HomeMy WebLinkAbout05-21-2013 c3 2011-12 central service cost allocation planscounctL
âqenòâ Repopt
Meet ng Date
5-21-13
Item Number
C3
CITY OF SAN LUIS OBISPO
FROM: Wayne Padilla, Interim Director of Finance & Information Technology
SUBJECT: 20ll-12 CENTRAL SERVICE COST ALLOCATION PLANS
RECOMMENDATION
Approve the 2011-12 Central Service Cost Allocation Plans dated April2013
DISCUSSION
Consistent with best practices, the City has prepared a formal Central Service Cost Allocation Plan
(CAP). One of the primary uses of the CAP is to quantify in dollars, the rel¿tionship between
administrative and support services contained within the General Fund and the programs they support
throughout the City in order to provide reimbursement for those services to the General Fund. The
CAP can also be used to determine the appropriate amount of administrative and support costs that
may be charged to an existing or new grant. The CAP is prepared using actual operating expenses
from one year and the resulting cost allocations are programmed into the City's budget two years later.
In this case, the CAP is based on 201I-12 acfr¡al costs and the cost allocations are reflected in the 2013-
14 budget. Until another CAP is prepared, an estimate has been prepared for use in budgeting the
reimbursements to be received by the General Fund from cost allocations based on the 2012-13 actual
results in20I4-15 which reflects a small increase to the total amount of expected reimbursements.
There are two CAP documents presented. The first is a full cost plan which considers all administrative
and support costs that are allocated across all programs. The second CAP is the A-87 Plan which
conforms to Office of Management & Budget Circular A-87 guidelines that determine which costs can
be allocated to federal grant programs. It is this plan that is used to allocate costs to the Transit Fund
because it receives grants from the Federal Transit Authority. Under the A-87 guidelines, the costs of
the City Council are not allocated to other programs.
The full cost version of the CAP establishes the allocable costs shown in the table below for the
Water, Sewer, Parking and Whale Rock Funds. The amounts shown in the column labeled "Direct
Billing Adjustments" represent amounts that offset the CAP-generated cost allocations to the
enterprise funds because certain costs can be charged back to the General Fund by the programs that
receive allocated costs from the CAP. For example, the costs for maintaining the underground
utilities locator program are accounted for in the 'Water Fund while this function also benefits the
General Fund for storm drains, traffic sigual conduit and fiber optic lines. The Sewer Fund also
receives a benefit from this service as it helps identify the location of wastewater collection lines. The
other direct billing credit is designed to provide the Parhng Fund with a reimbursement equal to 20Yo
of the Parking Administrator's salary and benefits because he serves as the Downtown Champion. The
net amount is represented in the column labeled "Actual" and that is the amount that will be
transferred to the General Fund.
c3-1
2013-14 Reimbursement
The table below reflects the costs from the Central Services A-87 Cost Allocation Plan that are
allocable to the Transit Fund.
2013-14 Reimbursement -87
Upon approval by the Council, the CAP certification will be signed by the Interim Finance
Director/City Treasurer.
FISCAL IMPACT
The 201 l-12 Central Services Full Cost Allocation Plan, net of direct billing adjustments results in an
increase of $21,800 in reimbursement transfers to the General Fund in 2013-14 compared to the
amounts identified in the Financial Forecast that was presented to the Council in April. It is expected
that reimbursements for 2014-15 will meet the forecast amount of $3,904,000 which represents an
increase of $6,500.00 over the total amounts shown above.
If approved by the Council, the reimbursements and allocated costs will remain as part of the 2013-15
Financial Plan that is scheduled for Council consideration starting on June 10, 2013.
ATTACHMENTS
1. Introduction and Summarv Sections from the 20II-12 Central Services Full Cost Allocation
Plan
2. hrtroduction and Summarv Sections from the 011-12 Central Services A-87 Cost Allocation
Water
Sewer
Parking
Whale Rock
1,322,867
t,577,g',t1
634,462
gg,2gl
(54,021)
3t,727
(25,142)
1,269,946
1,609,598
609320
89,291
s3.624.491 ($47.436)$3.577.055Total
Cost allocation
based on 2011-12
actuals
Direct Billing
Adjustments ActualFund
320,395Transit320,395
Cost allocation based
on 2011-12 actuals
Direct Billing
Adjustments ActualFund
Plan
AVAILABLE FOR REVIE\il IN THE COUNCIL OFFICE
20II-12 Central Services Full Cost Allocation Plan
20ll-12 Central Services A-87 Cost Allocation Plan
c3-2
CITY OF SAN LUIS OBISPO, CA
CENTRAL SERVICE
COST ALLOCATION PLAN
Fiscal Year 2012
Prepared April 15, 2O13
Associa ting, LLC
Speciølizing in Cost Plans €¡ Gauwnment Finance
1870 Divot Road
Carson City, NV 89701
77s-883-3 1 82
www. costplans. com
c3-3
Ci
t
y
of
Sa
n
Luis Obispo, CA
Ce
n
t
r
a
l
Se
r
v
i
c
e
Cost Allocation Plan Fiscal Year 2012
CO
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T
AL
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O
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A
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I
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METHODOLOGY
IN
T
R
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c
t
or
in
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r
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c
t
costs; in no case have
co
s
t
s
ch
a
r
g
e
d
as
di
r
e
c
t
co
s
t
s
to
pr
o
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a
m
s
be
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n
in
c
l
u
d
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d
as
in
d
i
r
e
c
t
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s
t
s
.
Ac
t
u
a
l
ex
p
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n
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r
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in
f
o
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m
a
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from the financial
st
a
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fo
r
th
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Ju
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30
,
20
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one hundred percent
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so
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st
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-
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in
i
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p
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co
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ar
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made in the order elected
to
al
l
be
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e
f
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g
pr
o
g
r
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m
s
,
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c
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cr
o
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al
l
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to
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.
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in
s
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th
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t
th
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cr
o
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-
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f
i
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of
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r
v
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among central services
is
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l
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re
c
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,
a
se
c
o
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d
st
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p
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d
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fo
r
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is
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e
.
Co
s
t
s
al
l
o
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e
d
to
ea
c
h
ce
n
t
r
a
l
service consist of the
fo
l
l
o
w
i
n
g
:
Fi
r
s
t
Al
l
o
c
a
t
i
o
n
-
th
e
ac
t
u
a
l
op
e
r
a
t
i
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g
ex
p
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n
d
i
t
u
r
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s
,
ex
c
l
u
s
i
v
e
of
un
a
l
l
o
w
a
b
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e
it
e
m
s
(i
.
e
.
ca
p
i
t
a
l
ex
p
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n
d
i
t
u
r
e
s
,
interest expense, and
ge
n
e
r
a
l
go
v
e
r
n
m
e
n
t
co
s
t
s
as
de
s
i
g
n
a
t
e
d
by
OM
B
Ci
r
c
u
l
a
r
A-
8
7
)
,
pl
u
s
al
l
al
l
o
c
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d
co
s
t
s
fr
o
m
ot
h
e
r
ce
n
t
r
a
l
se
r
v
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s
,
which have been
id
e
n
t
i
f
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e
d
up
to
th
i
s
po
i
n
t
.
Se
c
o
n
d
Al
l
o
c
a
t
i
o
n
-
co
s
t
s
fr
o
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ot
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n
t
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ma
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b
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e
q
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to
th
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s
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r
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t
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.
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t
h
re
s
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t
to the double step-
do
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t
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o
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y
,
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o
im
p
o
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a
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t
po
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t
s
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o
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l
d
be
no
t
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d
:
Th
e
in
i
t
i
a
l
se
q
u
e
n
c
i
n
g
of
Ce
n
t
r
a
l
Se
r
v
i
c
e
s
wa
s
ma
d
e
in
co
n
s
i
d
e
r
a
t
i
o
n
of
th
e
or
d
e
r
i
n
g
wh
i
c
h
ma
x
i
m
i
z
e
s
the benefits of the
se
r
v
i
c
e
s
,
an
d
Af
t
e
r
th
e
se
c
o
n
d
al
l
o
c
a
t
i
o
n
of
ea
c
h
ce
n
t
r
a
l
se
r
v
i
c
e
,
th
a
t
se
r
v
i
c
e
wa
s
"c
l
o
s
e
d
"
an
d
co
u
l
d
no
t
receive any additional
al
l
o
c
a
t
i
o
n
fr
o
m
ot
h
e
r
ce
n
t
r
a
l
se
r
v
i
c
e
s
.
To
ea
s
e
co
m
p
r
e
h
e
n
s
i
o
n
an
d
to
av
o
i
d
un
n
e
c
e
s
s
a
r
y
bu
l
k
in
th
e
pl
a
n
,
th
e
fi
r
s
t
an
d
se
c
o
n
d
al
l
o
c
a
t
i
o
n
s
ar
e
sh
o
w
n
on
th
e
same schedule within the
pl
a
n
.
2.
ICí
Ci
t
y
of
San Luis Obispo, CA
Ce
n
t
r
a
l
Se
r
v
i
c
e
Cost Allocation Plan Fiscal Year 2012
CO
S
T
AL
L
O
C
A
T
I
O
N
METHODOLOGY
FO
R
M
A
T
A
Ta
b
l
e
of
Co
n
t
e
n
t
s
is
in
c
l
u
d
e
d
at
th
e
be
g
i
n
n
i
n
g
of
th
e
Pl
a
n
.
Th
e
al
l
o
c
a
t
i
o
n
of
co
s
t
s
ha
s
be
e
n
ac
c
o
m
p
l
i
s
h
e
d
in
th
e
sa
m
e
order as shown in the
Ta
b
l
e
of
Co
n
t
e
n
t
s
.
Th
e
Ta
b
l
e
of
Co
n
t
e
n
t
s
al
s
o
pe
r
m
i
t
s
th
e
re
a
d
y
id
e
n
t
i
f
i
c
a
t
i
o
n
of
th
e
fo
l
l
o
w
i
n
g
su
m
m
a
r
y
da
t
a
an
d
se
c
t
i
o
n
s
of the Plan:
Su
m
m
a
r
y
Da
t
a
-
Th
r
e
e
su
m
m
a
r
y
sc
h
e
d
u
l
e
s
ar
e
pr
o
v
i
d
e
d
at
th
e
be
g
i
n
n
i
n
g
of
th
e
Pl
a
n
:
1.
Al
l
o
c
a
t
e
d
Co
s
t
s
by
De
p
a
r
t
m
e
n
t
(S
c
h
e
d
u
l
e
A)
-
pr
o
v
i
d
e
s
th
e
co
s
t
s
al
l
o
c
a
t
e
d
fr
o
m
ea
c
h
ce
n
t
r
a
l
service to each operating
de
p
a
r
t
m
e
n
t
.
Th
e
ce
n
t
r
a
l
se
r
v
i
c
e
de
p
a
r
t
m
e
n
t
s
ar
e
li
s
t
e
d
on
th
e
le
f
t
si
d
e
of
th
e
pa
g
e
an
d
th
e
op
e
r
a
t
i
n
g
programs detailed in the
pl
a
n
ar
e
li
s
t
e
d
ac
r
o
s
s
th
e
to
p
.
Wi
t
h
a
to
t
a
l
at
th
e
bo
t
t
o
m
of
th
e
pa
g
e
.
Su
m
m
a
r
y
of
Al
l
o
c
a
t
e
d
Co
s
t
s
(S
c
h
e
d
u
l
e
C)
-
su
m
m
a
r
i
z
e
s
th
e
co
s
t
s
al
l
o
c
a
t
e
d
fr
o
m
ea
c
h
ce
n
t
r
a
l
se
r
v
i
c
e
.
The column labeled
"T
o
t
a
l
Ex
p
e
n
d
i
t
u
r
e
s
"
is
th
e
to
t
a
l
co
s
t
s
of
th
e
ce
n
t
r
a
l
se
r
v
i
c
e
de
p
a
r
t
m
e
n
t
.
Th
e
co
l
u
m
n
la
b
e
l
e
d
"C
o
s
t
Ad
j
u
s
t
m
e
n
t
s
"
are any costs
ad
d
e
d
or
de
d
u
c
t
e
d
fr
o
m
th
e
ce
n
t
r
a
l
se
r
v
i
c
e
.
Th
e
s
e
co
s
t
s
ar
e
ad
d
i
t
i
o
n
s
or
su
b
t
r
a
c
t
i
o
n
s
to
th
e
co
s
t
id
e
n
t
i
f
i
e
d
in the General Ledger.
Th
e
co
l
u
m
n
la
b
e
l
e
d
"T
o
t
a
l
A
l
l
o
c
a
t
e
d
"
is
th
e
am
o
u
n
t
al
l
o
c
a
t
e
d
to
ea
c
h
op
e
r
a
t
i
n
g
de
p
a
r
t
m
e
n
t
(t
h
i
s
ag
r
e
e
s
with Schedule A).
3.
Su
m
m
a
r
y
of
Al
l
o
c
a
t
i
o
n
Ba
s
e
s
(S
c
h
e
d
u
l
e
E)
-
pr
o
v
i
d
e
s
th
e
ba
s
e
s
us
e
d
to
al
l
o
c
a
t
e
th
e
co
s
t
s
fo
r
ea
c
h
function of every central
se
r
v
i
c
e
.
Se
c
t
i
o
n
s
-
se
c
t
i
o
n
s
on
ea
c
h
ce
n
t
r
a
l
se
r
v
i
c
e
ar
e
pr
e
s
e
n
t
e
d
in
th
e
fo
l
l
o
w
i
n
g
fo
r
m
a
t
:
Na
t
u
r
e
an
d
Ex
t
e
n
t
of
Se
r
v
i
c
e
s
-
a
na
r
r
a
t
i
v
e
de
s
c
r
i
p
t
i
o
n
of
th
e
ce
n
t
r
a
l
se
r
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c3 - 13
CITY OF SAN LUIS OBISPO, CA
OMB A-87 CENTRAL SERVICE
COST ALLOCATION PLAN
Fiscal Year 2O12
Prepared April 17 , 2O13
Assoeia ting, LLC
Specializing ín (:lst Plans t Govanment Finarce
1870 Divot Road
Carson City, NV 89701
775-883-3 1 82
www. costplans. com
email: mahoney@costpìans.com
c3-14
Ci
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r
e
c
t
co
s
t
s
.
Ac
t
u
a
l
ex
p
e
n
d
i
t
u
r
e
in
f
o
r
m
a
t
i
o
n
was obtained from the
fi
n
a
n
c
i
a
l
st
a
t
e
m
e
n
t
s
fo
r
th
e
ye
a
r
en
d
e
d
Ju
n
e
30
,
20
1
2
.
St
a
t
i
s
t
i
c
s
us
e
d
to
al
l
o
c
a
t
e
co
s
t
s
we
r
e
ta
k
e
n
fr
o
m
FY
20
1
2
da
t
a
by
performing one hundred
pe
r
c
e
n
t
co
u
n
t
s
,
or
in
so
m
e
ca
s
e
s
,
co
n
d
u
c
t
i
n
g
a
re
p
r
e
s
e
n
t
a
t
i
v
e
sa
m
p
l
e
pe
r
i
o
d
co
u
n
t
.
ST
E
P
.
D
O
W
N
AL
L
O
C
A
T
I
O
N
PR
O
C
E
D
U
R
E
A
do
u
b
l
e
st
e
p
-
d
o
w
n
al
l
o
c
a
t
i
o
n
pr
o
c
e
d
u
r
e
wa
s
us
e
d
to
di
s
t
r
i
b
u
t
e
co
s
t
s
am
o
n
g
ce
n
t
r
a
l
se
r
v
i
c
e
s
an
d
to
pr
o
g
r
a
m
s
th
a
t
re
c
e
i
v
e
benefits. The double
st
e
p
-
d
o
w
n
pr
o
c
e
d
u
r
e
in
i
t
i
a
l
l
y
re
q
u
i
r
e
s
a
se
q
u
e
n
t
i
a
l
or
d
e
r
i
n
g
of
ag
e
n
c
i
e
s
.
De
p
a
r
t
m
e
n
t
in
d
i
r
e
c
t
co
s
t
al
l
o
c
a
t
i
o
n
s
ar
e
th
e
n
made in the order elected
to
al
l
be
n
e
f
i
t
i
n
g
pr
o
g
r
a
m
s
,
in
c
l
u
d
i
n
g
cr
o
s
s
al
l
o
c
a
t
i
o
n
s
to
ot
h
e
r
ce
n
t
r
a
l
se
r
v
i
c
e
s
.
To
in
s
u
r
e
th
a
t
th
e
cr
o
s
s
-
b
e
n
e
f
i
t
of
se
r
v
i
c
e
s
among central services
is
fu
l
l
y
re
c
o
g
n
i
z
e
d
,
a
se
c
o
n
d
st
e
p
-
d
o
w
n
al
l
o
c
a
t
i
o
n
fo
r
ea
c
h
ce
n
t
r
a
l
se
r
v
i
c
e
is
ma
d
e
.
Co
s
t
s
al
l
o
c
a
t
e
d
to
ea
c
h
ce
n
t
r
a
l
service consist of the
fo
l
l
o
w
i
n
g
:
Fi
r
s
t
Al
l
o
c
a
t
i
o
n
-
th
e
ac
t
u
a
l
op
e
r
a
t
i
n
g
ex
p
e
n
d
i
t
u
r
e
s
,
ex
c
l
u
s
i
v
e
of
un
a
l
l
o
w
a
b
l
e
it
e
m
s
(i
.
e
.
ca
p
i
t
a
l
ex
p
e
n
d
i
t
u
r
e
s
,
interest expense, and
ge
n
e
r
a
l
go
v
e
r
n
m
e
n
t
co
s
t
s
as
de
s
i
g
n
a
t
e
d
by
OM
B
Ci
r
c
u
l
a
r
A-
8
7
)
,
pl
u
s
al
l
al
l
o
c
a
t
e
d
co
s
t
s
fr
o
m
ot
h
e
r
ce
n
t
r
a
l
se
r
v
i
c
e
s
,
which have been
id
e
n
t
i
f
i
e
d
up
to
th
i
s
po
i
n
t
.
Se
c
o
n
d
Al
l
o
c
a
t
i
o
n
-
co
s
t
s
fr
o
m
ot
h
e
r
ce
n
t
r
a
l
se
r
v
i
c
e
s
ma
d
e
su
b
s
e
q
u
e
n
t
to
th
a
t
se
c
t
i
o
n
'
s
fi
r
s
t
al
l
o
c
a
t
i
o
n
.
Wi
t
h
re
s
p
e
c
t
to the double step-
do
w
n
me
t
h
o
d
o
l
o
g
y
,
tw
o
im
p
o
r
t
a
n
t
po
i
n
t
s
sh
o
u
l
d
be
no
t
e
d
:
Th
e
in
i
t
i
a
l
se
q
u
e
n
c
i
n
g
of
Ce
n
t
r
a
l
Se
r
v
i
c
e
s
wa
s
ma
d
e
in
co
n
s
i
d
e
r
a
t
i
o
n
of
th
e
or
d
e
r
i
n
g
wh
i
c
h
ma
x
i
m
i
z
e
s
the benefits of the
se
r
v
i
c
e
s
,
an
d
Af
t
e
r
th
e
se
c
o
n
d
al
l
o
c
a
t
i
o
n
of
ea
c
h
ce
n
t
r
a
l
se
r
v
i
c
e
,
th
a
t
se
r
v
i
c
e
wa
s
"c
l
o
s
e
d
"
an
d
co
u
l
d
no
t
receive any additional
al
l
o
c
a
t
i
o
n
fr
o
m
ot
h
e
r
ce
n
t
r
a
l
se
r
v
t
c
e
s
.
To
ea
s
e
co
m
p
r
e
h
e
n
s
i
o
n
an
d
to
av
o
i
d
un
n
e
c
e
s
s
a
r
y
bu
l
k
in
th
e
pl
a
n
,
th
e
fi
r
s
t
an
d
se
c
o
n
d
al
l
o
c
a
t
i
o
n
s
ar
e
sh
o
w
n
on
th
e
sa
m
e
schedule within the
pl
a
n
.
2.
c3 - 15
Ci
t
y
of
Sa
n
Luis Obispo, CA
OM
B
A-
8
7
Ce
n
t
r
a
l
Se
r
v
i
c
e
Cost Allocation Plan Fiscal Year 2O12
CO
S
T
AL
L
O
C
A
T
I
O
N
METHODOLOGY
FO
R
M
A
T
A
Ta
b
l
e
of
Co
n
t
e
n
t
s
is
in
c
l
u
d
e
d
at
th
e
be
g
i
n
n
i
n
g
of
th
e
Pl
a
n
.
Th
e
al
l
o
c
a
t
i
o
n
of
co
s
t
s
ha
s
be
e
n
ac
c
o
m
p
l
i
s
h
e
d
in
th
e
sa
m
e
order as shown in the
Ta
b
l
e
of
Co
n
t
e
n
t
s
.
Th
e
Ta
b
l
e
of
Co
n
t
e
n
t
s
al
s
o
pe
r
m
i
t
s
th
e
re
a
d
y
id
e
n
t
i
f
i
c
a
t
i
o
n
of
th
e
fo
l
l
o
w
i
n
g
su
m
m
a
r
y
da
t
a
an
d
se
c
t
i
o
n
s
of the Plan:
Su
m
m
a
r
y
Da
t
a
-
Th
r
e
e
su
m
m
a
r
y
sc
h
e
d
u
l
e
s
ar
e
pr
o
v
i
d
e
d
at
th
e
be
g
i
n
n
i
n
g
of
th
e
Pl
a
n
:
1.
Al
l
o
c
a
t
e
d
Co
s
t
s
by
De
p
a
r
t
m
e
n
t
(S
c
h
e
d
u
l
e
A)
-
pr
o
v
i
d
e
s
th
e
co
s
t
s
al
l
o
c
a
t
e
d
fr
o
m
ea
c
h
ce
n
t
r
a
l
se
r
v
i
c
e
to each operating
de
p
a
r
t
m
e
n
t
.
Th
e
ce
n
t
r
a
l
se
r
v
i
c
e
de
p
a
r
t
m
e
n
t
s
ar
e
li
s
t
e
d
on
th
e
le
f
t
si
d
e
of
th
e
pa
g
e
an
d
th
e
op
e
r
a
t
i
n
g
pr
o
g
r
a
m
s
detailed in the
pl
a
n
ar
e
li
s
t
e
d
ac
r
o
s
s
th
e
to
p
.
Wi
t
h
a
to
t
a
l
at
th
e
bo
t
t
o
m
of
th
e
pa
g
e
.
Su
m
m
a
r
y
of
Al
l
o
c
a
t
e
d
Co
s
t
s
(S
c
h
e
d
u
l
e
C)
-
su
m
m
a
r
i
z
e
s
th
e
co
s
t
s
al
l
o
c
a
t
e
d
fr
o
m
ea
c
h
ce
n
t
r
a
l
se
r
u
i
c
e
.
The column labeled
"T
o
t
a
l
Ex
p
e
n
d
i
t
u
r
e
s
"
is
th
e
to
t
a
l
co
s
t
s
of
th
e
ce
n
t
r
a
l
se
r
v
i
c
e
de
p
a
r
t
m
e
n
t
.
Th
e
co
l
u
m
n
la
b
e
l
e
d
"C
o
s
t
Ad
j
u
s
t
m
e
n
t
s
"
are any costs
ad
d
e
d
or
de
d
u
c
t
e
d
fr
o
m
th
e
ce
n
t
r
a
l
se
r
v
i
c
e
.
Th
e
s
e
co
s
t
s
ar
e
ad
d
i
t
i
o
n
s
or
su
b
t
r
a
c
t
i
o
n
s
to
th
e
co
s
t
id
e
n
t
i
f
i
e
d
in the General Ledger.
Th
e
co
l
u
m
n
la
b
e
l
e
d
"T
o
t
a
l
Al
l
o
c
a
t
e
d
"
is
th
e
am
o
u
n
t
al
l
o
c
a
t
e
d
to
ea
c
h
op
e
r
a
t
i
n
g
de
p
a
r
t
m
e
n
t
(t
h
i
s
ag
r
e
e
s
wi
t
h
Schedule A).
3
Su
m
m
a
r
y
of
Al
l
o
c
a
t
i
o
n
Ba
s
e
s
(S
c
h
e
d
u
l
e
E)
-
pr
o
v
i
d
e
s
th
e
ba
s
e
s
us
e
d
to
al
l
o
c
a
t
e
th
e
co
s
t
s
fo
r
ea
c
h
fu
n
c
t
i
o
n
of every central
se
r
v
i
c
e
.
Se
c
t
i
o
n
s
-
se
c
t
i
o
n
s
on
ea
c
h
ce
n
t
r
a
l
se
r
v
i
c
e
ar
e
pr
e
s
e
n
t
e
d
in
th
e
fo
l
l
o
w
i
n
g
fo
r
m
a
t
:
Na
t
u
r
e
an
d
Ex
t
e
n
t
of
Se
r
v
i
c
e
s
-
a
na
r
r
a
t
i
v
e
de
s
c
r
i
p
t
i
o
n
of
th
e
ce
n
t
r
a
l
se
r
v
i
c
e
an
d
ea
c
h
fu
n
c
t
i
o
n
th
a
t
was identified. Also
de
s
c
r
i
b
e
d
ar
e
th
e
al
l
o
c
a
t
i
o
n
ba
s
e
s
us
e
d
fo
r
ea
c
h
fu
n
c
t
i
o
n
an
d
an
y
ot
h
e
r
re
l
e
v
a
n
t
in
f
o
r
m
a
t
i
o
n
on
ex
p
e
n
d
i
t
u
r
e
s
.
Co
s
t
s
to
be
Al
l
o
c
a
t
e
d
-
pr
e
s
e
n
t
s
th
e
to
t
a
l
co
s
t
s
to
be
al
l
o
c
a
t
e
d
ba
s
e
d
on
ac
t
u
a
l
ex
p
e
n
d
i
t
u
r
e
s
fr
o
m
th
e
financial statements
Al
l
o
c
a
t
e
d
ad
d
i
t
i
o
n
s
re
p
r
e
s
e
n
t
co
s
t
s
al
l
o
c
a
t
e
d
to
a
ce
n
t
r
a
l
se
r
v
i
c
e
fr
o
m
ot
h
e
r
ce
n
t
r
a
l
se
r
v
i
c
e
s
.
Pr
e
p
a
r
e
d
by
:
Ma
As
s
o
su
l
t
i
n
6
,
t
l
C
-c
'
|
f
f
i
ü
{
r
i
$
n
"
¡
tf
l
(ì
¡
à
1
Pr
v
}
s
É
Co
ù
\
r
J
r
/
f
e
r
¡
t
Fi
{
d
t
¡
.
À
Ì
2.
1 2
c3-'^
Ci
t
y
of
Sa
n
Luis Obispo, CA
OM
B
A-
8
7
Ce
n
t
r
a
l
Se
r
v
i
c
e
Cost Allocation Plan Fiscal Year 2012
CO
S
T
AL
L
O
C
A
T
I
O
N
METHODOLOGY
FO
R
M
A
T
lC
o
n
t
i
n
u
e
d
ì
Co
s
t
s
to
be
Al
l
o
c
a
t
e
d
by
Fu
n
c
t
i
o
n
-
co
s
t
s
fo
r
ea
c
h
Ce
n
t
r
a
l
Se
r
v
i
c
e
ar
e
fu
n
c
t
i
o
n
a
l
i
z
e
d
to
th
e
ex
t
e
n
t
de
e
m
e
d
necessary to insure
th
e
ap
p
l
i
c
a
t
i
o
n
of
an
al
l
o
c
a
t
i
o
n
ba
s
i
s
wh
i
c
h
mo
s
t
cl
o
s
e
l
y
co
r
r
e
l
a
t
e
wi
t
h
th
e
be
n
e
f
i
t
s
de
r
i
v
e
d
by
re
c
e
i
v
i
n
g
programs. Total costs
al
l
o
c
a
t
e
d
ar
e
th
e
sa
m
e
as
re
f
l
e
c
t
e
d
on
th
e
pr
e
v
i
o
u
s
sc
h
e
d
u
l
e
.
Fu
n
c
t
i
o
n
s
of
th
e
ce
n
t
r
a
l
se
r
v
i
c
e
s
ar
e
li
s
t
e
d
across the top of the
pa
g
e
an
d
a
de
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d
on
al
l
al
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d
fu
n
c
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s
except for General
Ad
m
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s
t
r
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Co
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t
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of
Ge
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Ad
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on
functional costs unless
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s
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by
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programs that receive
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IN
T
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R
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W
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De
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performed by central
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of
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to
use data representative of
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through June 30,2012)
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Governments," and the
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to
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Si
g
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:
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Of
f
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Ti
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of
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$886 $60,280 $9,300 $43,083 $10,110 $290,889 $67,323 $214,492 $r20,392 $6,098 $51,859 $158,598 $1,548 $39,993
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Summary page 7 Schedule A.007 2012
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c3-25
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c3-26