund $7,601 $7,601
FD701 General Agency Fund $5,226 $5,226
FD705 Whale Rock Fund $7,078 $7,078
FD711 Hazardous Mat Task Force Fund $688 $688
FD715 Boysen Ranch Conserv Easemt Fund $35 $35
FD726 Asset Forfeiture Pending $97 $97
FD727 SWAT Task Force $6 $6
Total $250,110 $250,110
Page 105 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
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 expenditure by fund/department/division excluding Fund 705, Whale Rock. 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 106 of 618
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City Attorney
Costs to be allocated
Detail page 69
Schedule 7.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,652,744 $1,652,744
Deductions:
GENERAL GOVERNMENT ($101,445)
Total deductions:($101,445)($101,445)
Allocated additions:
10000000 - Building Charge $3,693 $3,693
1011002 - City Council $10,254 $5,032 $15,286
1011001 - City Administration $18,693 $4,755 $23,448
1011010 - Office of DEI $2,470 $1,573 $4,043
1012007 - Finance Non Departmental $1,948 $172 $2,120
1011021 - City Clerk $22,514 $22,514
1012000 - Finance $29,652 $29,652
1011101 - Network Services $38,973 $38,973
1011103 - Information Services $19,904 $19,904
1012006 - Finance Support Services $1,690 $1,690
1013001 - Human Resources $46,255 $46,255
1013003 - Wellness Program $124 $124
1015005 - Facilities Maintenance $13,983 $13,983
8020000 - Insurance ISF Fund $33,584 $33,584
Total allocated additions:$37,058 $218,211 $255,269 $255,269
Total to be allocated $1,588,357 $218,211 $1,806,568
Page 107 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
City Attorney
Schedule of costs to be
allocated by function
Detail page 70
Schedule 7.003
2025
Total General & Admin General City Attorney Direct Departmental Expenses
Wages & Benefits
SALARIES & WAGES $904,993 $904,993
FRINGE BENEFITS $446,393 $446,393
Other Expense and Cost
SERVICES & SUPPLIES $199,913 $117,551 $82,362
GENERAL GOVERNMENT $101,445 $101,445
Departmental Expenditures $1,652,744 $101,445 $1,468,937 $82,362
Cost Adjustments
Deductions ($101,445) ($101,445)
Additions: 1st
Other $37,058 $37,058
Functional Cost $1,588,357 $37,058 $1,468,937 $82,362
Reallocate Admin ($37,058) $35,091 $1,967
Allocable Costs $1,588,357 $1,504,028 $84,329
1st Allocation $1,588,357 $1,504,028 $84,329
Additions: 2nd
Other $218,211 $218,211
Functional Cost $218,211 $218,211
Reallocate Admin ($218,211) $206,626 $11,585
Allocable Costs $218,211 $206,626 $11,585
2nd Allocation $218,211 $206,626 $11,585
Total allocated $1,806,568 $1,710,654 $95,914
Page 108 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
City Attorney
Detail allocation of
General City Attorney
Detail page 71
Schedule 7.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 235,270 0.187 % $2,819 $2,819 $2,819
Cultural Activities 356,625 0.284 % $4,273 $4,273 $602 $4,875
Economic Development 814,416 0.649 % $9,759 $9,759 $1,376 $11,135
Natural Resource Protection 1,246,522 0.993 % $14,937 $14,937 $2,105 $17,042
Community Promotion 351,412 0.280 % $4,211 $4,211 $594 $4,805
City Clerk 778,365 0.620 % $9,327 $9,327 $1,315 $10,642
Network Services 3,664,628 2.920 % $43,914 $43,914 $6,190 $50,104
Human Resources 2,047,242 1.631 % $24,532 $24,532 $3,458 $27,990
Insurance ISF Fund 4,393,969 3.501 % $52,654 $52,654 $7,422 $60,076
Wellness Program 38,744 0.031 % $464 $464 $65 $529
Community Development Admin 971,303 0.774 % $11,639 $11,639 $1,641 $13,280
Commissions & Committees 10,187 0.008 % $122 $122 $17 $139
Planning 1,896,174 1.511 % $22,722 $22,722 $3,203 $25,925
Building and Safety 2,886,803 2.300 % $34,593 $34,593 $4,876 $39,469
Public Works Administration 1,486,040 1.184 % $17,807 $17,807 $2,510 $20,317
Parks Maintenance 4,077,165 3.248 % $48,857 $48,857 $6,886 $55,743
Swim Center Maintenance 665,424 0.530 % $7,974 $7,974 $1,124 $9,098
Urban Forest Services 229,260 0.183 % $2,747 $2,747 $387 $3,134
Facilities Maintenance 1,539,289 1.226 % $18,446 $18,446 $2,600 $21,046
Streets Maintenance 2,435,887 1.941 % $29,190 $29,190 $4,114 $33,304
Stormwater and Flood Control 1,137,402 0.906 % $13,630 $13,630 $1,921 $15,551
Traffic Signals & Lighting 719,851 0.574 % $8,626 $8,626 $1,216 $9,842
Fleet 1,470,536 1.172 % $17,622 $17,622 $2,484 $20,106
City Administration 1,593,051 1.269 % $19,090 $19,090 $19,090
Transportation/Plan Engineering 880,829 0.702 % $10,555 $10,555 $1,488 $12,043
Recreation Administration 978,461 0.780 % $11,725 $11,725 $1,653 $13,378
Recreation Facilities 390,589 0.311 % $4,680 $4,680 $660 $5,340
Youth Services 1,557,030 1.241 % $18,658 $18,658 $2,630 $21,288
Ranger Program 882,011 0.703 % $10,569 $10,569 $1,490 $12,059
Aquatics 706,839 0.563 % $8,470 $8,470 $1,194 $9,664
Police Administration 2,482,077 1.978 % $29,743 $29,743 $4,192 $33,935
Patrol 13,627,569 10.858 % $163,301 $163,301 $23,017 $186,318
Investigations 3,647,834 2.906 % $43,713 $43,713 $6,161 $49,874
Neighborhood Services 304,657 0.243 % $3,651 $3,651 $515 $4,166
Traffic Safety 922,256 0.735 % $11,052 $11,052 $1,558 $12,610
Fire Administration 1,447,660 1.153 % $17,348 $17,348 $2,445 $19,793
Emergency Response 15,169,981 12.086 % $181,784 $181,784 $25,623 $207,407
Hazard Prevention 1,075,918 0.857 % $12,893 $12,893 $1,817 $14,710
Training Services 108,109 0.086 % $1,295 $1,295 $183 $1,478
Fire Station 41,472 0.033 % $497 $497 $70 $567
Emergency Management 99,079 0.079 % $1,187 $1,187 $167 $1,354
FD202 Downtown Bid Fund 185,341 0.148 % $2,221 $2,221 $313 $2,534
Page 109 of 618
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City Attorney
Detail allocation of
General City Attorney
Detail page 72
Schedule 7.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 8,408,198 6.699 % $100,757 $100,757 $14,202 $114,959
FD611 Parking Fund 3,845,798 3.064 % $46,085 $46,085 $6,496 $52,581
FD602 Sewer Fund 9,561,341 7.618 % $114,575 $114,575 $16,149 $130,724
Golf Course 827,151 0.659 % $9,912 $9,912 $1,397 $11,309
FD705 Whale Rock Fund 1,682,420 1.340 % $20,161 $20,161 $2,842 $23,003
Information Services 1,402,583 1.117 % $16,807 $16,807 $2,369 $19,176
FD208 Tourism Bid Fund 2,152,578 1.715 % $25,795 $25,795 $3,636 $29,431
FD621Transit Fund 1,501,262 1.196 % $17,990 $17,990 $2,536 $20,526
FD206 Law Enforcement Grant Fund 156,008 0.124 % $1,869 $1,869 $264 $2,133
Fire Apparatus Service 631,944 0.503 % $7,573 $7,573 $1,067 $8,640
Police Support Services 3,672,725 2.926 % $44,011 $44,011 $6,203 $50,214
Community Services 670,957 0.535 % $8,040 $8,040 $1,133 $9,173
FD711 Hazardous Mat Task Force Fund 98,249 0.078 % $1,177 $1,177 $166 $1,343
CIP Project Engineering 2,819,887 2.247 % $33,791 $33,791 $4,763 $38,554
Community Services Group 554,787 0.442 % $6,648 $6,648 $6,648
Solid Waste Recycling 397,402 0.317 % $4,762 $4,762 $671 $5,433
Finance Support Services 123,019 0.098 % $1,474 $1,474 $208 $1,682
Finance Non Departmental 227,523 0.181 % $2,726 $2,726 $2,726
Office of DEI 567,531 0.452 % $6,801 $6,801 $6,801
Engineering 899,156 0.716 % $10,775 $10,775 $1,519 $12,294
Housing Policy/Homelessness 1,201,192 0.957 % $14,394 $14,394 $2,029 $16,423
Jack House 1,121 0.001 % $13 $13 $2 $15
Recruit Academy 49,045 0.039 % $588 $588 $83 $671
Mobile Crisis Unit 163,942 0.131 % $1,965 $1,965 $277 $2,242
FD212 San Luis Ranch CFD 181,313 0.144 % $2,173 $2,173 $306 $2,479
FD701 General Agency Fund 742,930 0.592 % $8,903 $8,903 $1,255 $10,158
FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.004 % $60 $60 $8 $68
FD406 Public Safety Equip Replacement Fund 307,329 0.245 % $3,683 $3,683 $519 $4,202
FD209 SB1186 CASP Certify Fund 500 $6 $6 $1 $7
FD213 Avila Ranch CFE 50,435 0.040 % $604 $604 $85 $689
Finance 2,686,590 2.141 % $32,194 $32,194 $4,538 $36,732
FD214 Avilia Ranch DPA Fund 40,000 0.032 % $479 $479 $68 $547
Active Transportation 257,727 0.205 % $3,088 $3,088 $435 $3,523
FD217 Opioid Settlement Fund 56,844 0.045 % $681 $681 $96 $777
FD726 Asset Forfeiture Pending 13,640 0.011 % $163 $163 $23 $186
FD727 SWAT Task Force 587 0.002 % $8 $8 ($2) $6
Total 125,512,014 100.000 %$1,504,028 $1,504,028 $206,626 $1,710,654
(A) Alloc basis:Total Operating Expenditures by Department/Division
Source:
Page 110 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
City Attorney
Detail allocation of
Direct Departmental Expenses
Detail page 73
Schedule 7.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Building and Safety 29,603 35.943 % $30,310 $30,310 $4,164 $34,474
Fire Administration 14,675 17.818 % $15,025 $15,025 $2,064 $17,089
Recreation Administration 4,113 4.994 % $4,211 $4,211 $579 $4,790
Community Development Admin 6,830 8.293 % $6,993 $6,993 $961 $7,954
Police Administration 27,141 32.952 % $27,790 $27,790 $3,817 $31,607
Total 82,362 100.000 %$84,329 $84,329 $11,585 $95,914
(A) Alloc basis:Direct ot Department/Fund
Source:
Page 111 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
City Attorney
Departmental Cost
Allocation Summary
Detail page 74
Schedule 7.006
2025
Total General City Attorney Direct Departmental Expenses
City Council $2,819 $2,819
City Administration $19,090 $19,090
Office of DEI $6,801 $6,801
Community Services Group $6,648 $6,648
Finance Non Departmental $2,726 $2,726
City Clerk $10,642 $10,642
Finance $36,732 $36,732
Network Services $50,104 $50,104
Information Services $19,176 $19,176
Finance Support Services $1,682 $1,682
Human Resources $27,990 $27,990
Wellness Program $529 $529
Public Works Administration $20,317 $20,317
Facilities Maintenance $21,046 $21,046
Fleet $20,106 $20,106
CIP Project Engineering $38,554 $38,554
Transportation/Plan Engineering $12,043 $12,043
Active Transportation $3,523 $3,523
Insurance ISF Fund $60,076 $60,076
Cultural Activities $4,875 $4,875
Economic Development $11,135 $11,135
Natural Resource Protection $17,042 $17,042
Community Promotion $4,805 $4,805
Community Development Admin $21,234 $13,280 $7,954
Commissions & Committees $139 $139
Planning $25,925 $25,925
Engineering $12,294 $12,294
Building and Safety $73,943 $39,469 $34,474
Housing Policy/Homelessness $16,423 $16,423
Parks Maintenance $55,743 $55,743
Swim Center Maintenance $9,098 $9,098
Urban Forest Services $3,134 $3,134
Streets Maintenance $33,304 $33,304
Traffic Signals & Lighting $9,842 $9,842
Stormwater and Flood Control $15,551 $15,551
Solid Waste Recycling $5,433 $5,433
Recreation Administration $18,168 $13,378 $4,790
Recreation Facilities $5,340 $5,340
Youth Services $21,288 $21,288
Community Services $9,173 $9,173
Ranger Program $12,059 $12,059
Aquatics $9,664 $9,664
Page 112 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Attorney
Departmental Cost
Allocation Summary
Detail page 75
Schedule 7.006
2025
Total General City Attorney Direct Departmental Expenses
Golf Course $11,309 $11,309
Jack House $15 $15
Police Administration $65,542 $33,935 $31,607
Patrol $186,318 $186,318
Investigations $49,874 $49,874
Police Support Services $50,214 $50,214
Neighborhood Services $4,166 $4,166
Traffic Safety $12,610 $12,610
Fire Administration $36,882 $19,793 $17,089
Emergency Response $207,407 $207,407
Hazard Prevention $14,710 $14,710
Training Services $1,478 $1,478
Recruit Academy $671 $671
Fire Apparatus Service $8,640 $8,640
Fire Station $567 $567
Mobile Crisis Unit $2,242 $2,242
Emergency Management $1,354 $1,354
FD202 Downtown Bid Fund $2,534 $2,534
FD206 Law Enforcement Grant Fund $2,133 $2,133
FD208 Tourism Bid Fund $29,431 $29,431
FD209 SB1186 CASP Certify Fund $7 $7
FD212 San Luis Ranch CFD $2,479 $2,479
FD213 Avila Ranch CFE $689 $689
FD214 Avilia Ranch DPA Fund $547 $547
FD217 Opioid Settlement Fund $777 $777
FD406 Public Safety Equip Replacement Fund $4,202 $4,202
FD601 Water Fund $114,959 $114,959
FD602 Sewer Fund $130,724 $130,724
FD611 Parking Fund $52,581 $52,581
FD621Transit Fund $20,526 $20,526
FD701 General Agency Fund $10,158 $10,158
FD705 Whale Rock Fund $23,003 $23,003
FD711 Hazardous Mat Task Force Fund $1,343 $1,343
FD715 Boysen Ranch Conserv Easemt Fund $68 $68
FD726 Asset Forfeiture Pending $186 $186
FD727 SWAT Task Force $6 $6
Total $1,806,568 $1,710,654 $95,914
Page 113 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
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 114 of 618
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12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Clerk
Costs to be allocated
Detail page 77
Schedule 8.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $778,365 $778,365
Allocated additions:
10000000 - Building Charge $2,948 $2,948
1011001 - City Administration $8,804 $2,239 $11,043
1011010 - Office of DEI $1,588 $1,011 $2,599
1012007 - Finance Non Departmental $1,417 $126 $1,543
1011501 - City Attorney $9,327 $1,315 $10,642
1012000 - Finance $17,300 $17,300
1011101 - Network Services $33,598 $33,598
1011103 - Information Services $5,466 $5,466
1012006 - Finance Support Services $796 $796
1013001 - Human Resources $20,175 $20,175
1013003 - Wellness Program $80 $80
1015005 - Facilities Maintenance $11,162 $11,162
8020000 - Insurance ISF Fund $23,964 $23,964
Total allocated additions:$24,084 $117,232 $141,316 $141,316
Total to be allocated $802,449 $117,232 $919,681
Page 115 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Clerk
Schedule of costs to be
allocated by function
Detail page 78
Schedule 8.003
2025
Total General & Admin City Clerk Services Public Counter/Main City
Phone
General Government
Wages & Benefits
SALARIES & WAGES $371,571 $83,603 $212,539 $24,709 $50,720
FRINGE BENEFITS $187,517 $42,191 $107,260 $12,470 $25,596
Other Expense and Cost
SERVICES & SUPPLIES $132,779 $29,875 $75,950 $8,830 $18,124
OTHER CONTRACT SERVICES $86,498 $86,498
Departmental Expenditures $778,365 $155,669 $395,749 $46,009 $180,938
Additions: 1st
Other $24,084 $24,084
Functional Cost $802,449 $179,753 $395,749 $46,009 $180,938
Reallocate Admin ($179,753) $114,240 $13,281 $52,232
Allocable Costs $802,449 $509,989 $59,290 $233,170
Unallocated ($233,170)($233,170)
1st Allocation $569,279 $509,989 $59,290
Additions: 2nd
Other $117,232 $117,232
Functional Cost $117,232 $117,232
Reallocate Admin ($117,232) $74,506 $8,662 $34,064
Allocable Costs $117,232 $74,506 $8,662 $34,064
Unallocated ($34,064)($34,064)
2nd Allocation $83,168 $74,506 $8,662
Total allocated $652,447 $584,495 $67,952
Page 116 of 618
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12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Clerk
Detail allocation of
City Clerk Services
Detail page 79
Schedule 8.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 9 4.245 % $21,650 $21,650 $4,756 $26,406
Fire Administration 6 2.830 % $14,434 $14,434 $3,170 $17,604
FD601 Water Fund 4 1.887 % $9,622 $9,622 $2,114 $11,736
FD602 Sewer Fund 4 1.887 % $9,622 $9,622 $2,114 $11,736
Recreation Administration 3 1.415 % $7,217 $7,217 $1,585 $8,802
City Administration 62 29.245 % $149,148 $149,148 $149,148
Public Works Administration 24 11.321 % $57,735 $57,735 $12,682 $70,417
City Attorney 9 4.245 % $21,650 $21,650 $21,650
Human Resources 20 9.434 % $48,112 $48,112 $10,568 $58,680
Finance 15 7.075 % $36,084 $36,084 $7,926 $44,010
Community Development Admin 35 16.509 % $84,196 $84,196 $18,494 $102,690
FD611 Parking Fund 3 1.415 % $7,217 $7,217 $1,585 $8,802
FD621Transit Fund 7 3.302 % $16,839 $16,839 $3,699 $20,538
Solid Waste Recycling 11 5.190 % $26,463 $26,463 $5,813 $32,276
Total 212 100.000 %$509,989 $509,989 $74,506 $584,495
(A) Alloc basis:Count of Council Agenda Items by Department/Division
Source:Clerk-Agenda item Tracking by Operating program
Page 117 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 80
Schedule 8.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.417 % $247 $247 $38 $285
Facilities Maintenance 500 1.041 % $617 $617 $95 $712
Streets Maintenance 1,400 2.916 % $1,729 $1,729 $266 $1,995
Stormwater and Flood Control 633 1.318 % $782 $782 $120 $902
Traffic Signals & Lighting 200 0.417 % $247 $247 $38 $285
Transportation/Plan Engineering 500 1.041 % $617 $617 $95 $712
Recreation Administration 400 0.833 % $494 $494 $76 $570
Recreation Facilities 100 0.208 % $123 $123 $19 $142
Youth Services 800 1.666 % $988 $988 $152 $1,140
Community Services 400 0.833 % $494 $494 $76 $570
Ranger Program 700 1.458 % $864 $864 $133 $997
Aquatics 100 0.208 % $123 $123 $19 $142
Golf Course 400 0.833 % $494 $494 $76 $570
Police Administration 700 1.458 % $864 $864 $133 $997
Patrol 5,100 10.623 % $6,298 $6,298 $967 $7,265
Investigations 1,300 2.708 % $1,605 $1,605 $247 $1,852
Police Support Services 2,000 4.166 % $2,470 $2,470 $379 $2,849
Neighborhood Services 100 0.208 % $123 $123 $19 $142
Traffic Safety 300 0.625 % $370 $370 $57 $427
Fire Administration 400 0.833 % $494 $494 $76 $570
Emergency Response 4,700 9.789 % $5,804 $5,804 $892 $6,696
Hazard Prevention 700 1.458 % $864 $864 $133 $997
FD601 Water Fund 3,567 7.430 % $4,405 $4,405 $677 $5,082
FD621Transit Fund 245 0.510 % $303 $303 $46 $349
City Administration 700 1.458 % $864 $864 $864
Economic Development 150 0.312 % $185 $185 $28 $213
Natural Resource Protection 400 0.833 % $494 $494 $76 $570
Community Promotion 20 0.042 % $25 $25 $4 $29
City Attorney 700 1.458 % $864 $864 $864
Finance 1,600 3.333 % $1,976 $1,976 $304 $2,280
Network Services 855 1.781 % $1,056 $1,056 $162 $1,218
Information Services 867 1.806 % $1,071 $1,071 $164 $1,235
Human Resources 1,000 2.083 % $1,235 $1,235 $190 $1,425
Community Development Admin 500 1.041 % $617 $617 $95 $712
Building and Safety 1,700 3.541 % $2,099 $2,099 $322 $2,421
Public Works Administration 800 1.666 % $988 $988 $152 $1,140
Parks Maintenance 1,500 3.124 % $1,852 $1,852 $285 $2,137
Swim Center Maintenance 100 0.208 % $123 $123 $19 $142
Fire Apparatus Service 200 0.417 % $247 $247 $38 $285
Fleet 450 0.937 % $556 $556 $85 $641
FD611 Parking Fund 1,552 3.233 % $1,917 $1,917 $294 $2,211
CIP Project Engineering 1,800 3.749 % $2,223 $2,223 $341 $2,564
Page 118 of 618
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12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 81
Schedule 8.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Planning 1,000 2.083 % $1,235 $1,235 $190 $1,425
City Council 500 1.041 % $617 $617 $617
Housing Policy/Homelessness 500 1.041 % $617 $617 $95 $712
Solid Waste Recycling 200 0.417 % $247 $247 $38 $285
Office of DEI 200 0.417 % $247 $247 $247
Engineering 600 1.250 % $741 $741 $114 $855
FD705 Whale Rock Fund 420 0.875 % $519 $519 $80 $599
FD602 Sewer Fund 3,632 7.565 % $4,485 $4,485 $689 $5,174
Emergency Management 100 0.208 % $123 $123 $19 $142
FD208 Tourism Bid Fund 130 0.271 % $161 $161 $25 $186
Community Services Group 250 0.521 % $309 $309 $309
Commissions & Committees 15 0.031 % $19 $19 $3 $22
Active Transportation 125 0.261 % $159 $159 $21 $180
Total 48,011 100.000 %$59,290 $59,290 $8,662 $67,952
(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 119 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Clerk
Departmental Cost
Allocation Summary
Detail page 82
Schedule 8.006
2025
Total City Clerk Services Public Counter/Main City Phone
City Council $617 $617
City Administration $150,012 $149,148 $864
Office of DEI $247 $247
Community Services Group $309 $309
City Attorney $22,514 $21,650 $864
Finance $46,290 $44,010 $2,280
Network Services $1,218 $1,218
Information Services $1,235 $1,235
Human Resources $60,105 $58,680 $1,425
Public Works Administration $71,557 $70,417 $1,140
Facilities Maintenance $712 $712
Fleet $641 $641
CIP Project Engineering $2,564 $2,564
Transportation/Plan Engineering $712 $712
Active Transportation $180 $180
Economic Development $213 $213
Natural Resource Protection $570 $570
Community Promotion $29 $29
Community Development Admin $103,402 $102,690 $712
Commissions & Committees $22 $22
Planning $1,425 $1,425
Engineering $855 $855
Building and Safety $2,421 $2,421
Housing Policy/Homelessness $712 $712
Parks Maintenance $2,137 $2,137
Swim Center Maintenance $142 $142
Urban Forest Services $285 $285
Streets Maintenance $1,995 $1,995
Traffic Signals & Lighting $285 $285
Stormwater and Flood Control $902 $902
Solid Waste Recycling $32,561 $32,276 $285
Recreation Administration $9,372 $8,802 $570
Recreation Facilities $142 $142
Youth Services $1,140 $1,140
Community Services $570 $570
Ranger Program $997 $997
Aquatics $142 $142
Golf Course $570 $570
Police Administration $27,403 $26,406 $997
Patrol $7,265 $7,265
Investigations $1,852 $1,852
Police Support Services $2,849 $2,849
Page 120 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Clerk
Departmental Cost
Allocation Summary
Detail page 83
Schedule 8.006
2025
Total City Clerk Services Public Counter/Main City Phone
Neighborhood Services $142 $142
Traffic Safety $427 $427
Fire Administration $18,174 $17,604 $570
Emergency Response $6,696 $6,696
Hazard Prevention $997 $997
Fire Apparatus Service $285 $285
Emergency Management $142 $142
FD208 Tourism Bid Fund $186 $186
FD601 Water Fund $16,818 $11,736 $5,082
FD602 Sewer Fund $16,910 $11,736 $5,174
FD611 Parking Fund $11,013 $8,802 $2,211
FD621Transit Fund $20,887 $20,538 $349
FD705 Whale Rock Fund $599 $599
Total $652,447 $584,495 $67,952
Page 121 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
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 122 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
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 123 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Finance
Costs to be allocated
Detail page 85
Schedule 9.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,686,591 $2,686,591
Allocated additions:
10000000 - Building Charge $11,509 $11,509
1011002 - City Council $17,090 $8,387 $25,477
1011001 - City Administration $30,387 $7,729 $38,116
1011010 - Office of DEI $5,647 $3,595 $9,242
1012007 - Finance Non Departmental $3,735 $331 $4,066
1011501 - City Attorney $32,194 $4,538 $36,732
1011021 - City Clerk $38,060 $8,230 $46,290
1012000 - Finance $5,887 $5,887
1011101 - Network Services $63,757 $63,757
1011103 - Information Services $19,436 $19,436
1012006 - Finance Support Services $2,747 $2,747
1013001 - Human Resources $71,732 $71,732
1013003 - Wellness Program $283 $283
1015005 - Facilities Maintenance $43,575 $43,575
8020000 - Insurance ISF Fund $66,446 $66,446
Total allocated additions:$138,622 $306,673 $445,295 $445,295
Total to be allocated $2,825,213 $306,673 $3,131,886
Page 124 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Finance
Schedule of costs to be
allocated by function
Detail page 86
Schedule 9.003
2025
Total General &
Admin
Bus Lic, Trans
Occ Tax &
Tourism
Accounts
Payable
Payroll Purchasing General
Finance
Cashier Budget Cannabis
Wages & Benefits
SALARIES & WAGES $1,446,474 $277,434 $90,549 $98,650 $236,498 $154,628 $358,147 $75,795 $138,428 $16,345
FRINGE BENEFITS $662,281 $127,025 $41,459 $45,168 $108,283 $70,798 $163,981 $34,704 $63,380 $7,483
Other Expense and Cost
SERVICES AND SUPPLIES $572,975 $109,897 $35,868 $39,077 $93,681 $61,251 $141,869 $30,024 $54,834 $6,474
PRINT MAIL SERVICES $4,861 $4,861
Departmental Expenditures $2,686,591 $514,356 $172,737 $182,895 $438,462 $286,677 $663,997 $140,523 $256,642 $30,302
Additions: 1st
Other $138,622 $1,594 $8,234 $36,693 $9,537 $55,587 $5,961 $21,016
Functional Cost $2,825,213 $514,356 $174,331 $191,129 $475,155 $296,214 $719,584 $146,484 $277,658 $30,302
Reallocate Admin ($514,356) $40,902 $43,307 $103,822 $67,881 $157,226 $33,274 $60,769 $7,175
Allocable Costs $2,825,213 $215,233 $234,436 $578,977 $364,095 $876,810 $179,758 $338,427 $37,477
Unallocated ($252,710) ($215,233)($37,477)
1st Allocation $2,572,503 $234,436 $578,977 $364,095 $876,810 $179,758 $338,427
Additions: 2nd
Finance $5,887 $83 $585 $428 $496 $2,891 $310 $1,094
Other $300,786 $3,459 $17,867 $79,618 $20,694 $120,615 $12,934 $45,599
Functional Cost $306,673 $3,542 $18,452 $80,046 $21,190 $123,506 $13,244 $46,693
Allocable Costs $306,673 $3,542 $18,452 $80,046 $21,190 $123,506 $13,244 $46,693
Unallocated ($3,542) ($3,542)
2nd Allocation $303,131 $18,452 $80,046 $21,190 $123,506 $13,244 $46,693
Total allocated $2,875,634 $252,888 $659,023 $385,285 $1,000,316 $193,002 $385,120
Page 125 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Finance
Detail allocation of
Accounts Payable
Detail page 87
Schedule 9.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 2,461 9.532 % $22,347 $22,347 $1,835 $24,182
FD611 Parking Fund 1,419 5.496 % $12,885 $12,885 $1,058 $13,943
FD602 Sewer Fund 2,962 11.473 % $26,896 $26,896 $2,209 $29,105
FD621Transit Fund 340 1.317 % $3,087 $3,087 $254 $3,341
FD705 Whale Rock Fund 301 1.166 % $2,733 $2,733 $224 $2,957
FD711 Hazardous Mat Task Force Fund 74 0.287 % $672 $672 $55 $727
City Council 125 0.484 % $1,135 $1,135 $1,135
Economic Development 218 0.844 % $1,980 $1,980 $163 $2,143
Natural Resource Protection 238 0.922 % $2,161 $2,161 $178 $2,339
Community Promotion 114 0.442 % $1,035 $1,035 $85 $1,120
Finance Support Services 102 0.395 % $926 $926 $76 $1,002
Human Resources 688 2.665 % $6,247 $6,247 $513 $6,760
Insurance ISF Fund 24 0.093 % $218 $218 $18 $236
Wellness Program 8 0.031 % $73 $73 $6 $79
Community Development Admin 263 1.019 % $2,388 $2,388 $196 $2,584
Commissions & Committees 10 0.039 % $91 $91 $7 $98
Planning 124 0.480 % $1,126 $1,126 $92 $1,218
Building and Safety 255 0.988 % $2,315 $2,315 $190 $2,505
Public Works Administration 260 1.007 % $2,361 $2,361 $194 $2,555
Parks Maintenance 1,033 4.001 % $9,380 $9,380 $770 $10,150
Swim Center Maintenance 296 1.146 % $2,688 $2,688 $221 $2,909
Urban Forest Services 109 0.422 % $990 $990 $81 $1,071
Facilities Maintenance 1,196 4.632 % $10,860 $10,860 $892 $11,752
Streets Maintenance 654 2.533 % $5,939 $5,939 $488 $6,427
Traffic Signals & Lighting 174 0.674 % $1,580 $1,580 $130 $1,710
Fleet 999 3.869 % $9,071 $9,071 $745 $9,816
City Administration 352 1.363 % $3,196 $3,196 $3,196
Transportation/Plan Engineering 60 0.232 % $545 $545 $45 $590
Recreation Administration 334 1.294 % $3,033 $3,033 $249 $3,282
Recreation Facilities 116 0.449 % $1,053 $1,053 $87 $1,140
Youth Services 352 1.363 % $3,196 $3,196 $263 $3,459
Community Services 362 1.402 % $3,287 $3,287 $270 $3,557
Ranger Program 412 1.596 % $3,741 $3,741 $307 $4,048
Aquatics 126 0.488 % $1,144 $1,144 $94 $1,238
Police Administration 1,189 4.605 % $10,797 $10,797 $887 $11,684
Patrol 195 0.755 % $1,771 $1,771 $145 $1,916
Investigations 90 0.349 % $817 $817 $67 $884
Police Support Services 110 0.426 % $999 $999 $82 $1,081
Neighborhood Services 38 0.147 % $345 $345 $28 $373
Traffic Safety 50 0.194 % $454 $454 $37 $491
Emergency Response 360 1.394 % $3,269 $3,269 $268 $3,537
Hazard Prevention 144 0.558 % $1,308 $1,308 $107 $1,415
Page 126 of 618
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Finance
Detail allocation of
Accounts Payable
Detail page 88
Schedule 9.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Training Services 280 1.085 % $2,542 $2,542 $209 $2,751
Fire Station 246 0.953 % $2,234 $2,234 $183 $2,417
Emergency Management 63 0.244 % $572 $572 $47 $619
City Attorney 198 0.767 % $1,798 $1,798 $1,798
City Clerk 210 0.813 % $1,907 $1,907 $1,907
Network Services 773 2.994 % $7,019 $7,019 $577 $7,596
Information Services 114 0.442 % $1,035 $1,035 $85 $1,120
Golf Course 304 1.177 % $2,760 $2,760 $227 $2,987
Fire Administration 390 1.511 % $3,541 $3,541 $291 $3,832
Fire Apparatus Service 554 2.146 % $5,031 $5,031 $413 $5,444
FD208 Tourism Bid Fund 280 1.085 % $2,542 $2,542 $209 $2,751
FD202 Downtown Bid Fund 16 0.062 % $145 $145 $12 $157
CIP Project Engineering 137 0.531 % $1,244 $1,244 $102 $1,346
Cultural Activities 2 0.008 % $18 $18 $1 $19
FD201 Local Sales Tax Fund 3 0.012 % $27 $27 $2 $29
FD401 Capital Outlay Engineering 1,072 4.152 % $9,734 $9,734 $800 $10,534
FD404 Major Facility Replacement Fund 106 0.411 % $963 $963 $79 $1,042
Solid Waste Recycling 71 0.275 % $645 $645 $53 $698
Community Services Group 53 0.205 % $481 $481 $481
Finance Non Departmental 6 0.023 % $54 $54 $54
FD206 Law Enforcement Grant Fund 8 0.031 % $73 $73 $6 $79
FD402 Fleet Replace 119 0.461 % $1,081 $1,081 $89 $1,170
Office of DEI 133 0.515 % $1,208 $1,208 $1,208
Engineering 22 0.085 % $200 $200 $16 $216
Housing Policy/Homelessness 92 0.356 % $835 $835 $69 $904
Stormwater and Flood Control 188 0.728 % $1,707 $1,707 $140 $1,847
FD403 Info Tech Replacement Fund 114 0.442 % $1,035 $1,035 $85 $1,120
FD507 Transportation Impact Fee Fund 58 0.225 % $527 $527 $43 $570
Jack House 10 0.039 % $91 $91 $7 $98
Mobile Crisis Unit 115 0.445 % $1,044 $1,044 $86 $1,130
FD212 San Luis Ranch CFD 6 0.023 % $54 $54 $4 $58
FD701 General Agency Fund 106 0.411 % $963 $963 $79 $1,042
FD715 Boysen Ranch Conserv Easemt Fund 6 0.023 % $54 $54 $4 $58
All Other 1,126 4.361 % $10,224 $10,224 $840 $11,064
Recruit Academy 4 0.015 % $36 $36 $3 $39
FD209 SB1186 CASP Certify Fund 17 0.066 % $154 $154 $13 $167
FD406 Public Safety Equip Replacement Fund 30 0.116 % $272 $272 $22 $294
FD504 LOVR Impact Fee Fund 1 0.004 % $9 $9 $1 $10
FD213 Avila Ranch CFE 37 0.143 % $336 $336 $28 $364
FD214 Avilia Ranch DPA Fund 5 0.019 % $45 $45 $4 $49
FD215 Affordable Housing BEGIN Loan Fund 2 0.008 % $18 $18 $1 $19
FD505 Affordable Housing Fund 2 0.008 % $18 $18 $1 $19
Page 127 of 618
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Finance
Detail allocation of
Accounts Payable
Detail page 89
Schedule 9.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Development Services 2 0.008 % $21 $21 $5 $26
Total 25,818 100.000 %$234,436 $234,436 $18,452 $252,888
(A) Alloc basis:Accounts Payable Transaction Count by Department/Fund
Source:AP Checks worksheet
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Finance
Detail allocation of
Payroll
Detail page 90
Schedule 9.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.427 % $2,471 $2,471 $363 $2,834
Facilities Maintenance 500 1.067 % $6,178 $6,178 $908 $7,086
Streets Maintenance 1,400 2.988 % $17,297 $17,297 $2,543 $19,840
Stormwater and Flood Control 633 1.351 % $7,821 $7,821 $1,150 $8,971
Traffic Signals & Lighting 200 0.427 % $2,471 $2,471 $363 $2,834
Transportation/Plan Engineering 500 1.067 % $6,178 $6,178 $908 $7,086
Recreation Administration 400 0.854 % $4,942 $4,942 $727 $5,669
Recreation Facilities 100 0.213 % $1,236 $1,236 $182 $1,418
Youth Services 800 1.707 % $9,884 $9,884 $1,453 $11,337
Community Services 400 0.854 % $4,942 $4,942 $727 $5,669
Ranger Program 700 1.494 % $8,649 $8,649 $1,272 $9,921
Aquatics 100 0.213 % $1,236 $1,236 $182 $1,418
Golf Course 400 0.854 % $4,942 $4,942 $727 $5,669
Police Administration 700 1.494 % $8,649 $8,649 $1,272 $9,921
Patrol 5,100 10.883 % $63,012 $63,012 $9,265 $72,277
Investigations 1,300 2.774 % $16,062 $16,062 $2,362 $18,424
Police Support Services 2,000 4.268 % $24,710 $24,710 $3,633 $28,343
Neighborhood Services 100 0.213 % $1,236 $1,236 $182 $1,418
Traffic Safety 300 0.640 % $3,707 $3,707 $545 $4,252
Fire Administration 400 0.854 % $4,942 $4,942 $727 $5,669
Emergency Response 4,700 10.030 % $58,069 $58,069 $8,539 $66,608
Hazard Prevention 700 1.494 % $8,649 $8,649 $1,272 $9,921
FD601 Water Fund 3,567 7.612 % $44,071 $44,071 $6,480 $50,551
FD621Transit Fund 245 0.523 % $3,027 $3,027 $445 $3,472
City Administration 700 1.494 % $8,649 $8,649 $8,649
Economic Development 150 0.320 % $1,853 $1,853 $273 $2,126
Natural Resource Protection 400 0.854 % $4,942 $4,942 $727 $5,669
Community Promotion 20 0.043 % $247 $247 $36 $283
City Attorney 700 1.494 % $8,649 $8,649 $8,649
City Clerk 450 0.960 % $5,560 $5,560 $5,560
Network Services 855 1.825 % $10,564 $10,564 $1,553 $12,117
Information Services 867 1.850 % $10,712 $10,712 $1,575 $12,287
Human Resources 1,000 2.134 % $12,355 $12,355 $1,817 $14,172
Community Development Admin 500 1.067 % $6,178 $6,178 $908 $7,086
Building and Safety 1,700 3.628 % $21,004 $21,004 $3,088 $24,092
Public Works Administration 800 1.707 % $9,884 $9,884 $1,453 $11,337
Parks Maintenance 1,500 3.201 % $18,533 $18,533 $2,725 $21,258
Swim Center Maintenance 100 0.213 % $1,236 $1,236 $182 $1,418
Fire Apparatus Service 200 0.427 % $2,471 $2,471 $363 $2,834
Fleet 450 0.960 % $5,560 $5,560 $818 $6,378
FD611 Parking Fund 1,552 3.312 % $19,175 $19,175 $2,820 $21,995
CIP Project Engineering 1,800 3.841 % $22,239 $22,239 $3,270 $25,509
Page 129 of 618
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Finance
Detail allocation of
Payroll
Detail page 91
Schedule 9.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Planning 1,000 2.134 % $12,355 $12,355 $1,817 $14,172
City Council 500 1.067 % $6,178 $6,178 $6,178
Housing Policy/Homelessness 500 1.067 % $6,178 $6,178 $908 $7,086
Solid Waste Recycling 200 0.427 % $2,471 $2,471 $363 $2,834
Office of DEI 200 0.427 % $2,471 $2,471 $2,471
Engineering 600 1.280 % $7,413 $7,413 $1,090 $8,503
FD705 Whale Rock Fund 420 0.896 % $5,189 $5,189 $763 $5,952
FD602 Sewer Fund 3,632 7.751 % $44,874 $44,874 $6,598 $51,472
Emergency Management 100 0.213 % $1,236 $1,236 $182 $1,418
FD208 Tourism Bid Fund 130 0.277 % $1,606 $1,606 $236 $1,842
Community Services Group 250 0.533 % $3,089 $3,089 $3,089
Commissions & Committees 15 0.032 % $185 $185 $27 $212
Active Transportation 125 0.265 % $1,540 $1,540 $227 $1,767
Total 46,861 100.000 %$578,977 $578,977 $80,046 $659,023
(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 92
Schedule 9.006
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 28,791 0.081 % $293 $293 $293
Economic Development 593,886 1.662 % $6,050 $6,050 $372 $6,422
Natural Resource Protection 382,299 1.070 % $3,895 $3,895 $239 $4,134
Community Promotion 320,366 0.896 % $3,264 $3,264 $200 $3,464
City Attorney 301,359 0.843 % $3,070 $3,070 $3,070
City Clerk 219,278 0.614 % $2,234 $2,234 $2,234
Finance 577,836 1.617 % $5,887 $5,887 $5,887
Network Services 2,117,135 5.924 % $21,568 $21,568 $1,325 $22,893
Information Services 69,980 0.196 % $713 $713 $44 $757
Human Resources 554,351 1.551 % $5,647 $5,647 $347 $5,994
Community Development Admin 185,521 0.519 % $1,890 $1,890 $116 $2,006
Commissions & Committees 3,462 0.010 % $35 $35 $2 $37
Planning 270,913 0.758 % $2,760 $2,760 $170 $2,930
Public Works Administration 41,404 0.116 % $422 $422 $26 $448
Parks Maintenance 2,256,847 6.315 % $22,992 $22,992 $1,412 $24,404
Swim Center Maintenance 517,315 1.447 % $5,270 $5,270 $324 $5,594
Urban Forest Services 25,550 0.071 % $260 $260 $16 $276
Facilities Maintenance 854,010 2.390 % $8,700 $8,700 $534 $9,234
Streets Maintenance 906,577 2.537 % $9,236 $9,236 $567 $9,803
Traffic Signals & Lighting 442,333 1.238 % $4,506 $4,506 $277 $4,783
Fleet 921,795 2.579 % $9,391 $9,391 $577 $9,968
City Administration 175,317 0.491 % $1,786 $1,786 $1,786
Transportation/Plan Engineering 102,270 0.286 % $1,042 $1,042 $64 $1,106
Recreation Administration 87,487 0.245 % $891 $891 $55 $946
Recreation Facilities 73,143 0.205 % $745 $745 $46 $791
Youth Services 181,882 0.509 % $1,853 $1,853 $114 $1,967
Community Services 138,900 0.389 % $1,415 $1,415 $87 $1,502
Aquatics 63,721 0.178 % $649 $649 $40 $689
Golf Course 316,904 0.887 % $3,228 $3,228 $198 $3,426
Police Administration 1,064,233 2.978 % $10,842 $10,842 $666 $11,508
Patrol 148,219 0.415 % $1,510 $1,510 $93 $1,603
Investigations 63,986 0.179 % $652 $652 $40 $692
Police Support Services 240,380 0.673 % $2,449 $2,449 $150 $2,599
Neighborhood Services 41,836 0.117 % $426 $426 $26 $452
Traffic Safety 24,942 0.070 % $254 $254 $16 $270
Fire Administration 254,132 0.711 % $2,589 $2,589 $159 $2,748
Emergency Response 314,666 0.880 % $3,206 $3,206 $197 $3,403
Fire Apparatus Service 275,286 0.770 % $2,804 $2,804 $172 $2,976
Hazard Prevention 94,100 0.263 % $959 $959 $59 $1,018
Training Services 108,109 0.302 % $1,101 $1,101 $68 $1,169
Emergency Management 12,734 0.036 % $130 $130 $8 $138
FD208 Tourism Bid Fund 1,911,188 5.348 % $19,470 $19,470 $1,196 $20,666
Page 131 of 618
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Finance
Detail allocation of
Purchasing
Detail page 93
Schedule 9.006
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,707,291 4.777 % $17,393 $17,393 $1,068 $18,461
FD602 Sewer Fund 3,905,154 10.927 % $39,784 $39,784 $2,443 $42,227
FD621Transit Fund 1,080,443 3.023 % $11,007 $11,007 $676 $11,683
FD705 Whale Rock Fund 1,006,018 2.815 % $10,249 $10,249 $629 $10,878
FD711 Hazardous Mat Task Force Fund 97,866 0.274 % $997 $997 $61 $1,058
Finance Non Departmental 136,941 0.383 % $1,395 $1,395 $1,395
CIP Project Engineering 121,391 0.340 % $1,237 $1,237 $76 $1,313
Solid Waste Recycling 67,815 0.190 % $691 $691 $42 $733
Community Services Group 43,998 0.123 % $448 $448 $448
Building and Safety 557,629 1.560 % $5,681 $5,681 $349 $6,030
Stormwater and Flood Control 295,246 0.826 % $3,008 $3,008 $185 $3,193
FD206 Law Enforcement Grant Fund 38,324 0.107 % $390 $390 $24 $414
FD601 Water Fund 2,818,546 7.886 % $28,714 $28,714 $1,763 $30,477
Insurance ISF Fund 3,299,193 9.231 % $33,610 $33,610 $2,064 $35,674
Office of DEI 388,522 1.087 % $3,958 $3,958 $3,958
Engineering 28,321 0.079 % $289 $289 $18 $307
Housing Policy/Homelessness 505,357 1.414 % $5,148 $5,148 $316 $5,464
Mobile Crisis Unit 94,791 0.265 % $966 $966 $59 $1,025
Cultural Activities 356,625 0.998 % $3,633 $3,633 $223 $3,856
Finance Support Services 123,019 0.344 % $1,253 $1,253 $77 $1,330
Wellness Program 38,744 0.108 % $395 $395 $24 $419
Jack House 1,121 0.003 % $11 $11 $1 $12
Recruit Academy 49,045 0.137 % $500 $500 $31 $531
Fire Station 41,472 0.116 % $422 $422 $26 $448
FD202 Downtown Bid Fund 185,341 0.519 % $1,888 $1,888 $116 $2,004
FD212 San Luis Ranch CFD 181,313 0.507 % $1,847 $1,847 $113 $1,960
FD406 Public Safety Equip Replacement Fund 307,329 0.860 % $3,131 $3,131 $192 $3,323
FD701 General Agency Fund 742,930 2.079 % $7,569 $7,569 $465 $8,034
FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.014 % $51 $51 $3 $54
Ranger Program 51,693 0.145 % $527 $527 $32 $559
FD209 SB1186 CASP Certify Fund 500 0.001 % $5 $5 $5
FD213 Avila Ranch CFE 50,435 0.141 % $514 $514 $32 $546
FD214 Avilia Ranch DPA Fund 40,000 0.112 % $407 $407 $25 $432
Active Transportation 16,484 0.046 % $168 $168 $10 $178
FD217 Opioid Settlement Fund 56,844 0.159 % $579 $579 $36 $615
FD726 Asset Forfeiture Pending 13,640 0.038 % $139 $139 $9 $148
FD727 SWAT Task Force 587 $7 $7 $7
Total 35,739,434 100.000 %$364,095 $364,095 $21,190 $385,285
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
Source:
Page 132 of 618
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Finance
Detail allocation of
General Finance
Detail page 94
Schedule 9.007
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 235,270 0.189 % $1,657 $1,657 $1,657
Cultural Activities 356,625 0.286 % $2,512 $2,512 $371 $2,883
Economic Development 814,416 0.654 % $5,737 $5,737 $846 $6,583
Natural Resource Protection 1,246,522 1.001 % $8,780 $8,780 $1,295 $10,075
Community Promotion 351,412 0.282 % $2,475 $2,475 $365 $2,840
City Attorney 1,652,744 1.328 % $11,642 $11,642 $11,642
City Clerk 778,365 0.625 % $5,483 $5,483 $5,483
Network Services 3,664,628 2.944 % $25,813 $25,813 $3,808 $29,621
Human Resources 2,047,242 1.645 % $14,421 $14,421 $2,127 $16,548
Insurance ISF Fund 4,393,969 3.530 % $30,951 $30,951 $4,565 $35,516
Wellness Program 38,744 0.031 % $273 $273 $40 $313
Community Development Admin 971,303 0.780 % $6,842 $6,842 $1,009 $7,851
Commissions & Committees 10,187 0.008 % $72 $72 $11 $83
Planning 1,896,174 1.523 % $13,356 $13,356 $1,970 $15,326
Building and Safety 2,886,803 2.319 % $20,334 $20,334 $2,999 $23,333
Public Works Administration 1,486,040 1.194 % $10,467 $10,467 $1,544 $12,011
Parks Maintenance 4,077,165 3.275 % $28,719 $28,719 $4,236 $32,955
Swim Center Maintenance 665,424 0.535 % $4,687 $4,687 $691 $5,378
Urban Forest Services 229,260 0.184 % $1,615 $1,615 $238 $1,853
Facilities Maintenance 1,539,289 1.237 % $10,843 $10,843 $1,599 $12,442
Streets Maintenance 2,435,887 1.957 % $17,158 $17,158 $2,531 $19,689
Stormwater and Flood Control 1,137,402 0.914 % $8,012 $8,012 $1,182 $9,194
Traffic Signals & Lighting 719,851 0.578 % $5,071 $5,071 $748 $5,819
Fleet 1,470,536 1.181 % $10,358 $10,358 $1,528 $11,886
City Administration 1,593,051 1.280 % $11,221 $11,221 $11,221
Transportation/Plan Engineering 880,829 0.708 % $6,204 $6,204 $915 $7,119
Recreation Administration 978,461 0.786 % $6,892 $6,892 $1,017 $7,909
Recreation Facilities 390,589 0.314 % $2,751 $2,751 $406 $3,157
Youth Services 1,557,030 1.251 % $10,968 $10,968 $1,618 $12,586
Ranger Program 882,011 0.709 % $6,213 $6,213 $916 $7,129
Aquatics 706,839 0.568 % $4,979 $4,979 $734 $5,713
Police Administration 2,482,077 1.994 % $17,483 $17,483 $2,579 $20,062
Patrol 13,627,569 10.948 % $95,991 $95,991 $14,159 $110,150
Investigations 3,647,834 2.931 % $25,695 $25,695 $3,790 $29,485
Neighborhood Services 304,657 0.245 % $2,146 $2,146 $317 $2,463
Traffic Safety 922,256 0.741 % $6,496 $6,496 $958 $7,454
Fire Administration 1,447,660 1.163 % $10,197 $10,197 $1,504 $11,701
Emergency Response 15,169,981 12.187 % $106,856 $106,856 $15,762 $122,618
Hazard Prevention 1,075,918 0.864 % $7,579 $7,579 $1,118 $8,697
Training Services 108,109 0.087 % $762 $762 $112 $874
Fire Station 41,472 0.033 % $292 $292 $43 $335
Emergency Management 99,079 0.080 % $698 $698 $103 $801
Page 133 of 618
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Finance
Detail allocation of
General Finance
Detail page 95
Schedule 9.007
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD202 Downtown Bid Fund 185,341 0.149 % $1,306 $1,306 $193 $1,499
FD601 Water Fund 8,408,198 6.755 % $59,226 $59,226 $8,736 $67,962
FD611 Parking Fund 3,845,798 3.090 % $27,089 $27,089 $3,996 $31,085
FD602 Sewer Fund 9,561,341 7.681 % $67,349 $67,349 $9,934 $77,283
Golf Course 827,151 0.664 % $5,826 $5,826 $859 $6,685
FD705 Whale Rock Fund 1,682,420 1.352 % $11,851 $11,851 $1,748 $13,599
Information Services 1,402,583 1.127 % $9,880 $9,880 $1,457 $11,337
FD208 Tourism Bid Fund 2,152,578 1.729 % $15,163 $15,163 $2,237 $17,400
FD621Transit Fund 1,501,262 1.206 % $10,575 $10,575 $1,560 $12,135
FD206 Law Enforcement Grant Fund 156,008 0.125 % $1,099 $1,099 $162 $1,261
Fire Apparatus Service 631,944 0.508 % $4,451 $4,451 $657 $5,108
Police Support Services 3,672,725 2.950 % $25,870 $25,870 $3,816 $29,686
Community Services 670,957 0.539 % $4,726 $4,726 $697 $5,423
FD711 Hazardous Mat Task Force Fund 98,249 0.079 % $692 $692 $102 $794
CIP Project Engineering 2,819,887 2.265 % $19,863 $19,863 $2,930 $22,793
Community Services Group 554,787 0.446 % $3,908 $3,908 $3,908
Solid Waste Recycling 397,402 0.319 % $2,799 $2,799 $413 $3,212
Finance Support Services 123,019 0.099 % $867 $867 $128 $995
Finance Non Departmental 227,523 0.183 % $1,603 $1,603 $1,603
Office of DEI 567,531 0.456 % $3,998 $3,998 $3,998
Engineering 899,156 0.722 % $6,334 $6,334 $934 $7,268
Housing Policy/Homelessness 1,201,192 0.965 % $8,461 $8,461 $1,248 $9,709
Jack House 1,121 0.001 % $8 $8 $1 $9
Recruit Academy 49,045 0.039 % $345 $345 $51 $396
Mobile Crisis Unit 163,942 0.132 % $1,155 $1,155 $170 $1,325
FD212 San Luis Ranch CFD 181,313 0.146 % $1,277 $1,277 $188 $1,465
FD701 General Agency Fund 742,930 0.597 % $5,233 $5,233 $772 $6,005
FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.004 % $35 $35 $5 $40
FD406 Public Safety Equip Replacement Fund 307,329 0.247 % $2,165 $2,165 $319 $2,484
FD209 SB1186 CASP Certify Fund 500 $4 $4 $1 $5
FD213 Avila Ranch CFE 50,435 0.041 % $355 $355 $52 $407
FD214 Avilia Ranch DPA Fund 40,000 0.032 % $282 $282 $42 $324
Active Transportation 257,727 0.207 % $1,815 $1,815 $268 $2,083
FD217 Opioid Settlement Fund 56,844 0.046 % $400 $400 $59 $459
FD726 Asset Forfeiture Pending 13,640 0.011 % $96 $96 $14 $110
FD727 SWAT Task Force 587 -0.001% $3 $3 $3 $6
Total 124,478,168 100.000 %$876,810 $876,810 $123,506 $1,000,316
(A) Alloc basis:Total Operating Expenditures by Department/Division
Source:
Page 134 of 618
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Finance
Detail allocation of
Cashier
Detail page 96
Schedule 9.008
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 727 7.270 % $13,068 $13,068 $963 $14,031
FD621Transit Fund 106 1.060 % $1,905 $1,905 $140 $2,045
FD601 Water Fund 1,406 14.060 % $25,274 $25,274 $1,862 $27,136
FD602 Sewer Fund 1,406 14.060 % $25,274 $25,274 $1,862 $27,136
All Other 6,355 63.550 % $114,237 $114,237 $8,417 $122,654
Total 10,000 100.000 %$179,758 $179,758 $13,244 $193,002
(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 135 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance
Detail allocation of
Budget
Detail page 97
Schedule 9.009
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 235,270 0.189 % $640 $640 $640
Cultural Activities 356,625 0.286 % $970 $970 $140 $1,110
Economic Development 814,416 0.654 % $2,214 $2,214 $320 $2,534
Natural Resource Protection 1,246,522 1.001 % $3,389 $3,389 $490 $3,879
Community Promotion 351,412 0.282 % $955 $955 $138 $1,093
City Attorney 1,652,744 1.328 % $4,493 $4,493 $4,493
City Clerk 778,365 0.625 % $2,116 $2,116 $2,116
Network Services 3,664,628 2.944 % $9,963 $9,963 $1,440 $11,403
Human Resources 2,047,242 1.645 % $5,566 $5,566 $804 $6,370
Insurance ISF Fund 4,393,969 3.530 % $11,946 $11,946 $1,726 $13,672
Wellness Program 38,744 0.031 % $105 $105 $15 $120
Community Development Admin 971,303 0.780 % $2,641 $2,641 $382 $3,023
Commissions & Committees 10,187 0.008 % $28 $28 $4 $32
Planning 1,896,174 1.523 % $5,155 $5,155 $745 $5,900
Building and Safety 2,886,803 2.319 % $7,849 $7,849 $1,134 $8,983
Public Works Administration 1,486,040 1.194 % $4,040 $4,040 $584 $4,624
Parks Maintenance 4,077,165 3.275 % $11,085 $11,085 $1,602 $12,687
Swim Center Maintenance 665,424 0.535 % $1,809 $1,809 $261 $2,070
Urban Forest Services 229,260 0.184 % $623 $623 $90 $713
Facilities Maintenance 1,539,289 1.237 % $4,185 $4,185 $605 $4,790
Streets Maintenance 2,435,887 1.957 % $6,623 $6,623 $957 $7,580
Stormwater and Flood Control 1,137,402 0.914 % $3,092 $3,092 $447 $3,539
Traffic Signals & Lighting 719,851 0.578 % $1,957 $1,957 $283 $2,240
Fleet 1,470,536 1.181 % $3,998 $3,998 $578 $4,576
City Administration 1,593,051 1.280 % $4,331 $4,331 $4,331
Transportation/Plan Engineering 880,829 0.708 % $2,395 $2,395 $346 $2,741
Recreation Administration 978,461 0.786 % $2,660 $2,660 $384 $3,044
Recreation Facilities 390,589 0.314 % $1,062 $1,062 $153 $1,215
Youth Services 1,557,030 1.251 % $4,233 $4,233 $612 $4,845
Ranger Program 882,011 0.709 % $2,398 $2,398 $346 $2,744
Aquatics 706,839 0.568 % $1,922 $1,922 $278 $2,200
Police Administration 2,482,077 1.994 % $6,748 $6,748 $975 $7,723
Patrol 13,627,569 10.948 % $37,050 $37,050 $5,353 $42,403
Investigations 3,647,834 2.931 % $9,918 $9,918 $1,433 $11,351
Neighborhood Services 304,657 0.245 % $828 $828 $120 $948
Traffic Safety 922,256 0.741 % $2,507 $2,507 $362 $2,869
Fire Administration 1,447,660 1.163 % $3,936 $3,936 $569 $4,505
Emergency Response 15,169,981 12.187 % $41,244 $41,244 $5,959 $47,203
Hazard Prevention 1,075,918 0.864 % $2,925 $2,925 $423 $3,348
Training Services 108,109 0.087 % $294 $294 $42 $336
Fire Station 41,472 0.033 % $113 $113 $16 $129
Emergency Management 99,079 0.080 % $269 $269 $39 $308
Page 136 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance
Detail allocation of
Budget
Detail page 98
Schedule 9.009
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD202 Downtown Bid Fund 185,341 0.149 % $504 $504 $73 $577
FD601 Water Fund 8,408,198 6.755 % $22,860 $22,860 $3,303 $26,163
FD611 Parking Fund 3,845,798 3.090 % $10,456 $10,456 $1,511 $11,967
FD602 Sewer Fund 9,561,341 7.681 % $25,995 $25,995 $3,756 $29,751
Golf Course 827,151 0.664 % $2,249 $2,249 $325 $2,574
FD705 Whale Rock Fund 1,682,420 1.352 % $4,574 $4,574 $661 $5,235
Information Services 1,402,583 1.127 % $3,813 $3,813 $551 $4,364
FD208 Tourism Bid Fund 2,152,578 1.729 % $5,852 $5,852 $846 $6,698
FD621Transit Fund 1,501,262 1.206 % $4,082 $4,082 $590 $4,672
FD206 Law Enforcement Grant Fund 156,008 0.125 % $424 $424 $61 $485
Fire Apparatus Service 631,944 0.508 % $1,718 $1,718 $248 $1,966
Police Support Services 3,672,725 2.950 % $9,985 $9,985 $1,443 $11,428
Community Services 670,957 0.539 % $1,824 $1,824 $264 $2,088
FD711 Hazardous Mat Task Force Fund 98,249 0.079 % $267 $267 $39 $306
CIP Project Engineering 2,819,887 2.265 % $7,667 $7,667 $1,108 $8,775
Community Services Group 554,787 0.446 % $1,508 $1,508 $1,508
Solid Waste Recycling 397,402 0.319 % $1,080 $1,080 $156 $1,236
Finance Support Services 123,019 0.099 % $334 $334 $48 $382
Finance Non Departmental 227,523 0.183 % $619 $619 $619
Office of DEI 567,531 0.456 % $1,543 $1,543 $1,543
Engineering 899,156 0.722 % $2,445 $2,445 $353 $2,798
Housing Policy/Homelessness 1,201,192 0.965 % $3,266 $3,266 $472 $3,738
Jack House 1,121 0.001 % $3 $3 $3
Recruit Academy 49,045 0.039 % $133 $133 $19 $152
Mobile Crisis Unit 163,942 0.132 % $446 $446 $64 $510
FD212 San Luis Ranch CFD 181,313 0.146 % $493 $493 $71 $564
FD701 General Agency Fund 742,930 0.597 % $2,020 $2,020 $292 $2,312
FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.004 % $14 $14 $2 $16
FD406 Public Safety Equip Replacement Fund 307,329 0.247 % $836 $836 $121 $957
FD209 SB1186 CASP Certify Fund 500 $1 $1 $1
FD213 Avila Ranch CFE 50,435 0.041 % $137 $137 $20 $157
FD214 Avilia Ranch DPA Fund 40,000 0.032 % $109 $109 $16 $125
Active Transportation 257,727 0.207 % $701 $701 $101 $802
FD217 Opioid Settlement Fund 56,844 0.046 % $155 $155 $22 $177
FD726 Asset Forfeiture Pending 13,640 0.011 % $37 $37 $2 $39
FD727 SWAT Task Force 587 -0.001% $2 $2 $2
Total 124,478,168 100.000 %$338,427 $338,427 $46,693 $385,120
(A) Alloc basis:Total Operating Expenditures by Department/Division
Source:
Page 137 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance
Departmental Cost
Allocation Summary
Detail page 99
Schedule 9.010
2025
Total Accounts Payable Payroll Purchasing General Finance Cashier Budget
City Council $9,903 $1,135 $6,178 $293 $1,657 $640
City Administration $29,183 $3,196 $8,649 $1,786 $11,221 $4,331
Office of DEI $13,178 $1,208 $2,471 $3,958 $3,998 $1,543
Community Services Group $9,434 $481 $3,089 $448 $3,908 $1,508
Finance Non Departmental $3,671 $54 $1,395 $1,603 $619
City Attorney $29,652 $1,798 $8,649 $3,070 $11,642 $4,493
City Clerk $17,300 $1,907 $5,560 $2,234 $5,483 $2,116
Finance $5,887 $5,887
Network Services $83,630 $7,596 $12,117 $22,893 $29,621 $11,403
Information Services $29,865 $1,120 $12,287 $757 $11,337 $4,364
Finance Support Services $3,709 $1,002 $1,330 $995 $382
Human Resources $49,844 $6,760 $14,172 $5,994 $16,548 $6,370
Wellness Program $931 $79 $419 $313 $120
Public Works Administration $30,975 $2,555 $11,337 $448 $12,011 $4,624
Facilities Maintenance $45,304 $11,752 $7,086 $9,234 $12,442 $4,790
Fleet $42,624 $9,816 $6,378 $9,968 $11,886 $4,576
CIP Project Engineering $59,736 $1,346 $25,509 $1,313 $22,793 $8,775
Transportation/Plan Engineering $18,642 $590 $7,086 $1,106 $7,119 $2,741
Active Transportation $4,830 $1,767 $178 $2,083 $802
Insurance ISF Fund $85,098 $236 $35,674 $35,516 $13,672
Cultural Activities $7,868 $19 $3,856 $2,883 $1,110
Economic Development $19,808 $2,143 $2,126 $6,422 $6,583 $2,534
Natural Resource Protection $26,096 $2,339 $5,669 $4,134 $10,075 $3,879
Community Promotion $8,800 $1,120 $283 $3,464 $2,840 $1,093
Community Development Admin $22,550 $2,584 $7,086 $2,006 $7,851 $3,023
Commissions & Committees $462 $98 $212 $37 $83 $32
Planning $39,546 $1,218 $14,172 $2,930 $15,326 $5,900
Engineering $19,092 $216 $8,503 $307 $7,268 $2,798
Development Services $26 $26
Building and Safety $64,943 $2,505 $24,092 $6,030 $23,333 $8,983
Housing Policy/Homelessness $26,901 $904 $7,086 $5,464 $9,709 $3,738
Parks Maintenance $101,454 $10,150 $21,258 $24,404 $32,955 $12,687
Swim Center Maintenance $17,369 $2,909 $1,418 $5,594 $5,378 $2,070
Urban Forest Services $6,747 $1,071 $2,834 $276 $1,853 $713
Streets Maintenance $63,339 $6,427 $19,840 $9,803 $19,689 $7,580
Traffic Signals & Lighting $17,386 $1,710 $2,834 $4,783 $5,819 $2,240
Stormwater and Flood Control $26,744 $1,847 $8,971 $3,193 $9,194 $3,539
Solid Waste Recycling $8,713 $698 $2,834 $733 $3,212 $1,236
Recreation Administration $20,850 $3,282 $5,669 $946 $7,909 $3,044
Recreation Facilities $7,721 $1,140 $1,418 $791 $3,157 $1,215
Youth Services $34,194 $3,459 $11,337 $1,967 $12,586 $4,845
Community Services $18,239 $3,557 $5,669 $1,502 $5,423 $2,088
Page 138 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Finance
Departmental Cost
Allocation Summary
Detail page 100
Schedule 9.010
2025
Total Accounts Payable Payroll Purchasing General Finance Cashier Budget
Ranger Program $24,401 $4,048 $9,921 $559 $7,129 $2,744
Aquatics $11,258 $1,238 $1,418 $689 $5,713 $2,200
Golf Course $21,341 $2,987 $5,669 $3,426 $6,685 $2,574
Jack House $122 $98 $12 $9 $3
Police Administration $60,898 $11,684 $9,921 $11,508 $20,062 $7,723
Patrol $228,349 $1,916 $72,277 $1,603 $110,150 $42,403
Investigations $60,836 $884 $18,424 $692 $29,485 $11,351
Police Support Services $73,137 $1,081 $28,343 $2,599 $29,686 $11,428
Neighborhood Services $5,654 $373 $1,418 $452 $2,463 $948
Traffic Safety $15,336 $491 $4,252 $270 $7,454 $2,869
Fire Administration $28,455 $3,832 $5,669 $2,748 $11,701 $4,505
Emergency Response $243,369 $3,537 $66,608 $3,403 $122,618 $47,203
Hazard Prevention $24,399 $1,415 $9,921 $1,018 $8,697 $3,348
Training Services $5,130 $2,751 $1,169 $874 $336
Recruit Academy $1,118 $39 $531 $396 $152
Fire Apparatus Service $18,328 $5,444 $2,834 $2,976 $5,108 $1,966
Fire Station $3,329 $2,417 $448 $335 $129
Mobile Crisis Unit $3,990 $1,130 $1,025 $1,325 $510
Emergency Management $3,284 $619 $1,418 $138 $801 $308
FD201 Local Sales Tax Fund $29 $29
FD202 Downtown Bid Fund $4,237 $157 $2,004 $1,499 $577
FD206 Law Enforcement Grant Fund $2,239 $79 $414 $1,261 $485
FD208 Tourism Bid Fund $49,357 $2,751 $1,842 $20,666 $17,400 $6,698
FD209 SB1186 CASP Certify Fund $178 $167 $5 $5 $1
FD212 San Luis Ranch CFD $4,047 $58 $1,960 $1,465 $564
FD213 Avila Ranch CFE $1,474 $364 $546 $407 $157
FD214 Avilia Ranch DPA Fund $930 $49 $432 $324 $125
FD215 Affordable Housing BEGIN Loan Fund $19 $19
FD217 Opioid Settlement Fund $1,251 $615 $459 $177
FD401 Capital Outlay Engineering $10,534 $10,534
FD402 Fleet Replace $1,170 $1,170
FD403 Info Tech Replacement Fund $1,120 $1,120
FD404 Major Facility Replacement Fund $1,042 $1,042
FD406 Public Safety Equip Replacement Fund $7,058 $294 $3,323 $2,484 $957
FD504 LOVR Impact Fee Fund $10 $10
FD505 Affordable Housing Fund $19 $19
FD507 Transportation Impact Fee Fund $570 $570
FD601 Water Fund $226,471 $24,182 $50,551 $30,477 $67,962 $27,136 $26,163
FD602 Sewer Fund $256,974 $29,105 $51,472 $42,227 $77,283 $27,136 $29,751
FD611 Parking Fund $111,482 $13,943 $21,995 $18,461 $31,085 $14,031 $11,967
FD621Transit Fund $37,348 $3,341 $3,472 $11,683 $12,135 $2,045 $4,672
FD701 General Agency Fund $17,393 $1,042 $8,034 $6,005 $2,312
Page 139 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance
Departmental Cost
Allocation Summary
Detail page 101
Schedule 9.010
2025
Total Accounts Payable Payroll Purchasing General Finance Cashier Budget
FD705 Whale Rock Fund $38,621 $2,957 $5,952 $10,878 $13,599 $5,235
FD711 Hazardous Mat Task Force Fund $2,885 $727 $1,058 $794 $306
FD715 Boysen Ranch Conserv Easemt Fund $168 $58 $54 $40 $16
FD726 Asset Forfeiture Pending $297 $148 $110 $39
FD727 SWAT Task Force $15 $7 $6 $2
All Other $133,718 $11,064 $122,654
Total $2,875,634 $252,888 $659,023 $385,285 $1,000,316 $193,002 $385,120
Page 140 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
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 141 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
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.
Page 142 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Costs to be allocated
Detail page 103
Schedule 10.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $3,664,628 $3,664,628
Allocated additions:
10000000 - Building Charge $5,610 $5,610
1011001 - City Administration $62,634 $15,922 $78,556
1011010 - Office of DEI $3,018 $1,921 $4,939
1012007 - Finance Non Departmental $13,683 $1,212 $14,895
1011501 - City Attorney $43,914 $6,190 $50,104
1011021 - City Clerk $1,056 $162 $1,218
1012000 - Finance $74,927 $8,703 $83,630
1011101 - Network Services $14,999 $14,999
1011103 - Information Services $49,530 $49,530
1012006 - Finance Support Services $3,747 $3,747
1013001 - Human Resources $38,332 $38,332
1013003 - Wellness Program $151 $151
1015005 - Facilities Maintenance $21,239 $21,239
1015008 - Fleet $15,240 $15,240
8020000 - Insurance ISF Fund $203,596 $203,596
Total allocated additions:$204,842 $380,944 $585,786 $585,786
Total to be allocated $3,869,470 $380,944 $4,250,414
Page 143 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Schedule of costs to be
allocated by function
Detail page 104
Schedule 10.003
2025
Total General &
Admin
Network
Services &
Desktop
Support
Enterprise
Apps
MDC Support Tablet Support Server Support Network
Support
Radios Telemetry
Wages & Benefits
SALARIES & WAGES $1,054,783 $368,715 $199,334 $109,370 $64,019 $3,059 $76,148 $110,741 $51,996 $4,852
FRINGE BENEFITS $492,710 $172,234 $93,113 $51,089 $29,905 $1,429 $35,570 $51,729 $24,288 $2,266
Other Expense and Cost
SERVICES & SUPPLIES
DATA PROCESSING SERVICE $776,545 $336,346 $209,573 $118,375 $86,651
OTHER CONTRACT SERVICES $524,384 $50,819 $2,949 $265,761 $10,198 $63,043 $17,945 $82,201
ELECTRIC UTILITIES SERVICE $8,751
COMMUNICATION SERVICE $336,274 $388 $1,250
OFFICE SUPPLIES $300,231 $27,967 $219,087 $5,184 $4,757 $10,959 $1,420
MISC MATERIALS & SUPPLIES $17,735 $3,658 $1,896 $1,168 $1,111 $8,585
RENTS AND LEASES $104,677 $19,721
MEMBERSHIP & CERTIFICATI $2,034 $2,034
EDUCATION & TRAINING $46,156 $23,328 $16,059 $6,769
TRIPS AND MEETINGS $348 $348
Departmental Expenditures $3,664,628 $668,824 $853,113 $658,204 $104,122 $4,488 $297,893 $287,155 $168,490 $7,118
Additions: 1st
Other $204,842 $204,842
Functional Cost $3,869,470 $873,666 $853,113 $658,204 $104,122 $4,488 $297,893 $287,155 $168,490 $7,118
Reallocate Admin ($873,666) $248,793 $191,952 $30,365 $1,309 $86,875 $83,743 $49,137 $2,076
Allocable Costs $3,869,470 $1,101,906 $850,156 $134,487 $5,797 $384,768 $370,898 $217,627 $9,194
1st Allocation $3,869,470 $1,101,906 $850,156 $134,487 $5,797 $384,768 $370,898 $217,627 $9,194
Additions: 2nd
Other $380,944 $380,944
Functional Cost $380,944 $380,944
Reallocate Admin ($380,944) $108,481 $83,697 $13,240 $571 $37,880 $36,514 $21,425 $905
Allocable Costs $380,944 $108,481 $83,697 $13,240 $571 $37,880 $36,514 $21,425 $905
2nd Allocation $380,944 $108,481 $83,697 $13,240 $571 $37,880 $36,514 $21,425 $905
Total allocated $4,250,414 $1,210,387 $933,853 $147,727 $6,368 $422,648 $407,412 $239,052 $10,099
Page 144 of 618
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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 105
Schedule 10.003
2025
Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp
Wages & Benefits
SALARIES & WAGES $32,906 $10,336 $14,555 $8,752
FRINGE BENEFITS $15,371 $4,828 $6,799 $4,089
Other Expense and Cost
SERVICES & SUPPLIES
DATA PROCESSING SERVICE $25,600
OTHER CONTRACT SERVICES $30,868 $600
ELECTRIC UTILITIES SERVICE $8,751
COMMUNICATION SERVICE $181,716 $152,920
OFFICE SUPPLIES $15,224 $14,229 $1,404
MISC MATERIALS & SUPPLIES $1,317
RENTS AND LEASES $2,400 $39,443 $43,113
MEMBERSHIP & CERTIFICATI
EDUCATION & TRAINING
TRIPS AND MEETINGS
Departmental Expenditures $245,217 $213,181 $2,400 $70,148 $55,954 $28,321
Additions: 1st
Other
Functional Cost $245,217 $213,181 $2,400 $70,148 $55,954 $28,321
Reallocate Admin $71,513 $62,170 $700 $20,457 $16,318 $8,258
Allocable Costs $316,730 $275,351 $3,100 $90,605 $72,272 $36,579
1st Allocation $316,730 $275,351 $3,100 $90,605 $72,272 $36,579
Additions: 2nd
Other
Functional Cost
Reallocate Admin $31,182 $27,108 $305 $8,920 $7,115 $3,601
Allocable Costs $31,182 $27,108 $305 $8,920 $7,115 $3,601
2nd Allocation $31,182 $27,108 $305 $8,920 $7,115 $3,601
Total allocated $347,912 $302,459 $3,405 $99,525 $79,387 $40,180
Page 145 of 618
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Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 106
Schedule 10.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Public Works Administration 900 1.688 % $18,601 $18,601 $1,944 $20,545
Recreation Administration 600 1.125 % $12,401 $12,401 $1,296 $13,697
Transportation/Plan Engineering 600 1.125 % $12,401 $12,401 $1,296 $13,697
City Administration 700 1.313 % $14,467 $14,467 $14,467
City Attorney 800 1.501 % $16,534 $16,534 $16,534
City Clerk 600 1.125 % $12,401 $12,401 $12,401
Human Resources 1,100 2.063 % $22,735 $22,735 $2,376 $25,111
Fleet 500 0.938 % $10,334 $10,334 $1,080 $11,414
City Council 500 0.938 % $10,334 $10,334 $10,334
Police Administration 700 1.313 % $14,467 $14,467 $1,512 $15,979
Fire Administration 500 0.938 % $10,334 $10,334 $1,080 $11,414
FD601 Water Fund 3,529 6.619 % $72,937 $72,937 $7,624 $80,561
FD602 Sewer Fund 3,984 7.473 % $82,341 $82,341 $8,607 $90,948
FD705 Whale Rock Fund 430 0.807 % $8,887 $8,887 $929 $9,816
Stormwater and Flood Control 633 1.187 % $13,083 $13,083 $1,367 $14,450
FD621Transit Fund 445 0.835 % $9,197 $9,197 $961 $10,158
Recreation Facilities 400 0.750 % $8,267 $8,267 $864 $9,131
Building and Safety 1,800 3.376 % $37,202 $37,202 $3,889 $41,091
Planning 1,000 1.876 % $20,668 $20,668 $2,160 $22,828
Economic Development 150 0.281 % $3,100 $3,100 $324 $3,424
Natural Resource Protection 400 0.750 % $8,267 $8,267 $864 $9,131
Community Development Admin 600 1.125 % $12,401 $12,401 $1,296 $13,697
Parks Maintenance 2,000 3.751 % $41,336 $41,336 $4,321 $45,657
Streets Maintenance 1,500 2.813 % $31,002 $31,002 $3,240 $34,242
Traffic Signals & Lighting 200 0.375 % $4,134 $4,134 $432 $4,566
Youth Services 1,100 2.063 % $22,735 $22,735 $2,376 $25,111
Community Services 800 1.501 % $16,534 $16,534 $1,728 $18,262
Ranger Program 800 1.501 % $16,534 $16,534 $1,728 $18,262
Aquatics 700 1.313 % $14,467 $14,467 $1,512 $15,979
Patrol 5,100 9.566 % $105,406 $105,406 $11,018 $116,424
Investigations 1,300 2.438 % $26,868 $26,868 $2,808 $29,676
Neighborhood Services 200 0.375 % $4,134 $4,134 $432 $4,566
Traffic Safety 300 0.563 % $6,200 $6,200 $648 $6,848
Emergency Response 4,700 8.816 % $97,139 $97,139 $10,154 $107,293
Hazard Prevention 700 1.313 % $14,467 $14,467 $1,512 $15,979
Golf Course 700 1.313 % $14,467 $14,467 $1,512 $15,979
Police Support Services 2,000 3.751 % $41,336 $41,336 $4,321 $45,657
Information Services 917 1.720 % $18,952 $18,952 $1,981 $20,933
Fire Apparatus Service 300 0.563 % $6,200 $6,200 $648 $6,848
FD611 Parking Fund 1,852 3.474 % $38,277 $38,277 $4,001 $42,278
CIP Project Engineering 2,000 3.751 % $41,336 $41,336 $4,321 $45,657
Tourism and Bid Promotion 230 0.431 % $4,754 $4,754 $497 $5,251
Page 146 of 618
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Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 107
Schedule 10.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Facilities Maintenance 500 0.938 % $10,334 $10,334 $1,080 $11,414
Urban Forest Services 300 0.563 % $6,200 $6,200 $648 $6,848
Swim Center Maintenance 200 0.375 % $4,134 $4,134 $432 $4,566
Community Promotion 20 0.038 % $413 $413 $43 $456
Community Services Group 300 0.563 % $6,200 $6,200 $6,200
Engineering 700 1.313 % $14,467 $14,467 $1,512 $15,979
Housing Policy/Homelessness 500 0.938 % $10,334 $10,334 $1,080 $11,414
Solid Waste Recycling 200 0.375 % $4,134 $4,134 $432 $4,566
Office of DEI 200 0.375 % $4,134 $4,134 $4,134
Emergency Management 100 0.188 % $2,067 $2,067 $216 $2,283
All Other 1,700 3.189 % $35,135 $35,135 $3,673 $38,808
Commissions & Committees 100 0.188 % $2,067 $2,067 $216 $2,283
Active Transportation 225 0.420 % $4,650 $4,650 $490 $5,140
Total 53,315 100.000 %$1,101,906 $1,101,906 $108,481 $1,210,387
(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 108
Schedule 10.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.413 % $3,509 $3,509 $387 $3,896
Facilities Maintenance 500 1.032 % $8,772 $8,772 $969 $9,741
Streets Maintenance 1,400 2.889 % $24,560 $24,560 $2,712 $27,272
Stormwater and Flood Control 633 1.306 % $11,105 $11,105 $1,226 $12,331
Traffic Signals & Lighting 200 0.413 % $3,509 $3,509 $387 $3,896
Transportation/Plan Engineering 500 1.032 % $8,772 $8,772 $969 $9,741
Recreation Administration 400 0.825 % $7,017 $7,017 $775 $7,792
Recreation Facilities 100 0.206 % $1,754 $1,754 $194 $1,948
Youth Services 800 1.651 % $14,034 $14,034 $1,550 $15,584
Community Services 400 0.825 % $7,017 $7,017 $775 $7,792
Ranger Program 700 1.444 % $12,280 $12,280 $1,356 $13,636
Aquatics 100 0.206 % $1,754 $1,754 $194 $1,948
Golf Course 400 0.825 % $7,017 $7,017 $775 $7,792
Police Administration 700 1.444 % $12,280 $12,280 $1,356 $13,636
Patrol 5,100 10.524 % $89,470 $89,470 $9,880 $99,350
Investigations 1,300 2.683 % $22,806 $22,806 $2,518 $25,324
Police Support Services 2,000 4.127 % $35,086 $35,086 $3,874 $38,960
Neighborhood Services 100 0.206 % $1,754 $1,754 $194 $1,948
Traffic Safety 300 0.619 % $5,263 $5,263 $581 $5,844
Fire Administration 400 0.825 % $7,017 $7,017 $775 $7,792
Emergency Response 4,700 9.699 % $82,453 $82,453 $9,105 $91,558
Hazard Prevention 700 1.444 % $12,280 $12,280 $1,356 $13,636
FD601 Water Fund 3,567 7.361 % $62,576 $62,576 $6,910 $69,486
FD621Transit Fund 245 0.506 % $4,298 $4,298 $475 $4,773
City Administration 700 1.444 % $12,280 $12,280 $12,280
Economic Development 150 0.310 % $2,631 $2,631 $291 $2,922
Natural Resource Protection 400 0.825 % $7,017 $7,017 $775 $7,792
Community Promotion 20 0.041 % $351 $351 $39 $390
City Attorney 700 1.444 % $12,280 $12,280 $12,280
City Clerk 450 0.929 % $7,894 $7,894 $7,894
Finance 1,600 3.302 % $28,069 $28,069 $28,069
Network Services 855 1.764 % $14,999 $14,999 $14,999
Information Services 867 1.789 % $15,210 $15,210 $1,680 $16,890
Human Resources 1,000 2.064 % $17,543 $17,543 $1,937 $19,480
Community Development Admin 500 1.032 % $8,772 $8,772 $969 $9,741
Building and Safety 1,700 3.508 % $29,823 $29,823 $3,293 $33,116
Public Works Administration 800 1.651 % $14,034 $14,034 $1,550 $15,584
Parks Maintenance 1,500 3.095 % $26,315 $26,315 $2,906 $29,221
Swim Center Maintenance 100 0.206 % $1,754 $1,754 $194 $1,948
Fire Apparatus Service 200 0.413 % $3,509 $3,509 $387 $3,896
Fleet 450 0.929 % $7,894 $7,894 $872 $8,766
FD611 Parking Fund 1,552 3.203 % $27,227 $27,227 $3,006 $30,233
Page 148 of 618
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Network Services
Detail allocation of
Enterprise Apps
Detail page 109
Schedule 10.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,800 3.714 % $31,578 $31,578 $3,487 $35,065
Planning 1,000 2.064 % $17,543 $17,543 $1,937 $19,480
City Council 500 1.032 % $8,772 $8,772 $8,772
Housing Policy/Homelessness 500 1.032 % $8,772 $8,772 $969 $9,741
Solid Waste Recycling 200 0.413 % $3,509 $3,509 $387 $3,896
Office of DEI 200 0.413 % $3,509 $3,509 $3,509
Engineering 600 1.238 % $10,526 $10,526 $1,162 $11,688
FD705 Whale Rock Fund 420 0.867 % $7,368 $7,368 $814 $8,182
FD602 Sewer Fund 3,632 7.495 % $63,717 $63,717 $7,036 $70,753
Emergency Management 100 0.206 % $1,754 $1,754 $194 $1,948
FD208 Tourism Bid Fund 130 0.268 % $2,281 $2,281 $252 $2,533
Community Services Group 250 0.516 % $4,386 $4,386 $4,386
Commissions & Committees 15 0.031 % $263 $263 $29 $292
Active Transportation 125 0.257 % $2,193 $2,193 $238 $2,431
Total 48,461 100.000 %$850,156 $850,156 $83,697 $933,853
(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 149 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
MDC Support
Detail page 110
Schedule 10.006
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Patrol 65 82.278 % $110,654 $110,654 $10,894 $121,548
Emergency Response 11 13.924 % $18,726 $18,726 $1,844 $20,570
FD611 Parking Fund 3 3.798 % $5,107 $5,107 $502 $5,609
Total 79 100.000 %$134,487 $134,487 $13,240 $147,727
(A) Alloc basis:Number of MDCs by Fund/Department/Division
Source:
Page 150 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Tablet Support
Detail page 111
Schedule 10.007
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 500 1.305 % $76 $76 $76
Information Services 800 2.089 % $121 $121 $14 $135
Facilities Maintenance 200 0.522 % $30 $30 $3 $33
City Administration 800 2.089 % $121 $121 $121
FD601 Water Fund 4,060 10.601 % $615 $615 $69 $684
FD602 Sewer Fund 4,825 12.598 % $730 $730 $82 $812
Finance 1,600 4.178 % $242 $242 $242
Human Resources 1,500 3.916 % $227 $227 $25 $252
Community Development Admin 600 1.567 % $91 $91 $10 $101
Recreation Administration 600 1.567 % $91 $91 $10 $101
Police Administration 300 0.783 % $45 $45 $5 $50
Fire Administration 800 2.089 % $121 $121 $14 $135
Hazard Prevention 700 1.828 % $106 $106 $12 $118
City Attorney 900 2.350 % $136 $136 $136
Public Works Administration 700 1.828 % $106 $106 $12 $118
Transportation/Plan Engineering 300 0.783 % $45 $45 $5 $50
Aquatics 200 0.522 % $30 $30 $3 $33
Economic Development 250 0.653 % $38 $38 $4 $42
Natural Resource Protection 800 2.089 % $121 $121 $14 $135
City Clerk 500 1.305 % $76 $76 $76
Fleet 600 1.567 % $91 $91 $10 $101
Planning 1,100 2.872 % $166 $166 $19 $185
Recreation Facilities 200 0.522 % $30 $30 $3 $33
Ranger Program 700 1.828 % $106 $106 $12 $118
FD611 Parking Fund 900 2.350 % $136 $136 $15 $151
CIP Project Engineering 1,700 4.439 % $257 $257 $29 $286
Tourism and Bid Promotion 230 0.601 % $35 $35 $4 $39
Building and Safety 1,200 3.133 % $182 $182 $20 $202
Urban Forest Services 200 0.522 % $30 $30 $3 $33
Youth Services 700 1.828 % $106 $106 $12 $118
Community Services 700 1.828 % $106 $106 $12 $118
Fire Apparatus Service 200 0.522 % $30 $30 $3 $33
FD621Transit Fund 200 0.522 % $30 $30 $3 $33
FD705 Whale Rock Fund 110 0.287 % $17 $17 $2 $19
All Other 1,605 4.191 % $243 $243 $27 $270
Community Services Group 200 0.522 % $30 $30 $30
Engineering 800 2.089 % $121 $121 $14 $135
Housing Policy/Homelessness 400 1.044 % $61 $61 $7 $68
Parks Maintenance 600 1.567 % $91 $91 $10 $101
Emergency Response 1,300 3.394 % $197 $197 $22 $219
Stormwater and Flood Control 600 1.567 % $91 $91 $10 $101
Solid Waste Recycling 400 1.044 % $61 $61 $7 $68
Page 151 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Tablet Support
Detail page 112
Schedule 10.007
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Community Promotion 20 0.052 % $3 $3 $3
Office of DEI 100 0.261 % $15 $15 $15
Streets Maintenance 500 1.305 % $76 $76 $8 $84
Patrol 1,000 2.611 % $151 $151 $17 $168
Swim Center Maintenance 100 0.261 % $15 $15 $2 $17
Traffic Signals & Lighting 100 0.261 % $15 $15 $2 $17
Investigations 500 1.305 % $76 $76 $8 $84
Active Transportation 300 0.783 % $45 $45 $5 $50
Golf Course 100 0.260 % $16 $16 $3 $19
Total 38,300 100.000 %$5,797 $5,797 $571 $6,368
(A) Alloc basis:Number of Tablets by Fund/Department/Division
Source:
Page 152 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Server Support
Detail page 113
Schedule 10.008
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 38 0.176 % $677 $677 $677
Economic Development 8 0.037 % $143 $143 $15 $158
Natural Resource Protection 46 0.213 % $819 $819 $85 $904
City Attorney 46 0.213 % $819 $819 $819
City Clerk 131 0.606 % $2,333 $2,333 $2,333
Finance 737 3.412 % $13,128 $13,128 $13,128
Information Services 1,073 4.967 % $19,113 $19,113 $1,975 $21,088
Human Resources 107 0.495 % $1,906 $1,906 $197 $2,103
Community Development Admin 592 2.741 % $10,545 $10,545 $1,090 $11,635
Planning 638 2.954 % $11,364 $11,364 $1,174 $12,538
Building and Safety 642 2.972 % $11,436 $11,436 $1,182 $12,618
Public Works Administration 257 1.190 % $4,578 $4,578 $473 $5,051
Parks Maintenance 315 1.458 % $5,611 $5,611 $580 $6,191
Facilities Maintenance 438 2.028 % $7,802 $7,802 $806 $8,608
Streets Maintenance 284 1.315 % $5,059 $5,059 $523 $5,582
Stormwater and Flood Control 265 1.227 % $4,720 $4,720 $488 $5,208
Traffic Signals & Lighting 515 2.384 % $9,173 $9,173 $948 $10,121
Fleet 254 1.176 % $4,524 $4,524 $468 $4,992
City Administration 69 0.319 % $1,229 $1,229 $1,229
Transportation/Plan Engineering 569 2.634 % $10,135 $10,135 $1,047 $11,182
Recreation Administration 26 0.120 % $463 $463 $48 $511
Recreation Facilities 31 0.144 % $552 $552 $57 $609
Youth Services 61 0.282 % $1,087 $1,087 $112 $1,199
Community Services 54 0.250 % $962 $962 $99 $1,061
Ranger Program 38 0.176 % $677 $677 $70 $747
Aquatics 54 0.250 % $962 $962 $99 $1,061
Golf Course 46 0.213 % $819 $819 $85 $904
Police Administration 54 0.250 % $962 $962 $99 $1,061
Patrol 629 2.912 % $11,204 $11,204 $1,158 $12,362
Investigations 415 1.921 % $7,392 $7,392 $764 $8,156
Police Support Services 230 1.065 % $4,097 $4,097 $423 $4,520
Neighborhood Services 315 1.458 % $5,611 $5,611 $580 $6,191
Traffic Safety 323 1.495 % $5,753 $5,753 $595 $6,348
Fire Administration 38 0.176 % $677 $677 $70 $747
Emergency Response 729 3.375 % $12,985 $12,985 $1,342 $14,327
Hazard Prevention 557 2.579 % $9,922 $9,922 $1,025 $10,947
FD601 Water Fund 1,614 7.472 % $28,749 $28,749 $2,971 $31,720
FD611 Parking Fund 109 0.505 % $1,942 $1,942 $201 $2,143
FD621Transit Fund 431 1.995 % $7,677 $7,677 $793 $8,470
FD705 Whale Rock Fund 731 3.384 % $13,021 $13,021 $1,345 $14,366
CIP Project Engineering 307 1.421 % $5,468 $5,468 $565 $6,033
Tourism and Bid Promotion 15 0.069 % $267 $267 $28 $295
Page 153 of 618
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Network Services
Detail allocation of
Server Support
Detail page 114
Schedule 10.008
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 223 1.032 % $3,972 $3,972 $410 $4,382
Swim Center Maintenance 215 0.995 % $3,830 $3,830 $396 $4,226
All Other 4,975 23.031 % $88,617 $88,617 $9,157 $97,774
Fire Apparatus Service 15 0.069 % $267 $267 $28 $295
FD602 Sewer Fund 1,788 8.277 % $31,849 $31,849 $3,291 $35,140
Engineering 554 2.567 % $9,870 $9,870 $1,018 $10,888
Total 21,601 100.000 %$384,768 $384,768 $37,880 $422,648
(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 154 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Network Support
Detail page 115
Schedule 10.009
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.420 % $1,558 $1,558 $169 $1,727
Facilities Maintenance 500 1.050 % $3,895 $3,895 $423 $4,318
Streets Maintenance 1,400 2.941 % $10,907 $10,907 $1,183 $12,090
Stormwater and Flood Control 633 1.330 % $4,932 $4,932 $535 $5,467
Traffic Signals & Lighting 200 0.420 % $1,558 $1,558 $169 $1,727
Transportation/Plan Engineering 500 1.050 % $3,895 $3,895 $423 $4,318
Recreation Administration 400 0.840 % $3,116 $3,116 $338 $3,454
Recreation Facilities 100 0.210 % $779 $779 $85 $864
Youth Services 800 1.680 % $6,233 $6,233 $676 $6,909
Community Services 400 0.840 % $3,116 $3,116 $338 $3,454
Ranger Program 700 1.470 % $5,454 $5,454 $592 $6,046
Aquatics 100 0.210 % $779 $779 $85 $864
Golf Course 400 0.840 % $3,116 $3,116 $338 $3,454
Police Administration 700 1.470 % $5,454 $5,454 $592 $6,046
Patrol 5,100 10.713 % $39,734 $39,734 $4,310 $44,044
Investigations 1,300 2.731 % $10,128 $10,128 $1,099 $11,227
Police Support Services 2,000 4.201 % $15,582 $15,582 $1,690 $17,272
Neighborhood Services 100 0.210 % $779 $779 $85 $864
Traffic Safety 300 0.630 % $2,337 $2,337 $254 $2,591
Fire Administration 400 0.840 % $3,116 $3,116 $338 $3,454
Emergency Response 4,700 9.873 % $36,618 $36,618 $3,972 $40,590
Hazard Prevention 700 1.470 % $5,454 $5,454 $592 $6,046
FD601 Water Fund 3,567 7.493 % $27,790 $27,790 $3,015 $30,805
FD621Transit Fund 245 0.515 % $1,909 $1,909 $207 $2,116
City Administration 700 1.470 % $5,454 $5,454 $5,454
Economic Development 150 0.315 % $1,169 $1,169 $127 $1,296
Natural Resource Protection 400 0.840 % $3,116 $3,116 $338 $3,454
Community Promotion 20 0.042 % $156 $156 $17 $173
City Attorney 700 1.470 % $5,454 $5,454 $5,454
City Clerk 450 0.945 % $3,506 $3,506 $3,506
Finance 1,600 3.361 % $12,466 $12,466 $12,466
Information Services 867 1.821 % $6,755 $6,755 $733 $7,488
Human Resources 1,000 2.101 % $7,791 $7,791 $845 $8,636
Community Development Admin 500 1.050 % $3,895 $3,895 $423 $4,318
Building and Safety 1,700 3.571 % $13,245 $13,245 $1,437 $14,682
Public Works Administration 800 1.680 % $6,233 $6,233 $676 $6,909
Parks Maintenance 1,500 3.151 % $11,686 $11,686 $1,268 $12,954
Swim Center Maintenance 100 0.210 % $779 $779 $85 $864
Fire Apparatus Service 200 0.420 % $1,558 $1,558 $169 $1,727
Fleet 450 0.945 % $3,506 $3,506 $380 $3,886
FD611 Parking Fund 1,552 3.260 % $12,092 $12,092 $1,312 $13,404
CIP Project Engineering 1,800 3.781 % $14,024 $14,024 $1,521 $15,545
Page 155 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Network Support
Detail page 116
Schedule 10.009
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Planning 1,000 2.101 % $7,791 $7,791 $845 $8,636
City Council 500 1.050 % $3,895 $3,895 $3,895
Housing Policy/Homelessness 500 1.050 % $3,895 $3,895 $423 $4,318
Solid Waste Recycling 200 0.420 % $1,558 $1,558 $169 $1,727
Office of DEI 200 0.420 % $1,558 $1,558 $1,558
Engineering 600 1.260 % $4,675 $4,675 $507 $5,182
FD705 Whale Rock Fund 420 0.882 % $3,272 $3,272 $355 $3,627
FD602 Sewer Fund 3,632 7.629 % $28,297 $28,297 $3,069 $31,366
Emergency Management 100 0.210 % $779 $779 $85 $864
FD208 Tourism Bid Fund 130 0.273 % $1,013 $1,013 $110 $1,123
Community Services Group 250 0.525 % $1,948 $1,948 $1,948
Commissions & Committees 15 0.032 % $117 $117 $13 $130
Active Transportation 125 0.268 % $976 $976 $99 $1,075
Total 47,606 100.000 %$370,898 $370,898 $36,514 $407,412
(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 156 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Radios
Detail page 117
Schedule 10.010
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Administration 1 0.270 % $587 $587 $587
Police Administration 5 1.348 % $2,933 $2,933 $290 $3,223
Fire Administration 5 1.348 % $2,933 $2,933 $290 $3,223
FD601 Water Fund 32 8.625 % $18,771 $18,771 $1,853 $20,624
Stormwater and Flood Control 1 0.270 % $587 $587 $58 $645
FD611 Parking Fund 5 1.348 % $2,933 $2,933 $290 $3,223
FD621Transit Fund 28 7.547 % $16,425 $16,425 $1,621 $18,046
Recreation Facilities 2 0.539 % $1,173 $1,173 $116 $1,289
Building and Safety 4 1.078 % $2,346 $2,346 $232 $2,578
Parks Maintenance 15 4.043 % $8,799 $8,799 $869 $9,668
Traffic Signals & Lighting 2 0.539 % $1,173 $1,173 $116 $1,289
Ranger Program 3 0.809 % $1,760 $1,760 $174 $1,934
Patrol 78 21.024 % $45,754 $45,754 $4,517 $50,271
Investigations 24 6.469 % $14,078 $14,078 $1,390 $15,468
Police Support Services 7 1.887 % $4,106 $4,106 $405 $4,511
Neighborhood Services 6 1.617 % $3,520 $3,520 $347 $3,867
Traffic Safety 11 2.965 % $6,453 $6,453 $637 $7,090
Emergency Response 85 22.911 % $49,861 $49,861 $4,922 $54,783
Hazard Prevention 11 2.965 % $6,453 $6,453 $637 $7,090
Economic Development 1 0.270 % $587 $587 $58 $645
Streets Maintenance 12 3.235 % $7,039 $7,039 $695 $7,734
Fleet 2 0.539 % $1,173 $1,173 $116 $1,289
CIP Project Engineering 7 1.887 % $4,106 $4,106 $405 $4,511
Urban Forest Services 2 0.539 % $1,173 $1,173 $116 $1,289
Facilities Maintenance 5 1.348 % $2,933 $2,933 $290 $3,223
All Other 2 0.539 % $1,173 $1,173 $116 $1,289
FD602 Sewer Fund 15 4.041 % $8,798 $8,798 $865 $9,663
Total 371 100.000 %$217,627 $217,627 $21,425 $239,052
(A) Alloc basis:Number of Assigned Radios by Fund/Department
Source:
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Telemetry
Detail page 118
Schedule 10.011
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 33 51.563 % $4,741 $4,741 $467 $5,208
FD602 Sewer Fund 27 42.188 % $3,879 $3,879 $382 $4,261
FD705 Whale Rock Fund 4 6.249 % $574 $574 $56 $630
Total 64 100.000 %$9,194 $9,194 $905 $10,099
(A) Alloc basis:Number of Controllers by Fund/Div/Dept
Source:
Page 158 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Cellular Data Services
Detail page 119
Schedule 10.012
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Natural Resource Protection 2 0.425 % $1,345 $1,345 $141 $1,486
Finance 3 0.637 % $2,017 $2,017 $2,017
Information Services 9 1.911 % $6,052 $6,052 $636 $6,688
Human Resources 4 0.849 % $2,690 $2,690 $283 $2,973
Building and Safety 29 6.157 % $19,501 $19,501 $2,051 $21,552
Public Works Administration 10 2.123 % $6,725 $6,725 $707 $7,432
Parks Maintenance 17 3.609 % $11,432 $11,432 $1,202 $12,634
Streets Maintenance 18 3.822 % $12,104 $12,104 $1,273 $13,377
Fleet 4 0.849 % $2,690 $2,690 $283 $2,973
Police Administration 6 1.274 % $4,035 $4,035 $424 $4,459
Patrol 84 17.834 % $56,487 $56,487 $5,939 $62,426
Investigations 25 5.308 % $16,812 $16,812 $1,768 $18,580
Police Support Services 10 2.123 % $6,725 $6,725 $707 $7,432
Fire Administration 19 4.034 % $12,777 $12,777 $1,343 $14,120
Emergency Response 32 6.794 % $21,519 $21,519 $2,263 $23,782
Hazard Prevention 17 3.609 % $11,432 $11,432 $1,202 $12,634
City Administration 8 1.699 % $5,380 $5,380 $5,380
Ranger Program 12 2.548 % $8,070 $8,070 $848 $8,918
Community Development Admin 3 0.637 % $2,017 $2,017 $212 $2,229
Neighborhood Services 4 0.849 % $2,690 $2,690 $283 $2,973
FD611 Parking Fund 29 6.157 % $19,501 $19,501 $2,051 $21,552
City Attorney 1 0.212 % $672 $672 $672
Youth Services 18 3.822 % $12,104 $12,104 $1,273 $13,377
City Clerk 1 0.212 % $672 $672 $672
Traffic Safety 2 0.425 % $1,345 $1,345 $141 $1,486
Fire Apparatus Service 1 0.212 % $672 $672 $71 $743
Facilities Maintenance 7 1.486 % $4,707 $4,707 $495 $5,202
City Council 14 2.972 % $9,414 $9,414 $9,414
CIP Project Engineering 21 4.459 % $14,122 $14,122 $1,485 $15,607
Urban Forest Services 11 2.335 % $7,397 $7,397 $778 $8,175
Recreation Administration 1 0.212 % $672 $672 $71 $743
Golf Course 5 1.062 % $3,362 $3,362 $354 $3,716
All Other 20 4.246 % $13,449 $13,449 $1,414 $14,863
Community Services Group 3 0.637 % $2,017 $2,017 $2,017
Housing Policy/Homelessness 1 0.212 % $672 $672 $71 $743
Community Services 7 1.486 % $4,707 $4,707 $495 $5,202
Tourism and Bid Promotion 1 0.212 % $672 $672 $71 $743
Planning 2 0.425 % $1,345 $1,345 $141 $1,486
Solid Waste Recycling 2 0.425 % $1,345 $1,345 $141 $1,486
Economic Development 3 0.637 % $2,017 $2,017 $212 $2,229
Traffic Signals & Lighting 3 0.637 % $2,017 $2,017 $212 $2,229
Recreation Facilities 1 0.212 % $672 $672 $71 $743
Page 159 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Cellular Data Services
Detail page 120
Schedule 10.012
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Aquatics 1 0.214 % $677 $677 $70 $747
FD601 Water Fund
FD602 Sewer Fund
FD705 Whale Rock Fund
FD621Transit Fund
Total 471 100.000 %$316,730 $316,730 $31,182 $347,912
(A) Alloc basis:Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department
Source:
Page 160 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Telephones
Detail page 121
Schedule 10.013
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Public Works Administration 29 2.947 % $8,115 $8,115 $877 $8,992
Recreation Administration 10 1.016 % $2,798 $2,798 $303 $3,101
Transportation/Plan Engineering 6 0.610 % $1,679 $1,679 $182 $1,861
City Administration 16 1.626 % $4,477 $4,477 $4,477
City Attorney 11 1.118 % $3,078 $3,078 $3,078
City Clerk 24 2.439 % $6,716 $6,716 $6,716
Human Resources 22 2.236 % $6,156 $6,156 $666 $6,822
Finance 28 2.846 % $7,835 $7,835 $7,835
Facilities Maintenance 22 2.236 % $6,156 $6,156 $666 $6,822
Fleet 6 0.610 % $1,679 $1,679 $182 $1,861
Police Administration 53 5.386 % $14,831 $14,831 $1,603 $16,434
Fire Administration 65 6.606 % $18,189 $18,189 $1,967 $20,156
FD601 Water Fund 43 4.370 % $12,033 $12,033 $1,301 $13,334
FD602 Sewer Fund 65 6.606 % $18,189 $18,189 $1,967 $20,156
FD611 Parking Fund 63 6.402 % $17,629 $17,629 $1,906 $19,535
FD621Transit Fund 11 1.118 % $3,078 $3,078 $333 $3,411
Recreation Facilities 12 1.220 % $3,358 $3,358 $363 $3,721
Engineering 11 1.118 % $3,078 $3,078 $333 $3,411
Building and Safety 23 2.337 % $6,436 $6,436 $696 $7,132
Planning 17 1.728 % $4,757 $4,757 $514 $5,271
Economic Development 2 0.203 % $560 $560 $61 $621
Natural Resource Protection 5 0.508 % $1,399 $1,399 $151 $1,550
Information Services 10 1.016 % $2,798 $2,798 $303 $3,101
Community Development Admin 15 1.524 % $4,197 $4,197 $454 $4,651
Parks Maintenance 39 3.963 % $10,913 $10,913 $1,180 $12,093
Streets Maintenance 5 0.508 % $1,399 $1,399 $151 $1,550
Traffic Signals & Lighting 6 0.610 % $1,679 $1,679 $182 $1,861
Youth Services 13 1.321 % $3,638 $3,638 $393 $4,031
Community Services 10 1.016 % $2,798 $2,798 $303 $3,101
Ranger Program 4 0.407 % $1,119 $1,119 $121 $1,240
Aquatics 9 0.915 % $2,518 $2,518 $272 $2,790
Patrol 74 7.520 % $20,707 $20,707 $2,239 $22,946
Investigations 25 2.541 % $6,996 $6,996 $756 $7,752
Police Support Services 41 4.167 % $11,473 $11,473 $1,240 $12,713
Neighborhood Services 4 0.407 % $1,119 $1,119 $121 $1,240
Traffic Safety 3 0.305 % $839 $839 $91 $930
Emergency Response 48 4.878 % $13,432 $13,432 $1,452 $14,884
Hazard Prevention 10 1.016 % $2,798 $2,798 $303 $3,101
Golf Course 6 0.610 % $1,679 $1,679 $182 $1,861
Fire Apparatus Service 1 0.102 % $280 $280 $30 $310
City Council 4 0.407 % $1,119 $1,119 $1,119
CIP Project Engineering 24 2.439 % $6,716 $6,716 $726 $7,442
Page 161 of 618
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12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Telephones
Detail page 122
Schedule 10.013
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 3 0.305 % $839 $839 $91 $930
Swim Center Maintenance 1 0.102 % $280 $280 $30 $310
FD705 Whale Rock Fund 9 0.915 % $2,518 $2,518 $272 $2,790
All Other 17 1.728 % $4,757 $4,757 $514 $5,271
Community Services Group 2 0.203 % $560 $560 $560
Tourism and Bid Promotion 1 0.102 % $280 $280 $30 $310
Solid Waste Recycling 3 0.305 % $839 $839 $91 $930
Stormwater and Flood Control 3 0.305 % $839 $839 $91 $930
Emergency Management 40 4.065 % $11,193 $11,193 $1,210 $12,403
Office of DEI 3 0.305 % $839 $839 $839
Housing Policy/Homelessness 5 0.508 % $1,399 $1,399 $151 $1,550
Active Transportation 2 0.199 % $565 $565 $58 $623
Total 984 100.000 %$275,351 $275,351 $27,108 $302,459
(A) Alloc basis:Number of Telephones by Fund/Department
Source:
Page 162 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Cuesta
Detail page 123
Schedule 10.014
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD602 Sewer Fund 1 100.000 % $3,100 $3,100 $305 $3,405
Total 1 100.000 %$3,100 $3,100 $305 $3,405
(A) Alloc basis:
Source:
Page 163 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
South Hills
Detail page 124
Schedule 10.015
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 300 23.077 % $20,909 $20,909 $2,058 $22,967
Fire Administration 200 15.385 % $13,939 $13,939 $1,372 $15,311
FD601 Water Fund 150 11.538 % $10,454 $10,454 $1,029 $11,483
FD602 Sewer Fund 150 11.538 % $10,454 $10,454 $1,029 $11,483
Public Works Administration 200 15.385 % $13,939 $13,939 $1,372 $15,311
Traffic Signals & Lighting 100 7.692 % $6,970 $6,970 $686 $7,656
FD621Transit Fund 200 15.385 % $13,940 $13,940 $1,374 $15,314
Total 1,300 100.000 %$90,605 $90,605 $8,920 $99,525
(A) Alloc basis:Number of Radio Repeaters by Fund/Department/Division
Source:
Page 164 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Tassajara
Detail page 125
Schedule 10.016
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 2 28.571 % $20,649 $20,649 $2,033 $22,682
Fire Administration 2 28.571 % $20,649 $20,649 $2,033 $22,682
Public Works Administration 1 14.286 % $10,325 $10,325 $1,016 $11,341
FD705 Whale Rock Fund 2 28.572 % $20,649 $20,649 $2,033 $22,682
Total 7 100.000 %$72,272 $72,272 $7,115 $79,387
(A) Alloc basis:Number of Radio Repeaters by Fund/Department/Division
Source:
Page 165 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Direct Dept Exp
Detail page 126
Schedule 10.017
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 13,687 48.328 % $17,678 $17,678 $1,740 $19,418
Fire Administration 13,687 48.328 % $17,678 $17,678 $1,740 $19,418
FD601 Water Fund 473 1.670 % $611 $611 $60 $671
FD602 Sewer Fund 474 1.674 % $612 $612 $61 $673
Total 28,321 100.000 %$36,579 $36,579 $3,601 $40,180
(A) Alloc basis:Directly to the Benefiting General Fund Department
Source:
Page 166 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 127
Schedule 10.018
2025
Total Network
Services &
Desktop
Support
Enterprise
Apps
MDC Support Tablet Support Server Support Network
Support
Radios Telemetry Cellular Data
Services
City Council $34,287 $10,334 $8,772 $76 $677 $3,895 $9,414
City Administration $43,995 $14,467 $12,280 $121 $1,229 $5,454 $587 $5,380
Office of DEI $10,055 $4,134 $3,509 $15 $1,558
Community Services Group $15,141 $6,200 $4,386 $30 $1,948 $2,017
City Attorney $38,973 $16,534 $12,280 $136 $819 $5,454 $672
City Clerk $33,598 $12,401 $7,894 $76 $2,333 $3,506 $672
Finance $63,757 $28,069 $242 $13,128 $12,466 $2,017
Network Services $14,999 $14,999
Information Services $76,323 $20,933 $16,890 $135 $21,088 $7,488 $6,688
Human Resources $65,377 $25,111 $19,480 $252 $2,103 $8,636 $2,973
Public Works Administration $91,283 $20,545 $15,584 $118 $5,051 $6,909 $7,432
Facilities Maintenance $49,361 $11,414 $9,741 $33 $8,608 $4,318 $3,223 $5,202
Fleet $35,282 $11,414 $8,766 $101 $4,992 $3,886 $1,289 $2,973
CIP Project Engineering $130,146 $45,657 $35,065 $286 $6,033 $15,545 $4,511 $15,607
Transportation/Plan Engineering $40,849 $13,697 $9,741 $50 $11,182 $4,318
Active Transportation $9,319 $5,140 $2,431 $50 $1,075
Economic Development $11,337 $3,424 $2,922 $42 $158 $1,296 $645 $2,229
Natural Resource Protection $24,452 $9,131 $7,792 $135 $904 $3,454 $1,486
Tourism and Bid Promotion $6,638 $5,251 $39 $295 $743
Community Promotion $1,022 $456 $390 $3 $173
Community Development Admin $46,372 $13,697 $9,741 $101 $11,635 $4,318 $2,229
Commissions & Committees $2,705 $2,283 $292 $130
Planning $70,424 $22,828 $19,480 $185 $12,538 $8,636 $1,486
Engineering $47,283 $15,979 $11,688 $135 $10,888 $5,182
Building and Safety $132,971 $41,091 $33,116 $202 $12,618 $14,682 $2,578 $21,552
Housing Policy/Homelessness $27,834 $11,414 $9,741 $68 $4,318 $743
Parks Maintenance $128,519 $45,657 $29,221 $101 $6,191 $12,954 $9,668 $12,634
Swim Center Maintenance $11,931 $4,566 $1,948 $17 $4,226 $864
Urban Forest Services $27,280 $6,848 $3,896 $33 $4,382 $1,727 $1,289 $8,175
Streets Maintenance $101,931 $34,242 $27,272 $84 $5,582 $12,090 $7,734 $13,377
Traffic Signals & Lighting $33,362 $4,566 $3,896 $17 $10,121 $1,727 $1,289 $2,229
Stormwater and Flood Control $39,132 $14,450 $12,331 $101 $5,208 $5,467 $645
Solid Waste Recycling $12,673 $4,566 $3,896 $68 $1,727 $1,486
Recreation Administration $29,399 $13,697 $7,792 $101 $511 $3,454 $743
Recreation Facilities $18,338 $9,131 $1,948 $33 $609 $864 $1,289 $743
Youth Services $66,329 $25,111 $15,584 $118 $1,199 $6,909 $13,377
Community Services $38,990 $18,262 $7,792 $118 $1,061 $3,454 $5,202
Ranger Program $50,901 $18,262 $13,636 $118 $747 $6,046 $1,934 $8,918
Aquatics $23,422 $15,979 $1,948 $33 $1,061 $864 $747
Golf Course $33,725 $15,979 $7,792 $19 $904 $3,454 $3,716
Police Administration $125,955 $15,979 $13,636 $50 $1,061 $6,046 $3,223 $4,459
Page 167 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 128
Schedule 10.018
2025
Telephones Cuesta South Hills Tassajara Direct Dept Exp
City Council $1,119
City Administration $4,477
Office of DEI $839
Community Services Group $560
City Attorney $3,078
City Clerk $6,716
Finance $7,835
Network Services
Information Services $3,101
Human Resources $6,822
Public Works Administration $8,992 $15,311 $11,341
Facilities Maintenance $6,822
Fleet $1,861
CIP Project Engineering $7,442
Transportation/Plan Engineering $1,861
Active Transportation $623
Economic Development $621
Natural Resource Protection $1,550
Tourism and Bid Promotion $310
Community Promotion
Community Development Admin $4,651
Commissions & Committees
Planning $5,271
Engineering $3,411
Building and Safety $7,132
Housing Policy/Homelessness $1,550
Parks Maintenance $12,093
Swim Center Maintenance $310
Urban Forest Services $930
Streets Maintenance $1,550
Traffic Signals & Lighting $1,861 $7,656
Stormwater and Flood Control $930
Solid Waste Recycling $930
Recreation Administration $3,101
Recreation Facilities $3,721
Youth Services $4,031
Community Services $3,101
Ranger Program $1,240
Aquatics $2,790
Golf Course $1,861
Police Administration $16,434 $22,967 $22,682 $19,418
Page 168 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 129
Schedule 10.018
2025
Total Network
Services &
Desktop
Support
Enterprise
Apps
MDC Support Tablet Support Server Support Network
Support
Radios Telemetry Cellular Data
Services
Patrol $529,539 $116,424 $99,350 $121,548 $168 $12,362 $44,044 $50,271 $62,426
Investigations $116,267 $29,676 $25,324 $84 $8,156 $11,227 $15,468 $18,580
Police Support Services $131,065 $45,657 $38,960 $4,520 $17,272 $4,511 $7,432
Neighborhood Services $21,649 $4,566 $1,948 $6,191 $864 $3,867 $2,973
Traffic Safety $31,137 $6,848 $5,844 $6,348 $2,591 $7,090 $1,486
Fire Administration $118,452 $11,414 $7,792 $135 $747 $3,454 $3,223 $14,120
Emergency Response $368,006 $107,293 $91,558 $20,570 $219 $14,327 $40,590 $54,783 $23,782
Hazard Prevention $69,551 $15,979 $13,636 $118 $10,947 $6,046 $7,090 $12,634
Fire Apparatus Service $13,852 $6,848 $3,896 $33 $295 $1,727 $743
Emergency Management $17,498 $2,283 $1,948 $864
FD208 Tourism Bid Fund $3,656 $2,533 $1,123
FD601 Water Fund $264,576 $80,561 $69,486 $684 $31,720 $30,805 $20,624 $5,208
FD602 Sewer Fund $278,660 $90,948 $70,753 $812 $35,140 $31,366 $9,663 $4,261
FD611 Parking Fund $138,128 $42,278 $30,233 $5,609 $151 $2,143 $13,404 $3,223 $21,552
FD621Transit Fund $62,321 $10,158 $4,773 $33 $8,470 $2,116 $18,046
FD705 Whale Rock Fund $62,112 $9,816 $8,182 $19 $14,366 $3,627 $630
All Other $158,275 $38,808 $270 $97,774 $1,289 $14,863
Total $4,250,414 $1,210,387 $933,853 $147,727 $6,368 $422,648 $407,412 $239,052 $10,099 $347,912
Page 169 of 618
IVA/Cap95
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 130
Schedule 10.018
2025
Telephones Cuesta South Hills Tassajara Direct Dept Exp
Patrol $22,946
Investigations $7,752
Police Support Services $12,713
Neighborhood Services $1,240
Traffic Safety $930
Fire Administration $20,156 $15,311 $22,682 $19,418
Emergency Response $14,884
Hazard Prevention $3,101
Fire Apparatus Service $310
Emergency Management $12,403
FD208 Tourism Bid Fund
FD601 Water Fund $13,334 $11,483 $671
FD602 Sewer Fund $20,156 $3,405 $11,483 $673
FD611 Parking Fund $19,535
FD621Transit Fund $3,411 $15,314
FD705 Whale Rock Fund $2,790 $22,682
All Other $5,271
Total $302,459 $3,405 $99,525 $79,387 $40,180
Page 170 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
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 171 of 618
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12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Information Services
Costs to be allocated
Detail page 132
Schedule 11.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,402,583 $1,402,583
Allocated additions:
10000000 - Building Charge $1,790 $1,790
1011001 - City Administration $37,048 $9,413 $46,461
1011010 - Office of DEI $3,060 $1,948 $5,008
1012007 - Finance Non Departmental $452 $40 $492
1011501 - City Attorney $16,807 $2,369 $19,176
1011021 - City Clerk $1,071 $164 $1,235
1012000 - Finance $26,153 $3,712 $29,865
1011101 - Network Services $69,001 $7,322 $76,323
1011103 - Information Services $10,532 $10,532
1012006 - Finance Support Services $1,434 $1,434
1013001 - Human Resources $38,870 $38,870
1013003 - Wellness Program $153 $153
1015005 - Facilities Maintenance $6,776 $6,776
8020000 - Insurance ISF Fund $13,406 $13,406
Total allocated additions:$155,382 $96,139 $251,521 $251,521
Total to be allocated $1,557,965 $96,139 $1,654,104
Page 172 of 618
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Information Services
Schedule of costs to be
allocated by function
Detail page 133
Schedule 11.003
2025
Total General & Admin Information Services Enterprise Apps
Wages & Benefits
SALARIES & WAGES $838,980 $151,100 $427,964 $259,916
FRINGE BENEFITS $493,623 $88,902 $251,797 $152,924
Other Expense and Cost
SERVICES & SUPPLIES $69,980 $12,603 $35,697 $21,680
Departmental Expenditures $1,402,583 $252,605 $715,458 $434,520
Additions: 1st
Other $155,382 $155,382
Functional Cost $1,557,965 $407,987 $715,458 $434,520
Reallocate Admin ($407,987) $253,829 $154,158
Allocable Costs $1,557,965 $969,287 $588,678
1st Allocation $1,557,965 $969,287 $588,678
Additions: 2nd
Other $96,139 $96,139
Functional Cost $96,139 $96,139
Reallocate Admin ($96,139) $59,813 $36,326
Allocable Costs $96,139 $59,813 $36,326
2nd Allocation $96,139 $59,813 $36,326
Total allocated $1,654,104 $1,029,100 $625,004
Page 173 of 618
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Information Services
Detail allocation of
Information Services
Detail page 134
Schedule 11.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Network Services 206 4.038 % $39,144 $39,144 $39,144
Public Works Administration 586 11.488 % $111,351 $111,351 $7,648 $118,999
Community Development Admin 1,683 32.994 % $319,802 $319,802 $21,965 $341,767
FD601 Water Fund 404 7.920 % $76,768 $76,768 $5,273 $82,041
FD602 Sewer Fund 404 7.920 % $76,768 $76,768 $5,273 $82,041
Fire Administration 451 8.841 % $85,699 $85,699 $5,886 $91,585
Police Administration 527 10.331 % $100,140 $100,140 $6,878 $107,018
Recreation Administration 105 2.058 % $19,952 $19,952 $1,370 $21,322
City Administration 252 4.940 % $47,885 $47,885 $47,885
City Attorney 60 1.176 % $11,401 $11,401 $11,401
Stormwater and Flood Control 185 3.627 % $35,154 $35,154 $2,414 $37,568
FD705 Whale Rock Fund 61 1.196 % $11,591 $11,591 $796 $12,387
FD621Transit Fund 30 0.588 % $5,701 $5,701 $392 $6,093
FD611 Parking Fund 109 2.137 % $20,712 $20,712 $1,423 $22,135
All Other 38 0.746 % $7,219 $7,219 $495 $7,714
Total 5,101 100.000 %$969,287 $969,287 $59,813 $1,029,100
(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 174 of 618
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Information Services
Detail allocation of
Enterprise Apps
Detail page 135
Schedule 11.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.413 % $2,429 $2,429 $172 $2,601
Facilities Maintenance 500 1.032 % $6,074 $6,074 $429 $6,503
Streets Maintenance 1,400 2.889 % $17,006 $17,006 $1,201 $18,207
Stormwater and Flood Control 633 1.306 % $7,689 $7,689 $543 $8,232
Traffic Signals & Lighting 200 0.413 % $2,429 $2,429 $172 $2,601
Transportation/Plan Engineering 500 1.032 % $6,074 $6,074 $429 $6,503
Recreation Administration 400 0.825 % $4,859 $4,859 $343 $5,202
Recreation Facilities 100 0.206 % $1,215 $1,215 $86 $1,301
Youth Services 800 1.651 % $9,718 $9,718 $686 $10,404
Community Services 400 0.825 % $4,859 $4,859 $343 $5,202
Ranger Program 700 1.444 % $8,503 $8,503 $601 $9,104
Aquatics 100 0.206 % $1,215 $1,215 $86 $1,301
Golf Course 400 0.825 % $4,859 $4,859 $343 $5,202
Police Administration 700 1.444 % $8,503 $8,503 $601 $9,104
Patrol 5,100 10.524 % $61,952 $61,952 $4,376 $66,328
Investigations 1,300 2.683 % $15,792 $15,792 $1,115 $16,907
Police Support Services 2,000 4.127 % $24,295 $24,295 $1,716 $26,011
Neighborhood Services 100 0.206 % $1,215 $1,215 $86 $1,301
Traffic Safety 300 0.619 % $3,644 $3,644 $257 $3,901
Fire Administration 400 0.825 % $4,859 $4,859 $343 $5,202
Emergency Response 4,700 9.699 % $57,093 $57,093 $4,033 $61,126
Hazard Prevention 700 1.444 % $8,503 $8,503 $601 $9,104
FD601 Water Fund 3,567 7.361 % $43,330 $43,330 $3,060 $46,390
FD621Transit Fund 245 0.506 % $2,976 $2,976 $210 $3,186
City Administration 700 1.444 % $8,503 $8,503 $8,503
Economic Development 150 0.310 % $1,822 $1,822 $129 $1,951
Natural Resource Protection 400 0.825 % $4,859 $4,859 $343 $5,202
Community Promotion 20 0.041 % $243 $243 $17 $260
City Attorney 700 1.444 % $8,503 $8,503 $8,503
City Clerk 450 0.929 % $5,466 $5,466 $5,466
Finance 1,600 3.302 % $19,436 $19,436 $19,436
Network Services 855 1.764 % $10,386 $10,386 $10,386
Information Services 867 1.789 % $10,532 $10,532 $10,532
Human Resources 1,000 2.064 % $12,147 $12,147 $858 $13,005
Community Development Admin 500 1.032 % $6,074 $6,074 $429 $6,503
Building and Safety 1,700 3.508 % $20,651 $20,651 $1,459 $22,110
Public Works Administration 800 1.651 % $9,718 $9,718 $686 $10,404
Parks Maintenance 1,500 3.095 % $18,221 $18,221 $1,287 $19,508
Swim Center Maintenance 100 0.206 % $1,215 $1,215 $86 $1,301
Fire Apparatus Service 200 0.413 % $2,429 $2,429 $172 $2,601
Fleet 450 0.929 % $5,466 $5,466 $386 $5,852
FD611 Parking Fund 1,552 3.203 % $18,853 $18,853 $1,332 $20,185
Page 175 of 618
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Information Services
Detail allocation of
Enterprise Apps
Detail page 136
Schedule 11.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,800 3.714 % $21,865 $21,865 $1,544 $23,409
Planning 1,000 2.064 % $12,147 $12,147 $858 $13,005
City Council 500 1.032 % $6,074 $6,074 $6,074
Housing Policy/Homelessness 500 1.032 % $6,074 $6,074 $429 $6,503
Solid Waste Recycling 200 0.413 % $2,429 $2,429 $172 $2,601
Office of DEI 200 0.413 % $2,429 $2,429 $2,429
Engineering 600 1.238 % $7,288 $7,288 $515 $7,803
FD705 Whale Rock Fund 420 0.867 % $5,102 $5,102 $360 $5,462
FD602 Sewer Fund 3,632 7.495 % $44,120 $44,120 $3,116 $47,236
Emergency Management 100 0.206 % $1,215 $1,215 $86 $1,301
FD208 Tourism Bid Fund 130 0.268 % $1,579 $1,579 $112 $1,691
Community Services Group 250 0.516 % $3,037 $3,037 $3,037
Commissions & Committees 15 0.031 % $182 $182 $13 $195
Active Transportation 125 0.257 % $1,522 $1,522 $105 $1,627
Total 48,461 100.000 %$588,678 $588,678 $36,326 $625,004
(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 176 of 618
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Information Services
Departmental Cost
Allocation Summary
Detail page 137
Schedule 11.006
2025
Total Information Services Enterprise Apps
City Council $6,074 $6,074
City Administration $56,388 $47,885 $8,503
Office of DEI $2,429 $2,429
Community Services Group $3,037 $3,037
City Attorney $19,904 $11,401 $8,503
City Clerk $5,466 $5,466
Finance $19,436 $19,436
Network Services $49,530 $39,144 $10,386
Information Services $10,532 $10,532
Human Resources $13,005 $13,005
Public Works Administration $129,403 $118,999 $10,404
Facilities Maintenance $6,503 $6,503
Fleet $5,852 $5,852
CIP Project Engineering $23,409 $23,409
Transportation/Plan Engineering $6,503 $6,503
Active Transportation $1,627 $1,627
Economic Development $1,951 $1,951
Natural Resource Protection $5,202 $5,202
Community Promotion $260 $260
Community Development Admin $348,270 $341,767 $6,503
Commissions & Committees $195 $195
Planning $13,005 $13,005
Engineering $7,803 $7,803
Building and Safety $22,110 $22,110
Housing Policy/Homelessness $6,503 $6,503
Parks Maintenance $19,508 $19,508
Swim Center Maintenance $1,301 $1,301
Urban Forest Services $2,601 $2,601
Streets Maintenance $18,207 $18,207
Traffic Signals & Lighting $2,601 $2,601
Stormwater and Flood Control $45,800 $37,568 $8,232
Solid Waste Recycling $2,601 $2,601
Recreation Administration $26,524 $21,322 $5,202
Recreation Facilities $1,301 $1,301
Youth Services $10,404 $10,404
Community Services $5,202 $5,202
Ranger Program $9,104 $9,104
Aquatics $1,301 $1,301
Golf Course $5,202 $5,202
Police Administration $116,122 $107,018 $9,104
Patrol $66,328 $66,328
Investigations $16,907 $16,907
Page 177 of 618
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Information Services
Departmental Cost
Allocation Summary
Detail page 138
Schedule 11.006
2025
Total Information Services Enterprise Apps
Police Support Services $26,011 $26,011
Neighborhood Services $1,301 $1,301
Traffic Safety $3,901 $3,901
Fire Administration $96,787 $91,585 $5,202
Emergency Response $61,126 $61,126
Hazard Prevention $9,104 $9,104
Fire Apparatus Service $2,601 $2,601
Emergency Management $1,301 $1,301
FD208 Tourism Bid Fund $1,691 $1,691
FD601 Water Fund $128,431 $82,041 $46,390
FD602 Sewer Fund $129,277 $82,041 $47,236
FD611 Parking Fund $42,320 $22,135 $20,185
FD621Transit Fund $9,279 $6,093 $3,186
FD705 Whale Rock Fund $17,849 $12,387 $5,462
All Other $7,714 $7,714
Total $1,654,104 $1,029,100 $625,004
Page 178 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
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.
Direct – These costs are associated with direct departmental costs. Costs are allocated directly to departments identified.
Page 179 of 618
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Finance Support Services
Costs to be allocated
Detail page 140
Schedule 12.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $123,019 $123,019
Allocated additions:
1011001 - City Administration $1,391 $354 $1,745
1012007 - Finance Non Departmental $795 $70 $865
1011501 - City Attorney $1,474 $208 $1,682
1012000 - Finance $3,380 $329 $3,709
8020000 - Insurance ISF Fund $11,434 $11,434
Total allocated additions:$7,040 $12,395 $19,435 $19,435
Total to be allocated $130,059 $12,395 $142,454
Page 180 of 618
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Finance Support Services
Schedule of costs to be
allocated by function
Detail page 141
Schedule 12.003
2025
Total General & Admin General Support Services Direct
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
SUPPORT SERVICES $123,019 $122,871 $148
Departmental Expenditures $123,019 $122,871 $148
Additions: 1st
Other $7,040 $7,040
Functional Cost $130,059 $7,040 $122,871 $148
Reallocate Admin ($7,040) $7,032 $8
Allocable Costs $130,059 $129,903 $156
1st Allocation $130,059 $129,903 $156
Additions: 2nd
Other $12,395 $12,395
Functional Cost $12,395 $12,395
Reallocate Admin ($12,395) $12,380 $15
Allocable Costs $12,395 $12,380 $15
2nd Allocation $12,395 $12,380 $15
Total allocated $142,454 $142,283 $171
Page 181 of 618
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Finance Support Services
Detail allocation of
General Support Services
Detail page 142
Schedule 12.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 235,270 0.185 % $241 $241 $241
Cultural Activities 356,625 0.281 % $365 $365 $39 $404
Economic Development 814,416 0.641 % $833 $833 $89 $922
Natural Resource Protection 1,246,522 0.981 % $1,275 $1,275 $136 $1,411
Community Promotion 351,412 0.277 % $359 $359 $38 $397
City Attorney 1,652,744 1.301 % $1,690 $1,690 $1,690
City Clerk 778,365 0.613 % $796 $796 $796
Network Services 3,664,628 2.885 % $3,747 $3,747 $3,747
Human Resources 2,047,242 1.611 % $2,093 $2,093 $223 $2,316
Insurance ISF Fund 4,393,969 3.459 % $4,493 $4,493 $479 $4,972
Wellness Program 38,744 0.030 % $40 $40 $4 $44
Community Development Admin 971,303 0.765 % $993 $993 $106 $1,099
Commissions & Committees 10,187 0.008 % $10 $10 $1 $11
Planning 1,896,174 1.493 % $1,939 $1,939 $206 $2,145
Building and Safety 2,886,803 2.272 % $2,952 $2,952 $314 $3,266
Public Works Administration 1,486,040 1.170 % $1,520 $1,520 $162 $1,682
Parks Maintenance 4,077,165 3.209 % $4,169 $4,169 $444 $4,613
Swim Center Maintenance 665,424 0.524 % $680 $680 $72 $752
Urban Forest Services 229,260 0.180 % $234 $234 $25 $259
Facilities Maintenance 1,539,289 1.212 % $1,574 $1,574 $168 $1,742
Streets Maintenance 2,435,887 1.917 % $2,491 $2,491 $265 $2,756
Stormwater and Flood Control 1,137,402 0.895 % $1,163 $1,163 $124 $1,287
Traffic Signals & Lighting 719,851 0.567 % $736 $736 $78 $814
Fleet 1,470,536 1.158 % $1,504 $1,504 $160 $1,664
City Administration 1,593,051 1.254 % $1,629 $1,629 $1,629
Transportation/Plan Engineering 880,829 0.693 % $901 $901 $96 $997
Recreation Administration 978,461 0.770 % $1,000 $1,000 $107 $1,107
Recreation Facilities 390,589 0.307 % $399 $399 $43 $442
Youth Services 1,557,030 1.226 % $1,592 $1,592 $170 $1,762
Ranger Program 882,011 0.694 % $902 $902 $96 $998
Aquatics 706,839 0.556 % $723 $723 $77 $800
Police Administration 2,482,077 1.954 % $2,538 $2,538 $270 $2,808
Patrol 13,627,569 10.727 % $13,934 $13,934 $1,484 $15,418
Investigations 3,647,834 2.871 % $3,730 $3,730 $397 $4,127
Neighborhood Services 304,657 0.240 % $312 $312 $33 $345
Traffic Safety 922,256 0.726 % $943 $943 $100 $1,043
Fire Administration 1,447,660 1.140 % $1,480 $1,480 $158 $1,638
Emergency Response 15,169,981 11.941 % $15,512 $15,512 $1,652 $17,164
Hazard Prevention 1,075,918 0.847 % $1,100 $1,100 $117 $1,217
Training Services 108,109 0.085 % $111 $111 $12 $123
Fire Station 41,472 0.033 % $42 $42 $5 $47
Emergency Management 99,079 0.078 % $101 $101 $11 $112
Page 182 of 618
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Finance Support Services
Detail allocation of
General Support Services
Detail page 143
Schedule 12.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD202 Downtown Bid Fund 185,341 0.146 % $190 $190 $20 $210
FD601 Water Fund 8,408,198 6.618 % $8,598 $8,598 $916 $9,514
FD611 Parking Fund 3,845,798 3.027 % $3,932 $3,932 $419 $4,351
FD602 Sewer Fund 9,561,341 7.526 % $9,777 $9,777 $1,041 $10,818
Golf Course 827,151 0.651 % $846 $846 $90 $936
FD705 Whale Rock Fund 1,682,420 1.324 % $1,720 $1,720 $183 $1,903
Information Services 1,402,583 1.104 % $1,434 $1,434 $1,434
FD208 Tourism Bid Fund 2,152,578 1.694 % $2,201 $2,201 $234 $2,435
FD621Transit Fund 1,501,262 1.182 % $1,535 $1,535 $163 $1,698
FD206 Law Enforcement Grant Fund 156,008 0.123 % $160 $160 $17 $177
Fire Apparatus Service 631,944 0.497 % $646 $646 $69 $715
Police Support Services 3,672,725 2.891 % $3,755 $3,755 $400 $4,155
Community Services 670,957 0.528 % $686 $686 $73 $759
FD711 Hazardous Mat Task Force Fund 98,249 0.077 % $100 $100 $11 $111
CIP Project Engineering 2,819,887 2.220 % $2,883 $2,883 $307 $3,190
Community Services Group 554,787 0.437 % $567 $567 $567
Solid Waste Recycling 397,402 0.313 % $406 $406 $43 $449
Finance Non Departmental 227,523 0.179 % $233 $233 $233
Office of DEI 567,531 0.447 % $580 $580 $580
Engineering 899,156 0.708 % $919 $919 $98 $1,017
Housing Policy/Homelessness 1,201,192 0.946 % $1,228 $1,228 $131 $1,359
Jack House 1,121 0.001 % $1 $1 $1
Recruit Academy 49,045 0.039 % $50 $50 $5 $55
Mobile Crisis Unit 163,942 0.129 % $168 $168 $18 $186
FD212 San Luis Ranch CFD 181,313 0.143 % $185 $185 $20 $205
FD701 General Agency Fund 742,930 0.585 % $760 $760 $81 $841
FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.004 % $5 $5 $1 $6
FD406 Public Safety Equip Replacement Fund 307,329 0.242 % $314 $314 $33 $347
FD209 SB1186 CASP Certify Fund 500 $1 $1 $1
FD213 Avila Ranch CFE 50,435 0.040 % $52 $52 $5 $57
Finance 2,686,590 2.115 % $2,747 $2,747 $2,747
FD214 Avilia Ranch DPA Fund 40,000 0.031 % $41 $41 $4 $45
Active Transportation 257,727 0.203 % $264 $264 $28 $292
FD217 Opioid Settlement Fund 56,844 0.045 % $58 $58 $6 $64
FD726 Asset Forfeiture Pending 13,640 0.011 % $14 $14 $3 $17
FD727 SWAT Task Force 587 -0.002% $1 $1 $1
Total 127,041,739 100.000 %$129,903 $129,903 $12,380 $142,283
(A) Alloc basis:Total Operating Expenditures by Department/Division
Source:
Page 183 of 618
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Finance Support Services
Detail allocation of
Direct
Detail page 144
Schedule 12.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Fire Administration 100 100.000 % $156 $156 $15 $171
Total 100 100.000 %$156 $156 $15 $171
(A) Alloc basis:
Source:
Page 184 of 618
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Finance Support Services
Departmental Cost
Allocation Summary
Detail page 145
Schedule 12.006
2025
Total General Support Services Direct
City Council $241 $241
City Administration $1,629 $1,629
Office of DEI $580 $580
Community Services Group $567 $567
Finance Non Departmental $233 $233
City Attorney $1,690 $1,690
City Clerk $796 $796
Finance $2,747 $2,747
Network Services $3,747 $3,747
Information Services $1,434 $1,434
Human Resources $2,316 $2,316
Wellness Program $44 $44
Public Works Administration $1,682 $1,682
Facilities Maintenance $1,742 $1,742
Fleet $1,664 $1,664
CIP Project Engineering $3,190 $3,190
Transportation/Plan Engineering $997 $997
Active Transportation $292 $292
Insurance ISF Fund $4,972 $4,972
Cultural Activities $404 $404
Economic Development $922 $922
Natural Resource Protection $1,411 $1,411
Community Promotion $397 $397
Community Development Admin $1,099 $1,099
Commissions & Committees $11 $11
Planning $2,145 $2,145
Engineering $1,017 $1,017
Building and Safety $3,266 $3,266
Housing Policy/Homelessness $1,359 $1,359
Parks Maintenance $4,613 $4,613
Swim Center Maintenance $752 $752
Urban Forest Services $259 $259
Streets Maintenance $2,756 $2,756
Traffic Signals & Lighting $814 $814
Stormwater and Flood Control $1,287 $1,287
Solid Waste Recycling $449 $449
Recreation Administration $1,107 $1,107
Recreation Facilities $442 $442
Youth Services $1,762 $1,762
Community Services $759 $759
Ranger Program $998 $998
Aquatics $800 $800
Page 185 of 618
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Finance Support Services
Departmental Cost
Allocation Summary
Detail page 146
Schedule 12.006
2025
Total General Support Services Direct
Golf Course $936 $936
Jack House $1 $1
Police Administration $2,808 $2,808
Patrol $15,418 $15,418
Investigations $4,127 $4,127
Police Support Services $4,155 $4,155
Neighborhood Services $345 $345
Traffic Safety $1,043 $1,043
Fire Administration $1,809 $1,638 $171
Emergency Response $17,164 $17,164
Hazard Prevention $1,217 $1,217
Training Services $123 $123
Recruit Academy $55 $55
Fire Apparatus Service $715 $715
Fire Station $47 $47
Mobile Crisis Unit $186 $186
Emergency Management $112 $112
FD202 Downtown Bid Fund $210 $210
FD206 Law Enforcement Grant Fund $177 $177
FD208 Tourism Bid Fund $2,435 $2,435
FD209 SB1186 CASP Certify Fund $1 $1
FD212 San Luis Ranch CFD $205 $205
FD213 Avila Ranch CFE $57 $57
FD214 Avilia Ranch DPA Fund $45 $45
FD217 Opioid Settlement Fund $64 $64
FD406 Public Safety Equip Replacement Fund $347 $347
FD601 Water Fund $9,514 $9,514
FD602 Sewer Fund $10,818 $10,818
FD611 Parking Fund $4,351 $4,351
FD621Transit Fund $1,698 $1,698
FD701 General Agency Fund $841 $841
FD705 Whale Rock Fund $1,903 $1,903
FD711 Hazardous Mat Task Force Fund $111 $111
FD715 Boysen Ranch Conserv Easemt Fund $6 $6
FD726 Asset Forfeiture Pending $17 $17
FD727 SWAT Task Force $1 $1
Total $142,454 $142,283 $171
Page 186 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
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 187 of 618
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Human Resources
Costs to be allocated
Detail page 148
Schedule 13.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,047,242 $2,047,242
Deductions:
EMPLOYEE RECOGNITION ($16,459)
Total deductions:($16,459)($16,459)
Allocated additions:
1011002 - City Council $22,787 $11,183 $33,970
1011001 - City Administration $23,155 $5,890 $29,045
1011010 - Office of DEI $3,529 $2,247 $5,776
1012007 - Finance Non Departmental $3,583 $317 $3,900
1011501 - City Attorney $24,532 $3,458 $27,990
1011021 - City Clerk $49,347 $10,758 $60,105
1012000 - Finance $44,236 $5,608 $49,844
1011101 - Network Services $59,048 $6,329 $65,377
1011103 - Information Services $12,147 $858 $13,005
1012006 - Finance Support Services $2,093 $223 $2,316
1013003 - Wellness Program $177 $177
1015005 - Facilities Maintenance $42,459 $42,459
8020000 - Insurance ISF Fund $59,487 $59,487
Total allocated additions:$244,457 $148,994 $393,451 $393,451
Total to be allocated $2,275,240 $148,994 $2,424,234
Page 188 of 618
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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 149
Schedule 13.003
2025
Total General & Admin Human Resources Other Direct Exp Tiution Reimbursement
Wages & Benefits
SALARIES & WAGES $990,297 $990,297
FRINGE BENEFITS $502,593 $502,593
Other Expense and Cost
SERVICES & SUPPLIES $337,756 $337,756
CONTRACT SERVICES $108,063 $50,064 $57,999
TUITION REIMBURSEMENT $9,290 $9,290
EMPLOYEE RECOGNITION $16,459 $16,459
OTHER DIRECT $82,784 $2,625 $80,159
Departmental Expenditures $2,047,242 $16,459 $1,883,335 $138,158 $9,290
Cost Adjustments
Deductions ($16,459) ($16,459)
Additions: 1st
Other $244,457 $244,457
Functional Cost $2,275,240 $2,127,792 $138,158 $9,290
Allocable Costs $2,275,240 $2,127,792 $138,158 $9,290
1st Allocation $2,275,240 $2,127,792 $138,158 $9,290
Additions: 2nd
Other $148,994 $148,994
Functional Cost $148,994 $148,994
Allocable Costs $148,994 $148,994
2nd Allocation $148,994 $148,994
Total allocated $2,424,234 $2,276,786 $138,158 $9,290
Page 189 of 618
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Human Resources
Detail allocation of
Human Resources
Detail page 150
Schedule 13.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.421 % $8,966 $8,966 $721 $9,687
Facilities Maintenance 500 1.053 % $22,416 $22,416 $1,802 $24,218
Streets Maintenance 1,400 2.950 % $62,765 $62,765 $5,046 $67,811
Stormwater and Flood Control 633 1.334 % $28,379 $28,379 $2,281 $30,660
Traffic Signals & Lighting 200 0.421 % $8,966 $8,966 $721 $9,687
Transportation/Plan Engineering 500 1.053 % $22,416 $22,416 $1,802 $24,218
Recreation Administration 400 0.843 % $17,933 $17,933 $1,442 $19,375
Recreation Facilities 100 0.211 % $4,483 $4,483 $360 $4,843
Youth Services 800 1.686 % $35,866 $35,866 $2,883 $38,749
Community Services 400 0.843 % $17,933 $17,933 $1,442 $19,375
Ranger Program 700 1.475 % $31,383 $31,383 $2,523 $33,906
Aquatics 100 0.211 % $4,483 $4,483 $360 $4,843
Golf Course 400 0.843 % $17,933 $17,933 $1,442 $19,375
Police Administration 700 1.475 % $31,383 $31,383 $2,523 $33,906
Patrol 5,100 10.746 % $228,645 $228,645 $18,381 $247,026
Investigations 1,300 2.739 % $58,282 $58,282 $4,685 $62,967
Police Support Services 2,000 4.214 % $89,665 $89,665 $7,208 $96,873
Neighborhood Services 100 0.211 % $4,483 $4,483 $360 $4,843
Traffic Safety 300 0.632 % $13,450 $13,450 $1,081 $14,531
Fire Administration 400 0.843 % $17,933 $17,933 $1,442 $19,375
Emergency Response 4,700 9.903 % $210,712 $210,712 $16,940 $227,652
Hazard Prevention 700 1.475 % $31,383 $31,383 $2,523 $33,906
FD601 Water Fund 3,567 7.516 % $159,917 $159,917 $12,856 $172,773
FD621Transit Fund 245 0.516 % $10,984 $10,984 $883 $11,867
City Administration 700 1.475 % $31,383 $31,383 $31,383
Economic Development 150 0.316 % $6,725 $6,725 $541 $7,266
Natural Resource Protection 400 0.843 % $17,933 $17,933 $1,442 $19,375
Community Promotion 20 0.042 % $897 $897 $72 $969
City Attorney 700 1.475 % $31,383 $31,383 $31,383
City Clerk 450 0.948 % $20,175 $20,175 $20,175
Finance 1,600 3.371 % $71,732 $71,732 $71,732
Network Services 855 1.801 % $38,332 $38,332 $38,332
Information Services 867 1.827 % $38,870 $38,870 $38,870
Community Development Admin 500 1.053 % $22,416 $22,416 $1,802 $24,218
Building and Safety 1,700 3.582 % $76,215 $76,215 $6,127 $82,342
Public Works Administration 800 1.686 % $35,866 $35,866 $2,883 $38,749
Parks Maintenance 1,500 3.160 % $67,249 $67,249 $5,406 $72,655
Swim Center Maintenance 100 0.211 % $4,483 $4,483 $360 $4,843
Fire Apparatus Service 200 0.421 % $8,966 $8,966 $721 $9,687
Fleet 450 0.948 % $20,175 $20,175 $1,622 $21,797
FD611 Parking Fund 1,552 3.270 % $69,580 $69,580 $5,594 $75,174
CIP Project Engineering 1,800 3.793 % $80,698 $80,698 $6,488 $87,186
Page 190 of 618
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Human Resources
Detail allocation of
Human Resources
Detail page 151
Schedule 13.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Planning 1,000 2.107 % $44,832 $44,832 $3,604 $48,436
City Council 500 1.053 % $22,416 $22,416 $22,416
Housing Policy/Homelessness 500 1.053 % $22,416 $22,416 $1,802 $24,218
Solid Waste Recycling 200 0.421 % $8,966 $8,966 $721 $9,687
Office of DEI 200 0.421 % $8,966 $8,966 $8,966
Engineering 600 1.264 % $26,899 $26,899 $2,163 $29,062
FD705 Whale Rock Fund 420 0.885 % $18,830 $18,830 $1,514 $20,344
FD602 Sewer Fund 3,632 7.653 % $162,831 $162,831 $13,090 $175,921
Emergency Management 100 0.211 % $4,483 $4,483 $360 $4,843
FD208 Tourism Bid Fund 130 0.274 % $5,828 $5,828 $469 $6,297
Community Services Group 250 0.527 % $11,208 $11,208 $11,208
Commissions & Committees 15 0.032 % $672 $672 $54 $726
Active Transportation 125 0.263 % $5,608 $5,608 $452 $6,060
Total 47,461 100.000 %$2,127,792 $2,127,792 $148,994 $2,276,786
(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 152
Schedule 13.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Fire Administration 9,117 6.599 % $9,117 $9,117 $9,117
FD611 Parking Fund 11,560 8.367 % $11,560 $11,560 $11,560
Recreation Administration 12,945 9.370 % $12,945 $12,945 $12,945
Police Administration 5,262 3.809 % $5,262 $5,262 $5,262
FD601 Water Fund 21,822 15.795 % $21,822 $21,822 $21,822
Public Works Administration 25,603 18.532 % $25,603 $25,603 $25,603
CIP Project Engineering 10,920 7.904 % $10,920 $10,920 $10,920
Engineering 67 0.048 % $67 $67 $67
Facilities Maintenance 289 0.209 % $289 $289 $289
Parks Maintenance 157 0.114 % $157 $157 $157
Transportation/Plan Engineering 76 0.055 % $76 $76 $76
Community Development Admin 9,739 7.049 % $9,739 $9,739 $9,739
City Administration 15,729 11.385 % $15,729 $15,729 $15,729
City Attorney 14,872 10.764 % $14,872 $14,872 $14,872
Total 138,158 100.000 %$138,158 $138,158 $138,158
(A) Alloc basis:Directly to the Benefiting General Fund Department
Source:
Page 192 of 618
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Human Resources
Detail allocation of
Tiution Reimbursement
Detail page 153
Schedule 13.006
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Emergency Response 1,500 14.328 % $1,331 $1,331 $1,331
Patrol 1,500 14.328 % $1,331 $1,331 $1,331
Investigations 2,969 28.360 % $2,635 $2,635 $2,635
Police Administration 1,500 14.328 % $1,331 $1,331 $1,331
FD601 Water Fund 1,500 14.328 % $1,331 $1,331 $1,331
Active Transportation 1,500 14.328 % $1,331 $1,331 $1,331
Total 10,469 100.000 %$9,290 $9,290 $9,290
(A) Alloc basis:Tuition Exp by General Fund Department/Division
Source:
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Human Resources
Departmental Cost
Allocation Summary
Detail page 154
Schedule 13.007
2025
Total Human Resources Other Direct Exp Tiution Reimbursement
City Council $22,416 $22,416
City Administration $47,112 $31,383 $15,729
Office of DEI $8,966 $8,966
Community Services Group $11,208 $11,208
City Attorney $46,255 $31,383 $14,872
City Clerk $20,175 $20,175
Finance $71,732 $71,732
Network Services $38,332 $38,332
Information Services $38,870 $38,870
Public Works Administration $64,352 $38,749 $25,603
Facilities Maintenance $24,507 $24,218 $289
Fleet $21,797 $21,797
CIP Project Engineering $98,106 $87,186 $10,920
Transportation/Plan Engineering $24,294 $24,218 $76
Active Transportation $7,391 $6,060 $1,331
Economic Development $7,266 $7,266
Natural Resource Protection $19,375 $19,375
Community Promotion $969 $969
Community Development Admin $33,957 $24,218 $9,739
Commissions & Committees $726 $726
Planning $48,436 $48,436
Engineering $29,129 $29,062 $67
Building and Safety $82,342 $82,342
Housing Policy/Homelessness $24,218 $24,218
Parks Maintenance $72,812 $72,655 $157
Swim Center Maintenance $4,843 $4,843
Urban Forest Services $9,687 $9,687
Streets Maintenance $67,811 $67,811
Traffic Signals & Lighting $9,687 $9,687
Stormwater and Flood Control $30,660 $30,660
Solid Waste Recycling $9,687 $9,687
Recreation Administration $32,320 $19,375 $12,945
Recreation Facilities $4,843 $4,843
Youth Services $38,749 $38,749
Community Services $19,375 $19,375
Ranger Program $33,906 $33,906
Aquatics $4,843 $4,843
Golf Course $19,375 $19,375
Police Administration $40,499 $33,906 $5,262 $1,331
Patrol $248,357 $247,026 $1,331
Investigations $65,602 $62,967 $2,635
Police Support Services $96,873 $96,873
Page 194 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Human Resources
Departmental Cost
Allocation Summary
Detail page 155
Schedule 13.007
2025
Total Human Resources Other Direct Exp Tiution Reimbursement
Neighborhood Services $4,843 $4,843
Traffic Safety $14,531 $14,531
Fire Administration $28,492 $19,375 $9,117
Emergency Response $228,983 $227,652 $1,331
Hazard Prevention $33,906 $33,906
Fire Apparatus Service $9,687 $9,687
Emergency Management $4,843 $4,843
FD208 Tourism Bid Fund $6,297 $6,297
FD601 Water Fund $195,926 $172,773 $21,822 $1,331
FD602 Sewer Fund $175,921 $175,921
FD611 Parking Fund $86,734 $75,174 $11,560
FD621Transit Fund $11,867 $11,867
FD705 Whale Rock Fund $20,344 $20,344
Total $2,424,234 $2,276,786 $138,158 $9,290
Page 195 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
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.
Preventative Mental Health Program – These costs are associated with short term counseling services offered to employees within the
Police and Fite Department. Cost are allocated directly to Police and Fire.
Page 196 of 618
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Wellness Program
Costs to be allocated
Detail page 157
Schedule 14.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $38,744 $38,744
Allocated additions:
1011001 - City Administration $438 $111 $549
1012007 - Finance Non Departmental $250 $22 $272
1011501 - City Attorney $464 $65 $529
1012000 - Finance $846 $85 $931
1012006 - Finance Support Services $40 $4 $44
1015005 - Facilities Maintenance $16,652 $16,652
8020000 - Insurance ISF Fund $3,601 $3,601
Total allocated additions:$2,038 $20,540 $22,578 $22,578
Total to be allocated $40,782 $20,540 $61,322
Page 197 of 618
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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 158
Schedule 14.003
2025
Total General & Admin Wellness Program Preventative Mental Health
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
FURNITURE AND FIXTURES $8,144 $8,144
OTHER CONTRACT SERVICES $30,600 $30,600
Departmental Expenditures $38,744 $8,144 $30,600
Additions: 1st
Other $2,038 $2,038
Functional Cost $40,782 $2,038 $8,144 $30,600
Reallocate Admin ($2,038) $428 $1,610
Allocable Costs $40,782 $8,572 $32,210
1st Allocation $40,782 $8,572 $32,210
Additions: 2nd
Other $20,540 $20,540
Functional Cost $20,540 $20,540
Reallocate Admin ($20,540) $4,318 $16,222
Allocable Costs $20,540 $4,318 $16,222
2nd Allocation $20,540 $4,318 $16,222
Total allocated $61,322 $12,890 $48,432
Page 198 of 618
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Wellness Program
Detail allocation of
Wellness Program
Detail page 159
Schedule 14.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.413 % $35 $35 $21 $56
Facilities Maintenance 500 1.032 % $88 $88 $52 $140
Streets Maintenance 1,400 2.889 % $248 $248 $146 $394
Stormwater and Flood Control 633 1.306 % $112 $112 $66 $178
Traffic Signals & Lighting 200 0.413 % $35 $35 $21 $56
Transportation/Plan Engineering 500 1.032 % $88 $88 $52 $140
Recreation Administration 400 0.825 % $71 $71 $42 $113
Recreation Facilities 100 0.206 % $18 $18 $10 $28
Youth Services 800 1.651 % $142 $142 $84 $226
Community Services 400 0.825 % $71 $71 $42 $113
Ranger Program 700 1.444 % $124 $124 $73 $197
Aquatics 100 0.206 % $18 $18 $10 $28
Golf Course 400 0.825 % $71 $71 $42 $113
Police Administration 700 1.444 % $124 $124 $73 $197
Patrol 5,100 10.524 % $902 $902 $533 $1,435
Investigations 1,300 2.683 % $230 $230 $136 $366
Police Support Services 2,000 4.127 % $354 $354 $209 $563
Neighborhood Services 100 0.206 % $18 $18 $10 $28
Traffic Safety 300 0.619 % $53 $53 $31 $84
Fire Administration 400 0.825 % $71 $71 $42 $113
Emergency Response 4,700 9.699 % $831 $831 $491 $1,322
Hazard Prevention 700 1.444 % $124 $124 $73 $197
FD601 Water Fund 3,567 7.361 % $631 $631 $373 $1,004
FD621Transit Fund 245 0.506 % $43 $43 $26 $69
City Administration 700 1.444 % $124 $124 $124
Economic Development 150 0.310 % $27 $27 $16 $43
Natural Resource Protection 400 0.825 % $71 $71 $42 $113
Community Promotion 20 0.041 % $4 $4 $2 $6
City Attorney 700 1.444 % $124 $124 $124
City Clerk 450 0.929 % $80 $80 $80
Finance 1,600 3.302 % $283 $283 $283
Network Services 855 1.764 % $151 $151 $151
Information Services 867 1.789 % $153 $153 $153
Human Resources 1,000 2.064 % $177 $177 $177
Community Development Admin 500 1.032 % $88 $88 $52 $140
Building and Safety 1,700 3.508 % $301 $301 $178 $479
Public Works Administration 800 1.651 % $142 $142 $84 $226
Parks Maintenance 1,500 3.095 % $265 $265 $157 $422
Swim Center Maintenance 100 0.206 % $18 $18 $10 $28
Fire Apparatus Service 200 0.413 % $35 $35 $21 $56
Fleet 450 0.929 % $80 $80 $47 $127
FD611 Parking Fund 1,552 3.203 % $275 $275 $162 $437
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Wellness Program
Detail allocation of
Wellness Program
Detail page 160
Schedule 14.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,800 3.714 % $318 $318 $188 $506
Planning 1,000 2.064 % $177 $177 $104 $281
City Council 500 1.032 % $88 $88 $88
Housing Policy/Homelessness 500 1.032 % $88 $88 $52 $140
Solid Waste Recycling 200 0.413 % $35 $35 $21 $56
Office of DEI 200 0.413 % $35 $35 $35
Engineering 600 1.238 % $106 $106 $63 $169
FD705 Whale Rock Fund 420 0.867 % $74 $74 $44 $118
FD602 Sewer Fund 3,632 7.495 % $642 $642 $379 $1,021
Emergency Management 100 0.206 % $18 $18 $10 $28
FD208 Tourism Bid Fund 130 0.268 % $23 $23 $14 $37
Community Services Group 250 0.516 % $44 $44 $44
Commissions & Committees 15 0.031 % $3 $3 $2 $5
Active Transportation 125 0.257 % $21 $21 $12 $33
Total 48,461 100.000 %$8,572 $8,572 $4,318 $12,890
(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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Wellness Program
Detail allocation of
Preventative Mental Health
Detail page 161
Schedule 14.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 50 50.000 % $16,105 $16,105 $8,111 $24,216
Fire Administration 50 50.000 % $16,105 $16,105 $8,111 $24,216
Total 100 100.000 %$32,210 $32,210 $16,222 $48,432
(A) Alloc basis:
Source:
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Wellness Program
Departmental Cost
Allocation Summary
Detail page 162
Schedule 14.006
2025
Total Wellness Program Preventative Mental Health
City Council $88 $88
City Administration $124 $124
Office of DEI $35 $35
Community Services Group $44 $44
City Attorney $124 $124
City Clerk $80 $80
Finance $283 $283
Network Services $151 $151
Information Services $153 $153
Human Resources $177 $177
Public Works Administration $226 $226
Facilities Maintenance $140 $140
Fleet $127 $127
CIP Project Engineering $506 $506
Transportation/Plan Engineering $140 $140
Active Transportation $33 $33
Economic Development $43 $43
Natural Resource Protection $113 $113
Community Promotion $6 $6
Community Development Admin $140 $140
Commissions & Committees $5 $5
Planning $281 $281
Engineering $169 $169
Building and Safety $479 $479
Housing Policy/Homelessness $140 $140
Parks Maintenance $422 $422
Swim Center Maintenance $28 $28
Urban Forest Services $56 $56
Streets Maintenance $394 $394
Traffic Signals & Lighting $56 $56
Stormwater and Flood Control $178 $178
Solid Waste Recycling $56 $56
Recreation Administration $113 $113
Recreation Facilities $28 $28
Youth Services $226 $226
Community Services $113 $113
Ranger Program $197 $197
Aquatics $28 $28
Golf Course $113 $113
Police Administration $24,413 $197 $24,216
Patrol $1,435 $1,435
Investigations $366 $366
Page 202 of 618
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Wellness Program
Departmental Cost
Allocation Summary
Detail page 163
Schedule 14.006
2025
Total Wellness Program Preventative Mental Health
Police Support Services $563 $563
Neighborhood Services $28 $28
Traffic Safety $84 $84
Fire Administration $24,329 $113 $24,216
Emergency Response $1,322 $1,322
Hazard Prevention $197 $197
Fire Apparatus Service $56 $56
Emergency Management $28 $28
FD208 Tourism Bid Fund $37 $37
FD601 Water Fund $1,004 $1,004
FD602 Sewer Fund $1,021 $1,021
FD611 Parking Fund $437 $437
FD621Transit Fund $69 $69
FD705 Whale Rock Fund $118 $118
Total $61,322 $12,890 $48,432
Page 203 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
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.
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Public Works Administration
Costs to be allocated
Detail page 165
Schedule 15.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,486,040 $1,486,040
Allocated additions:
10000000 - Building Charge $19,028 $19,028
1011002 - City Council $27,344 $13,419 $40,763
1011001 - City Administration $16,808 $4,275 $21,083
1011010 - Office of DEI $2,823 $1,797 $4,620
1011009 - Community Services Group $151,679 $15,957 $167,636
1012007 - Finance Non Departmental $268 $24 $292
1011501 - City Attorney $17,807 $2,510 $20,317
1011021 - City Clerk $58,723 $12,834 $71,557
1012000 - Finance $27,174 $3,801 $30,975
1011101 - Network Services $82,656 $8,627 $91,283
1011103 - Information Services $121,069 $8,334 $129,403
1012006 - Finance Support Services $1,520 $162 $1,682
1013001 - Human Resources $61,469 $2,883 $64,352
1013003 - Wellness Program $142 $84 $226
1015005 - Facilities Maintenance $51,080 $51,080
1015008 - Fleet $7,355 $7,355
8020000 - Insurance ISF Fund $10,217 $10,217
Total allocated additions:$588,510 $143,359 $731,869 $731,869
Total to be allocated $2,074,550 $143,359 $2,217,909
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Public Works Administration
Schedule of costs to be
allocated by function
Detail page 166
Schedule 15.003
2025
Total General & Admin Deputy Director/City Engineer Director Enterprise Funds
Wages & Benefits
SALARIES & WAGES $963,046 $180,667 $535,646 $216,300 $30,433
FRINGE BENEFITS $481,590 $90,346 $267,860 $108,165 $15,219
Other Expense and Cost
SERVICES & SUPPLIES $41,404 $7,767 $23,029 $9,299 $1,309
Departmental Expenditures $1,486,040 $278,780 $826,535 $333,764 $46,961
Additions: 1st
Other $588,510 $588,510
Functional Cost $2,074,550 $867,290 $826,535 $333,764 $46,961
Reallocate Admin ($867,290) $593,779 $239,775 $33,736
Allocable Costs $2,074,550 $1,420,314 $573,539 $80,697
1st Allocation $2,074,550 $1,420,314 $573,539 $80,697
Additions: 2nd
Other $143,359 $143,359
Functional Cost $143,359 $143,359
Reallocate Admin ($143,359) $98,149 $39,634 $5,576
Allocable Costs $143,359 $98,149 $39,634 $5,576
2nd Allocation $143,359 $98,149 $39,634 $5,576
Total allocated $2,217,909 $1,518,463 $613,173 $86,273
Page 206 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Public Works Administration
Detail allocation of
Deputy Director/City Engineer
Detail page 167
Schedule 15.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 451 11.708 % $166,293 $166,293 $11,491 $177,784
Urban Forest Services 531 13.785 % $195,791 $195,791 $13,530 $209,321
CIP Project Engineering 1,790 46.469 % $660,011 $660,011 $45,609 $705,620
Fleet 63 1.636 % $23,229 $23,229 $1,605 $24,834
Swim Center Maintenance 59 1.532 % $21,755 $21,755 $1,503 $23,258
Facilities Maintenance 79 2.051 % $29,129 $29,129 $2,013 $31,142
Traffic Signals & Lighting 93 2.414 % $34,291 $34,291 $2,370 $36,661
Streets Maintenance 59 1.532 % $21,755 $21,755 $1,503 $23,258
Stormwater and Flood Control 94 2.440 % $34,660 $34,660 $2,395 $37,055
Transportation/Plan Engineering 537 13.941 % $198,003 $198,003 $13,683 $211,686
Eng Dev Review (Utility Services) 96 2.492 % $35,397 $35,397 $2,447 $37,844
Total 3,852 100.000 %$1,420,314 $1,420,314 $98,149 $1,518,463
(A) Alloc basis:Hours Supervised by Department/Division
Source:
Page 207 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Public Works Administration
Detail allocation of
Director
Detail page 168
Schedule 15.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 2.203 % $12,633 $12,633 $873 $13,506
Facilities Maintenance 500 5.507 % $31,583 $31,583 $2,182 $33,765
Streets Maintenance 1,400 15.419 % $88,431 $88,431 $6,111 $94,542
Stormwater and Flood Control 633 6.971 % $39,984 $39,984 $2,763 $42,747
Traffic Signals & Lighting 200 2.203 % $12,633 $12,633 $873 $13,506
Transportation/Plan Engineering 500 5.507 % $31,583 $31,583 $2,182 $33,765
FD621Transit Fund 245 2.698 % $15,475 $15,475 $1,069 $16,544
Parks Maintenance 1,500 16.520 % $94,748 $94,748 $6,547 $101,295
Swim Center Maintenance 100 1.101 % $6,317 $6,317 $436 $6,753
Fleet 450 4.956 % $28,424 $28,424 $1,964 $30,388
FD611 Parking Fund 1,552 17.093 % $98,032 $98,032 $6,774 $104,806
CIP Project Engineering 1,800 19.822 % $113,696 $113,696 $7,860 $121,556
Total 9,080 100.000 %$573,539 $573,539 $39,634 $613,173
(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 208 of 618
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12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Public Works Administration
Detail allocation of
Enterprise Funds
Detail page 169
Schedule 15.006
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 125 39.557 % $31,921 $31,921 $2,206 $34,127
FD621Transit Fund 125 39.557 % $31,921 $31,921 $2,206 $34,127
FD601 Water Fund 33 10.443 % $8,427 $8,427 $582 $9,009
FD602 Sewer Fund 33 10.443 % $8,428 $8,428 $582 $9,010
Total 316 100.000 %$80,697 $80,697 $5,576 $86,273
(A) Alloc basis:Analysis of Time Worked
Source:
Page 209 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Public Works Administration
Departmental Cost
Allocation Summary
Detail page 170
Schedule 15.007
2025
Total Deputy Director/City Engineer Director Enterprise Funds
Facilities Maintenance $64,907 $31,142 $33,765
Fleet $55,222 $24,834 $30,388
CIP Project Engineering $827,176 $705,620 $121,556
Transportation/Plan Engineering $245,451 $211,686 $33,765
Eng Dev Review (Utility Services) $37,844 $37,844
Parks Maintenance $279,079 $177,784 $101,295
Swim Center Maintenance $30,011 $23,258 $6,753
Urban Forest Services $222,827 $209,321 $13,506
Streets Maintenance $117,800 $23,258 $94,542
Traffic Signals & Lighting $50,167 $36,661 $13,506
Stormwater and Flood Control $79,802 $37,055 $42,747
FD601 Water Fund $9,009 $9,009
FD602 Sewer Fund $9,010 $9,010
FD611 Parking Fund $138,933 $104,806 $34,127
FD621Transit Fund $50,671 $16,544 $34,127
Total $2,217,909 $1,518,463 $613,173 $86,273
Page 210 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
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 211 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
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 212 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Costs to be allocated
Detail page 172
Schedule 16.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,539,289 $1,539,289
Allocated additions:
10000000 - Building Charge $4,790 $4,790
1011001 - City Administration $17,410 $4,429 $21,839
1011010 - Office of DEI $1,765 $1,123 $2,888
1012007 - Finance Non Departmental $5,519 $489 $6,008
1011501 - City Attorney $18,446 $2,600 $21,046
1011021 - City Clerk $617 $95 $712
1012000 - Finance $40,766 $4,538 $45,304
1011101 - Network Services $44,629 $4,732 $49,361
1011103 - Information Services $6,074 $429 $6,503
1012006 - Finance Support Services $1,574 $168 $1,742
1013001 - Human Resources $22,705 $1,802 $24,507
1013003 - Wellness Program $88 $52 $140
1015001 - Public Works Administration $60,712 $4,195 $64,907
1015008 - Fleet $26,500 $26,500
8020000 - Insurance ISF Fund $83,361 $83,361
Total allocated additions:$225,095 $134,513 $359,608 $359,608
Total to be allocated $1,764,384 $134,513 $1,898,897
Page 213 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Schedule of costs to be
allocated by function
Detail page 173
Schedule 16.003
2025
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/Tra
sh
Janitorial -
Direct
Water/Sewer
Direct
Building
Maintenance
Wages & Benefits
SALARIES & WAGES $447,740 $447,740
FRINGE BENEFITS $237,538 $237,538
Other Expense and Cost
CONTRACT SERVICES $319,555 $45,571 $30,380 $18,954 $79,101 $145,549
WATER/SEWER $52,008 $8,397 $5,445 $24,258 $9,984 $3,924
ELECTRIC $292,437 $292,437
NATURAL GAS $39,475 $39,475
SOLID WASTE $44,236 $44,236
SERVICES & SUPPLIES $106,300 $106,300
Departmental Expenditures $1,539,289 $53,968 $35,825 $24,258 $18,954 $376,148 $79,101 $9,984 $941,051
Additions: 1st
Other $225,095 $225,095
Functional Cost $1,764,384 $225,095 $53,968 $35,825 $24,258 $18,954 $376,148 $79,101 $9,984 $941,051
Reallocate Admin ($225,095) $7,892 $5,239 $3,547 $2,772 $55,005 $11,567 $1,460 $137,613
Allocable Costs $1,764,384 $61,860 $41,064 $27,805 $21,726 $431,153 $90,668 $11,444 $1,078,664
1st Allocation $1,764,384 $61,860 $41,064 $27,805 $21,726 $431,153 $90,668 $11,444 $1,078,664
Additions: 2nd
Other $134,513 $134,513
Functional Cost $134,513 $134,513
Reallocate Admin ($134,513) $4,716 $3,131 $2,120 $1,656 $32,870 $6,912 $872 $82,236
Allocable Costs $134,513 $4,716 $3,131 $2,120 $1,656 $32,870 $6,912 $872 $82,236
2nd Allocation $134,513 $4,716 $3,131 $2,120 $1,656 $32,870 $6,912 $872 $82,236
Total allocated $1,898,897 $66,576 $44,195 $29,925 $23,382 $464,023 $97,580 $12,316 $1,160,900
Page 214 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Water/Sewer/Janitorial - City Hall
Detail page 174
Schedule 16.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Administration 938 4.653 % $2,878 $2,878 $2,878
City Council 2,502 12.410 % $7,677 $7,677 $7,677
Cultural Activities 110 0.546 % $338 $338 $60 $398
Economic Development 100 0.496 % $307 $307 $54 $361
Natural Resource Protection 760 3.770 % $2,332 $2,332 $414 $2,746
City Attorney 1,135 5.630 % $3,483 $3,483 $3,483
City Clerk 906 4.494 % $2,780 $2,780 $2,780
Finance 3,537 17.544 % $10,853 $10,853 $10,853
Network Services 1,724 8.551 % $5,290 $5,290 $5,290
FD208 Tourism Bid Fund 81 0.402 % $249 $249 $44 $293
Office of DEI 214 1.061 % $657 $657 $657
Information Services 550 2.728 % $1,688 $1,688 $1,688
All Other 7,604 37.715 % $23,328 $23,328 $4,144 $27,472
Total 20,161 100.000 %$61,860 $61,860 $4,716 $66,576
(A) Alloc basis:Water/Sewer/Janitorial Exp by Square Footage Occupied
Source:
Page 215 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Water/Sewer/Janitorial - 919 Palm Street
Detail page 175
Schedule 16.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Community Development Admin 3,410 18.929 % $7,773 $7,773 $809 $8,582
Planning 1,436 7.971 % $3,273 $3,273 $340 $3,613
Engineering 820 4.552 % $1,869 $1,869 $194 $2,063
Building and Safety 2,280 12.656 % $5,197 $5,197 $541 $5,738
Public Works Administration 4,430 24.591 % $10,098 $10,098 $10,098
Transportation/Plan Engineering 100 0.555 % $228 $228 $24 $252
CIP Project Engineering 5,039 27.971 % $11,486 $11,486 $1,195 $12,681
Community Services Group 380 2.109 % $866 $866 $866
All Other 120 0.666 % $274 $274 $28 $302
Total 18,015 100.000 %$41,064 $41,064 $3,131 $44,195
(A) Alloc basis:Water/Sewer/Janitorial Exp by Square Footage Occupied
Source:
Page 216 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Water/Sewer - Corp Yard
Detail page 176
Schedule 16.006
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 780 7.189 % $1,999 $1,999 $152 $2,151
Urban Forest Services 120 1.106 % $308 $308 $23 $331
Streets Maintenance 900 8.295 % $2,306 $2,306 $176 $2,482
Fleet 100 0.922 % $256 $256 $20 $276
FD601 Water Fund 4,475 41.244 % $11,468 $11,468 $874 $12,342
FD602 Sewer Fund 4,475 41.244 % $11,468 $11,468 $875 $12,343
Total 10,850 100.000 %$27,805 $27,805 $2,120 $29,925
(A) Alloc basis:Water/Sewer Exp by Square Footage Occupied
Source:
Page 217 of 618
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12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Janitorial - Corp Yard
Detail page 177
Schedule 16.007
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 780 27.857 % $6,052 $6,052 $461 $6,513
Urban Forest Services 120 4.286 % $931 $931 $71 $1,002
Streets Maintenance 900 32.143 % $6,983 $6,983 $532 $7,515
Fleet 100 3.571 % $776 $776 $59 $835
FD601 Water Fund 450 16.071 % $3,492 $3,492 $266 $3,758
FD602 Sewer Fund 450 16.072 % $3,492 $3,492 $267 $3,759
Total 2,800 100.000 %$21,726 $21,726 $1,656 $23,382
(A) Alloc basis:Janitorial Exp by Square Footage Occupied
Source:
Page 218 of 618
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12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Electric/Gas/Trash
Detail page 178
Schedule 16.008
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 2,502 1.505 % $6,488 $6,488 $6,488
Cultural Activities 110 0.066 % $285 $285 $25 $310
Economic Development 100 0.060 % $259 $259 $23 $282
Natural Resource Protection 760 0.457 % $1,971 $1,971 $173 $2,144
City Attorney 1,135 0.683 % $2,943 $2,943 $2,943
City Clerk 906 0.545 % $2,350 $2,350 $2,350
Finance 3,537 2.127 % $9,173 $9,173 $9,173
Network Services 1,724 1.037 % $4,471 $4,471 $4,471
Engineering 820 0.493 % $2,127 $2,127 $186 $2,313
Building and Safety 2,280 1.371 % $5,913 $5,913 $518 $6,431
Public Works Administration 4,430 2.665 % $11,488 $11,488 $11,488
Fleet 100 0.060 % $259 $259 $23 $282
City Administration 938 0.564 % $2,433 $2,433 $2,433
Transportation/Plan Engineering 200 0.120 % $519 $519 $45 $564
Recreation Administration 4,200 2.526 % $10,892 $10,892 $955 $11,847
Police Administration 5,164 3.106 % $13,392 $13,392 $1,174 $14,566
Fire Administration 7,561 4.548 % $19,608 $19,608 $1,719 $21,327
FD611 Parking Fund 4,200 2.526 % $10,892 $10,892 $955 $11,847
FD621Transit Fund 100 0.060 % $259 $259 $23 $282
Wellness Program 1,800 1.083 % $4,668 $4,668 $4,668
Community Development Admin 3,410 2.051 % $8,843 $8,843 $775 $9,618
Planning 1,436 0.864 % $3,724 $3,724 $326 $4,050
Parks Maintenance 780 0.469 % $2,023 $2,023 $177 $2,200
Urban Forest Services 120 0.072 % $311 $311 $27 $338
Streets Maintenance 900 0.541 % $2,334 $2,334 $205 $2,539
Patrol 5,164 3.106 % $13,392 $13,392 $1,174 $14,566
Investigations 5,164 3.106 % $13,392 $13,392 $1,174 $14,566
Police Support Services 10,328 6.212 % $26,784 $26,784 $2,347 $29,131
Neighborhood Services 5,164 3.106 % $13,392 $13,392 $1,174 $14,566
Traffic Safety 5,164 3.106 % $13,392 $13,392 $1,174 $14,566
Emergency Response 7,561 4.548 % $19,608 $19,608 $1,719 $21,327
Hazard Prevention 7,561 4.548 % $19,608 $19,608 $1,719 $21,327
Training Services 7,561 4.548 % $19,608 $19,608 $1,719 $21,327
Recreation Facilities 30,538 18.368 % $79,195 $79,195 $6,941 $86,136
FD208 Tourism Bid Fund 81 0.049 % $210 $210 $18 $228
CIP Project Engineering 5,039 3.031 % $13,068 $13,068 $1,145 $14,213
Office of DEI 214 0.129 % $555 $555 $555
Community Services Group 380 0.229 % $985 $985 $985
Information Services 550 0.331 % $1,426 $1,426 $1,426
Human Resources 3,522 2.118 % $9,134 $9,134 $9,134
Aquatics 9,638 5.797 % $24,994 $24,994 $2,191 $27,185
Jack House 4,463 2.684 % $11,574 $11,574 $1,014 $12,588
Page 219 of 618
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12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Electric/Gas/Trash
Detail page 179
Schedule 16.008
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 4,475 2.692 % $11,605 $11,605 $1,017 $12,622
FD602 Sewer Fund 4,475 2.693 % $11,606 $11,606 $1,015 $12,621
Total 166,255 100.000 %$431,153 $431,153 $32,870 $464,023
(A) Alloc basis:Electric/Gas/Trash Exp by Square Footage Occupied
Source:
Page 220 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Janitorial - Direct
Detail page 180
Schedule 16.009
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Human Resources 8,616 10.892 % $9,876 $9,876 $9,876
Fire Administration 8,013 10.130 % $9,185 $9,185 $786 $9,971
Recreation Facilities 62,472 78.978 % $71,607 $71,607 $6,126 $77,733
Total 79,101 100.000 %$90,668 $90,668 $6,912 $97,580
(A) Alloc basis:Direct Janitorial Costs by Department/Fund
Source:
Page 221 of 618
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12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Water/Sewer Direct
Detail page 181
Schedule 16.010
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Recreation Facilities 7,386 73.978 % $8,466 $8,466 $645 $9,111
Recreation Administration 2,598 26.022 % $2,978 $2,978 $227 $3,205
Total 9,984 100.000 %$11,444 $11,444 $872 $12,316
(A) Alloc basis:Water/Sewer Expenditures by Department
Source:
Page 222 of 618
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12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 182
Schedule 16.011
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 2,502 1.544 % $16,658 $16,658 $16,658
Cultural Activities 110 0.068 % $732 $732 $64 $796
Economic Development 100 0.062 % $666 $666 $59 $725
Natural Resource Protection 760 0.469 % $5,060 $5,060 $445 $5,505
City Attorney 1,135 0.701 % $7,557 $7,557 $7,557
City Clerk 906 0.559 % $6,032 $6,032 $6,032
Finance 3,537 2.183 % $23,549 $23,549 $23,549
Network Services 1,724 1.064 % $11,478 $11,478 $11,478
Engineering 820 0.506 % $5,459 $5,459 $480 $5,939
Building and Safety 2,280 1.407 % $15,180 $15,180 $1,336 $16,516
Public Works Administration 4,430 2.734 % $29,494 $29,494 $29,494
Fleet 100 0.062 % $666 $666 $59 $725
City Administration 938 0.579 % $6,245 $6,245 $6,245
Transportation/Plan Engineering 200 0.123 % $1,332 $1,332 $117 $1,449
Recreation Administration 4,200 2.592 % $27,963 $27,963 $2,460 $30,423
Police Administration 5,164 3.187 % $34,381 $34,381 $3,025 $37,406
Fire Administration 7,561 4.667 % $50,340 $50,340 $4,429 $54,769
FD601 Water Fund 2,355 1.454 % $15,679 $15,679 $1,380 $17,059
FD611 Parking Fund 4,200 2.592 % $27,963 $27,963 $2,460 $30,423
FD602 Sewer Fund 2,355 1.454 % $15,679 $15,679 $1,380 $17,059
FD621Transit Fund 100 0.062 % $666 $666 $59 $725
Wellness Program 1,800 1.111 % $11,984 $11,984 $11,984
Community Development Admin 3,410 2.105 % $22,703 $22,703 $1,998 $24,701
Planning 1,436 0.886 % $9,561 $9,561 $841 $10,402
Parks Maintenance 780 0.481 % $5,193 $5,193 $457 $5,650
Urban Forest Services 120 0.074 % $799 $799 $70 $869
Streets Maintenance 900 0.556 % $5,992 $5,992 $527 $6,519
Patrol 5,164 3.187 % $34,381 $34,381 $3,025 $37,406
Investigations 5,164 3.187 % $34,381 $34,381 $3,025 $37,406
Police Support Services 10,328 6.375 % $68,762 $68,762 $6,050 $74,812
Neighborhood Services 5,164 3.187 % $34,381 $34,381 $3,025 $37,406
Traffic Safety 5,164 3.187 % $34,381 $34,381 $3,025 $37,406
Emergency Response 7,561 4.667 % $50,340 $50,340 $4,429 $54,769
Hazard Prevention 7,561 4.667 % $50,340 $50,340 $4,429 $54,769
Training Services 7,561 4.667 % $50,340 $50,340 $4,429 $54,769
Recreation Facilities 30,538 18.849 % $203,316 $203,316 $17,890 $221,206
FD208 Tourism Bid Fund 81 0.050 % $539 $539 $47 $586
CIP Project Engineering 5,039 3.110 % $33,549 $33,549 $2,952 $36,501
Office of DEI 214 0.132 % $1,425 $1,425 $1,425
Community Services Group 380 0.235 % $2,530 $2,530 $2,530
Information Services 550 0.339 % $3,662 $3,662 $3,662
Human Resources 3,522 2.174 % $23,449 $23,449 $23,449
Page 223 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 183
Schedule 16.011
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Aquatics 9,638 5.949 % $64,168 $64,168 $5,646 $69,814
Jack House 4,463 2.756 % $29,709 $29,709 $2,618 $32,327
Total 162,015 100.000 %$1,078,664 $1,078,664 $82,236 $1,160,900
(A) Alloc basis:Maintenance Square Footage by Fund/Department
Source:Build Maint Square Footage
Page 224 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 184
Schedule 16.012
2025
Total Water/Sewer/Jani
torial - City Hall
Water/Sewer/Jani
torial - 919 Palm
Street
Water/Sewer -
Corp Yard
Janitorial - Corp
Yard
Electric/Gas/Tras
h
Janitorial - Direct Water/Sewer
Direct
Building
Maintenance
City Council $30,823 $7,677 $6,488 $16,658
City Administration $11,556 $2,878 $2,433 $6,245
Office of DEI $2,637 $657 $555 $1,425
Community Services Group $4,381 $866 $985 $2,530
City Attorney $13,983 $3,483 $2,943 $7,557
City Clerk $11,162 $2,780 $2,350 $6,032
Finance $43,575 $10,853 $9,173 $23,549
Network Services $21,239 $5,290 $4,471 $11,478
Information Services $6,776 $1,688 $1,426 $3,662
Human Resources $42,459 $9,134 $9,876 $23,449
Wellness Program $16,652 $4,668 $11,984
Public Works Administration $51,080 $10,098 $11,488 $29,494
Fleet $2,118 $276 $835 $282 $725
CIP Project Engineering $63,395 $12,681 $14,213 $36,501
Transportation/Plan Engineering $2,265 $252 $564 $1,449
Cultural Activities $1,504 $398 $310 $796
Economic Development $1,368 $361 $282 $725
Natural Resource Protection $10,395 $2,746 $2,144 $5,505
Community Development Admin $42,901 $8,582 $9,618 $24,701
Planning $18,065 $3,613 $4,050 $10,402
Engineering $10,315 $2,063 $2,313 $5,939
Building and Safety $28,685 $5,738 $6,431 $16,516
Parks Maintenance $16,514 $2,151 $6,513 $2,200 $5,650
Urban Forest Services $2,540 $331 $1,002 $338 $869
Streets Maintenance $19,055 $2,482 $7,515 $2,539 $6,519
Recreation Administration $45,475 $11,847 $3,205 $30,423
Recreation Facilities $394,186 $86,136 $77,733 $9,111 $221,206
Aquatics $96,999 $27,185 $69,814
Jack House $44,915 $12,588 $32,327
Police Administration $51,972 $14,566 $37,406
Patrol $51,972 $14,566 $37,406
Investigations $51,972 $14,566 $37,406
Police Support Services $103,943 $29,131 $74,812
Neighborhood Services $51,972 $14,566 $37,406
Traffic Safety $51,972 $14,566 $37,406
Fire Administration $86,067 $21,327 $9,971 $54,769
Emergency Response $76,096 $21,327 $54,769
Hazard Prevention $76,096 $21,327 $54,769
Training Services $76,096 $21,327 $54,769
FD208 Tourism Bid Fund $1,107 $293 $228 $586
FD601 Water Fund $45,781 $12,342 $3,758 $12,622 $17,059
FD602 Sewer Fund $45,782 $12,343 $3,759 $12,621 $17,059
Page 225 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 185
Schedule 16.012
2025
Total Water/Sewer/Jani
torial - City Hall
Water/Sewer/Jani
torial - 919 Palm
Street
Water/Sewer -
Corp Yard
Janitorial - Corp
Yard
Electric/Gas/Tras
h
Janitorial - Direct Water/Sewer
Direct
Building
Maintenance
FD611 Parking Fund $42,270 $11,847 $30,423
FD621Transit Fund $1,007 $282 $725
All Other $27,774 $27,472 $302
Total $1,898,897 $66,576 $44,195 $29,925 $23,382 $464,023 $97,580 $12,316 $1,160,900
Page 226 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
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 227 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Fleet
Costs to be allocated
Detail page 187
Schedule 17.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,470,536 $1,470,536
Allocated additions:
10000000 - Building Charge $476 $476
1011001 - City Administration $16,632 $4,231 $20,863
1011010 - Office of DEI $1,588 $1,011 $2,599
1012007 - Finance Non Departmental $5,957 $528 $6,485
1011501 - City Attorney $17,622 $2,484 $20,106
1011021 - City Clerk $556 $85 $641
1012000 - Finance $38,378 $4,246 $42,624
1011101 - Network Services $31,891 $3,391 $35,282
1011103 - Information Services $5,466 $386 $5,852
1012006 - Finance Support Services $1,504 $160 $1,664
1013001 - Human Resources $20,175 $1,622 $21,797
1013003 - Wellness Program $80 $47 $127
1015001 - Public Works Administration $51,653 $3,569 $55,222
1015005 - Facilities Maintenance $1,957 $161 $2,118
8020000 - Insurance ISF Fund $89,264 $89,264
Total allocated additions:$193,935 $111,185 $305,120 $305,120
Total to be allocated $1,664,471 $111,185 $1,775,656
Page 228 of 618
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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 188
Schedule 17.003
2025
Total General & Admin Fleet Fuel
Wages & Benefits
SALARIES & WAGES $356,867 $356,867
FRINGE BENEFITS $191,874 $191,874
Other Expense and Cost
SERVICE & SUPPLIES $527,875 $527,875
FUEL $393,920 $393,920
Departmental Expenditures $1,470,536 $1,076,616 $393,920
Additions: 1st
Other $193,935 $193,935
Functional Cost $1,664,471 $193,935 $1,076,616 $393,920
Reallocate Admin ($193,935) $141,985 $51,950
Allocable Costs $1,664,471 $1,218,601 $445,870
1st Allocation $1,664,471 $1,218,601 $445,870
Additions: 2nd
Other $111,185 $111,185
Functional Cost $111,185 $111,185
Reallocate Admin ($111,185) $81,401 $29,784
Allocable Costs $111,185 $81,401 $29,784
2nd Allocation $111,185 $81,401 $29,784
Total allocated $1,775,656 $1,300,002 $475,654
Page 229 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Fleet
Detail allocation of
Fleet
Detail page 189
Schedule 17.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Building and Safety 19 1.902 % $23,177 $23,177 $1,593 $24,770
Network Services 10 1.001 % $12,198 $12,198 $12,198
Golf Course 26 2.603 % $31,715 $31,715 $2,180 $33,895
Ranger Program 48 4.805 % $58,551 $58,551 $4,024 $62,575
Investigations 54 5.405 % $65,870 $65,870 $4,527 $70,397
Patrol 119 11.912 % $145,159 $145,159 $9,976 $155,135
Traffic Safety 35 3.504 % $42,694 $42,694 $2,934 $45,628
Police Administration 27 2.703 % $32,935 $32,935 $2,263 $35,198
Facilities Maintenance 10 1.001 % $12,198 $12,198 $12,198
FD611 Parking Fund 10 1.001 % $12,198 $12,198 $838 $13,036
Parks Maintenance 95 9.510 % $115,883 $115,883 $7,964 $123,847
Stormwater and Flood Control 14 1.401 % $17,077 $17,077 $1,174 $18,251
Streets Maintenance 188 18.819 % $229,326 $229,326 $15,760 $245,086
FD705 Whale Rock Fund 21 2.102 % $25,616 $25,616 $1,760 $27,376
FD602 Sewer Fund 139 13.914 % $169,555 $169,555 $11,653 $181,208
Natural Resource Protection 3 0.300 % $3,659 $3,659 $251 $3,910
City Administration 3 0.300 % $3,659 $3,659 $3,659
Swim Center Maintenance 1 0.100 % $1,220 $1,220 $84 $1,304
Recreation Administration 8 0.801 % $9,759 $9,759 $671 $10,430
All Other 25 2.503 % $30,496 $30,496 $2,096 $32,592
Police Support Services 5 0.501 % $6,099 $6,099 $419 $6,518
Aquatics 2 0.200 % $2,440 $2,440 $168 $2,608
FD601 Water Fund 65 6.507 % $79,288 $79,288 $5,449 $84,737
Public Works Administration 5 0.501 % $6,099 $6,099 $6,099
Neighborhood Services 8 0.801 % $9,759 $9,759 $671 $10,430
Traffic Signals & Lighting 16 1.602 % $19,517 $19,517 $1,341 $20,858
Urban Forest Services 25 2.503 % $30,496 $30,496 $2,096 $32,592
CIP Project Engineering 10 1.001 % $12,198 $12,198 $838 $13,036
Transportation/Plan Engineering 4 0.400 % $4,879 $4,879 $335 $5,214
Planning 4 0.397 % $4,881 $4,881 $336 $5,217
Total 999 100.000 %$1,218,601 $1,218,601 $81,401 $1,300,002
(A) Alloc basis:Count of Vehicle Equivalent Unit by Department/Division
Source:Fleet Master spreadsheet
Page 230 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Fleet
Detail allocation of
Fuel
Detail page 190
Schedule 17.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Building and Safety 888 1.046 % $4,666 $4,666 $325 $4,991
CIP Project Engineering 1,901 2.240 % $9,988 $9,988 $696 $10,684
Facilities Maintenance 2,722 3.208 % $14,302 $14,302 $14,302
FD601 Water Fund 6,215 7.324 % $32,656 $32,656 $2,276 $34,932
FD602 Sewer Fund 6,329 7.458 % $33,255 $33,255 $2,318 $35,573
FD611 Parking Fund 704 0.830 % $3,699 $3,699 $258 $3,957
FD705 Whale Rock Fund 700 0.825 % $3,678 $3,678 $256 $3,934
Golf Course 196 0.231 % $1,030 $1,030 $72 $1,102
Investigations 6,488 7.646 % $34,090 $34,090 $2,376 $36,466
Natural Resource Protection 316 0.372 % $1,660 $1,660 $116 $1,776
Neighborhood Services 1,362 1.605 % $7,156 $7,156 $499 $7,655
Network Services 579 0.682 % $3,042 $3,042 $3,042
Parks Maintenance 7,284 8.584 % $38,272 $38,272 $2,668 $40,940
Patrol 25,638 30.213 % $134,710 $134,710 $9,390 $144,100
Planning 641 0.755 % $3,368 $3,368 $235 $3,603
Police Administration 2,301 2.712 % $12,090 $12,090 $843 $12,933
Police Support Services 1,256 1.480 % $6,599 $6,599 $460 $7,059
Public Works Administration 239 0.282 % $1,256 $1,256 $1,256
Ranger Program 3,458 4.075 % $18,169 $18,169 $1,267 $19,436
Stormwater and Flood Control 2,277 2.683 % $11,964 $11,964 $834 $12,798
Streets Maintenance 9,201 10.843 % $48,345 $48,345 $3,370 $51,715
Traffic Signals & Lighting 1,327 1.564 % $6,972 $6,972 $486 $7,458
Transportation/Plan Engineering 98 0.115 % $515 $515 $36 $551
Urban Forest Services 1,322 1.558 % $6,946 $6,946 $484 $7,430
All Other 860 1.013 % $4,519 $4,519 $315 $4,834
Aquatics 23 0.027 % $121 $121 $8 $129
Recreation Administration 533 0.629 % $2,802 $2,802 $196 $2,998
Total 84,858 100.000 %$445,870 $445,870 $29,784 $475,654
(A) Alloc basis:Fuel Gallons by Department and Fund
Source:
Page 231 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Fleet
Departmental Cost
Allocation Summary
Detail page 191
Schedule 17.006
2025
Total Fleet Fuel
City Administration $3,659 $3,659
Network Services $15,240 $12,198 $3,042
Public Works Administration $7,355 $6,099 $1,256
Facilities Maintenance $26,500 $12,198 $14,302
CIP Project Engineering $23,720 $13,036 $10,684
Transportation/Plan Engineering $5,765 $5,214 $551
Natural Resource Protection $5,686 $3,910 $1,776
Planning $8,820 $5,217 $3,603
Building and Safety $29,761 $24,770 $4,991
Parks Maintenance $164,787 $123,847 $40,940
Swim Center Maintenance $1,304 $1,304
Urban Forest Services $40,022 $32,592 $7,430
Streets Maintenance $296,801 $245,086 $51,715
Traffic Signals & Lighting $28,316 $20,858 $7,458
Stormwater and Flood Control $31,049 $18,251 $12,798
Recreation Administration $13,428 $10,430 $2,998
Ranger Program $82,011 $62,575 $19,436
Aquatics $2,737 $2,608 $129
Golf Course $34,997 $33,895 $1,102
Police Administration $48,131 $35,198 $12,933
Patrol $299,235 $155,135 $144,100
Investigations $106,863 $70,397 $36,466
Police Support Services $13,577 $6,518 $7,059
Neighborhood Services $18,085 $10,430 $7,655
Traffic Safety $45,628 $45,628
FD601 Water Fund $119,669 $84,737 $34,932
FD602 Sewer Fund $216,781 $181,208 $35,573
FD611 Parking Fund $16,993 $13,036 $3,957
FD705 Whale Rock Fund $31,310 $27,376 $3,934
All Other $37,426 $32,592 $4,834
Total $1,775,656 $1,300,002 $475,654
Page 232 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
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 233 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
CIP Project Engineering
Costs to be allocated
Detail page 193
Schedule 18.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,819,887 $2,819,887
Deductions:
GENERAL GOVERNMENT ($113,315)
Total deductions:($113,315)($113,315)
Allocated additions:
10000000 - Building Charge $21,644 $21,644
1011001 - City Administration $31,894 $8,113 $40,007
1011010 - Office of DEI $6,353 $4,044 $10,397
1012007 - Finance Non Departmental $785 $69 $854
1011501 - City Attorney $33,791 $4,763 $38,554
1011021 - City Clerk $2,223 $341 $2,564
1012000 - Finance $52,250 $7,486 $59,736
1011101 - Network Services $117,607 $12,539 $130,146
1011103 - Information Services $21,865 $1,544 $23,409
1012006 - Finance Support Services $2,883 $307 $3,190
1013001 - Human Resources $91,618 $6,488 $98,106
1013003 - Wellness Program $318 $188 $506
1015001 - Public Works Administration $773,707 $53,469 $827,176
1015005 - Facilities Maintenance $58,103 $5,292 $63,395
1015008 - Fleet $22,186 $1,534 $23,720
8020000 - Insurance ISF Fund $25,610 $25,610
Total allocated additions:$1,237,227 $131,787 $1,369,014 $1,369,014
Departmental cost adjustments:
SALARIES $257,197
Total departmental cost adjustments:$257,197 $257,197
Total to be allocated $4,200,996 $131,787 $4,332,783
Page 234 of 618
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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 194
Schedule 18.003
2025
Total General & Admin Engineering Administration Engineering Project Engineering
Wages & Benefits
SALARIES & WAGES $1,785,130 $499,479 $769,927 $515,724
FRINGE BENEFITS $913,366 $255,560 $393,935 $263,871
Other Expense and Cost
SERVICES & SUPPLIES $8,076 $2,260 $3,483 $2,333
GENERAL GOVERNMENT $113,315 $113,315
Departmental Expenditures $2,819,887 $113,315 $757,299 $1,167,345 $781,928
Cost Adjustments
Deductions ($113,315) ($113,315)
SALARIES $257,197 $71,964 $110,929 $74,304
Additions: 1st
Other $1,237,227 $1,237,227
Functional Cost $4,200,996 $1,237,227 $829,263 $1,278,274 $856,232
Reallocate Admin ($1,237,227) $346,176 $533,616 $357,435
Allocable Costs $4,200,996 $1,175,439 $1,811,890 $1,213,667
Unallocated ($2,987,329) ($1,175,439) ($1,811,890)
1st Allocation $1,213,667 $1,213,667
Additions: 2nd
Other $131,787 $131,787
Functional Cost $131,787 $131,787
Reallocate Admin ($131,787) $36,874 $56,840 $38,073
Allocable Costs $131,787 $36,874 $56,840 $38,073
Unallocated ($93,714) ($36,874) ($56,840)
2nd Allocation $38,073 $38,073
Total allocated $1,251,740 $1,251,740
Page 235 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
CIP Project Engineering
Detail allocation of
Project Engineering
Detail page 195
Schedule 18.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 603 20.872 % $253,320 ($95,163) $158,157 $7,947 $166,104
FD507 Transportation Impact Fee Fund 230 7.961 % $96,623 $96,623 $3,031 $99,654
FD404 Major Facility Replacement Fund 318 11.007 % $133,592 $133,592 $4,191 $137,783
FD602 Sewer Fund 469 16.234 % $197,027 ($133,742) $63,285 $6,181 $69,466
FD611 Parking Fund 942 32.606 % $395,734 ($28,292) $367,442 $12,414 $379,856
FD621Transit Fund 22 0.762 % $9,242 $9,242 $290 $9,532
FD401 Capital Outlay Engineering 273 9.450 % $114,687 $114,687 $3,598 $118,285
All Other 31 1.073 % $13,023 $13,023 $409 $13,432
FD705 Whale Rock Fund 1 0.035 % $419 $419 $12 $431
Subtotal 2,889 100.000 %$1,213,667 ($257,197)$956,470 $38,073 $994,543
Direct Billed $257,197 $257,197 $257,197
Total 2,889 100.000 %$1,213,667 $0 $1,213,667 $38,073 $1,251,740
(A) Alloc basis:Number of Project Hours by Fund
Source:
Page 236 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
CIP Project Engineering
Departmental Cost
Allocation Summary
Detail page 196
Schedule 18.005
2025
Total Project Engineering
FD401 Capital Outlay Engineering $118,285 $118,285
FD404 Major Facility Replacement Fund $137,783 $137,783
FD507 Transportation Impact Fee Fund $99,654 $99,654
FD601 Water Fund $166,104 $166,104
FD602 Sewer Fund $69,466 $69,466
FD611 Parking Fund $379,856 $379,856
FD621Transit Fund $9,532 $9,532
FD705 Whale Rock Fund $431 $431
All Other $13,432 $13,432
Subtotal $994,543 $994,543
Direct Billed $257,197 $257,197
Total $1,251,740 $1,251,740
Page 237 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
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.
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 238 of 618
IVA/Cap95
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City of San Luis Obispo, CA Central Service Cost Allocation
Transportation/Plan Engineering
Costs to be allocated
Detail page 198
Schedule 19.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $880,829 $880,829
Deductions:
GENERAL GOVERNMENT ($99,930)
Total deductions:($99,930)($99,930)
Allocated additions:
10000000 - Building Charge $430 $430
1011001 - City Administration $9,963 $2,534 $12,497
1011010 - Office of DEI $1,765 $1,123 $2,888
1012007 - Finance Non Departmental $661 $59 $720
1011501 - City Attorney $10,555 $1,488 $12,043
1011021 - City Clerk $617 $95 $712
1012000 - Finance $16,364 $2,278 $18,642
1011101 - Network Services $36,927 $3,922 $40,849
1011103 - Information Services $6,074 $429 $6,503
1012006 - Finance Support Services $901 $96 $997
1013001 - Human Resources $22,492 $1,802 $24,294
1013003 - Wellness Program $88 $52 $140
1015001 - Public Works Administration $229,586 $15,865 $245,451
1015005 - Facilities Maintenance $2,079 $186 $2,265
1015008 - Fleet $5,394 $371 $5,765
8020000 - Insurance ISF Fund $13,486 $13,486
Total allocated additions:$343,896 $43,786 $387,682 $387,682
Total to be allocated $1,124,795 $43,786 $1,168,581
Page 239 of 618
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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 199
Schedule 19.003
2025
Total General & Admin Gen & Admin/Capital
Outlay
Parking Development Review Long Range Plan
Wages & Benefits
SALARIES & WAGES $511,306 $374,071 $15,339 $65,856 $56,040
FRINGE BENEFITS $267,253 $195,522 $8,018 $34,422 $29,291
Other Expense and Cost
SERVICES & SUPPLIES $2,340 $1,712 $70 $301 $257
GENERAL GOVERNMENT $99,930 $99,930
Departmental Expenditures $880,829 $99,930 $571,305 $23,427 $100,579 $85,588
Cost Adjustments
Deductions ($99,930) ($99,930)
Additions: 1st
Other $343,896 $343,896
Functional Cost $1,124,795 $343,896 $571,305 $23,427 $100,579 $85,588
Reallocate Admin ($343,896) $251,594 $10,317 $44,293 $37,692
Allocable Costs $1,124,795 $822,899 $33,744 $144,872 $123,280
Unallocated ($822,899) ($822,899)
1st Allocation $301,896 $33,744 $144,872 $123,280
Additions: 2nd
Other $43,786 $43,786
Functional Cost $43,786 $43,786
Reallocate Admin ($43,786) $32,034 $1,314 $5,640 $4,798
Allocable Costs $43,786 $32,034 $1,314 $5,640 $4,798
Unallocated ($32,034) ($32,034)
2nd Allocation $11,752 $1,314 $5,640 $4,798
Total allocated $313,648 $35,058 $150,512 $128,078
Page 240 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Parking
Detail page 200
Schedule 19.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 100 100.000 % $33,744 $33,744 $1,314 $35,058
Total 100 100.000 %$33,744 $33,744 $1,314 $35,058
(A) Alloc basis:Direct Allocation to Fund 611 Parking
Source:
Page 241 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Development Review
Detail page 201
Schedule 19.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Planning 100 100.000 % $144,872 $144,872 $5,640 $150,512
Total 100 100.000 %$144,872 $144,872 $5,640 $150,512
(A) Alloc basis:Direct Allocation to Development Review
Source:
Page 242 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Long Range Plan
Detail page 202
Schedule 19.006
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Engineering 100 100.000 % $123,280 $123,280 $4,798 $128,078
Total 100 100.000 %$123,280 $123,280 $4,798 $128,078
(A) Alloc basis:Direct Allocation to Long Range Plan
Source:
Page 243 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Transportation/Plan Engineering
Departmental Cost
Allocation Summary
Detail page 203
Schedule 19.007
2025
Total Parking Development Review Long Range Plan
Planning $150,512 $150,512
Engineering $128,078 $128,078
FD611 Parking Fund $35,058 $35,058
Total $313,648 $35,058 $150,512 $128,078
Page 244 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
Prepared by:
SCHEDULE 20.01
MOBILITY SERVICES
Active Transportation
NATURE AND EXTENT OF SERVICE
The Mobility Services Division is responsible for providing and overseeing analysis, planning, operations, design, and construction of the City's
active transportation, parking services, and transit programs. The program goals are to provide transit services to the community; effectively manage
the curbside; reduce 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.
Projects - These costs are related to time spent on mobility services projects. These costs are allocated directly to benefiting department
or fund.
Page 245 of 618
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Active Transportation
Costs to be allocated
Detail page 205
Schedule 20.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $257,727 $257,727
Allocated additions:
1011001 - City Administration $2,915 $741 $3,656
1011010 - Office of DEI $440 $281 $721
1012007 - Finance Non Departmental $107 $9 $116
1011501 - City Attorney $3,088 $435 $3,523
1011021 - City Clerk $159 $21 $180
1012000 - Finance $4,224 $606 $4,830
1011101 - Network Services $8,429 $890 $9,319
1011103 - Information Services $1,522 $105 $1,627
1012006 - Finance Support Services $264 $28 $292
1013001 - Human Resources $6,939 $452 $7,391
1013003 - Wellness Program $21 $12 $33
8020000 - Insurance ISF Fund $2,526 $2,526
Total allocated additions:$28,108 $6,106 $34,214 $34,214
Total to be allocated $285,835 $6,106 $291,941
Page 246 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Active Transportation
Schedule of costs to be
allocated by function
Detail page 206
Schedule 20.003
2025
Total General & Admin Gen Admin/Capital Outlay Projects
Wages & Benefits
SALARIES & WAGES $172,271 $90,115 $82,156
FRINGE BENEFITS $68,972 $36,079 $32,893
Other Expense and Cost
SERVICES & SUPPLIES $16,484 $8,623 $7,861
Departmental Expenditures $257,727 $134,817 $122,910
Additions: 1st
Other $28,108 $28,108
Functional Cost $285,835 $28,108 $134,817 $122,910
Reallocate Admin ($28,108) $14,703 $13,405
Allocable Costs $285,835 $149,520 $136,315
Unallocated ($149,520)($149,520)
1st Allocation $136,315 $136,315
Additions: 2nd
Other $6,106 $6,106
Functional Cost $6,106 $6,106
Reallocate Admin ($6,106) $3,194 $2,912
Allocable Costs $6,106 $3,194 $2,912
Unallocated ($3,194)($3,194)
2nd Allocation $2,912 $2,912
Total allocated $139,227 $139,227
Page 247 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Active Transportation
Detail allocation of
Projects
Detail page 207
Schedule 20.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Development Services 1,467 30.761 % $41,932 $41,932 $896 $42,828
Planning 2,568 53.848 % $73,403 $73,403 $1,568 $74,971
FD611 Parking Fund 367 7.696 % $10,490 $10,490 $224 $10,714
FD621Transit Fund 367 7.695 % $10,490 $10,490 $224 $10,714
Total 4,769 100.000 %$136,315 $136,315 $2,912 $139,227
(A) Alloc basis:
Source:
Page 248 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Active Transportation
Departmental Cost
Allocation Summary
Detail page 208
Schedule 20.005
2025
Total Projects
Planning $74,971 $74,971
Development Services $42,828 $42,828
FD611 Parking Fund $10,714 $10,714
FD621Transit Fund $10,714 $10,714
Total $139,227 $139,227
Page 249 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
Prepared by:
SCHEDULE 21.01
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 250 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Insurance ISF Fund
Costs to be allocated
Detail page 210
Schedule 21.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $4,393,969 $4,393,969
Allocated additions:
1011001 - City Administration $49,698 $12,642 $62,340
1012007 - Finance Non Departmental $21,322 $1,888 $23,210
1011501 - City Attorney $52,654 $7,422 $60,076
1012000 - Finance $76,725 $8,373 $85,098
1012006 - Finance Support Services $4,493 $479 $4,972
Total allocated additions:$204,892 $30,804 $235,696 $235,696
Total to be allocated $4,598,861 $30,804 $4,629,665
Page 251 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Insurance ISF Fund
Schedule of costs to be
allocated by function
Detail page 211
Schedule 21.003
2025
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 $846,751 $846,751
WC PREMIUMS - PS $734,595 $734,595
WC PREMIUMS $360,181 $360,181
LIABILITY PREMIUMS - DIRECT $500,164 $500,164
LIABILITY PREMIUMS $1,935,502 $1,935,502
CONTRACT SERVICES $16,776 $16,776
Departmental Expenditures $4,393,969 $863,527 $734,595 $360,181 $500,164 $1,935,502
Additions: 1st
Other $204,892 $204,892
Functional Cost $4,598,861 $204,892 $863,527 $734,595 $360,181 $500,164 $1,935,502
Reallocate Admin ($204,892) $40,267 $34,254 $16,795 $23,323 $90,253
Allocable Costs $4,598,861 $903,794 $768,849 $376,976 $523,487 $2,025,755
1st Allocation $4,598,861 $903,794 $768,849 $376,976 $523,487 $2,025,755
Additions: 2nd
Other $30,804 $30,804
Functional Cost $30,804 $30,804
Reallocate Admin ($30,804) $6,054 $5,150 $2,525 $3,506 $13,569
Allocable Costs $30,804 $6,054 $5,150 $2,525 $3,506 $13,569
2nd Allocation $30,804 $6,054 $5,150 $2,525 $3,506 $13,569
Total allocated $4,629,665 $909,848 $773,999 $379,501 $526,993 $2,039,324
Page 252 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 212
Schedule 21.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 28,791 0.089 % $802 $802 $802
Economic Development 593,886 1.831 % $16,546 $16,546 $140 $16,686
Natural Resource Protection 382,299 1.178 % $10,651 $10,651 $90 $10,741
Community Promotion 320,366 0.988 % $8,925 $8,925 $76 $9,001
City Attorney 301,359 0.929 % $8,396 $8,396 $8,396
City Clerk 219,278 0.676 % $6,109 $6,109 $6,109
Finance 577,836 1.781 % $16,099 $16,099 $16,099
Network Services 2,117,135 6.526 % $58,984 $58,984 $58,984
Information Services 69,980 0.216 % $1,950 $1,950 $1,950
Human Resources 554,351 1.709 % $15,444 $15,444 $15,444
Community Development Admin 185,521 0.572 % $5,169 $5,169 $44 $5,213
Commissions & Committees 3,462 0.011 % $96 $96 $1 $97
Planning 270,913 0.835 % $7,548 $7,548 $64 $7,612
Public Works Administration 41,404 0.128 % $1,154 $1,154 $1,154
Parks Maintenance 2,256,847 6.957 % $62,876 $62,876 $534 $63,410
Swim Center Maintenance 517,315 1.595 % $14,413 $14,413 $122 $14,535
Urban Forest Services 25,550 0.079 % $712 $712 $6 $718
Facilities Maintenance 854,010 2.633 % $23,793 $23,793 $23,793
Streets Maintenance 906,577 2.795 % $25,257 $25,257 $214 $25,471
Traffic Signals & Lighting 442,333 1.364 % $12,324 $12,324 $105 $12,429
Fleet 921,795 2.842 % $25,681 $25,681 $25,681
City Administration 175,317 0.540 % $4,884 $4,884 $4,884
Transportation/Plan Engineering 102,270 0.315 % $2,849 $2,849 $2,849
Recreation Administration 87,487 0.270 % $2,437 $2,437 $21 $2,458
Recreation Facilities 73,143 0.225 % $2,038 $2,038 $17 $2,055
Youth Services 181,882 0.561 % $5,067 $5,067 $43 $5,110
Community Services 138,900 0.428 % $3,870 $3,870 $33 $3,903
Aquatics 63,721 0.196 % $1,775 $1,775 $15 $1,790
Golf Course 316,904 0.977 % $8,829 $8,829 $75 $8,904
Police Administration 1,064,233 3.281 % $29,650 $29,650 $252 $29,902
Patrol 148,219 0.457 % $4,129 $4,129 $35 $4,164
Investigations 63,986 0.197 % $1,783 $1,783 $15 $1,798
Police Support Services 240,380 0.741 % $6,697 $6,697 $57 $6,754
Neighborhood Services 41,836 0.129 % $1,166 $1,166 $10 $1,176
Traffic Safety 24,942 0.077 % $695 $695 $6 $701
Fire Administration 254,132 0.783 % $7,080 $7,080 $60 $7,140
Emergency Response 314,666 0.970 % $8,767 $8,767 $74 $8,841
Fire Apparatus Service 275,286 0.849 % $7,670 $7,670 $65 $7,735
Hazard Prevention 94,100 0.290 % $2,622 $2,622 $22 $2,644
Training Services 108,109 0.333 % $3,012 $3,012 $26 $3,038
Emergency Management 12,734 0.039 % $355 $355 $3 $358
FD208 Tourism Bid Fund 1,911,188 5.891 % $53,246 $53,246 $452 $53,698
Page 253 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 213
Schedule 21.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,707,291 5.263 % $47,566 $47,566 $404 $47,970
FD602 Sewer Fund 3,905,154 12.038 % $108,799 $108,799 $923 $109,722
FD621Transit Fund 1,080,443 3.331 % $30,101 $30,101 $255 $30,356
FD705 Whale Rock Fund 1,006,018 3.101 % $28,028 $28,028 $238 $28,266
FD711 Hazardous Mat Task Force Fund 97,866 0.302 % $2,727 $2,727 $23 $2,750
Finance Non Departmental 136,941 0.422 % $3,815 $3,815 $3,815
CIP Project Engineering 121,391 0.374 % $3,382 $3,382 $3,382
Solid Waste Recycling 67,815 0.209 % $1,889 $1,889 $16 $1,905
Community Services Group 43,998 0.136 % $1,226 $1,226 $1,226
Building and Safety 557,629 1.719 % $15,536 $15,536 $132 $15,668
Stormwater and Flood Control 295,246 0.910 % $8,226 $8,226 $70 $8,296
FD206 Law Enforcement Grant Fund 38,324 0.118 % $1,068 $1,068 $9 $1,077
FD601 Water Fund 2,818,546 8.688 % $78,525 $78,525 $666 $79,191
Office of DEI 388,522 1.198 % $10,824 $10,824 $10,824
Engineering 28,321 0.087 % $789 $789 $7 $796
Housing Policy/Homelessness 505,357 1.558 % $14,079 $14,079 $119 $14,198
Mobile Crisis Unit 94,791 0.292 % $2,641 $2,641 $22 $2,663
Cultural Activities 356,625 1.099 % $9,936 $9,936 $84 $10,020
Finance Support Services 123,019 0.379 % $3,427 $3,427 $3,427
Wellness Program 38,744 0.119 % $1,079 $1,079 $1,079
Jack House 1,121 0.003 % $31 $31 $31
Recruit Academy 49,045 0.151 % $1,366 $1,366 $12 $1,378
Fire Station 41,472 0.128 % $1,155 $1,155 $10 $1,165
FD202 Downtown Bid Fund 185,341 0.571 % $5,164 $5,164 $44 $5,208
FD212 San Luis Ranch CFD 181,313 0.559 % $5,051 $5,051 $43 $5,094
FD406 Public Safety Equip Replacement Fund 307,329 0.947 % $8,562 $8,562 $73 $8,635
FD701 General Agency Fund 742,930 2.290 % $20,698 $20,698 $176 $20,874
FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.015 % $140 $140 $1 $141
Ranger Program 51,693 0.159 % $1,440 $1,440 $12 $1,452
FD209 SB1186 CASP Certify Fund 500 0.002 % $14 $14 $14
FD213 Avila Ranch CFE 50,435 0.155 % $1,405 $1,405 $12 $1,417
FD214 Avilia Ranch DPA Fund 40,000 0.123 % $1,114 $1,114 $9 $1,123
Active Transportation 16,484 0.051 % $459 $459 $459
FD217 Opioid Settlement Fund 56,844 0.175 % $1,584 $1,584 $13 $1,597
FD726 Asset Forfeiture Pending 13,640 0.042 % $380 $380 $4 $384
FD727 SWAT Task Force 587 0.003 % $18 $18 $18
Total 32,440,241 100.000 %$903,794 $903,794 $6,054 $909,848
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
Source:Staffing Summaries
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Insurance ISF Fund
Detail allocation of
WComp Premiums - PS
Detail page 214
Schedule 21.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 50 50.000 % $384,425 $384,425 $2,575 $387,000
Fire Administration 50 50.000 % $384,424 $384,424 $2,575 $386,999
Total 100 100.000 %$768,849 $768,849 $5,150 $773,999
(A) Alloc basis:Direct Allocation to Police & Fire Administration
Source:
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Insurance ISF Fund
Detail allocation of
WC Premiums
Detail page 215
Schedule 21.006
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.422 % $1,592 $1,592 $14 $1,606
Facilities Maintenance 500 1.056 % $3,980 $3,980 $3,980
Streets Maintenance 1,400 2.956 % $11,143 $11,143 $98 $11,241
Stormwater and Flood Control 633 1.337 % $5,038 $5,038 $44 $5,082
Traffic Signals & Lighting 200 0.422 % $1,592 $1,592 $14 $1,606
Transportation/Plan Engineering 500 1.056 % $3,980 $3,980 $3,980
Recreation Administration 400 0.845 % $3,184 $3,184 $28 $3,212
Recreation Facilities 100 0.211 % $796 $796 $7 $803
Youth Services 800 1.689 % $6,368 $6,368 $56 $6,424
Community Services 400 0.845 % $3,184 $3,184 $28 $3,212
Ranger Program 700 1.478 % $5,572 $5,572 $49 $5,621
Aquatics 100 0.211 % $796 $796 $7 $803
Golf Course 400 0.845 % $3,184 $3,184 $28 $3,212
Patrol 5,100 10.768 % $40,594 $40,594 $357 $40,951
Investigations 1,300 2.745 % $10,348 $10,348 $91 $10,439
Police Support Services 2,000 4.223 % $15,919 $15,919 $140 $16,059
Neighborhood Services 100 0.211 % $796 $796 $7 $803
Traffic Safety 300 0.633 % $2,388 $2,388 $21 $2,409
Emergency Response 4,700 9.924 % $37,410 $37,410 $329 $37,739
Hazard Prevention 700 1.478 % $5,572 $5,572 $49 $5,621
FD601 Water Fund 3,567 7.532 % $28,392 $28,392 $250 $28,642
FD621Transit Fund 245 0.517 % $1,950 $1,950 $17 $1,967
City Administration 700 1.478 % $5,572 $5,572 $5,572
Economic Development 150 0.317 % $1,194 $1,194 $11 $1,205
Natural Resource Protection 400 0.845 % $3,184 $3,184 $28 $3,212
Community Promotion 20 0.042 % $159 $159 $1 $160
City Attorney 700 1.478 % $5,572 $5,572 $5,572
City Clerk 450 0.950 % $3,582 $3,582 $3,582
Finance 1,600 3.378 % $12,735 $12,735 $12,735
Network Services 855 1.805 % $6,805 $6,805 $6,805
Information Services 867 1.831 % $6,901 $6,901 $6,901
Human Resources 1,000 2.111 % $7,960 $7,960 $7,960
Community Development Admin 500 1.056 % $3,980 $3,980 $35 $4,015
Building and Safety 1,700 3.589 % $13,531 $13,531 $119 $13,650
Public Works Administration 800 1.689 % $6,368 $6,368 $6,368
Parks Maintenance 1,500 3.167 % $11,939 $11,939 $105 $12,044
Swim Center Maintenance 100 0.211 % $796 $796 $7 $803
Fire Apparatus Service 200 0.422 % $1,592 $1,592 $14 $1,606
Fleet 450 0.950 % $3,582 $3,582 $3,582
FD611 Parking Fund 1,552 3.277 % $12,353 $12,353 $109 $12,462
CIP Project Engineering 1,800 3.801 % $14,327 $14,327 $14,327
Planning 1,000 2.111 % $7,960 $7,960 $70 $8,030
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Insurance ISF Fund
Detail allocation of
WC Premiums
Detail page 216
Schedule 21.006
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 500 1.056 % $3,980 $3,980 $3,980
Housing Policy/Homelessness 500 1.056 % $3,980 $3,980 $35 $4,015
Solid Waste Recycling 200 0.422 % $1,592 $1,592 $14 $1,606
Office of DEI 200 0.422 % $1,592 $1,592 $1,592
Engineering 600 1.267 % $4,776 $4,776 $42 $4,818
FD705 Whale Rock Fund 420 0.887 % $3,343 $3,343 $29 $3,372
FD602 Sewer Fund 3,632 7.669 % $28,909 $28,909 $254 $29,163
Emergency Management 100 0.211 % $796 $796 $7 $803
FD208 Tourism Bid Fund 130 0.274 % $1,035 $1,035 $9 $1,044
Community Services Group 250 0.528 % $1,990 $1,990 $1,990
Commissions & Committees 15 0.032 % $119 $119 $2 $121
Active Transportation 125 0.264 % $994 $994 $994
Total 47,361 100.000 %$376,976 $376,976 $2,525 $379,501
(A) Alloc basis:Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)
Source:Staffing Summaries
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Insurance ISF Fund
Detail allocation of
Liability Premiums - Direct
Detail page 217
Schedule 21.007
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 401,008 80.175 % $419,707 $419,707 $2,811 $422,518
Fire Administration 99,156 19.825 % $103,780 $103,780 $695 $104,475
Total 500,164 100.000 %$523,487 $523,487 $3,506 $526,993
(A) Alloc basis:Direct to Police, Public Works and Community Development
Source:
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Insurance ISF Fund
Detail allocation of
Liability Premium
Detail page 218
Schedule 21.008
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 28,791 0.093 % $1,874 $1,874 $1,874
Economic Development 593,886 1.908 % $38,657 $38,657 $332 $38,989
Natural Resource Protection 382,299 1.228 % $24,884 $24,884 $214 $25,098
Community Promotion 320,366 1.029 % $20,853 $20,853 $179 $21,032
City Attorney 301,359 0.968 % $19,616 $19,616 $19,616
City Clerk 219,278 0.705 % $14,273 $14,273 $14,273
Finance 577,836 1.857 % $37,612 $37,612 $37,612
Network Services 2,117,135 6.803 % $137,807 $137,807 $137,807
Information Services 69,980 0.225 % $4,555 $4,555 $4,555
Human Resources 554,351 1.781 % $36,083 $36,083 $36,083
Community Development Admin 185,521 0.596 % $12,076 $12,076 $104 $12,180
Commissions & Committees 3,462 0.011 % $225 $225 $2 $227
Planning 270,913 0.870 % $17,634 $17,634 $151 $17,785
Public Works Administration 41,404 0.133 % $2,695 $2,695 $2,695
Parks Maintenance 2,256,847 7.252 % $146,900 $146,900 $1,261 $148,161
Swim Center Maintenance 517,315 1.662 % $33,673 $33,673 $289 $33,962
Urban Forest Services 25,550 0.082 % $1,663 $1,663 $14 $1,677
Facilities Maintenance 854,010 2.744 % $55,588 $55,588 $55,588
Streets Maintenance 906,577 2.913 % $59,010 $59,010 $506 $59,516
Traffic Signals & Lighting 442,333 1.421 % $28,792 $28,792 $247 $29,039
Fleet 921,795 2.962 % $60,001 $60,001 $60,001
City Administration 175,317 0.563 % $11,412 $11,412 $11,412
Transportation/Plan Engineering 102,270 0.329 % $6,657 $6,657 $6,657
Recreation Administration 87,487 0.281 % $5,695 $5,695 $49 $5,744
Recreation Facilities 73,143 0.235 % $4,761 $4,761 $41 $4,802
Youth Services 181,882 0.584 % $11,839 $11,839 $102 $11,941
Community Services 138,900 0.446 % $9,041 $9,041 $78 $9,119
Aquatics 63,721 0.205 % $4,148 $4,148 $36 $4,184
Golf Course 316,904 1.018 % $20,628 $20,628 $177 $20,805
Patrol 148,219 0.476 % $9,648 $9,648 $83 $9,731
Investigations 63,986 0.206 % $4,165 $4,165 $36 $4,201
Police Support Services 240,380 0.772 % $15,647 $15,647 $134 $15,781
Neighborhood Services 41,836 0.134 % $2,723 $2,723 $23 $2,746
Traffic Safety 24,942 0.080 % $1,624 $1,624 $14 $1,638
Emergency Response 314,666 1.011 % $20,482 $20,482 $176 $20,658
Fire Apparatus Service 275,286 0.885 % $17,919 $17,919 $154 $18,073
Hazard Prevention 94,100 0.302 % $6,125 $6,125 $53 $6,178
Training Services 108,109 0.347 % $7,037 $7,037 $60 $7,097
Emergency Management 12,734 0.041 % $829 $829 $7 $836
FD208 Tourism Bid Fund 1,911,188 6.141 % $124,401 $124,401 $1,068 $125,469
FD611 Parking Fund 1,707,291 5.486 % $111,129 $111,129 $954 $112,083
FD602 Sewer Fund 3,905,154 12.548 % $254,191 $254,191 $2,182 $256,373
Page 259 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Insurance ISF Fund
Detail allocation of
Liability Premium
Detail page 219
Schedule 21.008
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD621Transit Fund 1,080,443 3.472 % $70,327 $70,327 $604 $70,931
FD705 Whale Rock Fund 1,006,018 3.233 % $65,483 $65,483 $562 $66,045
FD711 Hazardous Mat Task Force Fund 97,866 0.314 % $6,370 $6,370 $55 $6,425
Finance Non Departmental 136,941 0.440 % $8,914 $8,914 $8,914
CIP Project Engineering 121,391 0.390 % $7,901 $7,901 $7,901
Solid Waste Recycling 67,815 0.218 % $4,414 $4,414 $38 $4,452
Community Services Group 43,998 0.141 % $2,864 $2,864 $2,864
Building and Safety 557,629 1.792 % $36,297 $36,297 $312 $36,609
Stormwater and Flood Control 295,246 0.949 % $19,218 $19,218 $165 $19,383
FD206 Law Enforcement Grant Fund 38,324 0.123 % $2,495 $2,495 $21 $2,516
FD601 Water Fund 2,818,546 9.056 % $183,462 $183,462 $1,575 $185,037
Office of DEI 388,522 1.248 % $25,289 $25,289 $25,289
Engineering 28,321 0.091 % $1,843 $1,843 $16 $1,859
Housing Policy/Homelessness 505,357 1.624 % $32,894 $32,894 $282 $33,176
Mobile Crisis Unit 94,791 0.305 % $6,170 $6,170 $53 $6,223
Cultural Activities 356,625 1.146 % $23,213 $23,213 $199 $23,412
Finance Support Services 123,019 0.395 % $8,007 $8,007 $8,007
Wellness Program 38,744 0.124 % $2,522 $2,522 $2,522
Jack House 1,121 0.004 % $73 $73 $1 $74
Recruit Academy 49,045 0.158 % $3,192 $3,192 $27 $3,219
Fire Station 41,472 0.133 % $2,699 $2,699 $23 $2,722
FD202 Downtown Bid Fund 185,341 0.596 % $12,064 $12,064 $104 $12,168
FD212 San Luis Ranch CFD 181,313 0.583 % $11,802 $11,802 $101 $11,903
FD406 Public Safety Equip Replacement Fund 307,329 0.988 % $20,004 $20,004 $172 $20,176
FD701 General Agency Fund 742,930 2.387 % $48,358 $48,358 $415 $48,773
FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.016 % $327 $327 $3 $330
Ranger Program 51,693 0.166 % $3,365 $3,365 $29 $3,394
FD209 SB1186 CASP Certify Fund 500 0.002 % $33 $33 $33
FD213 Avila Ranch CFE 50,435 0.162 % $3,283 $3,283 $28 $3,311
FD214 Avilia Ranch DPA Fund 40,000 0.129 % $2,604 $2,604 $22 $2,626
Active Transportation 16,484 0.053 % $1,073 $1,073 $1,073
FD217 Opioid Settlement Fund 56,844 0.183 % $3,700 $3,700 $32 $3,732
FD726 Asset Forfeiture Pending 13,640 0.044 % $888 $888 $4 $892
FD727 SWAT Task Force 587 0.002 % $35 $35 $35
Total 31,121,876 100.000 %$2,025,755 $2,025,755 $13,569 $2,039,324
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
Source:
Page 260 of 618
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Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 220
Schedule 21.009
2025
Total Risk Management WComp Premiums - PS WC Premiums Liability Premiums -
Direct
Liability Premium
City Council $6,656 $802 $3,980 $1,874
City Administration $21,868 $4,884 $5,572 $11,412
Office of DEI $37,705 $10,824 $1,592 $25,289
Community Services Group $6,080 $1,226 $1,990 $2,864
Finance Non Departmental $12,729 $3,815 $8,914
City Attorney $33,584 $8,396 $5,572 $19,616
City Clerk $23,964 $6,109 $3,582 $14,273
Finance $66,446 $16,099 $12,735 $37,612
Network Services $203,596 $58,984 $6,805 $137,807
Information Services $13,406 $1,950 $6,901 $4,555
Finance Support Services $11,434 $3,427 $8,007
Human Resources $59,487 $15,444 $7,960 $36,083
Wellness Program $3,601 $1,079 $2,522
Public Works Administration $10,217 $1,154 $6,368 $2,695
Facilities Maintenance $83,361 $23,793 $3,980 $55,588
Fleet $89,264 $25,681 $3,582 $60,001
CIP Project Engineering $25,610 $3,382 $14,327 $7,901
Transportation/Plan Engineering $13,486 $2,849 $3,980 $6,657
Active Transportation $2,526 $459 $994 $1,073
Cultural Activities $33,432 $10,020 $23,412
Economic Development $56,880 $16,686 $1,205 $38,989
Natural Resource Protection $39,051 $10,741 $3,212 $25,098
Community Promotion $30,193 $9,001 $160 $21,032
Community Development Admin $21,408 $5,213 $4,015 $12,180
Commissions & Committees $445 $97 $121 $227
Planning $33,427 $7,612 $8,030 $17,785
Engineering $7,473 $796 $4,818 $1,859
Building and Safety $65,927 $15,668 $13,650 $36,609
Housing Policy/Homelessness $51,389 $14,198 $4,015 $33,176
Parks Maintenance $223,615 $63,410 $12,044 $148,161
Swim Center Maintenance $49,300 $14,535 $803 $33,962
Urban Forest Services $4,001 $718 $1,606 $1,677
Streets Maintenance $96,228 $25,471 $11,241 $59,516
Traffic Signals & Lighting $43,074 $12,429 $1,606 $29,039
Stormwater and Flood Control $32,761 $8,296 $5,082 $19,383
Solid Waste Recycling $7,963 $1,905 $1,606 $4,452
Recreation Administration $11,414 $2,458 $3,212 $5,744
Recreation Facilities $7,660 $2,055 $803 $4,802
Youth Services $23,475 $5,110 $6,424 $11,941
Community Services $16,234 $3,903 $3,212 $9,119
Ranger Program $10,467 $1,452 $5,621 $3,394
Aquatics $6,777 $1,790 $803 $4,184
Page 261 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 221
Schedule 21.009
2025
Total Risk Management WComp Premiums - PS WC Premiums Liability Premiums -
Direct
Liability Premium
Golf Course $32,921 $8,904 $3,212 $20,805
Jack House $105 $31 $74
Police Administration $839,420 $29,902 $387,000 $422,518
Patrol $54,846 $4,164 $40,951 $9,731
Investigations $16,438 $1,798 $10,439 $4,201
Police Support Services $38,594 $6,754 $16,059 $15,781
Neighborhood Services $4,725 $1,176 $803 $2,746
Traffic Safety $4,748 $701 $2,409 $1,638
Fire Administration $498,614 $7,140 $386,999 $104,475
Emergency Response $67,238 $8,841 $37,739 $20,658
Hazard Prevention $14,443 $2,644 $5,621 $6,178
Training Services $10,135 $3,038 $7,097
Recruit Academy $4,597 $1,378 $3,219
Fire Apparatus Service $27,414 $7,735 $1,606 $18,073
Fire Station $3,887 $1,165 $2,722
Mobile Crisis Unit $8,886 $2,663 $6,223
Emergency Management $1,997 $358 $803 $836
FD202 Downtown Bid Fund $17,376 $5,208 $12,168
FD206 Law Enforcement Grant Fund $3,593 $1,077 $2,516
FD208 Tourism Bid Fund $180,211 $53,698 $1,044 $125,469
FD209 SB1186 CASP Certify Fund $47 $14 $33
FD212 San Luis Ranch CFD $16,997 $5,094 $11,903
FD213 Avila Ranch CFE $4,728 $1,417 $3,311
FD214 Avilia Ranch DPA Fund $3,749 $1,123 $2,626
FD217 Opioid Settlement Fund $5,329 $1,597 $3,732
FD406 Public Safety Equip Replacement Fund $28,811 $8,635 $20,176
FD601 Water Fund $292,870 $79,191 $28,642 $185,037
FD602 Sewer Fund $395,258 $109,722 $29,163 $256,373
FD611 Parking Fund $172,515 $47,970 $12,462 $112,083
FD621Transit Fund $103,254 $30,356 $1,967 $70,931
FD701 General Agency Fund $69,647 $20,874 $48,773
FD705 Whale Rock Fund $97,683 $28,266 $3,372 $66,045
FD711 Hazardous Mat Task Force Fund $9,175 $2,750 $6,425
FD715 Boysen Ranch Conserv Easemt Fund $471 $141 $330
FD726 Asset Forfeiture Pending $1,276 $384 $892
FD727 SWAT Task Force $53 $18 $35
Total $4,629,665 $909,848 $773,999 $379,501 $526,993 $2,039,324
Page 262 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
Prepared by:
SCHEDULE 22.01
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 263 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Natural Resources Protection (Utility Services)
Costs to be allocated
Detail page 223
Schedule 22.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,246,522 $1,246,522
Total to be allocated $1,246,522 $1,246,522
Page 264 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Natural Resources Protection (Utility Services)
Schedule of costs to be
allocated by function
Detail page 224
Schedule 22.003
2025
Total General & Admin Natural Resources - General
Government
Program Support
Wages & Benefits
SALARIES & WAGES $602,821 $602,821
FRINGE BENEFITS $261,402 $261,402
Other Expense and Cost
SERVICES & SUPPLIES $382,299 $382,299
Departmental Expenditures $1,246,522 $1,246,522
Functional Cost $1,246,522 $1,246,522
Allocable Costs $1,246,522 $1,246,522
Unallocated ($1,246,522) ($1,246,522)
1st Allocation
Functional Cost
Allocable Costs
2nd Allocation
Total allocated
Page 265 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Natural Resources Protection (Utility Services)
Detail allocation of
Program Support
Detail page 225
Schedule 22.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 476 40.000 % ($449) ($449) ($449)
FD602 Sewer Fund 714 60.000 % ($673) ($673) ($673)
Subtotal 1,190 100.000 %($1,122)($1,122)($1,122)
Direct Billed $1,122 $1,122 $1,122
Total 1,190 100.000 %$0 $0 $0 $0 $0
(A) Alloc basis:Fixed amount per budget
Source:Accounting
Page 266 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Natural Resources Protection (Utility Services)
Departmental Cost
Allocation Summary
Detail page 226
Schedule 22.005
2025
Total Program Support
FD601 Water Fund ($449) ($449)
FD602 Sewer Fund ($673) ($673)
Subtotal ($1,122)($1,122)
Direct Billed $1,122 $1,122
Total
Page 267 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
Prepared by:
SCHEDULE 23.01
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 City’s General Plan, Municipal Code, and
applicable local and state regulations governing utilities infrastructure.
This division works closely with certified operators within the Utilities Department to ensure constructed systems meet operational maintenance
standards. A portion of shared costs such as administrative oversight and staff support are accounted for through the Cost Allocation Plan.
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 268 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Eng Dev Review (Utility Services)
Costs to be allocated
Detail page 228
Schedule 23.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:
Allocated additions:
1015001 - Public Works Administration $35,397 $2,447 $37,844
Total allocated additions:$35,397 $2,447 $37,844 $37,844
Total to be allocated $35,397 $2,447 $37,844
Page 269 of 618
IVA/Cap95
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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 229
Schedule 23.003
2025
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 $35,397 $35,397
Functional Cost $35,397 $35,397
Allocable Costs $35,397 $35,397
Unallocated ($35,397)($35,397)
1st Allocation
Additions: 2nd
Other $2,447 $2,447
Functional Cost $2,447 $2,447
Allocable Costs $2,447 $2,447
Unallocated ($2,447)($2,447)
2nd Allocation
Total allocated
Page 270 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Eng Dev Review (Utility Services)
Detail allocation of
Utility Services
Detail page 230
Schedule 23.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 50 50.000 % ($131,166) ($131,166) ($131,166)
FD602 Sewer Fund 50 50.000 % ($131,166) ($131,166) ($131,166)
Subtotal 100 100.000 %($262,332)($262,332)($262,332)
Direct Billed $262,332 $262,332 $262,332
Total 100 100.000 %$0 $0 $0 $0 $0
(A) Alloc basis:Time Spent by Utilities on Behalf of Engineering Development Review
Source:
Page 271 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Eng Dev Review (Utility Services)
Departmental Cost
Allocation Summary
Detail page 231
Schedule 23.005
2025
Total Utility Services
FD601 Water Fund ($131,166) ($131,166)
FD602 Sewer Fund ($131,166) ($131,166)
Subtotal ($262,332)($262,332)
Direct Billed $262,332 $262,332
Total
Page 272 of 618
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
Prepared by:
SCHEDULE 24.01
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 273 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Solid Waste Recycling (Utilities Services)
Costs to be allocated
Detail page 233
Schedule 24.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:
Total to be allocated
Page 274 of 618
IVA/Cap95
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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 234
Schedule 24.003
2025
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 275 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Solid Waste Recycling (Utilities Services)
Detail allocation of
Utility Services
Detail page 235
Schedule 24.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 45 45.000 % ($4,810) ($4,810) ($4,810)
FD602 Sewer Fund 48 48.000 % ($5,131) ($5,131) ($5,131)
FD705 Whale Rock Fund 7 7.000 % ($748) ($748) ($748)
Subtotal 100 100.000 %($10,689)($10,689)($10,689)
Direct Billed $10,689 $10,689 $10,689
Total 100 100.000 %$0 $0 $0 $0 $0
(A) Alloc basis:Fixed amount per budget
Source:
Page 276 of 618
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City of San Luis Obispo, CA Central Service Cost Allocation
Solid Waste Recycling (Utilities Services)
Departmental Cost
Allocation Summary
Detail page 236
Schedule 24.005
2025
Total Utility Services
FD601 Water Fund ($4,810) ($4,810)
FD602 Sewer Fund ($5,131) ($5,131)
FD705 Whale Rock Fund ($748) ($748)
Subtotal ($10,689)($10,689)
Direct Billed $10,689 $10,689
Total
Page 277 of 618
Page 278 of 618
CITY OF SAN LUIS OBISPO, CA
2 CFR PART 200
COST ALLOCATION PLAN
Fiscal Year 2025
Prepared December 19, 2025
1870 Divot Road
Carson City, NV 89701
775-883-3182
www.costplans.com
email: mahoney@costplans.com
Page 279 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
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, 2025. Statistics used to allocate costs were taken from FY2025 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 280 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
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 281 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
Prepared by:
FORMAT (Continued)
1. Costs to be Allocated by Function – costs for each Central Service are functionalized to the extent deemed necessary to insure the
application of allocation basis which most closely correlate with the benefits derived by receiving programs. Total costs allocated
are the same as reflected on the previous schedule. Functions of the central services are listed across the top of the page and a
detailed schedule is provided on each function.
2. Detail Allocation – detailed schedule of the allocation of each function is provided on all allocated functions except for General
Administration. Costs of General Administration are re-allocated to all other agency functions based on functional costs unless
otherwise noted.
3. Departmental Cost Allocation Summary – provides a summary of the costs allocated by function. The programs that received
allocations are listed on the left side of the page and the central service functions are listed across the top.
INTERVIEWS
Through discussions and review with Departmental staff, Mahoney & Associates Consulting, LLC established functions performed by central service
departments and costs associated with each function. It was the primary objective of Mahoney & Associates to use data representative of services
provided to users while still adhering to the specifications of the 2 CFR Part 200 cost principles.
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This Page Intentionally Left Blank
Page 283 of 618
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 2025 (July 1, 2024 through June 30, 2025) 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: _____________________________________________________
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Table of Contents
Schedule TOC.001
2025
Schedule Page
Summary Reports
Allocated Costs by Department A 1
Summary of Allocated Costs C 10
Detail of Allocated Costs D 13
Summary of Allocation Basis E 22
Building Charge
Narrative 1.01
Costs to be Allocated 1.02 26
Costs by Function 1.03 27
Detail Allocation - City Hall 1.04 28
Detail Allocation - 919 Palm 1.05 29
Detail Allocation - Corporation Yard 1.06 30
Allocation Summary 1.07 31
City Administration
Narrative 2.01
Costs to be Allocated 2.02 33
Costs by Function 2.03 34
Detail Allocation - Citywide Administration 2.04 35
Detail Allocation - Netwok Services & Info Services 2.05 37
Detail Allocation - Economic Development 2.06 38
Detail Allocation - Natural Resource Planning 2.07 39
Detail Allocation - Office of Diversity, Equity and Inclusion 2.08 40
Allocation Summary 2.09 41
Community Services Group
Narrative 3.01
Costs to be Allocated 3.02 44
Costs by Function 3.03 45
Detail Allocation - Project Supervision 3.04 46
Allocation Summary 3.05 47
Finance Non Departmental
Narrative 4.01
Costs to be Allocated 4.02 49
Costs by Function 4.03 50
Detail Allocation - Non Departmental 4.04 51
Allocation Summary 4.05 53
City Attorney
Narrative 5.01
Costs to be Allocated 5.02 56
Costs by Function 5.03 57
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Table of Contents
Schedule TOC.002
2025
Schedule Page
Detail Allocation - General City Attorney 5.04 58
Detail Allocation - Direct Departmental Expenses 5.05 60
Allocation Summary 5.06 61
City Clerk
Narrative 6.01
Costs to be Allocated 6.02 64
Costs by Function 6.03 65
Detail Allocation - City Clerk Services 6.04 66
Detail Allocation - Public Counter/Main City Phone 6.05 67
Allocation Summary 6.06 69
Finance
Narrative 7.01
Costs to be Allocated 7.02 72
Costs by Function 7.03 73
Detail Allocation - Accounts Payable 7.04 74
Detail Allocation - Payroll 7.05 77
Detail Allocation - Purchasing 7.06 79
Detail Allocation - General Finance 7.07 81
Detail Allocation - Cashier 7.08 83
Detail Allocation - Budget 7.09 84
Allocation Summary 7.10 86
Network Services
Narrative 8.01
Costs to be Allocated 8.02 90
Costs by Function 8.03 91
Detail Allocation - Network Services & Desktop Support 8.04 93
Detail Allocation - Enterprise Apps 8.05 95
Detail Allocation - MDC Support 8.06 97
Detail Allocation - Tablet Support 8.07 98
Detail Allocation - Server Support 8.08 100
Detail Allocation - Network Support 8.09 102
Detail Allocation - Radios 8.10 104
Detail Allocation - Telemetry 8.11 105
Detail Allocation - Cellular Data Services 8.12 106
Detail Allocation - Telephones 8.13 108
Detail Allocation - Cuesta 8.14 110
Detail Allocation - South Hills 8.15 111
Detail Allocation - Tassajara 8.16 112
Detail Allocation - Direct Dept Exp 8.17 113
Allocation Summary 8.18 114
Information Services
Narrative 9.01
Costs to be Allocated 9.02 119
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Table of Contents
Schedule TOC.003
2025
Schedule Page
Costs by Function 9.03 120
Detail Allocation - Information Services 9.04 121
Detail Allocation - Enterprise Apps 9.05 122
Allocation Summary 9.06 124
Finance Support Services
Narrative 10.01
Costs to be Allocated 10.02 127
Costs by Function 10.03 128
Detail Allocation - General Support Services 10.04 129
Detail Allocation - Direct 10.05 131
Allocation Summary 10.06 132
Human Resources
Narrative 11.01
Costs to be Allocated 11.02 135
Costs by Function 11.03 136
Detail Allocation - Human Resources 11.04 137
Detail Allocation - Other Direct Exp 11.05 139
Detail Allocation - Tiution Reimbursement 11.06 140
Allocation Summary 11.07 141
Wellness Program
Narrative 12.01
Costs to be Allocated 12.02 144
Costs by Function 12.03 145
Detail Allocation - Wellness Program 12.04 146
Detail Allocation - Preventative Mental Health 12.05 148
Allocation Summary 12.06 149
Public Works Administration
Narrative 13.01
Costs to be Allocated 13.02 152
Costs by Function 13.03 153
Detail Allocation - Deputy Director/City Engineer 13.04 154
Detail Allocation - Director 13.05 155
Detail Allocation - Enterprise Funds 13.06 156
Allocation Summary 13.07 157
Facilities Maintenance
Narrative 14.01
Costs to be Allocated 14.02 159
Costs by Function 14.03 160
Detail Allocation - Water/Sewer/Janitorial - City Hall 14.04 161
Detail Allocation - Water/Sewer/Janitorial - 919 Palm Street 14.05 162
Detail Allocation - Water/Sewer - Corp Yard 14.06 163
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Table of Contents
Schedule TOC.004
2025
Schedule Page
Detail Allocation - Janitorial - Corp Yard 14.07 164
Detail Allocation - Electric/Gas/Trash 14.08 165
Detail Allocation - Janitorial - Direct 14.09 167
Detail Allocation - Water/Sewer Direct 14.10 168
Detail Allocation - Building Maintenance 14.11 169
Allocation Summary 14.12 171
Fleet
Narrative 15.01
Costs to be Allocated 15.02 174
Costs by Function 15.03 175
Detail Allocation - Fleet 15.04 176
Detail Allocation - Fuel 15.05 177
Allocation Summary 15.06 178
CIP Project Engineering
Narrative 16.01
Costs to be Allocated 16.02 180
Costs by Function 16.03 181
Detail Allocation - Project Engineering 16.04 182
Allocation Summary 16.05 183
Transportation/Plan Engineering
Narrative 17.01
Costs to be Allocated 17.02 185
Costs by Function 17.03 186
Detail Allocation - Parking 17.04 187
Detail Allocation - Development Review 17.05 188
Detail Allocation - Long Range Plan 17.06 189
Allocation Summary 17.07 190
Active Transportation
Narrative 18.01
Costs to be Allocated 18.02 192
Costs by Function 18.03 193
Detail Allocation - Projects 18.04 194
Allocation Summary 18.05 195
Insurance ISF Fund
Narrative 19.01
Costs to be Allocated 19.02 197
Costs by Function 19.03 198
Detail Allocation - Risk Management 19.04 199
Detail Allocation - WComp Premiums - PS 19.05 201
Detail Allocation - WC Premiums 19.06 202
Detail Allocation - Liability Premiums - Direct 19.07 204
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Table of Contents
Schedule TOC.005
2025
Schedule Page
Detail Allocation - Liability Premium 19.08 205
Allocation Summary 19.09 207
Natural Resources Protection (Utility Services)
Narrative 20.01
Costs to be Allocated 20.02 210
Costs by Function 20.03 211
Detail Allocation - Program Support 20.04 212
Allocation Summary 20.05 213
Eng Dev Review (Utility Services)
Narrative 21.01
Costs to be Allocated 21.02 215
Costs by Function 21.03 216
Detail Allocation - Utility Services 21.04 217
Allocation Summary 21.05 218
Solid Waste Recycling (Utilities Services)
Narrative 22.01
Costs to be Allocated 22.02 220
Costs by Function 22.03 221
Detail Allocation - Utility Services 22.04 222
Allocation Summary 22.05 223
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 1
Schedule A.001
2025
Central Service Departments City Council Cultural
Activities
Econ Dev Nat Res
Protection
Tour/Bid Promo Comm
Promotion
Office of DEI Comm Dev
Admin
Commissions &
Comm
Building Charge $8,141 $358 $325 $2,473 $696 $14,647
City Administration $3,162 $4,793 $99,695 $80,430 $4,723 $96,376 $13,054 $137
Community Services Group $149,594
Finance Non Departmental $202 $2,504 $4,170 $2,685 $2,250 $2,728 $1,302 $24
City Attorney $3,175 $4,813 $10,992 $16,825 $4,743 $7,660 $20,969 $137
City Clerk $708 $213 $567 $29 $283 $102,894 $21
Finance $11,077 $7,772 $19,548 $25,711 $8,695 $14,495 $22,203 $455
Network Services $37,771 $11,286 $24,348 $6,609 $1,018 $11,088 $46,187 $2,693
Information Services $6,459 $1,937 $5,167 $258 $2,583 $346,271 $194
Finance Support Services $265 $402 $920 $1,408 $397 $641 $1,096 $11
Human Resources $23,713 $7,114 $18,970 $949 $9,486 $33,452 $712
Wellness Program $139 $42 $112 $6 $55 $139 $5
Public Works Administration
Facilities Maintenance $33,715 $1,484 $1,348 $10,240 $2,884 $42,674
Fleet $5,666
CIP Project Engineering
Transportation/Plan Engineering
Active Transportation
Insurance ISF Fund $6,705 $33,387 $56,801 $38,998 $30,152 $37,978 $21,376 $445
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $135,232 $55,513 $214,391 $233,600 $6,609 $53,220 $186,953 $815,858 $4,834
Proposed Costs $135,232 $55,513 $214,391 $233,600 $6,609 $53,220 $186,953 $815,858 $4,834
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Allocated Costs by Department
Summary page 2
Schedule A.002
2025
Central Service Departments Planning Engineering Dev Services Building &
Safety
Housing
Pol/Homeless
Park Maint Swim Center
Maint
Urban Forest
Svc
Street Maint
Building Charge $6,168 $3,522 $9,793 $3,711 $571 $4,281
City Administration $25,484 $12,085 $38,797 $16,144 $54,795 $8,943 $3,081 $32,738
Community Services Group
Finance Non Departmental $1,902 $199 $3,915 $3,549 $15,848 $3,633 $179 $6,366
City Attorney $25,594 $12,136 $73,028 $16,214 $55,031 $8,982 $3,095 $32,878
City Clerk $1,416 $849 $2,407 $708 $2,124 $141 $283 $1,982
Finance $38,911 $18,770 $23 $63,915 $26,505 $100,038 $17,149 $6,643 $62,398
Network Services $70,142 $47,096 $132,394 $27,713 $127,979 $11,884 $27,161 $101,496
Information Services $12,917 $7,750 $21,959 $6,459 $19,376 $1,292 $2,583 $18,084
Finance Support Services $2,141 $1,016 $3,260 $1,356 $4,604 $752 $259 $2,751
Human Resources $47,426 $28,523 $80,624 $23,713 $71,295 $4,743 $9,486 $66,397
Wellness Program $279 $167 $474 $139 $419 $28 $55 $390
Public Works Administration $272,753 $29,331 $217,776 $115,130
Facilities Maintenance $17,970 $10,261 $28,533 $16,439 $2,528 $18,967
Fleet $8,784 $29,651 $164,177 $1,299 $39,874 $295,704
CIP Project Engineering
Transportation/Plan Engineering $149,181 $126,948
Active Transportation $74,658 $42,650
Insurance ISF Fund $33,380 $7,462 $65,834 $51,320 $223,308 $49,231 $3,996 $96,098
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $516,353 $276,784 $42,673 $554,584 $173,820 $1,131,897 $137,408 $317,570 $855,660
Proposed Costs $516,353 $276,784 $42,673 $554,584 $173,820 $1,131,897 $137,408 $317,570 $855,660
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Allocated Costs by Department
Summary page 3
Schedule A.003
2025
Central Service Departments Traffic
Signals/Lights
Parking Admin Stormwater/Flo
od Control
Solid Waste
Rec
Rec Admin Rec Facilities Youth Services Community
Services
Ranger
Program
Building Charge
City Administration $9,675 $15,286 $5,341 $13,151 $5,249 $20,926 $9,017 $11,854
Community Services Group $10,557 $106,113
Finance Non Departmental $3,106 $2,073 $476 $614 $513 $1,277 $975 $363
City Attorney $9,717 $15,352 $5,364 $17,939 $5,272 $21,016 $9,057 $11,905
City Clerk $283 $896 $32,401 $9,325 $141 $1,132 $567 $991
Finance $17,148 $26,332 $8,579 $20,529 $7,606 $33,656 $17,968 $24,018
Network Services $33,243 $38,972 $12,616 $29,274 $18,264 $66,029 $38,820 $50,674
Information Services $2,583 $45,530 $2,583 $26,368 $1,292 $10,334 $5,167 $9,042
Finance Support Services $813 $1,284 $449 $1,105 $441 $1,758 $758 $996
Human Resources $9,486 $30,021 $9,486 $31,915 $4,743 $37,941 $18,970 $33,198
Wellness Program $55 $177 $55 $112 $28 $223 $112 $196
Public Works Administration $49,030 $77,992
Facilities Maintenance $45,231 $392,150
Fleet $28,212 $30,935 $13,378 $81,708
CIP Project Engineering
Transportation/Plan Engineering
Active Transportation
Insurance ISF Fund $43,014 $32,716 $7,953 $11,399 $7,649 $23,442 $16,211 $10,452
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $206,365 $317,566 $95,860 $326,453 $443,348 $217,734 $117,622 $235,397
Proposed Costs $206,365 $317,566 $95,860 $326,453 $443,348 $217,734 $117,622 $235,397
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Allocated Costs by Department
Summary page 4
Schedule A.004
2025
Central Service Departments Aquatics Golf Course Jack House Police Admin Patrol Investigations Police Support
Svc
Neighborhood
Svcs
Traffic Safety
Building Charge
City Administration $9,500 $11,117 $15 $33,358 $183,149 $49,025 $49,360 $4,095 $12,395
Community Services Group
Finance Non Departmental $448 $2,225 $8 $7,473 $1,040 $449 $1,688 $294 $175
City Attorney $9,541 $11,165 $15 $64,734 $183,938 $49,236 $49,572 $4,112 $12,448
City Clerk $141 $567 $27,267 $7,220 $1,840 $2,832 $141 $425
Finance $11,084 $21,033 $121 $60,058 $224,527 $59,823 $71,930 $5,565 $15,084
Network Services $23,323 $33,575 $125,525 $527,465 $115,780 $130,512 $21,563 $31,020
Information Services $1,292 $5,167 $115,448 $65,876 $16,792 $25,834 $1,292 $3,875
Finance Support Services $798 $934 $1 $2,803 $15,390 $4,119 $4,148 $344 $1,041
Human Resources $4,743 $18,970 $39,791 $243,203 $64,289 $94,852 $4,743 $14,227
Wellness Program $28 $112 $24,378 $1,423 $363 $559 $28 $84
Public Works Administration
Facilities Maintenance $96,465 $44,673 $51,686 $51,686 $51,686 $103,371 $51,686 $51,686
Fleet $2,727 $34,866 $47,953 $298,126 $106,468 $13,527 $18,017 $45,459
CIP Project Engineering
Transportation/Plan Engineering
Active Transportation
Insurance ISF Fund $6,767 $32,876 $105 $838,471 $54,770 $16,414 $38,539 $4,717 $4,739
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $166,857 $172,607 $44,938 $1,438,945 $1,857,813 $536,284 $586,724 $116,597 $192,658
Proposed Costs $166,857 $172,607 $44,938 $1,438,945 $1,857,813 $536,284 $586,724 $116,597 $192,658
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Allocated Costs by Department
Summary page 5
Schedule A.005
2025
Central Service Departments Fire Admin Emergency
Response
Hazard
Prevention
Training
Services
Recruit
Academy
Fire Apparatus Fire Station Fac
Sup
Moble Crisis
Unit
Emergency
Mgmt
Building Charge
City Administration $19,456 $203,878 $14,460 $1,453 $659 $8,493 $557 $2,204 $1,331
Community Services Group
Finance Non Departmental $1,785 $2,210 $661 $759 $345 $1,933 $291 $665 $89
City Attorney $36,426 $204,757 $14,522 $1,459 $662 $8,529 $560 $2,213 $1,337
City Clerk $18,085 $6,653 $991 $283 $141
Finance $28,027 $239,333 $24,000 $5,074 $1,105 $18,085 $3,295 $3,941 $3,232
Network Services $118,030 $366,527 $69,257 $13,794 $17,431
Information Services $96,228 $60,709 $9,042 $2,583 $1,292
Finance Support Services $1,806 $17,131 $1,215 $122 $55 $714 $46 $186 $112
Human Resources $28,087 $224,233 $33,198 $9,486 $4,743
Wellness Program $24,292 $1,312 $196 $55 $28
Public Works Administration
Facilities Maintenance $85,607 $75,676 $75,676 $75,676
Fleet
CIP Project Engineering
Transportation/Plan Engineering
Active Transportation
Insurance ISF Fund $498,052 $67,145 $14,422 $10,122 $4,591 $27,375 $3,883 $8,875 $1,994
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $955,881 $1,469,564 $257,640 $94,665 $7,417 $91,330 $8,632 $18,084 $31,730
Proposed Costs $955,881 $1,469,564 $257,640 $94,665 $7,417 $91,330 $8,632 $18,084 $31,730
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Allocated Costs by Department
Summary page 6
Schedule A.006
2025
Central Service Departments FD201 Local
Sales Tax
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
Building Charge $264
City Administration $2,491 $2,097 $28,930 $6 $2,437 $678 $537
Community Services Group
Finance Non Departmental $1,301 $270 $13,420 $3 $1,273 $354 $280
City Attorney $2,502 $2,106 $29,054 $7 $2,447 $681 $540
City Clerk $184
Finance $29 $4,183 $2,209 $48,739 $174 $4,000 $1,457 $920 $19
Network Services $3,639
Information Services $1,679
Finance Support Services $209 $176 $2,431 $1 $204 $57 $45
Human Resources $6,165
Wellness Program $36
Public Works Administration
Facilities Maintenance $1,093
Fleet
CIP Project Engineering
Transportation/Plan Engineering
Active Transportation
Insurance ISF Fund $17,351 $3,588 $179,964 $47 $16,974 $4,722 $3,746
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $29 $28,037 $10,446 $315,598 $238 $27,335 $7,949 $6,068 $19
Proposed Costs $29 $28,037 $10,446 $315,598 $238 $27,335 $7,949 $6,068 $19
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Allocated Costs by Department
Summary page 7
Schedule A.007
2025
Central Service Departments FD217 Opioid
Settlement
FD401 Cap
Outlay
FD402 Fleet
Replace
FD403 IT
Replace
FD404 Major
Fac Rep
FD406 PS Equip
Replace
FD504 LOVR
Impact Fee
FD505
Affordable
Housing
FD507 Trans
Impact
Building Charge
City Administration $764 $4,131
Community Services Group
Finance Non Departmental $399 $2,158
City Attorney $767 $4,148
City Clerk
Finance $1,235 $10,429 $1,158 $1,109 $1,032 $6,972 $10 $19 $564
Network Services
Information Services
Finance Support Services $64 $347
Human Resources
Wellness Program
Public Works Administration
Facilities Maintenance
Fleet
CIP Project Engineering $117,309 $136,645 $98,832
Transportation/Plan Engineering
Active Transportation
Insurance ISF Fund $5,321 $28,771
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $8,550 $127,738 $1,158 $1,109 $137,677 $46,527 $10 $19 $99,396
Proposed Costs $8,550 $127,738 $1,158 $1,109 $137,677 $46,527 $10 $19 $99,396
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Allocated Costs by Department
Summary page 8
Schedule A.008
2025
Central Service Departments FD601 Water FD602 Sewer FD611 Parking FD621 Transit FD701 Genl
Agency
FD705 Whale
Rock
FD711
Hazardous Mat
FD712 City/SLO
PEG
FD713 SLCUSD
PEG
Building Charge $2,141 $2,140
City Administration $113,003 $128,500 $51,686 $20,176 $9,985 $22,611 $1,320
Community Services Group $58,334 $61,734 $55,471 $10,557 $1,253
Finance Non Departmental $19,791 $27,422 $11,989 $7,587 $5,217 $7,064 $687
City Attorney $113,490 $129,055 $51,909 $20,264 $10,028 $22,708 $1,326
City Clerk $16,729 $16,821 $10,955 $20,784 $594
Finance $223,319 $253,451 $109,981 $36,867 $17,184 $38,094 $2,852
Network Services $263,543 $277,571 $137,535 $62,116 $61,904
Information Services $127,646 $128,486 $42,055 $9,222 $17,742
Finance Support Services $9,495 $10,797 $4,344 $1,695 $839 $1,900 $111
Human Resources $192,321 $172,250 $85,165 $11,619 $19,919
Wellness Program $996 $1,014 $433 $68 $117
Public Works Administration $8,805 $8,806 $135,785 $49,524
Facilities Maintenance $45,556 $45,556 $42,038 $1,001
Fleet $119,226 $215,978 $16,930 $31,195
CIP Project Engineering $163,947 $67,789 $376,488 $9,453 $430
Transportation/Plan Engineering $34,747
Active Transportation $10,670 $10,669
Insurance ISF Fund $292,467 $394,715 $172,277 $103,113 $69,552 $97,549 $9,162
Natural Resources Protection (Utility Services) ($449) ($673)
Eng Dev Review (Utility Services) ($131,166) ($131,166)
Solid Waste Recycling (Utilities Services) ($4,810) ($5,131) ($748)
Subtotal $1,634,384 $1,805,115 $1,350,458 $374,715 $112,805 $322,332 $15,458
Proposed Costs $1,634,384 $1,805,115 $1,350,458 $374,715 $112,805 $322,332 $15,458
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Allocated Costs by Department
Summary page 9
Schedule A.009
2025
Central Service Departments F715 Boysen
Rnch Cons
Esmt
FD726 Asset
Forfeiture
FD727 SWAT All Other Subtotal Direct Billed Unallocated Total
Building Charge $25,260 $84,491 $84,491
City Administration $67 $184 $3 $1,579,047 $1,579,047
Community Services Group $453,613 $453,613
Finance Non Departmental $35 $100 $7 $182,748 $182,748
City Attorney $68 $184 $7 $1,438,411 $1,438,411
City Clerk $293,014 $266,107 $559,121
Finance $168 $292 $11 $132,550 $2,294,488 $255,807 $2,550,295
Network Services $157,714 $3,532,581 $3,532,581
Information Services $7,670 $1,296,118 $1,296,118
Finance Support Services $6 $16 $5 $112,590 $112,590
Human Resources $1,874,367 $1,874,367
Wellness Program $58,929 $58,929
Public Works Administration $964,932 $964,932
Facilities Maintenance $26,659 $1,601,901 $1,601,901
Fleet $37,287 $1,687,147 $1,687,147
CIP Project Engineering $13,321 $984,214 $257,197 $3,055,622 $4,297,033
Transportation/Plan Engineering $310,876 $847,375 $1,158,251
Active Transportation $138,647 $152,080 $290,727
Insurance ISF Fund $471 $1,274 $53 $3,944,281 $3,944,281
Natural Resources Protection (Utility Services)($1,122) $1,122 $1,246,522 $1,246,522
Eng Dev Review (Utility Services)($262,332) $262,332 $36,984 $36,984
Solid Waste Recycling (Utilities Services)($10,689) $10,689
Subtotal $815 $2,050 $86 $400,461 $22,558,252 $531,340 $5,860,497 $28,950,089
Proposed Costs $815 $2,050 $86 $400,461 $22,558,252 $531,340 $5,860,497 $28,950,089
Page 299 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Summary of Allocated Costs
Summary page 10
Schedule C.001
2025
Departments Total Expenditures Cost Adjustments Total Allocated
Building Charge $161,093
City Administration $1,593,051 ($1,128)
Community Services Group $554,787
Finance Non Departmental $227,523
City Attorney $1,652,744 ($101,445)
City Clerk $778,365
Finance $2,686,591
Network Services $3,664,628
Information Services $1,402,583
Finance Support Services $123,019
Human Resources $2,047,242 ($16,459)
Wellness Program $38,744
Public Works Administration $1,486,040
Facilities Maintenance $1,539,289
Fleet $1,470,536
CIP Project Engineering $2,819,887 $143,882
Transportation/Plan Engineering $880,829 ($99,930)
Active Transportation $257,727
Insurance ISF Fund $4,393,969
Natural Resources Protection (Utility Services) $1,246,522
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
City Council $135,232
Cultural Activities $55,513
Economic Development $214,391
Natural Resource Protection $233,600
Tourism and Bid Promotion $6,609
Community Promotion $53,220
Office of DEI $186,953
Community Development Admin $815,858
Commissions & Committees $4,834
Planning $516,353
Engineering $276,784
Development Services $42,673
Building and Safety $554,584
Housing Policy/Homelessness $173,820
Parks Maintenance $1,131,897
Swim Center Maintenance $137,408
Urban Forest Services $317,570
Streets Maintenance $855,660
Traffic Signals & Lighting $206,365
Parking Admin
Stormwater and Flood Control $317,566
Page 300 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Summary of Allocated Costs
Summary page 11
Schedule C.002
2025
Departments Total Expenditures Cost Adjustments Total Allocated
Solid Waste Recycling $95,860
Recreation Administration $326,453
Recreation Facilities $443,348
Youth Services $217,734
Community Services $117,622
Ranger Program $235,397
Aquatics $166,857
Golf Course $172,607
Jack House $44,938
Police Administration $1,438,945
Patrol $1,857,813
Investigations $536,284
Police Support Services $586,724
Neighborhood Services $116,597
Traffic Safety $192,658
Fire Administration $955,881
Emergency Response $1,469,564
Hazard Prevention $257,640
Training Services $94,665
Recruit Academy $7,417
Fire Apparatus Service $91,330
Fire Station $8,632
Mobile Crisis Unit $18,084
Emergency Management $31,730
FD201 Local Sales Tax Fund $29
FD202 Downtown Bid Fund $28,037
FD206 Law Enforcement Grant Fund $10,446
FD208 Tourism Bid Fund $315,598
FD209 SB1186 CASP Certify Fund $238
FD212 San Luis Ranch CFD $27,335
FD213 Avila Ranch CFE $7,949
FD214 Avilia Ranch DPA Fund $6,068
FD215 Affordable Housing BEGIN Loan Fund $19
FD217 Opioid Settlement Fund $8,550
FD401 Capital Outlay Engineering $127,738
FD402 Fleet Replace $1,158
FD403 Info Tech Replacement Fund $1,109
FD404 Major Facility Replacement Fund $137,677
FD406 Public Safety Equip Replacement Fund $46,527
FD504 LOVR Impact Fee Fund $10
FD505 Affordable Housing Fund $19
FD507 Transportation Impact Fee Fund $99,396
FD601 Water Fund $1,634,384
FD602 Sewer Fund $1,805,115
Page 301 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Summary of Allocated Costs
Summary page 12
Schedule C.003
2025
Departments Total Expenditures Cost Adjustments Total Allocated
FD611 Parking Fund $1,350,458
FD621Transit Fund $374,715
FD701 General Agency Fund $112,805
FD705 Whale Rock Fund $322,332
FD711 Hazardous Mat Task Force Fund $15,458
FD712 City Of SLO PEG Fund
FD713 SLCUSD PEG Fund
FD715 Boysen Ranch Conserv Easemt Fund $815
FD726 Asset Forfeiture Pending $2,050
FD727 SWAT Task Force $86
All Other $400,461
Unallocated $5,860,497
Direct Billed $531,340
Total $28,864,076 $86,013 $28,950,089
Page 302 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 13
Schedule D.001
2025
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 4.005 5.006 6.006 7.010 8.018 9.006
Building Charge ($161,093) $0 $0 $0 $0 $0 $0 $0 $0
City Administration $3,052 ($1,979,151) $0 $1,133 $18,927 $149,630 $28,887 $43,918 $56,201
Community Services Group $1,632 $7,456 ($620,653) $284 $6,592 $308 $9,334 $15,115 $3,027
Finance Non Departmental $0 $3,058 $0 ($249,876) $2,703 $0 $3,640 $0 $0
City Attorney $3,693 $22,213 $0 $2,116 ($1,785,034) $22,457 $29,351 $38,907 $19,838
City Clerk $2,948 $10,461 $0 $1,540 $10,506 ($915,803) $17,132 $33,540 $5,448
Finance $11,509 $36,107 $0 $4,058 $36,263 $46,059 ($3,087,280) $63,647 $19,371
Network Services $5,610 $74,424 $0 $14,866 $49,463 $1,210 $82,488 ($4,223,620) $49,366
Information Services $1,790 $44,022 $0 $491 $18,931 $1,227 $29,372 $76,015 ($1,634,527)
Finance Support Services $0 $1,653 $0 $864 $1,661 $0 $3,666 $0 $0
Human Resources $0 $27,514 $0 $3,893 $27,633 $59,809 $49,103 $65,101 $12,917
Wellness Program $0 $521 $0 $272 $523 $0 $920 $0 $0
Public Works Administration $19,028 $19,972 $167,040 $290 $20,058 $71,203 $30,472 $90,935 $128,652
Facilities Maintenance $4,790 $20,688 $0 $5,997 $20,777 $708 $44,708 $49,161 $6,459
Fleet $476 $19,763 $0 $6,473 $19,849 $637 $42,064 $35,135 $5,812
CIP Project Engineering $21,644 $37,898 $0 $852 $38,062 $2,548 $58,740 $129,583 $23,251
Transportation/Plan Engineering $430 $11,838 $0 $718 $11,889 $708 $18,340 $40,688 $6,459
Active Transportation $0 $3,463 $0 $115 $3,479 $178 $4,756 $9,294 $1,608
Insurance ISF Fund $0 $59,053 $0 $23,166 $59,307 $0 $84,012 $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 $8,141 $3,162 $0 $202 $3,175 $708 $11,077 $37,771 $6,459
Cultural Activities $358 $4,793 $0 $2,504 $4,813 $0 $7,772 $0 $0
Economic Development $325 $99,695 $0 $4,170 $10,992 $213 $19,548 $11,286 $1,937
Natural Resource Protection $2,473 $80,430 $0 $2,685 $16,825 $567 $25,711 $24,348 $5,167
Tourism and Bid Promotion $0 $0 $0 $0 $0 $0 $0 $6,609 $0
Community Promotion $0 $4,723 $0 $2,250 $4,743 $29 $8,695 $1,018 $258
Office of DEI $696 $96,376 $0 $2,728 $7,660 $283 $14,495 $11,088 $2,583
Community Development Admin $14,647 $13,054 $149,594 $1,302 $20,969 $102,894 $22,203 $46,187 $346,271
Commissions & Committees $0 $137 $0 $24 $137 $21 $455 $2,693 $194
Planning $6,168 $25,484 $0 $1,902 $25,594 $1,416 $38,911 $70,142 $12,917
Engineering $3,522 $12,085 $0 $199 $12,136 $849 $18,770 $47,096 $7,750
Development Services $0 $0 $0 $0 $0 $0 $23 $0 $0
Building and Safety $9,793 $38,797 $0 $3,915 $73,028 $2,407 $63,915 $132,394 $21,959
Housing Policy/Homelessness $0 $16,144 $0 $3,549 $16,214 $708 $26,505 $27,713 $6,459
Parks Maintenance $3,711 $54,795 $0 $15,848 $55,031 $2,124 $100,038 $127,979 $19,376
Swim Center Maintenance $0 $8,943 $0 $3,633 $8,982 $141 $17,149 $11,884 $1,292
Urban Forest Services $571 $3,081 $0 $179 $3,095 $283 $6,643 $27,161 $2,583
Streets Maintenance $4,281 $32,738 $0 $6,366 $32,878 $1,982 $62,398 $101,496 $18,084
Page 303 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 14
Schedule D.002
2025
Departments Fin Support Svc Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng Trans
Engineering
Active
Transportation
Schedule: 10.006 11.007 12.006 13.007 14.012 15.006 16.005 17.007 18.005
Building Charge $0 $0 $0 $0 $0 $0 $0 $0 $0
City Administration $1,628 $46,696 $124 $0 $11,528 $3,651 $0 $0 $0
Community Services Group $567 $11,060 $44 $0 $4,371 $0 $0 $0 $0
Finance Non Departmental $232 $0 $0 $0 $0 $0 $0 $0 $0
City Attorney $1,689 $45,839 $124 $0 $13,948 $0 $0 $0 $0
City Clerk $795 $19,907 $80 $0 $11,134 $0 $0 $0 $0
Finance $2,745 $70,781 $283 $0 $43,466 $0 $0 $0 $0
Network Services $3,744 $37,824 $151 $0 $21,187 $15,204 $0 $0 $0
Information Services $1,433 $38,355 $153 $0 $6,759 $0 $0 $0 $0
Finance Support Services ($142,290) $0 $0 $0 $0 $0 $0 $0 $0
Human Resources $2,312 ($2,381,042) $177 $0 $42,354 $0 $0 $0 $0
Wellness Program $44 $0 ($61,233) $0 $16,610 $0 $0 $0 $0
Public Works Administration $1,678 $63,544 $223 ($2,167,636) $50,954 $7,338 $0 $0 $0
Facilities Maintenance $1,739 $24,002 $139 $63,435 ($1,891,632) $26,437 $0 $0 $0
Fleet $1,661 $21,341 $126 $53,972 $2,108 ($1,769,155) $0 $0 $0
CIP Project Engineering $3,184 $96,287 $502 $808,426 $63,061 $23,633 ($4,297,033) $0 $0
Transportation/Plan Engineering $995 $23,789 $139 $239,887 $2,251 $5,745 $0 ($1,158,251) $0
Active Transportation $291 $7,250 $39 $0 $0 $0 $0 $0 ($290,727)
Insurance ISF Fund $4,963 $0 $0 $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 $36,984 $0 $0 $0 $0 $0
Solid Waste Recycling (Utilities Services) $0 $0 $0 $0 $0 $0 $0 $0 $0
City Council $265 $23,713 $139 $0 $33,715 $0 $0 $0 $0
Cultural Activities $402 $0 $0 $0 $1,484 $0 $0 $0 $0
Economic Development $920 $7,114 $42 $0 $1,348 $0 $0 $0 $0
Natural Resource Protection $1,408 $18,970 $112 $0 $10,240 $5,666 $0 $0 $0
Tourism and Bid Promotion $0 $0 $0 $0 $0 $0 $0 $0 $0
Community Promotion $397 $949 $6 $0 $0 $0 $0 $0 $0
Office of DEI $641 $9,486 $55 $0 $2,884 $0 $0 $0 $0
Community Development Admin $1,096 $33,452 $139 $0 $42,674 $0 $0 $0 $0
Commissions & Committees $11 $712 $5 $0 $0 $0 $0 $0 $0
Planning $2,141 $47,426 $279 $0 $17,970 $8,784 $0 $149,181 $74,658
Engineering $1,016 $28,523 $167 $0 $10,261 $0 $0 $126,948 $0
Development Services $0 $0 $0 $0 $0 $0 $0 $0 $42,650
Building and Safety $3,260 $80,624 $474 $0 $28,533 $29,651 $0 $0 $0
Housing Policy/Homelessness $1,356 $23,713 $139 $0 $0 $0 $0 $0 $0
Parks Maintenance $4,604 $71,295 $419 $272,753 $16,439 $164,177 $0 $0 $0
Swim Center Maintenance $752 $4,743 $28 $29,331 $0 $1,299 $0 $0 $0
Urban Forest Services $259 $9,486 $55 $217,776 $2,528 $39,874 $0 $0 $0
Streets Maintenance $2,751 $66,397 $390 $115,130 $18,967 $295,704 $0 $0 $0
Page 304 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 15
Schedule D.003
2025
Departments FD 802
Insurance ISF
Fund
Natural
Resources
Protection
(Utility
Services)
Eng Dev Review
(Utility)
Solid Wste Rec
(Utilities)
Total Plan
Allocated
Schedule: 19.009 20.005 21.005 22.005
Building Charge $0 $0 $0 $0 $0
City Administration $21,853 $0 $0 $0 $0
Community Services Group $6,076 $0 $0 $0 $0
Finance Non Departmental $12,720 $0 $0 $0 $0
City Attorney $33,560 $0 $0 $0 $0
City Clerk $23,947 $0 $0 $0 $0
Finance $66,400 $0 $0 $0 $0
Network Services $203,455 $0 $0 $0 $0
Information Services $13,396 $0 $0 $0 $0
Finance Support Services $11,427 $0 $0 $0 $0
Human Resources $59,446 $0 $0 $0 $0
Wellness Program $3,599 $0 $0 $0 $0
Public Works Administration $10,209 $0 $0 $0 $0
Facilities Maintenance $83,303 $0 $0 $0 $0
Fleet $89,202 $0 $0 $0 $0
CIP Project Engineering $25,593 $0 $0 $0 $0
Transportation/Plan Engineering $13,476 $0 $0 $0 $0
Active Transportation $2,527 $0 $0 $0 $0
Insurance ISF Fund ($4,624,470) $0 $0 $0 $0
Natural Resources Protection (Utility Services) $0 ($1,246,522) $0 $0 $0
Eng Dev Review (Utility Services) $0 $0 ($36,984) $0 $0
Solid Waste Recycling (Utilities Services) $0 $0 $0 $0 $0
City Council $6,705 $0 $0 $0 $135,232
Cultural Activities $33,387 $0 $0 $0 $55,513
Economic Development $56,801 $0 $0 $0 $214,391
Natural Resource Protection $38,998 $0 $0 $0 $233,600
Tourism and Bid Promotion $0 $0 $0 $0 $6,609
Community Promotion $30,152 $0 $0 $0 $53,220
Office of DEI $37,978 $0 $0 $0 $186,953
Community Development Admin $21,376 $0 $0 $0 $815,858
Commissions & Committees $445 $0 $0 $0 $4,834
Planning $33,380 $0 $0 $0 $516,353
Engineering $7,462 $0 $0 $0 $276,784
Development Services $0 $0 $0 $0 $42,673
Building and Safety $65,834 $0 $0 $0 $554,584
Housing Policy/Homelessness $51,320 $0 $0 $0 $173,820
Parks Maintenance $223,308 $0 $0 $0 $1,131,897
Swim Center Maintenance $49,231 $0 $0 $0 $137,408
Urban Forest Services $3,996 $0 $0 $0 $317,570
Streets Maintenance $96,098 $0 $0 $0 $855,660
Page 305 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 16
Schedule D.004
2025
Departments Building Charge City Admin Comm Svc
Group
Fin NonDepart City Attorney City Clerk Finance Network
Services
Info Services
Traffic Signals & Lighting $0 $9,675 $0 $3,106 $9,717 $283 $17,148 $33,243 $2,583
Parking Admin $0 $0 $0 $0 $0 $0 $0 $0 $0
Stormwater and Flood Control $0 $15,286 $0 $2,073 $15,352 $896 $26,332 $38,972 $45,530
Solid Waste Recycling $0 $5,341 $10,557 $476 $5,364 $32,401 $8,579 $12,616 $2,583
Recreation Administration $0 $13,151 $106,113 $614 $17,939 $9,325 $20,529 $29,274 $26,368
Recreation Facilities $0 $5,249 $0 $513 $5,272 $141 $7,606 $18,264 $1,292
Youth Services $0 $20,926 $0 $1,277 $21,016 $1,132 $33,656 $66,029 $10,334
Community Services $0 $9,017 $0 $975 $9,057 $567 $17,968 $38,820 $5,167
Ranger Program $0 $11,854 $0 $363 $11,905 $991 $24,018 $50,674 $9,042
Aquatics $0 $9,500 $0 $448 $9,541 $141 $11,084 $23,323 $1,292
Golf Course $0 $11,117 $0 $2,225 $11,165 $567 $21,033 $33,575 $5,167
Jack House $0 $15 $0 $8 $15 $0 $121 $0 $0
Police Administration $0 $33,358 $0 $7,473 $64,734 $27,267 $60,058 $125,525 $115,448
Patrol $0 $183,149 $0 $1,040 $183,938 $7,220 $224,527 $527,465 $65,876
Investigations $0 $49,025 $0 $449 $49,236 $1,840 $59,823 $115,780 $16,792
Police Support Services $0 $49,360 $0 $1,688 $49,572 $2,832 $71,930 $130,512 $25,834
Neighborhood Services $0 $4,095 $0 $294 $4,112 $141 $5,565 $21,563 $1,292
Traffic Safety $0 $12,395 $0 $175 $12,448 $425 $15,084 $31,020 $3,875
Fire Administration $0 $19,456 $0 $1,785 $36,426 $18,085 $28,027 $118,030 $96,228
Emergency Response $0 $203,878 $0 $2,210 $204,757 $6,653 $239,333 $366,527 $60,709
Hazard Prevention $0 $14,460 $0 $661 $14,522 $991 $24,000 $69,257 $9,042
Training Services $0 $1,453 $0 $759 $1,459 $0 $5,074 $0 $0
Recruit Academy $0 $659 $0 $345 $662 $0 $1,105 $0 $0
Fire Apparatus Service $0 $8,493 $0 $1,933 $8,529 $283 $18,085 $13,794 $2,583
Fire Station $0 $557 $0 $291 $560 $0 $3,295 $0 $0
Mobile Crisis Unit $0 $2,204 $0 $665 $2,213 $0 $3,941 $0 $0
Emergency Management $0 $1,331 $0 $89 $1,337 $141 $3,232 $17,431 $1,292
FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $29 $0 $0
FD202 Downtown Bid Fund $0 $2,491 $0 $1,301 $2,502 $0 $4,183 $0 $0
FD206 Law Enforcement Grant Fund $0 $2,097 $0 $270 $2,106 $0 $2,209 $0 $0
FD208 Tourism Bid Fund $264 $28,930 $0 $13,420 $29,054 $184 $48,739 $3,639 $1,679
FD209 SB1186 CASP Certify Fund $0 $6 $0 $3 $7 $0 $174 $0 $0
FD212 San Luis Ranch CFD $0 $2,437 $0 $1,273 $2,447 $0 $4,000 $0 $0
FD213 Avila Ranch CFE $0 $678 $0 $354 $681 $0 $1,457 $0 $0
FD214 Avilia Ranch DPA Fund $0 $537 $0 $280 $540 $0 $920 $0 $0
FD215 Affordable Housing BEGIN Loan Fund $0 $0 $0 $0 $0 $0 $19 $0 $0
FD217 Opioid Settlement Fund $0 $764 $0 $399 $767 $0 $1,235 $0 $0
FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $10,429 $0 $0
FD402 Fleet Replace $0 $0 $0 $0 $0 $0 $1,158 $0 $0
FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $0 $1,109 $0 $0
FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $0 $1,032 $0 $0
FD406 Public Safety Equip Replacement Fund $0 $4,131 $0 $2,158 $4,148 $0 $6,972 $0 $0
Page 306 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 17
Schedule D.005
2025
Departments Fin Support Svc Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng Trans
Engineering
Active
Transportation
Traffic Signals & Lighting $813 $9,486 $55 $49,030 $0 $28,212 $0 $0 $0
Parking Admin $0 $0 $0 $0 $0 $0 $0 $0 $0
Stormwater and Flood Control $1,284 $30,021 $177 $77,992 $0 $30,935 $0 $0 $0
Solid Waste Recycling $449 $9,486 $55 $0 $0 $0 $0 $0 $0
Recreation Administration $1,105 $31,915 $112 $0 $45,231 $13,378 $0 $0 $0
Recreation Facilities $441 $4,743 $28 $0 $392,150 $0 $0 $0 $0
Youth Services $1,758 $37,941 $223 $0 $0 $0 $0 $0 $0
Community Services $758 $18,970 $112 $0 $0 $0 $0 $0 $0
Ranger Program $996 $33,198 $196 $0 $0 $81,708 $0 $0 $0
Aquatics $798 $4,743 $28 $0 $96,465 $2,727 $0 $0 $0
Golf Course $934 $18,970 $112 $0 $0 $34,866 $0 $0 $0
Jack House $1 $0 $0 $0 $44,673 $0 $0 $0 $0
Police Administration $2,803 $39,791 $24,378 $0 $51,686 $47,953 $0 $0 $0
Patrol $15,390 $243,203 $1,423 $0 $51,686 $298,126 $0 $0 $0
Investigations $4,119 $64,289 $363 $0 $51,686 $106,468 $0 $0 $0
Police Support Services $4,148 $94,852 $559 $0 $103,371 $13,527 $0 $0 $0
Neighborhood Services $344 $4,743 $28 $0 $51,686 $18,017 $0 $0 $0
Traffic Safety $1,041 $14,227 $84 $0 $51,686 $45,459 $0 $0 $0
Fire Administration $1,806 $28,087 $24,292 $0 $85,607 $0 $0 $0 $0
Emergency Response $17,131 $224,233 $1,312 $0 $75,676 $0 $0 $0 $0
Hazard Prevention $1,215 $33,198 $196 $0 $75,676 $0 $0 $0 $0
Training Services $122 $0 $0 $0 $75,676 $0 $0 $0 $0
Recruit Academy $55 $0 $0 $0 $0 $0 $0 $0 $0
Fire Apparatus Service $714 $9,486 $55 $0 $0 $0 $0 $0 $0
Fire Station $46 $0 $0 $0 $0 $0 $0 $0 $0
Mobile Crisis Unit $186 $0 $0 $0 $0 $0 $0 $0 $0
Emergency Management $112 $4,743 $28 $0 $0 $0 $0 $0 $0
FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD202 Downtown Bid Fund $209 $0 $0 $0 $0 $0 $0 $0 $0
FD206 Law Enforcement Grant Fund $176 $0 $0 $0 $0 $0 $0 $0 $0
FD208 Tourism Bid Fund $2,431 $6,165 $36 $0 $1,093 $0 $0 $0 $0
FD209 SB1186 CASP Certify Fund $1 $0 $0 $0 $0 $0 $0 $0 $0
FD212 San Luis Ranch CFD $204 $0 $0 $0 $0 $0 $0 $0 $0
FD213 Avila Ranch CFE $57 $0 $0 $0 $0 $0 $0 $0 $0
FD214 Avilia Ranch DPA Fund $45 $0 $0 $0 $0 $0 $0 $0 $0
FD215 Affordable Housing BEGIN Loan Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD217 Opioid Settlement Fund $64 $0 $0 $0 $0 $0 $0 $0 $0
FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $117,309 $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 $136,645 $0 $0
FD406 Public Safety Equip Replacement Fund $347 $0 $0 $0 $0 $0 $0 $0 $0
Page 307 of 618
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Detail of Allocated Costs
Summary page 18
Schedule D.006
2025
Departments FD 802
Insurance ISF
Fund
Natural
Resources
Protection
(Utility
Services)
Eng Dev Review
(Utility)
Solid Wste Rec
(Utilities)
Total Plan
Allocated
Traffic Signals & Lighting $43,014 $0 $0 $0 $206,365
Parking Admin $0 $0 $0 $0 $0
Stormwater and Flood Control $32,716 $0 $0 $0 $317,566
Solid Waste Recycling $7,953 $0 $0 $0 $95,860
Recreation Administration $11,399 $0 $0 $0 $326,453
Recreation Facilities $7,649 $0 $0 $0 $443,348
Youth Services $23,442 $0 $0 $0 $217,734
Community Services $16,211 $0 $0 $0 $117,622
Ranger Program $10,452 $0 $0 $0 $235,397
Aquatics $6,767 $0 $0 $0 $166,857
Golf Course $32,876 $0 $0 $0 $172,607
Jack House $105 $0 $0 $0 $44,938
Police Administration $838,471 $0 $0 $0 $1,438,945
Patrol $54,770 $0 $0 $0 $1,857,813
Investigations $16,414 $0 $0 $0 $536,284
Police Support Services $38,539 $0 $0 $0 $586,724
Neighborhood Services $4,717 $0 $0 $0 $116,597
Traffic Safety $4,739 $0 $0 $0 $192,658
Fire Administration $498,052 $0 $0 $0 $955,881
Emergency Response $67,145 $0 $0 $0 $1,469,564
Hazard Prevention $14,422 $0 $0 $0 $257,640
Training Services $10,122 $0 $0 $0 $94,665
Recruit Academy $4,591 $0 $0 $0 $7,417
Fire Apparatus Service $27,375 $0 $0 $0 $91,330
Fire Station $3,883 $0 $0 $0 $8,632
Mobile Crisis Unit $8,875 $0 $0 $0 $18,084
Emergency Management $1,994 $0 $0 $0 $31,730
FD201 Local Sales Tax Fund $0 $0 $0 $0 $29
FD202 Downtown Bid Fund $17,351 $0 $0 $0 $28,037
FD206 Law Enforcement Grant Fund $3,588 $0 $0 $0 $10,446
FD208 Tourism Bid Fund $179,964 $0 $0 $0 $315,598
FD209 SB1186 CASP Certify Fund $47 $0 $0 $0 $238
FD212 San Luis Ranch CFD $16,974 $0 $0 $0 $27,335
FD213 Avila Ranch CFE $4,722 $0 $0 $0 $7,949
FD214 Avilia Ranch DPA Fund $3,746 $0 $0 $0 $6,068
FD215 Affordable Housing BEGIN Loan Fund $0 $0 $0 $0 $19
FD217 Opioid Settlement Fund $5,321 $0 $0 $0 $8,550
FD401 Capital Outlay Engineering $0 $0 $0 $0 $127,738
FD402 Fleet Replace $0 $0 $0 $0 $1,158
FD403 Info Tech Replacement Fund $0 $0 $0 $0 $1,109
FD404 Major Facility Replacement Fund $0 $0 $0 $0 $137,677
FD406 Public Safety Equip Replacement Fund $28,771 $0 $0 $0 $46,527
Page 308 of 618
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Detail of Allocated Costs
Summary page 19
Schedule D.007
2025
Departments Building Charge City Admin Comm Svc
Group
Fin NonDepart City Attorney City Clerk Finance Network
Services
Info Services
FD504 LOVR Impact Fee Fund $0 $0 $0 $0 $0 $0 $10 $0 $0
FD505 Affordable Housing Fund $0 $0 $0 $0 $0 $0 $19 $0 $0
FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $564 $0 $0
FD601 Water Fund $2,141 $113,003 $58,334 $19,791 $113,490 $16,729 $223,319 $263,543 $127,646
FD602 Sewer Fund $2,140 $128,500 $61,734 $27,422 $129,055 $16,821 $253,451 $277,571 $128,486
FD611 Parking Fund $0 $51,686 $55,471 $11,989 $51,909 $10,955 $109,981 $137,535 $42,055
FD621Transit Fund $0 $20,176 $10,557 $7,587 $20,264 $20,784 $36,867 $62,116 $9,222
FD701 General Agency Fund $0 $9,985 $0 $5,217 $10,028 $0 $17,184 $0 $0
FD705 Whale Rock Fund $0 $22,611 $1,253 $7,064 $22,708 $594 $38,094 $61,904 $17,742
FD711 Hazardous Mat Task Force Fund $0 $1,320 $0 $687 $1,326 $0 $2,852 $0 $0
FD712 City Of SLO PEG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD713 SLCUSD PEG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD715 Boysen Ranch Conserv Easemt Fund $0 $67 $0 $35 $68 $0 $168 $0 $0
FD726 Asset Forfeiture Pending $0 $184 $0 $100 $184 $0 $292 $0 $0
FD727 SWAT Task Force $0 $3 $0 $7 $7 $0 $11 $0 $0
All Other $25,260 $0 $0 $0 $0 $0 $132,550 $157,714 $7,670
Subtotal $0 $0 $0 $0 $0 ($266,107)($255,807)$0 $0
Direct Bill
Unallocated $266,107 $255,807
Total $0 $0 $0 $0 $0 $0 $0 $0 $0
Page 309 of 618
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Detail of Allocated Costs
Summary page 20
Schedule D.008
2025
Departments Fin Support Svc Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng Trans
Engineering
Active
Transportation
FD504 LOVR Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD505 Affordable Housing Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $98,832 $0 $0
FD601 Water Fund $9,495 $192,321 $996 $8,805 $45,556 $119,226 $163,947 $0 $0
FD602 Sewer Fund $10,797 $172,250 $1,014 $8,806 $45,556 $215,978 $67,789 $0 $0
FD611 Parking Fund $4,344 $85,165 $433 $135,785 $42,038 $16,930 $376,488 $34,747 $10,670
FD621Transit Fund $1,695 $11,619 $68 $49,524 $1,001 $0 $9,453 $0 $10,669
FD701 General Agency Fund $839 $0 $0 $0 $0 $0 $0 $0 $0
FD705 Whale Rock Fund $1,900 $19,919 $117 $0 $0 $31,195 $430 $0 $0
FD711 Hazardous Mat Task Force Fund $111 $0 $0 $0 $0 $0 $0 $0 $0
FD712 City Of SLO PEG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD713 SLCUSD PEG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD715 Boysen Ranch Conserv Easemt Fund $6 $0 $0 $0 $0 $0 $0 $0 $0
FD726 Asset Forfeiture Pending $16 $0 $0 $0 $0 $0 $0 $0 $0
FD727 SWAT Task Force $5 $0 $0 $0 $0 $0 $0 $0 $0
All Other $0 $0 $0 $0 $26,659 $37,287 $13,321 $0 $0
Subtotal $0 $0 $0 $0 $0 $0 ($3,312,819)($847,375)($152,080)
Direct Bill $257,197
Unallocated $3,055,622 $847,375 $152,080
Total $0 $0 $0 $0 $0 $0 $0 $0 $0
Page 310 of 618
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Detail of Allocated Costs
Summary page 21
Schedule D.009
2025
Departments FD 802
Insurance ISF
Fund
Natural
Resources
Protection
(Utility
Services)
Eng Dev Review
(Utility)
Solid Wste Rec
(Utilities)
Total Plan
Allocated
FD504 LOVR Impact Fee Fund $0 $0 $0 $0 $10
FD505 Affordable Housing Fund $0 $0 $0 $0 $19
FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $99,396
FD601 Water Fund $292,467 ($449) ($131,166) ($4,810) $1,634,384
FD602 Sewer Fund $394,715 ($673) ($131,166) ($5,131) $1,805,115
FD611 Parking Fund $172,277 $0 $0 $0 $1,350,458
FD621Transit Fund $103,113 $0 $0 $0 $374,715
FD701 General Agency Fund $69,552 $0 $0 $0 $112,805
FD705 Whale Rock Fund $97,549 $0 $0 ($748) $322,332
FD711 Hazardous Mat Task Force Fund $9,162 $0 $0 $0 $15,458
FD712 City Of SLO PEG Fund $0 $0 $0 $0 $0
FD713 SLCUSD PEG Fund $0 $0 $0 $0 $0
FD715 Boysen Ranch Conserv Easemt Fund $471 $0 $0 $0 $815
FD726 Asset Forfeiture Pending $1,274 $0 $0 $0 $2,050
FD727 SWAT Task Force $53 $0 $0 $0 $86
All Other $0 $0 $0 $0 $400,461
Subtotal $0 ($1,247,644)($299,316)($10,689)$22,558,252
Direct Bill $1,122 $262,332 $10,689 $531,340
Unallocated $1,246,522 $36,984 $5,860,497
Total $0 $0 $0 $0 $28,950,089
Page 311 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Summary of allocation basis
Summary page 22
Schedule E.001
2025
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
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
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)
Page 312 of 618
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Summary of allocation basis
Summary page 23
Schedule E.002
2025
Department Basis of allocation
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
10.005 Direct
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 Preventative Mental Health
1015001 - Public Works Administration
13.004 Deputy Director/City Engineer Hours Supervised by Department/Division
13.005 Director Full Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is
shown as a whole number, i.e. 4.30 appears as 430)
13.006 Enterprise Funds Analysis of Time Worked
1015005 - Facilities Maintenance
Page 313 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Summary of allocation basis
Summary page 24
Schedule E.003
2025
Department Basis of allocation
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 Development Review Direct Allocation to Development Review
17.006 Long Range Plan Direct Allocation to Long Range Plan
1015011 - Active Transportation
18.004 Projects
8020000 - Insurance ISF Fund
19.004 Risk Management Operating Services and Supply Expenditures by Fund/Department/Division
19.005 WComp Premiums - PS Direct Allocation to Police & Fire Administration
19.006 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)
19.007 Liability Premiums - Direct Direct to Police, Public Works and Community Development
19.008 Liability Premium Operating Services and Supply Expenditures by Fund/Department/Division
1011050 - Natural Resources Protection (Utility Services)
20.004 Program Support Fixed amount per budget
1014050 - Eng Dev Review (Utility Services)
21.004 Utility Services Time Spent by Utilities on Behalf of Engineering Development Review
106108 - Solid Waste Recycling (Utilities Services)
22.004 Utility Services Fixed amount per budget
Page 314 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
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 315 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Building Charge
Costs to be allocated
Detail page 26
Schedule 1.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:
Departmental cost adjustments:
CITY HALL $70,393
919 PALM $77,380
CORPORATE YARD $13,320
Total departmental cost adjustments:$161,093 $161,093
Total to be allocated $161,093 $161,093
Page 316 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Building Charge
Schedule of costs to be
allocated by function
Detail page 27
Schedule 1.003
2025
Total General & Admin City Hall 919 Palm Corporation Yard
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Cost Adjustments
CITY HALL $70,393 $70,393
919 PALM $77,380 $77,380
CORPORATE YARD $13,320 $13,320
Functional Cost $161,093 $70,393 $77,380 $13,320
Allocable Costs $161,093 $70,393 $77,380 $13,320
1st Allocation $161,093 $70,393 $77,380 $13,320
Functional Cost
Allocable Costs
2nd Allocation
Total allocated $161,093 $70,393 $77,380 $13,320
Page 317 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Building Charge
Detail allocation of
City Hall
Detail page 28
Schedule 1.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Administration 938 4.336 % $3,052 $3,052 $3,052
City Council 2,502 11.566 % $8,141 $8,141 $8,141
Cultural Activities 110 0.508 % $358 $358 $358
Economic Development 100 0.462 % $325 $325 $325
Natural Resource Protection 760 3.513 % $2,473 $2,473 $2,473
City Attorney 1,135 5.247 % $3,693 $3,693 $3,693
City Clerk 906 4.188 % $2,948 $2,948 $2,948
Finance 3,537 16.350 % $11,509 $11,509 $11,509
Network Services 1,724 7.969 % $5,610 $5,610 $5,610
Facilities Maintenance 1,472 6.804 % $4,790 $4,790 $4,790
FD208 Tourism Bid Fund 81 0.374 % $264 $264 $264
Office of DEI 214 0.989 % $696 $696 $696
Information Services 550 2.542 % $1,790 $1,790 $1,790
All Other 7,604 35.152 % $24,744 $24,744 $24,744
Total 21,633 100.000 %$70,393 $70,393 $70,393
(A) Alloc basis:Total Square Footage Occupied By Department
Source:Build Maint Square Footage
Page 318 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Building Charge
Detail allocation of
919 Palm
Detail page 29
Schedule 1.005
2025
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 319 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Building Charge
Detail allocation of
Corporation Yard
Detail page 30
Schedule 1.006
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 780 27.857 % $3,711 $3,711 $3,711
Urban Forest Services 120 4.286 % $571 $571 $571
Streets Maintenance 900 32.143 % $4,281 $4,281 $4,281
Fleet 100 3.571 % $476 $476 $476
FD601 Water Fund 450 16.071 % $2,141 $2,141 $2,141
FD602 Sewer Fund 450 16.072 % $2,140 $2,140 $2,140
Total 2,800 100.000 %$13,320 $13,320 $13,320
(A) Alloc basis:Total Square Footage Occupied By Department
Source:Build Maint Square Footage
Page 320 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Building Charge
Departmental Cost
Allocation Summary
Detail page 31
Schedule 1.007
2025
Total City Hall 919 Palm Corporation Yard
City Administration $3,052 $3,052
Community Services Group $1,632 $1,632
City Attorney $3,693 $3,693
City Clerk $2,948 $2,948
Finance $11,509 $11,509
Network Services $5,610 $5,610
Information Services $1,790 $1,790
Public Works Administration $19,028 $19,028
Facilities Maintenance $4,790 $4,790
Fleet $476 $476
CIP Project Engineering $21,644 $21,644
Transportation/Plan Engineering $430 $430
City Council $8,141 $8,141
Cultural Activities $358 $358
Economic Development $325 $325
Natural Resource Protection $2,473 $2,473
Office of DEI $696 $696
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 $3,711 $3,711
Urban Forest Services $571 $571
Streets Maintenance $4,281 $4,281
FD208 Tourism Bid Fund $264 $264
FD601 Water Fund $2,141 $2,141
FD602 Sewer Fund $2,140 $2,140
All Other $25,260 $24,744 $516
Total $161,093 $70,393 $77,380 $13,320
Page 321 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
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 322 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Administration
Costs to be allocated
Detail page 33
Schedule 2.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,593,051 $1,593,051
Deductions:
GENERAL GOVERNMENT ($1,128)
Total deductions:($1,128)($1,128)
Allocated additions:
10000000 - Building Charge $3,052 $3,052
1012007 - Finance Non Departmental $1,133 $1,133
1011501 - City Attorney $18,927 $18,927
1011021 - City Clerk $149,630 $149,630
1012000 - Finance $28,887 $28,887
1011101 - Network Services $43,918 $43,918
1011103 - Information Services $56,201 $56,201
1012006 - Finance Support Services $1,628 $1,628
1013001 - Human Resources $46,696 $46,696
1013003 - Wellness Program $124 $124
1015005 - Facilities Maintenance $11,528 $11,528
1015008 - Fleet $3,651 $3,651
8020000 - Insurance ISF Fund $21,853 $21,853
Total allocated additions:$3,052 $384,176 $387,228 $387,228
Total to be allocated $1,594,975 $384,176 $1,979,151
Page 323 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Administration
Schedule of costs to be
allocated by function
Detail page 34
Schedule 2.003
2025
Total General & Admin Citywide
Administration
Netwok Services &
Info Services
Economic
Development
Natural Resource
Planning
Office of Diversity,
Equity and Inclusion
Wages & Benefits
SALARIES & WAGES $952,491 $5,143 $807,808 $24,098 $42,481 $30,480 $42,481
FRINGE BENEFITS $465,243 $2,512 $394,573 $11,771 $20,750 $14,888 $20,749
Other Expense and Cost
SERVICES & SUPPLIES $174,189 $941 $147,730 $4,407 $7,769 $5,574 $7,768
GENERAL GOVERNMENT $1,128 $1,128
Departmental Expenditures $1,593,051 $9,724 $1,350,111 $40,276 $71,000 $50,942 $70,998
Cost Adjustments
Deductions ($1,128) ($1,128)
Additions: 1st
Other $3,052 $3,052
Functional Cost $1,594,975 $11,648 $1,350,111 $40,276 $71,000 $50,942 $70,998
Reallocate Admin ($11,648) $9,932 $296 $522 $375 $523
Allocable Costs $1,594,975 $1,360,043 $40,572 $71,522 $51,317 $71,521
1st Allocation $1,594,975 $1,360,043 $40,572 $71,522 $51,317 $71,521
Additions: 2nd
Other $384,176 $384,176
Functional Cost $384,176 $384,176
Reallocate Admin ($384,176) $327,589 $9,773 $17,227 $12,360 $17,227
Allocable Costs $384,176 $327,589 $9,773 $17,227 $12,360 $17,227
2nd Allocation $384,176 $327,589 $9,773 $17,227 $12,360 $17,227
Total allocated $1,979,151 $1,687,632 $50,345 $88,749 $63,677 $88,748
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City Administration
Detail allocation of
Citywide Administration
Detail page 35
Schedule 2.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 235,270 0.187 % $2,548 $2,548 $614 $3,162
Cultural Activities 356,625 0.284 % $3,863 $3,863 $930 $4,793
Economic Development 814,416 0.649 % $8,821 $8,821 $2,125 $10,946
Natural Resource Protection 1,246,522 0.993 % $13,501 $13,501 $3,252 $16,753
Community Promotion 351,412 0.280 % $3,806 $3,806 $917 $4,723
City Attorney 1,652,744 1.316 % $17,901 $17,901 $4,312 $22,213
City Clerk 778,365 0.620 % $8,430 $8,430 $2,031 $10,461
Network Services 3,664,628 2.918 % $39,691 $39,691 $9,560 $49,251
Human Resources 2,047,242 1.630 % $22,173 $22,173 $5,341 $27,514
Insurance ISF Fund 4,393,969 3.499 % $47,590 $47,590 $11,463 $59,053
Wellness Program 38,744 0.031 % $420 $420 $101 $521
Community Development Admin 971,303 0.774 % $10,520 $10,520 $2,534 $13,054
Commissions & Committees 10,187 0.008 % $110 $110 $27 $137
Planning 1,896,174 1.510 % $20,537 $20,537 $4,947 $25,484
Building and Safety 2,886,803 2.299 % $31,266 $31,266 $7,531 $38,797
Public Works Administration 1,486,040 1.183 % $16,095 $16,095 $3,877 $19,972
Parks Maintenance 4,077,165 3.247 % $44,159 $44,159 $10,636 $54,795
Swim Center Maintenance 665,424 0.530 % $7,207 $7,207 $1,736 $8,943
Urban Forest Services 229,260 0.183 % $2,483 $2,483 $598 $3,081
Facilities Maintenance 1,539,289 1.226 % $16,672 $16,672 $4,016 $20,688
Streets Maintenance 2,435,887 1.940 % $26,383 $26,383 $6,355 $32,738
Stormwater and Flood Control 1,137,402 0.906 % $12,319 $12,319 $2,967 $15,286
Traffic Signals & Lighting 719,851 0.573 % $7,797 $7,797 $1,878 $9,675
Fleet 1,470,536 1.171 % $15,927 $15,927 $3,836 $19,763
Transportation/Plan Engineering 880,829 0.701 % $9,540 $9,540 $2,298 $11,838
Recreation Administration 978,461 0.779 % $10,598 $10,598 $2,553 $13,151
Recreation Facilities 390,589 0.311 % $4,230 $4,230 $1,019 $5,249
Youth Services 1,557,030 1.240 % $16,864 $16,864 $4,062 $20,926
Ranger Program 882,011 0.702 % $9,553 $9,553 $2,301 $11,854
Aquatics 706,839 0.563 % $7,656 $7,656 $1,844 $9,500
Police Administration 2,482,077 1.977 % $26,883 $26,883 $6,475 $33,358
Patrol 13,627,569 10.852 % $147,598 $147,598 $35,551 $183,149
Investigations 3,647,834 2.905 % $39,509 $39,509 $9,516 $49,025
Neighborhood Services 304,657 0.243 % $3,300 $3,300 $795 $4,095
Traffic Safety 922,256 0.734 % $9,989 $9,989 $2,406 $12,395
Fire Administration 1,447,660 1.153 % $15,679 $15,679 $3,777 $19,456
Emergency Response 15,169,981 12.081 % $164,303 $164,303 $39,575 $203,878
Hazard Prevention 1,075,918 0.857 % $11,653 $11,653 $2,807 $14,460
Training Services 108,109 0.086 % $1,171 $1,171 $282 $1,453
Fire Station 41,472 0.033 % $449 $449 $108 $557
Emergency Management 99,079 0.079 % $1,073 $1,073 $258 $1,331
FD202 Downtown Bid Fund 185,341 0.148 % $2,007 $2,007 $484 $2,491
Page 325 of 618
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City Administration
Detail allocation of
Citywide Administration
Detail page 36
Schedule 2.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 8,408,198 6.696 % $91,068 $91,068 $21,935 $113,003
FD611 Parking Fund 3,845,798 3.063 % $41,653 $41,653 $10,033 $51,686
FD602 Sewer Fund 9,561,341 7.614 % $103,557 $103,557 $24,943 $128,500
Golf Course 827,151 0.659 % $8,959 $8,959 $2,158 $11,117
FD705 Whale Rock Fund 1,682,420 1.340 % $18,222 $18,222 $4,389 $22,611
Information Services 1,402,583 1.117 % $15,191 $15,191 $3,659 $18,850
FD208 Tourism Bid Fund 2,152,578 1.714 % $23,314 $23,314 $5,616 $28,930
FD621Transit Fund 1,501,262 1.196 % $16,260 $16,260 $3,916 $20,176
FD206 Law Enforcement Grant Fund 156,008 0.124 % $1,690 $1,690 $407 $2,097
Fire Apparatus Service 631,944 0.503 % $6,844 $6,844 $1,649 $8,493
Police Support Services 3,672,725 2.925 % $39,779 $39,779 $9,581 $49,360
Community Services 670,957 0.534 % $7,267 $7,267 $1,750 $9,017
FD711 Hazardous Mat Task Force Fund 98,249 0.078 % $1,064 $1,064 $256 $1,320
CIP Project Engineering 2,819,887 2.246 % $30,542 $30,542 $7,356 $37,898
Community Services Group 554,787 0.442 % $6,009 $6,009 $1,447 $7,456
Solid Waste Recycling 397,402 0.316 % $4,304 $4,304 $1,037 $5,341
Finance Support Services 123,019 0.098 % $1,332 $1,332 $321 $1,653
Finance Non Departmental 227,523 0.181 % $2,464 $2,464 $594 $3,058
Office of DEI 567,531 0.452 % $6,147 $6,147 $1,481 $7,628
Engineering 899,156 0.716 % $9,739 $9,739 $2,346 $12,085
Housing Policy/Homelessness 1,201,192 0.957 % $13,010 $13,010 $3,134 $16,144
Jack House 1,121 0.001 % $12 $12 $3 $15
Recruit Academy 49,045 0.039 % $531 $531 $128 $659
Mobile Crisis Unit 163,942 0.131 % $1,776 $1,776 $428 $2,204
FD212 San Luis Ranch CFD 181,313 0.144 % $1,964 $1,964 $473 $2,437
FD701 General Agency Fund 742,930 0.592 % $8,047 $8,047 $1,938 $9,985
FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.004 % $54 $54 $13 $67
FD406 Public Safety Equip Replacement Fund 307,329 0.245 % $3,329 $3,329 $802 $4,131
FD209 SB1186 CASP Certify Fund 500 $5 $5 $1 $6
FD213 Avila Ranch CFE 50,435 0.040 % $546 $546 $132 $678
Finance 2,686,590 2.139 % $29,098 $29,098 $7,009 $36,107
FD214 Avilia Ranch DPA Fund 40,000 0.032 % $433 $433 $104 $537
Active Transportation 257,727 0.205 % $2,791 $2,791 $672 $3,463
FD217 Opioid Settlement Fund 56,844 0.045 % $616 $616 $148 $764
FD726 Asset Forfeiture Pending 13,640 0.011 % $148 $148 $36 $184
FD727 SWAT Task Force 587 $4 $4 ($1) $3
Total 125,571,707 100.000 %$1,360,043 $1,360,043 $327,589 $1,687,632
(A) Alloc basis:Total Operating Expenditures by Department/Division
Source:
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Administration
Detail allocation of
Netwok Services & Info Services
Detail page 37
Schedule 2.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Network Services 50 50.000 % $20,286 $20,286 $4,887 $25,173
Information Services 50 50.000 % $20,286 $20,286 $4,886 $25,172
Total 100 100.000 %$40,572 $40,572 $9,773 $50,345
(A) Alloc basis:Direct Allocation to Network Services and Information Services
Source:
Page 327 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Administration
Detail allocation of
Economic Development
Detail page 38
Schedule 2.006
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Economic Development 100 100.000 % $71,522 $71,522 $17,227 $88,749
Total 100 100.000 %$71,522 $71,522 $17,227 $88,749
(A) Alloc basis:Direct Allocation to Economic Development
Source:
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Administration
Detail allocation of
Natural Resource Planning
Detail page 39
Schedule 2.007
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Natural Resource Protection 100 100.000 % $51,317 $51,317 $12,360 $63,677
Total 100 100.000 %$51,317 $51,317 $12,360 $63,677
(A) Alloc basis:Direct Allocation to Natural Resources Planning
Source:
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Administration
Detail allocation of
Office of Diversity, Equity and Inclusion
Detail page 40
Schedule 2.008
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Office of DEI 100 100.000 % $71,521 $71,521 $17,227 $88,748
Total 100 100.000 %$71,521 $71,521 $17,227 $88,748
(A) Alloc basis:Direct Allocation to DEI
Source:
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City Administration
Departmental Cost
Allocation Summary
Detail page 41
Schedule 2.009
2025
Total Citywide Administration Netwok Services & Info
Services
Economic Development Natural Resource
Planning
Office of Diversity,
Equity and Inclusion
Community Services Group $7,456 $7,456
Finance Non Departmental $3,058 $3,058
City Attorney $22,213 $22,213
City Clerk $10,461 $10,461
Finance $36,107 $36,107
Network Services $74,424 $49,251 $25,173
Information Services $44,022 $18,850 $25,172
Finance Support Services $1,653 $1,653
Human Resources $27,514 $27,514
Wellness Program $521 $521
Public Works Administration $19,972 $19,972
Facilities Maintenance $20,688 $20,688
Fleet $19,763 $19,763
CIP Project Engineering $37,898 $37,898
Transportation/Plan Engineering $11,838 $11,838
Active Transportation $3,463 $3,463
Insurance ISF Fund $59,053 $59,053
City Council $3,162 $3,162
Cultural Activities $4,793 $4,793
Economic Development $99,695 $10,946 $88,749
Natural Resource Protection $80,430 $16,753 $63,677
Community Promotion $4,723 $4,723
Office of DEI $96,376 $7,628 $88,748
Community Development Admin $13,054 $13,054
Commissions & Committees $137 $137
Planning $25,484 $25,484
Engineering $12,085 $12,085
Building and Safety $38,797 $38,797
Housing Policy/Homelessness $16,144 $16,144
Parks Maintenance $54,795 $54,795
Swim Center Maintenance $8,943 $8,943
Urban Forest Services $3,081 $3,081
Streets Maintenance $32,738 $32,738
Traffic Signals & Lighting $9,675 $9,675
Stormwater and Flood Control $15,286 $15,286
Solid Waste Recycling $5,341 $5,341
Recreation Administration $13,151 $13,151
Recreation Facilities $5,249 $5,249
Youth Services $20,926 $20,926
Community Services $9,017 $9,017
Ranger Program $11,854 $11,854
Page 331 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Administration
Departmental Cost
Allocation Summary
Detail page 42
Schedule 2.009
2025
Total Citywide Administration Netwok Services & Info
Services
Economic Development Natural Resource
Planning
Office of Diversity,
Equity and Inclusion
Aquatics $9,500 $9,500
Golf Course $11,117 $11,117
Jack House $15 $15
Police Administration $33,358 $33,358
Patrol $183,149 $183,149
Investigations $49,025 $49,025
Police Support Services $49,360 $49,360
Neighborhood Services $4,095 $4,095
Traffic Safety $12,395 $12,395
Fire Administration $19,456 $19,456
Emergency Response $203,878 $203,878
Hazard Prevention $14,460 $14,460
Training Services $1,453 $1,453
Recruit Academy $659 $659
Fire Apparatus Service $8,493 $8,493
Fire Station $557 $557
Mobile Crisis Unit $2,204 $2,204
Emergency Management $1,331 $1,331
FD202 Downtown Bid Fund $2,491 $2,491
FD206 Law Enforcement Grant Fund $2,097 $2,097
FD208 Tourism Bid Fund $28,930 $28,930
FD209 SB1186 CASP Certify Fund $6 $6
FD212 San Luis Ranch CFD $2,437 $2,437
FD213 Avila Ranch CFE $678 $678
FD214 Avilia Ranch DPA Fund $537 $537
FD217 Opioid Settlement Fund $764 $764
FD406 Public Safety Equip Replacement Fund $4,131 $4,131
FD601 Water Fund $113,003 $113,003
FD602 Sewer Fund $128,500 $128,500
FD611 Parking Fund $51,686 $51,686
FD621Transit Fund $20,176 $20,176
FD701 General Agency Fund $9,985 $9,985
FD705 Whale Rock Fund $22,611 $22,611
FD711 Hazardous Mat Task Force Fund $1,320 $1,320
FD715 Boysen Ranch Conserv Easemt Fund $67 $67
FD726 Asset Forfeiture Pending $184 $184
FD727 SWAT Task Force $3 $3
Total $1,979,151 $1,687,632 $50,345 $88,749 $63,677 $88,748
Page 332 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
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). Administrative functions relating to the Infrastructure Finance Program are currently managed by the Financial Analyst
who temporarily reports to the Finance Director. The CSG Department Head and the Administrative Assistant report to the Assistant City Manager
and are responsible for daily operations and administration of their department’s programs.
Costs are allocated as follows:
Project Supervision – These costs are associated with supervision of projects within the four CSG departments. Costs are allocated
based on the percentage of time spent on projects for each CSG department.
Page 333 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Community Services Group
Costs to be allocated
Detail page 44
Schedule 3.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $554,787 $554,787
Allocated additions:
10000000 - Building Charge $1,632 $1,632
1011001 - City Administration $6,009 $1,447 $7,456
1012007 - Finance Non Departmental $284 $284
1011501 - City Attorney $6,592 $6,592
1011021 - City Clerk $308 $308
1012000 - Finance $9,334 $9,334
1011101 - Network Services $15,115 $15,115
1011103 - Information Services $3,027 $3,027
1012006 - Finance Support Services $567 $567
1013001 - Human Resources $11,060 $11,060
1013003 - Wellness Program $44 $44
1015005 - Facilities Maintenance $4,371 $4,371
8020000 - Insurance ISF Fund $6,076 $6,076
Total allocated additions:$7,641 $58,225 $65,866 $65,866
Total to be allocated $562,428 $58,225 $620,653
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Community Services Group
Schedule of costs to be
allocated by function
Detail page 45
Schedule 3.003
2025
Total General & Admin Project Supervision
Wages & Benefits
SALARIES & WAGES $315,717 $96,704 $219,013
FRINGE BENEFITS $195,072 $59,751 $135,321
Other Expense and Cost
SERVICES & SUPPLIES $43,998 $13,477 $30,521
Departmental Expenditures $554,787 $169,932 $384,855
Additions: 1st
Other $7,641 $7,641
Functional Cost $562,428 $177,573 $384,855
Reallocate Admin ($177,573) $177,573
Allocable Costs $562,428 $562,428
1st Allocation $562,428 $562,428
Additions: 2nd
Other $58,225 $58,225
Functional Cost $58,225 $58,225
Reallocate Admin ($58,225) $58,225
Allocable Costs $58,225 $58,225
2nd Allocation $58,225 $58,225
Total allocated $620,653 $620,653
Page 335 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Community Services Group
Detail allocation of
Project Supervision
Detail page 46
Schedule 3.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 652 9.399 % $52,862 $52,862 $5,472 $58,334
FD602 Sewer Fund 690 9.947 % $55,943 $55,943 $5,791 $61,734
FD611 Parking Fund 620 8.938 % $50,267 $50,267 $5,204 $55,471
FD621Transit Fund 118 1.701 % $9,567 $9,567 $990 $10,557
FD705 Whale Rock Fund 14 0.202 % $1,135 $1,135 $118 $1,253
Solid Waste Recycling 118 1.701 % $9,567 $9,567 $990 $10,557
Community Development Admin 1,672 24.103 % $135,560 $135,560 $14,034 $149,594
Public Works Administration 1,867 26.914 % $151,370 $151,370 $15,670 $167,040
Recreation Administration 1,186 17.095 % $96,157 $96,157 $9,956 $106,113
Total 6,937 100.000 %$562,428 $562,428 $58,225 $620,653
(A) Alloc basis:Percent of Project Supervision Time by Department/Fund
Source:Salary & Wage Analysis
Page 336 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Community Services Group
Departmental Cost
Allocation Summary
Detail page 47
Schedule 3.005
2025
Total Project Supervision
Public Works Administration $167,040 $167,040
Community Development Admin $149,594 $149,594
Solid Waste Recycling $10,557 $10,557
Recreation Administration $106,113 $106,113
FD601 Water Fund $58,334 $58,334
FD602 Sewer Fund $61,734 $61,734
FD611 Parking Fund $55,471 $55,471
FD621Transit Fund $10,557 $10,557
FD705 Whale Rock Fund $1,253 $1,253
Total $620,653 $620,653
Page 337 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
Prepared by:
SCHEDULE 4.01
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 338 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance Non Departmental
Costs to be allocated
Detail page 49
Schedule 4.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $227,523 $227,523
Allocated additions:
1011001 - City Administration $2,464 $594 $3,058
1011501 - City Attorney $2,703 $2,703
1012000 - Finance $3,640 $3,640
1012006 - Finance Support Services $232 $232
8020000 - Insurance ISF Fund $12,720 $12,720
Total allocated additions:$2,464 $19,889 $22,353 $22,353
Total to be allocated $229,987 $19,889 $249,876
Page 339 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance Non Departmental
Schedule of costs to be
allocated by function
Detail page 50
Schedule 4.003
2025
Total General & Admin Non Departmental
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS $90,582 $90,582
Other Expense and Cost
SERVICES AND SUPPLIES $136,941 $136,941
Departmental Expenditures $227,523 $227,523
Additions: 1st
Other $2,464 $2,464
Functional Cost $229,987 $2,464 $227,523
Reallocate Admin ($2,464) $2,464
Allocable Costs $229,987 $229,987
1st Allocation $229,987 $229,987
Additions: 2nd
Other $19,889 $19,889
Functional Cost $19,889 $19,889
Reallocate Admin ($19,889) $19,889
Allocable Costs $19,889 $19,889
2nd Allocation $19,889 $19,889
Total allocated $249,876 $249,876
Page 340 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 51
Schedule 4.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 28,791 0.081 % $186 $186 $16 $202
Economic Development 593,886 1.668 % $3,836 $3,836 $334 $4,170
Natural Resource Protection 382,299 1.074 % $2,470 $2,470 $215 $2,685
Community Promotion 320,366 0.900 % $2,070 $2,070 $180 $2,250
City Attorney 301,359 0.846 % $1,947 $1,947 $169 $2,116
City Clerk 219,278 0.616 % $1,417 $1,417 $123 $1,540
Finance 577,836 1.623 % $3,733 $3,733 $325 $4,058
Network Services 2,117,135 5.947 % $13,676 $13,676 $1,190 $14,866
Information Services 69,980 0.197 % $452 $452 $39 $491
Human Resources 554,351 1.557 % $3,581 $3,581 $312 $3,893
Community Development Admin 185,521 0.521 % $1,198 $1,198 $104 $1,302
Commissions & Committees 3,462 0.010 % $22 $22 $2 $24
Planning 270,913 0.761 % $1,750 $1,750 $152 $1,902
Public Works Administration 41,404 0.116 % $267 $267 $23 $290
Parks Maintenance 2,256,847 6.339 % $14,579 $14,579 $1,269 $15,848
Swim Center Maintenance 517,315 1.453 % $3,342 $3,342 $291 $3,633
Urban Forest Services 25,550 0.072 % $165 $165 $14 $179
Facilities Maintenance 854,010 2.399 % $5,517 $5,517 $480 $5,997
Streets Maintenance 906,577 2.546 % $5,856 $5,856 $510 $6,366
Traffic Signals & Lighting 442,333 1.242 % $2,857 $2,857 $249 $3,106
Fleet 921,795 2.589 % $5,955 $5,955 $518 $6,473
City Administration 175,317 0.492 % $1,133 $1,133 $1,133
Transportation/Plan Engineering 102,270 0.287 % $661 $661 $57 $718
Recreation Administration 87,487 0.246 % $565 $565 $49 $614
Recreation Facilities 73,143 0.205 % $472 $472 $41 $513
Youth Services 181,882 0.511 % $1,175 $1,175 $102 $1,277
Community Services 138,900 0.390 % $897 $897 $78 $975
Aquatics 63,721 0.179 % $412 $412 $36 $448
Golf Course 316,904 0.890 % $2,047 $2,047 $178 $2,225
Police Administration 1,064,233 2.989 % $6,875 $6,875 $598 $7,473
Patrol 148,219 0.416 % $957 $957 $83 $1,040
Investigations 63,986 0.180 % $413 $413 $36 $449
Police Support Services 240,380 0.675 % $1,553 $1,553 $135 $1,688
Neighborhood Services 41,836 0.118 % $270 $270 $24 $294
Traffic Safety 24,942 0.070 % $161 $161 $14 $175
Fire Administration 254,132 0.714 % $1,642 $1,642 $143 $1,785
Emergency Response 314,666 0.884 % $2,033 $2,033 $177 $2,210
Fire Apparatus Service 275,286 0.773 % $1,778 $1,778 $155 $1,933
Hazard Prevention 94,100 0.264 % $608 $608 $53 $661
Training Services 108,109 0.304 % $698 $698 $61 $759
Emergency Management 12,734 0.036 % $82 $82 $7 $89
FD208 Tourism Bid Fund 1,911,188 5.368 % $12,346 $12,346 $1,074 $13,420
Page 341 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 52
Schedule 4.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,707,291 4.795 % $11,029 $11,029 $960 $11,989
FD602 Sewer Fund 3,905,154 10.969 % $25,227 $25,227 $2,195 $27,422
FD621Transit Fund 1,080,443 3.035 % $6,980 $6,980 $607 $7,587
FD705 Whale Rock Fund 1,006,018 2.826 % $6,499 $6,499 $565 $7,064
FD711 Hazardous Mat Task Force Fund 97,866 0.275 % $632 $632 $55 $687
CIP Project Engineering 121,391 0.341 % $784 $784 $68 $852
Solid Waste Recycling 67,815 0.190 % $438 $438 $38 $476
Community Services Group 43,998 0.124 % $284 $284 $284
Building and Safety 557,629 1.566 % $3,602 $3,602 $313 $3,915
Stormwater and Flood Control 295,246 0.829 % $1,907 $1,907 $166 $2,073
FD206 Law Enforcement Grant Fund 38,324 0.108 % $248 $248 $22 $270
FD601 Water Fund 2,818,546 7.917 % $18,207 $18,207 $1,584 $19,791
Insurance ISF Fund 3,299,193 9.267 % $21,312 $21,312 $1,854 $23,166
Office of DEI 388,522 1.091 % $2,510 $2,510 $218 $2,728
Engineering 28,321 0.080 % $183 $183 $16 $199
Housing Policy/Homelessness 505,357 1.419 % $3,265 $3,265 $284 $3,549
Mobile Crisis Unit 94,791 0.266 % $612 $612 $53 $665
Cultural Activities 356,625 1.002 % $2,304 $2,304 $200 $2,504
Finance Support Services 123,019 0.346 % $795 $795 $69 $864
Wellness Program 38,744 0.109 % $250 $250 $22 $272
Jack House 1,121 0.003 % $7 $7 $1 $8
Recruit Academy 49,045 0.138 % $317 $317 $28 $345
Fire Station 41,472 0.116 % $268 $268 $23 $291
FD202 Downtown Bid Fund 185,341 0.521 % $1,197 $1,197 $104 $1,301
FD212 San Luis Ranch CFD 181,313 0.509 % $1,171 $1,171 $102 $1,273
FD406 Public Safety Equip Replacement Fund 307,329 0.863 % $1,985 $1,985 $173 $2,158
FD701 General Agency Fund 742,930 2.087 % $4,799 $4,799 $418 $5,217
FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.014 % $32 $32 $3 $35
Ranger Program 51,693 0.145 % $334 $334 $29 $363
FD209 SB1186 CASP Certify Fund 500 0.001 % $3 $3 $3
FD213 Avila Ranch CFE 50,435 0.142 % $326 $326 $28 $354
FD214 Avilia Ranch DPA Fund 40,000 0.112 % $258 $258 $22 $280
Active Transportation 16,484 0.046 % $106 $106 $9 $115
FD217 Opioid Settlement Fund 56,844 0.160 % $367 $367 $32 $399
FD726 Asset Forfeiture Pending 13,640 0.038 % $88 $88 $12 $100
FD727 SWAT Task Force 587 0.002 % $7 $7 $7
Total 35,602,493 100.000 %$229,987 $229,987 $19,889 $249,876
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
Source:
Page 342 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance Non Departmental
Departmental Cost
Allocation Summary
Detail page 53
Schedule 4.005
2025
Total Non Departmental
City Administration $1,133 $1,133
Community Services Group $284 $284
City Attorney $2,116 $2,116
City Clerk $1,540 $1,540
Finance $4,058 $4,058
Network Services $14,866 $14,866
Information Services $491 $491
Finance Support Services $864 $864
Human Resources $3,893 $3,893
Wellness Program $272 $272
Public Works Administration $290 $290
Facilities Maintenance $5,997 $5,997
Fleet $6,473 $6,473
CIP Project Engineering $852 $852
Transportation/Plan Engineering $718 $718
Active Transportation $115 $115
Insurance ISF Fund $23,166 $23,166
City Council $202 $202
Cultural Activities $2,504 $2,504
Economic Development $4,170 $4,170
Natural Resource Protection $2,685 $2,685
Community Promotion $2,250 $2,250
Office of DEI $2,728 $2,728
Community Development Admin $1,302 $1,302
Commissions & Committees $24 $24
Planning $1,902 $1,902
Engineering $199 $199
Building and Safety $3,915 $3,915
Housing Policy/Homelessness $3,549 $3,549
Parks Maintenance $15,848 $15,848
Swim Center Maintenance $3,633 $3,633
Urban Forest Services $179 $179
Streets Maintenance $6,366 $6,366
Traffic Signals & Lighting $3,106 $3,106
Stormwater and Flood Control $2,073 $2,073
Solid Waste Recycling $476 $476
Recreation Administration $614 $614
Recreation Facilities $513 $513
Youth Services $1,277 $1,277
Community Services $975 $975
Ranger Program $363 $363
Aquatics $448 $448
Page 343 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance Non Departmental
Departmental Cost
Allocation Summary
Detail page 54
Schedule 4.005
2025
Total Non Departmental
Golf Course $2,225 $2,225
Jack House $8 $8
Police Administration $7,473 $7,473
Patrol $1,040 $1,040
Investigations $449 $449
Police Support Services $1,688 $1,688
Neighborhood Services $294 $294
Traffic Safety $175 $175
Fire Administration $1,785 $1,785
Emergency Response $2,210 $2,210
Hazard Prevention $661 $661
Training Services $759 $759
Recruit Academy $345 $345
Fire Apparatus Service $1,933 $1,933
Fire Station $291 $291
Mobile Crisis Unit $665 $665
Emergency Management $89 $89
FD202 Downtown Bid Fund $1,301 $1,301
FD206 Law Enforcement Grant Fund $270 $270
FD208 Tourism Bid Fund $13,420 $13,420
FD209 SB1186 CASP Certify Fund $3 $3
FD212 San Luis Ranch CFD $1,273 $1,273
FD213 Avila Ranch CFE $354 $354
FD214 Avilia Ranch DPA Fund $280 $280
FD217 Opioid Settlement Fund $399 $399
FD406 Public Safety Equip Replacement Fund $2,158 $2,158
FD601 Water Fund $19,791 $19,791
FD602 Sewer Fund $27,422 $27,422
FD611 Parking Fund $11,989 $11,989
FD621Transit Fund $7,587 $7,587
FD701 General Agency Fund $5,217 $5,217
FD705 Whale Rock Fund $7,064 $7,064
FD711 Hazardous Mat Task Force Fund $687 $687
FD715 Boysen Ranch Conserv Easemt Fund $35 $35
FD726 Asset Forfeiture Pending $100 $100
FD727 SWAT Task Force $7 $7
Total $249,876 $249,876
Page 344 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
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.
The City Attorney does not provide legal services for Whale Rock Commission due to a conflict of interest.
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 expenditure by fund/department/division excluding Fund 705, Whale Rock. 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 345 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Attorney
Costs to be allocated
Detail page 56
Schedule 5.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,652,744 $1,652,744
Deductions:
GENERAL GOVERNMENT ($101,445)
Total deductions:($101,445)($101,445)
Allocated additions:
10000000 - Building Charge $3,693 $3,693
1011001 - City Administration $17,901 $4,312 $22,213
1012007 - Finance Non Departmental $1,947 $169 $2,116
1011021 - City Clerk $22,457 $22,457
1012000 - Finance $29,351 $29,351
1011101 - Network Services $38,907 $38,907
1011103 - Information Services $19,838 $19,838
1012006 - Finance Support Services $1,689 $1,689
1013001 - Human Resources $45,839 $45,839
1013003 - Wellness Program $124 $124
1015005 - Facilities Maintenance $13,948 $13,948
8020000 - Insurance ISF Fund $33,560 $33,560
Total allocated additions:$23,541 $210,194 $233,735 $233,735
Total to be allocated $1,574,840 $210,194 $1,785,034
Page 346 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Attorney
Schedule of costs to be
allocated by function
Detail page 57
Schedule 5.003
2025
Total General & Admin General City Attorney Direct Departmental Expenses
Wages & Benefits
SALARIES & WAGES $904,993 $904,993
FRINGE BENEFITS $446,393 $446,393
Other Expense and Cost
SERVICES & SUPPLIES $199,913 $117,551 $82,362
GENERAL GOVERNMENT $101,445 $101,445
Departmental Expenditures $1,652,744 $101,445 $1,468,937 $82,362
Cost Adjustments
Deductions ($101,445) ($101,445)
Additions: 1st
Other $23,541 $23,541
Functional Cost $1,574,840 $23,541 $1,468,937 $82,362
Reallocate Admin ($23,541) $22,291 $1,250
Allocable Costs $1,574,840 $1,491,228 $83,612
1st Allocation $1,574,840 $1,491,228 $83,612
Additions: 2nd
Other $210,194 $210,194
Functional Cost $210,194 $210,194
Reallocate Admin ($210,194) $199,034 $11,160
Allocable Costs $210,194 $199,034 $11,160
2nd Allocation $210,194 $199,034 $11,160
Total allocated $1,785,034 $1,690,262 $94,772
Page 347 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Attorney
Detail allocation of
General City Attorney
Detail page 58
Schedule 5.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 235,270 0.187 % $2,795 $2,795 $380 $3,175
Cultural Activities 356,625 0.284 % $4,237 $4,237 $576 $4,813
Economic Development 814,416 0.649 % $9,676 $9,676 $1,316 $10,992
Natural Resource Protection 1,246,522 0.993 % $14,810 $14,810 $2,015 $16,825
Community Promotion 351,412 0.280 % $4,175 $4,175 $568 $4,743
City Clerk 778,365 0.620 % $9,248 $9,248 $1,258 $10,506
Network Services 3,664,628 2.920 % $43,540 $43,540 $5,923 $49,463
Human Resources 2,047,242 1.631 % $24,324 $24,324 $3,309 $27,633
Insurance ISF Fund 4,393,969 3.501 % $52,205 $52,205 $7,102 $59,307
Wellness Program 38,744 0.031 % $460 $460 $63 $523
Community Development Admin 971,303 0.774 % $11,540 $11,540 $1,570 $13,110
Commissions & Committees 10,187 0.008 % $121 $121 $16 $137
Planning 1,896,174 1.511 % $22,529 $22,529 $3,065 $25,594
Building and Safety 2,886,803 2.300 % $34,299 $34,299 $4,666 $38,965
Public Works Administration 1,486,040 1.184 % $17,656 $17,656 $2,402 $20,058
Parks Maintenance 4,077,165 3.248 % $48,441 $48,441 $6,590 $55,031
Swim Center Maintenance 665,424 0.530 % $7,906 $7,906 $1,076 $8,982
Urban Forest Services 229,260 0.183 % $2,724 $2,724 $371 $3,095
Facilities Maintenance 1,539,289 1.226 % $18,289 $18,289 $2,488 $20,777
Streets Maintenance 2,435,887 1.941 % $28,941 $28,941 $3,937 $32,878
Stormwater and Flood Control 1,137,402 0.906 % $13,514 $13,514 $1,838 $15,352
Traffic Signals & Lighting 719,851 0.574 % $8,553 $8,553 $1,164 $9,717
Fleet 1,470,536 1.172 % $17,472 $17,472 $2,377 $19,849
City Administration 1,593,051 1.269 % $18,927 $18,927 $18,927
Transportation/Plan Engineering 880,829 0.702 % $10,465 $10,465 $1,424 $11,889
Recreation Administration 978,461 0.780 % $11,625 $11,625 $1,582 $13,207
Recreation Facilities 390,589 0.311 % $4,641 $4,641 $631 $5,272
Youth Services 1,557,030 1.241 % $18,499 $18,499 $2,517 $21,016
Ranger Program 882,011 0.703 % $10,479 $10,479 $1,426 $11,905
Aquatics 706,839 0.563 % $8,398 $8,398 $1,143 $9,541
Police Administration 2,482,077 1.978 % $29,490 $29,490 $4,012 $33,502
Patrol 13,627,569 10.858 % $161,911 $161,911 $22,027 $183,938
Investigations 3,647,834 2.906 % $43,340 $43,340 $5,896 $49,236
Neighborhood Services 304,657 0.243 % $3,620 $3,620 $492 $4,112
Traffic Safety 922,256 0.735 % $10,957 $10,957 $1,491 $12,448
Fire Administration 1,447,660 1.153 % $17,200 $17,200 $2,340 $19,540
Emergency Response 15,169,981 12.086 % $180,237 $180,237 $24,520 $204,757
Hazard Prevention 1,075,918 0.857 % $12,783 $12,783 $1,739 $14,522
Training Services 108,109 0.086 % $1,284 $1,284 $175 $1,459
Fire Station 41,472 0.033 % $493 $493 $67 $560
Emergency Management 99,079 0.079 % $1,177 $1,177 $160 $1,337
FD202 Downtown Bid Fund 185,341 0.148 % $2,202 $2,202 $300 $2,502
Page 348 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Attorney
Detail allocation of
General City Attorney
Detail page 59
Schedule 5.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 8,408,198 6.699 % $99,899 $99,899 $13,591 $113,490
FD611 Parking Fund 3,845,798 3.064 % $45,693 $45,693 $6,216 $51,909
FD602 Sewer Fund 9,561,341 7.618 % $113,600 $113,600 $15,455 $129,055
Golf Course 827,151 0.659 % $9,828 $9,828 $1,337 $11,165
FD705 Whale Rock Fund 1,682,420 1.340 % $19,989 $19,989 $2,719 $22,708
Information Services 1,402,583 1.117 % $16,664 $16,664 $2,267 $18,931
FD208 Tourism Bid Fund 2,152,578 1.715 % $25,575 $25,575 $3,479 $29,054
FD621Transit Fund 1,501,262 1.196 % $17,837 $17,837 $2,427 $20,264
FD206 Law Enforcement Grant Fund 156,008 0.124 % $1,854 $1,854 $252 $2,106
Fire Apparatus Service 631,944 0.503 % $7,508 $7,508 $1,021 $8,529
Police Support Services 3,672,725 2.926 % $43,636 $43,636 $5,936 $49,572
Community Services 670,957 0.535 % $7,972 $7,972 $1,085 $9,057
FD711 Hazardous Mat Task Force Fund 98,249 0.078 % $1,167 $1,167 $159 $1,326
CIP Project Engineering 2,819,887 2.247 % $33,504 $33,504 $4,558 $38,062
Community Services Group 554,787 0.442 % $6,592 $6,592 $6,592
Solid Waste Recycling 397,402 0.317 % $4,722 $4,722 $642 $5,364
Finance Support Services 123,019 0.098 % $1,462 $1,462 $199 $1,661
Finance Non Departmental 227,523 0.181 % $2,703 $2,703 $2,703
Office of DEI 567,531 0.452 % $6,743 $6,743 $917 $7,660
Engineering 899,156 0.716 % $10,683 $10,683 $1,453 $12,136
Housing Policy/Homelessness 1,201,192 0.957 % $14,272 $14,272 $1,942 $16,214
Jack House 1,121 0.001 % $13 $13 $2 $15
Recruit Academy 49,045 0.039 % $583 $583 $79 $662
Mobile Crisis Unit 163,942 0.131 % $1,948 $1,948 $265 $2,213
FD212 San Luis Ranch CFD 181,313 0.144 % $2,154 $2,154 $293 $2,447
FD701 General Agency Fund 742,930 0.592 % $8,827 $8,827 $1,201 $10,028
FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.004 % $60 $60 $8 $68
FD406 Public Safety Equip Replacement Fund 307,329 0.245 % $3,651 $3,651 $497 $4,148
FD209 SB1186 CASP Certify Fund 500 $6 $6 $1 $7
FD213 Avila Ranch CFE 50,435 0.040 % $599 $599 $82 $681
Finance 2,686,590 2.141 % $31,920 $31,920 $4,343 $36,263
FD214 Avilia Ranch DPA Fund 40,000 0.032 % $475 $475 $65 $540
Active Transportation 257,727 0.205 % $3,062 $3,062 $417 $3,479
FD217 Opioid Settlement Fund 56,844 0.045 % $675 $675 $92 $767
FD726 Asset Forfeiture Pending 13,640 0.011 % $162 $162 $22 $184
FD727 SWAT Task Force 587 0.002 % $7 $7 $7
Total 125,512,014 100.000 %$1,491,228 $1,491,228 $199,034 $1,690,262
(A) Alloc basis:Total Operating Expenditures by Department/Division
Source:
Page 349 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Attorney
Detail allocation of
Direct Departmental Expenses
Detail page 60
Schedule 5.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Building and Safety 29,603 35.943 % $30,052 $30,052 $4,011 $34,063
Fire Administration 14,675 17.818 % $14,898 $14,898 $1,988 $16,886
Recreation Administration 4,113 4.994 % $4,175 $4,175 $557 $4,732
Community Development Admin 6,830 8.293 % $6,934 $6,934 $925 $7,859
Police Administration 27,141 32.952 % $27,553 $27,553 $3,679 $31,232
Total 82,362 100.000 %$83,612 $83,612 $11,160 $94,772
(A) Alloc basis:Direct ot Department/Fund
Source:
Page 350 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Attorney
Departmental Cost
Allocation Summary
Detail page 61
Schedule 5.006
2025
Total General City Attorney Direct Departmental Expenses
City Administration $18,927 $18,927
Community Services Group $6,592 $6,592
Finance Non Departmental $2,703 $2,703
City Clerk $10,506 $10,506
Finance $36,263 $36,263
Network Services $49,463 $49,463
Information Services $18,931 $18,931
Finance Support Services $1,661 $1,661
Human Resources $27,633 $27,633
Wellness Program $523 $523
Public Works Administration $20,058 $20,058
Facilities Maintenance $20,777 $20,777
Fleet $19,849 $19,849
CIP Project Engineering $38,062 $38,062
Transportation/Plan Engineering $11,889 $11,889
Active Transportation $3,479 $3,479
Insurance ISF Fund $59,307 $59,307
City Council $3,175 $3,175
Cultural Activities $4,813 $4,813
Economic Development $10,992 $10,992
Natural Resource Protection $16,825 $16,825
Community Promotion $4,743 $4,743
Office of DEI $7,660 $7,660
Community Development Admin $20,969 $13,110 $7,859
Commissions & Committees $137 $137
Planning $25,594 $25,594
Engineering $12,136 $12,136
Building and Safety $73,028 $38,965 $34,063
Housing Policy/Homelessness $16,214 $16,214
Parks Maintenance $55,031 $55,031
Swim Center Maintenance $8,982 $8,982
Urban Forest Services $3,095 $3,095
Streets Maintenance $32,878 $32,878
Traffic Signals & Lighting $9,717 $9,717
Stormwater and Flood Control $15,352 $15,352
Solid Waste Recycling $5,364 $5,364
Recreation Administration $17,939 $13,207 $4,732
Recreation Facilities $5,272 $5,272
Youth Services $21,016 $21,016
Community Services $9,057 $9,057
Ranger Program $11,905 $11,905
Aquatics $9,541 $9,541
Page 351 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Attorney
Departmental Cost
Allocation Summary
Detail page 62
Schedule 5.006
2025
Total General City Attorney Direct Departmental Expenses
Golf Course $11,165 $11,165
Jack House $15 $15
Police Administration $64,734 $33,502 $31,232
Patrol $183,938 $183,938
Investigations $49,236 $49,236
Police Support Services $49,572 $49,572
Neighborhood Services $4,112 $4,112
Traffic Safety $12,448 $12,448
Fire Administration $36,426 $19,540 $16,886
Emergency Response $204,757 $204,757
Hazard Prevention $14,522 $14,522
Training Services $1,459 $1,459
Recruit Academy $662 $662
Fire Apparatus Service $8,529 $8,529
Fire Station $560 $560
Mobile Crisis Unit $2,213 $2,213
Emergency Management $1,337 $1,337
FD202 Downtown Bid Fund $2,502 $2,502
FD206 Law Enforcement Grant Fund $2,106 $2,106
FD208 Tourism Bid Fund $29,054 $29,054
FD209 SB1186 CASP Certify Fund $7 $7
FD212 San Luis Ranch CFD $2,447 $2,447
FD213 Avila Ranch CFE $681 $681
FD214 Avilia Ranch DPA Fund $540 $540
FD217 Opioid Settlement Fund $767 $767
FD406 Public Safety Equip Replacement Fund $4,148 $4,148
FD601 Water Fund $113,490 $113,490
FD602 Sewer Fund $129,055 $129,055
FD611 Parking Fund $51,909 $51,909
FD621Transit Fund $20,264 $20,264
FD701 General Agency Fund $10,028 $10,028
FD705 Whale Rock Fund $22,708 $22,708
FD711 Hazardous Mat Task Force Fund $1,326 $1,326
FD715 Boysen Ranch Conserv Easemt Fund $68 $68
FD726 Asset Forfeiture Pending $184 $184
FD727 SWAT Task Force $7 $7
Total $1,785,034 $1,690,262 $94,772
Page 352 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
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 353 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Clerk
Costs to be allocated
Detail page 64
Schedule 6.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $778,365 $778,365
Allocated additions:
10000000 - Building Charge $2,948 $2,948
1011001 - City Administration $8,430 $2,031 $10,461
1012007 - Finance Non Departmental $1,417 $123 $1,540
1011501 - City Attorney $9,248 $1,258 $10,506
1012000 - Finance $17,132 $17,132
1011101 - Network Services $33,540 $33,540
1011103 - Information Services $5,448 $5,448
1012006 - Finance Support Services $795 $795
1013001 - Human Resources $19,907 $19,907
1013003 - Wellness Program $80 $80
1015005 - Facilities Maintenance $11,134 $11,134
8020000 - Insurance ISF Fund $23,947 $23,947
Total allocated additions:$22,043 $115,395 $137,438 $137,438
Total to be allocated $800,408 $115,395 $915,803
Page 354 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Clerk
Schedule of costs to be
allocated by function
Detail page 65
Schedule 6.003
2025
Total General & Admin City Clerk Services Public Counter/Main City
Phone
General Government
Wages & Benefits
SALARIES & WAGES $371,571 $83,603 $212,539 $24,709 $50,720
FRINGE BENEFITS $187,517 $42,191 $107,260 $12,470 $25,596
Other Expense and Cost
SERVICES & SUPPLIES $132,779 $29,875 $75,950 $8,830 $18,124
OTHER CONTRACT SERVICES $86,498 $86,498
Departmental Expenditures $778,365 $155,669 $395,749 $46,009 $180,938
Additions: 1st
Other $22,043 $22,043
Functional Cost $800,408 $177,712 $395,749 $46,009 $180,938
Reallocate Admin ($177,712) $112,943 $13,131 $51,638
Allocable Costs $800,408 $508,692 $59,140 $232,576
Unallocated ($232,576)($232,576)
1st Allocation $567,832 $508,692 $59,140
Additions: 2nd
Other $115,395 $115,395
Functional Cost $115,395 $115,395
Reallocate Admin ($115,395) $73,338 $8,526 $33,531
Allocable Costs $115,395 $73,338 $8,526 $33,531
Unallocated ($33,531)($33,531)
2nd Allocation $81,864 $73,338 $8,526
Total allocated $649,696 $582,030 $67,666
Page 355 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Clerk
Detail allocation of
City Clerk Services
Detail page 66
Schedule 6.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 9 4.245 % $21,595 $21,595 $4,681 $26,276
Fire Administration 6 2.830 % $14,397 $14,397 $3,121 $17,518
FD601 Water Fund 4 1.887 % $9,598 $9,598 $2,081 $11,679
FD602 Sewer Fund 4 1.887 % $9,598 $9,598 $2,081 $11,679
Recreation Administration 3 1.415 % $7,198 $7,198 $1,560 $8,758
City Administration 62 29.245 % $148,768 $148,768 $148,768
Public Works Administration 24 11.321 % $57,588 $57,588 $12,483 $70,071
City Attorney 9 4.245 % $21,595 $21,595 $21,595
Human Resources 20 9.434 % $47,990 $47,990 $10,403 $58,393
Finance 15 7.075 % $35,992 $35,992 $7,802 $43,794
Community Development Admin 35 16.509 % $83,982 $83,982 $18,204 $102,186
FD611 Parking Fund 3 1.415 % $7,198 $7,198 $1,560 $8,758
FD621Transit Fund 7 3.302 % $16,796 $16,796 $3,641 $20,437
Solid Waste Recycling 11 5.190 % $26,397 $26,397 $5,721 $32,118
Total 212 100.000 %$508,692 $508,692 $73,338 $582,030
(A) Alloc basis:Count of Council Agenda Items by Department/Division
Source:Clerk-Agenda item Tracking by Operating program
Page 356 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 67
Schedule 6.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.417 % $246 $246 $37 $283
Facilities Maintenance 500 1.041 % $616 $616 $92 $708
Streets Maintenance 1,400 2.916 % $1,725 $1,725 $257 $1,982
Stormwater and Flood Control 633 1.318 % $780 $780 $116 $896
Traffic Signals & Lighting 200 0.417 % $246 $246 $37 $283
Transportation/Plan Engineering 500 1.041 % $616 $616 $92 $708
Recreation Administration 400 0.833 % $493 $493 $74 $567
Recreation Facilities 100 0.208 % $123 $123 $18 $141
Youth Services 800 1.666 % $985 $985 $147 $1,132
Community Services 400 0.833 % $493 $493 $74 $567
Ranger Program 700 1.458 % $862 $862 $129 $991
Aquatics 100 0.208 % $123 $123 $18 $141
Golf Course 400 0.833 % $493 $493 $74 $567
Police Administration 700 1.458 % $862 $862 $129 $991
Patrol 5,100 10.623 % $6,282 $6,282 $938 $7,220
Investigations 1,300 2.708 % $1,601 $1,601 $239 $1,840
Police Support Services 2,000 4.166 % $2,464 $2,464 $368 $2,832
Neighborhood Services 100 0.208 % $123 $123 $18 $141
Traffic Safety 300 0.625 % $370 $370 $55 $425
Fire Administration 400 0.833 % $493 $493 $74 $567
Emergency Response 4,700 9.789 % $5,789 $5,789 $864 $6,653
Hazard Prevention 700 1.458 % $862 $862 $129 $991
FD601 Water Fund 3,567 7.430 % $4,394 $4,394 $656 $5,050
FD621Transit Fund 245 0.510 % $302 $302 $45 $347
City Administration 700 1.458 % $862 $862 $862
Economic Development 150 0.312 % $185 $185 $28 $213
Natural Resource Protection 400 0.833 % $493 $493 $74 $567
Community Promotion 20 0.042 % $25 $25 $4 $29
City Attorney 700 1.458 % $862 $862 $862
Finance 1,600 3.333 % $1,971 $1,971 $294 $2,265
Network Services 855 1.781 % $1,053 $1,053 $157 $1,210
Information Services 867 1.806 % $1,068 $1,068 $159 $1,227
Human Resources 1,000 2.083 % $1,232 $1,232 $184 $1,416
Community Development Admin 500 1.041 % $616 $616 $92 $708
Building and Safety 1,700 3.541 % $2,094 $2,094 $313 $2,407
Public Works Administration 800 1.666 % $985 $985 $147 $1,132
Parks Maintenance 1,500 3.124 % $1,848 $1,848 $276 $2,124
Swim Center Maintenance 100 0.208 % $123 $123 $18 $141
Fire Apparatus Service 200 0.417 % $246 $246 $37 $283
Fleet 450 0.937 % $554 $554 $83 $637
FD611 Parking Fund 1,552 3.233 % $1,912 $1,912 $285 $2,197
CIP Project Engineering 1,800 3.749 % $2,217 $2,217 $331 $2,548
Page 357 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 68
Schedule 6.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Planning 1,000 2.083 % $1,232 $1,232 $184 $1,416
City Council 500 1.041 % $616 $616 $92 $708
Housing Policy/Homelessness 500 1.041 % $616 $616 $92 $708
Solid Waste Recycling 200 0.417 % $246 $246 $37 $283
Office of DEI 200 0.417 % $246 $246 $37 $283
Engineering 600 1.250 % $739 $739 $110 $849
FD705 Whale Rock Fund 420 0.875 % $517 $517 $77 $594
FD602 Sewer Fund 3,632 7.565 % $4,474 $4,474 $668 $5,142
Emergency Management 100 0.208 % $123 $123 $18 $141
FD208 Tourism Bid Fund 130 0.271 % $160 $160 $24 $184
Community Services Group 250 0.521 % $308 $308 $308
Commissions & Committees 15 0.031 % $18 $18 $3 $21
Active Transportation 125 0.261 % $156 $156 $22 $178
Total 48,011 100.000 %$59,140 $59,140 $8,526 $67,666
(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 358 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Clerk
Departmental Cost
Allocation Summary
Detail page 69
Schedule 6.006
2025
Total City Clerk Services Public Counter/Main City Phone
City Administration $149,630 $148,768 $862
Community Services Group $308 $308
City Attorney $22,457 $21,595 $862
Finance $46,059 $43,794 $2,265
Network Services $1,210 $1,210
Information Services $1,227 $1,227
Human Resources $59,809 $58,393 $1,416
Public Works Administration $71,203 $70,071 $1,132
Facilities Maintenance $708 $708
Fleet $637 $637
CIP Project Engineering $2,548 $2,548
Transportation/Plan Engineering $708 $708
Active Transportation $178 $178
City Council $708 $708
Economic Development $213 $213
Natural Resource Protection $567 $567
Community Promotion $29 $29
Office of DEI $283 $283
Community Development Admin $102,894 $102,186 $708
Commissions & Committees $21 $21
Planning $1,416 $1,416
Engineering $849 $849
Building and Safety $2,407 $2,407
Housing Policy/Homelessness $708 $708
Parks Maintenance $2,124 $2,124
Swim Center Maintenance $141 $141
Urban Forest Services $283 $283
Streets Maintenance $1,982 $1,982
Traffic Signals & Lighting $283 $283
Stormwater and Flood Control $896 $896
Solid Waste Recycling $32,401 $32,118 $283
Recreation Administration $9,325 $8,758 $567
Recreation Facilities $141 $141
Youth Services $1,132 $1,132
Community Services $567 $567
Ranger Program $991 $991
Aquatics $141 $141
Golf Course $567 $567
Police Administration $27,267 $26,276 $991
Patrol $7,220 $7,220
Investigations $1,840 $1,840
Police Support Services $2,832 $2,832
Page 359 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Clerk
Departmental Cost
Allocation Summary
Detail page 70
Schedule 6.006
2025
Total City Clerk Services Public Counter/Main City Phone
Neighborhood Services $141 $141
Traffic Safety $425 $425
Fire Administration $18,085 $17,518 $567
Emergency Response $6,653 $6,653
Hazard Prevention $991 $991
Fire Apparatus Service $283 $283
Emergency Management $141 $141
FD208 Tourism Bid Fund $184 $184
FD601 Water Fund $16,729 $11,679 $5,050
FD602 Sewer Fund $16,821 $11,679 $5,142
FD611 Parking Fund $10,955 $8,758 $2,197
FD621Transit Fund $20,784 $20,437 $347
FD705 Whale Rock Fund $594 $594
Total $649,696 $582,030 $67,666
Page 360 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
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 361 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
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 362 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Costs to be allocated
Detail page 72
Schedule 7.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,686,591 $2,686,591
Allocated additions:
10000000 - Building Charge $11,509 $11,509
1011001 - City Administration $29,098 $7,009 $36,107
1012007 - Finance Non Departmental $3,733 $325 $4,058
1011501 - City Attorney $31,920 $4,343 $36,263
1011021 - City Clerk $37,963 $8,096 $46,059
1012000 - Finance $5,860 $5,860
1011101 - Network Services $63,647 $63,647
1011103 - Information Services $19,371 $19,371
1012006 - Finance Support Services $2,745 $2,745
1013001 - Human Resources $70,781 $70,781
1013003 - Wellness Program $283 $283
1015005 - Facilities Maintenance $43,466 $43,466
8020000 - Insurance ISF Fund $66,400 $66,400
Total allocated additions:$114,223 $292,326 $406,549 $406,549
Total to be allocated $2,800,814 $292,326 $3,093,140
Page 363 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Schedule of costs to be
allocated by function
Detail page 73
Schedule 7.003
2025
Total General &
Admin
Bus Lic, Trans
Occ Tax &
Tourism
Accounts
Payable
Payroll Purchasing General
Finance
Cashier Budget Cannabis
Wages & Benefits
SALARIES & WAGES $1,446,474 $277,434 $90,549 $98,650 $236,498 $154,628 $358,147 $75,795 $138,428 $16,345
FRINGE BENEFITS $662,281 $127,025 $41,459 $45,168 $108,283 $70,798 $163,981 $34,704 $63,380 $7,483
Other Expense and Cost
SERVICES AND SUPPLIES $572,975 $109,897 $35,868 $39,077 $93,681 $61,251 $141,869 $30,024 $54,834 $6,474
PRINT MAIL SERVICES $4,861 $4,861
Departmental Expenditures $2,686,591 $514,356 $172,737 $182,895 $438,462 $286,677 $663,997 $140,523 $256,642 $30,302
Additions: 1st
Other $114,223 $1,314 $6,785 $30,235 $7,859 $45,803 $4,912 $17,315
Functional Cost $2,800,814 $514,356 $174,051 $189,680 $468,697 $294,536 $709,800 $145,435 $273,957 $30,302
Reallocate Admin ($514,356) $40,902 $43,307 $103,822 $67,881 $157,226 $33,274 $60,769 $7,175
Allocable Costs $2,800,814 $214,953 $232,987 $572,519 $362,417 $867,026 $178,709 $334,726 $37,477
Unallocated ($252,430) ($214,953)($37,477)
1st Allocation $2,548,384 $232,987 $572,519 $362,417 $867,026 $178,709 $334,726
Additions: 2nd
Finance $5,860 $83 $583 $426 $494 $2,878 $309 $1,087
Other $286,466 $3,294 $17,016 $75,828 $19,709 $114,873 $12,318 $43,428
Functional Cost $292,326 $3,377 $17,599 $76,254 $20,203 $117,751 $12,627 $44,515
Allocable Costs $292,326 $3,377 $17,599 $76,254 $20,203 $117,751 $12,627 $44,515
Unallocated ($3,377) ($3,377)
2nd Allocation $288,949 $17,599 $76,254 $20,203 $117,751 $12,627 $44,515
Total allocated $2,837,333 $250,586 $648,773 $382,620 $984,777 $191,336 $379,241
Page 364 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Detail allocation of
Accounts Payable
Detail page 74
Schedule 7.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 2,461 9.532 % $22,209 $22,209 $1,733 $23,942
FD611 Parking Fund 1,419 5.496 % $12,805 $12,805 $999 $13,804
FD602 Sewer Fund 2,962 11.473 % $26,730 $26,730 $2,085 $28,815
FD621Transit Fund 340 1.317 % $3,068 $3,068 $239 $3,307
FD705 Whale Rock Fund 301 1.166 % $2,716 $2,716 $212 $2,928
FD711 Hazardous Mat Task Force Fund 74 0.287 % $668 $668 $52 $720
City Council 125 0.484 % $1,128 $1,128 $88 $1,216
Economic Development 218 0.844 % $1,967 $1,967 $153 $2,120
Natural Resource Protection 238 0.922 % $2,148 $2,148 $168 $2,316
Community Promotion 114 0.442 % $1,029 $1,029 $80 $1,109
Finance Support Services 102 0.395 % $920 $920 $72 $992
Human Resources 688 2.665 % $6,209 $6,209 $484 $6,693
Insurance ISF Fund 24 0.093 % $217 $217 $17 $234
Wellness Program 8 0.031 % $72 $72 $6 $78
Community Development Admin 263 1.019 % $2,373 $2,373 $185 $2,558
Commissions & Committees 10 0.039 % $90 $90 $7 $97
Planning 124 0.480 % $1,119 $1,119 $87 $1,206
Building and Safety 255 0.988 % $2,301 $2,301 $180 $2,481
Public Works Administration 260 1.007 % $2,346 $2,346 $183 $2,529
Parks Maintenance 1,033 4.001 % $9,322 $9,322 $727 $10,049
Swim Center Maintenance 296 1.146 % $2,671 $2,671 $208 $2,879
Urban Forest Services 109 0.422 % $984 $984 $77 $1,061
Facilities Maintenance 1,196 4.632 % $10,793 $10,793 $842 $11,635
Streets Maintenance 654 2.533 % $5,902 $5,902 $460 $6,362
Traffic Signals & Lighting 174 0.674 % $1,570 $1,570 $122 $1,692
Fleet 999 3.869 % $9,015 $9,015 $703 $9,718
City Administration 352 1.363 % $3,177 $3,177 $3,177
Transportation/Plan Engineering 60 0.232 % $541 $541 $42 $583
Recreation Administration 334 1.294 % $3,014 $3,014 $235 $3,249
Recreation Facilities 116 0.449 % $1,047 $1,047 $82 $1,129
Youth Services 352 1.363 % $3,177 $3,177 $248 $3,425
Community Services 362 1.402 % $3,267 $3,267 $255 $3,522
Ranger Program 412 1.596 % $3,718 $3,718 $290 $4,008
Aquatics 126 0.488 % $1,137 $1,137 $89 $1,226
Police Administration 1,189 4.605 % $10,730 $10,730 $837 $11,567
Patrol 195 0.755 % $1,760 $1,760 $137 $1,897
Investigations 90 0.349 % $812 $812 $63 $875
Police Support Services 110 0.426 % $993 $993 $77 $1,070
Neighborhood Services 38 0.147 % $343 $343 $27 $370
Traffic Safety 50 0.194 % $451 $451 $35 $486
Emergency Response 360 1.394 % $3,249 $3,249 $253 $3,502
Hazard Prevention 144 0.558 % $1,299 $1,299 $101 $1,400
Page 365 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Detail allocation of
Accounts Payable
Detail page 75
Schedule 7.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Training Services 280 1.085 % $2,527 $2,527 $197 $2,724
Fire Station 246 0.953 % $2,220 $2,220 $173 $2,393
Emergency Management 63 0.244 % $569 $569 $44 $613
City Attorney 198 0.767 % $1,787 $1,787 $1,787
City Clerk 210 0.813 % $1,895 $1,895 $1,895
Network Services 773 2.994 % $6,976 $6,976 $544 $7,520
Information Services 114 0.442 % $1,029 $1,029 $80 $1,109
Golf Course 304 1.177 % $2,743 $2,743 $214 $2,957
Fire Administration 390 1.511 % $3,519 $3,519 $275 $3,794
Fire Apparatus Service 554 2.146 % $4,999 $4,999 $390 $5,389
FD208 Tourism Bid Fund 280 1.085 % $2,527 $2,527 $197 $2,724
FD202 Downtown Bid Fund 16 0.062 % $144 $144 $11 $155
CIP Project Engineering 137 0.531 % $1,236 $1,236 $96 $1,332
Cultural Activities 2 0.008 % $18 $18 $1 $19
FD201 Local Sales Tax Fund 3 0.012 % $27 $27 $2 $29
FD401 Capital Outlay Engineering 1,072 4.152 % $9,674 $9,674 $755 $10,429
FD404 Major Facility Replacement Fund 106 0.411 % $957 $957 $75 $1,032
Solid Waste Recycling 71 0.275 % $641 $641 $50 $691
Community Services Group 53 0.205 % $478 $478 $478
Finance Non Departmental 6 0.023 % $54 $54 $54
FD206 Law Enforcement Grant Fund 8 0.031 % $72 $72 $6 $78
FD402 Fleet Replace 119 0.461 % $1,074 $1,074 $84 $1,158
Office of DEI 133 0.515 % $1,200 $1,200 $94 $1,294
Engineering 22 0.085 % $199 $199 $15 $214
Housing Policy/Homelessness 92 0.356 % $830 $830 $65 $895
Stormwater and Flood Control 188 0.728 % $1,697 $1,697 $132 $1,829
FD403 Info Tech Replacement Fund 114 0.442 % $1,029 $1,029 $80 $1,109
FD507 Transportation Impact Fee Fund 58 0.225 % $523 $523 $41 $564
Jack House 10 0.039 % $90 $90 $7 $97
Mobile Crisis Unit 115 0.445 % $1,038 $1,038 $81 $1,119
FD212 San Luis Ranch CFD 6 0.023 % $54 $54 $4 $58
FD701 General Agency Fund 106 0.411 % $957 $957 $75 $1,032
FD715 Boysen Ranch Conserv Easemt Fund 6 0.023 % $54 $54 $4 $58
All Other 1,126 4.361 % $10,161 $10,161 $793 $10,954
Recruit Academy 4 0.015 % $36 $36 $3 $39
FD209 SB1186 CASP Certify Fund 17 0.066 % $153 $153 $12 $165
FD406 Public Safety Equip Replacement Fund 30 0.116 % $271 $271 $21 $292
FD504 LOVR Impact Fee Fund 1 0.004 % $9 $9 $1 $10
FD213 Avila Ranch CFE 37 0.143 % $334 $334 $26 $360
FD214 Avilia Ranch DPA Fund 5 0.019 % $45 $45 $4 $49
FD215 Affordable Housing BEGIN Loan Fund 2 0.008 % $18 $18 $1 $19
FD505 Affordable Housing Fund 2 0.008 % $18 $18 $1 $19
Page 366 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Detail allocation of
Accounts Payable
Detail page 76
Schedule 7.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Development Services 2 0.008 % $18 $18 $5 $23
Total 25,818 100.000 %$232,987 $232,987 $17,599 $250,586
(A) Alloc basis:Accounts Payable Transaction Count by Department/Fund
Source:AP Checks worksheet
Page 367 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Detail allocation of
Payroll
Detail page 77
Schedule 7.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.427 % $2,443 $2,443 $341 $2,784
Facilities Maintenance 500 1.067 % $6,109 $6,109 $852 $6,961
Streets Maintenance 1,400 2.988 % $17,104 $17,104 $2,385 $19,489
Stormwater and Flood Control 633 1.351 % $7,734 $7,734 $1,078 $8,812
Traffic Signals & Lighting 200 0.427 % $2,443 $2,443 $341 $2,784
Transportation/Plan Engineering 500 1.067 % $6,109 $6,109 $852 $6,961
Recreation Administration 400 0.854 % $4,887 $4,887 $681 $5,568
Recreation Facilities 100 0.213 % $1,222 $1,222 $170 $1,392
Youth Services 800 1.707 % $9,774 $9,774 $1,363 $11,137
Community Services 400 0.854 % $4,887 $4,887 $681 $5,568
Ranger Program 700 1.494 % $8,552 $8,552 $1,193 $9,745
Aquatics 100 0.213 % $1,222 $1,222 $170 $1,392
Golf Course 400 0.854 % $4,887 $4,887 $681 $5,568
Police Administration 700 1.494 % $8,552 $8,552 $1,193 $9,745
Patrol 5,100 10.883 % $62,309 $62,309 $8,688 $70,997
Investigations 1,300 2.774 % $15,883 $15,883 $2,215 $18,098
Police Support Services 2,000 4.268 % $24,435 $24,435 $3,407 $27,842
Neighborhood Services 100 0.213 % $1,222 $1,222 $170 $1,392
Traffic Safety 300 0.640 % $3,665 $3,665 $511 $4,176
Fire Administration 400 0.854 % $4,887 $4,887 $681 $5,568
Emergency Response 4,700 10.030 % $57,422 $57,422 $8,007 $65,429
Hazard Prevention 700 1.494 % $8,552 $8,552 $1,193 $9,745
FD601 Water Fund 3,567 7.612 % $43,579 $43,579 $6,077 $49,656
FD621Transit Fund 245 0.523 % $2,993 $2,993 $417 $3,410
City Administration 700 1.494 % $8,552 $8,552 $8,552
Economic Development 150 0.320 % $1,833 $1,833 $256 $2,089
Natural Resource Protection 400 0.854 % $4,887 $4,887 $681 $5,568
Community Promotion 20 0.043 % $244 $244 $34 $278
City Attorney 700 1.494 % $8,552 $8,552 $8,552
City Clerk 450 0.960 % $5,498 $5,498 $5,498
Network Services 855 1.825 % $10,446 $10,446 $1,457 $11,903
Information Services 867 1.850 % $10,592 $10,592 $1,477 $12,069
Human Resources 1,000 2.134 % $12,217 $12,217 $1,704 $13,921
Community Development Admin 500 1.067 % $6,109 $6,109 $852 $6,961
Building and Safety 1,700 3.628 % $20,770 $20,770 $2,896 $23,666
Public Works Administration 800 1.707 % $9,774 $9,774 $1,363 $11,137
Parks Maintenance 1,500 3.201 % $18,326 $18,326 $2,555 $20,881
Swim Center Maintenance 100 0.213 % $1,222 $1,222 $170 $1,392
Fire Apparatus Service 200 0.427 % $2,443 $2,443 $341 $2,784
Fleet 450 0.960 % $5,498 $5,498 $767 $6,265
FD611 Parking Fund 1,552 3.312 % $18,961 $18,961 $2,644 $21,605
CIP Project Engineering 1,800 3.841 % $21,991 $21,991 $3,066 $25,057
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Finance
Detail allocation of
Payroll
Detail page 78
Schedule 7.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Planning 1,000 2.134 % $12,217 $12,217 $1,704 $13,921
City Council 500 1.067 % $6,109 $6,109 $852 $6,961
Housing Policy/Homelessness 500 1.067 % $6,109 $6,109 $852 $6,961
Solid Waste Recycling 200 0.427 % $2,443 $2,443 $341 $2,784
Office of DEI 200 0.427 % $2,443 $2,443 $341 $2,784
Engineering 600 1.280 % $7,330 $7,330 $1,022 $8,352
FD705 Whale Rock Fund 420 0.896 % $5,131 $5,131 $716 $5,847
FD602 Sewer Fund 3,632 7.751 % $44,374 $44,374 $6,187 $50,561
Emergency Management 100 0.213 % $1,222 $1,222 $170 $1,392
FD208 Tourism Bid Fund 130 0.277 % $1,588 $1,588 $221 $1,809
Community Services Group 250 0.533 % $3,054 $3,054 $3,054
Commissions & Committees 15 0.032 % $183 $183 $26 $209
Active Transportation 125 0.265 % $1,529 $1,529 $212 $1,741
Total 46,861 100.000 %$572,519 $572,519 $76,254 $648,773
(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 79
Schedule 7.006
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 28,791 0.081 % $292 $292 $17 $309
Economic Development 593,886 1.662 % $6,022 $6,022 $350 $6,372
Natural Resource Protection 382,299 1.070 % $3,877 $3,877 $225 $4,102
Community Promotion 320,366 0.896 % $3,249 $3,249 $189 $3,438
City Attorney 301,359 0.843 % $3,056 $3,056 $3,056
City Clerk 219,278 0.614 % $2,224 $2,224 $2,224
Finance 577,836 1.617 % $5,860 $5,860 $5,860
Network Services 2,117,135 5.924 % $21,469 $21,469 $1,248 $22,717
Information Services 69,980 0.196 % $710 $710 $41 $751
Human Resources 554,351 1.551 % $5,621 $5,621 $327 $5,948
Community Development Admin 185,521 0.519 % $1,881 $1,881 $109 $1,990
Commissions & Committees 3,462 0.010 % $35 $35 $2 $37
Planning 270,913 0.758 % $2,747 $2,747 $160 $2,907
Public Works Administration 41,404 0.116 % $420 $420 $24 $444
Parks Maintenance 2,256,847 6.315 % $22,886 $22,886 $1,330 $24,216
Swim Center Maintenance 517,315 1.447 % $5,246 $5,246 $305 $5,551
Urban Forest Services 25,550 0.071 % $259 $259 $15 $274
Facilities Maintenance 854,010 2.390 % $8,660 $8,660 $503 $9,163
Streets Maintenance 906,577 2.537 % $9,193 $9,193 $534 $9,727
Traffic Signals & Lighting 442,333 1.238 % $4,485 $4,485 $261 $4,746
Fleet 921,795 2.579 % $9,347 $9,347 $543 $9,890
City Administration 175,317 0.491 % $1,778 $1,778 $1,778
Transportation/Plan Engineering 102,270 0.286 % $1,037 $1,037 $60 $1,097
Recreation Administration 87,487 0.245 % $887 $887 $52 $939
Recreation Facilities 73,143 0.205 % $742 $742 $43 $785
Youth Services 181,882 0.509 % $1,844 $1,844 $107 $1,951
Community Services 138,900 0.389 % $1,409 $1,409 $82 $1,491
Aquatics 63,721 0.178 % $646 $646 $38 $684
Golf Course 316,904 0.887 % $3,214 $3,214 $187 $3,401
Police Administration 1,064,233 2.978 % $10,792 $10,792 $627 $11,419
Patrol 148,219 0.415 % $1,503 $1,503 $87 $1,590
Investigations 63,986 0.179 % $649 $649 $38 $687
Police Support Services 240,380 0.673 % $2,438 $2,438 $142 $2,580
Neighborhood Services 41,836 0.117 % $424 $424 $25 $449
Traffic Safety 24,942 0.070 % $253 $253 $15 $268
Fire Administration 254,132 0.711 % $2,577 $2,577 $150 $2,727
Emergency Response 314,666 0.880 % $3,191 $3,191 $185 $3,376
Fire Apparatus Service 275,286 0.770 % $2,792 $2,792 $162 $2,954
Hazard Prevention 94,100 0.263 % $954 $954 $55 $1,009
Training Services 108,109 0.302 % $1,096 $1,096 $64 $1,160
Emergency Management 12,734 0.036 % $129 $129 $8 $137
FD208 Tourism Bid Fund 1,911,188 5.348 % $19,380 $19,380 $1,126 $20,506
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Finance
Detail allocation of
Purchasing
Detail page 80
Schedule 7.006
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,707,291 4.777 % $17,313 $17,313 $1,006 $18,319
FD602 Sewer Fund 3,905,154 10.927 % $39,600 $39,600 $2,301 $41,901
FD621Transit Fund 1,080,443 3.023 % $10,956 $10,956 $637 $11,593
FD705 Whale Rock Fund 1,006,018 2.815 % $10,202 $10,202 $593 $10,795
FD711 Hazardous Mat Task Force Fund 97,866 0.274 % $992 $992 $58 $1,050
Finance Non Departmental 136,941 0.383 % $1,389 $1,389 $1,389
CIP Project Engineering 121,391 0.340 % $1,231 $1,231 $72 $1,303
Solid Waste Recycling 67,815 0.190 % $688 $688 $40 $728
Community Services Group 43,998 0.123 % $446 $446 $446
Building and Safety 557,629 1.560 % $5,655 $5,655 $329 $5,984
Stormwater and Flood Control 295,246 0.826 % $2,994 $2,994 $174 $3,168
FD206 Law Enforcement Grant Fund 38,324 0.107 % $389 $389 $23 $412
FD601 Water Fund 2,818,546 7.886 % $28,582 $28,582 $1,661 $30,243
Insurance ISF Fund 3,299,193 9.231 % $33,456 $33,456 $1,944 $35,400
Office of DEI 388,522 1.087 % $3,940 $3,940 $229 $4,169
Engineering 28,321 0.079 % $287 $287 $17 $304
Housing Policy/Homelessness 505,357 1.414 % $5,125 $5,125 $298 $5,423
Mobile Crisis Unit 94,791 0.265 % $961 $961 $56 $1,017
Cultural Activities 356,625 0.998 % $3,616 $3,616 $210 $3,826
Finance Support Services 123,019 0.344 % $1,247 $1,247 $72 $1,319
Wellness Program 38,744 0.108 % $393 $393 $23 $416
Jack House 1,121 0.003 % $11 $11 $1 $12
Recruit Academy 49,045 0.137 % $497 $497 $29 $526
Fire Station 41,472 0.116 % $421 $421 $24 $445
FD202 Downtown Bid Fund 185,341 0.519 % $1,879 $1,879 $109 $1,988
FD212 San Luis Ranch CFD 181,313 0.507 % $1,839 $1,839 $107 $1,946
FD406 Public Safety Equip Replacement Fund 307,329 0.860 % $3,116 $3,116 $181 $3,297
FD701 General Agency Fund 742,930 2.079 % $7,534 $7,534 $438 $7,972
FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.014 % $51 $51 $3 $54
Ranger Program 51,693 0.145 % $524 $524 $30 $554
FD209 SB1186 CASP Certify Fund 500 0.001 % $5 $5 $5
FD213 Avila Ranch CFE 50,435 0.141 % $511 $511 $30 $541
FD214 Avilia Ranch DPA Fund 40,000 0.112 % $406 $406 $24 $430
Active Transportation 16,484 0.046 % $167 $167 $10 $177
FD217 Opioid Settlement Fund 56,844 0.159 % $576 $576 $33 $609
FD726 Asset Forfeiture Pending 13,640 0.038 % $138 $138 $5 $143
FD727 SWAT Task Force 587 $6 $6 $6
Total 35,739,434 100.000 %$362,417 $362,417 $20,203 $382,620
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
Source:
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Finance
Detail allocation of
General Finance
Detail page 81
Schedule 7.007
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 235,270 0.189 % $1,639 $1,639 $231 $1,870
Cultural Activities 356,625 0.286 % $2,484 $2,484 $351 $2,835
Economic Development 814,416 0.654 % $5,673 $5,673 $801 $6,474
Natural Resource Protection 1,246,522 1.001 % $8,682 $8,682 $1,227 $9,909
Community Promotion 351,412 0.282 % $2,448 $2,448 $346 $2,794
City Attorney 1,652,744 1.328 % $11,512 $11,512 $11,512
City Clerk 778,365 0.625 % $5,422 $5,422 $5,422
Network Services 3,664,628 2.944 % $25,525 $25,525 $3,606 $29,131
Human Resources 2,047,242 1.645 % $14,260 $14,260 $2,014 $16,274
Insurance ISF Fund 4,393,969 3.530 % $30,605 $30,605 $4,323 $34,928
Wellness Program 38,744 0.031 % $270 $270 $38 $308
Community Development Admin 971,303 0.780 % $6,765 $6,765 $956 $7,721
Commissions & Committees 10,187 0.008 % $71 $71 $10 $81
Planning 1,896,174 1.523 % $13,207 $13,207 $1,866 $15,073
Building and Safety 2,886,803 2.319 % $20,107 $20,107 $2,840 $22,947
Public Works Administration 1,486,040 1.194 % $10,351 $10,351 $1,462 $11,813
Parks Maintenance 4,077,165 3.275 % $28,399 $28,399 $4,012 $32,411
Swim Center Maintenance 665,424 0.535 % $4,635 $4,635 $655 $5,290
Urban Forest Services 229,260 0.184 % $1,597 $1,597 $226 $1,823
Facilities Maintenance 1,539,289 1.237 % $10,722 $10,722 $1,515 $12,237
Streets Maintenance 2,435,887 1.957 % $16,967 $16,967 $2,397 $19,364
Stormwater and Flood Control 1,137,402 0.914 % $7,922 $7,922 $1,119 $9,041
Traffic Signals & Lighting 719,851 0.578 % $5,014 $5,014 $708 $5,722
Fleet 1,470,536 1.181 % $10,243 $10,243 $1,447 $11,690
City Administration 1,593,051 1.280 % $11,096 $11,096 $11,096
Transportation/Plan Engineering 880,829 0.708 % $6,135 $6,135 $867 $7,002
Recreation Administration 978,461 0.786 % $6,815 $6,815 $963 $7,778
Recreation Facilities 390,589 0.314 % $2,721 $2,721 $384 $3,105
Youth Services 1,557,030 1.251 % $10,845 $10,845 $1,532 $12,377
Ranger Program 882,011 0.709 % $6,143 $6,143 $868 $7,011
Aquatics 706,839 0.568 % $4,923 $4,923 $695 $5,618
Police Administration 2,482,077 1.994 % $17,288 $17,288 $2,442 $19,730
Patrol 13,627,569 10.948 % $94,920 $94,920 $13,409 $108,329
Investigations 3,647,834 2.931 % $25,408 $25,408 $3,589 $28,997
Neighborhood Services 304,657 0.245 % $2,122 $2,122 $300 $2,422
Traffic Safety 922,256 0.741 % $6,424 $6,424 $907 $7,331
Fire Administration 1,447,660 1.163 % $10,083 $10,083 $1,424 $11,507
Emergency Response 15,169,981 12.187 % $105,663 $105,663 $14,927 $120,590
Hazard Prevention 1,075,918 0.864 % $7,494 $7,494 $1,059 $8,553
Training Services 108,109 0.087 % $753 $753 $106 $859
Fire Station 41,472 0.033 % $289 $289 $41 $330
Emergency Management 99,079 0.080 % $690 $690 $97 $787
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Finance
Detail allocation of
General Finance
Detail page 82
Schedule 7.007
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD202 Downtown Bid Fund 185,341 0.149 % $1,291 $1,291 $182 $1,473
FD601 Water Fund 8,408,198 6.755 % $58,566 $58,566 $8,273 $66,839
FD611 Parking Fund 3,845,798 3.090 % $26,787 $26,787 $3,784 $30,571
FD602 Sewer Fund 9,561,341 7.681 % $66,597 $66,597 $9,408 $76,005
Golf Course 827,151 0.664 % $5,761 $5,761 $814 $6,575
FD705 Whale Rock Fund 1,682,420 1.352 % $11,719 $11,719 $1,655 $13,374
Information Services 1,402,583 1.127 % $9,769 $9,769 $1,380 $11,149
FD208 Tourism Bid Fund 2,152,578 1.729 % $14,993 $14,993 $2,118 $17,111
FD621Transit Fund 1,501,262 1.206 % $10,457 $10,457 $1,477 $11,934
FD206 Law Enforcement Grant Fund 156,008 0.125 % $1,087 $1,087 $154 $1,241
Fire Apparatus Service 631,944 0.508 % $4,402 $4,402 $622 $5,024
Police Support Services 3,672,725 2.950 % $25,582 $25,582 $3,614 $29,196
Community Services 670,957 0.539 % $4,673 $4,673 $660 $5,333
FD711 Hazardous Mat Task Force Fund 98,249 0.079 % $684 $684 $97 $781
CIP Project Engineering 2,819,887 2.265 % $19,641 $19,641 $2,775 $22,416
Community Services Group 554,787 0.446 % $3,864 $3,864 $3,864
Solid Waste Recycling 397,402 0.319 % $2,768 $2,768 $391 $3,159
Finance Support Services 123,019 0.099 % $857 $857 $121 $978
Finance Non Departmental 227,523 0.183 % $1,585 $1,585 $1,585
Office of DEI 567,531 0.456 % $3,953 $3,953 $558 $4,511
Engineering 899,156 0.722 % $6,263 $6,263 $885 $7,148
Housing Policy/Homelessness 1,201,192 0.965 % $8,367 $8,367 $1,182 $9,549
Jack House 1,121 0.001 % $8 $8 $1 $9
Recruit Academy 49,045 0.039 % $342 $342 $48 $390
Mobile Crisis Unit 163,942 0.132 % $1,142 $1,142 $161 $1,303
FD212 San Luis Ranch CFD 181,313 0.146 % $1,263 $1,263 $178 $1,441
FD701 General Agency Fund 742,930 0.597 % $5,175 $5,175 $731 $5,906
FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.004 % $35 $35 $5 $40
FD406 Public Safety Equip Replacement Fund 307,329 0.247 % $2,141 $2,141 $302 $2,443
FD209 SB1186 CASP Certify Fund 500 $3 $3 $3
FD213 Avila Ranch CFE 50,435 0.041 % $351 $351 $50 $401
FD214 Avilia Ranch DPA Fund 40,000 0.032 % $279 $279 $39 $318
Active Transportation 257,727 0.207 % $1,795 $1,795 $254 $2,049
FD217 Opioid Settlement Fund 56,844 0.046 % $396 $396 $56 $452
FD726 Asset Forfeiture Pending 13,640 0.011 % $95 $95 $13 $108
FD727 SWAT Task Force 587 -0.001% $3 $3 $3 $6
Total 124,478,168 100.000 %$867,026 $867,026 $117,751 $984,777
(A) Alloc basis:Total Operating Expenditures by Department/Division
Source:
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Finance
Detail allocation of
Cashier
Detail page 83
Schedule 7.008
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 727 7.270 % $12,992 $12,992 $918 $13,910
FD621Transit Fund 106 1.060 % $1,894 $1,894 $134 $2,028
FD601 Water Fund 1,406 14.060 % $25,126 $25,126 $1,775 $26,901
FD602 Sewer Fund 1,406 14.060 % $25,126 $25,126 $1,775 $26,901
All Other 6,355 63.550 % $113,571 $113,571 $8,025 $121,596
Total 10,000 100.000 %$178,709 $178,709 $12,627 $191,336
(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 374 of 618
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Finance
Detail allocation of
Budget
Detail page 84
Schedule 7.009
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 235,270 0.189 % $633 $633 $88 $721
Cultural Activities 356,625 0.286 % $959 $959 $133 $1,092
Economic Development 814,416 0.654 % $2,190 $2,190 $303 $2,493
Natural Resource Protection 1,246,522 1.001 % $3,352 $3,352 $464 $3,816
Community Promotion 351,412 0.282 % $945 $945 $131 $1,076
City Attorney 1,652,744 1.328 % $4,444 $4,444 $4,444
City Clerk 778,365 0.625 % $2,093 $2,093 $2,093
Network Services 3,664,628 2.944 % $9,854 $9,854 $1,363 $11,217
Human Resources 2,047,242 1.645 % $5,505 $5,505 $762 $6,267
Insurance ISF Fund 4,393,969 3.530 % $11,816 $11,816 $1,634 $13,450
Wellness Program 38,744 0.031 % $104 $104 $14 $118
Community Development Admin 971,303 0.780 % $2,612 $2,612 $361 $2,973
Commissions & Committees 10,187 0.008 % $27 $27 $4 $31
Planning 1,896,174 1.523 % $5,099 $5,099 $705 $5,804
Building and Safety 2,886,803 2.319 % $7,763 $7,763 $1,074 $8,837
Public Works Administration 1,486,040 1.194 % $3,996 $3,996 $553 $4,549
Parks Maintenance 4,077,165 3.275 % $10,964 $10,964 $1,517 $12,481
Swim Center Maintenance 665,424 0.535 % $1,789 $1,789 $248 $2,037
Urban Forest Services 229,260 0.184 % $616 $616 $85 $701
Facilities Maintenance 1,539,289 1.237 % $4,139 $4,139 $573 $4,712
Streets Maintenance 2,435,887 1.957 % $6,550 $6,550 $906 $7,456
Stormwater and Flood Control 1,137,402 0.914 % $3,059 $3,059 $423 $3,482
Traffic Signals & Lighting 719,851 0.578 % $1,936 $1,936 $268 $2,204
Fleet 1,470,536 1.181 % $3,954 $3,954 $547 $4,501
City Administration 1,593,051 1.280 % $4,284 $4,284 $4,284
Transportation/Plan Engineering 880,829 0.708 % $2,369 $2,369 $328 $2,697
Recreation Administration 978,461 0.786 % $2,631 $2,631 $364 $2,995
Recreation Facilities 390,589 0.314 % $1,050 $1,050 $145 $1,195
Youth Services 1,557,030 1.251 % $4,187 $4,187 $579 $4,766
Ranger Program 882,011 0.709 % $2,372 $2,372 $328 $2,700
Aquatics 706,839 0.568 % $1,901 $1,901 $263 $2,164
Police Administration 2,482,077 1.994 % $6,674 $6,674 $923 $7,597
Patrol 13,627,569 10.948 % $36,645 $36,645 $5,069 $41,714
Investigations 3,647,834 2.931 % $9,809 $9,809 $1,357 $11,166
Neighborhood Services 304,657 0.245 % $819 $819 $113 $932
Traffic Safety 922,256 0.741 % $2,480 $2,480 $343 $2,823
Fire Administration 1,447,660 1.163 % $3,893 $3,893 $538 $4,431
Emergency Response 15,169,981 12.187 % $40,793 $40,793 $5,643 $46,436
Hazard Prevention 1,075,918 0.864 % $2,893 $2,893 $400 $3,293
Training Services 108,109 0.087 % $291 $291 $40 $331
Fire Station 41,472 0.033 % $112 $112 $15 $127
Emergency Management 99,079 0.080 % $266 $266 $37 $303
Page 375 of 618
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Finance
Detail allocation of
Budget
Detail page 85
Schedule 7.009
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD202 Downtown Bid Fund 185,341 0.149 % $498 $498 $69 $567
FD601 Water Fund 8,408,198 6.755 % $22,610 $22,610 $3,128 $25,738
FD611 Parking Fund 3,845,798 3.090 % $10,341 $10,341 $1,431 $11,772
FD602 Sewer Fund 9,561,341 7.681 % $25,711 $25,711 $3,557 $29,268
Golf Course 827,151 0.664 % $2,224 $2,224 $308 $2,532
FD705 Whale Rock Fund 1,682,420 1.352 % $4,524 $4,524 $626 $5,150
Information Services 1,402,583 1.127 % $3,772 $3,772 $522 $4,294
FD208 Tourism Bid Fund 2,152,578 1.729 % $5,788 $5,788 $801 $6,589
FD621Transit Fund 1,501,262 1.206 % $4,037 $4,037 $558 $4,595
FD206 Law Enforcement Grant Fund 156,008 0.125 % $420 $420 $58 $478
Fire Apparatus Service 631,944 0.508 % $1,699 $1,699 $235 $1,934
Police Support Services 3,672,725 2.950 % $9,876 $9,876 $1,366 $11,242
Community Services 670,957 0.539 % $1,804 $1,804 $250 $2,054
FD711 Hazardous Mat Task Force Fund 98,249 0.079 % $264 $264 $37 $301
CIP Project Engineering 2,819,887 2.265 % $7,583 $7,583 $1,049 $8,632
Community Services Group 554,787 0.446 % $1,492 $1,492 $1,492
Solid Waste Recycling 397,402 0.319 % $1,069 $1,069 $148 $1,217
Finance Support Services 123,019 0.099 % $331 $331 $46 $377
Finance Non Departmental 227,523 0.183 % $612 $612 $612
Office of DEI 567,531 0.456 % $1,526 $1,526 $211 $1,737
Engineering 899,156 0.722 % $2,418 $2,418 $334 $2,752
Housing Policy/Homelessness 1,201,192 0.965 % $3,230 $3,230 $447 $3,677
Jack House 1,121 0.001 % $3 $3 $3
Recruit Academy 49,045 0.039 % $132 $132 $18 $150
Mobile Crisis Unit 163,942 0.132 % $441 $441 $61 $502
FD212 San Luis Ranch CFD 181,313 0.146 % $488 $488 $67 $555
FD701 General Agency Fund 742,930 0.597 % $1,998 $1,998 $276 $2,274
FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.004 % $14 $14 $2 $16
FD406 Public Safety Equip Replacement Fund 307,329 0.247 % $826 $826 $114 $940
FD209 SB1186 CASP Certify Fund 500 $1 $1 $1
FD213 Avila Ranch CFE 50,435 0.041 % $136 $136 $19 $155
FD214 Avilia Ranch DPA Fund 40,000 0.032 % $108 $108 $15 $123
Active Transportation 257,727 0.207 % $693 $693 $96 $789
FD217 Opioid Settlement Fund 56,844 0.046 % $153 $153 $21 $174
FD726 Asset Forfeiture Pending 13,640 0.011 % $37 $37 $4 $41
FD727 SWAT Task Force 587 -0.001% ($1) ($1) ($1)
Total 124,478,168 100.000 %$334,726 $334,726 $44,515 $379,241
(A) Alloc basis:Total Operating Expenditures by Department/Division
Source:
Page 376 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Departmental Cost
Allocation Summary
Detail page 86
Schedule 7.010
2025
Total Accounts Payable Payroll Purchasing General Finance Cashier Budget
City Administration $28,887 $3,177 $8,552 $1,778 $11,096 $4,284
Community Services Group $9,334 $478 $3,054 $446 $3,864 $1,492
Finance Non Departmental $3,640 $54 $1,389 $1,585 $612
City Attorney $29,351 $1,787 $8,552 $3,056 $11,512 $4,444
City Clerk $17,132 $1,895 $5,498 $2,224 $5,422 $2,093
Finance $5,860 $5,860
Network Services $82,488 $7,520 $11,903 $22,717 $29,131 $11,217
Information Services $29,372 $1,109 $12,069 $751 $11,149 $4,294
Finance Support Services $3,666 $992 $1,319 $978 $377
Human Resources $49,103 $6,693 $13,921 $5,948 $16,274 $6,267
Wellness Program $920 $78 $416 $308 $118
Public Works Administration $30,472 $2,529 $11,137 $444 $11,813 $4,549
Facilities Maintenance $44,708 $11,635 $6,961 $9,163 $12,237 $4,712
Fleet $42,064 $9,718 $6,265 $9,890 $11,690 $4,501
CIP Project Engineering $58,740 $1,332 $25,057 $1,303 $22,416 $8,632
Transportation/Plan Engineering $18,340 $583 $6,961 $1,097 $7,002 $2,697
Active Transportation $4,756 $1,741 $177 $2,049 $789
Insurance ISF Fund $84,012 $234 $35,400 $34,928 $13,450
City Council $11,077 $1,216 $6,961 $309 $1,870 $721
Cultural Activities $7,772 $19 $3,826 $2,835 $1,092
Economic Development $19,548 $2,120 $2,089 $6,372 $6,474 $2,493
Natural Resource Protection $25,711 $2,316 $5,568 $4,102 $9,909 $3,816
Community Promotion $8,695 $1,109 $278 $3,438 $2,794 $1,076
Office of DEI $14,495 $1,294 $2,784 $4,169 $4,511 $1,737
Community Development Admin $22,203 $2,558 $6,961 $1,990 $7,721 $2,973
Commissions & Committees $455 $97 $209 $37 $81 $31
Planning $38,911 $1,206 $13,921 $2,907 $15,073 $5,804
Engineering $18,770 $214 $8,352 $304 $7,148 $2,752
Development Services $23 $23
Building and Safety $63,915 $2,481 $23,666 $5,984 $22,947 $8,837
Housing Policy/Homelessness $26,505 $895 $6,961 $5,423 $9,549 $3,677
Parks Maintenance $100,038 $10,049 $20,881 $24,216 $32,411 $12,481
Swim Center Maintenance $17,149 $2,879 $1,392 $5,551 $5,290 $2,037
Urban Forest Services $6,643 $1,061 $2,784 $274 $1,823 $701
Streets Maintenance $62,398 $6,362 $19,489 $9,727 $19,364 $7,456
Traffic Signals & Lighting $17,148 $1,692 $2,784 $4,746 $5,722 $2,204
Stormwater and Flood Control $26,332 $1,829 $8,812 $3,168 $9,041 $3,482
Solid Waste Recycling $8,579 $691 $2,784 $728 $3,159 $1,217
Recreation Administration $20,529 $3,249 $5,568 $939 $7,778 $2,995
Recreation Facilities $7,606 $1,129 $1,392 $785 $3,105 $1,195
Youth Services $33,656 $3,425 $11,137 $1,951 $12,377 $4,766
Community Services $17,968 $3,522 $5,568 $1,491 $5,333 $2,054
Page 377 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Departmental Cost
Allocation Summary
Detail page 87
Schedule 7.010
2025
Total Accounts Payable Payroll Purchasing General Finance Cashier Budget
Ranger Program $24,018 $4,008 $9,745 $554 $7,011 $2,700
Aquatics $11,084 $1,226 $1,392 $684 $5,618 $2,164
Golf Course $21,033 $2,957 $5,568 $3,401 $6,575 $2,532
Jack House $121 $97 $12 $9 $3
Police Administration $60,058 $11,567 $9,745 $11,419 $19,730 $7,597
Patrol $224,527 $1,897 $70,997 $1,590 $108,329 $41,714
Investigations $59,823 $875 $18,098 $687 $28,997 $11,166
Police Support Services $71,930 $1,070 $27,842 $2,580 $29,196 $11,242
Neighborhood Services $5,565 $370 $1,392 $449 $2,422 $932
Traffic Safety $15,084 $486 $4,176 $268 $7,331 $2,823
Fire Administration $28,027 $3,794 $5,568 $2,727 $11,507 $4,431
Emergency Response $239,333 $3,502 $65,429 $3,376 $120,590 $46,436
Hazard Prevention $24,000 $1,400 $9,745 $1,009 $8,553 $3,293
Training Services $5,074 $2,724 $1,160 $859 $331
Recruit Academy $1,105 $39 $526 $390 $150
Fire Apparatus Service $18,085 $5,389 $2,784 $2,954 $5,024 $1,934
Fire Station $3,295 $2,393 $445 $330 $127
Mobile Crisis Unit $3,941 $1,119 $1,017 $1,303 $502
Emergency Management $3,232 $613 $1,392 $137 $787 $303
FD201 Local Sales Tax Fund $29 $29
FD202 Downtown Bid Fund $4,183 $155 $1,988 $1,473 $567
FD206 Law Enforcement Grant Fund $2,209 $78 $412 $1,241 $478
FD208 Tourism Bid Fund $48,739 $2,724 $1,809 $20,506 $17,111 $6,589
FD209 SB1186 CASP Certify Fund $174 $165 $5 $3 $1
FD212 San Luis Ranch CFD $4,000 $58 $1,946 $1,441 $555
FD213 Avila Ranch CFE $1,457 $360 $541 $401 $155
FD214 Avilia Ranch DPA Fund $920 $49 $430 $318 $123
FD215 Affordable Housing BEGIN Loan Fund $19 $19
FD217 Opioid Settlement Fund $1,235 $609 $452 $174
FD401 Capital Outlay Engineering $10,429 $10,429
FD402 Fleet Replace $1,158 $1,158
FD403 Info Tech Replacement Fund $1,109 $1,109
FD404 Major Facility Replacement Fund $1,032 $1,032
FD406 Public Safety Equip Replacement Fund $6,972 $292 $3,297 $2,443 $940
FD504 LOVR Impact Fee Fund $10 $10
FD505 Affordable Housing Fund $19 $19
FD507 Transportation Impact Fee Fund $564 $564
FD601 Water Fund $223,319 $23,942 $49,656 $30,243 $66,839 $26,901 $25,738
FD602 Sewer Fund $253,451 $28,815 $50,561 $41,901 $76,005 $26,901 $29,268
FD611 Parking Fund $109,981 $13,804 $21,605 $18,319 $30,571 $13,910 $11,772
FD621Transit Fund $36,867 $3,307 $3,410 $11,593 $11,934 $2,028 $4,595
FD701 General Agency Fund $17,184 $1,032 $7,972 $5,906 $2,274
Page 378 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Departmental Cost
Allocation Summary
Detail page 88
Schedule 7.010
2025
Total Accounts Payable Payroll Purchasing General Finance Cashier Budget
FD705 Whale Rock Fund $38,094 $2,928 $5,847 $10,795 $13,374 $5,150
FD711 Hazardous Mat Task Force Fund $2,852 $720 $1,050 $781 $301
FD715 Boysen Ranch Conserv Easemt Fund $168 $58 $54 $40 $16
FD726 Asset Forfeiture Pending $292 $143 $108 $41
FD727 SWAT Task Force $11 $6 $6 ($1)
All Other $132,550 $10,954 $121,596
Total $2,837,333 $250,586 $648,773 $382,620 $984,777 $191,336 $379,241
Page 379 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
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 380 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
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 381 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Costs to be allocated
Detail page 90
Schedule 8.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $3,664,628 $3,664,628
Allocated additions:
10000000 - Building Charge $5,610 $5,610
1011001 - City Administration $59,977 $14,447 $74,424
1012007 - Finance Non Departmental $13,676 $1,190 $14,866
1011501 - City Attorney $43,540 $5,923 $49,463
1011021 - City Clerk $1,053 $157 $1,210
1012000 - Finance $74,270 $8,218 $82,488
1011101 - Network Services $14,973 $14,973
1011103 - Information Services $49,366 $49,366
1012006 - Finance Support Services $3,744 $3,744
1013001 - Human Resources $37,824 $37,824
1013003 - Wellness Program $151 $151
1015005 - Facilities Maintenance $21,187 $21,187
1015008 - Fleet $15,204 $15,204
8020000 - Insurance ISF Fund $203,455 $203,455
Total allocated additions:$198,126 $375,839 $573,965 $573,965
Total to be allocated $3,862,754 $375,839 $4,238,593
Page 382 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Schedule of costs to be
allocated by function
Detail page 91
Schedule 8.003
2025
Total General &
Admin
Network
Services &
Desktop
Support
Enterprise
Apps
MDC Support Tablet Support Server Support Network
Support
Radios Telemetry
Wages & Benefits
SALARIES & WAGES $1,054,783 $368,715 $199,334 $109,370 $64,019 $3,059 $76,148 $110,741 $51,996 $4,852
FRINGE BENEFITS $492,710 $172,234 $93,113 $51,089 $29,905 $1,429 $35,570 $51,729 $24,288 $2,266
Other Expense and Cost
SERVICES & SUPPLIES
DATA PROCESSING SERVICE $776,545 $336,346 $209,573 $118,375 $86,651
OTHER CONTRACT SERVICES $524,384 $50,819 $2,949 $265,761 $10,198 $63,043 $17,945 $82,201
ELECTRIC UTILITIES SERVICE $8,751
COMMUNICATION SERVICE $336,274 $388 $1,250
OFFICE SUPPLIES $300,231 $27,967 $219,087 $5,184 $4,757 $10,959 $1,420
MISC MATERIALS & SUPPLIES $17,735 $3,658 $1,896 $1,168 $1,111 $8,585
RENTS AND LEASES $104,677 $19,721
MEMBERSHIP & CERTIFICATI $2,034 $2,034
EDUCATION & TRAINING $46,156 $23,328 $16,059 $6,769
TRIPS AND MEETINGS $348 $348
Departmental Expenditures $3,664,628 $668,824 $853,113 $658,204 $104,122 $4,488 $297,893 $287,155 $168,490 $7,118
Additions: 1st
Other $198,126 $198,126
Functional Cost $3,862,754 $866,950 $853,113 $658,204 $104,122 $4,488 $297,893 $287,155 $168,490 $7,118
Reallocate Admin ($866,950) $246,881 $190,476 $30,132 $1,299 $86,207 $83,099 $48,759 $2,060
Allocable Costs $3,862,754 $1,099,994 $848,680 $134,254 $5,787 $384,100 $370,254 $217,249 $9,178
1st Allocation $3,862,754 $1,099,994 $848,680 $134,254 $5,787 $384,100 $370,254 $217,249 $9,178
Additions: 2nd
Other $375,839 $375,839
Functional Cost $375,839 $375,839
Reallocate Admin ($375,839) $107,027 $82,575 $13,063 $563 $37,372 $36,025 $21,138 $893
Allocable Costs $375,839 $107,027 $82,575 $13,063 $563 $37,372 $36,025 $21,138 $893
2nd Allocation $375,839 $107,027 $82,575 $13,063 $563 $37,372 $36,025 $21,138 $893
Total allocated $4,238,593 $1,207,021 $931,255 $147,317 $6,350 $421,472 $406,279 $238,387 $10,071
Page 383 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Schedule of costs to be
allocated by function
Detail page 92
Schedule 8.003
2025
Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp
Wages & Benefits
SALARIES & WAGES $32,906 $10,336 $14,555 $8,752
FRINGE BENEFITS $15,371 $4,828 $6,799 $4,089
Other Expense and Cost
SERVICES & SUPPLIES
DATA PROCESSING SERVICE $25,600
OTHER CONTRACT SERVICES $30,868 $600
ELECTRIC UTILITIES SERVICE $8,751
COMMUNICATION SERVICE $181,716 $152,920
OFFICE SUPPLIES $15,224 $14,229 $1,404
MISC MATERIALS & SUPPLIES $1,317
RENTS AND LEASES $2,400 $39,443 $43,113
MEMBERSHIP & CERTIFICATI
EDUCATION & TRAINING
TRIPS AND MEETINGS
Departmental Expenditures $245,217 $213,181 $2,400 $70,148 $55,954 $28,321
Additions: 1st
Other
Functional Cost $245,217 $213,181 $2,400 $70,148 $55,954 $28,321
Reallocate Admin $70,963 $61,692 $695 $20,300 $16,192 $8,195
Allocable Costs $316,180 $274,873 $3,095 $90,448 $72,146 $36,516
1st Allocation $316,180 $274,873 $3,095 $90,448 $72,146 $36,516
Additions: 2nd
Other
Functional Cost
Reallocate Admin $30,764 $26,745 $301 $8,800 $7,020 $3,553
Allocable Costs $30,764 $26,745 $301 $8,800 $7,020 $3,553
2nd Allocation $30,764 $26,745 $301 $8,800 $7,020 $3,553
Total allocated $346,944 $301,618 $3,396 $99,248 $79,166 $40,069
Page 384 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 93
Schedule 8.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Public Works Administration 900 1.688 % $18,569 $18,569 $1,892 $20,461
Recreation Administration 600 1.125 % $12,379 $12,379 $1,261 $13,640
Transportation/Plan Engineering 600 1.125 % $12,379 $12,379 $1,261 $13,640
City Administration 700 1.313 % $14,442 $14,442 $14,442
City Attorney 800 1.501 % $16,506 $16,506 $16,506
City Clerk 600 1.125 % $12,379 $12,379 $12,379
Human Resources 1,100 2.063 % $22,695 $22,695 $2,312 $25,007
Fleet 500 0.938 % $10,316 $10,316 $1,051 $11,367
City Council 500 0.938 % $10,316 $10,316 $1,051 $11,367
Police Administration 700 1.313 % $14,442 $14,442 $1,471 $15,913
Fire Administration 500 0.938 % $10,316 $10,316 $1,051 $11,367
FD601 Water Fund 3,529 6.619 % $72,810 $72,810 $7,418 $80,228
FD602 Sewer Fund 3,984 7.473 % $82,198 $82,198 $8,375 $90,573
FD705 Whale Rock Fund 430 0.807 % $8,872 $8,872 $904 $9,776
Stormwater and Flood Control 633 1.187 % $13,060 $13,060 $1,331 $14,391
FD621Transit Fund 445 0.835 % $9,181 $9,181 $935 $10,116
Recreation Facilities 400 0.750 % $8,253 $8,253 $841 $9,094
Building and Safety 1,800 3.376 % $37,138 $37,138 $3,784 $40,922
Planning 1,000 1.876 % $20,632 $20,632 $2,102 $22,734
Economic Development 150 0.281 % $3,095 $3,095 $315 $3,410
Natural Resource Protection 400 0.750 % $8,253 $8,253 $841 $9,094
Community Development Admin 600 1.125 % $12,379 $12,379 $1,261 $13,640
Parks Maintenance 2,000 3.751 % $41,264 $41,264 $4,204 $45,468
Streets Maintenance 1,500 2.813 % $30,948 $30,948 $3,153 $34,101
Traffic Signals & Lighting 200 0.375 % $4,126 $4,126 $420 $4,546
Youth Services 1,100 2.063 % $22,695 $22,695 $2,312 $25,007
Community Services 800 1.501 % $16,506 $16,506 $1,682 $18,188
Ranger Program 800 1.501 % $16,506 $16,506 $1,682 $18,188
Aquatics 700 1.313 % $14,442 $14,442 $1,471 $15,913
Patrol 5,100 9.566 % $105,223 $105,223 $10,721 $115,944
Investigations 1,300 2.438 % $26,822 $26,822 $2,733 $29,555
Neighborhood Services 200 0.375 % $4,126 $4,126 $420 $4,546
Traffic Safety 300 0.563 % $6,190 $6,190 $631 $6,821
Emergency Response 4,700 8.816 % $96,970 $96,970 $9,880 $106,850
Hazard Prevention 700 1.313 % $14,442 $14,442 $1,471 $15,913
Golf Course 700 1.313 % $14,442 $14,442 $1,471 $15,913
Police Support Services 2,000 3.751 % $41,264 $41,264 $4,204 $45,468
Information Services 917 1.720 % $18,920 $18,920 $1,928 $20,848
Fire Apparatus Service 300 0.563 % $6,190 $6,190 $631 $6,821
FD611 Parking Fund 1,852 3.474 % $38,210 $38,210 $3,893 $42,103
CIP Project Engineering 2,000 3.751 % $41,264 $41,264 $4,204 $45,468
Tourism and Bid Promotion 230 0.431 % $4,745 $4,745 $483 $5,228
Page 385 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 94
Schedule 8.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Facilities Maintenance 500 0.938 % $10,316 $10,316 $1,051 $11,367
Urban Forest Services 300 0.563 % $6,190 $6,190 $631 $6,821
Swim Center Maintenance 200 0.375 % $4,126 $4,126 $420 $4,546
Community Promotion 20 0.038 % $413 $413 $42 $455
Community Services Group 300 0.563 % $6,190 $6,190 $6,190
Engineering 700 1.313 % $14,442 $14,442 $1,471 $15,913
Housing Policy/Homelessness 500 0.938 % $10,316 $10,316 $1,051 $11,367
Solid Waste Recycling 200 0.375 % $4,126 $4,126 $420 $4,546
Office of DEI 200 0.375 % $4,126 $4,126 $420 $4,546
Emergency Management 100 0.188 % $2,063 $2,063 $210 $2,273
All Other 1,700 3.189 % $35,074 $35,074 $3,574 $38,648
Commissions & Committees 100 0.188 % $2,063 $2,063 $210 $2,273
Active Transportation 225 0.420 % $4,644 $4,644 $476 $5,120
Total 53,315 100.000 %$1,099,994 $1,099,994 $107,027 $1,207,021
(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 386 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Enterprise Apps
Detail page 95
Schedule 8.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.413 % $3,503 $3,503 $376 $3,879
Facilities Maintenance 500 1.032 % $8,756 $8,756 $940 $9,696
Streets Maintenance 1,400 2.889 % $24,518 $24,518 $2,633 $27,151
Stormwater and Flood Control 633 1.306 % $11,086 $11,086 $1,190 $12,276
Traffic Signals & Lighting 200 0.413 % $3,503 $3,503 $376 $3,879
Transportation/Plan Engineering 500 1.032 % $8,756 $8,756 $940 $9,696
Recreation Administration 400 0.825 % $7,005 $7,005 $752 $7,757
Recreation Facilities 100 0.206 % $1,751 $1,751 $188 $1,939
Youth Services 800 1.651 % $14,010 $14,010 $1,505 $15,515
Community Services 400 0.825 % $7,005 $7,005 $752 $7,757
Ranger Program 700 1.444 % $12,259 $12,259 $1,317 $13,576
Aquatics 100 0.206 % $1,751 $1,751 $188 $1,939
Golf Course 400 0.825 % $7,005 $7,005 $752 $7,757
Police Administration 700 1.444 % $12,259 $12,259 $1,317 $13,576
Patrol 5,100 10.524 % $89,314 $89,314 $9,592 $98,906
Investigations 1,300 2.683 % $22,766 $22,766 $2,445 $25,211
Police Support Services 2,000 4.127 % $35,025 $35,025 $3,761 $38,786
Neighborhood Services 100 0.206 % $1,751 $1,751 $188 $1,939
Traffic Safety 300 0.619 % $5,254 $5,254 $564 $5,818
Fire Administration 400 0.825 % $7,005 $7,005 $752 $7,757
Emergency Response 4,700 9.699 % $82,309 $82,309 $8,839 $91,148
Hazard Prevention 700 1.444 % $12,259 $12,259 $1,317 $13,576
FD601 Water Fund 3,567 7.361 % $62,468 $62,468 $6,709 $69,177
FD621Transit Fund 245 0.506 % $4,291 $4,291 $461 $4,752
City Administration 700 1.444 % $12,259 $12,259 $12,259
Economic Development 150 0.310 % $2,627 $2,627 $282 $2,909
Natural Resource Protection 400 0.825 % $7,005 $7,005 $752 $7,757
Community Promotion 20 0.041 % $350 $350 $38 $388
City Attorney 700 1.444 % $12,259 $12,259 $12,259
City Clerk 450 0.929 % $7,881 $7,881 $7,881
Finance 1,600 3.302 % $28,020 $28,020 $28,020
Network Services 855 1.764 % $14,973 $14,973 $14,973
Information Services 867 1.789 % $15,183 $15,183 $1,631 $16,814
Human Resources 1,000 2.064 % $17,513 $17,513 $1,881 $19,394
Community Development Admin 500 1.032 % $8,756 $8,756 $940 $9,696
Building and Safety 1,700 3.508 % $29,771 $29,771 $3,197 $32,968
Public Works Administration 800 1.651 % $14,010 $14,010 $1,505 $15,515
Parks Maintenance 1,500 3.095 % $26,269 $26,269 $2,821 $29,090
Swim Center Maintenance 100 0.206 % $1,751 $1,751 $188 $1,939
Fire Apparatus Service 200 0.413 % $3,503 $3,503 $376 $3,879
Fleet 450 0.929 % $7,881 $7,881 $846 $8,727
FD611 Parking Fund 1,552 3.203 % $27,180 $27,180 $2,919 $30,099
Page 387 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Enterprise Apps
Detail page 96
Schedule 8.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,800 3.714 % $31,523 $31,523 $3,385 $34,908
Planning 1,000 2.064 % $17,513 $17,513 $1,881 $19,394
City Council 500 1.032 % $8,756 $8,756 $940 $9,696
Housing Policy/Homelessness 500 1.032 % $8,756 $8,756 $940 $9,696
Solid Waste Recycling 200 0.413 % $3,503 $3,503 $376 $3,879
Office of DEI 200 0.413 % $3,503 $3,503 $376 $3,879
Engineering 600 1.238 % $10,508 $10,508 $1,128 $11,636
FD705 Whale Rock Fund 420 0.867 % $7,355 $7,355 $790 $8,145
FD602 Sewer Fund 3,632 7.495 % $63,606 $63,606 $6,831 $70,437
Emergency Management 100 0.206 % $1,751 $1,751 $188 $1,939
FD208 Tourism Bid Fund 130 0.268 % $2,277 $2,277 $244 $2,521
Community Services Group 250 0.516 % $4,378 $4,378 $4,378
Commissions & Committees 15 0.031 % $263 $263 $28 $291
Active Transportation 125 0.257 % $2,188 $2,188 $238 $2,426
Total 48,461 100.000 %$848,680 $848,680 $82,575 $931,255
(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 388 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
MDC Support
Detail page 97
Schedule 8.006
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Patrol 65 82.278 % $110,462 $110,462 $10,748 $121,210
Emergency Response 11 13.924 % $18,694 $18,694 $1,819 $20,513
FD611 Parking Fund 3 3.798 % $5,098 $5,098 $496 $5,594
Total 79 100.000 %$134,254 $134,254 $13,063 $147,317
(A) Alloc basis:Number of MDCs by Fund/Department/Division
Source:
Page 389 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Tablet Support
Detail page 98
Schedule 8.007
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 500 1.305 % $76 $76 $8 $84
Information Services 800 2.089 % $121 $121 $13 $134
Facilities Maintenance 200 0.522 % $30 $30 $3 $33
City Administration 800 2.089 % $121 $121 $121
FD601 Water Fund 4,060 10.601 % $613 $613 $67 $680
FD602 Sewer Fund 4,825 12.598 % $729 $729 $79 $808
Finance 1,600 4.178 % $242 $242 $242
Human Resources 1,500 3.916 % $227 $227 $25 $252
Community Development Admin 600 1.567 % $91 $91 $10 $101
Recreation Administration 600 1.567 % $91 $91 $10 $101
Police Administration 300 0.783 % $45 $45 $5 $50
Fire Administration 800 2.089 % $121 $121 $13 $134
Hazard Prevention 700 1.828 % $106 $106 $11 $117
City Attorney 900 2.350 % $136 $136 $136
Public Works Administration 700 1.828 % $106 $106 $11 $117
Transportation/Plan Engineering 300 0.783 % $45 $45 $5 $50
Aquatics 200 0.522 % $30 $30 $3 $33
Economic Development 250 0.653 % $38 $38 $4 $42
Natural Resource Protection 800 2.089 % $121 $121 $13 $134
City Clerk 500 1.305 % $76 $76 $76
Fleet 600 1.567 % $91 $91 $10 $101
Planning 1,100 2.872 % $166 $166 $18 $184
Recreation Facilities 200 0.522 % $30 $30 $3 $33
Ranger Program 700 1.828 % $106 $106 $11 $117
FD611 Parking Fund 900 2.350 % $136 $136 $15 $151
CIP Project Engineering 1,700 4.439 % $257 $257 $28 $285
Tourism and Bid Promotion 230 0.601 % $35 $35 $4 $39
Building and Safety 1,200 3.133 % $181 $181 $20 $201
Urban Forest Services 200 0.522 % $30 $30 $3 $33
Youth Services 700 1.828 % $106 $106 $11 $117
Community Services 700 1.828 % $106 $106 $11 $117
Fire Apparatus Service 200 0.522 % $30 $30 $3 $33
FD621Transit Fund 200 0.522 % $30 $30 $3 $33
FD705 Whale Rock Fund 110 0.287 % $17 $17 $2 $19
All Other 1,605 4.191 % $243 $243 $26 $269
Community Services Group 200 0.522 % $30 $30 $30
Engineering 800 2.089 % $121 $121 $13 $134
Housing Policy/Homelessness 400 1.044 % $60 $60 $7 $67
Parks Maintenance 600 1.567 % $91 $91 $10 $101
Emergency Response 1,300 3.394 % $196 $196 $21 $217
Stormwater and Flood Control 600 1.567 % $91 $91 $10 $101
Solid Waste Recycling 400 1.044 % $60 $60 $7 $67
Page 390 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Tablet Support
Detail page 99
Schedule 8.007
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Community Promotion 20 0.052 % $3 $3 $3
Office of DEI 100 0.261 % $15 $15 $2 $17
Streets Maintenance 500 1.305 % $76 $76 $8 $84
Patrol 1,000 2.611 % $151 $151 $16 $167
Swim Center Maintenance 100 0.261 % $15 $15 $2 $17
Traffic Signals & Lighting 100 0.261 % $15 $15 $2 $17
Investigations 500 1.305 % $76 $76 $8 $84
Active Transportation 300 0.783 % $45 $45 $5 $50
Golf Course 100 0.260 % $13 $13 $4 $17
Total 38,300 100.000 %$5,787 $5,787 $563 $6,350
(A) Alloc basis:Number of Tablets by Fund/Department/Division
Source:
Page 391 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Server Support
Detail page 100
Schedule 8.008
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 38 0.176 % $676 $676 $69 $745
Economic Development 8 0.037 % $142 $142 $15 $157
Natural Resource Protection 46 0.213 % $818 $818 $83 $901
City Attorney 46 0.213 % $818 $818 $818
City Clerk 131 0.606 % $2,329 $2,329 $2,329
Finance 737 3.412 % $13,105 $13,105 $13,105
Information Services 1,073 4.967 % $19,080 $19,080 $1,945 $21,025
Human Resources 107 0.495 % $1,903 $1,903 $194 $2,097
Community Development Admin 592 2.741 % $10,527 $10,527 $1,073 $11,600
Planning 638 2.954 % $11,345 $11,345 $1,156 $12,501
Building and Safety 642 2.972 % $11,416 $11,416 $1,164 $12,580
Public Works Administration 257 1.190 % $4,570 $4,570 $466 $5,036
Parks Maintenance 315 1.458 % $5,601 $5,601 $571 $6,172
Facilities Maintenance 438 2.028 % $7,788 $7,788 $794 $8,582
Streets Maintenance 284 1.315 % $5,050 $5,050 $515 $5,565
Stormwater and Flood Control 265 1.227 % $4,712 $4,712 $480 $5,192
Traffic Signals & Lighting 515 2.384 % $9,158 $9,158 $933 $10,091
Fleet 254 1.176 % $4,517 $4,517 $460 $4,977
City Administration 69 0.319 % $1,227 $1,227 $1,227
Transportation/Plan Engineering 569 2.634 % $10,118 $10,118 $1,031 $11,149
Recreation Administration 26 0.120 % $462 $462 $47 $509
Recreation Facilities 31 0.144 % $551 $551 $56 $607
Youth Services 61 0.282 % $1,085 $1,085 $111 $1,196
Community Services 54 0.250 % $960 $960 $98 $1,058
Ranger Program 38 0.176 % $676 $676 $69 $745
Aquatics 54 0.250 % $960 $960 $98 $1,058
Golf Course 46 0.213 % $818 $818 $83 $901
Police Administration 54 0.250 % $960 $960 $98 $1,058
Patrol 629 2.912 % $11,185 $11,185 $1,140 $12,325
Investigations 415 1.921 % $7,379 $7,379 $752 $8,131
Police Support Services 230 1.065 % $4,090 $4,090 $417 $4,507
Neighborhood Services 315 1.458 % $5,601 $5,601 $571 $6,172
Traffic Safety 323 1.495 % $5,743 $5,743 $585 $6,328
Fire Administration 38 0.176 % $676 $676 $69 $745
Emergency Response 729 3.375 % $12,963 $12,963 $1,321 $14,284
Hazard Prevention 557 2.579 % $9,904 $9,904 $1,010 $10,914
FD601 Water Fund 1,614 7.472 % $28,699 $28,699 $2,926 $31,625
FD611 Parking Fund 109 0.505 % $1,938 $1,938 $198 $2,136
FD621Transit Fund 431 1.995 % $7,664 $7,664 $781 $8,445
FD705 Whale Rock Fund 731 3.384 % $12,998 $12,998 $1,325 $14,323
CIP Project Engineering 307 1.421 % $5,459 $5,459 $556 $6,015
Tourism and Bid Promotion 15 0.069 % $267 $267 $27 $294
Page 392 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Server Support
Detail page 101
Schedule 8.008
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 223 1.032 % $3,965 $3,965 $404 $4,369
Swim Center Maintenance 215 0.995 % $3,823 $3,823 $390 $4,213
All Other 4,975 23.031 % $88,463 $88,463 $9,018 $97,481
Fire Apparatus Service 15 0.069 % $267 $267 $27 $294
FD602 Sewer Fund 1,788 8.277 % $31,793 $31,793 $3,241 $35,034
Engineering 554 2.567 % $9,851 $9,851 $1,005 $10,856
Total 21,601 100.000 %$384,100 $384,100 $37,372 $421,472
(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 393 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Support
Detail page 102
Schedule 8.009
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.420 % $1,555 $1,555 $164 $1,719
Facilities Maintenance 500 1.050 % $3,889 $3,889 $410 $4,299
Streets Maintenance 1,400 2.941 % $10,888 $10,888 $1,149 $12,037
Stormwater and Flood Control 633 1.330 % $4,923 $4,923 $519 $5,442
Traffic Signals & Lighting 200 0.420 % $1,555 $1,555 $164 $1,719
Transportation/Plan Engineering 500 1.050 % $3,889 $3,889 $410 $4,299
Recreation Administration 400 0.840 % $3,111 $3,111 $328 $3,439
Recreation Facilities 100 0.210 % $778 $778 $82 $860
Youth Services 800 1.680 % $6,222 $6,222 $656 $6,878
Community Services 400 0.840 % $3,111 $3,111 $328 $3,439
Ranger Program 700 1.470 % $5,444 $5,444 $574 $6,018
Aquatics 100 0.210 % $778 $778 $82 $860
Golf Course 400 0.840 % $3,111 $3,111 $328 $3,439
Police Administration 700 1.470 % $5,444 $5,444 $574 $6,018
Patrol 5,100 10.713 % $39,665 $39,665 $4,185 $43,850
Investigations 1,300 2.731 % $10,111 $10,111 $1,067 $11,178
Police Support Services 2,000 4.201 % $15,555 $15,555 $1,641 $17,196
Neighborhood Services 100 0.210 % $778 $778 $82 $860
Traffic Safety 300 0.630 % $2,333 $2,333 $246 $2,579
Fire Administration 400 0.840 % $3,111 $3,111 $328 $3,439
Emergency Response 4,700 9.873 % $36,554 $36,554 $3,856 $40,410
Hazard Prevention 700 1.470 % $5,444 $5,444 $574 $6,018
FD601 Water Fund 3,567 7.493 % $27,742 $27,742 $2,927 $30,669
FD621Transit Fund 245 0.515 % $1,905 $1,905 $201 $2,106
City Administration 700 1.470 % $5,444 $5,444 $5,444
Economic Development 150 0.315 % $1,167 $1,167 $123 $1,290
Natural Resource Protection 400 0.840 % $3,111 $3,111 $328 $3,439
Community Promotion 20 0.042 % $156 $156 $16 $172
City Attorney 700 1.470 % $5,444 $5,444 $5,444
City Clerk 450 0.945 % $3,500 $3,500 $3,500
Finance 1,600 3.361 % $12,444 $12,444 $12,444
Information Services 867 1.821 % $6,743 $6,743 $711 $7,454
Human Resources 1,000 2.101 % $7,777 $7,777 $821 $8,598
Community Development Admin 500 1.050 % $3,889 $3,889 $410 $4,299
Building and Safety 1,700 3.571 % $13,222 $13,222 $1,395 $14,617
Public Works Administration 800 1.680 % $6,222 $6,222 $656 $6,878
Parks Maintenance 1,500 3.151 % $11,666 $11,666 $1,231 $12,897
Swim Center Maintenance 100 0.210 % $778 $778 $82 $860
Fire Apparatus Service 200 0.420 % $1,555 $1,555 $164 $1,719
Fleet 450 0.945 % $3,500 $3,500 $369 $3,869
FD611 Parking Fund 1,552 3.260 % $12,071 $12,071 $1,273 $13,344
CIP Project Engineering 1,800 3.781 % $13,999 $13,999 $1,477 $15,476
Page 394 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Support
Detail page 103
Schedule 8.009
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Planning 1,000 2.101 % $7,777 $7,777 $821 $8,598
City Council 500 1.050 % $3,889 $3,889 $410 $4,299
Housing Policy/Homelessness 500 1.050 % $3,889 $3,889 $410 $4,299
Solid Waste Recycling 200 0.420 % $1,555 $1,555 $164 $1,719
Office of DEI 200 0.420 % $1,555 $1,555 $164 $1,719
Engineering 600 1.260 % $4,666 $4,666 $492 $5,158
FD705 Whale Rock Fund 420 0.882 % $3,267 $3,267 $345 $3,612
FD602 Sewer Fund 3,632 7.629 % $28,248 $28,248 $2,980 $31,228
Emergency Management 100 0.210 % $778 $778 $82 $860
FD208 Tourism Bid Fund 130 0.273 % $1,011 $1,011 $107 $1,118
Community Services Group 250 0.525 % $1,944 $1,944 $1,944
Commissions & Committees 15 0.032 % $117 $117 $12 $129
Active Transportation 125 0.268 % $974 $974 $107 $1,081
Total 47,606 100.000 %$370,254 $370,254 $36,025 $406,279
(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 395 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Radios
Detail page 104
Schedule 8.010
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Administration 1 0.270 % $586 $586 $586
Police Administration 5 1.348 % $2,928 $2,928 $286 $3,214
Fire Administration 5 1.348 % $2,928 $2,928 $286 $3,214
FD601 Water Fund 32 8.625 % $18,738 $18,738 $1,828 $20,566
Stormwater and Flood Control 1 0.270 % $586 $586 $57 $643
FD611 Parking Fund 5 1.348 % $2,928 $2,928 $286 $3,214
FD621Transit Fund 28 7.547 % $16,396 $16,396 $1,600 $17,996
Recreation Facilities 2 0.539 % $1,171 $1,171 $114 $1,285
Building and Safety 4 1.078 % $2,342 $2,342 $229 $2,571
Parks Maintenance 15 4.043 % $8,784 $8,784 $857 $9,641
Traffic Signals & Lighting 2 0.539 % $1,171 $1,171 $114 $1,285
Ranger Program 3 0.809 % $1,757 $1,757 $171 $1,928
Patrol 78 21.024 % $45,675 $45,675 $4,456 $50,131
Investigations 24 6.469 % $14,054 $14,054 $1,371 $15,425
Police Support Services 7 1.887 % $4,099 $4,099 $400 $4,499
Neighborhood Services 6 1.617 % $3,513 $3,513 $343 $3,856
Traffic Safety 11 2.965 % $6,441 $6,441 $628 $7,069
Emergency Response 85 22.911 % $49,774 $49,774 $4,856 $54,630
Hazard Prevention 11 2.965 % $6,441 $6,441 $628 $7,069
Economic Development 1 0.270 % $586 $586 $57 $643
Streets Maintenance 12 3.235 % $7,027 $7,027 $686 $7,713
Fleet 2 0.539 % $1,171 $1,171 $114 $1,285
CIP Project Engineering 7 1.887 % $4,099 $4,099 $400 $4,499
Urban Forest Services 2 0.539 % $1,171 $1,171 $114 $1,285
Facilities Maintenance 5 1.348 % $2,928 $2,928 $286 $3,214
All Other 2 0.539 % $1,171 $1,171 $114 $1,285
FD602 Sewer Fund 15 4.041 % $8,784 $8,784 $857 $9,641
Total 371 100.000 %$217,249 $217,249 $21,138 $238,387
(A) Alloc basis:Number of Assigned Radios by Fund/Department
Source:
Page 396 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Telemetry
Detail page 105
Schedule 8.011
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 33 51.563 % $4,732 $4,732 $460 $5,192
FD602 Sewer Fund 27 42.188 % $3,872 $3,872 $377 $4,249
FD705 Whale Rock Fund 4 6.249 % $574 $574 $56 $630
Total 64 100.000 %$9,178 $9,178 $893 $10,071
(A) Alloc basis:Number of Controllers by Fund/Div/Dept
Source:
Page 397 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Cellular Data Services
Detail page 106
Schedule 8.012
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Natural Resource Protection 2 0.425 % $1,343 $1,343 $135 $1,478
Finance 3 0.637 % $2,014 $2,014 $2,014
Information Services 9 1.911 % $6,042 $6,042 $609 $6,651
Human Resources 4 0.849 % $2,685 $2,685 $270 $2,955
Building and Safety 29 6.157 % $19,468 $19,468 $1,961 $21,429
Public Works Administration 10 2.123 % $6,713 $6,713 $676 $7,389
Parks Maintenance 17 3.609 % $11,412 $11,412 $1,149 $12,561
Streets Maintenance 18 3.822 % $12,083 $12,083 $1,217 $13,300
Fleet 4 0.849 % $2,685 $2,685 $270 $2,955
Police Administration 6 1.274 % $4,028 $4,028 $406 $4,434
Patrol 84 17.834 % $56,389 $56,389 $5,680 $62,069
Investigations 25 5.308 % $16,782 $16,782 $1,690 $18,472
Police Support Services 10 2.123 % $6,713 $6,713 $676 $7,389
Fire Administration 19 4.034 % $12,755 $12,755 $1,285 $14,040
Emergency Response 32 6.794 % $21,481 $21,481 $2,164 $23,645
Hazard Prevention 17 3.609 % $11,412 $11,412 $1,149 $12,561
City Administration 8 1.699 % $5,370 $5,370 $5,370
Ranger Program 12 2.548 % $8,056 $8,056 $811 $8,867
Community Development Admin 3 0.637 % $2,014 $2,014 $203 $2,217
Neighborhood Services 4 0.849 % $2,685 $2,685 $270 $2,955
FD611 Parking Fund 29 6.157 % $19,468 $19,468 $1,961 $21,429
City Attorney 1 0.212 % $671 $671 $671
Youth Services 18 3.822 % $12,083 $12,083 $1,217 $13,300
City Clerk 1 0.212 % $671 $671 $671
Traffic Safety 2 0.425 % $1,343 $1,343 $135 $1,478
Fire Apparatus Service 1 0.212 % $671 $671 $68 $739
Facilities Maintenance 7 1.486 % $4,699 $4,699 $473 $5,172
City Council 14 2.972 % $9,398 $9,398 $947 $10,345
CIP Project Engineering 21 4.459 % $14,097 $14,097 $1,420 $15,517
Urban Forest Services 11 2.335 % $7,384 $7,384 $744 $8,128
Recreation Administration 1 0.212 % $671 $671 $68 $739
Golf Course 5 1.062 % $3,356 $3,356 $338 $3,694
All Other 20 4.246 % $13,426 $13,426 $1,352 $14,778
Community Services Group 3 0.637 % $2,014 $2,014 $2,014
Housing Policy/Homelessness 1 0.212 % $671 $671 $68 $739
Community Services 7 1.486 % $4,699 $4,699 $473 $5,172
Tourism and Bid Promotion 1 0.212 % $671 $671 $68 $739
Planning 2 0.425 % $1,343 $1,343 $135 $1,478
Solid Waste Recycling 2 0.425 % $1,343 $1,343 $135 $1,478
Economic Development 3 0.637 % $2,014 $2,014 $203 $2,217
Traffic Signals & Lighting 3 0.637 % $2,014 $2,014 $203 $2,217
Recreation Facilities 1 0.212 % $671 $671 $68 $739
Page 398 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Cellular Data Services
Detail page 107
Schedule 8.012
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Aquatics 1 0.214 % $672 $672 $67 $739
FD601 Water Fund
FD602 Sewer Fund
FD705 Whale Rock Fund
FD621Transit Fund
Total 471 100.000 %$316,180 $316,180 $30,764 $346,944
(A) Alloc basis:Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department
Source:
Page 399 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Telephones
Detail page 108
Schedule 8.013
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Public Works Administration 29 2.947 % $8,101 $8,101 $859 $8,960
Recreation Administration 10 1.016 % $2,793 $2,793 $296 $3,089
Transportation/Plan Engineering 6 0.610 % $1,676 $1,676 $178 $1,854
City Administration 16 1.626 % $4,469 $4,469 $4,469
City Attorney 11 1.118 % $3,073 $3,073 $3,073
City Clerk 24 2.439 % $6,704 $6,704 $6,704
Human Resources 22 2.236 % $6,146 $6,146 $652 $6,798
Finance 28 2.846 % $7,822 $7,822 $7,822
Facilities Maintenance 22 2.236 % $6,146 $6,146 $652 $6,798
Fleet 6 0.610 % $1,676 $1,676 $178 $1,854
Police Administration 53 5.386 % $14,805 $14,805 $1,570 $16,375
Fire Administration 65 6.606 % $18,157 $18,157 $1,925 $20,082
FD601 Water Fund 43 4.370 % $12,012 $12,012 $1,274 $13,286
FD602 Sewer Fund 65 6.606 % $18,157 $18,157 $1,925 $20,082
FD611 Parking Fund 63 6.402 % $17,599 $17,599 $1,866 $19,465
FD621Transit Fund 11 1.118 % $3,073 $3,073 $326 $3,399
Recreation Facilities 12 1.220 % $3,352 $3,352 $355 $3,707
Engineering 11 1.118 % $3,073 $3,073 $326 $3,399
Building and Safety 23 2.337 % $6,425 $6,425 $681 $7,106
Planning 17 1.728 % $4,749 $4,749 $504 $5,253
Economic Development 2 0.203 % $559 $559 $59 $618
Natural Resource Protection 5 0.508 % $1,397 $1,397 $148 $1,545
Information Services 10 1.016 % $2,793 $2,793 $296 $3,089
Community Development Admin 15 1.524 % $4,190 $4,190 $444 $4,634
Parks Maintenance 39 3.963 % $10,894 $10,894 $1,155 $12,049
Streets Maintenance 5 0.508 % $1,397 $1,397 $148 $1,545
Traffic Signals & Lighting 6 0.610 % $1,676 $1,676 $178 $1,854
Youth Services 13 1.321 % $3,631 $3,631 $385 $4,016
Community Services 10 1.016 % $2,793 $2,793 $296 $3,089
Ranger Program 4 0.407 % $1,117 $1,117 $118 $1,235
Aquatics 9 0.915 % $2,514 $2,514 $267 $2,781
Patrol 74 7.520 % $20,671 $20,671 $2,192 $22,863
Investigations 25 2.541 % $6,984 $6,984 $740 $7,724
Police Support Services 41 4.167 % $11,453 $11,453 $1,214 $12,667
Neighborhood Services 4 0.407 % $1,117 $1,117 $118 $1,235
Traffic Safety 3 0.305 % $838 $838 $89 $927
Emergency Response 48 4.878 % $13,408 $13,408 $1,422 $14,830
Hazard Prevention 10 1.016 % $2,793 $2,793 $296 $3,089
Golf Course 6 0.610 % $1,676 $1,676 $178 $1,854
Fire Apparatus Service 1 0.102 % $279 $279 $30 $309
City Council 4 0.407 % $1,117 $1,117 $118 $1,235
CIP Project Engineering 24 2.439 % $6,704 $6,704 $711 $7,415
Page 400 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Telephones
Detail page 109
Schedule 8.013
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 3 0.305 % $838 $838 $89 $927
Swim Center Maintenance 1 0.102 % $279 $279 $30 $309
FD705 Whale Rock Fund 9 0.915 % $2,514 $2,514 $267 $2,781
All Other 17 1.728 % $4,749 $4,749 $504 $5,253
Community Services Group 2 0.203 % $559 $559 $559
Tourism and Bid Promotion 1 0.102 % $279 $279 $30 $309
Solid Waste Recycling 3 0.305 % $838 $838 $89 $927
Stormwater and Flood Control 3 0.305 % $838 $838 $89 $927
Emergency Management 40 4.065 % $11,174 $11,174 $1,185 $12,359
Office of DEI 3 0.305 % $838 $838 $89 $927
Housing Policy/Homelessness 5 0.508 % $1,397 $1,397 $148 $1,545
Active Transportation 2 0.199 % $561 $561 $56 $617
Total 984 100.000 %$274,873 $274,873 $26,745 $301,618
(A) Alloc basis:Number of Telephones by Fund/Department
Source:
Page 401 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Cuesta
Detail page 110
Schedule 8.014
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD602 Sewer Fund 1 100.000 % $3,095 $3,095 $301 $3,396
Total 1 100.000 %$3,095 $3,095 $301 $3,396
(A) Alloc basis:
Source:
Page 402 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
South Hills
Detail page 111
Schedule 8.015
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 300 23.077 % $20,873 $20,873 $2,031 $22,904
Fire Administration 200 15.385 % $13,915 $13,915 $1,354 $15,269
FD601 Water Fund 150 11.538 % $10,436 $10,436 $1,015 $11,451
FD602 Sewer Fund 150 11.538 % $10,436 $10,436 $1,015 $11,451
Public Works Administration 200 15.385 % $13,915 $13,915 $1,354 $15,269
Traffic Signals & Lighting 100 7.692 % $6,958 $6,958 $677 $7,635
FD621Transit Fund 200 15.385 % $13,915 $13,915 $1,354 $15,269
Total 1,300 100.000 %$90,448 $90,448 $8,800 $99,248
(A) Alloc basis:Number of Radio Repeaters by Fund/Department/Division
Source:
Page 403 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Tassajara
Detail page 112
Schedule 8.016
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 2 28.571 % $20,613 $20,613 $2,006 $22,619
Fire Administration 2 28.571 % $20,613 $20,613 $2,006 $22,619
Public Works Administration 1 14.286 % $10,307 $10,307 $1,003 $11,310
FD705 Whale Rock Fund 2 28.572 % $20,613 $20,613 $2,005 $22,618
Total 7 100.000 %$72,146 $72,146 $7,020 $79,166
(A) Alloc basis:Number of Radio Repeaters by Fund/Department/Division
Source:
Page 404 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Direct Dept Exp
Detail page 113
Schedule 8.017
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 13,687 48.328 % $17,647 $17,647 $1,717 $19,364
Fire Administration 13,687 48.328 % $17,647 $17,647 $1,717 $19,364
FD601 Water Fund 473 1.670 % $610 $610 $59 $669
FD602 Sewer Fund 474 1.674 % $612 $612 $60 $672
Total 28,321 100.000 %$36,516 $36,516 $3,553 $40,069
(A) Alloc basis:Directly to the Benefiting General Fund Department
Source:
Page 405 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 114
Schedule 8.018
2025
Total Network
Services &
Desktop
Support
Enterprise
Apps
MDC Support Tablet Support Server Support Network
Support
Radios Telemetry Cellular Data
Services
City Administration $43,918 $14,442 $12,259 $121 $1,227 $5,444 $586 $5,370
Community Services Group $15,115 $6,190 $4,378 $30 $1,944 $2,014
City Attorney $38,907 $16,506 $12,259 $136 $818 $5,444 $671
City Clerk $33,540 $12,379 $7,881 $76 $2,329 $3,500 $671
Finance $63,647 $28,020 $242 $13,105 $12,444 $2,014
Network Services $14,973 $14,973
Information Services $76,015 $20,848 $16,814 $134 $21,025 $7,454 $6,651
Human Resources $65,101 $25,007 $19,394 $252 $2,097 $8,598 $2,955
Public Works Administration $90,935 $20,461 $15,515 $117 $5,036 $6,878 $7,389
Facilities Maintenance $49,161 $11,367 $9,696 $33 $8,582 $4,299 $3,214 $5,172
Fleet $35,135 $11,367 $8,727 $101 $4,977 $3,869 $1,285 $2,955
CIP Project Engineering $129,583 $45,468 $34,908 $285 $6,015 $15,476 $4,499 $15,517
Transportation/Plan Engineering $40,688 $13,640 $9,696 $50 $11,149 $4,299
Active Transportation $9,294 $5,120 $2,426 $50 $1,081
City Council $37,771 $11,367 $9,696 $84 $745 $4,299 $10,345
Economic Development $11,286 $3,410 $2,909 $42 $157 $1,290 $643 $2,217
Natural Resource Protection $24,348 $9,094 $7,757 $134 $901 $3,439 $1,478
Tourism and Bid Promotion $6,609 $5,228 $39 $294 $739
Community Promotion $1,018 $455 $388 $3 $172
Office of DEI $11,088 $4,546 $3,879 $17 $1,719
Community Development Admin $46,187 $13,640 $9,696 $101 $11,600 $4,299 $2,217
Commissions & Committees $2,693 $2,273 $291 $129
Planning $70,142 $22,734 $19,394 $184 $12,501 $8,598 $1,478
Engineering $47,096 $15,913 $11,636 $134 $10,856 $5,158
Building and Safety $132,394 $40,922 $32,968 $201 $12,580 $14,617 $2,571 $21,429
Housing Policy/Homelessness $27,713 $11,367 $9,696 $67 $4,299 $739
Parks Maintenance $127,979 $45,468 $29,090 $101 $6,172 $12,897 $9,641 $12,561
Swim Center Maintenance $11,884 $4,546 $1,939 $17 $4,213 $860
Urban Forest Services $27,161 $6,821 $3,879 $33 $4,369 $1,719 $1,285 $8,128
Streets Maintenance $101,496 $34,101 $27,151 $84 $5,565 $12,037 $7,713 $13,300
Traffic Signals & Lighting $33,243 $4,546 $3,879 $17 $10,091 $1,719 $1,285 $2,217
Stormwater and Flood Control $38,972 $14,391 $12,276 $101 $5,192 $5,442 $643
Solid Waste Recycling $12,616 $4,546 $3,879 $67 $1,719 $1,478
Recreation Administration $29,274 $13,640 $7,757 $101 $509 $3,439 $739
Recreation Facilities $18,264 $9,094 $1,939 $33 $607 $860 $1,285 $739
Youth Services $66,029 $25,007 $15,515 $117 $1,196 $6,878 $13,300
Community Services $38,820 $18,188 $7,757 $117 $1,058 $3,439 $5,172
Ranger Program $50,674 $18,188 $13,576 $117 $745 $6,018 $1,928 $8,867
Aquatics $23,323 $15,913 $1,939 $33 $1,058 $860 $739
Golf Course $33,575 $15,913 $7,757 $17 $901 $3,439 $3,694
Police Administration $125,525 $15,913 $13,576 $50 $1,058 $6,018 $3,214 $4,434
Page 406 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 115
Schedule 8.018
2025
Telephones Cuesta South Hills Tassajara Direct Dept Exp
City Administration $4,469
Community Services Group $559
City Attorney $3,073
City Clerk $6,704
Finance $7,822
Network Services
Information Services $3,089
Human Resources $6,798
Public Works Administration $8,960 $15,269 $11,310
Facilities Maintenance $6,798
Fleet $1,854
CIP Project Engineering $7,415
Transportation/Plan Engineering $1,854
Active Transportation $617
City Council $1,235
Economic Development $618
Natural Resource Protection $1,545
Tourism and Bid Promotion $309
Community Promotion
Office of DEI $927
Community Development Admin $4,634
Commissions & Committees
Planning $5,253
Engineering $3,399
Building and Safety $7,106
Housing Policy/Homelessness $1,545
Parks Maintenance $12,049
Swim Center Maintenance $309
Urban Forest Services $927
Streets Maintenance $1,545
Traffic Signals & Lighting $1,854 $7,635
Stormwater and Flood Control $927
Solid Waste Recycling $927
Recreation Administration $3,089
Recreation Facilities $3,707
Youth Services $4,016
Community Services $3,089
Ranger Program $1,235
Aquatics $2,781
Golf Course $1,854
Police Administration $16,375 $22,904 $22,619 $19,364
Page 407 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 116
Schedule 8.018
2025
Total Network
Services &
Desktop
Support
Enterprise
Apps
MDC Support Tablet Support Server Support Network
Support
Radios Telemetry Cellular Data
Services
Patrol $527,465 $115,944 $98,906 $121,210 $167 $12,325 $43,850 $50,131 $62,069
Investigations $115,780 $29,555 $25,211 $84 $8,131 $11,178 $15,425 $18,472
Police Support Services $130,512 $45,468 $38,786 $4,507 $17,196 $4,499 $7,389
Neighborhood Services $21,563 $4,546 $1,939 $6,172 $860 $3,856 $2,955
Traffic Safety $31,020 $6,821 $5,818 $6,328 $2,579 $7,069 $1,478
Fire Administration $118,030 $11,367 $7,757 $134 $745 $3,439 $3,214 $14,040
Emergency Response $366,527 $106,850 $91,148 $20,513 $217 $14,284 $40,410 $54,630 $23,645
Hazard Prevention $69,257 $15,913 $13,576 $117 $10,914 $6,018 $7,069 $12,561
Fire Apparatus Service $13,794 $6,821 $3,879 $33 $294 $1,719 $739
Emergency Management $17,431 $2,273 $1,939 $860
FD208 Tourism Bid Fund $3,639 $2,521 $1,118
FD601 Water Fund $263,543 $80,228 $69,177 $680 $31,625 $30,669 $20,566 $5,192
FD602 Sewer Fund $277,571 $90,573 $70,437 $808 $35,034 $31,228 $9,641 $4,249
FD611 Parking Fund $137,535 $42,103 $30,099 $5,594 $151 $2,136 $13,344 $3,214 $21,429
FD621Transit Fund $62,116 $10,116 $4,752 $33 $8,445 $2,106 $17,996
FD705 Whale Rock Fund $61,904 $9,776 $8,145 $19 $14,323 $3,612 $630
All Other $157,714 $38,648 $269 $97,481 $1,285 $14,778
Total $4,238,593 $1,207,021 $931,255 $147,317 $6,350 $421,472 $406,279 $238,387 $10,071 $346,944
Page 408 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 117
Schedule 8.018
2025
Telephones Cuesta South Hills Tassajara Direct Dept Exp
Patrol $22,863
Investigations $7,724
Police Support Services $12,667
Neighborhood Services $1,235
Traffic Safety $927
Fire Administration $20,082 $15,269 $22,619 $19,364
Emergency Response $14,830
Hazard Prevention $3,089
Fire Apparatus Service $309
Emergency Management $12,359
FD208 Tourism Bid Fund
FD601 Water Fund $13,286 $11,451 $669
FD602 Sewer Fund $20,082 $3,396 $11,451 $672
FD611 Parking Fund $19,465
FD621Transit Fund $3,399 $15,269
FD705 Whale Rock Fund $2,781 $22,618
All Other $5,253
Total $301,618 $3,396 $99,248 $79,166 $40,069
Page 409 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
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 410 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Information Services
Costs to be allocated
Detail page 119
Schedule 9.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,402,583 $1,402,583
Allocated additions:
10000000 - Building Charge $1,790 $1,790
1011001 - City Administration $35,477 $8,545 $44,022
1012007 - Finance Non Departmental $452 $39 $491
1011501 - City Attorney $16,664 $2,267 $18,931
1011021 - City Clerk $1,068 $159 $1,227
1012000 - Finance $25,872 $3,500 $29,372
1011101 - Network Services $68,882 $7,133 $76,015
1011103 - Information Services $10,497 $10,497
1012006 - Finance Support Services $1,433 $1,433
1013001 - Human Resources $38,355 $38,355
1013003 - Wellness Program $153 $153
1015005 - Facilities Maintenance $6,759 $6,759
8020000 - Insurance ISF Fund $13,396 $13,396
Total allocated additions:$150,205 $92,236 $242,441 $242,441
Total to be allocated $1,552,788 $92,236 $1,645,024
Page 411 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Information Services
Schedule of costs to be
allocated by function
Detail page 120
Schedule 9.003
2025
Total General & Admin Information Services Enterprise Apps
Wages & Benefits
SALARIES & WAGES $838,980 $151,100 $427,964 $259,916
FRINGE BENEFITS $493,623 $88,902 $251,797 $152,924
Other Expense and Cost
SERVICES & SUPPLIES $69,980 $12,603 $35,697 $21,680
Departmental Expenditures $1,402,583 $252,605 $715,458 $434,520
Additions: 1st
Other $150,205 $150,205
Functional Cost $1,552,788 $402,810 $715,458 $434,520
Reallocate Admin ($402,810) $250,608 $152,202
Allocable Costs $1,552,788 $966,066 $586,722
1st Allocation $1,552,788 $966,066 $586,722
Additions: 2nd
Other $92,236 $92,236
Functional Cost $92,236 $92,236
Reallocate Admin ($92,236) $57,385 $34,851
Allocable Costs $92,236 $57,385 $34,851
2nd Allocation $92,236 $57,385 $34,851
Total allocated $1,645,024 $1,023,451 $621,573
Page 412 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Information Services
Detail allocation of
Information Services
Detail page 121
Schedule 9.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Network Services 206 4.038 % $39,014 $39,014 $39,014
Public Works Administration 586 11.488 % $110,981 $110,981 $7,337 $118,318
Community Development Admin 1,683 32.994 % $318,739 $318,739 $21,073 $339,812
FD601 Water Fund 404 7.920 % $76,513 $76,513 $5,059 $81,572
FD602 Sewer Fund 404 7.920 % $76,513 $76,513 $5,059 $81,572
Fire Administration 451 8.841 % $85,414 $85,414 $5,647 $91,061
Police Administration 527 10.331 % $99,807 $99,807 $6,599 $106,406
Recreation Administration 105 2.058 % $19,886 $19,886 $1,315 $21,201
City Administration 252 4.940 % $47,726 $47,726 $47,726
City Attorney 60 1.176 % $11,363 $11,363 $11,363
Stormwater and Flood Control 185 3.627 % $35,037 $35,037 $2,316 $37,353
FD705 Whale Rock Fund 61 1.196 % $11,553 $11,553 $764 $12,317
FD621Transit Fund 30 0.588 % $5,682 $5,682 $376 $6,058
FD611 Parking Fund 109 2.137 % $20,643 $20,643 $1,365 $22,008
All Other 38 0.746 % $7,195 $7,195 $475 $7,670
Total 5,101 100.000 %$966,066 $966,066 $57,385 $1,023,451
(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 413 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Information Services
Detail allocation of
Enterprise Apps
Detail page 122
Schedule 9.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.413 % $2,421 $2,421 $162 $2,583
Facilities Maintenance 500 1.032 % $6,054 $6,054 $405 $6,459
Streets Maintenance 1,400 2.889 % $16,950 $16,950 $1,134 $18,084
Stormwater and Flood Control 633 1.306 % $7,664 $7,664 $513 $8,177
Traffic Signals & Lighting 200 0.413 % $2,421 $2,421 $162 $2,583
Transportation/Plan Engineering 500 1.032 % $6,054 $6,054 $405 $6,459
Recreation Administration 400 0.825 % $4,843 $4,843 $324 $5,167
Recreation Facilities 100 0.206 % $1,211 $1,211 $81 $1,292
Youth Services 800 1.651 % $9,686 $9,686 $648 $10,334
Community Services 400 0.825 % $4,843 $4,843 $324 $5,167
Ranger Program 700 1.444 % $8,475 $8,475 $567 $9,042
Aquatics 100 0.206 % $1,211 $1,211 $81 $1,292
Golf Course 400 0.825 % $4,843 $4,843 $324 $5,167
Police Administration 700 1.444 % $8,475 $8,475 $567 $9,042
Patrol 5,100 10.524 % $61,746 $61,746 $4,130 $65,876
Investigations 1,300 2.683 % $15,739 $15,739 $1,053 $16,792
Police Support Services 2,000 4.127 % $24,214 $24,214 $1,620 $25,834
Neighborhood Services 100 0.206 % $1,211 $1,211 $81 $1,292
Traffic Safety 300 0.619 % $3,632 $3,632 $243 $3,875
Fire Administration 400 0.825 % $4,843 $4,843 $324 $5,167
Emergency Response 4,700 9.699 % $56,903 $56,903 $3,806 $60,709
Hazard Prevention 700 1.444 % $8,475 $8,475 $567 $9,042
FD601 Water Fund 3,567 7.361 % $43,186 $43,186 $2,888 $46,074
FD621Transit Fund 245 0.506 % $2,966 $2,966 $198 $3,164
City Administration 700 1.444 % $8,475 $8,475 $8,475
Economic Development 150 0.310 % $1,816 $1,816 $121 $1,937
Natural Resource Protection 400 0.825 % $4,843 $4,843 $324 $5,167
Community Promotion 20 0.041 % $242 $242 $16 $258
City Attorney 700 1.444 % $8,475 $8,475 $8,475
City Clerk 450 0.929 % $5,448 $5,448 $5,448
Finance 1,600 3.302 % $19,371 $19,371 $19,371
Network Services 855 1.764 % $10,352 $10,352 $10,352
Information Services 867 1.789 % $10,497 $10,497 $10,497
Human Resources 1,000 2.064 % $12,107 $12,107 $810 $12,917
Community Development Admin 500 1.032 % $6,054 $6,054 $405 $6,459
Building and Safety 1,700 3.508 % $20,582 $20,582 $1,377 $21,959
Public Works Administration 800 1.651 % $9,686 $9,686 $648 $10,334
Parks Maintenance 1,500 3.095 % $18,161 $18,161 $1,215 $19,376
Swim Center Maintenance 100 0.206 % $1,211 $1,211 $81 $1,292
Fire Apparatus Service 200 0.413 % $2,421 $2,421 $162 $2,583
Fleet 450 0.929 % $5,448 $5,448 $364 $5,812
FD611 Parking Fund 1,552 3.203 % $18,790 $18,790 $1,257 $20,047
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Information Services
Detail allocation of
Enterprise Apps
Detail page 123
Schedule 9.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,800 3.714 % $21,793 $21,793 $1,458 $23,251
Planning 1,000 2.064 % $12,107 $12,107 $810 $12,917
City Council 500 1.032 % $6,054 $6,054 $405 $6,459
Housing Policy/Homelessness 500 1.032 % $6,054 $6,054 $405 $6,459
Solid Waste Recycling 200 0.413 % $2,421 $2,421 $162 $2,583
Office of DEI 200 0.413 % $2,421 $2,421 $162 $2,583
Engineering 600 1.238 % $7,264 $7,264 $486 $7,750
FD705 Whale Rock Fund 420 0.867 % $5,085 $5,085 $340 $5,425
FD602 Sewer Fund 3,632 7.495 % $43,973 $43,973 $2,941 $46,914
Emergency Management 100 0.206 % $1,211 $1,211 $81 $1,292
FD208 Tourism Bid Fund 130 0.268 % $1,574 $1,574 $105 $1,679
Community Services Group 250 0.516 % $3,027 $3,027 $3,027
Commissions & Committees 15 0.031 % $182 $182 $12 $194
Active Transportation 125 0.257 % $1,511 $1,511 $97 $1,608
Total 48,461 100.000 %$586,722 $586,722 $34,851 $621,573
(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 124
Schedule 9.006
2025
Total Information Services Enterprise Apps
City Administration $56,201 $47,726 $8,475
Community Services Group $3,027 $3,027
City Attorney $19,838 $11,363 $8,475
City Clerk $5,448 $5,448
Finance $19,371 $19,371
Network Services $49,366 $39,014 $10,352
Information Services $10,497 $10,497
Human Resources $12,917 $12,917
Public Works Administration $128,652 $118,318 $10,334
Facilities Maintenance $6,459 $6,459
Fleet $5,812 $5,812
CIP Project Engineering $23,251 $23,251
Transportation/Plan Engineering $6,459 $6,459
Active Transportation $1,608 $1,608
City Council $6,459 $6,459
Economic Development $1,937 $1,937
Natural Resource Protection $5,167 $5,167
Community Promotion $258 $258
Office of DEI $2,583 $2,583
Community Development Admin $346,271 $339,812 $6,459
Commissions & Committees $194 $194
Planning $12,917 $12,917
Engineering $7,750 $7,750
Building and Safety $21,959 $21,959
Housing Policy/Homelessness $6,459 $6,459
Parks Maintenance $19,376 $19,376
Swim Center Maintenance $1,292 $1,292
Urban Forest Services $2,583 $2,583
Streets Maintenance $18,084 $18,084
Traffic Signals & Lighting $2,583 $2,583
Stormwater and Flood Control $45,530 $37,353 $8,177
Solid Waste Recycling $2,583 $2,583
Recreation Administration $26,368 $21,201 $5,167
Recreation Facilities $1,292 $1,292
Youth Services $10,334 $10,334
Community Services $5,167 $5,167
Ranger Program $9,042 $9,042
Aquatics $1,292 $1,292
Golf Course $5,167 $5,167
Police Administration $115,448 $106,406 $9,042
Patrol $65,876 $65,876
Investigations $16,792 $16,792
Page 416 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Information Services
Departmental Cost
Allocation Summary
Detail page 125
Schedule 9.006
2025
Total Information Services Enterprise Apps
Police Support Services $25,834 $25,834
Neighborhood Services $1,292 $1,292
Traffic Safety $3,875 $3,875
Fire Administration $96,228 $91,061 $5,167
Emergency Response $60,709 $60,709
Hazard Prevention $9,042 $9,042
Fire Apparatus Service $2,583 $2,583
Emergency Management $1,292 $1,292
FD208 Tourism Bid Fund $1,679 $1,679
FD601 Water Fund $127,646 $81,572 $46,074
FD602 Sewer Fund $128,486 $81,572 $46,914
FD611 Parking Fund $42,055 $22,008 $20,047
FD621Transit Fund $9,222 $6,058 $3,164
FD705 Whale Rock Fund $17,742 $12,317 $5,425
All Other $7,670 $7,670
Total $1,645,024 $1,023,451 $621,573
Page 417 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
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.
Direct – These costs are associated with direct departmental costs. Costs are allocated directly to departments identified.
Page 418 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance Support Services
Costs to be allocated
Detail page 127
Schedule 10.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $123,019 $123,019
Allocated additions:
1011001 - City Administration $1,332 $321 $1,653
1012007 - Finance Non Departmental $795 $69 $864
1011501 - City Attorney $1,462 $199 $1,661
1012000 - Finance $3,355 $311 $3,666
8020000 - Insurance ISF Fund $11,427 $11,427
Total allocated additions:$6,944 $12,327 $19,271 $19,271
Total to be allocated $129,963 $12,327 $142,290
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Finance Support Services
Schedule of costs to be
allocated by function
Detail page 128
Schedule 10.003
2025
Total General & Admin General Support Services Direct
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
SUPPORT SERVICES $123,019 $122,871 $148
Departmental Expenditures $123,019 $122,871 $148
Additions: 1st
Other $6,944 $6,944
Functional Cost $129,963 $6,944 $122,871 $148
Reallocate Admin ($6,944) $6,936 $8
Allocable Costs $129,963 $129,807 $156
1st Allocation $129,963 $129,807 $156
Additions: 2nd
Other $12,327 $12,327
Functional Cost $12,327 $12,327
Reallocate Admin ($12,327) $12,312 $15
Allocable Costs $12,327 $12,312 $15
2nd Allocation $12,327 $12,312 $15
Total allocated $142,290 $142,119 $171
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Finance Support Services
Detail allocation of
General Support Services
Detail page 129
Schedule 10.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 235,270 0.185 % $240 $240 $25 $265
Cultural Activities 356,625 0.281 % $364 $364 $38 $402
Economic Development 814,416 0.641 % $832 $832 $88 $920
Natural Resource Protection 1,246,522 0.981 % $1,274 $1,274 $134 $1,408
Community Promotion 351,412 0.277 % $359 $359 $38 $397
City Attorney 1,652,744 1.301 % $1,689 $1,689 $1,689
City Clerk 778,365 0.613 % $795 $795 $795
Network Services 3,664,628 2.885 % $3,744 $3,744 $3,744
Human Resources 2,047,242 1.611 % $2,092 $2,092 $220 $2,312
Insurance ISF Fund 4,393,969 3.459 % $4,490 $4,490 $473 $4,963
Wellness Program 38,744 0.030 % $40 $40 $4 $44
Community Development Admin 971,303 0.765 % $992 $992 $104 $1,096
Commissions & Committees 10,187 0.008 % $10 $10 $1 $11
Planning 1,896,174 1.493 % $1,937 $1,937 $204 $2,141
Building and Safety 2,886,803 2.272 % $2,950 $2,950 $310 $3,260
Public Works Administration 1,486,040 1.170 % $1,518 $1,518 $160 $1,678
Parks Maintenance 4,077,165 3.209 % $4,166 $4,166 $438 $4,604
Swim Center Maintenance 665,424 0.524 % $680 $680 $72 $752
Urban Forest Services 229,260 0.180 % $234 $234 $25 $259
Facilities Maintenance 1,539,289 1.212 % $1,573 $1,573 $166 $1,739
Streets Maintenance 2,435,887 1.917 % $2,489 $2,489 $262 $2,751
Stormwater and Flood Control 1,137,402 0.895 % $1,162 $1,162 $122 $1,284
Traffic Signals & Lighting 719,851 0.567 % $736 $736 $77 $813
Fleet 1,470,536 1.158 % $1,503 $1,503 $158 $1,661
City Administration 1,593,051 1.254 % $1,628 $1,628 $1,628
Transportation/Plan Engineering 880,829 0.693 % $900 $900 $95 $995
Recreation Administration 978,461 0.770 % $1,000 $1,000 $105 $1,105
Recreation Facilities 390,589 0.307 % $399 $399 $42 $441
Youth Services 1,557,030 1.226 % $1,591 $1,591 $167 $1,758
Ranger Program 882,011 0.694 % $901 $901 $95 $996
Aquatics 706,839 0.556 % $722 $722 $76 $798
Police Administration 2,482,077 1.954 % $2,536 $2,536 $267 $2,803
Patrol 13,627,569 10.727 % $13,924 $13,924 $1,466 $15,390
Investigations 3,647,834 2.871 % $3,727 $3,727 $392 $4,119
Neighborhood Services 304,657 0.240 % $311 $311 $33 $344
Traffic Safety 922,256 0.726 % $942 $942 $99 $1,041
Fire Administration 1,447,660 1.140 % $1,479 $1,479 $156 $1,635
Emergency Response 15,169,981 11.941 % $15,500 $15,500 $1,631 $17,131
Hazard Prevention 1,075,918 0.847 % $1,099 $1,099 $116 $1,215
Training Services 108,109 0.085 % $110 $110 $12 $122
Fire Station 41,472 0.033 % $42 $42 $4 $46
Emergency Management 99,079 0.078 % $101 $101 $11 $112
Page 421 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance Support Services
Detail allocation of
General Support Services
Detail page 130
Schedule 10.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD202 Downtown Bid Fund 185,341 0.146 % $189 $189 $20 $209
FD601 Water Fund 8,408,198 6.618 % $8,591 $8,591 $904 $9,495
FD611 Parking Fund 3,845,798 3.027 % $3,930 $3,930 $414 $4,344
FD602 Sewer Fund 9,561,341 7.526 % $9,769 $9,769 $1,028 $10,797
Golf Course 827,151 0.651 % $845 $845 $89 $934
FD705 Whale Rock Fund 1,682,420 1.324 % $1,719 $1,719 $181 $1,900
Information Services 1,402,583 1.104 % $1,433 $1,433 $1,433
FD208 Tourism Bid Fund 2,152,578 1.694 % $2,199 $2,199 $232 $2,431
FD621Transit Fund 1,501,262 1.182 % $1,534 $1,534 $161 $1,695
FD206 Law Enforcement Grant Fund 156,008 0.123 % $159 $159 $17 $176
Fire Apparatus Service 631,944 0.497 % $646 $646 $68 $714
Police Support Services 3,672,725 2.891 % $3,753 $3,753 $395 $4,148
Community Services 670,957 0.528 % $686 $686 $72 $758
FD711 Hazardous Mat Task Force Fund 98,249 0.077 % $100 $100 $11 $111
CIP Project Engineering 2,819,887 2.220 % $2,881 $2,881 $303 $3,184
Community Services Group 554,787 0.437 % $567 $567 $567
Solid Waste Recycling 397,402 0.313 % $406 $406 $43 $449
Finance Non Departmental 227,523 0.179 % $232 $232 $232
Office of DEI 567,531 0.447 % $580 $580 $61 $641
Engineering 899,156 0.708 % $919 $919 $97 $1,016
Housing Policy/Homelessness 1,201,192 0.946 % $1,227 $1,227 $129 $1,356
Jack House 1,121 0.001 % $1 $1 $1
Recruit Academy 49,045 0.039 % $50 $50 $5 $55
Mobile Crisis Unit 163,942 0.129 % $168 $168 $18 $186
FD212 San Luis Ranch CFD 181,313 0.143 % $185 $185 $19 $204
FD701 General Agency Fund 742,930 0.585 % $759 $759 $80 $839
FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.004 % $5 $5 $1 $6
FD406 Public Safety Equip Replacement Fund 307,329 0.242 % $314 $314 $33 $347
FD209 SB1186 CASP Certify Fund 500 $1 $1 $1
FD213 Avila Ranch CFE 50,435 0.040 % $52 $52 $5 $57
Finance 2,686,590 2.115 % $2,745 $2,745 $2,745
FD214 Avilia Ranch DPA Fund 40,000 0.031 % $41 $41 $4 $45
Active Transportation 257,727 0.203 % $263 $263 $28 $291
FD217 Opioid Settlement Fund 56,844 0.045 % $58 $58 $6 $64
FD726 Asset Forfeiture Pending 13,640 0.011 % $14 $14 $2 $16
FD727 SWAT Task Force 587 -0.002% $5 $5 $5
Total 127,041,739 100.000 %$129,807 $129,807 $12,312 $142,119
(A) Alloc basis:Total Operating Expenditures by Department/Division
Source:
Page 422 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance Support Services
Detail allocation of
Direct
Detail page 131
Schedule 10.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Fire Administration 100 100.000 % $156 $156 $15 $171
Total 100 100.000 %$156 $156 $15 $171
(A) Alloc basis:
Source:
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance Support Services
Departmental Cost
Allocation Summary
Detail page 132
Schedule 10.006
2025
Total General Support Services Direct
City Administration $1,628 $1,628
Community Services Group $567 $567
Finance Non Departmental $232 $232
City Attorney $1,689 $1,689
City Clerk $795 $795
Finance $2,745 $2,745
Network Services $3,744 $3,744
Information Services $1,433 $1,433
Human Resources $2,312 $2,312
Wellness Program $44 $44
Public Works Administration $1,678 $1,678
Facilities Maintenance $1,739 $1,739
Fleet $1,661 $1,661
CIP Project Engineering $3,184 $3,184
Transportation/Plan Engineering $995 $995
Active Transportation $291 $291
Insurance ISF Fund $4,963 $4,963
City Council $265 $265
Cultural Activities $402 $402
Economic Development $920 $920
Natural Resource Protection $1,408 $1,408
Community Promotion $397 $397
Office of DEI $641 $641
Community Development Admin $1,096 $1,096
Commissions & Committees $11 $11
Planning $2,141 $2,141
Engineering $1,016 $1,016
Building and Safety $3,260 $3,260
Housing Policy/Homelessness $1,356 $1,356
Parks Maintenance $4,604 $4,604
Swim Center Maintenance $752 $752
Urban Forest Services $259 $259
Streets Maintenance $2,751 $2,751
Traffic Signals & Lighting $813 $813
Stormwater and Flood Control $1,284 $1,284
Solid Waste Recycling $449 $449
Recreation Administration $1,105 $1,105
Recreation Facilities $441 $441
Youth Services $1,758 $1,758
Community Services $758 $758
Ranger Program $996 $996
Aquatics $798 $798
Page 424 of 618
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Finance Support Services
Departmental Cost
Allocation Summary
Detail page 133
Schedule 10.006
2025
Total General Support Services Direct
Golf Course $934 $934
Jack House $1 $1
Police Administration $2,803 $2,803
Patrol $15,390 $15,390
Investigations $4,119 $4,119
Police Support Services $4,148 $4,148
Neighborhood Services $344 $344
Traffic Safety $1,041 $1,041
Fire Administration $1,806 $1,635 $171
Emergency Response $17,131 $17,131
Hazard Prevention $1,215 $1,215
Training Services $122 $122
Recruit Academy $55 $55
Fire Apparatus Service $714 $714
Fire Station $46 $46
Mobile Crisis Unit $186 $186
Emergency Management $112 $112
FD202 Downtown Bid Fund $209 $209
FD206 Law Enforcement Grant Fund $176 $176
FD208 Tourism Bid Fund $2,431 $2,431
FD209 SB1186 CASP Certify Fund $1 $1
FD212 San Luis Ranch CFD $204 $204
FD213 Avila Ranch CFE $57 $57
FD214 Avilia Ranch DPA Fund $45 $45
FD217 Opioid Settlement Fund $64 $64
FD406 Public Safety Equip Replacement Fund $347 $347
FD601 Water Fund $9,495 $9,495
FD602 Sewer Fund $10,797 $10,797
FD611 Parking Fund $4,344 $4,344
FD621Transit Fund $1,695 $1,695
FD701 General Agency Fund $839 $839
FD705 Whale Rock Fund $1,900 $1,900
FD711 Hazardous Mat Task Force Fund $111 $111
FD715 Boysen Ranch Conserv Easemt Fund $6 $6
FD726 Asset Forfeiture Pending $16 $16
FD727 SWAT Task Force $5 $5
Total $142,290 $142,119 $171
Page 425 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
Prepared by:
SCHEDULE 11.01
HUMAN RESOURCES
NATURE AND EXTENT OF SERVICE
The Human Resources Department is responsible for providing support to all City departments for all aspects of attracting and retaining highly
qualified employees. The program manages a variety of functions including coordination of recruitment and employee selection, classification and
compensation, performance management, employee training and development, labor relations and negotiations, and statutory and regulatory
compliance. Program goals are: maintain highly-qualified, well-trained, and motivated City employees; manage legal and unbiased recruitment and
retention practices; ensure competitive pay and benefits; maintain accurate job classifications.
Costs are allocated as follows:
Human Resources – These costs are allocated based on full time equivalent (FTE) by fund/department/division.
Other Direct Exp – These costs are associated with contract services expenditures related recruitment. Costs are allocated directly to the
benefiting General Fund Department or Enterprise Funds.
Tuition Reimbursement – These costs are associated with tuition reimbursement costs. Costs are allocated to General Fund Departments
and Funds.
Page 426 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Human Resources
Costs to be allocated
Detail page 135
Schedule 11.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,047,242 $2,047,242
Deductions:
EMPLOYEE RECOGNITION ($16,459)
Total deductions:($16,459)($16,459)
Allocated additions:
1011001 - City Administration $22,173 $5,341 $27,514
1012007 - Finance Non Departmental $3,581 $312 $3,893
1011501 - City Attorney $24,324 $3,309 $27,633
1011021 - City Clerk $49,222 $10,587 $59,809
1012000 - Finance $43,812 $5,291 $49,103
1011101 - Network Services $58,946 $6,155 $65,101
1011103 - Information Services $12,107 $810 $12,917
1012006 - Finance Support Services $2,092 $220 $2,312
1013003 - Wellness Program $177 $177
1015005 - Facilities Maintenance $42,354 $42,354
8020000 - Insurance ISF Fund $59,446 $59,446
Total allocated additions:$216,257 $134,002 $350,259 $350,259
Total to be allocated $2,247,040 $134,002 $2,381,042
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Human Resources
Schedule of costs to be
allocated by function
Detail page 136
Schedule 11.003
2025
Total General & Admin Human Resources Other Direct Exp Tiution Reimbursement
Wages & Benefits
SALARIES & WAGES $990,297 $990,297
FRINGE BENEFITS $502,593 $502,593
Other Expense and Cost
SERVICES & SUPPLIES $337,756 $337,756
CONTRACT SERVICES $108,063 $50,064 $57,999
TUITION REIMBURSEMENT $9,290 $9,290
EMPLOYEE RECOGNITION $16,459 $16,459
OTHER DIRECT $82,784 $2,625 $80,159
Departmental Expenditures $2,047,242 $16,459 $1,883,335 $138,158 $9,290
Cost Adjustments
Deductions ($16,459) ($16,459)
Additions: 1st
Other $216,257 $216,257
Functional Cost $2,247,040 $2,099,592 $138,158 $9,290
Allocable Costs $2,247,040 $2,099,592 $138,158 $9,290
1st Allocation $2,247,040 $2,099,592 $138,158 $9,290
Additions: 2nd
Other $134,002 $134,002
Functional Cost $134,002 $134,002
Allocable Costs $134,002 $134,002
2nd Allocation $134,002 $134,002
Total allocated $2,381,042 $2,233,594 $138,158 $9,290
Page 428 of 618
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Human Resources
Detail allocation of
Human Resources
Detail page 137
Schedule 11.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.421 % $8,848 $8,848 $638 $9,486
Facilities Maintenance 500 1.053 % $22,119 $22,119 $1,594 $23,713
Streets Maintenance 1,400 2.950 % $61,934 $61,934 $4,463 $66,397
Stormwater and Flood Control 633 1.334 % $28,003 $28,003 $2,018 $30,021
Traffic Signals & Lighting 200 0.421 % $8,848 $8,848 $638 $9,486
Transportation/Plan Engineering 500 1.053 % $22,119 $22,119 $1,594 $23,713
Recreation Administration 400 0.843 % $17,695 $17,695 $1,275 $18,970
Recreation Facilities 100 0.211 % $4,424 $4,424 $319 $4,743
Youth Services 800 1.686 % $35,391 $35,391 $2,550 $37,941
Community Services 400 0.843 % $17,695 $17,695 $1,275 $18,970
Ranger Program 700 1.475 % $30,967 $30,967 $2,231 $33,198
Aquatics 100 0.211 % $4,424 $4,424 $319 $4,743
Golf Course 400 0.843 % $17,695 $17,695 $1,275 $18,970
Police Administration 700 1.475 % $30,967 $30,967 $2,231 $33,198
Patrol 5,100 10.746 % $225,615 $225,615 $16,257 $241,872
Investigations 1,300 2.739 % $57,510 $57,510 $4,144 $61,654
Police Support Services 2,000 4.214 % $88,477 $88,477 $6,375 $94,852
Neighborhood Services 100 0.211 % $4,424 $4,424 $319 $4,743
Traffic Safety 300 0.632 % $13,271 $13,271 $956 $14,227
Fire Administration 400 0.843 % $17,695 $17,695 $1,275 $18,970
Emergency Response 4,700 9.903 % $207,920 $207,920 $14,982 $222,902
Hazard Prevention 700 1.475 % $30,967 $30,967 $2,231 $33,198
FD601 Water Fund 3,567 7.516 % $157,798 $157,798 $11,370 $169,168
FD621Transit Fund 245 0.516 % $10,838 $10,838 $781 $11,619
City Administration 700 1.475 % $30,967 $30,967 $30,967
Economic Development 150 0.316 % $6,636 $6,636 $478 $7,114
Natural Resource Protection 400 0.843 % $17,695 $17,695 $1,275 $18,970
Community Promotion 20 0.042 % $885 $885 $64 $949
City Attorney 700 1.475 % $30,967 $30,967 $30,967
City Clerk 450 0.948 % $19,907 $19,907 $19,907
Finance 1,600 3.371 % $70,781 $70,781 $70,781
Network Services 855 1.801 % $37,824 $37,824 $37,824
Information Services 867 1.827 % $38,355 $38,355 $38,355
Community Development Admin 500 1.053 % $22,119 $22,119 $1,594 $23,713
Building and Safety 1,700 3.582 % $75,205 $75,205 $5,419 $80,624
Public Works Administration 800 1.686 % $35,391 $35,391 $2,550 $37,941
Parks Maintenance 1,500 3.160 % $66,357 $66,357 $4,781 $71,138
Swim Center Maintenance 100 0.211 % $4,424 $4,424 $319 $4,743
Fire Apparatus Service 200 0.421 % $8,848 $8,848 $638 $9,486
Fleet 450 0.948 % $19,907 $19,907 $1,434 $21,341
FD611 Parking Fund 1,552 3.270 % $68,658 $68,658 $4,947 $73,605
CIP Project Engineering 1,800 3.793 % $79,629 $79,629 $5,738 $85,367
Page 429 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Human Resources
Detail allocation of
Human Resources
Detail page 138
Schedule 11.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Planning 1,000 2.107 % $44,238 $44,238 $3,188 $47,426
City Council 500 1.053 % $22,119 $22,119 $1,594 $23,713
Housing Policy/Homelessness 500 1.053 % $22,119 $22,119 $1,594 $23,713
Solid Waste Recycling 200 0.421 % $8,848 $8,848 $638 $9,486
Office of DEI 200 0.421 % $8,848 $8,848 $638 $9,486
Engineering 600 1.264 % $26,543 $26,543 $1,913 $28,456
FD705 Whale Rock Fund 420 0.885 % $18,580 $18,580 $1,339 $19,919
FD602 Sewer Fund 3,632 7.653 % $160,673 $160,673 $11,577 $172,250
Emergency Management 100 0.211 % $4,424 $4,424 $319 $4,743
FD208 Tourism Bid Fund 130 0.274 % $5,751 $5,751 $414 $6,165
Community Services Group 250 0.527 % $11,060 $11,060 $11,060
Commissions & Committees 15 0.032 % $664 $664 $48 $712
Active Transportation 125 0.263 % $5,526 $5,526 $393 $5,919
Total 47,461 100.000 %$2,099,592 $2,099,592 $134,002 $2,233,594
(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 430 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Human Resources
Detail allocation of
Other Direct Exp
Detail page 139
Schedule 11.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Fire Administration 9,117 6.599 % $9,117 $9,117 $9,117
FD611 Parking Fund 11,560 8.367 % $11,560 $11,560 $11,560
Recreation Administration 12,945 9.370 % $12,945 $12,945 $12,945
Police Administration 5,262 3.809 % $5,262 $5,262 $5,262
FD601 Water Fund 21,822 15.795 % $21,822 $21,822 $21,822
Public Works Administration 25,603 18.532 % $25,603 $25,603 $25,603
CIP Project Engineering 10,920 7.904 % $10,920 $10,920 $10,920
Engineering 67 0.048 % $67 $67 $67
Facilities Maintenance 289 0.209 % $289 $289 $289
Parks Maintenance 157 0.114 % $157 $157 $157
Transportation/Plan Engineering 76 0.055 % $76 $76 $76
Community Development Admin 9,739 7.049 % $9,739 $9,739 $9,739
City Administration 15,729 11.385 % $15,729 $15,729 $15,729
City Attorney 14,872 10.764 % $14,872 $14,872 $14,872
Total 138,158 100.000 %$138,158 $138,158 $138,158
(A) Alloc basis:Directly to the Benefiting General Fund Department
Source:
Page 431 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Human Resources
Detail allocation of
Tiution Reimbursement
Detail page 140
Schedule 11.006
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Emergency Response 1,500 14.328 % $1,331 $1,331 $1,331
Patrol 1,500 14.328 % $1,331 $1,331 $1,331
Investigations 2,969 28.360 % $2,635 $2,635 $2,635
Police Administration 1,500 14.328 % $1,331 $1,331 $1,331
FD601 Water Fund 1,500 14.328 % $1,331 $1,331 $1,331
Active Transportation 1,500 14.328 % $1,331 $1,331 $1,331
Total 10,469 100.000 %$9,290 $9,290 $9,290
(A) Alloc basis:Tuition Exp by General Fund Department/Division
Source:
Page 432 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Human Resources
Departmental Cost
Allocation Summary
Detail page 141
Schedule 11.007
2025
Total Human Resources Other Direct Exp Tiution Reimbursement
City Administration $46,696 $30,967 $15,729
Community Services Group $11,060 $11,060
City Attorney $45,839 $30,967 $14,872
City Clerk $19,907 $19,907
Finance $70,781 $70,781
Network Services $37,824 $37,824
Information Services $38,355 $38,355
Public Works Administration $63,544 $37,941 $25,603
Facilities Maintenance $24,002 $23,713 $289
Fleet $21,341 $21,341
CIP Project Engineering $96,287 $85,367 $10,920
Transportation/Plan Engineering $23,789 $23,713 $76
Active Transportation $7,250 $5,919 $1,331
City Council $23,713 $23,713
Economic Development $7,114 $7,114
Natural Resource Protection $18,970 $18,970
Community Promotion $949 $949
Office of DEI $9,486 $9,486
Community Development Admin $33,452 $23,713 $9,739
Commissions & Committees $712 $712
Planning $47,426 $47,426
Engineering $28,523 $28,456 $67
Building and Safety $80,624 $80,624
Housing Policy/Homelessness $23,713 $23,713
Parks Maintenance $71,295 $71,138 $157
Swim Center Maintenance $4,743 $4,743
Urban Forest Services $9,486 $9,486
Streets Maintenance $66,397 $66,397
Traffic Signals & Lighting $9,486 $9,486
Stormwater and Flood Control $30,021 $30,021
Solid Waste Recycling $9,486 $9,486
Recreation Administration $31,915 $18,970 $12,945
Recreation Facilities $4,743 $4,743
Youth Services $37,941 $37,941
Community Services $18,970 $18,970
Ranger Program $33,198 $33,198
Aquatics $4,743 $4,743
Golf Course $18,970 $18,970
Police Administration $39,791 $33,198 $5,262 $1,331
Patrol $243,203 $241,872 $1,331
Investigations $64,289 $61,654 $2,635
Police Support Services $94,852 $94,852
Page 433 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Human Resources
Departmental Cost
Allocation Summary
Detail page 142
Schedule 11.007
2025
Total Human Resources Other Direct Exp Tiution Reimbursement
Neighborhood Services $4,743 $4,743
Traffic Safety $14,227 $14,227
Fire Administration $28,087 $18,970 $9,117
Emergency Response $224,233 $222,902 $1,331
Hazard Prevention $33,198 $33,198
Fire Apparatus Service $9,486 $9,486
Emergency Management $4,743 $4,743
FD208 Tourism Bid Fund $6,165 $6,165
FD601 Water Fund $192,321 $169,168 $21,822 $1,331
FD602 Sewer Fund $172,250 $172,250
FD611 Parking Fund $85,165 $73,605 $11,560
FD621Transit Fund $11,619 $11,619
FD705 Whale Rock Fund $19,919 $19,919
Total $2,381,042 $2,233,594 $138,158 $9,290
Page 434 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
Prepared by:
SCHEDULE 12.01
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.
Preventative Mental Health Program – These costs are associated with short term counseling services offered to employees within the
Police and Fite Department. Cost are allocated directly to Police and Fire.
Page 435 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Wellness Program
Costs to be allocated
Detail page 144
Schedule 12.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $38,744 $38,744
Allocated additions:
1011001 - City Administration $420 $101 $521
1012007 - Finance Non Departmental $250 $22 $272
1011501 - City Attorney $460 $63 $523
1012000 - Finance $839 $81 $920
1012006 - Finance Support Services $40 $4 $44
1015005 - Facilities Maintenance $16,610 $16,610
8020000 - Insurance ISF Fund $3,599 $3,599
Total allocated additions:$2,009 $20,480 $22,489 $22,489
Total to be allocated $40,753 $20,480 $61,233
Page 436 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Wellness Program
Schedule of costs to be
allocated by function
Detail page 145
Schedule 12.003
2025
Total General & Admin Wellness Program Preventative Mental Health
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
FURNITURE AND FIXTURES $8,144 $8,144
OTHER CONTRACT SERVICES $30,600 $30,600
Departmental Expenditures $38,744 $8,144 $30,600
Additions: 1st
Other $2,009 $2,009
Functional Cost $40,753 $2,009 $8,144 $30,600
Reallocate Admin ($2,009) $422 $1,587
Allocable Costs $40,753 $8,566 $32,187
1st Allocation $40,753 $8,566 $32,187
Additions: 2nd
Other $20,480 $20,480
Functional Cost $20,480 $20,480
Reallocate Admin ($20,480) $4,305 $16,175
Allocable Costs $20,480 $4,305 $16,175
2nd Allocation $20,480 $4,305 $16,175
Total allocated $61,233 $12,871 $48,362
Page 437 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Wellness Program
Detail allocation of
Wellness Program
Detail page 146
Schedule 12.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.413 % $35 $35 $20 $55
Facilities Maintenance 500 1.032 % $88 $88 $51 $139
Streets Maintenance 1,400 2.889 % $247 $247 $143 $390
Stormwater and Flood Control 633 1.306 % $112 $112 $65 $177
Traffic Signals & Lighting 200 0.413 % $35 $35 $20 $55
Transportation/Plan Engineering 500 1.032 % $88 $88 $51 $139
Recreation Administration 400 0.825 % $71 $71 $41 $112
Recreation Facilities 100 0.206 % $18 $18 $10 $28
Youth Services 800 1.651 % $141 $141 $82 $223
Community Services 400 0.825 % $71 $71 $41 $112
Ranger Program 700 1.444 % $124 $124 $72 $196
Aquatics 100 0.206 % $18 $18 $10 $28
Golf Course 400 0.825 % $71 $71 $41 $112
Police Administration 700 1.444 % $124 $124 $72 $196
Patrol 5,100 10.524 % $901 $901 $522 $1,423
Investigations 1,300 2.683 % $230 $230 $133 $363
Police Support Services 2,000 4.127 % $354 $354 $205 $559
Neighborhood Services 100 0.206 % $18 $18 $10 $28
Traffic Safety 300 0.619 % $53 $53 $31 $84
Fire Administration 400 0.825 % $71 $71 $41 $112
Emergency Response 4,700 9.699 % $831 $831 $481 $1,312
Hazard Prevention 700 1.444 % $124 $124 $72 $196
FD601 Water Fund 3,567 7.361 % $631 $631 $365 $996
FD621Transit Fund 245 0.506 % $43 $43 $25 $68
City Administration 700 1.444 % $124 $124 $124
Economic Development 150 0.310 % $27 $27 $15 $42
Natural Resource Protection 400 0.825 % $71 $71 $41 $112
Community Promotion 20 0.041 % $4 $4 $2 $6
City Attorney 700 1.444 % $124 $124 $124
City Clerk 450 0.929 % $80 $80 $80
Finance 1,600 3.302 % $283 $283 $283
Network Services 855 1.764 % $151 $151 $151
Information Services 867 1.789 % $153 $153 $153
Human Resources 1,000 2.064 % $177 $177 $177
Community Development Admin 500 1.032 % $88 $88 $51 $139
Building and Safety 1,700 3.508 % $300 $300 $174 $474
Public Works Administration 800 1.651 % $141 $141 $82 $223
Parks Maintenance 1,500 3.095 % $265 $265 $154 $419
Swim Center Maintenance 100 0.206 % $18 $18 $10 $28
Fire Apparatus Service 200 0.413 % $35 $35 $20 $55
Fleet 450 0.929 % $80 $80 $46 $126
FD611 Parking Fund 1,552 3.203 % $274 $274 $159 $433
Page 438 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Wellness Program
Detail allocation of
Wellness Program
Detail page 147
Schedule 12.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,800 3.714 % $318 $318 $184 $502
Planning 1,000 2.064 % $177 $177 $102 $279
City Council 500 1.032 % $88 $88 $51 $139
Housing Policy/Homelessness 500 1.032 % $88 $88 $51 $139
Solid Waste Recycling 200 0.413 % $35 $35 $20 $55
Office of DEI 200 0.413 % $35 $35 $20 $55
Engineering 600 1.238 % $106 $106 $61 $167
FD705 Whale Rock Fund 420 0.867 % $74 $74 $43 $117
FD602 Sewer Fund 3,632 7.495 % $642 $642 $372 $1,014
Emergency Management 100 0.206 % $18 $18 $10 $28
FD208 Tourism Bid Fund 130 0.268 % $23 $23 $13 $36
Community Services Group 250 0.516 % $44 $44 $44
Commissions & Committees 15 0.031 % $3 $3 $2 $5
Active Transportation 125 0.257 % $21 $21 $18 $39
Total 48,461 100.000 %$8,566 $8,566 $4,305 $12,871
(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 439 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Wellness Program
Detail allocation of
Preventative Mental Health
Detail page 148
Schedule 12.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 50 50.000 % $16,094 $16,094 $8,088 $24,182
Fire Administration 50 50.000 % $16,093 $16,093 $8,087 $24,180
Total 100 100.000 %$32,187 $32,187 $16,175 $48,362
(A) Alloc basis:
Source:
Page 440 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Wellness Program
Departmental Cost
Allocation Summary
Detail page 149
Schedule 12.006
2025
Total Wellness Program Preventative Mental Health
City Administration $124 $124
Community Services Group $44 $44
City Attorney $124 $124
City Clerk $80 $80
Finance $283 $283
Network Services $151 $151
Information Services $153 $153
Human Resources $177 $177
Public Works Administration $223 $223
Facilities Maintenance $139 $139
Fleet $126 $126
CIP Project Engineering $502 $502
Transportation/Plan Engineering $139 $139
Active Transportation $39 $39
City Council $139 $139
Economic Development $42 $42
Natural Resource Protection $112 $112
Community Promotion $6 $6
Office of DEI $55 $55
Community Development Admin $139 $139
Commissions & Committees $5 $5
Planning $279 $279
Engineering $167 $167
Building and Safety $474 $474
Housing Policy/Homelessness $139 $139
Parks Maintenance $419 $419
Swim Center Maintenance $28 $28
Urban Forest Services $55 $55
Streets Maintenance $390 $390
Traffic Signals & Lighting $55 $55
Stormwater and Flood Control $177 $177
Solid Waste Recycling $55 $55
Recreation Administration $112 $112
Recreation Facilities $28 $28
Youth Services $223 $223
Community Services $112 $112
Ranger Program $196 $196
Aquatics $28 $28
Golf Course $112 $112
Police Administration $24,378 $196 $24,182
Patrol $1,423 $1,423
Investigations $363 $363
Page 441 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Wellness Program
Departmental Cost
Allocation Summary
Detail page 150
Schedule 12.006
2025
Total Wellness Program Preventative Mental Health
Police Support Services $559 $559
Neighborhood Services $28 $28
Traffic Safety $84 $84
Fire Administration $24,292 $112 $24,180
Emergency Response $1,312 $1,312
Hazard Prevention $196 $196
Fire Apparatus Service $55 $55
Emergency Management $28 $28
FD208 Tourism Bid Fund $36 $36
FD601 Water Fund $996 $996
FD602 Sewer Fund $1,014 $1,014
FD611 Parking Fund $433 $433
FD621Transit Fund $68 $68
FD705 Whale Rock Fund $117 $117
Total $61,233 $12,871 $48,362
Page 442 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
Prepared by:
SCHEDULE 13.01
PUBLIC WORKS ADMINISTRATION
NATURE AND EXTENT OF SERVICE
The Public Works Administration Division is responsible for planning, directing, and evaluating the twelve Public Works operating Programs. The
Public Works Administration program also assists the operating programs with various administrative, financial, and property management services.
The program goal is delivery of responsive and competitive public works services through teamwork, good communication, and appropriate
technology.
Costs are allocated based on a time analysis for the following staff members: Department Director, Deputy Director, - City Engineer, Deputy Director
– Maintenance Operations, Administrative Assistants, and other positions that are assigned to the administration function, both as full-time and part-
time staff are represented below.
Costs are allocated as follows:
Director – These costs are related to supervision activities of the Director. Costs are allocated to departments supervised based on the
number of full-time equivalents (FTE).
Deputy Director/City Engineer – These costs are related to activities of the Deputy Director/City Engineer. Costs are allocated to
departments supervised based on hours of supervision.
Enterprise Funds – These costs represent time spent on Parking, Transit, Water and Sewer Funds. Costs are allocated to the respective
funds.
Page 443 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Public Works Administration
Costs to be allocated
Detail page 152
Schedule 13.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,486,040 $1,486,040
Allocated additions:
10000000 - Building Charge $19,028 $19,028
1011001 - City Administration $16,095 $3,877 $19,972
1011009 - Community Services Group $151,370 $15,670 $167,040
1012007 - Finance Non Departmental $267 $23 $290
1011501 - City Attorney $17,656 $2,402 $20,058
1011021 - City Clerk $58,573 $12,630 $71,203
1012000 - Finance $26,887 $3,585 $30,472
1011101 - Network Services $82,513 $8,422 $90,935
1011103 - Information Services $120,667 $7,985 $128,652
1012006 - Finance Support Services $1,518 $160 $1,678
1013001 - Human Resources $60,994 $2,550 $63,544
1013003 - Wellness Program $141 $82 $223
1015005 - Facilities Maintenance $50,954 $50,954
1015008 - Fleet $7,338 $7,338
8020000 - Insurance ISF Fund $10,209 $10,209
Total allocated additions:$555,709 $125,887 $681,596 $681,596
Total to be allocated $2,041,749 $125,887 $2,167,636
Page 444 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Public Works Administration
Schedule of costs to be
allocated by function
Detail page 153
Schedule 13.003
2025
Total General & Admin Deputy Director/City Engineer Director Enterprise Funds
Wages & Benefits
SALARIES & WAGES $963,046 $180,667 $535,646 $216,300 $30,433
FRINGE BENEFITS $481,590 $90,346 $267,860 $108,165 $15,219
Other Expense and Cost
SERVICES & SUPPLIES $41,404 $7,767 $23,029 $9,299 $1,309
Departmental Expenditures $1,486,040 $278,780 $826,535 $333,764 $46,961
Additions: 1st
Other $555,709 $555,709
Functional Cost $2,041,749 $834,489 $826,535 $333,764 $46,961
Reallocate Admin ($834,489) $571,322 $230,706 $32,461
Allocable Costs $2,041,749 $1,397,857 $564,470 $79,422
1st Allocation $2,041,749 $1,397,857 $564,470 $79,422
Additions: 2nd
Other $125,887 $125,887
Functional Cost $125,887 $125,887
Reallocate Admin ($125,887) $86,187 $34,803 $4,897
Allocable Costs $125,887 $86,187 $34,803 $4,897
2nd Allocation $125,887 $86,187 $34,803 $4,897
Total allocated $2,167,636 $1,484,044 $599,273 $84,319
Page 445 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Public Works Administration
Detail allocation of
Deputy Director/City Engineer
Detail page 154
Schedule 13.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 451 11.708 % $163,664 $163,664 $10,091 $173,755
Urban Forest Services 531 13.785 % $192,695 $192,695 $11,881 $204,576
CIP Project Engineering 1,790 46.469 % $649,575 $649,575 $40,051 $689,626
Fleet 63 1.636 % $22,862 $22,862 $1,410 $24,272
Swim Center Maintenance 59 1.532 % $21,411 $21,411 $1,320 $22,731
Facilities Maintenance 79 2.051 % $28,668 $28,668 $1,768 $30,436
Traffic Signals & Lighting 93 2.414 % $33,749 $33,749 $2,081 $35,830
Streets Maintenance 59 1.532 % $21,411 $21,411 $1,320 $22,731
Stormwater and Flood Control 94 2.440 % $34,112 $34,112 $2,103 $36,215
Transportation/Plan Engineering 537 13.941 % $194,873 $194,873 $12,015 $206,888
Eng Dev Review (Utility Services) 96 2.492 % $34,837 $34,837 $2,147 $36,984
Total 3,852 100.000 %$1,397,857 $1,397,857 $86,187 $1,484,044
(A) Alloc basis:Hours Supervised by Department/Division
Source:
Page 446 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Public Works Administration
Detail allocation of
Director
Detail page 155
Schedule 13.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 2.203 % $12,433 $12,433 $767 $13,200
Facilities Maintenance 500 5.507 % $31,083 $31,083 $1,916 $32,999
Streets Maintenance 1,400 15.419 % $87,033 $87,033 $5,366 $92,399
Stormwater and Flood Control 633 6.971 % $39,351 $39,351 $2,426 $41,777
Traffic Signals & Lighting 200 2.203 % $12,433 $12,433 $767 $13,200
Transportation/Plan Engineering 500 5.507 % $31,083 $31,083 $1,916 $32,999
FD621Transit Fund 245 2.698 % $15,231 $15,231 $939 $16,170
Parks Maintenance 1,500 16.520 % $93,249 $93,249 $5,749 $98,998
Swim Center Maintenance 100 1.101 % $6,217 $6,217 $383 $6,600
Fleet 450 4.956 % $27,975 $27,975 $1,725 $29,700
FD611 Parking Fund 1,552 17.093 % $96,482 $96,482 $5,949 $102,431
CIP Project Engineering 1,800 19.822 % $111,900 $111,900 $6,900 $118,800
Total 9,080 100.000 %$564,470 $564,470 $34,803 $599,273
(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 447 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Public Works Administration
Detail allocation of
Enterprise Funds
Detail page 156
Schedule 13.006
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 125 39.557 % $31,417 $31,417 $1,937 $33,354
FD621Transit Fund 125 39.557 % $31,417 $31,417 $1,937 $33,354
FD601 Water Fund 33 10.443 % $8,294 $8,294 $511 $8,805
FD602 Sewer Fund 33 10.443 % $8,294 $8,294 $512 $8,806
Total 316 100.000 %$79,422 $79,422 $4,897 $84,319
(A) Alloc basis:Analysis of Time Worked
Source:
Page 448 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Public Works Administration
Departmental Cost
Allocation Summary
Detail page 157
Schedule 13.007
2025
Total Deputy Director/City Engineer Director Enterprise Funds
Facilities Maintenance $63,435 $30,436 $32,999
Fleet $53,972 $24,272 $29,700
CIP Project Engineering $808,426 $689,626 $118,800
Transportation/Plan Engineering $239,887 $206,888 $32,999
Eng Dev Review (Utility Services) $36,984 $36,984
Parks Maintenance $272,753 $173,755 $98,998
Swim Center Maintenance $29,331 $22,731 $6,600
Urban Forest Services $217,776 $204,576 $13,200
Streets Maintenance $115,130 $22,731 $92,399
Traffic Signals & Lighting $49,030 $35,830 $13,200
Stormwater and Flood Control $77,992 $36,215 $41,777
FD601 Water Fund $8,805 $8,805
FD602 Sewer Fund $8,806 $8,806
FD611 Parking Fund $135,785 $102,431 $33,354
FD621Transit Fund $49,524 $16,170 $33,354
Total $2,167,636 $1,484,044 $599,273 $84,319
Page 449 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
Prepared by:
SCHEDULE 14.01
FACILITIES MAINTENANCE
NATURE AND EXTENT OF SERVICE
The Facilities Maintenance division is responsible for providing a full range of building maintenance services for City Hall, 919 Palm office space,
the Utilities Administration building located at 879 Morro, the parking enforcement offices, public safety dispatch communications center, police
station, police annex, recreation office, senior center, Ludwick center, Jack House, City/County museum, City/County library meeting rooms,
corporation yard buildings, Meadow park meeting room, Sinsheimer concession stand and the four fire stations. The scope of program responsibility
is to oversee both the planned and unplanned repairs to existing building features. Limited work and consultation services are offered at the program
supervisor’s discretion to tenants of City buildings outside of this program’s charter such as park restrooms, utility plants, golf course, bus yard,
parking structures, old City library, City owned adobes and any unsupported future expansion of buildings outside of the current chartered list. The
division’s goals are to maintain attractive buildings that are comfortable and productive work environments, safe and energy-efficient, and which
present a positive image for the City. The attainment of the maximum building service life is also an important goal.
Costs are allocated as follows:
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 450 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
Prepared by:
SCHEDULE 14.01
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 451 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Costs to be allocated
Detail page 159
Schedule 14.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,539,289 $1,539,289
Allocated additions:
10000000 - Building Charge $4,790 $4,790
1011001 - City Administration $16,672 $4,016 $20,688
1012007 - Finance Non Departmental $5,517 $480 $5,997
1011501 - City Attorney $18,289 $2,488 $20,777
1011021 - City Clerk $616 $92 $708
1012000 - Finance $40,423 $4,285 $44,708
1011101 - Network Services $44,552 $4,609 $49,161
1011103 - Information Services $6,054 $405 $6,459
1012006 - Finance Support Services $1,573 $166 $1,739
1013001 - Human Resources $22,408 $1,594 $24,002
1013003 - Wellness Program $88 $51 $139
1015001 - Public Works Administration $59,751 $3,684 $63,435
1015008 - Fleet $26,437 $26,437
8020000 - Insurance ISF Fund $83,303 $83,303
Total allocated additions:$220,733 $131,610 $352,343 $352,343
Total to be allocated $1,760,022 $131,610 $1,891,632
Page 452 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Schedule of costs to be
allocated by function
Detail page 160
Schedule 14.003
2025
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/Tra
sh
Janitorial -
Direct
Water/Sewer
Direct
Building
Maintenance
Wages & Benefits
SALARIES & WAGES $447,740 $447,740
FRINGE BENEFITS $237,538 $237,538
Other Expense and Cost
CONTRACT SERVICES $319,555 $45,571 $30,380 $18,954 $79,101 $145,549
WATER/SEWER $52,008 $8,397 $5,445 $24,258 $9,984 $3,924
ELECTRIC $292,437 $292,437
NATURAL GAS $39,475 $39,475
SOLID WASTE $44,236 $44,236
SERVICES & SUPPLIES $106,300 $106,300
Departmental Expenditures $1,539,289 $53,968 $35,825 $24,258 $18,954 $376,148 $79,101 $9,984 $941,051
Additions: 1st
Other $220,733 $220,733
Functional Cost $1,760,022 $220,733 $53,968 $35,825 $24,258 $18,954 $376,148 $79,101 $9,984 $941,051
Reallocate Admin ($220,733) $7,739 $5,137 $3,479 $2,718 $53,939 $11,343 $1,432 $134,946
Allocable Costs $1,760,022 $61,707 $40,962 $27,737 $21,672 $430,087 $90,444 $11,416 $1,075,997
1st Allocation $1,760,022 $61,707 $40,962 $27,737 $21,672 $430,087 $90,444 $11,416 $1,075,997
Additions: 2nd
Other $131,610 $131,610
Functional Cost $131,610 $131,610
Reallocate Admin ($131,610) $4,614 $3,063 $2,074 $1,621 $32,161 $6,763 $854 $80,460
Allocable Costs $131,610 $4,614 $3,063 $2,074 $1,621 $32,161 $6,763 $854 $80,460
2nd Allocation $131,610 $4,614 $3,063 $2,074 $1,621 $32,161 $6,763 $854 $80,460
Total allocated $1,891,632 $66,321 $44,025 $29,811 $23,293 $462,248 $97,207 $12,270 $1,156,457
Page 453 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Water/Sewer/Janitorial - City Hall
Detail page 161
Schedule 14.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Administration 938 4.653 % $2,871 $2,871 $2,871
City Council 2,502 12.410 % $7,658 $7,658 $1,015 $8,673
Cultural Activities 110 0.546 % $337 $337 $45 $382
Economic Development 100 0.496 % $306 $306 $41 $347
Natural Resource Protection 760 3.770 % $2,326 $2,326 $308 $2,634
City Attorney 1,135 5.630 % $3,474 $3,474 $3,474
City Clerk 906 4.494 % $2,773 $2,773 $2,773
Finance 3,537 17.544 % $10,826 $10,826 $10,826
Network Services 1,724 8.551 % $5,277 $5,277 $5,277
FD208 Tourism Bid Fund 81 0.402 % $248 $248 $33 $281
Office of DEI 214 1.061 % $655 $655 $87 $742
Information Services 550 2.728 % $1,683 $1,683 $1,683
All Other 7,604 37.715 % $23,273 $23,273 $3,085 $26,358
Total 20,161 100.000 %$61,707 $61,707 $4,614 $66,321
(A) Alloc basis:Water/Sewer/Janitorial Exp by Square Footage Occupied
Source:
Page 454 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Water/Sewer/Janitorial - 919 Palm Street
Detail page 162
Schedule 14.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Community Development Admin 3,410 18.929 % $7,754 $7,754 $791 $8,545
Planning 1,436 7.971 % $3,265 $3,265 $333 $3,598
Engineering 820 4.552 % $1,864 $1,864 $190 $2,054
Building and Safety 2,280 12.656 % $5,184 $5,184 $529 $5,713
Public Works Administration 4,430 24.591 % $10,073 $10,073 $10,073
Transportation/Plan Engineering 100 0.555 % $227 $227 $23 $250
CIP Project Engineering 5,039 27.971 % $11,458 $11,458 $1,169 $12,627
Community Services Group 380 2.109 % $864 $864 $864
All Other 120 0.666 % $273 $273 $28 $301
Total 18,015 100.000 %$40,962 $40,962 $3,063 $44,025
(A) Alloc basis:Water/Sewer/Janitorial Exp by Square Footage Occupied
Source:
Page 455 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Water/Sewer - Corp Yard
Detail page 163
Schedule 14.006
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 780 7.189 % $1,994 $1,994 $149 $2,143
Urban Forest Services 120 1.106 % $307 $307 $23 $330
Streets Maintenance 900 8.295 % $2,301 $2,301 $172 $2,473
Fleet 100 0.922 % $256 $256 $19 $275
FD601 Water Fund 4,475 41.244 % $11,440 $11,440 $855 $12,295
FD602 Sewer Fund 4,475 41.244 % $11,439 $11,439 $856 $12,295
Total 10,850 100.000 %$27,737 $27,737 $2,074 $29,811
(A) Alloc basis:Water/Sewer Exp by Square Footage Occupied
Source:
Page 456 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Janitorial - Corp Yard
Detail page 164
Schedule 14.007
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 780 27.857 % $6,037 $6,037 $452 $6,489
Urban Forest Services 120 4.286 % $929 $929 $69 $998
Streets Maintenance 900 32.143 % $6,966 $6,966 $521 $7,487
Fleet 100 3.571 % $774 $774 $58 $832
FD601 Water Fund 450 16.071 % $3,483 $3,483 $261 $3,744
FD602 Sewer Fund 450 16.072 % $3,483 $3,483 $260 $3,743
Total 2,800 100.000 %$21,672 $21,672 $1,621 $23,293
(A) Alloc basis:Janitorial Exp by Square Footage Occupied
Source:
Page 457 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Electric/Gas/Trash
Detail page 165
Schedule 14.008
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 2,502 1.505 % $6,472 $6,472 $546 $7,018
Cultural Activities 110 0.066 % $285 $285 $24 $309
Economic Development 100 0.060 % $259 $259 $22 $281
Natural Resource Protection 760 0.457 % $1,966 $1,966 $166 $2,132
City Attorney 1,135 0.683 % $2,936 $2,936 $2,936
City Clerk 906 0.545 % $2,344 $2,344 $2,344
Finance 3,537 2.127 % $9,150 $9,150 $9,150
Network Services 1,724 1.037 % $4,460 $4,460 $4,460
Engineering 820 0.493 % $2,121 $2,121 $179 $2,300
Building and Safety 2,280 1.371 % $5,898 $5,898 $498 $6,396
Public Works Administration 4,430 2.665 % $11,460 $11,460 $11,460
Fleet 100 0.060 % $259 $259 $22 $281
City Administration 938 0.564 % $2,427 $2,427 $2,427
Transportation/Plan Engineering 200 0.120 % $517 $517 $44 $561
Recreation Administration 4,200 2.526 % $10,865 $10,865 $917 $11,782
Police Administration 5,164 3.106 % $13,359 $13,359 $1,127 $14,486
Fire Administration 7,561 4.548 % $19,560 $19,560 $1,650 $21,210
FD611 Parking Fund 4,200 2.526 % $10,865 $10,865 $917 $11,782
FD621Transit Fund 100 0.060 % $259 $259 $22 $281
Wellness Program 1,800 1.083 % $4,656 $4,656 $4,656
Community Development Admin 3,410 2.051 % $8,821 $8,821 $744 $9,565
Planning 1,436 0.864 % $3,715 $3,715 $313 $4,028
Parks Maintenance 780 0.469 % $2,018 $2,018 $170 $2,188
Urban Forest Services 120 0.072 % $310 $310 $26 $336
Streets Maintenance 900 0.541 % $2,328 $2,328 $196 $2,524
Patrol 5,164 3.106 % $13,359 $13,359 $1,127 $14,486
Investigations 5,164 3.106 % $13,359 $13,359 $1,127 $14,486
Police Support Services 10,328 6.212 % $26,718 $26,718 $2,254 $28,972
Neighborhood Services 5,164 3.106 % $13,359 $13,359 $1,127 $14,486
Traffic Safety 5,164 3.106 % $13,359 $13,359 $1,127 $14,486
Emergency Response 7,561 4.548 % $19,560 $19,560 $1,650 $21,210
Hazard Prevention 7,561 4.548 % $19,560 $19,560 $1,650 $21,210
Training Services 7,561 4.548 % $19,560 $19,560 $1,650 $21,210
Recreation Facilities 30,538 18.368 % $78,999 $78,999 $6,666 $85,665
FD208 Tourism Bid Fund 81 0.049 % $210 $210 $18 $228
CIP Project Engineering 5,039 3.031 % $13,035 $13,035 $1,100 $14,135
Office of DEI 214 0.129 % $554 $554 $47 $601
Community Services Group 380 0.229 % $983 $983 $983
Information Services 550 0.331 % $1,423 $1,423 $1,423
Human Resources 3,522 2.118 % $9,111 $9,111 $9,111
Aquatics 9,638 5.797 % $24,933 $24,933 $2,104 $27,037
Jack House 4,463 2.684 % $11,545 $11,545 $974 $12,519
Page 458 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Electric/Gas/Trash
Detail page 166
Schedule 14.008
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 4,475 2.692 % $11,576 $11,576 $977 $12,553
FD602 Sewer Fund 4,475 2.693 % $11,574 $11,574 $980 $12,554
Total 166,255 100.000 %$430,087 $430,087 $32,161 $462,248
(A) Alloc basis:Electric/Gas/Trash Exp by Square Footage Occupied
Source:
Page 459 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Janitorial - Direct
Detail page 167
Schedule 14.009
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Human Resources 8,616 10.892 % $9,852 $9,852 $9,852
Fire Administration 8,013 10.130 % $9,162 $9,162 $769 $9,931
Recreation Facilities 62,472 78.978 % $71,430 $71,430 $5,994 $77,424
Total 79,101 100.000 %$90,444 $90,444 $6,763 $97,207
(A) Alloc basis:Direct Janitorial Costs by Department/Fund
Source:
Page 460 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Water/Sewer Direct
Detail page 168
Schedule 14.010
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Recreation Facilities 7,386 73.978 % $8,445 $8,445 $632 $9,077
Recreation Administration 2,598 26.022 % $2,971 $2,971 $222 $3,193
Total 9,984 100.000 %$11,416 $11,416 $854 $12,270
(A) Alloc basis:Water/Sewer Expenditures by Department
Source:
Page 461 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 169
Schedule 14.011
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 2,502 1.544 % $16,617 $16,617 $1,407 $18,024
Cultural Activities 110 0.068 % $731 $731 $62 $793
Economic Development 100 0.062 % $664 $664 $56 $720
Natural Resource Protection 760 0.469 % $5,047 $5,047 $427 $5,474
City Attorney 1,135 0.701 % $7,538 $7,538 $7,538
City Clerk 906 0.559 % $6,017 $6,017 $6,017
Finance 3,537 2.183 % $23,490 $23,490 $23,490
Network Services 1,724 1.064 % $11,450 $11,450 $11,450
Engineering 820 0.506 % $5,446 $5,446 $461 $5,907
Building and Safety 2,280 1.407 % $15,142 $15,142 $1,282 $16,424
Public Works Administration 4,430 2.734 % $29,421 $29,421 $29,421
Fleet 100 0.062 % $664 $664 $56 $720
City Administration 938 0.579 % $6,230 $6,230 $6,230
Transportation/Plan Engineering 200 0.123 % $1,328 $1,328 $112 $1,440
Recreation Administration 4,200 2.592 % $27,894 $27,894 $2,362 $30,256
Police Administration 5,164 3.187 % $34,296 $34,296 $2,904 $37,200
Fire Administration 7,561 4.667 % $50,215 $50,215 $4,251 $54,466
FD601 Water Fund 2,355 1.454 % $15,640 $15,640 $1,324 $16,964
FD611 Parking Fund 4,200 2.592 % $27,894 $27,894 $2,362 $30,256
FD602 Sewer Fund 2,355 1.454 % $15,640 $15,640 $1,324 $16,964
FD621Transit Fund 100 0.062 % $664 $664 $56 $720
Wellness Program 1,800 1.111 % $11,954 $11,954 $11,954
Community Development Admin 3,410 2.105 % $22,647 $22,647 $1,917 $24,564
Planning 1,436 0.886 % $9,537 $9,537 $807 $10,344
Parks Maintenance 780 0.481 % $5,180 $5,180 $439 $5,619
Urban Forest Services 120 0.074 % $797 $797 $67 $864
Streets Maintenance 900 0.556 % $5,977 $5,977 $506 $6,483
Patrol 5,164 3.187 % $34,296 $34,296 $2,904 $37,200
Investigations 5,164 3.187 % $34,296 $34,296 $2,904 $37,200
Police Support Services 10,328 6.375 % $68,592 $68,592 $5,807 $74,399
Neighborhood Services 5,164 3.187 % $34,296 $34,296 $2,904 $37,200
Traffic Safety 5,164 3.187 % $34,296 $34,296 $2,904 $37,200
Emergency Response 7,561 4.667 % $50,215 $50,215 $4,251 $54,466
Hazard Prevention 7,561 4.667 % $50,215 $50,215 $4,251 $54,466
Training Services 7,561 4.667 % $50,215 $50,215 $4,251 $54,466
Recreation Facilities 30,538 18.849 % $202,813 $202,813 $17,171 $219,984
FD208 Tourism Bid Fund 81 0.050 % $538 $538 $46 $584
CIP Project Engineering 5,039 3.110 % $33,466 $33,466 $2,833 $36,299
Office of DEI 214 0.132 % $1,421 $1,421 $120 $1,541
Community Services Group 380 0.235 % $2,524 $2,524 $2,524
Information Services 550 0.339 % $3,653 $3,653 $3,653
Human Resources 3,522 2.174 % $23,391 $23,391 $23,391
Page 462 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 170
Schedule 14.011
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Aquatics 9,638 5.949 % $64,009 $64,009 $5,419 $69,428
Jack House 4,463 2.756 % $29,641 $29,641 $2,513 $32,154
Total 162,015 100.000 %$1,075,997 $1,075,997 $80,460 $1,156,457
(A) Alloc basis:Maintenance Square Footage by Fund/Department
Source:Build Maint Square Footage
Page 463 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 171
Schedule 14.012
2025
Total Water/Sewer/Jani
torial - City Hall
Water/Sewer/Jani
torial - 919 Palm
Street
Water/Sewer -
Corp Yard
Janitorial - Corp
Yard
Electric/Gas/Tras
h
Janitorial - Direct Water/Sewer
Direct
Building
Maintenance
City Administration $11,528 $2,871 $2,427 $6,230
Community Services Group $4,371 $864 $983 $2,524
City Attorney $13,948 $3,474 $2,936 $7,538
City Clerk $11,134 $2,773 $2,344 $6,017
Finance $43,466 $10,826 $9,150 $23,490
Network Services $21,187 $5,277 $4,460 $11,450
Information Services $6,759 $1,683 $1,423 $3,653
Human Resources $42,354 $9,111 $9,852 $23,391
Wellness Program $16,610 $4,656 $11,954
Public Works Administration $50,954 $10,073 $11,460 $29,421
Fleet $2,108 $275 $832 $281 $720
CIP Project Engineering $63,061 $12,627 $14,135 $36,299
Transportation/Plan Engineering $2,251 $250 $561 $1,440
City Council $33,715 $8,673 $7,018 $18,024
Cultural Activities $1,484 $382 $309 $793
Economic Development $1,348 $347 $281 $720
Natural Resource Protection $10,240 $2,634 $2,132 $5,474
Office of DEI $2,884 $742 $601 $1,541
Community Development Admin $42,674 $8,545 $9,565 $24,564
Planning $17,970 $3,598 $4,028 $10,344
Engineering $10,261 $2,054 $2,300 $5,907
Building and Safety $28,533 $5,713 $6,396 $16,424
Parks Maintenance $16,439 $2,143 $6,489 $2,188 $5,619
Urban Forest Services $2,528 $330 $998 $336 $864
Streets Maintenance $18,967 $2,473 $7,487 $2,524 $6,483
Recreation Administration $45,231 $11,782 $3,193 $30,256
Recreation Facilities $392,150 $85,665 $77,424 $9,077 $219,984
Aquatics $96,465 $27,037 $69,428
Jack House $44,673 $12,519 $32,154
Police Administration $51,686 $14,486 $37,200
Patrol $51,686 $14,486 $37,200
Investigations $51,686 $14,486 $37,200
Police Support Services $103,371 $28,972 $74,399
Neighborhood Services $51,686 $14,486 $37,200
Traffic Safety $51,686 $14,486 $37,200
Fire Administration $85,607 $21,210 $9,931 $54,466
Emergency Response $75,676 $21,210 $54,466
Hazard Prevention $75,676 $21,210 $54,466
Training Services $75,676 $21,210 $54,466
FD208 Tourism Bid Fund $1,093 $281 $228 $584
FD601 Water Fund $45,556 $12,295 $3,744 $12,553 $16,964
FD602 Sewer Fund $45,556 $12,295 $3,743 $12,554 $16,964
Page 464 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 172
Schedule 14.012
2025
Total Water/Sewer/Jani
torial - City Hall
Water/Sewer/Jani
torial - 919 Palm
Street
Water/Sewer -
Corp Yard
Janitorial - Corp
Yard
Electric/Gas/Tras
h
Janitorial - Direct Water/Sewer
Direct
Building
Maintenance
FD611 Parking Fund $42,038 $11,782 $30,256
FD621Transit Fund $1,001 $281 $720
All Other $26,659 $26,358 $301
Total $1,891,632 $66,321 $44,025 $29,811 $23,293 $462,248 $97,207 $12,270 $1,156,457
Page 465 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
Prepared by:
SCHEDULE 15.01
FLEET
NATURE AND EXTENT OF SERVICE
The Fleet division is responsible for maintaining and repairing all City vehicles and construction equipment except those used in the fire and transit
programs. The program goal is the ability to ensure that all rolling stock is safe, efficient, and reliable. This program has five major activities: vehicle
and construction equipment maintenance, general equipment maintenance, equipment installation, procurement and safety and environmental
protection.
Costs are allocated as follows:
Fleet – Costs are allocated to users of the rolling stock based on the number of pieces of equipment used by a department/fund and the
type of equipment used. A Vehicle Equivalent Unit (VEU) has been assigned to each unit denoting the level of maintenance cost that each
requires based on the usage and sophistication of each unit. The Transit Fund and Fire Department’s equipment are excluded from
consideration since these two programs fund their own maintenance.
Fuel – These costs are associated with fuel expenditure. Fuel costs are allocated directly to departments and funds based on fuel usage.
Page 466 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Fleet
Costs to be allocated
Detail page 174
Schedule 15.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,470,536 $1,470,536
Allocated additions:
10000000 - Building Charge $476 $476
1011001 - City Administration $15,927 $3,836 $19,763
1012007 - Finance Non Departmental $5,955 $518 $6,473
1011501 - City Attorney $17,472 $2,377 $19,849
1011021 - City Clerk $554 $83 $637
1012000 - Finance $38,057 $4,007 $42,064
1011101 - Network Services $31,837 $3,298 $35,135
1011103 - Information Services $5,448 $364 $5,812
1012006 - Finance Support Services $1,503 $158 $1,661
1013001 - Human Resources $19,907 $1,434 $21,341
1013003 - Wellness Program $80 $46 $126
1015001 - Public Works Administration $50,837 $3,135 $53,972
1015005 - Facilities Maintenance $1,953 $155 $2,108
8020000 - Insurance ISF Fund $89,202 $89,202
Total allocated additions:$190,006 $108,613 $298,619 $298,619
Total to be allocated $1,660,542 $108,613 $1,769,155
Page 467 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Fleet
Schedule of costs to be
allocated by function
Detail page 175
Schedule 15.003
2025
Total General & Admin Fleet Fuel
Wages & Benefits
SALARIES & WAGES $356,867 $356,867
FRINGE BENEFITS $191,874 $191,874
Other Expense and Cost
SERVICE & SUPPLIES $527,875 $527,875
FUEL $393,920 $393,920
Departmental Expenditures $1,470,536 $1,076,616 $393,920
Additions: 1st
Other $190,006 $190,006
Functional Cost $1,660,542 $190,006 $1,076,616 $393,920
Reallocate Admin ($190,006) $139,108 $50,898
Allocable Costs $1,660,542 $1,215,724 $444,818
1st Allocation $1,660,542 $1,215,724 $444,818
Additions: 2nd
Other $108,613 $108,613
Functional Cost $108,613 $108,613
Reallocate Admin ($108,613) $79,518 $29,095
Allocable Costs $108,613 $79,518 $29,095
2nd Allocation $108,613 $79,518 $29,095
Total allocated $1,769,155 $1,295,242 $473,913
Page 468 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Fleet
Detail allocation of
Fleet
Detail page 176
Schedule 15.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Building and Safety 19 1.902 % $23,122 $23,122 $1,556 $24,678
Network Services 10 1.001 % $12,169 $12,169 $12,169
Golf Course 26 2.603 % $31,640 $31,640 $2,129 $33,769
Ranger Program 48 4.805 % $58,413 $58,413 $3,931 $62,344
Investigations 54 5.405 % $65,715 $65,715 $4,422 $70,137
Patrol 119 11.912 % $144,816 $144,816 $9,745 $154,561
Traffic Safety 35 3.504 % $42,593 $42,593 $2,866 $45,459
Police Administration 27 2.703 % $32,857 $32,857 $2,211 $35,068
Facilities Maintenance 10 1.001 % $12,169 $12,169 $12,169
FD611 Parking Fund 10 1.001 % $12,169 $12,169 $819 $12,988
Parks Maintenance 95 9.510 % $115,609 $115,609 $7,780 $123,389
Stormwater and Flood Control 14 1.401 % $17,037 $17,037 $1,147 $18,184
Streets Maintenance 188 18.819 % $228,785 $228,785 $15,396 $244,181
FD705 Whale Rock Fund 21 2.102 % $25,556 $25,556 $1,720 $27,276
FD602 Sewer Fund 139 13.914 % $169,155 $169,155 $11,383 $180,538
Natural Resource Protection 3 0.300 % $3,651 $3,651 $246 $3,897
City Administration 3 0.300 % $3,651 $3,651 $3,651
Swim Center Maintenance 1 0.100 % $1,217 $1,217 $82 $1,299
Recreation Administration 8 0.801 % $9,736 $9,736 $655 $10,391
All Other 25 2.503 % $30,424 $30,424 $2,047 $32,471
Police Support Services 5 0.501 % $6,085 $6,085 $409 $6,494
Aquatics 2 0.200 % $2,434 $2,434 $164 $2,598
FD601 Water Fund 65 6.507 % $79,101 $79,101 $5,323 $84,424
Public Works Administration 5 0.501 % $6,085 $6,085 $6,085
Neighborhood Services 8 0.801 % $9,736 $9,736 $655 $10,391
Traffic Signals & Lighting 16 1.602 % $19,471 $19,471 $1,310 $20,781
Urban Forest Services 25 2.503 % $30,424 $30,424 $2,047 $32,471
CIP Project Engineering 10 1.001 % $12,169 $12,169 $819 $12,988
Transportation/Plan Engineering 4 0.400 % $4,868 $4,868 $328 $5,196
Planning 4 0.397 % $4,867 $4,867 $328 $5,195
Total 999 100.000 %$1,215,724 $1,215,724 $79,518 $1,295,242
(A) Alloc basis:Count of Vehicle Equivalent Unit by Department/Division
Source:Fleet Master spreadsheet
Page 469 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Fleet
Detail allocation of
Fuel
Detail page 177
Schedule 15.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Building and Safety 888 1.046 % $4,655 $4,655 $318 $4,973
CIP Project Engineering 1,901 2.240 % $9,965 $9,965 $680 $10,645
Facilities Maintenance 2,722 3.208 % $14,268 $14,268 $14,268
FD601 Water Fund 6,215 7.324 % $32,578 $32,578 $2,224 $34,802
FD602 Sewer Fund 6,329 7.458 % $33,176 $33,176 $2,264 $35,440
FD611 Parking Fund 704 0.830 % $3,690 $3,690 $252 $3,942
FD705 Whale Rock Fund 700 0.825 % $3,669 $3,669 $250 $3,919
Golf Course 196 0.231 % $1,027 $1,027 $70 $1,097
Investigations 6,488 7.646 % $34,010 $34,010 $2,321 $36,331
Natural Resource Protection 316 0.372 % $1,656 $1,656 $113 $1,769
Neighborhood Services 1,362 1.605 % $7,139 $7,139 $487 $7,626
Network Services 579 0.682 % $3,035 $3,035 $3,035
Parks Maintenance 7,284 8.584 % $38,182 $38,182 $2,606 $40,788
Patrol 25,638 30.213 % $134,392 $134,392 $9,173 $143,565
Planning 641 0.755 % $3,360 $3,360 $229 $3,589
Police Administration 2,301 2.712 % $12,062 $12,062 $823 $12,885
Police Support Services 1,256 1.480 % $6,584 $6,584 $449 $7,033
Public Works Administration 239 0.282 % $1,253 $1,253 $1,253
Ranger Program 3,458 4.075 % $18,127 $18,127 $1,237 $19,364
Stormwater and Flood Control 2,277 2.683 % $11,936 $11,936 $815 $12,751
Streets Maintenance 9,201 10.843 % $48,231 $48,231 $3,292 $51,523
Traffic Signals & Lighting 1,327 1.564 % $6,956 $6,956 $475 $7,431
Transportation/Plan Engineering 98 0.115 % $514 $514 $35 $549
Urban Forest Services 1,322 1.558 % $6,930 $6,930 $473 $7,403
All Other 860 1.013 % $4,508 $4,508 $308 $4,816
Aquatics 23 0.027 % $121 $121 $8 $129
Recreation Administration 533 0.629 % $2,794 $2,794 $193 $2,987
Total 84,858 100.000 %$444,818 $444,818 $29,095 $473,913
(A) Alloc basis:Fuel Gallons by Department and Fund
Source:
Page 470 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Fleet
Departmental Cost
Allocation Summary
Detail page 178
Schedule 15.006
2025
Total Fleet Fuel
City Administration $3,651 $3,651
Network Services $15,204 $12,169 $3,035
Public Works Administration $7,338 $6,085 $1,253
Facilities Maintenance $26,437 $12,169 $14,268
CIP Project Engineering $23,633 $12,988 $10,645
Transportation/Plan Engineering $5,745 $5,196 $549
Natural Resource Protection $5,666 $3,897 $1,769
Planning $8,784 $5,195 $3,589
Building and Safety $29,651 $24,678 $4,973
Parks Maintenance $164,177 $123,389 $40,788
Swim Center Maintenance $1,299 $1,299
Urban Forest Services $39,874 $32,471 $7,403
Streets Maintenance $295,704 $244,181 $51,523
Traffic Signals & Lighting $28,212 $20,781 $7,431
Stormwater and Flood Control $30,935 $18,184 $12,751
Recreation Administration $13,378 $10,391 $2,987
Ranger Program $81,708 $62,344 $19,364
Aquatics $2,727 $2,598 $129
Golf Course $34,866 $33,769 $1,097
Police Administration $47,953 $35,068 $12,885
Patrol $298,126 $154,561 $143,565
Investigations $106,468 $70,137 $36,331
Police Support Services $13,527 $6,494 $7,033
Neighborhood Services $18,017 $10,391 $7,626
Traffic Safety $45,459 $45,459
FD601 Water Fund $119,226 $84,424 $34,802
FD602 Sewer Fund $215,978 $180,538 $35,440
FD611 Parking Fund $16,930 $12,988 $3,942
FD705 Whale Rock Fund $31,195 $27,276 $3,919
All Other $37,287 $32,471 $4,816
Total $1,769,155 $1,295,242 $473,913
Page 471 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
Prepared by:
SCHEDULE 16.01
CIP PROJECT ENGINEERING
NATURE AND EXTENT OF SERVICE
The CIP Project Engineering division is responsible for overseeing the design and construction (including inspection) of all construction projects in
the City’s Capital Improvement Plan (CIP). These projects include improvements to buildings, parks, and streets as well as water, wastewater, and
flood protection systems. The program also provides inspection services for public infrastructure improvements built by the private sector. The
program’s goal is to promote cost-effective CIP projects and public infrastructure improvements that meet established engineering standards and
specifications.
Costs are allocated based on the amount of time staff spends on each function shown below:
Engineering Administration – These costs represent time spent on engineering overhead and development that are not allocable to the
other functions shown here. Costs are identified but not allocated.
Engineering – These costs are related to time spent on encroachment development projects that are not defined as Enterprise capital
activities. Costs are identified but not allocated.
Project Engineering - These costs are related to time spent on specific capital improvement projects for the various Enterprise funds and
are allocated to those funds. Fund 507, Transportation Impact Fee, costs are for tracking purposes. City staff time is not charged to the
507 fund as a matter of policy.
Page 472 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
CIP Project Engineering
Costs to be allocated
Detail page 180
Schedule 16.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,819,887 $2,819,887
Deductions:
GENERAL GOVERNMENT ($113,315)
Total deductions:($113,315)($113,315)
Allocated additions:
10000000 - Building Charge $21,644 $21,644
1011001 - City Administration $30,542 $7,356 $37,898
1012007 - Finance Non Departmental $784 $68 $852
1011501 - City Attorney $33,504 $4,558 $38,062
1011021 - City Clerk $2,217 $331 $2,548
1012000 - Finance $51,682 $7,058 $58,740
1011101 - Network Services $117,402 $12,181 $129,583
1011103 - Information Services $21,793 $1,458 $23,251
1012006 - Finance Support Services $2,881 $303 $3,184
1013001 - Human Resources $90,549 $5,738 $96,287
1013003 - Wellness Program $318 $184 $502
1015001 - Public Works Administration $761,475 $46,951 $808,426
1015005 - Facilities Maintenance $57,959 $5,102 $63,061
1015008 - Fleet $22,134 $1,499 $23,633
8020000 - Insurance ISF Fund $25,593 $25,593
Total allocated additions:$1,214,884 $118,380 $1,333,264 $1,333,264
Departmental cost adjustments:
SALARIES $257,197
Total departmental cost adjustments:$257,197 $257,197
Total to be allocated $4,178,653 $118,380 $4,297,033
Page 473 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
CIP Project Engineering
Schedule of costs to be
allocated by function
Detail page 181
Schedule 16.003
2025
Total General & Admin Engineering Administration Engineering Project Engineering
Wages & Benefits
SALARIES & WAGES $1,785,130 $499,479 $769,927 $515,724
FRINGE BENEFITS $913,366 $255,560 $393,935 $263,871
Other Expense and Cost
SERVICES & SUPPLIES $8,076 $2,260 $3,483 $2,333
GENERAL GOVERNMENT $113,315 $113,315
Departmental Expenditures $2,819,887 $113,315 $757,299 $1,167,345 $781,928
Cost Adjustments
Deductions ($113,315) ($113,315)
SALARIES $257,197 $71,964 $110,929 $74,304
Additions: 1st
Other $1,214,884 $1,214,884
Functional Cost $4,178,653 $1,214,884 $829,263 $1,278,274 $856,232
Reallocate Admin ($1,214,884) $339,925 $523,980 $350,979
Allocable Costs $4,178,653 $1,169,188 $1,802,254 $1,207,211
Unallocated ($2,971,442) ($1,169,188) ($1,802,254)
1st Allocation $1,207,211 $1,207,211
Additions: 2nd
Other $118,380 $118,380
Functional Cost $118,380 $118,380
Reallocate Admin ($118,380) $33,123 $51,057 $34,200
Allocable Costs $118,380 $33,123 $51,057 $34,200
Unallocated ($84,180) ($33,123) ($51,057)
2nd Allocation $34,200 $34,200
Total allocated $1,241,411 $1,241,411
Page 474 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
CIP Project Engineering
Detail allocation of
Project Engineering
Detail page 182
Schedule 16.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 603 20.872 % $251,972 ($95,163) $156,809 $7,138 $163,947
FD507 Transportation Impact Fee Fund 230 7.961 % $96,109 $96,109 $2,723 $98,832
FD404 Major Facility Replacement Fund 318 11.007 % $132,881 $132,881 $3,764 $136,645
FD602 Sewer Fund 469 16.234 % $195,979 ($133,742) $62,237 $5,552 $67,789
FD611 Parking Fund 942 32.606 % $393,629 ($28,292) $365,337 $11,151 $376,488
FD621Transit Fund 22 0.762 % $9,193 $9,193 $260 $9,453
FD401 Capital Outlay Engineering 273 9.450 % $114,077 $114,077 $3,232 $117,309
All Other 31 1.073 % $12,954 $12,954 $367 $13,321
FD705 Whale Rock Fund 1 0.035 % $417 $417 $13 $430
Subtotal 2,889 100.000 %$1,207,211 ($257,197)$950,014 $34,200 $984,214
Direct Billed $257,197 $257,197 $257,197
Total 2,889 100.000 %$1,207,211 $0 $1,207,211 $34,200 $1,241,411
(A) Alloc basis:Number of Project Hours by Fund
Source:
Page 475 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
CIP Project Engineering
Departmental Cost
Allocation Summary
Detail page 183
Schedule 16.005
2025
Total Project Engineering
FD401 Capital Outlay Engineering $117,309 $117,309
FD404 Major Facility Replacement Fund $136,645 $136,645
FD507 Transportation Impact Fee Fund $98,832 $98,832
FD601 Water Fund $163,947 $163,947
FD602 Sewer Fund $67,789 $67,789
FD611 Parking Fund $376,488 $376,488
FD621Transit Fund $9,453 $9,453
FD705 Whale Rock Fund $430 $430
All Other $13,321 $13,321
Subtotal $984,214 $984,214
Direct Billed $257,197 $257,197
Total $1,241,411 $1,241,411
Page 476 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
Prepared by:
SCHEDULE 17.01
TRANSPORTATION PLAN/ENGINEERING
NATURE AND EXTENT OF SERVICE
The Transportation Planning and Engineering division is responsible for providing and overseeing analysis, planning, operations, design, and
construction of the City’s traffic circulation systems. The program goals are to provide safe and well-maintained streets; reduced traffic congestion
and air pollution; reduce the use of single-occupancy vehicles; increased circulation safety with fewer traffic-related collisions; and promoting Active
Transportation in the form of walking, bike riding, bus riding, and carpooling.
Costs are allocated as follows:
General & Administrative/Capital Outlay – These costs are related to the time spent on General Administrative tasks and city-sponsored
capital projects which are not allocable and specific projects because of funding limitations. Costs are identified but not allocated.
Parking - These costs are related to Development Review of transportation projects and are allocated only to this function.
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 477 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Transportation/Plan Engineering
Costs to be allocated
Detail page 185
Schedule 17.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $880,829 $880,829
Deductions:
GENERAL GOVERNMENT ($99,930)
Total deductions:($99,930)($99,930)
Allocated additions:
10000000 - Building Charge $430 $430
1011001 - City Administration $9,540 $2,298 $11,838
1012007 - Finance Non Departmental $661 $57 $718
1011501 - City Attorney $10,465 $1,424 $11,889
1011021 - City Clerk $616 $92 $708
1012000 - Finance $16,191 $2,149 $18,340
1011101 - Network Services $36,863 $3,825 $40,688
1011103 - Information Services $6,054 $405 $6,459
1012006 - Finance Support Services $900 $95 $995
1013001 - Human Resources $22,195 $1,594 $23,789
1013003 - Wellness Program $88 $51 $139
1015001 - Public Works Administration $225,956 $13,931 $239,887
1015005 - Facilities Maintenance $2,072 $179 $2,251
1015008 - Fleet $5,382 $363 $5,745
8020000 - Insurance ISF Fund $13,476 $13,476
Total allocated additions:$337,413 $39,939 $377,352 $377,352
Total to be allocated $1,118,312 $39,939 $1,158,251
Page 478 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Transportation/Plan Engineering
Schedule of costs to be
allocated by function
Detail page 186
Schedule 17.003
2025
Total General & Admin Gen & Admin/Capital
Outlay
Parking Development Review Long Range Plan
Wages & Benefits
SALARIES & WAGES $511,306 $374,071 $15,339 $65,856 $56,040
FRINGE BENEFITS $267,253 $195,522 $8,018 $34,422 $29,291
Other Expense and Cost
SERVICES & SUPPLIES $2,340 $1,712 $70 $301 $257
GENERAL GOVERNMENT $99,930 $99,930
Departmental Expenditures $880,829 $99,930 $571,305 $23,427 $100,579 $85,588
Cost Adjustments
Deductions ($99,930) ($99,930)
Additions: 1st
Other $337,413 $337,413
Functional Cost $1,118,312 $337,413 $571,305 $23,427 $100,579 $85,588
Reallocate Admin ($337,413) $246,851 $10,122 $43,458 $36,982
Allocable Costs $1,118,312 $818,156 $33,549 $144,037 $122,570
Unallocated ($818,156) ($818,156)
1st Allocation $300,156 $33,549 $144,037 $122,570
Additions: 2nd
Other $39,939 $39,939
Functional Cost $39,939 $39,939
Reallocate Admin ($39,939) $29,219 $1,198 $5,144 $4,378
Allocable Costs $39,939 $29,219 $1,198 $5,144 $4,378
Unallocated ($29,219) ($29,219)
2nd Allocation $10,720 $1,198 $5,144 $4,378
Total allocated $310,876 $34,747 $149,181 $126,948
Page 479 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Parking
Detail page 187
Schedule 17.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 100 100.000 % $33,549 $33,549 $1,198 $34,747
Total 100 100.000 %$33,549 $33,549 $1,198 $34,747
(A) Alloc basis:Direct Allocation to Fund 611 Parking
Source:
Page 480 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Development Review
Detail page 188
Schedule 17.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Planning 100 100.000 % $144,037 $144,037 $5,144 $149,181
Total 100 100.000 %$144,037 $144,037 $5,144 $149,181
(A) Alloc basis:Direct Allocation to Development Review
Source:
Page 481 of 618
IVA/Cap95
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Long Range Plan
Detail page 189
Schedule 17.006
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Engineering 100 100.000 % $122,570 $122,570 $4,378 $126,948
Total 100 100.000 %$122,570 $122,570 $4,378 $126,948
(A) Alloc basis:Direct Allocation to Long Range Plan
Source:
Page 482 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Transportation/Plan Engineering
Departmental Cost
Allocation Summary
Detail page 190
Schedule 17.007
2025
Total Parking Development Review Long Range Plan
Planning $149,181 $149,181
Engineering $126,948 $126,948
FD611 Parking Fund $34,747 $34,747
Total $310,876 $34,747 $149,181 $126,948
Page 483 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
Prepared by:
SCHEDULE 18.01
MOBILITY SERVICES
Active Transportation
NATURE AND EXTENT OF SERVICE
The Mobility Services Division is responsible for providing and overseeing analysis, planning, operations, design, and construction of the City's
active transportation, parking services, and transit programs. The program goals are to provide transit services to the community; effectively manage
the curbside; reduce 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.
Projects - These costs are related to time spent on mobility services projects. These costs are allocated directly to benefiting department
or fund.
Page 484 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Active Transportation
Costs to be allocated
Detail page 192
Schedule 18.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $257,727 $257,727
Allocated additions:
1011001 - City Administration $2,791 $672 $3,463
1012007 - Finance Non Departmental $106 $9 $115
1011501 - City Attorney $3,062 $417 $3,479
1011021 - City Clerk $156 $22 $178
1012000 - Finance $4,184 $572 $4,756
1011101 - Network Services $8,412 $882 $9,294
1011103 - Information Services $1,511 $97 $1,608
1012006 - Finance Support Services $263 $28 $291
1013001 - Human Resources $6,857 $393 $7,250
1013003 - Wellness Program $21 $18 $39
8020000 - Insurance ISF Fund $2,527 $2,527
Total allocated additions:$27,363 $5,637 $33,000 $33,000
Total to be allocated $285,090 $5,637 $290,727
Page 485 of 618
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12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Active Transportation
Schedule of costs to be
allocated by function
Detail page 193
Schedule 18.003
2025
Total General & Admin Gen Admin/Capital Outlay Projects
Wages & Benefits
SALARIES & WAGES $172,271 $90,115 $82,156
FRINGE BENEFITS $68,972 $36,079 $32,893
Other Expense and Cost
SERVICES & SUPPLIES $16,484 $8,623 $7,861
Departmental Expenditures $257,727 $134,817 $122,910
Additions: 1st
Other $27,363 $27,363
Functional Cost $285,090 $27,363 $134,817 $122,910
Reallocate Admin ($27,363) $14,314 $13,049
Allocable Costs $285,090 $149,131 $135,959
Unallocated ($149,131)($149,131)
1st Allocation $135,959 $135,959
Additions: 2nd
Other $5,637 $5,637
Functional Cost $5,637 $5,637
Reallocate Admin ($5,637) $2,949 $2,688
Allocable Costs $5,637 $2,949 $2,688
Unallocated ($2,949)($2,949)
2nd Allocation $2,688 $2,688
Total allocated $138,647 $138,647
Page 486 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Active Transportation
Detail allocation of
Projects
Detail page 194
Schedule 18.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Development Services 1,467 30.761 % $41,823 $41,823 $827 $42,650
Planning 2,568 53.848 % $73,211 $73,211 $1,447 $74,658
FD611 Parking Fund 367 7.696 % $10,463 $10,463 $207 $10,670
FD621Transit Fund 367 7.695 % $10,462 $10,462 $207 $10,669
Total 4,769 100.000 %$135,959 $135,959 $2,688 $138,647
(A) Alloc basis:
Source:
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Active Transportation
Departmental Cost
Allocation Summary
Detail page 195
Schedule 18.005
2025
Total Projects
Planning $74,658 $74,658
Development Services $42,650 $42,650
FD611 Parking Fund $10,670 $10,670
FD621Transit Fund $10,669 $10,669
Total $138,647 $138,647
Page 488 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
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 489 of 618
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City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Insurance ISF Fund
Costs to be allocated
Detail page 197
Schedule 19.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $4,393,969 $4,393,969
Allocated additions:
1011001 - City Administration $47,590 $11,463 $59,053
1012007 - Finance Non Departmental $21,312 $1,854 $23,166
1011501 - City Attorney $52,205 $7,102 $59,307
1012000 - Finance $76,094 $7,918 $84,012
1012006 - Finance Support Services $4,490 $473 $4,963
Total allocated additions:$201,691 $28,810 $230,501 $230,501
Total to be allocated $4,595,660 $28,810 $4,624,470
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Insurance ISF Fund
Schedule of costs to be
allocated by function
Detail page 198
Schedule 19.003
2025
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 $846,751 $846,751
WC PREMIUMS - PS $734,595 $734,595
WC PREMIUMS $360,181 $360,181
LIABILITY PREMIUMS - DIRECT $500,164 $500,164
LIABILITY PREMIUMS $1,935,502 $1,935,502
CONTRACT SERVICES $16,776 $16,776
Departmental Expenditures $4,393,969 $863,527 $734,595 $360,181 $500,164 $1,935,502
Additions: 1st
Other $201,691 $201,691
Functional Cost $4,595,660 $201,691 $863,527 $734,595 $360,181 $500,164 $1,935,502
Reallocate Admin ($201,691) $39,637 $33,719 $16,533 $22,958 $88,844
Allocable Costs $4,595,660 $903,164 $768,314 $376,714 $523,122 $2,024,346
1st Allocation $4,595,660 $903,164 $768,314 $376,714 $523,122 $2,024,346
Additions: 2nd
Other $28,810 $28,810
Functional Cost $28,810 $28,810
Reallocate Admin ($28,810) $5,662 $4,817 $2,362 $3,279 $12,690
Allocable Costs $28,810 $5,662 $4,817 $2,362 $3,279 $12,690
2nd Allocation $28,810 $5,662 $4,817 $2,362 $3,279 $12,690
Total allocated $4,624,470 $908,826 $773,131 $379,076 $526,401 $2,037,036
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Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 199
Schedule 19.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 28,791 0.089 % $802 $802 $6 $808
Economic Development 593,886 1.831 % $16,534 $16,534 $129 $16,663
Natural Resource Protection 382,299 1.178 % $10,644 $10,644 $83 $10,727
Community Promotion 320,366 0.988 % $8,919 $8,919 $70 $8,989
City Attorney 301,359 0.929 % $8,390 $8,390 $8,390
City Clerk 219,278 0.676 % $6,105 $6,105 $6,105
Finance 577,836 1.781 % $16,087 $16,087 $16,087
Network Services 2,117,135 6.526 % $58,943 $58,943 $58,943
Information Services 69,980 0.216 % $1,948 $1,948 $1,948
Human Resources 554,351 1.709 % $15,434 $15,434 $15,434
Community Development Admin 185,521 0.572 % $5,165 $5,165 $40 $5,205
Commissions & Committees 3,462 0.011 % $96 $96 $1 $97
Planning 270,913 0.835 % $7,542 $7,542 $59 $7,601
Public Works Administration 41,404 0.128 % $1,153 $1,153 $1,153
Parks Maintenance 2,256,847 6.957 % $62,833 $62,833 $491 $63,324
Swim Center Maintenance 517,315 1.595 % $14,402 $14,402 $113 $14,515
Urban Forest Services 25,550 0.079 % $711 $711 $6 $717
Facilities Maintenance 854,010 2.633 % $23,776 $23,776 $23,776
Streets Maintenance 906,577 2.795 % $25,240 $25,240 $197 $25,437
Traffic Signals & Lighting 442,333 1.364 % $12,315 $12,315 $96 $12,411
Fleet 921,795 2.842 % $25,664 $25,664 $25,664
City Administration 175,317 0.540 % $4,881 $4,881 $4,881
Transportation/Plan Engineering 102,270 0.315 % $2,847 $2,847 $2,847
Recreation Administration 87,487 0.270 % $2,436 $2,436 $19 $2,455
Recreation Facilities 73,143 0.225 % $2,036 $2,036 $16 $2,052
Youth Services 181,882 0.561 % $5,064 $5,064 $40 $5,104
Community Services 138,900 0.428 % $3,867 $3,867 $30 $3,897
Aquatics 63,721 0.196 % $1,774 $1,774 $14 $1,788
Golf Course 316,904 0.977 % $8,823 $8,823 $69 $8,892
Police Administration 1,064,233 3.281 % $29,629 $29,629 $232 $29,861
Patrol 148,219 0.457 % $4,127 $4,127 $32 $4,159
Investigations 63,986 0.197 % $1,781 $1,781 $14 $1,795
Police Support Services 240,380 0.741 % $6,692 $6,692 $52 $6,744
Neighborhood Services 41,836 0.129 % $1,165 $1,165 $9 $1,174
Traffic Safety 24,942 0.077 % $694 $694 $5 $699
Fire Administration 254,132 0.783 % $7,075 $7,075 $55 $7,130
Emergency Response 314,666 0.970 % $8,761 $8,761 $68 $8,829
Fire Apparatus Service 275,286 0.849 % $7,664 $7,664 $60 $7,724
Hazard Prevention 94,100 0.290 % $2,620 $2,620 $20 $2,640
Training Services 108,109 0.333 % $3,010 $3,010 $24 $3,034
Emergency Management 12,734 0.039 % $355 $355 $3 $358
FD208 Tourism Bid Fund 1,911,188 5.891 % $53,209 $53,209 $416 $53,625
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Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 200
Schedule 19.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,707,291 5.263 % $47,532 $47,532 $371 $47,903
FD602 Sewer Fund 3,905,154 12.038 % $108,723 $108,723 $850 $109,573
FD621Transit Fund 1,080,443 3.331 % $30,080 $30,080 $235 $30,315
FD705 Whale Rock Fund 1,006,018 3.101 % $28,008 $28,008 $219 $28,227
FD711 Hazardous Mat Task Force Fund 97,866 0.302 % $2,725 $2,725 $21 $2,746
Finance Non Departmental 136,941 0.422 % $3,813 $3,813 $3,813
CIP Project Engineering 121,391 0.374 % $3,380 $3,380 $3,380
Solid Waste Recycling 67,815 0.209 % $1,888 $1,888 $15 $1,903
Community Services Group 43,998 0.136 % $1,225 $1,225 $1,225
Building and Safety 557,629 1.719 % $15,525 $15,525 $121 $15,646
Stormwater and Flood Control 295,246 0.910 % $8,220 $8,220 $64 $8,284
FD206 Law Enforcement Grant Fund 38,324 0.118 % $1,067 $1,067 $8 $1,075
FD601 Water Fund 2,818,546 8.688 % $78,471 $78,471 $613 $79,084
Office of DEI 388,522 1.198 % $10,817 $10,817 $85 $10,902
Engineering 28,321 0.087 % $788 $788 $6 $794
Housing Policy/Homelessness 505,357 1.558 % $14,070 $14,070 $110 $14,180
Mobile Crisis Unit 94,791 0.292 % $2,639 $2,639 $21 $2,660
Cultural Activities 356,625 1.099 % $9,929 $9,929 $78 $10,007
Finance Support Services 123,019 0.379 % $3,425 $3,425 $3,425
Wellness Program 38,744 0.119 % $1,079 $1,079 $1,079
Jack House 1,121 0.003 % $31 $31 $31
Recruit Academy 49,045 0.151 % $1,365 $1,365 $11 $1,376
Fire Station 41,472 0.128 % $1,155 $1,155 $9 $1,164
FD202 Downtown Bid Fund 185,341 0.571 % $5,160 $5,160 $40 $5,200
FD212 San Luis Ranch CFD 181,313 0.559 % $5,048 $5,048 $39 $5,087
FD406 Public Safety Equip Replacement Fund 307,329 0.947 % $8,556 $8,556 $67 $8,623
FD701 General Agency Fund 742,930 2.290 % $20,684 $20,684 $162 $20,846
FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.015 % $140 $140 $1 $141
Ranger Program 51,693 0.159 % $1,439 $1,439 $11 $1,450
FD209 SB1186 CASP Certify Fund 500 0.002 % $14 $14 $14
FD213 Avila Ranch CFE 50,435 0.155 % $1,404 $1,404 $11 $1,415
FD214 Avilia Ranch DPA Fund 40,000 0.123 % $1,114 $1,114 $9 $1,123
Active Transportation 16,484 0.051 % $459 $459 $459
FD217 Opioid Settlement Fund 56,844 0.175 % $1,583 $1,583 $12 $1,595
FD726 Asset Forfeiture Pending 13,640 0.042 % $380 $380 $4 $384
FD727 SWAT Task Force 587 0.003 % $15 $15 $15
Total 32,440,241 100.000 %$903,164 $903,164 $5,662 $908,826
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
Source:Staffing Summaries
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Insurance ISF Fund
Detail allocation of
WComp Premiums - PS
Detail page 201
Schedule 19.005
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 50 50.000 % $384,157 $384,157 $2,409 $386,566
Fire Administration 50 50.000 % $384,157 $384,157 $2,408 $386,565
Total 100 100.000 %$768,314 $768,314 $4,817 $773,131
(A) Alloc basis:Direct Allocation to Police & Fire Administration
Source:
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Insurance ISF Fund
Detail allocation of
WC Premiums
Detail page 202
Schedule 19.006
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.422 % $1,591 $1,591 $13 $1,604
Facilities Maintenance 500 1.056 % $3,977 $3,977 $3,977
Streets Maintenance 1,400 2.956 % $11,136 $11,136 $90 $11,226
Stormwater and Flood Control 633 1.337 % $5,035 $5,035 $41 $5,076
Traffic Signals & Lighting 200 0.422 % $1,591 $1,591 $13 $1,604
Transportation/Plan Engineering 500 1.056 % $3,977 $3,977 $3,977
Recreation Administration 400 0.845 % $3,182 $3,182 $26 $3,208
Recreation Facilities 100 0.211 % $795 $795 $6 $801
Youth Services 800 1.689 % $6,363 $6,363 $51 $6,414
Community Services 400 0.845 % $3,182 $3,182 $26 $3,208
Ranger Program 700 1.478 % $5,568 $5,568 $45 $5,613
Aquatics 100 0.211 % $795 $795 $6 $801
Golf Course 400 0.845 % $3,182 $3,182 $26 $3,208
Patrol 5,100 10.768 % $40,566 $40,566 $328 $40,894
Investigations 1,300 2.745 % $10,340 $10,340 $84 $10,424
Police Support Services 2,000 4.223 % $15,908 $15,908 $128 $16,036
Neighborhood Services 100 0.211 % $795 $795 $6 $801
Traffic Safety 300 0.633 % $2,386 $2,386 $19 $2,405
Emergency Response 4,700 9.924 % $37,384 $37,384 $302 $37,686
Hazard Prevention 700 1.478 % $5,568 $5,568 $45 $5,613
FD601 Water Fund 3,567 7.532 % $28,372 $28,372 $229 $28,601
FD621Transit Fund 245 0.517 % $1,949 $1,949 $16 $1,965
City Administration 700 1.478 % $5,568 $5,568 $5,568
Economic Development 150 0.317 % $1,193 $1,193 $10 $1,203
Natural Resource Protection 400 0.845 % $3,182 $3,182 $26 $3,208
Community Promotion 20 0.042 % $159 $159 $1 $160
City Attorney 700 1.478 % $5,568 $5,568 $5,568
City Clerk 450 0.950 % $3,579 $3,579 $3,579
Finance 1,600 3.378 % $12,727 $12,727 $12,727
Network Services 855 1.805 % $6,801 $6,801 $6,801
Information Services 867 1.831 % $6,896 $6,896 $6,896
Human Resources 1,000 2.111 % $7,954 $7,954 $7,954
Community Development Admin 500 1.056 % $3,977 $3,977 $32 $4,009
Building and Safety 1,700 3.589 % $13,522 $13,522 $109 $13,631
Public Works Administration 800 1.689 % $6,363 $6,363 $6,363
Parks Maintenance 1,500 3.167 % $11,931 $11,931 $96 $12,027
Swim Center Maintenance 100 0.211 % $795 $795 $6 $801
Fire Apparatus Service 200 0.422 % $1,591 $1,591 $13 $1,604
Fleet 450 0.950 % $3,579 $3,579 $3,579
FD611 Parking Fund 1,552 3.277 % $12,345 $12,345 $100 $12,445
CIP Project Engineering 1,800 3.801 % $14,317 $14,317 $14,317
Planning 1,000 2.111 % $7,954 $7,954 $64 $8,018
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Insurance ISF Fund
Detail allocation of
WC Premiums
Detail page 203
Schedule 19.006
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 500 1.056 % $3,977 $3,977 $32 $4,009
Housing Policy/Homelessness 500 1.056 % $3,977 $3,977 $32 $4,009
Solid Waste Recycling 200 0.422 % $1,591 $1,591 $13 $1,604
Office of DEI 200 0.422 % $1,591 $1,591 $13 $1,604
Engineering 600 1.267 % $4,772 $4,772 $39 $4,811
FD705 Whale Rock Fund 420 0.887 % $3,341 $3,341 $27 $3,368
FD602 Sewer Fund 3,632 7.669 % $28,889 $28,889 $233 $29,122
Emergency Management 100 0.211 % $795 $795 $6 $801
FD208 Tourism Bid Fund 130 0.274 % $1,034 $1,034 $8 $1,042
Community Services Group 250 0.528 % $1,989 $1,989 $1,989
Commissions & Committees 15 0.032 % $119 $119 $2 $121
Active Transportation 125 0.264 % $996 $996 $996
Total 47,361 100.000 %$376,714 $376,714 $2,362 $379,076
(A) Alloc basis:Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)
Source:Staffing Summaries
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Insurance ISF Fund
Detail allocation of
Liability Premiums - Direct
Detail page 204
Schedule 19.007
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 401,008 80.175 % $419,415 $419,415 $2,629 $422,044
Fire Administration 99,156 19.825 % $103,707 $103,707 $650 $104,357
Total 500,164 100.000 %$523,122 $523,122 $3,279 $526,401
(A) Alloc basis:Direct to Police, Public Works and Community Development
Source:
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Insurance ISF Fund
Detail allocation of
Liability Premium
Detail page 205
Schedule 19.008
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 28,791 0.093 % $1,873 $1,873 $15 $1,888
Economic Development 593,886 1.908 % $38,630 $38,630 $305 $38,935
Natural Resource Protection 382,299 1.228 % $24,867 $24,867 $196 $25,063
Community Promotion 320,366 1.029 % $20,838 $20,838 $165 $21,003
City Attorney 301,359 0.968 % $19,602 $19,602 $19,602
City Clerk 219,278 0.705 % $14,263 $14,263 $14,263
Finance 577,836 1.857 % $37,586 $37,586 $37,586
Network Services 2,117,135 6.803 % $137,711 $137,711 $137,711
Information Services 69,980 0.225 % $4,552 $4,552 $4,552
Human Resources 554,351 1.781 % $36,058 $36,058 $36,058
Community Development Admin 185,521 0.596 % $12,067 $12,067 $95 $12,162
Commissions & Committees 3,462 0.011 % $225 $225 $2 $227
Planning 270,913 0.870 % $17,622 $17,622 $139 $17,761
Public Works Administration 41,404 0.133 % $2,693 $2,693 $2,693
Parks Maintenance 2,256,847 7.252 % $146,798 $146,798 $1,159 $147,957
Swim Center Maintenance 517,315 1.662 % $33,649 $33,649 $266 $33,915
Urban Forest Services 25,550 0.082 % $1,662 $1,662 $13 $1,675
Facilities Maintenance 854,010 2.744 % $55,550 $55,550 $55,550
Streets Maintenance 906,577 2.913 % $58,969 $58,969 $466 $59,435
Traffic Signals & Lighting 442,333 1.421 % $28,772 $28,772 $227 $28,999
Fleet 921,795 2.962 % $59,959 $59,959 $59,959
City Administration 175,317 0.563 % $11,404 $11,404 $11,404
Transportation/Plan Engineering 102,270 0.329 % $6,652 $6,652 $6,652
Recreation Administration 87,487 0.281 % $5,691 $5,691 $45 $5,736
Recreation Facilities 73,143 0.235 % $4,758 $4,758 $38 $4,796
Youth Services 181,882 0.584 % $11,831 $11,831 $93 $11,924
Community Services 138,900 0.446 % $9,035 $9,035 $71 $9,106
Aquatics 63,721 0.205 % $4,145 $4,145 $33 $4,178
Golf Course 316,904 1.018 % $20,613 $20,613 $163 $20,776
Patrol 148,219 0.476 % $9,641 $9,641 $76 $9,717
Investigations 63,986 0.206 % $4,162 $4,162 $33 $4,195
Police Support Services 240,380 0.772 % $15,636 $15,636 $123 $15,759
Neighborhood Services 41,836 0.134 % $2,721 $2,721 $21 $2,742
Traffic Safety 24,942 0.080 % $1,622 $1,622 $13 $1,635
Emergency Response 314,666 1.011 % $20,468 $20,468 $162 $20,630
Fire Apparatus Service 275,286 0.885 % $17,906 $17,906 $141 $18,047
Hazard Prevention 94,100 0.302 % $6,121 $6,121 $48 $6,169
Training Services 108,109 0.347 % $7,032 $7,032 $56 $7,088
Emergency Management 12,734 0.041 % $828 $828 $7 $835
FD208 Tourism Bid Fund 1,911,188 6.141 % $124,315 $124,315 $982 $125,297
FD611 Parking Fund 1,707,291 5.486 % $111,052 $111,052 $877 $111,929
FD602 Sewer Fund 3,905,154 12.548 % $254,014 $254,014 $2,006 $256,020
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Insurance ISF Fund
Detail allocation of
Liability Premium
Detail page 206
Schedule 19.008
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD621Transit Fund 1,080,443 3.472 % $70,278 $70,278 $555 $70,833
FD705 Whale Rock Fund 1,006,018 3.233 % $65,437 $65,437 $517 $65,954
FD711 Hazardous Mat Task Force Fund 97,866 0.314 % $6,366 $6,366 $50 $6,416
Finance Non Departmental 136,941 0.440 % $8,907 $8,907 $8,907
CIP Project Engineering 121,391 0.390 % $7,896 $7,896 $7,896
Solid Waste Recycling 67,815 0.218 % $4,411 $4,411 $35 $4,446
Community Services Group 43,998 0.141 % $2,862 $2,862 $2,862
Building and Safety 557,629 1.792 % $36,271 $36,271 $286 $36,557
Stormwater and Flood Control 295,246 0.949 % $19,204 $19,204 $152 $19,356
FD206 Law Enforcement Grant Fund 38,324 0.123 % $2,493 $2,493 $20 $2,513
FD601 Water Fund 2,818,546 9.056 % $183,334 $183,334 $1,448 $184,782
Office of DEI 388,522 1.248 % $25,272 $25,272 $200 $25,472
Engineering 28,321 0.091 % $1,842 $1,842 $15 $1,857
Housing Policy/Homelessness 505,357 1.624 % $32,871 $32,871 $260 $33,131
Mobile Crisis Unit 94,791 0.305 % $6,166 $6,166 $49 $6,215
Cultural Activities 356,625 1.146 % $23,197 $23,197 $183 $23,380
Finance Support Services 123,019 0.395 % $8,002 $8,002 $8,002
Wellness Program 38,744 0.124 % $2,520 $2,520 $2,520
Jack House 1,121 0.004 % $73 $73 $1 $74
Recruit Academy 49,045 0.158 % $3,190 $3,190 $25 $3,215
Fire Station 41,472 0.133 % $2,698 $2,698 $21 $2,719
FD202 Downtown Bid Fund 185,341 0.596 % $12,056 $12,056 $95 $12,151
FD212 San Luis Ranch CFD 181,313 0.583 % $11,794 $11,794 $93 $11,887
FD406 Public Safety Equip Replacement Fund 307,329 0.988 % $19,990 $19,990 $158 $20,148
FD701 General Agency Fund 742,930 2.387 % $48,324 $48,324 $382 $48,706
FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.016 % $327 $327 $3 $330
Ranger Program 51,693 0.166 % $3,362 $3,362 $27 $3,389
FD209 SB1186 CASP Certify Fund 500 0.002 % $33 $33 $33
FD213 Avila Ranch CFE 50,435 0.162 % $3,281 $3,281 $26 $3,307
FD214 Avilia Ranch DPA Fund 40,000 0.129 % $2,602 $2,602 $21 $2,623
Active Transportation 16,484 0.053 % $1,072 $1,072 $1,072
FD217 Opioid Settlement Fund 56,844 0.183 % $3,697 $3,697 $29 $3,726
FD726 Asset Forfeiture Pending 13,640 0.044 % $887 $887 $3 $890
FD727 SWAT Task Force 587 0.002 % $38 $38 $38
Total 31,121,876 100.000 %$2,024,346 $2,024,346 $12,690 $2,037,036
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
Source:
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Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 207
Schedule 19.009
2025
Total Risk Management WComp Premiums - PS WC Premiums Liability Premiums -
Direct
Liability Premium
City Administration $21,853 $4,881 $5,568 $11,404
Community Services Group $6,076 $1,225 $1,989 $2,862
Finance Non Departmental $12,720 $3,813 $8,907
City Attorney $33,560 $8,390 $5,568 $19,602
City Clerk $23,947 $6,105 $3,579 $14,263
Finance $66,400 $16,087 $12,727 $37,586
Network Services $203,455 $58,943 $6,801 $137,711
Information Services $13,396 $1,948 $6,896 $4,552
Finance Support Services $11,427 $3,425 $8,002
Human Resources $59,446 $15,434 $7,954 $36,058
Wellness Program $3,599 $1,079 $2,520
Public Works Administration $10,209 $1,153 $6,363 $2,693
Facilities Maintenance $83,303 $23,776 $3,977 $55,550
Fleet $89,202 $25,664 $3,579 $59,959
CIP Project Engineering $25,593 $3,380 $14,317 $7,896
Transportation/Plan Engineering $13,476 $2,847 $3,977 $6,652
Active Transportation $2,527 $459 $996 $1,072
City Council $6,705 $808 $4,009 $1,888
Cultural Activities $33,387 $10,007 $23,380
Economic Development $56,801 $16,663 $1,203 $38,935
Natural Resource Protection $38,998 $10,727 $3,208 $25,063
Community Promotion $30,152 $8,989 $160 $21,003
Office of DEI $37,978 $10,902 $1,604 $25,472
Community Development Admin $21,376 $5,205 $4,009 $12,162
Commissions & Committees $445 $97 $121 $227
Planning $33,380 $7,601 $8,018 $17,761
Engineering $7,462 $794 $4,811 $1,857
Building and Safety $65,834 $15,646 $13,631 $36,557
Housing Policy/Homelessness $51,320 $14,180 $4,009 $33,131
Parks Maintenance $223,308 $63,324 $12,027 $147,957
Swim Center Maintenance $49,231 $14,515 $801 $33,915
Urban Forest Services $3,996 $717 $1,604 $1,675
Streets Maintenance $96,098 $25,437 $11,226 $59,435
Traffic Signals & Lighting $43,014 $12,411 $1,604 $28,999
Stormwater and Flood Control $32,716 $8,284 $5,076 $19,356
Solid Waste Recycling $7,953 $1,903 $1,604 $4,446
Recreation Administration $11,399 $2,455 $3,208 $5,736
Recreation Facilities $7,649 $2,052 $801 $4,796
Youth Services $23,442 $5,104 $6,414 $11,924
Community Services $16,211 $3,897 $3,208 $9,106
Ranger Program $10,452 $1,450 $5,613 $3,389
Aquatics $6,767 $1,788 $801 $4,178
Page 500 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 208
Schedule 19.009
2025
Total Risk Management WComp Premiums - PS WC Premiums Liability Premiums -
Direct
Liability Premium
Golf Course $32,876 $8,892 $3,208 $20,776
Jack House $105 $31 $74
Police Administration $838,471 $29,861 $386,566 $422,044
Patrol $54,770 $4,159 $40,894 $9,717
Investigations $16,414 $1,795 $10,424 $4,195
Police Support Services $38,539 $6,744 $16,036 $15,759
Neighborhood Services $4,717 $1,174 $801 $2,742
Traffic Safety $4,739 $699 $2,405 $1,635
Fire Administration $498,052 $7,130 $386,565 $104,357
Emergency Response $67,145 $8,829 $37,686 $20,630
Hazard Prevention $14,422 $2,640 $5,613 $6,169
Training Services $10,122 $3,034 $7,088
Recruit Academy $4,591 $1,376 $3,215
Fire Apparatus Service $27,375 $7,724 $1,604 $18,047
Fire Station $3,883 $1,164 $2,719
Mobile Crisis Unit $8,875 $2,660 $6,215
Emergency Management $1,994 $358 $801 $835
FD202 Downtown Bid Fund $17,351 $5,200 $12,151
FD206 Law Enforcement Grant Fund $3,588 $1,075 $2,513
FD208 Tourism Bid Fund $179,964 $53,625 $1,042 $125,297
FD209 SB1186 CASP Certify Fund $47 $14 $33
FD212 San Luis Ranch CFD $16,974 $5,087 $11,887
FD213 Avila Ranch CFE $4,722 $1,415 $3,307
FD214 Avilia Ranch DPA Fund $3,746 $1,123 $2,623
FD217 Opioid Settlement Fund $5,321 $1,595 $3,726
FD406 Public Safety Equip Replacement Fund $28,771 $8,623 $20,148
FD601 Water Fund $292,467 $79,084 $28,601 $184,782
FD602 Sewer Fund $394,715 $109,573 $29,122 $256,020
FD611 Parking Fund $172,277 $47,903 $12,445 $111,929
FD621Transit Fund $103,113 $30,315 $1,965 $70,833
FD701 General Agency Fund $69,552 $20,846 $48,706
FD705 Whale Rock Fund $97,549 $28,227 $3,368 $65,954
FD711 Hazardous Mat Task Force Fund $9,162 $2,746 $6,416
FD715 Boysen Ranch Conserv Easemt Fund $471 $141 $330
FD726 Asset Forfeiture Pending $1,274 $384 $890
FD727 SWAT Task Force $53 $15 $38
Total $4,624,470 $908,826 $773,131 $379,076 $526,401 $2,037,036
Page 501 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
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 502 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Natural Resources Protection (Utility Services)
Costs to be allocated
Detail page 210
Schedule 20.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,246,522 $1,246,522
Total to be allocated $1,246,522 $1,246,522
Page 503 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Natural Resources Protection (Utility Services)
Schedule of costs to be
allocated by function
Detail page 211
Schedule 20.003
2025
Total General & Admin Natural Resources - General
Government
Program Support
Wages & Benefits
SALARIES & WAGES $602,821 $602,821
FRINGE BENEFITS $261,402 $261,402
Other Expense and Cost
SERVICES & SUPPLIES $382,299 $382,299
Departmental Expenditures $1,246,522 $1,246,522
Functional Cost $1,246,522 $1,246,522
Allocable Costs $1,246,522 $1,246,522
Unallocated ($1,246,522) ($1,246,522)
1st Allocation
Functional Cost
Allocable Costs
2nd Allocation
Total allocated
Page 504 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Natural Resources Protection (Utility Services)
Detail allocation of
Program Support
Detail page 212
Schedule 20.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 476 40.000 % ($449) ($449) ($449)
FD602 Sewer Fund 714 60.000 % ($673) ($673) ($673)
Subtotal 1,190 100.000 %($1,122)($1,122)($1,122)
Direct Billed $1,122 $1,122 $1,122
Total 1,190 100.000 %$0 $0 $0 $0 $0
(A) Alloc basis:Fixed amount per budget
Source:Accounting
Page 505 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Natural Resources Protection (Utility Services)
Departmental Cost
Allocation Summary
Detail page 213
Schedule 20.005
2025
Total Program Support
FD601 Water Fund ($449) ($449)
FD602 Sewer Fund ($673) ($673)
Subtotal ($1,122)($1,122)
Direct Billed $1,122 $1,122
Total
Page 506 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
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 City’s General Plan, Municipal Code, and
applicable local and state regulations governing utilities infrastructure.
This division works closely with certified operators within the Utilities Department to ensure constructed systems meet operational maintenance
standards. A portion of shared costs such as administrative oversight and staff support are accounted for through the Cost Allocation Plan.
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 507 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Eng Dev Review (Utility Services)
Costs to be allocated
Detail page 215
Schedule 21.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:
Allocated additions:
1015001 - Public Works Administration $34,837 $2,147 $36,984
Total allocated additions:$34,837 $2,147 $36,984 $36,984
Total to be allocated $34,837 $2,147 $36,984
Page 508 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Eng Dev Review (Utility Services)
Schedule of costs to be
allocated by function
Detail page 216
Schedule 21.003
2025
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 $34,837 $34,837
Functional Cost $34,837 $34,837
Allocable Costs $34,837 $34,837
Unallocated ($34,837)($34,837)
1st Allocation
Additions: 2nd
Other $2,147 $2,147
Functional Cost $2,147 $2,147
Allocable Costs $2,147 $2,147
Unallocated ($2,147)($2,147)
2nd Allocation
Total allocated
Page 509 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Eng Dev Review (Utility Services)
Detail allocation of
Utility Services
Detail page 217
Schedule 21.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 50 50.000 % ($131,166) ($131,166) ($131,166)
FD602 Sewer Fund 50 50.000 % ($131,166) ($131,166) ($131,166)
Subtotal 100 100.000 %($262,332)($262,332)($262,332)
Direct Billed $262,332 $262,332 $262,332
Total 100 100.000 %$0 $0 $0 $0 $0
(A) Alloc basis:Time Spent by Utilities on Behalf of Engineering Development Review
Source:
Page 510 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Eng Dev Review (Utility Services)
Departmental Cost
Allocation Summary
Detail page 218
Schedule 21.005
2025
Total Utility Services
FD601 Water Fund ($131,166) ($131,166)
FD602 Sewer Fund ($131,166) ($131,166)
Subtotal ($262,332)($262,332)
Direct Billed $262,332 $262,332
Total
Page 511 of 618
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
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 512 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Solid Waste Recycling (Utilities Services)
Costs to be allocated
Detail page 220
Schedule 22.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:
Total to be allocated
Page 513 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Solid Waste Recycling (Utilities Services)
Schedule of costs to be
allocated by function
Detail page 221
Schedule 22.003
2025
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 514 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Solid Waste Recycling (Utilities Services)
Detail allocation of
Utility Services
Detail page 222
Schedule 22.004
2025
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 45 45.000 % ($4,810) ($4,810) ($4,810)
FD602 Sewer Fund 48 48.000 % ($5,131) ($5,131) ($5,131)
FD705 Whale Rock Fund 7 7.000 % ($748) ($748) ($748)
Subtotal 100 100.000 %($10,689)($10,689)($10,689)
Direct Billed $10,689 $10,689 $10,689
Total 100 100.000 %$0 $0 $0 $0 $0
(A) Alloc basis:Fixed amount per budget
Source:
Page 515 of 618
IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Solid Waste Recycling (Utilities Services)
Departmental Cost
Allocation Summary
Detail page 223
Schedule 22.005
2025
Total Utility Services
FD601 Water Fund ($4,810) ($4,810)
FD602 Sewer Fund ($5,131) ($5,131)
FD705 Whale Rock Fund ($748) ($748)
Subtotal ($10,689)($10,689)
Direct Billed $10,689 $10,689
Total
Page 516 of 618
City of San Luis Obispo
ADOPTED LABOR RATES
FOR FISCAL YEAR 2026-27
Page 517 of 618
CITY ADMINISTRATION LABOR RATES
FY 2026-27
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total
Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing Rate
1001 - City Administration
Administration Executive Assistant CONF - Confidential 80,756$ 53.10%123,638$ 1,703 72.62$ 21.79%0.00%88.44$
Administrative Assistant III Confidential CONF - Confidential 72,800$ 53.10%111,458$ 1,703 65.47$ 21.79%0.00%79.73$
City Manager MME - Management Employee 309,062$ 53.10%473,178$ 1,703 277.93$ 21.79%0.00%338.48$
Communications Coordinator CEA - City Employees' Association 74,126$ 53.10%113,488$ 1,703 66.66$ 21.79%0.00%81.18$
Deputy City Manager MME - Management Employee 229,060$ 53.10%350,694$ 1,703 205.99$ 21.79%0.00%250.87$
Policy and Project Manager MME - Management Employee 140,582$ 53.10%215,233$ 1,703 126.42$ 21.79%0.00%153.96$
Public Communications Manager MME - Management Employee 127,530$ 53.10%195,250$ 1,703 114.68$ 21.79%0.00%139.67$
1004 - Economic Development
Economic Development Analyst MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 27.20%0.00%122.44$
Economic Development and Tourism Manager MME - Management Employee 158,158$ 53.10%242,142$ 1,703 142.23$ 27.20%0.00%180.91$
1005 - Natural Resources Protection
City Biologist MME - Management Employee 127,530$ 53.10%195,250$ 1,703 114.68$ 19.39%0.00%136.93$
Sustainability and Natural Resources Analyst MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 19.39%0.00%114.93$
Sustainability and Natural Resources Official MME - Management Employee 158,158$ 53.10%242,142$ 1,703 142.23$ 19.39%0.00%169.81$
Sustainability Manager MME - Management Employee 127,530$ 53.10%195,250$ 1,703 114.68$ 19.39%0.00%136.93$
1006 - Tourism and Bid Promotion
Tourism and Community Promotions Manager MME - Management Employee 127,530$ 53.10%195,250$ 1,703 114.68$ 21.79%0.00%139.67$
1010 - Office of Diversity Equity Inclusion
Administrative Specialist CEA - City Employees' Association 74,126$ 53.10%113,488$ 1,703 66.66$ 21.79%0.00%81.18$
Diversity Equity and Inclusion Manager MME - Management Employee 158,158$ 53.10%242,142$ 1,703 142.23$ 21.79%0.00%173.21$
1021 - City Clerk
Administrative Assistant II CEA - City Employees' Association 63,466$ 53.10%97,167$ 1,703 57.07$ 21.79%0.00%69.51$
City Clerk MME - Management Employee 147,758$ 53.10%226,219$ 1,703 132.87$ 21.79%0.00%161.82$
Deputy City Clerk I CEA - City Employees' Association 68,536$ 53.10%104,929$ 1,703 61.63$ 21.79%0.00%75.06$
Deputy City Clerk II CEA - City Employees' Association 74,126$ 53.10%113,488$ 1,703 66.66$ 21.79%0.00%81.18$
1101 - Network Services
Administrative Assistant II CEA - City Employees' Association 63,466$ 53.10%97,167$ 1,703 57.07$ 21.79%0.00%69.51$
Business Analyst MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 21.79%0.00%117.23$
Control Systems Administrator CEA - City Employees' Association 118,248$ 53.10%181,039$ 1,703 106.34$ 21.79%0.00%129.50$
Information Technology Assistant CEA - City Employees' Association 78,078$ 53.10%119,538$ 1,703 70.21$ 21.79%0.00%85.51$
Information Technology Manager MME - Management Employee 181,272$ 53.10%277,530$ 1,703 163.01$ 21.79%0.00%198.53$
Information Technology Security Engineer CEA - City Employees' Association 124,566$ 53.10%190,712$ 1,703 112.02$ 21.79%0.00%136.42$
Information Technology System Engineer CEA - City Employees' Association 118,248$ 53.10%181,039$ 1,703 106.34$ 21.79%0.00%129.50$
Network Services Supervisor MME - Management Employee 144,846$ 53.10%221,761$ 1,703 130.26$ 21.79%0.00%158.63$
Technology Project Manager MME - Management Employee 137,982$ 53.10%211,252$ 1,703 124.08$ 21.79%0.00%151.12$
Indirect Cost Rate
Page 518 of 618
CITY ADMINISTRATION LABOR RATES
FY 2026-27
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
Data Analyst MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 21.79%0.00%117.23$
Enterprise System Database Administrator CEA - City Employees' Association 118,248$ 53.10%181,039$ 1,703 106.34$ 21.79%0.00%129.50$
Information Services Supervisor MME - Management Employee 137,982$ 53.10%211,252$ 1,703 124.08$ 21.79%0.00%151.12$
System Application Specialist Confidential CONF - Confidential 124,462$ 53.10%190,553$ 1,703 111.93$ 21.79%0.00%136.31$
System Application Specialist I CEA - City Employees' Association 106,548$ 53.10%163,126$ 1,703 95.82$ 21.79%0.00%116.69$
System Application Specialist II CEA - City Employees' Association 118,248$ 53.10%181,039$ 1,703 106.34$ 21.79%0.00%129.50$
Leave Benefits Citywide Indirect Cost Rate
Total Days (2,080 hours)260
Less Vacation Days (14) Citywide Direct Costs 104,854,129$
Less Holidays (13) Citywide Indirect Costs 22,844,126$
Less Sick Days (@ 50% of accrual)(6) Citywide Indirect Rate 21.79%
Productive Days 227
Productive Hours 1,816 Amount Percent
Less Breaks (30 minutes daily)(114) Engineering-Development Review
Total Productive Hours (8 hours/day)1,703 Citywide Indirect Costs 1,369,014$ 48.55%
Program Direct Costs 2,819,887$
Paid Benefit Rate
Retirement 38.00%Economic Health
Medicare 1.45%Citywide Indirect Costs 221,499$ 27.20%
Unemployment 0.10%Program Direct Costs 814,416$
Group Insurance 13.55%
Total Paid Benefits Rate 53.10%Natural Resource Protection
Citywide Indirect Costs 241,747$ 19.39%
*Represents top of salary range Program Direct Costs 1,246,522$
**Indirect costs are allocated as part of Citywide rate
Page 519 of 618
CITY ATTORNEY LABOR RATES
FY 2026-27
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total
Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing Rate
1501 - City Attorney
Assistant City Attorney I MME - Management Employee 167,674$ 53.10%256,711$ 1,703 150.78$ 21.79%0.00%183.64$
Assistant City Attorney II MME - Management Employee 192,972$ 53.10%295,442$ 1,703 173.53$ 21.79%0.00%211.34$
City Attorney MME - Management Employee 305,968$ 53.10%468,441$ 1,703 275.15$ 21.79%0.00%335.09$
Deputy City Attorney I MME - Management Employee 125,216$ 53.10%191,707$ 1,703 112.60$ 21.79%0.00%137.14$
Deputy City Attorney II MME - Management Employee 137,982$ 53.10%211,252$ 1,703 124.08$ 21.79%0.00%151.12$
Legal Assistant I CONF - Confidential 67,782$ 53.10%103,775$ 1,703 60.95$ 21.79%0.00%74.23$
Legal Assistant II CONF - Confidential 71,344$ 53.10%109,229$ 1,703 64.16$ 21.79%0.00%78.14$
Paralegal I CONF - Confidential 83,564$ 53.10%127,937$ 1,703 75.15$ 21.79%0.00%91.52$
Paralegal II CONF - Confidential 88,114$ 53.10%134,904$ 1,703 79.24$ 21.79%0.00%96.50$
Legal Analyst MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 21.79%0.00%117.23$
Senior Legal Analyst MME - Management Employee 118,092$ 53.10%180,800$ 1,703 106.20$ 21.79%0.00%129.33$
Leave Benefits Citywide Indirect Cost Rate
Total Days (2,080 hours)260
Less Vacation Days (14) Citywide Direct Costs 104,854,129$
Less Holidays (13) Citywide Indirect Costs 22,844,126$
Less Sick Days (@ 50% of accrual)(6) Citywide Indirect Rate 21.79%
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 38.00%
Medicare 1.45%
Unemployment 0.10%
Group Insurance 13.55%
Total Paid Benefits Rate 53.10%
*All Salaries are presented at top of range
**Indirect costs are allocated as part of Citywide rate
Indirect Cost Rate
Page 520 of 618
COMMUNITY DEVELOPMENT LABOR RATES
FY 2026-27
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total
Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing Rate
4001 - Community Development Administration
Administrative Assistant II CEA - City Employees' Association 63,466$ 53.10%97,167$ 1,703 57.07$ 31.15%0.00%74.85$
Administrative Assistant III CEA - City Employees' Association 68,536$ 53.10%104,929$ 1,703 61.63$ 31.15%0.00%80.83$
Director of Community Development MME - Management Employee 229,060$ 53.10%350,694$ 1,703 205.99$ 31.15%0.00%270.15$
Senior Business Analyst MME - Management Employee 118,092$ 53.10%180,800$ 1,703 106.20$ 31.15%0.00%139.28$
Supervising Administrative Assistant CEA - City Employees' Association 74,126$ 53.10%113,488$ 1,703 66.66$ 31.15%0.00%87.42$
4003 - Development Planning
Assistant Planner CEA - City Employees' Association 93,600$ 53.10%143,303$ 1,703 84.17$ 24.28%14.65%119.93$
Associate Planner CEA - City Employees' Association 106,548$ 53.10%163,126$ 1,703 95.82$ 24.28%14.65%136.52$
Cannabis Business Coordinator CEA - City Employees' Association 106,548$ 53.10%163,126$ 1,703 95.82$ 24.28%14.65%136.52$
Deputy Director of Community Development City Planner MME - Management Employee 179,582$ 53.10%274,942$ 1,703 161.49$ 24.28%14.65%230.10$
Planning Technician CEA - City Employees' Association 72,202$ 53.10%110,542$ 1,703 64.93$ 24.28%14.65%92.51$
Principal Planner MME - Management Employee 147,758$ 53.10%226,219$ 1,703 132.87$ 24.28%14.65%189.32$
Senior Planner MME - Management Employee 133,900$ 53.10%205,002$ 1,703 120.41$ 24.28%14.65%171.56$
Urban Forest Program Coordinator City Arborist CEA - City Employees' Association 106,548$ 53.10%163,126$ 1,703 95.82$ 24.28%14.65%136.52$
4004 - CDD Engineering
Engineer I CEA - City Employees' Association 98,618$ 53.10%150,985$ 1,703 88.68$ 27.63%14.11%129.16$
Engineer II CEA - City Employees' Association 109,434$ 53.10%167,545$ 1,703 98.41$ 27.63%14.11%143.32$
Engineering Technician III CEA - City Employees' Association 86,632$ 53.10%132,635$ 1,703 77.91$ 27.63%14.11%113.46$
Permit Technician II CEA - City Employees' Association 68,536$ 53.10%104,929$ 1,703 61.63$ 27.63%14.11%89.76$
Senior Civil Engineer MME - Management Employee 144,846$ 53.10%221,761$ 1,703 130.26$ 27.63%14.11%189.70$
Supervising Civil Engineer MME - Management Employee 167,674$ 53.10%256,711$ 1,703 150.78$ 27.63%14.11%219.60$
4006 - Building & Safety
Building Inspector I CEA - City Employees' Association 88,920$ 53.10%136,138$ 1,703 79.96$ 19.79%14.11%109.31$
Building Inspector II CEA - City Employees' Association 96,096$ 53.10%147,124$ 1,703 86.42$ 19.79%14.11%118.13$
Building Permit Services Supervisor MME - Management Employee 121,576$ 53.10%186,134$ 1,703 109.33$ 19.79%14.11%149.45$
Code Enforcement Officer I CEA - City Employees' Association 91,208$ 53.10%139,641$ 1,703 82.02$ 19.79%14.11%112.12$
Code Enforcement Officer II CEA - City Employees' Association 98,618$ 53.10%150,985$ 1,703 88.68$ 19.79%14.11%121.23$
Code Enforcement Supervisor MME - Management Employee 121,576$ 53.10%186,134$ 1,703 109.33$ 19.79%14.11%149.45$
Code Enforcement Technician I CEA - City Employees' Association 68,536$ 53.10%104,929$ 1,703 61.63$ 19.79%14.11%84.25$
Code Enforcement Technician II CEA - City Employees' Association 72,202$ 53.10%110,542$ 1,703 64.93$ 19.79%14.11%88.76$
Deputy Building Official MME - Management Employee 158,158$ 53.10%242,142$ 1,703 142.23$ 19.79%14.11%194.42$
Deputy Director of Community Development Chief Building Official MME - Management Employee 179,582$ 53.10%274,942$ 1,703 161.49$ 19.79%14.11%220.75$
Permit Technician I CEA - City Employees' Association 63,466$ 53.10%97,167$ 1,703 57.07$ 19.79%14.11%78.02$
Permit Technician II CEA - City Employees' Association 68,536$ 53.10%104,929$ 1,703 61.63$ 19.79%14.11%84.25$
Permit Technician III CEA - City Employees' Association 76,050$ 53.10%116,433$ 1,703 68.39$ 19.79%14.11%93.49$
Plans Examiner CEA - City Employees' Association 101,218$ 53.10%154,966$ 1,703 91.02$ 19.79%14.11%124.42$
Stormwater Code Enforcement Officer CEA - City Employees' Association 98,618$ 53.10%150,985$ 1,703 88.68$ 19.79%14.11%121.23$
Supervising Building Inspector MME - Management Employee 121,576$ 53.10%186,134$ 1,703 109.33$ 19.79%14.11%149.45$
Indirect Cost Rate
Page 521 of 618
COMMUNITY DEVELOPMENT LABOR RATES
FY 2026-27
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
Administrative Specialist CEA - City Employees' Association 74,126$ 53.10%113,488$ 1,703 66.66$ 13.06%14.11%86.00$
Assistant Planner CEA - City Employees' Association 93,600$ 53.10%143,303$ 1,703 84.17$ 13.06%14.11%108.59$
Homelessness Response Manager MME - Management Employee 133,900$ 53.10%205,002$ 1,703 120.41$ 13.06%14.11%155.34$
Housing Coordinator CEA - City Employees' Association 106,548$ 53.10%163,126$ 1,703 95.82$ 13.06%14.11%123.61$
Principal Planner MME - Management Employee 147,758$ 53.10%226,219$ 1,703 132.87$ 13.06%14.11%171.42$
Leave Benefits FY2025 CAP Amount Percent
Total Days (2,080 hours)260 Planning
Less Vacation Days (14) Citywide Indirect Costs 527,734.00$ 24.28%
Less Holidays (13)
Less Sick Days (@ 50% of accrual)(6) Program Indirect Costs (Admin
Productive Days 227 Community Development Administration 267,568.29$
Productive Hours 1,816 Commissions & Committees 10,187.00$
Less Breaks (30 minutes daily)(114) Total Program Direct Costs 277,755.29$
Total Productive Hours (8 hours/day)1,703 Program Direct Costs 1,896,174.00$ 14.65%
Program Total 2,173,929.29$
Paid Benefit Rate
Retirement 38.00%Engineering
Medicare 1.45%Citywide Indirect Costs 283,452.00$ 27.63%
Unemployment 0.10%
Group Insurance 13.55%Program Indirect Costs - Comm Dev Admin 126,879.51$
Total Paid Benefits Rate 53.10%Program Direct Costs 899,156.00$ 14.11%
Program Total 1,026,035.51$
*Represents top of salary range
**Indirect costs are not allocated to support positions Building & Safety
Citywide Indirect Costs 571,340.00$ 19.79%
Program Indirect Costs - Comm Dev Admin 407,355.52$ 14.11%
Program Direct Costs 2,886,803.00$
Program Total 3,294,158.52$
Housing Programs
Citywide Indirect Costs 178,964.00$ 13.06%
Program Indirect Costs - Comm Dev Admin 169,499.68$
Program Direct Costs 1,201,192.00$ 14.11%
Program Total 1,370,691.68$
Page 522 of 618
COMMUNITY SERVICES GROUP LABOR RATES
FY 2026-27
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total
Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing Rate
1009 - Community Services Group
Administrative Assistant III Confidential CONF - Confidential 72,800$ 53.10%111,458$ 1,703 65.47$ 21.79%0.00%79.73$
Assistant City Manager Community Services MME - Management Employee 263,458$ 53.10%403,357$ 1,703 236.92$ 21.79%0.00%288.54$
Director of Public Works and Utilities MME - Management Employee 256,100$ 53.10%392,092$ 1,703 230.30$ 21.79%0.00%280.48$
Financial Analyst Infrastructure Financing MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 21.79%0.00%117.23$
Leave Benefits Citywide Indirect Cost Rate
Total Days (2,080 hours)260
Less Vacation Days (14) Citywide Direct Costs 104,854,129$
Less Holidays (13) Citywide Indirect Costs 22,844,126$
Less Sick Days (@ 50% of accrual)(6) Citywide Indirect Rate 21.79%
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 38.00%
Medicare 1.45%
Unemployment 0.10%
Group Insurance 13.55%
Total Paid Benefits Rate 53.10%
*All Salaries are presented at top of range
**Indirect costs are allocated as part of Citywide rate
Indirect Cost Rate
Page 523 of 618
FINANCE LABOR RATES
FY 2026-27
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total
Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing Rate
2001 - Finance Administration
Administrative Assistant III Confidential CONF - Confidential 72,800$ 53.10%111,458$ 1,703 65.47$ 21.79%0.00%79.73$
Director of Finance MME - Management Employee 229,060$ 53.10%350,694$ 1,703 205.99$ 21.79%0.00%250.87$
2002 - Budgets
Principal Budget Analyst MME - Management Employee 133,900$ 53.10%205,002$ 1,703 120.41$ 21.79%0.00%146.65$
2003 - Revenue Management
Financial Analyst Revenue MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 21.79%0.00%117.23$
Finance Cashier CEA - City Employees' Association 60,242$ 53.10%92,231$ 1,703 54.17$ 21.79%0.00%65.98$
Financial Specialist CEA - City Employees' Association 74,126$ 53.10%113,488$ 1,703 66.66$ 21.79%0.00%81.18$
2004 - Purchasing
Financial Analyst Purchasing MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 21.79%0.00%117.23$
Financial Specialist CEA - City Employees' Association 74,126$ 53.10%113,488$ 1,703 66.66$ 21.79%0.00%81.18$
2005 - Accounting
Accountant MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 21.79%0.00%117.23$
Deputy Director of Finance City Controller MME - Management Employee 179,582$ 53.10%274,942$ 1,703 161.49$ 21.79%0.00%196.68$
Financial Analyst MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 21.79%0.00%117.23$
Financial Assistant CEA - City Employees' Association 60,242$ 53.10%92,231$ 1,703 54.17$ 21.79%0.00%65.98$
Financial Specialist CEA - City Employees' Association 74,126$ 53.10%113,488$ 1,703 66.66$ 21.79%0.00%81.18$
Payroll Analyst MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 21.79%0.00%117.23$
Payroll Specialist CONF - Confidential 83,564$ 53.10%127,937$ 1,703 75.15$ 21.79%0.00%91.52$
Senior Accountant MME - Management Employee 118,092$ 53.10%180,800$ 1,703 106.20$ 21.79%0.00%129.33$
Senior Financial Analyst MME - Management Employee 118,092$ 53.10%180,800$ 1,703 106.20$ 21.79%0.00%129.33$
Senior Payroll Analyst MME - Management Employee 118,092$ 53.10%180,800$ 1,703 106.20$ 21.79%0.00%129.33$
Leave Benefits Citywide Indirect Cost Rate
Total Days (2,080 hours)260
Less Vacation Days (14) Citywide Direct Costs 104,854,129$
Less Holidays (13) Citywide Indirect Costs 22,844,126$
Less Sick Days (@ 50% of accrual)(6) Citywide Indirect Rate 21.79%
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 38.00%
Medicare 1.45%
Unemployment 0.10%
Group Insurance 13.55%
Total Paid Benefits Rate 53.10%
*All Salaries are presented at top of range
**Indirect costs are allocated as part of Citywide rate
Indirect Cost Rate
Page 524 of 618
FIRE LABOR RATES
FY 2026-27
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**
Administrative Assistant I CEA - City Employees' Association 60,242$ 53.10%-$ 92,231$ 1,703 54.17$ 15.98%0.00%62.83$
Administrative Specialist CEA - City Employees' Association 74,126$ 53.10%-$ 113,488$ 1,703 66.66$ 15.98%0.00%77.31$
Business Analyst MME - Management Employee 107,042$ 53.10%-$ 163,883$ 1,703 96.26$ 15.98%0.00%111.65$
Deputy Fire Chief MME - Management Employee 226,486$ 124.85%1,300$ 510,564$ 2,532 201.64$ 15.98%0.00%233.87$
Fire Chief MME - Management Employee 260,286$ 124.85%1,300$ 586,565$ 2,532 231.66$ 15.98%0.00%268.69$
8502 - Emergency Response
Fire Battalion Chief FFA - Fire Fighter Association 191,880$ 124.85%1,300$ 432,751$ 2,532 170.91$ 15.98%10.71%219.46$
Fire Battalion Chief 40 Hour FFA - Fire Fighter Association 191,880$ 124.85%1,300$ 432,751$ 2,532 170.91$ 15.98%10.71%219.46$
Fire Captain FFA - Fire Fighter Association 144,248$ 124.85%1,300$ 325,648$ 2,532 128.61$ 15.98%10.71%165.15$
Fire Captain 40 Hour FFA - Fire Fighter Association 144,248$ 124.85%1,300$ 325,648$ 2,532 128.61$ 15.98%10.71%165.15$
Fire Engineer FFA - Fire Fighter Association 125,762$ 124.85%1,300$ 284,081$ 2,532 112.20$ 15.98%10.71%144.07$
Firefighter FFA - Fire Fighter Association 111,800$ 124.85%1,300$ 252,687$ 2,532 99.80$ 15.98%10.71%128.14$
8503 - Hazard Prevention
Fire Inspector I FFA - Fire Fighter Association 103,506$ 53.10%1,300$ 159,769$ 1,703 93.84$ 15.98%10.71%120.50$
Fire Inspector II FFA - Fire Fighter Association 114,868$ 53.10%1,300$ 177,164$ 1,703 104.06$ 15.98%10.71%133.62$
Fire Inspector III FFA - Fire Fighter Association 124,124$ 53.10%1,300$ 191,335$ 1,703 112.38$ 15.98%10.71%144.31$
Fire Marshal MME - Management Employee 158,158$ 53.10%1,300$ 243,442$ 1,703 142.99$ 15.98%10.71%183.61$
Hazardous Materials Coordinator FFA - Fire Fighter Association 137,696$ 53.10%1,300$ 212,114$ 1,703 124.59$ 15.98%10.71%159.98$
8506 - Fire Apparatus Services**
Fire Vehicle Mechanic FFA - Fire Fighter Association 108,030$ 53.10%650$ 166,045$ 1,703 97.53$ 15.98%0.00%113.12$
Mechanic Helper CEA - City Employees' Association 63,466$ 53.10%-$ 97,167$ 1,703 57.07$ 15.98%0.00%66.20$
Supervising Fire Vehicle Mechanic FFA - Fire Fighter Association 120,042$ 53.10%650$ 184,436$ 1,703 108.33$ 15.98%0.00%125.65$
8510 - Mobile Crisis Unit
Community Resources and Services Specialist CEA - City Employees' Association 78,078$ 53.10%-$ 119,538$ 1,703 70.21$ 15.98%0.00%81.44$
8599 - Emergency Management**
Emergency Manager MME - Management Employee 127,530$ 53.10%-$ 195,250$ 1,703 114.68$ 15.98%0.00%133.01$
Leave Benefits Fire Sworn Leave Benefits Fire Nonsworn Amount Percent
Total Annual Hours 2,912 Total Days (2,080 hours)260 Citywide Indirect Costs 3,015,484$ 15.98%
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 15,169,981
Productive Hours 1,816 Fire Apparatus Services 631,944
Paid Benefit Rate Fire Sworn Less Breaks (30 minutes daily)(114) Mobile Crisis Unit 163,942
Retirement 109.41%Total Productive Hours (8 hours/day)1,703 Hazard Prevention 1,075,918
Medicare 1.45%Total Direct Costs 17,041,785$
Unemployment 0.10%Paid Benefit Rate Fire Nonsworn Indirect Costs
Group Insurance 12.33%Retirement 38.00%Administration 1,447,660$
FLSA Overtime 1.56%Medicare 1.45%Training 108,109
Total Paid Benefits Rate 124.85%Unemployment 0.10%Fire Station Fac Sup 41,472
Group Insurance 13.55%Recruit Academy 49,045
*All Salaries are presented at top of range Total Paid Benefits Rate 53.10%Emergency Management 99,079
**Indirect costs are not allocated to support positions Dispatch*79,820
Total Indirect Costs 1,825,185$ 10.71%
Total Program Costs 18,866,970$
*one Public Safety Dispatch position is allocated to Fire
Indirect Cost Rate
Page 525 of 618
HUMAN RESOURCES LABOR RATES
FY 2026-27
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 229,060$ 53.10%350,694$ 1,703 205.99$ 21.79%0.00%250.87$
Human Resources Administrative Assistant I CONF - Confidential 67,782$ 53.10%103,775$ 1,703 60.95$ 21.79%0.00%74.23$
Human Resources Administrative Assistant II CONF - Confidential 71,344$ 53.10%109,229$ 1,703 64.16$ 21.79%0.00%78.14$
Human Resources Administrative Assistant III CONF - Confidential 80,756$ 53.10%123,638$ 1,703 72.62$ 21.79%0.00%88.44$
Human Resources Analyst MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 21.79%0.00%117.23$
Human Resources Information System Technician CONF - Confidential 71,344$ 53.10%109,229$ 1,703 64.16$ 21.79%0.00%78.14$
Human Resources Manager MME - Management Employee 158,158$ 53.10%242,142$ 1,703 142.23$ 21.79%0.00%173.21$
Human Resources Specialist Benefits CONF - Confidential 83,564$ 53.10%127,937$ 1,703 75.15$ 21.79%0.00%91.52$
Human Resources Specialist Recruitment CONF - Confidential 83,564$ 53.10%127,937$ 1,703 75.15$ 21.79%0.00%91.52$
Risk and Benefits Manager MME - Management Employee 158,158$ 53.10%242,142$ 1,703 142.23$ 21.79%0.00%173.21$
Senior Human Resources Analyst MME - Management Employee 118,092$ 53.10%180,800$ 1,703 106.20$ 21.79%0.00%129.33$
Leave Benefits Citywide Indirect Cost Rate
Total Days (2,080 hours)260
Less Vacation Days (14) Citywide Direct Costs 104,854,129$
Less Holidays (13) Citywide Indirect Costs 22,844,126$
Less Sick Days (@ 50% of accrual)(6) Citywide Indirect Rate 21.79%
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 38.00%
Medicare 1.45%
Unemployment 0.10%
Group Insurance 13.55%
Total Paid Benefits Rate 53.10%
*All Salaries are presented at top of range
**Program indirect costs are allocated as part of the citywide rate
Indirect Cost Rate
Page 526 of 618
PARKS & RECREATION LABOR RATES
FY 2026-27
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total
Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing Rate
7001 - Recreation Administration
Administrative Assistant III CEA - City Employees' Association 68,536$ 53.10%104,929$ 1,703 61.63$ 27.44%0.00%78.54$
Business Analyst MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 27.44%0.00%122.67$
Director of Parks and Recreation MME - Management Employee 229,060$ 53.10%350,694$ 1,703 205.99$ 27.44%0.00%262.51$
Public Art Coordinator CEA - City Employees' Association 74,126$ 53.10%113,488$ 1,703 66.66$ 27.44%0.00%84.95$
Recreation Manager Community Services Youth Services and Public Art MME - Management Employee 147,758$ 53.10%226,219$ 1,703 132.87$ 27.44%0.00%169.33$
Volunteer Coordinator CEA - City Employees' Association 74,126$ 53.10%113,488$ 1,703 66.66$ 27.44%0.00%84.95$
7002 - Recreation Facilities
Recreation Manager Aquatics Facilities and Golf MME - Management Employee 147,758$ 53.10%226,219$ 1,703 132.87$ 27.44%16.27%196.89$
7003 - Youth Services
Recreation Supervisor Youth Services MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 27.44%16.27%142.63$
Youth Services Coordinator CEA - City Employees' Association 82,264$ 53.10%125,947$ 1,703 73.98$ 27.44%16.27%109.62$
Youth Services Program Specialist Childcare Site Director CEA - City Employees' Association 70,408$ 53.10%107,795$ 1,703 63.32$ 27.44%16.27%93.82$
7004 - Community Services
Recreation Coordinator CEA - City Employees' Association 74,126$ 53.10%113,488$ 1,703 66.66$ 27.44%16.27%98.77$
Recreation Coordinator Community Services CEA - City Employees' Association 74,126$ 53.10%113,488$ 1,703 66.66$ 27.44%16.27%98.77$
Recreation Supervisor Community Services MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 27.44%16.27%142.63$
7005 - Ranger Services
Ranger Service Worker SBP CEA - City Employees' Association 80,028$ 53.10%122,524$ 1,703 71.97$ 27.44%16.27%106.64$
Recreation Supervisor Ranger Service MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 27.44%16.27%142.63$
7006 - Aquatics
Aquatics Coordinator CEA - City Employees' Association 82,264$ 53.10%125,947$ 1,703 73.98$ 27.44%16.27%109.62$
7007 - Golf Course
Golf Supervisor MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 27.44%16.27%142.63$
Maintenance Worker II - Parks CEA - City Employees' Association 66,768$ 53.10%102,223$ 1,703 60.04$ 27.44%16.27%88.97$
Maintenance Worker III - Parks CEA - City Employees' Association 70,408$ 53.10%107,795$ 1,703 63.32$ 27.44%16.27%93.82$
Recreation Coordinator Golf Course CEA - City Employees' Association 74,126$ 53.10%113,488$ 1,703 66.66$ 27.44%16.27%98.77$
Leave Benefits Amount Percent
Total Days (2,080 hours)260 Recreation Programs
Less Vacation Days (14) Citywide Indirect Costs ***1,381,408 27.44%
Less Holidays (13) Program Direct Costs 5,034,577
Less Sick Days (@ 50% of accrual)(6)
Productive Days 227 Program Indirect Costs - Rec Admin 978,461 16.27%
Productive Hours 1,816 Total Program Costs 6,013,038
Less Breaks (30 minutes daily)(114)
Total Productive Hours (8 hours/day)1,703 *** Excludes direct costs of facilities use.
Paid Benefit Rate
Retirement 38.00%
Medicare 1.45%
Unemployment 0.10%
Group Insurance 13.55%
Total Paid Benefits Rate 53.10%
*All Salaries are presented at top of range
**Program indirect costs are allocated as part of the citywide rate
Indirect Cost Rate
Page 527 of 618
POLICE LABOR RATES
FY 2026-27
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
Administrative Assistant III CEA - City Employees' Association 68,536$ 53.10%-$ 104,929$ 1,703 61.63$ 20.01%0.00%73.96$
Business Analyst MME - Management Employee 107,042$ 53.10%-$ 163,883$ 1,703 96.26$ 20.01%0.00%115.52$
Crime Analyst MME - Management Employee 107,042$ 53.10%-$ 163,883$ 1,703 96.26$ 20.01%0.00%115.52$
Deputy Police Chief PSO - Police Management 244,660$ 108.71%1,300$ 511,939$ 1,816 281.90$ 20.01%0.00%338.31$
Executive Assistant to the Police Chief CEA - City Employees' Association 74,126$ 53.10%-$ 113,488$ 1,703 66.66$ 20.01%0.00%80.00$
Police Chief MME - Management Employee 275,964$ 108.71%1,300$ 577,274$ 1,816 317.88$ 20.01%0.00%381.49$
Senior Business Analyst MME - Management Employee 118,092$ 53.10%-$ 180,800$ 1,703 106.20$ 20.01%0.00%127.45$
8002 - Patrol
Community Resources and Services Specialist CEA - City Employees' Association 78,078$ 53.10%1,300$ 120,838$ 1,703 70.98$ 20.01%31.00%111.59$
Deputy Police Chief PSO - Police Management 244,660$ 108.71%1,300$ 511,939$ 1,816 281.90$ 20.01%31.00%443.19$
Police Cadet POA - Police Officer Association 93,782$ 108.71%1,300$ 197,036$ 1,816 108.50$ 20.01%31.00%170.58$
Police Community Service Officer POA - Police Officer Association 99,554$ 108.71%650$ 208,433$ 1,816 114.78$ 20.01%31.00%180.44$
Police Lieutenant PSO - Police Management 207,064$ 108.71%1,300$ 433,471$ 1,816 238.70$ 20.01%31.00%375.26$
Police Officer POA - Police Officer Association 134,680$ 108.71%1,300$ 282,395$ 1,816 155.50$ 20.01%31.00%244.47$
Police Sergeant PSO - Police Management 167,492$ 108.71%1,000$ 350,579$ 1,816 193.05$ 20.01%31.00%303.50$
8003 - Investigations
Forensic Specialist Digital Evidence POA - Police Officer Association 136,214$ 53.10%650$ 209,195$ 1,703 122.88$ 20.01%31.00%193.18$
Lead Property and Evidence Technician POA - Police Officer Association 103,506$ 53.10%650$ 159,119$ 1,703 93.46$ 20.01%31.00%146.93$
Police Lieutenant PSO - Police Management 207,064$ 108.71%1,300$ 433,471$ 1,816 238.70$ 20.01%31.00%375.26$
Police Officer POA - Police Officer Association 134,680$ 108.71%1,300$ 282,395$ 1,816 155.50$ 20.01%31.00%244.47$
Police Sergeant PSO - Police Management 167,492$ 108.71%1,300$ 350,879$ 1,816 193.22$ 20.01%31.00%303.76$
Property and Evidence Technician POA - Police Officer Association 94,328$ 108.71%650$ 197,525$ 1,816 108.77$ 20.01%31.00%171.00$
8004 - Police Support Services
Lead Police Records Clerk POA - Police Officer Association 94,328$ 53.10%650$ 145,067$ 1,703 85.21$ 20.01%31.00%133.96$
Police Lieutenant PSO - Police Management 207,064$ 108.71%1,300$ 433,471$ 1,816 238.70$ 20.01%31.00%375.26$
Police Records Clerk I POA - Police Officer Association 76,544$ 53.10%650$ 117,840$ 1,703 69.22$ 20.01%31.00%108.82$
Police Records Clerk II POA - Police Officer Association 84,786$ 53.10%650$ 130,458$ 1,703 76.63$ 20.01%31.00%120.47$
Police Records Supervisor PSO - Police Management 105,612$ 53.10%1,300$ 162,993$ 1,703 95.74$ 20.01%31.00%150.51$
Public Safety Dispatch Supervisor PSO - Police Management 126,464$ 53.10%1,300$ 194,918$ 1,703 114.49$ 20.01%31.00%179.99$
Public Safety Dispatcher POA - Police Officer Association 105,040$ 53.10%650$ 161,467$ 1,703 94.84$ 20.01%31.00%149.10$
8005 - Neighborhood Services
Police Public Affairs Manager MME - Management Employee 127,530$ 53.10%-$ 195,250$ 1,703 114.68$ 20.01%31.00%180.30$
8006 - Traffic Safety
Police Officer POA - Police Officer Association 134,680$ 108.71%1,300$ 282,395$ 1,816 155.50$ 20.01%31.00%244.47$
Police Sergeant PSO - Police Management 167,492$ 108.71%1,300$ 350,879$ 1,816 193.22$ 20.01%31.00%303.76$
Leave Benefits Police Sworn Leave Benefits Police Nonsworn FY2025 CAP Amount Percent
Total Days (2,080 hours)260 Total Days (2,080 hours)260 Citywide Indirect Costs 4,849,761$ 20.01%
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 13,627,569
Productive Hours 1,816 Productive Hours 1,816 Traffic Safety 922,256
Total Productive Hours (8 hours/day)1,816 Less Breaks (30 minutes daily)(114) Investigation 3,647,834
Total Productive Hours (8 hours/day)1,703 Neighborhood Services 304,657
Paid Benefit Rate Police Sworn Total Direct Costs 18,502,316
Retirement 95.87%Paid Benefit Rate Police Nonsworn Indirect Costs
Medicare 1.45%Retirement 38.00%Administration 2,482,077
Unemployment 0.10%Medicare 1.45%Animal Regulation (339,026)
Group Insurance 11.29%Unemployment 0.10%Support Services 3,672,725
Total Paid Benefits Rate 108.71%Group Insurance 13.55%Fire Dispatch *(79,820)
Total Paid Benefits Rate 53.10%Total Indirect Costs 5,735,956 31.00%
*All Salaries are presented at top of range Total Program Costs 24,238,272$
**Indirect costs are not allocated to support positions *one Public Safety Dispatch position is allocated to Fire
Indirect Cost Rate
Page 528 of 618
PUBLIC WORKS LABOR RATES
FY 2026-27
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing Rate
5001 - Public Works Administration
Administrative Assistant III CEA - City Employees' Association 68,536$ 53.10%104,929$ 1,703 61.63$ 21.79%0.00%75.06$
Assistant Director of Public Works MME - Management Employee 206,518$ 53.10%316,182$ 1,703 185.72$ 21.79%0.00%226.18$
Deputy Director of Public Works City Engineer MME - Management Employee 188,578$ 53.10%288,715$ 1,703 169.58$ 21.79%0.00%206.54$
Deputy Director of Public Works Maintenance Operations MME - Management Employee 179,582$ 53.10%274,942$ 1,703 161.49$ 21.79%0.00%196.68$
Maintenance Contract Coordinator CEA - City Employees' Association 86,632$ 53.10%132,635$ 1,703 77.91$ 21.79%0.00%94.88$
Senior Business Analyst MME - Management Employee 118,092$ 53.10%180,800$ 1,703 106.20$ 21.79%0.00%129.34$
5002 - Parks Maintenance
Beautification Gardener CEA - City Employees' Association 80,080$ 53.10%122,603$ 1,703 72.01$ 28.34%0.00%92.42$
Maintenance Superintendent MME - Management Employee 133,900$ 53.10%205,002$ 1,703 120.41$ 28.34%0.00%154.53$
Parks Crew Coordinator CEA - City Employees' Association 88,920$ 53.10%136,138$ 1,703 79.96$ 28.34%0.00%102.62$
Parks Maintenance Specialist SBP CEA - City Employees' Association 80,028$ 53.10%122,524$ 1,703 71.97$ 28.34%0.00%92.36$
Parks Maintenance Supervisor MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 28.34%0.00%123.54$
Parks Maintenance Technician CEA - City Employees' Association 84,422$ 53.10%129,251$ 1,703 75.92$ 28.34%0.00%97.43$
5003 - Swim Center Maintenance
Facilities Maintenance Technician SBP CEA - City Employees' Association 86,008$ 53.10%131,679$ 1,703 77.34$ 21.79%0.00%94.20$
5004 - Urban Forest Services
Urban Forester SBP CEA - City Employees' Association 86,008$ 53.10%131,679$ 1,703 77.34$ 141.59%0.00%186.85$
5005 - Facilities Maintenance
Facilities Maintenance Supervisor MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 21.79%0.00%117.24$
Facilities Maintenance Technician SBP CEA - City Employees' Association 86,008$ 53.10%131,679$ 1,703 77.34$ 21.79%0.00%94.20$
5006 - Streets & Sidewalk Maintenance
Maintenance Superintendent MME - Management Employee 133,900$ 53.10%205,002$ 1,703 120.41$ 35.84%0.00%163.56$
Maintenance Worker I CEA - City Employees' Association 63,466$ 53.10%97,167$ 1,703 57.07$ 35.84%0.00%77.53$
Maintenance Worker II CEA - City Employees' Association 66,768$ 53.10%102,223$ 1,703 60.04$ 35.84%0.00%81.56$
Maintenance Worker III CEA - City Employees' Association 70,408$ 53.10%107,795$ 1,703 63.32$ 35.84%0.00%86.01$
Streets Crew Coordinator CEA - City Employees' Association 88,920$ 53.10%136,138$ 1,703 79.96$ 35.84%0.00%108.62$
Streets Maintenance Operator SBP CEA - City Employees' Association 80,028$ 53.10%122,524$ 1,703 71.97$ 35.84%0.00%97.76$
Streets Maintenance Supervisor MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 35.84%0.00%130.76$
Sweeper Operator CEA - City Employees' Association 70,408$ 53.10%107,795$ 1,703 63.32$ 35.84%0.00%86.01$
5007 - Traffic Signals & Lighting
Signal and Street Lighting Technician CEA - City Employees' Association 91,208$ 53.10%139,641$ 1,703 82.02$ 29.18%0.00%105.96$
5008 - Fleet
Fleet Maintenance Supervisor MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 21.79%0.00%117.24$
Fleet Services Specialist CEA - City Employees' Association 68,536$ 53.10%104,929$ 1,703 61.63$ 21.79%0.00%75.06$
Heavy Equipment Mechanic CEA - City Employees' Association 80,080$ 53.10%122,603$ 1,703 72.01$ 21.79%0.00%87.71$
5009 - CIP Project Engineering
Administrative Assistant III CEA - City Employees' Association 68,536$ 53.10%104,929$ 1,703 61.63$ 21.79%0.00%75.06$
Capital Improvement Program Administrative Manager MME - Management Employee 133,900$ 53.10%205,002$ 1,703 120.41$ 21.79%0.00%146.65$
Capital Projects Manager I CEA - City Employees' Association 93,600$ 53.10%143,303$ 1,703 84.17$ 21.79%0.00%102.51$
Capital Projects Manager II CEA - City Employees' Association 103,896$ 53.10%159,066$ 1,703 93.43$ 21.79%0.00%113.79$
Capital Projects Manager III CEA - City Employees' Association 112,268$ 53.10%171,884$ 1,703 100.96$ 21.79%0.00%122.96$
Construction Engineering Manager MME - Management Employee 159,302$ 53.10%243,893$ 1,703 143.26$ 21.79%0.00%174.47$
Construction Engineering Manager Professional Engineer MME - Management Employee 167,674$ 53.10%256,711$ 1,703 150.78$ 21.79%0.00%183.64$
Engineer I CEA - City Employees' Association 98,618$ 53.10%150,985$ 1,703 88.68$ 21.79%0.00%108.01$
Engineer II CEA - City Employees' Association 109,434$ 53.10%167,545$ 1,703 98.41$ 21.79%0.00%119.85$
Engineer III CEA - City Employees' Association 118,248$ 53.10%181,039$ 1,703 106.34$ 21.79%0.00%129.51$
Engineering Inspector I CEA - City Employees' Association 86,632$ 53.10%132,635$ 1,703 77.91$ 21.79%0.00%94.88$
Engineering Inspector II CEA - City Employees' Association 93,600$ 53.10%143,303$ 1,703 84.17$ 21.79%0.00%102.51$
Engineering Inspector III CEA - City Employees' Association 109,434$ 53.10%167,545$ 1,703 98.41$ 21.79%0.00%119.85$
Engineering Inspector IV CEA - City Employees' Association 118,248$ 53.10%181,039$ 1,703 106.34$ 21.79%0.00%129.51$
Engineering Technician I CEA - City Employees' Association 72,202$ 53.10%110,542$ 1,703 64.93$ 21.79%0.00%79.08$
Engineering Technician III CEA - City Employees' Association 86,632$ 53.10%132,635$ 1,703 77.91$ 21.79%0.00%94.88$
Major City Projects Manager MME - Management Employee 188,578$ 53.10%288,715$ 1,703 169.58$ 21.79%0.00%206.54$
Senior Civil Engineer MME - Management Employee 144,846$ 53.10%221,761$ 1,703 130.26$ 21.79%0.00%158.64$
Supervising Civil Engineer MME - Management Employee 167,674$ 53.10%256,711$ 1,703 150.78$ 21.79%0.00%183.64$
Indirect Cost Rate
Page 529 of 618
PUBLIC WORKS LABOR RATES
FY 2026-27
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 159,302$ 53.10%243,893$ 1,703 143.26$ 21.79%0.00%174.47$
Transportation Manager Professional Engineer/Traffic Engineer MME - Management Employee 167,674$ 53.10%256,711$ 1,703 150.78$ 21.79%0.00%183.64$
Transportation Planner Engineer I CEA - City Employees' Association 98,618$ 53.10%150,985$ 1,703 88.68$ 21.79%0.00%108.01$
Transportation Planner Engineer II CEA - City Employees' Association 109,434$ 53.10%167,545$ 1,703 98.41$ 21.79%0.00%119.85$
Transportation Planner Engineer III CEA - City Employees' Association 118,248$ 53.10%181,039$ 1,703 106.34$ 21.79%0.00%129.51$
5011 - Active Transportation
Active Transportation Manager MME - Management Employee 127,530$ 53.10%195,250$ 1,703 114.68$ 21.79%0.00%139.67$
5101 - Parking Administration
Administrative Assistant I CEA - City Employees' Association 60,242$ 53.10%92,231$ 1,703 54.17$ 35.88%0.00%73.61$
Administrative Assistant II CEA - City Employees' Association 63,466$ 53.10%97,167$ 1,703 57.07$ 35.88%0.00%77.55$
Administrative Assistant III CEA - City Employees' Association 68,536$ 53.10%104,929$ 1,703 61.63$ 35.88%0.00%83.74$
Maintenance Worker I CEA - City Employees' Association 63,466$ 53.10%97,167$ 1,703 57.07$ 35.88%0.00%77.55$
Maintenance Worker II CEA - City Employees' Association 66,768$ 53.10%102,223$ 1,703 60.04$ 35.88%0.00%81.58$
Parking Compliance Officer I CEA - City Employees' Association 68,536$ 53.10%104,929$ 1,703 61.63$ 35.88%0.00%83.74$
Parking Compliance Officer II CEA - City Employees' Association 74,126$ 53.10%113,488$ 1,703 66.66$ 35.88%0.00%90.57$
Parking Compliance Supervisor MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 35.88%0.00%130.79$
Parking Meter Repair and Collections Worker CEA - City Employees' Association 72,202$ 53.10%110,542$ 1,703 64.93$ 35.88%0.00%88.22$
Parking Operations Coordinator CEA - City Employees' Association 80,080$ 53.10%122,603$ 1,703 72.01$ 35.88%0.00%97.85$
Parking Operations Supervisor MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 35.88%0.00%130.79$
Parking Program Manager MME - Management Employee 133,900$ 53.10%205,002$ 1,703 120.41$ 35.88%0.00%163.61$
5201 - Transit Operations & Maintenance
Communications Coordinator CEA - City Employees' Association 74,126$ 53.10%113,488$ 1,703 66.66$ 26.11%0.00%84.06$
Deputy Director of Public Works Mobility Services MME - Management Employee 179,582$ 53.10%274,942$ 1,703 161.49$ 26.11%0.00%203.66$
Mobility Services Business Manager MME - Management Employee 133,900$ 53.10%205,002$ 1,703 120.41$ 26.11%0.00%151.85$
Transit Coordinator CEA - City Employees' Association 74,126$ 53.10%113,488$ 1,703 66.66$ 26.11%0.00%84.06$
Leave Benefits Amount Percent Amount Percent
Total Days (2,080 hours)260 Parks Maintenance Traffic Signals & Lighting
Less Vacation Days (14) Citywide Indirect Costs 1,155,301 Citywide Indirect Costs 210,070
Less Holidays (13) Direct Costs 4,077,165 28.34%Direct Costs 719,851 29.18%
Less Sick Days (@ 50% of accrual)(6)
Productive Days 227 Swim Center Maintenance Parking Administration
Productive Hours 1,816 Citywide Indirect Costs 139,736 Citywide Indirect Costs 1,379,686
Less Breaks (30 minutes daily)(114) Direct Costs 665,424 21.00%Direct Costs 3,845,798 35.88%
Total Productive Hours (8 hours/day)1,703
Urban Forest Services Transit Operations & Maintenance
Paid Benefit Rate Citywide Indirect Costs 324,598 Citywide Indirect Costs 391,973
Retirement 38.00%Direct Costs 229,260 141.59%Direct Costs 1,501,262 26.11%
Medicare 1.45%
Unemployment 0.10%Streets & Sidewalk Maintenance Stormwater
Group Insurance 13.55%Citywide Indirect Costs 872,926 Citywide Indirect Costs 325,736
Total Paid Benefits Rate 53.10%Direct Costs 2,435,887 35.84%Direct Costs 1,137,402 28.64%
*All Salaries are presented at top of range
**Program indirect costs are allocated as part of the citywide rate
Page 530 of 618
UTILITIES LABOR RATES
FY 2026-27
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 133,900$ 53.10%205,002$ 1,703 120.41$ 28.64%0.00%154.90$
Streets Maintenance Operator SBP CEA - City Employees' Association 80,028$ 53.10%122,524$ 1,703 71.97$ 28.64%0.00%92.58$
Wastewater Collection System Operator SBP CEA - City Employees' Association 98,358$ 53.10%150,587$ 1,703 88.45$ 28.64%0.00%113.78$
6001 - Utilities Administration & Engineering
Administrative Assistant II CEA - City Employees' Association 63,466$ 53.10%97,167$ 1,703 57.07$ 17.05%0.00%66.81$
Assistant Director of Utilities MME - Management Employee 206,518$ 53.10%316,182$ 1,703 185.72$ 17.05%0.00%217.39$
Deputy Director of Utilities Engineering and Planning MME - Management Employee 179,582$ 53.10%274,942$ 1,703 161.49$ 17.05%0.00%189.03$
Deputy Director of Utilities Water MME - Management Employee 179,582$ 53.10%274,942$ 1,703 161.49$ 17.05%0.00%189.03$
Engineer I CEA - City Employees' Association 98,618$ 53.10%150,985$ 1,703 88.68$ 17.05%0.00%103.81$
Engineering Technician II CEA - City Employees' Association 76,050$ 53.10%116,433$ 1,703 68.39$ 17.05%0.00%80.05$
Financial Analyst MME - Management Employee 107,042$ 53.10%163,883$ 1,703 96.26$ 17.05%0.00%112.68$
Lead Utility Billing Assistant CEA - City Employees' Association 74,126$ 53.10%113,488$ 1,703 66.66$ 17.05%0.00%78.03$
Safety Manager MME - Management Employee 121,576$ 53.10%186,134$ 1,703 109.33$ 17.05%0.00%127.98$
Senior Civil Engineer MME - Management Employee 144,846$ 53.10%221,761$ 1,703 130.26$ 17.05%0.00%152.47$
Supervising Administrative Assistant CEA - City Employees' Association 74,126$ 53.10%113,488$ 1,703 66.66$ 17.05%0.00%78.03$
Utilities Business Manager MME - Management Employee 147,758$ 53.10%226,219$ 1,703 132.87$ 17.05%0.00%155.54$
Utilities Special Projects Manager MME - Management Employee 137,982$ 53.10%211,252$ 1,703 124.08$ 17.05%0.00%145.24$
Utilities Special Projects Manager Professional Engineer MME - Management Employee 144,846$ 53.10%221,761$ 1,703 130.26$ 17.05%0.00%152.47$
Utility Billing Assistant CEA - City Employees' Association 63,466$ 53.10%97,167$ 1,703 57.07$ 17.05%0.00%66.81$
Water Meter and Radio Installation Technician CEA - City Employees' Association 66,768$ 53.10%102,223$ 1,703 60.04$ 17.05%0.00%70.28$
6003 - Water Treatment
Water Treatment Plant Chief Maintenance Technician CEA - City Employees' Association 115,232$ 53.10%176,422$ 1,703 103.63$ 17.05%15.30%139.86$
Water Treatment Plant Chief Operator CEA - City Employees' Association 121,342$ 53.10%185,776$ 1,703 109.12$ 17.05%15.30%147.28$
Water Treatment Plant Maintenance Technician SBP CEA - City Employees' Association 112,190$ 53.10%171,764$ 1,703 100.89$ 17.05%15.30%136.17$
Water Treatment Plant Operator SBP CEA - City Employees' Association 112,190$ 53.10%171,764$ 1,703 100.89$ 17.05%15.30%136.17$
Water Treatment Plant Supervisor MME - Management Employee 147,758$ 53.10%226,219$ 1,703 132.87$ 17.05%15.30%179.34$
6004 - Water Distribution
Underground Utilities Locator CEA - City Employees' Association 76,050$ 53.10%116,433$ 1,703 68.39$ 17.05%15.30%92.30$
Water Distribution Chief Operator CEA - City Employees' Association 109,434$ 53.10%167,545$ 1,703 98.41$ 17.05%15.30%132.82$
Water Distribution System Operator SBP CEA - City Employees' Association 98,358$ 53.10%150,587$ 1,703 88.45$ 17.05%15.30%119.38$
Water Distribution System Supervisor MME - Management Employee 133,900$ 53.10%205,002$ 1,703 120.41$ 17.05%15.30%162.52$
6005 - Water Resources
Recycled Water Specialist CEA - City Employees' Association 103,896$ 53.10%159,066$ 1,703 93.43$ 17.05%15.30%126.10$
Water Conservation Specialist CEA - City Employees' Association 103,896$ 53.10%159,066$ 1,703 93.43$ 17.05%15.30%126.10$
Water Resources Program Manager MME - Management Employee 133,900$ 53.10%205,002$ 1,703 120.41$ 17.05%15.30%162.52$
Water Resources Technician CEA - City Employees' Association 88,920$ 53.10%136,138$ 1,703 79.96$ 17.05%15.30%107.92$
6101 - Wastewater Administration
Deputy Director of Utilities Wastewater MME - Management Employee 179,582$ 53.10%274,942$ 1,703 161.49$ 17.05%15.30%217.96$
Wastewater Associate CEA - City Employees' Association 60,242$ 53.10%92,231$ 1,703 54.17$ 17.05%15.30%73.12$
Water Meter and Radio Installation Technician CEA - City Employees' Association 66,768$ 53.10%102,223$ 1,703 60.04$ 17.05%15.30%81.04$
6102 - Wastewater Collections
Wastewater Collection System Chief Operator CEA - City Employees' Association 109,434$ 53.10%167,545$ 1,703 98.41$ 17.05%15.30%132.82$
Wastewater Collection System Operator SBP CEA - City Employees' Association 98,358$ 53.10%150,587$ 1,703 88.45$ 17.05%15.30%119.38$
Wastewater Collection System Supervisor MME - Management Employee 133,900$ 53.10%205,002$ 1,703 120.41$ 17.05%15.30%162.52$
Indirect Cost Rate
Page 531 of 618
UTILITIES LABOR RATES
FY 2026-27
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 Compliance Inspector SBP CEA - City Employees' Association 108,212$ 53.10%165,674$ 1,703 97.31$ 17.05%15.30%131.34$
6104 - Water Resource Recovery
Water Resource Recovery Facility Chief Maintenance Technician CEA - City Employees' Association 115,232$ 53.10%176,422$ 1,703 103.63$ 17.05%15.30%139.86$
Water Resource Recovery Facility Chief Operator CEA - City Employees' Association 121,342$ 53.10%185,776$ 1,703 109.12$ 17.05%15.30%147.28$
Water Resource Recovery Facility Maintenance Technician SBP CEA - City Employees' Association 112,190$ 53.10%171,764$ 1,703 100.89$ 17.05%15.30%136.17$
Water Resource Recovery Facility Operator SBP CEA - City Employees' Association 112,190$ 53.10%171,764$ 1,703 100.89$ 17.05%15.30%136.17$
Water Resource Recovery Facility Supervisor MME - Management Employee 147,758$ 53.10%226,219$ 1,703 132.87$ 17.05%15.30%179.34$
6106 - Water Quality Lab
Laboratory Analyst SBP CEA - City Employees' Association 108,212$ 53.10%165,674$ 1,703 97.31$ 17.05%15.30%131.34$
Laboratory Manager MME - Management Employee 147,758$ 53.10%226,219$ 1,703 132.87$ 17.05%15.30%179.34$
Senior Laboratory Analyst CEA - City Employees' Association 115,232$ 53.10%176,422$ 1,703 103.63$ 17.05%15.30%139.86$
6107 - Solid Waste Program
Solid Waste and Recycling Coordinator CEA - City Employees' Association 103,896$ 53.10%159,066$ 1,703 93.43$ 29.36%15.30%139.36$
Solid Waste and Recycling Program Manager MME - Management Employee 133,900$ 53.10%205,002$ 1,703 120.41$ 29.36%15.30%179.61$
6201 - Whale Rock Reservoir
Whale Rock Reservoir Supervisor MME - Management Employee 133,900$ 53.10%205,002$ 1,703 120.41$ 17.05%15.30%162.52$
Water Supply Operator SBP CEA - City Employees' Association 98,358$ 53.10%150,587$ 1,703 88.45$ 17.05%15.30%119.38$
Leave Benefits Citywide Indirect Costs Amount Percent
Total Days (2,080 hours)260 Water 1,681,910$
Less Vacation Days (14) Sewer 1,854,624
Less Holidays (13) Whale Rock 327,855
Less Sick Days (@ 50% of accrual)(6) Total Indirect Costs 3,864,389$ 17.05%
Productive Days 227
Productive Hours 1,816 Program Costs - Direct Costs
Less Breaks (30 minutes daily)(114) Water 8,408,198
Total Productive Hours (8 hours/day)1,703 Sewer 9,561,341
Whale Rock 1,682,420
Paid Benefit Rate Total Direct Costs 19,651,959$
Retirement 38.00%
Medicare 1.45%Indirect Costs - Public Utilities Admin & Eng 3,007,466 15.30%
Unemployment 0.10%Total Program Costs 22,659,425$
Group Insurance 13.55%
Total Paid Benefits Rate 53.10%Utility Supported Services Amount Percent
Solid Waste Program Direct costs 397,402$
*All Salaries are presented at top of range Cost Allocation 116,685$ 29.36%
**Indirect costs are not allocated to support positions
Stormwater Program Amount Percent
Citywide Indirect Costs 325,736$ 28.64%
Program Direct Costs 1,137,402$
Page 532 of 618
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$
Enterprise Cost of Services Allocation Summary-2026-27 using 2024-25 Actual Amounts
Allocation Type
Water
Enterprise
Sewer
Enterprise Parking Enterprise Total Enterprise
Allocation
Public Safety 167,761$ 615,477$ -$ 783,238$
Right-of-Way Maintenance 566,846$ 439,231$ -$ 1,006,077$
Total 734,607$ 1,054,708$ -$ 1,789,315$
Page 533 of 618
Page 534 of 618
Item 5e
Department: Administration
Cost Center: 1005
For Agenda of: 3/3/2025
Placement: Consent
Estimated Time: N/A
FROM: Greg Hermann, Deputy City Manager
Prepared By: Robert Hill, Sustainability & Natural Resources Official
SUBJECT: APPROVE AN EASEMENT WITH PACIFIC GAS AND ELECTRIC
COMPANY FOR THE COUNTY OF SAN LUIS OBISPO’S BOB JONES
PATHWAY PROJECT
RECOMMENDATION
1. Adopt a draft Resolution entitled, “A Resolution of the City Council of the City of San
Luis Obispo, California, authorizing a Utility Distribution Easement with Pacific Gas
and Electric Company that will encumber property owned by the City of San Luis
Obispo identified as Assessor’s Parcel Number 076-121-018 commonly known as the
Filipponi Ecological Reserve.” (Attachment A).
2. Authorize the Mayor to sign the Easement Deed identified as document LD# 2231 -12-
10067.
POLICY CONTEXT
There are two areas of pertinent City policy applicable to evaluating the request from the
County of San Luis Obispo to accommodate the Utility Distribution Easement with Pacific
Gas and Electric Company (“PG&E”) that is necessary to complete the Bob Jones
Pathway Project.
1. Support for the County’s Bob Jones Pathway Project can be found in a suite of
City policy documents:
a) The Land Use Element of the General Plan (2014), with Goal # 10
(Environment), “Support statewide and regional efforts to create more
sustainable communities, reduce greenhouse gas emissions, and develop
transportation systems that support all modes of circulation.”
b) The Circulation Element of the General Plan (2014) calls for achieving a
transportation mode split objective of 20% of all trips being made by bicycle,
which is echoed by the Climate Action Plan for Community Recovery (2020)
that also places a strong emphasis on addressing emissions from regional
trips.
c) The Active Transportation Plan (2021) addresses the need for regional
collaboration and specifically names the subject project with Goal 1.9
Page 535 of 618
Item 5e
Collaborate with Regional Partners. “Cooperate with the County, State, San
Luis Obispo Council of Governments, Cuesta College and Cal Poly in the
planning and design of regional bicycle and pedestrian facilities (e.g. Bob
Jones City-to-Sea Bike Trail, Chorro Valley Trail, Edna-Price Canyon Trail)
to expand regional active transportation and recreation opportunities.”
2. The City of San Luis Obispo’s policies and procedures for real property acquisition
and disposal are found at Section 475 of the Financial Management Manual, which
further incorporates City Charter Article IX, Section 906 and City Council
Resolution No. 10052 (2009 Series). Policy guidance pertinent to granting the
proposed permanent and temporary construction easements to another public
agency can be found in the sub-section (475-11) regarding long-term use of real
property permanently intended for specific City-approved purposes by others: “The
proposed use must further the Council’s intended goals or policies for the specific
property, and shall not conflict or preclude any existing or planned City use” and
“The proposed use should be consistent with the goals and objectives of the City’s
General Plan for land use.”
DISCUSSION
Utility Distribution Easement
This request is to enter into a Utility Distribution Easement (the “Easement”) with Pacific
Gas and Electric Company (“PG&E”) that is necessary for the County of San Luis Obispo
to complete the Bob Jones Pathway Project (Attachment B). The Easement encumbers
a strip of land along the southern portion of the City’s Filipponi Ecological Reserve
property. The Easement is necessary to accommodate an electric power pole relocation.
The key components of the Easement are as follows:
1. Access to the City’s property to construct, reconstruct, replace, maintain, inspect,
and remove the public utility facility.
2. The Easement area is a 25-foot strip of land adjacent to the Bob Jones Pathway
and proximate to South Higuera Street.
3. Vegetation and tree management within 35 feet contiguous with the Easement.
(Note: PG&E has authorities with the California Department of Fish and Wildlife
(CDFW) to conduct vegetation and tree management activities where CDFW
jurisdiction of Fish and Game Code are applicable.)
4. The Easement is non-exclusive.
5. PG&E may install fencing and gates to facilitate ingress and egress with prior
written permission from the City.
The form of the Easement is based on PG&E’s standard template.
Background
The Bob Jones Pathway (sometimes also referred to as the Bob Jones Trail and the City-
to-Sea Trail) was envisioned over 25 years ago as a pedestrian and bicycle facility to join
the communities of San Luis Obispo and Avila Beach with a trail along San Luis Obispo
Page 536 of 618
Item 5e
Creek. There are two existing sections of the Bob Jones Pathway, a 2.5 -mile segment
between Ontario Road and Avila Beach operated by the County of San Luis Obispo and
a 1.1-mile segment operated by the City of San Luis Obispo between Prado Road and
Los Osos Valley Road.
The next new segment of the Bob Jones Pathway is being undertaken by the County of
San Luis Obispo’s Parks and Recreation Department and Public Works Department and
is a 4.4-mile segment stretching from the Octagon Barn Center located off of South
Higuera Street to the existing Ontario Road staging area. The County has completed and
certified an Environmental Impact Report for the project and has been awarded $18.25
million in funding through a State of California Active Transportation Program (ATP) grant
facility that is overseen by the California Transportation Commiss ion (CTC). Additional
funding has been approved by the San Luis Obispo Council of Governments (SLOCOG)
to support the project.
Current Project Status1
At the regularly scheduled March 20, 2025 CTC Meeting, the County requested an
amendment to the original project scope by proposing a segmented approach, allowing
the project to be delivered under two successive segments. Segment 1, between the
Octagon Barn Trailhead and Clover Ridge Lane, would advance to the construction phase
in 2026 in accordance with ATP “Timely Use of Funds” requirements, and this segment
will be funded primarily by ATP funds. The alignment of Segment 2, between Clover Ridge
Lane and the Ontario Road Trailhead will concurrently continue into design and move into
the construction phase after its original alignment is modified, utilizing Caltrans right of
way to bypass the property where the County was unsuccessful in securing an easement.
The California Transportation Commission favorably reviewed and approved the County’s
scope and segmentation request at the Commission’s March 2025 meeting, allowing the
County to advance Segment 1 and Segment 2 under separate delivery timelines.
Caltrans approved the Segment 1 Construction Documents on December 15, 2025. At
the regularly scheduled January 27, 2026 Board of Supervisor’s meeting, County staff
were authorized to advertise Segment 1 for construction bids. Segment 1 is currently
scheduled to be bid for construction on March 26, 2026, and bids will be opened on April
23, 2026. Construction of Segment 1 is anticipated to begin in fall of 2026 and conclude
by summer of 2028. The County is currently coordinating with their design consultant to
execute a contract amendment to complete final design of Segment 2. It is anticipated
that Segment 2 will be advertised for construction in spring of 2028.
Previous Council or Advisory Body Action
The City Council approved the purchase of th e Filipponi Ecological Reserve property by
adoption of Resolution No. 8987 (1999 Series) and the acquisition was completed on
April 12, 2000.
1 This section is based on personal communications with County Public Works staff on February 9, 2026,
and is meant to be informational only, as this is not a City project.
Page 537 of 618
Item 5e
On December 9, 2020, the Planning Commission reviewed the draft Active Transportation
Plan (subsequently adopted by City Council in February 2021), which identified the Bob
Jones Pathway Project. The Planning Commission’s action included approval of a
General Plan Conformity Report that was included as Attachment 4 to the Planning
Commission Agenda Report for that hearing in accordance with California Government
Code Section 65402.
On April 2, 2024, the City Council approved Permanent and Temporary Easements for
the Bob Jones Pathway.
On February 4, 2025, the City Council approved an Amendment to Permanent and
Temporary Easements for the Bob Jones Pathway.
Please note that the Permanent and Temporary Easements granted to the County of San
Luis Obispo, as amended, will be used in Phase I of the Bob Jones Pathway Project. The
subject Utility Distribution Easement is located contiguously with the Permanent
Easement area, as the relocated electrical pole will be located just outside of the pathway
itself.
Public Engagement
An extensive public engagement process was conducted leading up to the adoption of
the City’s Active Transportation Plan, wherein the Bob Jones Pathway was specifically
discussed. The County of San Luis Obispo has also conducted numerous public meetings
regarding the project over the course of the past 20 years. Any member of the public may
comment on this item either in writing or in-person at the hearing.
CONCURRENCE
The City Attorney’s Office has reviewed and approved the form of the Easement.
ENVIRONMENTAL REVIEW
The County of San Luis Obispo is the lead agency for the environmental determination
for its Bob Jones Pathway Project under the California Environmental Quality Act and is
also responsible for all applicable regulatory agency permitting and requirements. The
recirculated Environmental Impact Report was certified by the County Board of
Supervisors on February 24, 2015 (SCH # 2010031121).
FISCAL IMPACT
Budgeted: No Budget Year: FY 2025-26
Funding Identified: No
Page 538 of 618
Item 5e
Fiscal Analysis:
Funding
Sources
Total Budget
Available
Current
Funding
Request
Remaining
Balance
Annual
Ongoing
Cost
General Fund
State
Federal
Fees
Other:
Total N/A N/A N/A N/A
No compensation is offered for the Utility Distribution Easement, as is customary for this
type of easement. The County of San Luis Obispo is responsible for maintenance of the
Bob Jones Pathway Project and PG&E would be responsible for the Utility Distribution
Easement, if approved.
ALTERNATIVES
Council may request further clarification from staff, may request changes to the
proposed resolution or easement prior to approval, or may decide not to approve
the recommendations contained in this Council Agenda Report. A decision not to
approve may jeopardize the County of San Luis Obispo’s ability to comply with applicable
funding requirements and engineering standards necessary to complete the Bob Jones
Pathway Project, which is a long-standing community project of regional significance that
is consistent with numerous City goals and policies. Any proposed changes to the form
of easement will require negotiation with PG&E.
ATTACHMENTS
A - Draft Resolution authorizing a Utility Distribution Easement with Pacific Gas and
Electric Company
B - Utility Distribution Easement with Pacific Gas and Electric Company
Page 539 of 618
Page 540 of 618
R ______
RESOLUTION NO. _____ (2026 SERIES)
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN LUIS
OBISPO, CALIFORNIA, AUTHORIZING UTILITY DISTRIBUTION
EASEMENT THAT WILL ENCUMBER A PORTION OF PROPERTY
OWNED BY THE CITY OF SAN LUIS OBISPO IDENTIFIED AS
ASSESSOR’S PARCEL NUMBER 076-121-018, COMMONLY KNOWN
AS THE FILIPPONI ECOLOGICAL RESERVE
WHEREAS, the City of San Luis Obispo has adopted policies for protection,
management, and public use of open space lands and natural and cultural resources
acquired by the City; and
WHEREAS, the City of San Luis Obispo owns and manages open space areas
totaling over 4,300 acres, including the approximately 70-acre Filipponi Ecological
Reserve; and
WHEREAS, the County of San Luis Obispo has received grant funding to construct
and implement its Bob Jones Pathway Project, which necessitates the purchase of both
a permanent easement for the pathway and a temporary construction easement from the
City of San Luis Obispo that will encumber the City’s Filipponi Ecological Reserve
property; and
WHEREAS, on April 2, 2024, the City Council approved the County of San Luis
Obispo’s request for a Permanent and Temporary Construction Easement document by
Resolution No. 11485 (2024 Series), which was recorded as Document No. 2024026 814
with the San Luis Obispo County Clerk-Recorder on September 23, 2024; and
WHEREAS, on February 4, 2025, the City Council approved the County of San
Luis Obispo’s request for an Amendment to Permanent and Temporary Construction
Easement document by Resolution No. 11540 (2025 Series), which was recorded as
Document No. 2025005195 with the San Luis Obispo County Clerk-Recorder on February
26, 2025; and
WHEREAS, the County of San Luis and Pacific Gas and Electric Company now
request a Utility Distribution Easement in order to relocate an electricity power pole that
will conflict with the alignment and planned construction of the Bob Jones Pathway.
NOW, THEREFORE, BE IT RESOLVED by the Council of the City of San Luis
Obispo as follows:
SECTION 1. Recitals. The recitals set forth above are hereby adopted as the
findings of the City in adopting the policies herein.
SECTION 2. Environmental Review. The County of San Luis Obispo is the lead
agency for the environmental determination for its Bob Jones Pathway Project under the
Page 541 of 618
Resolution No. _____ (2026 Series) Page 2
R ______
California Environmental Quality Act and is also responsible for all applicable regulatory
agency permitting and requirements. The re-circulated Environmental Impact Report was
certified by the County Board of Supervisors on February 24, 2015 (SCH # 2010031121).
SECTION 3. Bob Jones Pathway Project. The City Council hereby authorizes the
Utility Distribution Easement titled “Easement Deed” and referenced as Document LD#
2231-12-10067, based on the following findings:
a) The Utility Distribution Easement is in necessary for the County of San Luis
Obispo to construct the Bob Jones Pathway Project , which is consistent
with various City of San Luis Obispo policy documents including the Land
Use and Circulation Elements of the General Plan (2014), as well as the
adopted Climate Action Plan for Community Recovery (2020) and the Active
Transportation Plan (2021).
b) The grant of the Utility Distribution Easement is consistent with the City of
San Luis Obispo’s policies and procedures for real property acquisition and
disposal found at Section 475 of the Financial Management Manual, which
further incorporates City Charter Article IX, Section 906 and City Council
Resolution No. 10052 (2009 Series). Specifically, granting the Utility
Distribution Easement in furtherance of the County of San Luis Obispo’s
Bob Jones Pathway Project consistent with the sub-section (475-11)
regarding long-term use of real property permanently intended for specific
City-approved purposes by others: “The proposed use must further the
Council’s intended goals or policies for the specific property, and shall not
conflict or preclude any existing or planned City use” and “The proposed
use should be consistent with the goals and objectives of the City’s General
Plan for land use.”
c) The grant of the Utility Distribution Easement is consistent with the
conservation purposes of the property, as well as the grant funding that was
provided by the California Department of Transportation’s “Environmental
Enhancement and Mitigation Program” (EEMP) that was awarded at the
time of acquisition (1999/2000) and the “Agreement Declaring Restrictive
Covenants” that was recorded on title to the property to ensure that the
property is only used in a manner consistent with the purposes of the grant ,
because the small frontage area of the Utility Distribution Easement will not
significantly impair or interfere with the conservation purposes of the
property and the EEMP grant.
Upon motion of Council Member ___________, seconded by Council Member
___________, and on the following roll call vote:
AYES:
NOES:
ABSENT:
The foregoing resolution was adopted this _____ day of _______________ 2026.
Page 542 of 618
Resolution No. _____ (2026 Series) Page 3
R ______
___________________________
Mayor Erica A. Stewart
ATTEST:
______________________
Teresa Purrington
City Clerk
APPROVED AS TO FORM:
______________________
J. Christine Dietrick
City Attorney
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the
City of San Luis Obispo, California, on ______________________.
___________________________
Teresa Purrington
City Clerk
Page 543 of 618
Page 544 of 618
Utility Distribution Easement (02/2020) Modified 10/13/2025
RECORDING REQUESTED BY AND RETURN TO:
PACIFIC GAS AND ELECTRIC COMPANY
300 Lakeside Drive, Suite 210
Oakland, CA 94612
Attn: Land Rights Library
Location: City/Uninc
Recording Fee $
Document Transfer Tax $
[ ] This is a conveyance where the consideration and
Value is less than $100.00 (R&T 11911).
[ ] Computed on Full Value of Property Conveyed, or
[ ] Computed on Full Value Less Liens
& Encumbrances Remaining at Time of Sale
[ ] Exempt from the fee per GC 27388.1 (a) (2); This
document is subject to Documentary Transfer Tax
(SPACE ABOVE FOR RECORDER'S USE ONLY)
Signature of declarant or agent determining tax
LD# 2231-12-10067 EASEMENT DEED
CITY OF SAN LUIS OBISPO, a California Charter Municipal corporation,
hereinafter called Grantor, hereby grants to PACIFIC GAS AND ELECTRIC COMPANY, a California
corporation, hereinafter called Grantee, the right from time to time to excavate for, construct, reconstruct,
replace (of initial or any other size), remove, maintain, inspect, and use facilities and associated
equipment for public utility purposes, including, but not limited to electric, gas, and communication
facilities, together with a right of way therefor, on, over, and under the easement area as hereinafter set
forth, and also ingress thereto and egress therefrom, over and across the lands of Grantor situated in the
unincorporated area of the County of San Luis Obispo, State of California, described as follows:
(APN 076-121-018)
The parcel of land described and designated PARCEL 2 in the deed from Herbert W. Filipponi as
Trustee, and others to Grantor dated March 7, 2000 and recorded as Document No. 2000-019356, San
Luis Obispo County Records.
The easement area is described as follows:
A strip of land of the uniform width of 25 feet lying contiguous to and easterly of the easterly boundary
line of the Frontage Road known as South Higuera Street and extending from the southerly boundary
line of said lands northerly approximately 577 feet (measured along said easterly boundary line) to the
northerly boundary line of said lands. Said strip of land is shown upon the print of Grantee’s Drawing
No. 35607414 attached hereto and made a part hereof.
Page 545 of 618
Utility Distribution Easement (02/2020) Modified 10/13/2025
Grantor further grants to Grantee the right, from time to time, to trim or to cut down, without Grantee
paying compensation, any and all trees and brush now or hereafter that interfere with Grantee’s facilities
within said easement area, and shall have the further right, from time to time, to trim and cut down trees
and brush 35 feet contiguous to and easterly of the easterly boundary line of the said easement area
which in the opinion of Grantee interfere with or pose a hazard to the facilities installed hereunder, or
as Grantee deems necessary to comply with applicable state or federal regulations. Grantee shall
promptly remove or cause to be discarded any trimmings, downed trees or brush that it creates within
the easement area.
Grantor also grants to Grantee the right to use such portion of said lands contiguous to said easement
area for staging or access purposes as may be reasonably necessary in connection with the excavation,
construction, reconstruction, replacement, removal, maintenance and inspection of said facilities within
the easement area.
Grantor hereby covenants and agrees not to place or construct, nor allow a third party to place or
construct, any building or other structure, or store flammable substances, or drill or operate any well, or
construct any reservoir or other obstruction within said easement area, or diminish or substantially add
to the ground level within said easement area, or construct any fences that will interfere with the
maintenance and operation of said facilities. The grant of this easement is expressly intended to be non-
exclusive, and Grantor shall have the right to use the Easement Area provided that such use does not
unreasonably interfere with Grantee’s use as set forth herein and subject to other easements, restrictions,
or rights-of-way of record.
In the event Grantee shall make any excavation on said lands pursuant to this grant, Grantee shall restore
said lands as nearly as practicable to their condition prior to such excavation including, without limiting
the generality of the foregoing, pavement, sidewalks, lawns and shrubs. Grantee shall repair any other
damage it causes to the easement area.
Grantee agrees to indemnify and hold harmless Grantor from any and all loss, damages or liability
connected with Grantee’s occupation of said lands or resulting from the injury to or death of any person,
or damage to or loss or destruction of any property arising out of Grantee’s negligent acts or omissions
or willful misconduct; provided, however, that this indemnity shall not extend to that portion of such
loss or damage that shall have been caused by Grantor's comparative negligence or willful misconduct.
Grantee shall have the right to install, maintain, and use gates in all fences which now cross or shall
hereafter cross said easement area provided that Grantee first obtain the written approval of Grantor,
such approval shall not be unreasonably delayed or withheld. Grantor may only deny such a request if
Grantor determines that such improvements unreasonably interfere with the public’s use of said lands
or pose a health and safety risk.
The legal description herein, or the map attached hereto, defining the location of this utility distribution
easement, was prepared by Grantee pursuant to Section 8730(c) of the Business and Professions Code.
This document may be executed in multiple counterparts, each of which shall be deemed an original,
but all of which, together, shall constitute one and the same instrument.
Page 546 of 618
Utility Distribution Easement (02/2020) Modified 10/13/2025
The provisions hereof shall inure to the benefit of and bind the successors and assigns of the respective
parties hereto, and all covenants shall apply to and run with the land.
Dated: , .
CITY OF SAN LUIS OBISPO,
a California Charter Municipal corporation
By:
Print Name:
Title:
I hereby certify that a resolution was adopted on the day of , 20 , by the
authorizing the foregoing grant of easement.
By Title
Page 547 of 618
Utility Distribution Easement (02/2020) Modified 10/13/2025
State of California
County of )
On , before me, Notary Public,
Insert name
personally appeared
,
who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within
instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that
by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed
the instrument.
I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and
correct.
WITNESS my hand and official seal.
(Seal)
Signature of Notary Public
CAPACITY CLAIMED BY SIGNER
[ ] Individual(s) signing for oneself/themselves
[ ] Corporate Officer(s) of the above named corporation(s)
[ ] Trustee(s) of the above named Trust(s)
[ ] Partner(s) of the above named Partnership(s)
[ ] Attorney(s)-in-Fact of the above named Principal(s)
[ ] Other
A notary public or other officer completing this certificate verifies only the identity of the individual who
signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of
that document.
Page 548 of 618
Page 549 of 618
Utility Distribution Easement (02/2020)
Attach to LD: 2231-12-10067
Area, Region or Location: 4
Land Service Office: San Luis Obispo
Line of Business: Electric Distribution (43)
Business Doc Type: Easements
MTRSQ: 22.31.12.16.13, 22.31.12.16.24,
FERC License Number:
PG&E Drawing Number: 35607414
Plat No.: NN3225
LD of Affected Documents:
LD of Cross Referenced Documents:
Type of interest: Electric Pole Line Easements (3), Utility Easement (86)
SBE Parcel:
% Being Quitclaimed:
Order or PM: 35607414
JCN:
County: San Luis Obispo
Utility Notice Number:
851 Approval Application No: ;Decision:
Prepared By: M22F
Checked By: l3b0
Approved By:
Revised by:
Page 550 of 618
Item 5f
Department: Administration
Cost Center: 1001
For Agenda of: 3/3/2026
Placement: Consent
Estimated Time: N/A
FROM: Greg Hermann, Deputy City Manager
Prepared By: Natalie Harnett, Policy and Project Manager
SUBJECT: LEASE AMENDMENT WITH SBA 2012 TC ASSETS, LLC FOR
TELECOMMUNICATIONS FACILITY LEASE AT LAGUNA LAKE GOLF
COURSE
RECOMMENDATION
1. Approve a Draft Resolution (Attachment A) authorizing the First Amendment to the
Lease Agreement between the City of San Luis Obispo and SBA 2012 TC Assets,
LLC, a Delaware limited liability company, to extend the lease for telecommunications
facilities at Laguna Lake Golf Course for an additional 20 -year term.
2. Authorize the Finance Director to implement any necessary budget adjustments to
reflect the amended lease terms and appropriate a $45,000 one-time payment from
the lessee to the Laguna Lake Golf Course Maintenance Project (account 2000030).
POLICY CONTEXT
The City’s Financial Management Manual (Section 475-C) allows for long-term leases of
City property on a case-by-case basis and provides guidance for leases that support
significant City goals, plans, or policies and offer measurable community benefits. The
policy emphasizes that the overarching principle is to pursue an approach that best
achieves the City’s objectives given the circumstances. The original lease for this property
was executed in accordance with all City policies and procedures. The recommendation
follows Council direction from a Closed Session discussion regarding price and terms for
the associated property and lease and is in alignment with the applicable guidance from
the City’s Financial Management Manual.
In addition, Council approval of the lease is required by Resolution No. 10052 (2009),
which states that “no sale or lease of real property nor any sale of personal property of a
value in excess of one thousand dollars ($1,000.00) nor any lease of personal property
for a period exceeding three (3) years shall be authorized by the Council except by
resolution passed by affirmative vote of three-fifths (3/5) of all members of the Council.”
Page 551 of 618
Item 5f
DISCUSSION
Background
The City of San Luis Obispo currently holds five cellular communication site leases
executed between 2003 and 2017. These leases provide locations for wireless service
infrastructure, including antennas, towers, and related transmitting equipment. A ground
lease is the legal agreement that authorizes a wireless provider or tower co mpany to use
City-owned land for these purposes in exchange for rent.
In June 2004, the City Council approved a Memorandum of Understanding with Sprint
PCS, Assets, LLC to lease a portion of Laguna Lake Golf Course for a
telecommunications facility, pending planning approvals for their project. Project plans
were subsequently approved and the City Council approved a lease agreement on
February 1, 2005. The initial term was five years, with options to extend for three
additional five-year terms, consistent with standard telecommunications leases that
require long-term certainty for uninterrupted service. The original lease agreement is
included as Attachment B.
Sprint PCS was later acquired by TowerCo Acquisition LLC, which became a subsidiary
of SBA 2012 TC Assets, LLC (“SBA”) in 2012. SBA has operated the tower since that
time. The site currently hosts two cellular carriers, New Cingular Wireless (AT&T) and T -
Mobile, which use the tower infrastructure to provide wireless service to the surrounding
areas of the City.
The tenant, now SBA, has exercised all three of the initial five-year renewal options, and
the current lease expired in April 2025. SBA has expressed interest in further extending
the lease and has remained proactive and responsive, including providing rent payment
for 2025. No formal notice of lease termination has been issued, as the City was actively
working through the logistics of the lease ext ension. The City Council met in closed
session on November 18, 2025, to discuss the lease and provide direction for a potential
lease extension. SBA has remained in good standing with the City and has cooperated in
good faith.
Although the original lease term expired in April 2025, the parties agreed to proceed by
amendment rather than a new agreement because the majority of the existing terms
remain acceptable and continue to govern the relationship. Staff therefore recommend
approval of Attachment C, which amends the existing lease to add four successive five-
year renewal options along with the following key changes:
Section 3. Term: The amendment adds four (4) additional successive five-year
Renewal Terms beyond the current term. Each Renewal Term will automatically
extend unless the Lessee provides at least sixty (60) days’ written notice of its
intent not to renew. The first additional Renewal Term will commence on April 20,
2025, following the expiration of the current term on April 19, 2025.
Page 552 of 618
Item 5f
Public Purpose Termination Provision: Under the original agreement, SBA held
a unilateral right to terminate the lease for convenience with 60 days’ notice, while
the City had no comparable option. This amendment adds a new termination right,
providing the City greater flexibility should the Premises be required for public
purposes. During any Renewal Term, the City may terminate the lease with two
(2) years’ prior written notice. The parties will negotiate in good faith to identify a
potential relocation site on City property; however, if a mutually acceptable
relocation site cannot be reached, or if the Lessee is unwilling or unable to relocate,
the lease will automatically terminate at the end of the two -year notice period. This
provision establishes a clear off -ramp for the City and enhances long-term control
of the property.
Section 4. Rent: Effective retroactively to April 20, 2025, annual rent will increase
from $48,346 to $58,000, escalated annually by Consumer Price Index (CPI) or 3
percent (3%), whichever is greater.
Section 23. Assignment and Subletting: Section 23(E)(1) is deleted and
replaced to provide the City with fifty percent (50%) revenue sharing from any new
narrowband or broadband sublessees operating on the Premises. The provision
excludes existing sublessees (New Cingular Wireless PCS and T -Mobile West)
and any new carrier that enters a separate ground lease directly with the City.
One-Time Payment: Upon full execution of the First Amendment, the Lessee will
pay the City a one-time payment of $45,000.
Standard Provisions: The amendment includes standard legal provisions
affirming that the remainder of the lease remains in effect, California law governs,
the City has authority to enter into the agreement, and the Lessee may update and
record accurate property descriptions at its expense.
Previous Council or Advisory Body Action
On November 18, 2025, the City Council met in closed session pursuant to Government
Code section 54956.8 to provide direction to its real property negotiators regarding the
lease of telecommunications facilities at Laguna Lake Golf Course. The proposed Lease
Amendment is the result of those negotiations and is now presented for Council
consideration in open session.
Public Engagement
Notice of this agenda item was provided through the meeting's posted agenda. The public
may submit comments in writing before the meeting or share their input during the public
meeting.
CONCURRENCE
The Parks and Recreation department, IT and Finance were consulted at the onset of
lease negotiations and concur with the recommendation.
Page 553 of 618
Item 5f
ENVIRONMENTAL REVIEW
This action is not considered a “project” under the California Environmental Qual ity Act
(CEQA) pursuant to CEQA Guidelines Section 15060(c)(3) because it involves an
administrative activity that will not result in a direct or reasonably foreseeable indirect
physical change in the environment.
Additionally, the proposed lease amendment is categorically exempt from CEQA under
CEQA Guidelines Section 15301 (Class 1 - Existing Facilities), which applies to the
operation, permitting, and leasing of existing public or private facilities involving negligible
or no expansion of existing use. The amendment would extend the term of an existing
telecommunications lease at an established facility at Laguna Lake Golf Course and does
not authorize any new construction or expansion of the existing use.
FISCAL IMPACT
Budgeted: Yes Budget Year: 2025-26
Funding Identified: Yes
Fiscal Analysis:
Funding
Sources
Total Budget
Available
Current
Funding
Request
Remaining
Balance
Annual
Ongoing
Cost
General Fund N/A N/A N/A N/A
State
Federal
Fees
Other:
Total N/A N/A N/A N/A
There is no direct fiscal impact associated with this request beyond staff time required for
negotiation. Cell tower leases provide a source of passive revenue for the City. The
increased rent will be backdated to April 2025 and reflects an approximate 20 percent
year over year increase, resulting in an estimated additional $10,000 in annual revenue
from what was originally budgeted. In addition, the City will receive a one-time payment
of $45,000. Staff recommend allocating the $45,000 one-time payment to the Laguna
Lake Golf Course Maintenance Project Account (2000030) to support maintenance costs
and upcoming projects at the Laguna Lake Golf Course, where the lease is located.
ALTERNATIVES
Modify terms of the lease. Council could choose to change the proposed terms, in which
case staff would return to SBA to determine if the revised terms are acceptable.
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Item 5f
Do not amend the lease. Under this alternative, the City could allow the lease to expire
without renewal, which would mean terminating the existing agreement. The
telecommunications infrastructure is already in place, and discontinuing the lease could
disrupt services to the community. While the City could issue an RFP for a new tower
operator, the process is uncertain, would require significant staff resources, and may not
result in terms more favorable than those currently proposed. SBA has been a reliable
tenant throughout the lease term.
ATTACHMENTS
A – Resolution Approving First Amendment to Lease Agreement
B – 2005 Sprint PCS Lease Agreement
C – First Amendment to Lease Agreement (Exhibit A to Resolution)
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R ______
RESOLUTION NO. _____ (2026 SERIES)
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN LUIS
OBISPO, CALIFORNIA, APPROVING THE FIRST AMENDMENT WITH
SBA 2012 TC ASSETS, LLC FOR TELECOMMUNICATIONS FACILITIES
AT LAGUNA LAKE GOLF COURSE
WHEREAS, the City entered into a lease agreement with Sprint PCS Assets, LLC
on February 1, 2005, for an initial five-year term with options to extend for three additional
five-year terms; and; and
WHEREAS, Sprint PCS was later acquired by TowerCo Acquisition LLC, which
became a subsidiary of SBA 2012 TC Assets, LLC (“SBA”) in 2012, and SBA has
operated the telecommunications facility since that time; and
WHEREAS, SBA has exercised all three initial five-year renewal options, and the
current lease term expired in April 2025; and
WHEREAS, in late 2020, SBA first expressed interest in further extending the
lease, and while the lease has technically expired, SBA has remained proactive and
responsive, including providing rent payment for 2025; and
WHEREAS, the City Council met in closed session on November 18, 2025, to
discuss options for the Laguna Lake Golf Course telecommunications site and determine
negotiating parameters for the lease extension, and staff subsequently negotiated a lease
amendment within the parameters established by Council; and
WHEREAS, the Financial Management Manual (Section 475 -C) authorizes long-
term leases of City property on a case-by-case basis when they support City goals, plans,
or policies and provide measurable community benefits, and ; and
NOW, THEREFORE, BE IT RESOLVED by the Council of the City of San Luis
Obispo as follows:
SECTION 1. The City Council has determined, based on the circumstances at the
time, that approval of Lease Amendment is in the best interest of the City and ensures
continued reliable telecommunications service to the community.
SECTION 2. The City Council hereby approves the First Amendment to the Lease
Agreement with SBA 2012 TC Assets, LLC, substantially in the form attached hereto as
Exhibit A, and authorizes the City Manager or designee to execute the amendment and
any related documents necessary to effectuate the lease extension.
SECTION 3. The City Manager or designee is authorized to take all actions
necessary to implement this Resolution, including recording the lease amendment and
updating financial records to reflect rent and revenue-sharing provisions.
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Resolution No. _____ (2026 Series) Page 2
R ______
SECTION 4. This Resolution shall take effect immediately upon adoption.
Upon motion of Council Member ___________, seconded by Council Member
___________, and on the following roll call vote:
AYES:
NOES:
ABSENT:
The foregoing resolution was adopted this _____ day of _______________ 20 2X.
___________________________
Mayor Erica A. Stewart
ATTEST:
______________________
Teresa Purrington
City Clerk
APPROVED AS TO FORM:
______________________
J. Christine Dietrick
City Attorney
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the
City of San Luis Obispo, California, on ______________________.
___________________________
Teresa Purrington
City Clerk
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00746132 - v2 1
CA45998-A/Laguna Lakes
Prepared by: Tiffany Gonsalves
After recording return to: Rita Drinkwater
SBA Network Services, LLC
8051 Congress Avenue
Boca Raton, FL 33487
Ph: 800-487-7483 ext. 7872
Parcel ID: 053-111-058
FIRST AMENDMENT TO TELECOMMUNICATIONS FACILITY LEASE AT
LAGUNA LAKE GOLF COURSE
THIS FIRST AMENDMENT TO TELECOMMUNICATIONS FACILITY LEASE
AT LAGUNA LAKE GOLF COURSE (“First Amendment”) is executed this ______ day of
_____________, 202___, and is effective April 20, 2025 (“Effective Date”) by and between
CITY OF SAN LUIS OBISPO, a California municipal corporation, having an address at 990
Palm Street, San Luis Obispo, CA 93401 (“Lessor”) and SBA 2012 TC ASSETS, LLC, a
Delaware limited liability company, having a principal office located at 8051 Congress
Avenue, Boca Raton, FL 33487 (“Lessee”).
WHEREAS, Lessor and Sprint PCS Assets, LLC, a Delaware limited liability company,
entered into that certain Telecommunications Facility Lease At Laguna Lake Golf Course dated
February 1, 2005, as evidenced by that certain Memorandum of Agreement dated August 17,
2009, and recorded August 25, 2009, as Doc. No. 2009047880 (hereinafter referred to as
“Lease”) and assigned to Lessee, f/k/a TowerCo Assets LLC, a Delaware limited liability
company, successor by merger to Tower Entity 4 LLC, a Delaware limited liability company,
pursuant to that certain Assignment and Assumption of Lease dated September 23, 2008, and
recorded January 27, 2009, as Doc. No.2009003794; said recordings of the Clerk/Recorder of
San Luis Obispo County, California, for Lessee’s use of a portion of the real property
(“Premises”), located at 11175 Los Osos Valley Road, San Luis Obispo, CA 93405 (hereinafter
referred to as “Land”), being more particularly described in the attached Exhibit “A”; and
WHEREAS, Lessor and Lessee desire and intend to amend and supplement the Lease as
provided herein.
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NOW, THEREFORE, for good and valuable consideration, the receipt and sufficiency
of which is hereby, acknowledged, the parties hereto covenant, agree, and bind themselves to the
following modifications to the Lease:
1. Section 3. Term, of the Lease is hereby amended to include the following:
In addition to the Renewal Terms as referenced in the Lease, the Lease is hereby
amended to include four (4) additional successive Renewal Terms of five (5) years, each
of which shall be deemed automatically extended unless Lessee notifies Lessor of its
intention not to renew the Lease at least sixty (60) days prior to the commencement of the
succeeding Renewal Term. The first additional Renewal Term shall commence on April
20, 2025, upon the expiration of the Renewal Term expiring on April 19, 2025.
In the event Lessor determines in its reasonable discretion that the Premises are required for
public purposes, during each Renewal Term Lessor may terminate this Lease upon providing two
(2) years’ prior written notice. Following such notice, the parties shall negotiate in good faith to
identify a potential relocation site within the Land. Should the parties fail to reach an agreement
on a mutually acceptable site, or if Lessee is unable or unwilling to relocate, this Lease shall
terminate automatically upon the expiration of the two-year notice period.
2. Section 4. Rent, of the Lease is hereby amended to include the following:
A. Retroactively to April 20, 2025, Lessor's Annual Rent shall be increased to the total
amount of Fifty-Eight Thousand and No/100 Dollars ($58,000.00).
3. Section 20. Notice, of the Lease is hereby amended as follows:
LESSOR: City of San Luis Obispo
990 Palm Street
San Luis Obispo, CA 93401
LESSEE: SBA 2012 TC Assets, LLC
Attn: Site Administration
8051 Congress Avenue
Boca Raton, FL 33487-1307
Re: CA45998-A/Laguna Lakes
4. Section 23. Assignment and Subletting, subsection E1, of the Lease is hereby deleted
in its entirety and replaced with the following:
Lessee shall pay to Lessor revenue share equal to fifty percent (50%) of all revenue
derived from new narrowband or broadband sublessees using the Premises ("Revenue
Share"). Notwithstanding the foregoing, Revenue Share shall not apply to (i) existing
sublessees New Cingular Wireless PCS and T-Mobile West, or (ii) any new sublessee
that enters a separate ground lease directly with the Lessor for its equipment. All
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Revenue Share contained herein shall be payable one month in arrears upon Lessee’s
receipt of rental payment from the applicable sublessee. Provided further, that in the
event any said new sublessee enters into a separate ground lease for equipment storage
with Lessor, Revenue Share for such sublessee shall not apply.
5. Upon full execution of this First Amendment, Lessee shall pay to Lessor a one-time
payment of Forty-Five Thousand and No/100 Dollars ($45,000.00).
6. Capitalized terms not defined in this First Amendment will have the meaning ascribed to
such terms in the Lease.
7. This First Amendment will be governed by and construed and enforced in accordance
with the laws of the state in which the Land is located without regard to principles of
conflicts of law.
8. Except as specifically set forth in this First Amendment, the Lease is otherwise
unmodified and remains in full force and effect and is hereby ratified and reaffirmed. In
the event of any inconsistencies between the Lease and this First Amendment, the terms
of this First Amendment shall take precedence.
9. Lessor acknowledges that the exhibits attached to the Lease may be incomplete or
contain inaccuracies and, accordingly, Lessee may replace and substitute such exhibits at
its cost and with written consent of Lessor, with an accurate survey and/or legal
descriptions of the Premises and re-record this First Amendment with copy provided to
Lessor. Following such re-recording, the descriptions contained therein shall serve as the
descriptions for the same for all purposes under the Lease.
10. Lessor represents and warrants to Lessee that Lessor is the sole owner in fee simple title
to the Land and Lessor’s interest under the Lease and that consent or approval of no other
person is necessary for Lessor to enter into this First Amendment.
11. This First Amendment may be executed in one or more counterparts and by the different
parties hereto in separate counterparts, each of which when executed shall be, deemed to
be an original but all of which taken together shall constitute one, and the same First
Amendment.
12. Lessee shall have the right to record this First Amendment.
[The remainder of this page is intentionally left blank. Signatures to follow.]
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IN WITNESS WHEREOF, the parties have executed this First Amendment as of the
day and year first above written.
LESSOR:
City of San Luis Obispo, a California
municipal corporation
By: ___________________________________
Print Name: _________________________
Title: __________________________________
A Notary Public or other officer completing this certificate verifies only the identity of the
individual who signed the document to which this certificate is attached, and not the truthfulness,
accuracy or validity of that document.
STATE OF CALIFORNIA )
COUNTY OF )
On _________________________, 202___, before me, ____________________________
personally appeared __________________, who proved to me on the basis of satisfactory
evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and
acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies),
and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of
which the person(s) acted, executed the instrument.
I certify under PENALTY OF PERJURY under the laws of the State of California that the
foregoing paragraph is true and correct.
WITNESS my hand and official seal.
____________________________________
Notary Public________________________
My Commission Expires _______________
(NOTARY SEAL)
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WITNESSES: LESSEE:
SBA 2012 TC Assets, LLC, a Delaware
limited liability company
_______________________________________ By: ________________________________
Joshua Koenig, Executive Vice
Print Name: __________________________ President and General Counsel
_______________________________________
Print Name: __________________________
STATE OF FLORIDA
COUNTY OF PALM BEACH
The foregoing instrument was acknowledged before me by means of [X] physical
presence or [ ] online notarization, this _____ day of _______________________, 202___, by
Joshua Koenig, Executive Vice President and General Counsel of SBA 2012 TC Assets, LLC, a
Delaware limited liability company, on behalf of said company, who is personally known to me
and did not take an oath.
___________________________________
Notary Public ________________________
My Commission Expires _______________
(NOTARY SEAL)
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EXHIBIT “A”
Legal description to be incorporated upon receipt of final survey.
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Item 6b
Department: Finance
Cost Center: 2002
For Agenda of: 3/3/2025
Placement: Business
Estimated Time: 180 minutes
FROM: Whitney McDonald, City Manager
Prepared By: Scott Collins, Assistant City Manager; Greg Hermann, Deputy City Manager;
Emily Jackson, Finance Director; Natalie Harnett, Policy and Project Manager; Riley
Kuhn, Principal Budget Analyst
SUBJECT: FY 2026-27 BUDGET SUPPLEMENT PREVIEW AND DISCUSSION OF
OPERATIONAL INITIATIVES
RECOMMENDATION
1. Review and discuss the FY 2026-27 Budget Supplement Preview; and
2. Provide direction to staff regarding the draft expenditure reductions to be
recommended as part of the FY 2026-27 Budget Supplement in June 2026; and
3. Provide direction to staff on funding of the City’s Section 115 Pension Pre-Funding
Trust or an alternate use of the funding currently assigned for this purpose
POLICY CONTEXT
The City’s Budget Policies that are reviewed and adopted every two years with adoption
with the bi-annual Financial Plan require that the City maintain a balanced budget over
the two-year period of the Financial Plan. Specifically, policy requires the City Council to
pass a balanced budget where operating revenues fully cover operating expenditures. As
demonstrated by the long-term forecast for the General Fund, expenditure reductions will
be necessary to achieve a balanced budget in FY 2026-27. Pursuant to Section 804 of
the City Charter, the City Council must adopt the FY 2026-27 Budget by June 30, 2026,
for the appropriations to be in place when the next fiscal year begins.
Development of the 2025-27 Financial Plan was guided by the City’s Fiscal Policies and
Budget Balancing Strategies, both of which were reviewed by the City Council as part of
the Budget Foundation item in January 2025 and formally approved with adoption of the
2025-27 Financial Plan in June 2025.
DISCUSSION
Background
The report is organized in the following sections:
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Overview
This section provides a high-level summary of the report, including important contextual
information. It includes a discussion of the relevant actions taken with development and
adoption of the 2025-27 Financial Plan, a preview of the actions to be recommended with
the FY 2026-27 budget, and an updated long-term forecast for the General Fund. It also
includes discussion of upcoming initiatives which will require additional investments from
the General Fund. Some of these initiatives, like the opening of a fifth fire station, have
been discussed at length and are factored into the long-term forecast. Others are new,
and will have cost implications for the General Fund, like the use of dwindling opioid
settlement agreement funds to pay for Licensed Psychiatric Technicians.
Recommendations
This section includes and seeks City Council input on the draft budget reductions
recommended by the City Manager which were carefully crafted to minimize impacts to
service levels, the community, and the organization. This section also includes discussion
on the Fiscal Health Contingency Plans currently in place, as well as discussion on the
$2 million in funding set aside for deposit into the City’s 115 Pension Pre-Funding Trust,
the City’s pension funded status, and certain improvements to the budget process and
document which are intended to increase transparency for readers.
Operational Initiatives
In order to adjust to slower revenue growth while continuing to meet emerging needs,
staff recommend a multi-pronged approach. This section includes discussion of how the
City can support its workforce and modernize operations, balancing workload and
exploring new initiatives, and alignment through a longer-term strategic framework.
Next Steps
This item serves as a preview of recommendations to be included in the FY 2026-27
Budget Supplement. Any input provided by the City Council as a part of this item will be
incorporated into staff’s formal recommendations for consideration at the FY 2026 -27
budget hearing on June 2, 2026.
Previous Council or Advisory Body Action
With adoption of the 2025-27 Financial Plan, the City Council adopted a set of Budget
Balancing Strategies. The recommendations in this report operationalize those Council
adopted strategies.
During the April 2025 Special Meeting, the City Council discussed the need to better align
the City’s long-term commitments, shorter-term goals, emergent priorities, and essential
“core” services. This item is responsive to that request.
Public Engagement
Public comment on this item can be provided to the City Council through written
correspondence prior to the meeting and through public testimony at the meeting.
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Item 6b
CONCURRENCE
All departments participated in development of the draft budget reductions and concur
with the recommendations.
ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to the recommended
actions in this report because the actions do not constitute a “Project” under CEQA
Guidelines Sec. 15378.
FISCAL IMPACT
Budgeted: N/A Budget Year: 2025-26 and 2026-27
Funding Identified: N/A
Fiscal Analysis:
Funding
Sources
Total Budget
Available
Current
Funding
Request
Remaining
Balance
Annual
Ongoing
Cost
General Fund $0 $0 $0 $0
State
Federal
Fees
Other:
Total $0 $0 $0 $0
There is no direct fiscal impact associated with staff’s recommendations to receive,
discuss, and provide staff with direction. Council direction on this item will be incorporated
into future budgets at which point there will be a fiscal impact.
ALTERNATIVES
Council could direct staff to modify the budget reduction recommendations. The
purpose of this item is to seek direction from Council and requested changes to the
recommendation will be incorporated with the FY 2025-26 supplemental budget.
ATTACHMENTS
A - Budget Update
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Introductfon
The primary purpose of this item is to provide a comprehensive update on the City’s General Fund
budget in advance of formal budget adoptfon in June 2026. As noted during development of the
2025-27 Financial Plan, the June 2025 Long-Term Forecast for the General Fund identffied a deficit
in future years due to general economic conditfons which have caused a slowing to the revenue
growth and known future costs (partfcularly, the need to staff a new fire statfon). Actfon was taken
with development of the 2025-27 Financial Plan to address the immediate revenue/expenditure
imbalance, but additfonal changes are needed in order to balance the budget for FY 2026-27 and
the 2027-29 Financial Plan period. This item provides an overview of the budgetary positfon of
the General Fund, including an updated Long-Term Forecast for the General Fund, and a preview
of staff recommendatfons for modest expenditure reductfons to be considered with adoptfon of
the FY 2026-27 Budget Supplement in June 2026.
While expenditure reductfons are necessary to maintain a balanced budget in the current and
next Financial Plan, staff are taking a more holistfc approach to balancing the budget to ensure
the overall fiscal and organizatfonal health of the City and contfnued pursuit of community goals
in the long-term. In additfon to presentfng draft expenditure reductfons for the City Council’s
input in advance of the June 2026 Budget Hearing, this item also includes an overview of changes
that staff are making to the budget to improve transparency and other work being done to ensure
that the organizatfon is well positfoned to address evolving community needs. Lastly, staff are
seeking Council input on funding of the Sectfon 115 Trust and consideratfon of terminatfon of the
Fiscal Health Contfngency Plans actfvated in 2023 and 2025. Additfonal informatfon for each item
follows.
Overview
Development of the 2025-27 Financial Plan and General Fund Long-Term
Forecast
2025-2027 Financial Plan Development
The 2025-27 Financial Plan includes a balanced budget of $117.6 million in expenditures for the
General Fund despite slowing revenue growth, rising costs, and rapid shifts in federal policy with
significant expected impacts on economic conditfons. Achieving a balanced Financial Plan
required changes to how the City develops its budget, both in terms of how revenues were
forecasted and expenditure budgets were developed. Revenue forecastfng methodology was
changed, especially in property taxes, to more accurately predict results. Salary savings
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assumptfons were slightly increased to better align with recently observed trends. Departments
were asked to submit base budgets that constrained non-staffing costs to FY 2024-25 adopted
levels, requiring staff to more accurately forecast expenditures and, in some cases, to reduce
funding for discretfonary items. Notably, this constrained base was also applied to the second
year of the 2025-27 Financial Plan despite contfnued observed cost increases. These changes in
the City’s budgetfng methodology should be expected to result in lower end of year unassigned
fund balance, while increasing the risks that revenue targets may not be attained and expenditure
budgets may be exceeded if unantfcipated expenses arise during the year.
The City also reallocated $1.0 million of Local Revenue Measure (LRM) funding from the capital
budget to the operatfng budget to maintain funding for ongoing operatfons. This
recommendatfon was made because the City has had difficulty delivering on a very ambitfous
Capital Improvement Plan since the passage of Measure G-20 due to ongoing staffing challenges
as a result of a natfonal shortage of engineers and competftfon with neighboring agencies for
engineers and project managers. The Capital Improvement Plan (CIP) included in the 2025-27
Financial Plan was adjusted to more accurately reflect the City’s current capacity to deliver
projects, and minimal impact is expected as a result of the modest reductfons in CIP funding.
The table below provides a high level view of the General Fund Long-Term Forecast included in
the 2025-27 Financial Plan:
Table 1. Financial Plan Long-term Forecast
Planning for 2027-29 Financial Plan
While these changes were sufficient to deliver a balanced budget for the current Financial Plan
period, the Long-Term Forecast for the General Fund stfll indicated a deficit beginning in FY 2027-
28. This deficit was largely driven by the additfon of the projected costs to open and operate a
fifth fire statfon at the south end of the City. The requirement for a new fire statfon (Fire Statfon
5) comes from the development agreement for Avila Ranch which the City entered into in 2017
and obligates the City to open the statfon once the development is more than 50% complete,
antfcipated to occur in the second half of FY 2027-28.
The City typically updates its Long-Term Forecast every six months. Table 2 below provides a
revised Long-Term Forecast for the General Fund and includes many of the changes incorporated
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with the 2025-27 Financial Plan, in additfon to new items that reflect current understanding of
the City’s economic outlook. The 2025-27 Financial Plan assumed that the $1.0 million reductfon
in capital expenditures would be temporary, and that this funding would be restored to the capital
budget in FY 2027-28. Based on the fact that the $1.0 million decrease to CIP funding has resulted
in minimal impact to City projects, and in order to avoid significant impacts to City services
through deeper reductfons to the operatfng budget, staff recommend contfnuing to fund capital
expenditures at this lower level going forward. The CIP has been built to accommodate this
funding shift, so no impacts are antfcipated to the funding levels or projects included in the
current CIP.
The revised Long-Term Forecast also reflects lower than previously forecasted City payments to
CalPERS thanks to strong investment returns in recent years. For each year that CalPERS generates
investment returns in excess of its target rate, the City should see savings relatfve to the projected
annual increases. It is important to note that the converse is true when CalPERS experiences poor
investment returns which cause City contributfons to increase more quickly than projected. Other
updates to the Forecast include increased Transient Occupancy Tax revenue based on recent
strength in tourism, increased development fee revenue based on an uptfck in permitting actfvity
in the last twelve months, increased franchise fee revenue based on recently implemented
changes to solid waste fees, and a reductfon in cannabis tax revenue based on a sharp downturn
observed in FY 2024-25.
This revised Forecast also reflects modest changes to the tfmeline for the opening of the fifth fire
statfon. Previous versions of the forecast assumed that all operatfng costs for the statfon would
be incurred for the entfrety of FY 2027-28 but based on the buildout of Avila Ranch to date , staff
now expect only a partfal year of operatfng costs will be necessary.
The net impact of these changes is a significant improvement to the forecasted deficit, decreasing
from the June 2025 forecast of $3.0 million in FY 2027-28 down to $1.2 million and effectfvely
eliminatfng the forecasted $1.9 million FY 2028-29 deficit, as detailed below:
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Table 2. Updated Long-term Forecast
The forecasted deficit shown above is projected to be reduced over tfme as revenue eventually
grows more quickly than expenditures, as has typically been the case for the City. This assumes
contfnued growth in consumer spending, tourism, and property values, and also assumes no new
programs or other costs outside of those identffied below. The forecast above stf ll indicates a
need for expenditure reductfons, and those reductfons will be factored in with the development
of the FY 2026-27 Supplemental Budget (identffied below in the recommendatfons sectfon).
Consistent with historic forecast methodology, the Long-Term Forecast for the General Fund
reflects known expenditure changes from the current year, most notably the additfon of $2.0
Actuals Financial Plan Forecast
FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29
Tax & Franchise Revenue
Sales Tax 54,357,111$ 55,470,441$ 55,766,497$ 57,439,492$ 59,593,473$
Property Tax 24,923,847 25,944,966 27,112,490 27,925,865 28,973,085
Transient Occupancy Tax 11,417,888 11,099,705 11,495,652 11,830,022 12,310,522
Utility User Tax 7,501,436 6,605,306 6,671,359 6,871,500 7,129,181
Business Tax 3,138,271 3,230,170 3,262,472 3,360,346 3,486,359
Franchise Fees 2,622,351 2,242,429 2,793,556 2,862,363 3,050,951
Cannabis Tax 814,502 1,000,000 800,000 850,000 900,000
Total Tax & Franchise Revenue 104,775,406 105,593,017 107,902,026 111,139,587 115,443,571
User Fees
Development Review 5,697,332 4,606,812 5,806,435 6,047,628 6,317,295
Parks & Recreation 2,643,907 2,280,283 2,320,590 2,390,207 2,473,865
Fire 3,331,998 1,759,183 1,774,654 1,827,894 1,891,870
Police 834,584 690,200 690,200 710,906 735,788
Business Licenses 792,548 632,470 732,469 754,443 780,849
Total User Fees 13,300,370 9,968,947 11,324,348 11,731,078 12,199,666
General Government 7,778,702 1,669,077 1,778,568 1,703,801 1,739,494
2023 Storm Reimbursement 909,090 - - - -
Total Fees & Other Revenue 21,079,071 11,638,024 13,102,916 13,434,879 13,939,160
Total Revenue 126,763,568 117,231,041 121,004,942 124,574,466 129,382,731
Operating Expenditures
Staffing 75,489,526 76,242,202 80,215,937 84,661,616 87,655,863
Other Operating Expenditures 18,291,470 24,124,355 18,222,995 18,385,360 18,757,109
Cost Allocation (5,367,608) (5,671,069) (5,552,675) (5,830,309) (6,121,824)
Total Operating Expenditures 88,413,388 94,695,488 92,886,257 97,216,667 100,291,148
Debt Service 1,757,889 1,724,965 1,512,468 1,515,354 1,513,783
Financing Activity - - - - -
Capital 26,010,000 25,523,604 25,574,676 26,602,020 27,154,060
Other Transfers 7,231,653 1,132,074 792,339 429,911 466,671
Total Expenditures 123,412,930 123,076,132 120,765,740 125,763,952 129,425,662
Revenue - Expenditures 3,350,638 (5,845,090) 239,202 (1,189,486) (42,931)
Use of Fund Balance 9,167,831 5,845,090 246,000 - -
Surplus / (Deficit)12,518,469$ -$ 485,202$ (1,189,486)$ (42,931)$
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million in operatfng costs related to Fire Statfon 5 coming online in the out years. In additfon to
costs that have been factored into the forecast, it is also important look ahead to upcoming
known initfatfves that will require an investment of staff tfme and/or financial resources. This
exercise provides important context for the budgetary decisions made on an annual basis, as it is
important that the budget will be able to support new initfatfves in the coming years.
New Initiatives (Forecasted and Not Forecasted)
Forecasted Initfatfve. In additfon to Fire Statfon 5 operatfng costs which were included in the
forecast presented with the 2025-27 Financial Plan, staff has also added a “one-tfme” cost
estfmated at $375,000 in FY 2027-28 to support an update to the City’s Housing Element of the
General Plan, to maintain compliance with State law (California Government Code §65585
requires that local governments update their housing elements every eight years; the City last
updated the housing element in 2020).
Non-Forecasted Initfatfves. Other upcoming changes and new initfatfves that are currently NOT
factored into the revised General Fund forecast include, but are not limited to following:
Decrease to Opioid Settlement Funds currently supporting County Licensed Psychiatric
Technicians assigned to Community Action Team and Mobile Crisis Unit. Licensed
Psychiatric Technicians (LPT) from the County that support the Community Action Team
and Mobile Crisis Unit are currently paid for with Opioid Settlement Agreement funds.
The annual allotment of settlement funds is less than the annual cost of the LPT contracts,
and this shortfall has been offset with prior year Opioid Settlement balances which are
forecasted to run out in FY 2027-28. Absent additional settlements, the General Fund
would need to subsidize or fully support the cost of the contracts if the City determines
that they should continue absent an identified alternative funding source. The City’s
current cost for both positions is $235,063 and increases by 2.5% - 7.5% annually per the
contracts with the County. The table below details the projected revenues and
expenditures:
Table 3. Opioid Fund Balance
Development Impact Fee Study. Per Government Code 66016.5(a)(8), Development
Impact Fee studies are required to be updated at least every eight years, from the period
FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Settlement Revenue 333,073$ 183,212$ 129,808$ 121,188$
LPT Contracts 127,303 235,063 246,816 259,157
Surplus / (Deficit)205,770 (51,851) (117,008) (137,968)
Opioid Fund Balance 205,770$ 153,920$ 36,911$ (101,057)$
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beginning on January 1, 2022. The City initiated a Development Impact Fee Study in FY
2023-24, but that effort was tabled due to turnover in staff leading the effort and some
identified issues with fee policy and program administration that needed to be addressed
before the study could be finalized. Work is underway to address some of the identified
issues, but the City will need to move forward with a new Impact Fee Study to be adopted
by 2030 in order to comply with State law. In FY 2025-26, the City Council approved a
Significant Operating Budget Change (SOBC) in the amount of $190,136 for consultant
expense to conduct an impact fee and Infrastructure Finance program analysis and Impact
Fee Study. Staff is using a portion of the funding currently through work with a consultant
to develop a funding plan for the construction of the Hwy. 101/Prado Road Interchange
project. That effort in part will also support the future impact fee study. In addition, staff
is working to identify a consultant to assess and make recommendations for
administration of the fee program. It is expected that these efforts will fully utilize the
available funding and that an additional $100,000 may be needed in the 2027-29 Financial
Plan timeframe to support the Impact Fee Study.
User Fee Study. Per the City Council's adopted policy related to User Fee Cost Recovery,
the City should conduct a User Fee Study every three years. The last User Fee Study was
accepted by the Council on July 2, 2024. Staff will need to initiate the next User Fee Study
in FY 2026-27 for adoption by the City Council in Spring 2027 to comply with the User Fee
Cost Recovery policy. Based on the cost of the last User Fee Study, staff estimates a
$50,000 cost for consultant support for this effort in FY 2026-27.
Additional potential future costs. Beyond the items noted above, the forecast also does
not include:
o The potential addition of staff positions as recommended in the Police
Department Staffing Study and Public Works Maintenance Division Staffing Study
(both presented to the City Council on January 14 , 2025). The cost to add all of
the positions recommended in the Police Department’s staffing study is estimated
at over $2.8 million a year, based on current position costs (note that with
adoption of the 2025-27 Financial Plan, the City Council approved the addition of
2.00 FTE Police Officers at a total cost of $324,282, which was partially supported
by COPS Hiring Program funding which covers up to 75% of the entry-level salary
and benefits for each position for a three year period). The cost to add all of the
positions recommended in the Public Works Maintenance Division staffing study
is estimated at $727,996 annually, based on current position costs. To date, the
City Council has approved three of the positions recommended in the staffing
study; the annual cost for the remaining positions is estimated at $259,522 based
on current position costs. Although not included in the staffing study
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recommendations, it is also worth noting that development of new facilities will
require additional staff resources to maintain those assets.
o The potential creation and administration of a Rental Housing Registry program
(to be discussed during the upcoming Rental Housing Registry Study Session on
February 24, 2026).
o Cal Poly on campus fire service needs.
o Ongoing implementation of new fire hazard severity zone maps.
o Additional investments in Downtown including economic development funding
set to expire at the end of the current financial plan.
o Ongoing work to address Oracle ERP related issues identified as part of an
upcoming system “health check” that is designed to ensure that business
processes are stable and that the City can maximize use of the system.
While the costs of these upcoming efforts are only estfmated at this tfme, staff are tracking these
important initfatfves to ensure proper planning so that the budget is well positfoned to support
these costs when or if the City will incur them.
The Path Forward: Summary of Next Steps
In order to address the forecasted deficit, staff plan to recommend budget reductfons with the FY
2026-27 Budget Supplement. These reductfons have been carefully selected to minimize
community and organizatfonal impacts, but some impact is inevitable. In additfon to these
reductfons, staff also plan to implement several operatfonal improvements to maximize
transparency and service delivery in a constrained funding environment. This multf-pronged
approach will both address the structural deficit and set the organizatfon on a course for future
success.
First, staff have identffied several improvements to the budget process that should help achieve
greater efficiency and transparency goals. The potentfal changes, which may require additfonal
funding and take multfple years to accomplish, are detailed in additfonal sectfons below and are
summarized as follows:
Ensuring that the budget and the long-term forecast for the General Fund are consistent
and utflize the same methodology, contfnuing improvements implemented in the 2025 -
27 Financial Plan.
Revising and more clearly communicatfng the City’s revenue forecastfng methodology.
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Clearly communicatfng that the ability to make additfonal discretfonary payments (ADPs)1
to CalPERS relies upon the availability of unassigned fund balance at year-end, which is
largely generated through salary savings and conservatfve revenue forecasts.
Potentfally changing the General Fund’s reserve calculatfon methodology. Historically, the
City has excluded the City’s annual Unfunded Accrued Liability (UAL2) payments to
CalPERS from its calculatfon of overall General Fund operatfng reserve amounts. The
assumptfon has been that an amount equivalent to a 20% reserve for the UAL payments
has been held in assigned fund balance and therefore excluded from operatfng
expenditures for purposes of calculatfng the reserve requirement. The amount held as
assigned fund balance for this purpose has been steady at $2.0 million for the past several
years. As the annual UAL payment for the General Fund will be $15.3 million in FY 2026-
27, this methodology does not provide a true 20% General Fund reserve. A General Fund
reserve that incorporates current UAL payments would be approximately $3.1 million
higher in FY 2026-27.
More accurately budgetfng for Public Safety overtfme, which has been underfunded for
years. Typically, overtfme budget exceedances have been absorbed within the Fire and
Police Department budgets by staffing vacancies, but increased service demands, such as
increased police presence at special events and mutual aid support requests, have put
additfonal strain on these budgets. As a result, staff plan to recommend that all public
safety budget reductfons discussed below are re-allocated to overtfme to more closely
reflect actual expenses.
Staff also plan to invest in the organizatfon to standardize and improve operatfons. Thi s will
include thoughtiul reorganizatfons to realize operatfonal efficiencies and improve service delivery,
and the ability to implement new initfatfves, such as those discussed above, to address future
needs, and the creatfon of a long-term strategic framework that brings all of the City’s goals,
values, and services into one place, helping staff to spot overlaps, streamline work, and stay
focused on what matters most to the Council and community. Additfonal informatfon regarding
this strategic framework is included below.
1 Additional Discretionary Payments allow the City to improve its funded status more quickly than required
by CalPERS.
2 Annual UAL payments are payments required by CalPERS to pay down the City’s unfunded liabilities
over 20 years.
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Recommendatfons
Expenditure Reductfons
Following adoptfon of the 2025-2027 Financial Plan in June 2025, staff began a comprehensive
budget reductfon exercise to develop thoughtiul optfons that would address the identffied budget
deficit. All departments prepared two sets of budget reductfon optfons equal to 5% and 8% of the
departments’ respectfve ongoing operatfng budget. These targets were intentfonally set higher
than what was believed necessary to address the structural deficit and higher than staff expected
to recommend to provide flexibility for economic deterioratfon and to ensure that a sufficient
range of optfons would be developed at one tfme, rather than over and over again, to minimize
disruptfon and anxiety for the organizatfon. All departments and all major funds were included in
the exercise. The one exceptfon was Special Revenue funds, which were excluded since the City
has limited ability to control and adjust those budgets. Public Works and Utflitfes provided lists of
reductfon optfons for the City’s four Enterprise Funds (Parking, Transit, Water and Sewer), but
staff is not recommending reductfons to those programs at this tfme. The Leadership Team
carefully reviewed proposed reductfons over several days to ensure that the final
recommendatfons would generate sufficient savings while minimizing impacts to the community
and the organizatfon.
The result of this process is a list of expenditure reductfons totaling $1,663,973, of which
$576,379 is recommended to be re-allocated to public safety overtfme, for a net reduction in
spending of $1,087,594. The recommended expenditure reductfons represent significant effort
by staff and deliberatfon by the Leadership Team to identffy a means for reducing expenditures
while minimizing impacts to the community and to staff. Consistent with Council’s adopted
Budget Balancing Strategies, recommendatfons do not reflect across the board reductfons. While
all departments partfcipated in the exercise and reductfons are recommended in each
department, there is variability in the amounts and types of reductfons between departments
based on the antfcipated service level impacts, ability to address critfcal items including core
services and Major City Goal work programs, and consideratfon of the existfng constraints within
departmental budgets.
Budget balancing and reductfon exercises can cause anxiety and uncertainty for any organizatfon
if not done thoughtiully and transparently. Understanding this, City leadership has prioritfzed
communicatfon on this topic and provided regular updates to City staff through the budget
balancing exercise via all staff emails and the City Manager’s bi-monthly all employee briefings.
The City Manager and Finance Director also held a series of “Budget Balancing Listening Sessions”
at the Police Department, Fire Department, City Hall and the Corporatfon Yard through the month
of January to provide additfonal informatfon and answer staff questfons. In late January and early
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February, City leadership also met with represented employee groups to review reductfon
recommendatfons, and no significant concerns were expressed.
The proposed reductfons by department, including the relatfve size of the reductfon as a
percentage of current year budgets, and the proposed Full Time Equivalent (FTE) personnel
reductfons are detailed below:
Table 4. Expenditure Reduction Summary
Notably, all positfons recommended for eliminatfon are vacant or will become vacant3, before
they would be eliminated, and those vacant positfons will remain unfilled to ensure that they can
be eliminated without impacts to existfng employees effectfve July 1, 2026 . Recommended
reductfons do not result in the layoff of any filled positfons.
Descriptfons of the reductfons proposed for each department are included in the tables below:
3 Three Firefighter positions are recommended for elimination in the Fire Department; however, only two
are currently vacant. Staff anticipate that at least one Firefighter will pass the Fire Engineer qualification
examination before the end of FY 2025-26, which would create a third vacant position. If a third vacancy
does not occur by July 1,2026, no current employee will be adversely affected by the recommended
position eliminations.
Department FY 2025-26
Adopted Budget Reductions % of Budget FTE Reduction
Administration/IT 10,983,688$ 175,700$ 1.60%0.50
City Attorney 1,657,575 60,853 3.67%(0.15)
Community Development 7,973,537 170,125 2.13%-
Finance 2,770,356 29,935 1.08%-
Fire 18,214,320 453,246 2.49%3.00
Human Resources 2,037,833 48,200 2.37%-
Police 25,564,923 123,133 0.48%1.00
Parks & Recreation 6,141,965 90,042 1.47%-
Public Works 17,428,593 506,240 2.90%-
Utilities 1,381,664 6,500 0.47%-
Total 1,663,973$ 4.35
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Table 5. Expenditure Reduction Detail
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Improving Budgetfng Practfces to Improve Transparency
As discussed earlier in this report, development of the 2025-27 Financial Plan and June 2025
General Fund Long-Term Forecast reflected some changes to the City’s recent forecastfng and
budgetfng practfces. With the expectatfon that the budget will contfnue to be tfght in the coming
years, staff contfnue to work to refine forecastfng and budgetfng methodology to increase
accuracy and improve transparency. Following is a discussion of the work being done on
budgetfng practfces, as well as a discussion about the City’s Sectfon 115 Trust to support the City
Council in making a determinatfon about whether th e Trust should be utflized to support future
payments to CalPERS.
Sectfon 115 Pension Pre-Funding Trust
As part of the 2019-21 Financial Plan, the City Council identffied establishment of a Sectfon 115
Trust Fund as a work plan item under the Fiscal Sustainability Major City Goal. Establishment of
the Trust was to be completed by February 2020 but was delayed due to uncertainty about the
budgetary impacts of COVID-19. The Trust was eventually established in early 2023. Prior to its
establishment, $2.0 million was assigned in the General Fund reserve to be deposited to the Trust
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upon establishment. In additfon to the $2.0 million assigned for this purpose, staff had planned
to recommend allocatfon of $2.4 million of FY 2022-23 unassigned fund balance to make an initfal
contributfon to the Trust. However, staff instead recommended, and Council approved, allocatfon
of that funding to the Infrastructure Investment Fund to address significantly increased
infrastructure costs on projects in motfon due to historic inflatfonary factors.
Despite $2.0 million being designated for the 115 Trust, the City has not made an initfal
contributfon to the Trust. In other words, the Trust has been created, but there is currently no
money in it. The $2.0 million remains in the General Fund reserve and could be deposited into
the Trust, paid directly to CalPERS, or unassigned and moved into the General Fund budget or
unassigned fund balance to support capital or operatfng costs, subject to City Council directfon.
At this tfme, staff is seeking Council directfon on whether or not the City should move forward
with depositfng the $2.0 million in assigned funding into the Trust. Though the City has not made
an initfal contributfon to the Trust, it is important to note that the City has made a total of $24.8
million in Additfonal Discretfonary Payments (ADPs) to CalPERS since 2019 to paydown its pension
liability. ADPs represent payments beyond what the City is required to pay on an annual basis. In
FY 2025-26, the City will make a total of $25.6 million in payments to CalPERS, inclusive of the
ADP, assuming Council’s modified allocatfon of FY 2024-25 unassigned fund balance included in
the Second Quarter Budget Report on February 17, 2026.
Internal Revenue Code § 115 enables governmental entftfes to establish a pension prefunding
trust to set aside and invest money to pay for pension contributfons, unfunded accrued liabilitfes,
and other long-term retfrement costs, rather than relying solely on pay-as-you-go contributfons.
Any earnings on investment are tax exempt under Internal Revenue Code § 115. In California,
there are multfple optfons that local agencies can choose from when establishing a Sectfon 115
Trust. When the City established a Tr ust, it did so through the California Employers Pension
Prefunding Trust (CEPPT), a multfple-employer trust administered by CalPERS. According to
CalPERS, approximately 100 of 3,000 CalPERS agencies have elected to use CEPPT as their pension
contributfon prefunding trust fund; citfes make up 25 of the 100 partfcipatfng agencies.
In March 2023, staff engaged Foster & Foster, an independent natfonal actuarial consultfng firm,
to perform a review of the City’s progress in paying down unfunded liabilitfes. Based on the Foster
& Foster actuarial report, the City’s commitment to paying down its pension debt by making
additfonal ADPs has helped to make progress on improving the plan’s overall funded status.
Feedback provided by the City’s independent Actuary was that the City is taking appropriate
actfon to make progress in paying down the unfunded pension liabilitfes. A negatfve investment
return of -7.5% for CalPERS in FY 2021-22 provides a good reminder that the City’s ability to
address unfunded liabilitfes is heavily impacted by factors outside of the City’s control. The
primary recommended strategy coming out of the Foster & Foster report was to contfnue to make
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required CalPERS payments and ADPs. The City Council adopted Fiscal Policies prioritfze applying
end of year unassigned fund balance toward ADPs and the City assumes that at least the first $2.0
million of unassigned fund balance will be used to make Additfonal Discretfonary Payments
annually. Inclusive of the FY 2025-26 payments, the City has made nearly $130.0 million in ADP
and UAL payments to CalPERS since FY 2018-19 when the ADP strategy was launched, as detailed
in the chart below:
Table 6. Pension Payment History
Despite these investments, the City’s pension plan remains underfunded. As of the most recent
actuarial report date, the City’s plans were 66.2% funded with an unfunded liability of $188.4
million as detailed in the table below:
Table 7. Pension Funded Status
At this funded ratfo, the City of San Luis Obispo is behind most other CalPERS agencies. The
chart below shows the distributfon of CalPERS members as of June 30, 2024:
As of June 30, 2024
Plan Assets Accrued Liability Unfunded Liability Funded Ratio
Miscellaneous 191,435,452$ 291,293,527$ 99,858,075$ 65.7%
Safety 178,415,852 266,992,598 88,576,746 66.8%
Total 369,851,304$ 558,286,125$ 188,434,821$ 66.2%
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Table 8. CalPERS Agency Funded Status Distribution
Following is a summary of consideratfons that staff recommend the City Council make in
determining whether or not to deposit funding into the City’s 115 Trust:
1. Trusts help an agency to build a cushion, providing for some level of budget stability.
Contributfons to a trust before they are needed allow funding and investment earnings to
accumulate over tfme, which can help to offset future employer contributfons. This can serve
to reduce volatflity in annual budgets by providing a “rainy day” pension fund to support
CalPERS payments in years when payments increase or the City experiences budget strain.
2. Deposits are irrevocable and cannot be used for any other purpose. Any funds deposited
into a trust can only be used to support paydown of the City’s pension debt. If the City were
to need funding for an urgent need, funds deposited in the Trust could not be tapped for other
general uses.
3. Contributions don’t reduce the City’s unfunded accrued liability. Contributfng to the 115
Trust serves to obligate funding for future payments, but does not actually reduce the City’s
unfunded accrued liability untfl the funds are paid to CalPERS.
4. Investments of deposits into a Trust assume some level of market risk, but could potentially
yield higher returns than the City’s managed investments. Currently, the amount assigned
to the 115 Trust is invested along with the rest of the City’s cash in low risk, low yielding
securitfes. The City’s pension is managed by CalPERS, which seeks to maximize returns in the
long run by taking on additfonal market risk. A 115 Trust investment strategy would be
somewhere in between. The Trust would take on more risk than the City’s managed
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investments in order to generate higher returns, but would most likely underperform the
returns realized by the CalPERS portiolio over tfme.
5. Funding the Trust does not guarantee a decrease to long-term costs. While trusts can reduce
volatflity and bolster the ability to make payments to CalPERS, they do not guarantee lower
total costs, partfcularly if investment returns are below expectatfons.
6. Development of a policy is important to govern use of the Trust. Should Council direct that
staff deposit the $2.0 million that is currently assigned for contributfon to the Trust, staff
recommends that Council consider development of a policy framework to govern
contributfons to and use of the Trust. Policy consideratfons to be made include but are not
limited to:
a. How and when Trust should be funded
b. Use of funds held in the Trust for future payments to CalPERS
c. Roles of the City Council and staff
d. Reportfng and transparency
Staff seeks guidance from Council on whether the $2.0 million assigned for deposit into the Trust
should be used for that purpose or reallocated for another one-tfme use.
Budgetfng for Salary Savings
In evaluatfng the City’s financial plan for transparency and ease of use, staff have identffied that
one point of confusion has come from the City’s practfce related to how salary savings are
forecasted versus how they are budgeted. The long-term forecast is based on the budget and is
used to determine that the budget is balanced in the current year and that it is sustainable in the
future. The long-term forecast for the General Fund currently assumes that 4% of salaries and
benefits will be unspent at year-end4. This common practfce is based on the reality that the City
will experience staffing vacancies. However, the budget assumes all positfons are fully staffed
year-round. Historically, this forecast practfce has not been incorporated into the budget. As a
result, all departments could finish the year under budget for staffing and benefits and stfll have
spent more than the long-term forecast assumed. In order to address this issue, staff plan to
incorporate the vacancy assumptfon into the budget so that the budget and forecast are aligned.
The table below details the methodology change using FY 2025-26 numbers:
Table 9. Vacancy Assumption
4 This assumption was increased from 3% to 4% with the 2025-27 Financial Plan. Based on a 5 year
lookback, the General Fund has typically returned 4-7%. When calculating the vacancy rate, the
CalPERS UAL is excluded from staffing costs since the UAL is a fixed cost.
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Because this methodology is already used in the long-term forecast, which is used to validate
that the budget is balanced, there is no expenditure reductfon or impact on unassigned fund
balance attributable to this change in methodology. The only impact is a more accurate and
transparent budget.
Funding Additfonal Discretfonary Payments to CalPERS
The City ’s pension plans are less than 70% funded and, with the exceptfon of FY 2020-21 which
benefited from strong investment returns, have been since 2008. At this funding level, the City is
required to make annual payments towards the Unfunded Accrued Liability as calculated by
CalPERS. In order to lower these annual payments and address this pension debt over tfme, the
City has made Additfonal Discretfonary Payments (ADPs) to CalPERS since FY 2018-19. The forcing
functfon for these payments has been a policy that any unassigned fund balance at year-end be
used for ADPs to CalPERS, Infrastructure, and Emerging Health and Safety Needs. These payments
were set at $2.0 million per year for the General Fund with the 2023-25 Financial Plan, and in
development of the 2025-27 Financial Plan Council updated its policy regarding ADPs to increase
the annual payment commensurate with staffing cost increases. In the current year, the City will
make an ADP in the amount of $3.1 million ($2.5 million from the General Fund). ADPs are
entfrely discretfonary on the part of the City and are not required by CalPERS. The City’s ability
to contfnue to make these payments depends upon sufficient unassigned fund balance, which is
often a result of conservatfve budgetfng.
When the City began making ADPs to CalPERS, they were made with unassigned fund balance
and not budgeted. With the 2023-25 Financial Plan, $2.0 million each year was set aside in the
General Fund Long-Term Forecast for ADPs. This funding was removed from the 2025-27 Financial
Plan in order to achieve a balanced budget.
Revenue Forecastfng Methodology
The City’s operatfng budgets are generally funded by antfcipated revenue, not previously
collected sums. Staff must accurately forecast the amounts reasonably expected to be collected.
If this forecast is too conservatfve, programs will be denied funding unnecessarily and the excess
funds will instead be used for one-tfme purposes only. If revenue is forecasted too aggressively,
the City risks inadvertently dipping into its reserves and creatfng an immediate need for budget
reductfons.
Budget Forecast
Staffing 78,762,988$ 78,762,988$
(Vacancy Assumption)- (2,520,785)
Net Staffing 78,762,988$ 76,242,202$
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On balance, the City has generally erred on the side of conservatfsm in revenue forecastfng. With
the 2025-27 Financial Plan and the updated long-term forecast shown above, staff have
developed more granular revenue forecasts intended to accurately predict year-end results. The
expected result of this change should be lower unassigned fund balance in good years, or, if
economic conditfons deteriorate, revenue may underperform against budget.
Staff plan to provide additfonal commentary in future budget reports to better communicate
these consideratfons.
More Accurately Budgetfng for Public Safety Overtfme to Increase Accountability
The Police and Fire departments’ operatfons incur a significant amount of overtfme pay , but their
budgets do not reflect this. Public Safety is required to staff certain positfons daily to ensure the
ability to respond to the community needs. When these positfons are not filled with regular staff,
they are backfilled at overtfme rates. Overtfme needs include coverage of shifts due to vacancies,
work related injury absences and illnesses as well as special assignments. In the absence of
realistfc overtfme budgets, service levels have only increased. New overtfme assignments have
been added for special events like Farmer’s Market and City Council meetfngs.
In recent years, the two departments combined have exceeded their overtfme budgets by
approximately $2.0 million per year. Both departments have also experienced vacancies in recent
years, and the savings from those vacancies has offset their overtfme spending as detailed in the
table below:
Table 10. Public Safety Staffing
In FY 2025-26, both departments are on track to modestly exceed their overall staffing budgets.
Without additfonal funding, the departments will likely exceed their staffing budgets each year
with impacts on year-end fund balance. As an initfal step towards rectffying this issue, staff
recommend that all budget reductfons from Police and Fire are re-allocated towards their
respectfve overtfme budgets. This results in zero net savings from the public safety departments
as detailed in the table below:
Table 11. Public Safety Re-allocations
Public Safety FY 2022-23 FY 2023-24 FY 2024-25
Overtime Variance (1,870,837)$ (1,695,569)$ (2,016,962)$
Salary Savings 2,327,107 1,706,406 2,058,789
Net Staffing Variance 456,270$ 10,837$ 41,827$
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Fiscal Health Contfngency Plans
In October 2001, the City created a Fiscal Health Contfngency Plan (FHCP) to establish a
framework and general approach to respond to adverse fiscal circumstances such as economic
downturns or unforeseen impactiul events. Actfvatfon of the FHCP does not signal a dire financial
conditfon but is a proactfve measure to keep the City’s budget in balance without significant
operatfonal consequences. The FHCP has been actfvated several tfmes in recent years, including
in 2020 in response to the COIVD-19 Pandemic, in 2023 in response to the 2023 Winter Storms,
and most recently in April 2025 in response to a projected imbalance in General Fund revenues
and expenditures. At this tfme, both the 2023 and 2025 FHCPs remain in effect and staff is seeking
Council’s input on next steps on each.
Actfvatfon of the FHCP in 2023 was driven largely by the significant antfcipated and unbudgeted
costs to respond to the damages caused by the significant storm events in January and March of
that year. At the tfme that the FHCP was actfvated, staff estfmated that the impacts of the storms
would add about $9.0 million of unantfcipated costs to the budget over two years. Actfvatfon of
the 2023 FHCP included the following components:
1. A hiring chill requiring City Manager approval prior to filling all regular and supplemental
positfons, as well as hiring consultant services.
2. A purchasing chill which limited purchases to those necessary to support daily operatfons
of essentfal City services, or related to storm response.
3. Capital Improvement Project deferrals for projects that were not already in constructfon
or design, in order to provide flexibility for adjustments to the Capital Improvement Plan
to address cost escalatfon and emergent projects related to the storms.
At tfme of actfvatfon, the City Manager’s intent was to terminate the FHCP upon having additfonal
clarity about how the unbudgeted storm costs would impact the budget overall, and the tfmeline
for cost reimbursement from the Federal Emergency Management Agency (FEMA). In August
2023, the FHCP was modified to remove the requirement for departments to obtain City Manager
approval to fill vacant positfons, but the purchasing chill remained in place, focusing purchases to
those intended to support operatfons of essentfal services, storm response and Major City Goal
tasks; limitfng food purchases only to circumstances where staff is required to work over the lunch
hour or outside or normal business hours; and focusing travel and training expenditure on training
needed to maintain required certfficatfons, support public health and safety or other high priority
Reduction Re-allocation Net Savings
Fire 453,246$ (453,246)$ -$
Police 123,133 (123,133) -
Public Safety Total 576,379$ (576,379)$ -$
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service needs. To date, the 2023 FHCP has not been terminated and is stfll in place due to
uncertainty about the tfming of project cost reimbursements from FEMA.
Actfvatfon of the FHCP in 2025 was driven by a forecasted flattening in the City’s revenues and
increasing expenditures, driven largely by the requirement to bring a fifth fire statfon online. As
noted earlier in the report, actfvatfon of the FHCP was accompanied by development of the 2025-
27 Financial Plan which constrained non-staffing operatfng budgets to FY 2024-25 adopted
amounts. Actfvatfon of the 2025 FHCP included the following components:
1. A hiring chill requiring City Manager approval prior to filling all positfons.
2. A travel chill requiring City Manager approval of all travel authorizatfons. An exceptfon is
made for travel for trainings necessary to maintain job-required certfficatfons, which can
be authorized by department heads.
Over the last several months, staff have been working to update the General Fund Long-Term
Forecast to reflect more current fiscal informatfon (discussed earlier in this report). As a result of
the improved forecast and the preparatfon of proposed budget reductfons that will address the
updated deficit amount, the 2025 FHCP was modified in early January to: remove the
requirement for City Manager approval for travel consistent with the City’s Travel Policy; and
streamline the process for obtaining City Manager approval to fill vacant positfons by reduci ng
the amount of informatfon that departments are required to provide (though the hiring chill
remains in place for all positfons).
At this tfme, the City Manager is planning to terminate the 2023 FHCP, due to the significant
progress made on high priority storm-related projects. At this point, the FEMA process is well
underway, with all of the City’s projects having been submitted to FEMA for review and
consideratfon of reimbursement. While the City has made good progress in navigatfng FEMA
regulatfons and obtaining a nominal amount of reimbursement, it is unlikely that the City will
achieve complete clarity on the amount of total reimbursement or when those amounts will be
received given ongoing discussions at the Federal level about budgetary and polic y issues. While
staff initfally expected that reimbursement would be necessary to replenish the operatfng
reserve, strong results in FY 2024-25 replenished the reserve instead.
The FY 2026-27 Budget Supplement will include a net of just under $1.2 million in expenditure
reductfons, pending input from the City Council as part of this item. In combinatfon with the
improved Long-Term Forecast, the expenditure reductfons serve to bring the budget into balance
over the next three fiscal years. On its face, the conditfons that triggered actfvatfon of the 2025
FHCP have been mitfgated, but it is important to acknowledge that the impacts of Federal Policy
changes, such as tariffs, on consumer spending and local economic conditfons remain uncertain.
At this tfme, the City Manager is planning to terminate the 2025 FHCP following consideratfon of
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this item on March 3, 2026, given the updated Long-Term Forecast and the planned budget
reductfons to be incorporated into the 2026-27 Supplemental Budget that are described above.
Operatfonal Initfatfves
Supportfng our Workforce and Modernizing How We Do Business
As the City addresses its current fiscal challenges, supportfng the workforce and contfnuing to
modernize internal systems remain essentfal to maintaining service levels and delivering on the
City Council’s adopted work plan. Staffing capacity, effectfve systems, and clear processes form
the foundatfon of the City’s ability to carry out its responsibilitfes in a constrained fiscal
environment.
Current efforts are focused on strengthening this foundatfon through targeted workforce
investments and process improvements. Examples include developing additfonal training and
support for City staff involved in budgetfng and purchasing to maximize opportunitfes for cost
savings, including updates to the City’s purchasing policy, ongoing investments in financial
systems that increase efficiency and reduce manual processes, contfnued refinement of capital
project delivery and work-planning practfces to better align staff tfme with Council prioritfes, and
exploring the use of artfficial intelligence (AI) to automate basic tasks and increase tfme available
for strategic work. These efforts improve long-term effectfveness, but they require sustained
attentfon and staff capacity to implement successfully. Maintaining progress on existfng
workforce and modernizatfon efforts is critfcal to ensuring organizatfonal stability and avoiding
overextension.
As the Council looks ahead to FY 2026-27, staff will be closely considering how to balance
contfnued investment in these foundatfonal efforts with interest in new initfatfves and/or existfng
workload.
Balancing Workload and Exploring New Initfatfves
The City contfnues to explore new initfatfves in response to evolving community needs and City
Council directfon, along with existfng commitments to implement the City’s plans and policies.
Moving forward, organizatfonal capacity and fiscal constraints require that any new efforts be
evaluated carefully alongside existfng commitments.
Some initfatfves can advance using existfng resources and focused sequencing. For example, work
is underway to implement a communicatfons and outreach plan related to the Citywide Single
Vote method for electfng City Councilmembers, and early planning is occurring for renter
protectfons, safe housing strategies, and neighborhood livability standards. Other initfatfves, such
as new ongoing programs or capital projects, require dedicated staff tfme, coordinatfon, and
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follow-through to be successful. Each will need to be evaluated with current resources and
existfng commitments and will likely require tradeoffs.
During the June 2026-27 Budget Supplement process, staff will return with optfons that outline
potentfal adjustments, sequencing strategies, or tradeoffs needed to ensure that existfng
prioritfes, foundatfonal work, and new initfatfves can be delivered in a realistfc and sustainable
manner. At this tfme, the recommended changes to workplans are expected to be minor to
moderate depending upon on the workgroup.
Alignment Through a Longer-Term Strategic Framework
City Councils have long navigated the challenge of balancing near-term focus areas with the City’s
ongoing services and long-term goals for the community, as well as clearly communicatfng how
these pieces fit together for the public, a tension that often surfaces during the goal-setting
process. During the February 2025 goal-setting discussions, these questfons again emerged,
leading to a decision to add the topic as an agenda item for deeper conversatfon at the April 2025
biennial Council retreat.
During the April 2025 Special Meetfng, the City Council discussed the need to better align the
City’s long-term commitments, shorter-term goals, emergent prioritfes, and essentfal “core”
services. While core services are central to the City’s role and frequently support the achievement
of Council and community goals, they are not always clearly reflected in the City’s adopted Major
City Goals and programmatfc service levels and investments have not been systematfcally
identffied for the public. To address this, Council expressed interest in developing a longer-term
strategic framework or strategic plan that brings the City’s goals, values, and core services into a
single, cohesive structure. The framework would organize existfng commitments, improve
contfnuity across City Councils, and help both Council and the community understand how City
work fits together at a high level.
To support the development of this strategic framework or plan, staff will use the efforts
completed as part of the budget reductfon exercise to prepare a list of current programs and their
respectfve service levels and/or key performance indicators, as well as the resources that the City
is currently dedicatfng to each program. This list will help inform the preparatfon of a strategic
plan, as well as any future discussions of trade-offs and prioritfes when considering new programs
or work plan items. Staff will present a proposed process for the development of a strategic plan
as part of the 2026-27 Budget Supplement staff report.
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