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HomeMy WebLinkAbout06-23-2015 C3 Cost Allocation Plan AdoptionCity of San Luis Obispo, Council Agenda Report, Meeting Date, Item Number FROM: Wayne Padilla, Director of Finance & Information Technology SUBJECT: 2013-14 CENTRAL SERVICE COST ALLOCATION PLANS AND COST OF SERVICE FEE STUDY RECOMMENDATION In coordination with the adoption of the 2015-17 Financial Plan: 1. Approve the 2013-14 Central Service Cost Allocation Plans dated March 2015. 2. Approve the Cost of Service Study completed in December 2014 and updated in April 2015. DISCUSSION Cost Allocation and Reimbursement to the General Fund Consistent with best practices, the City has prepared a formal Central Service Cost Allocation Plan (CAP). One of the primary uses of the CAP is to quantify in dollars, the relationship between administrative and support services contained within the General Fund, also known as central service cost centers, 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. Basing the CAP on actual amounts allows the City to avoid the need to recalculate and true-up the allocations at a later date, making it easier for the programs to manage the costs represented by the calculation. In this case, the CAP is based on 2013-14 actual costs and the cost allocations are reflected in the 2015-16 proposed budget. Two CAP 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. 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 6/23/2014 C3 C3 - 1 2013-14 Central Service Cost Allocations Plans Page 2 benefits the General Fund for storm drains, traffic signal conduit and fiber optic lines. The Sewer Fund also receives a benefit from this service as it helps identify the location of wastewater collection lines. The net amount is represented in the column labeled “Actual” and that is the amount that will be transferred to the General Fund. 2015-16 Reimbursement Transfers (Full CAP) Fund Cost allocation based on 2013-14 actuals Direct Billing Adjustments Actual Water 1,366,802 (38,741)1,328,061 Sewer 1,548,460 27,5661,576,026 Parking 711,587 711,587 Whale Rock 115,989 115,989 Total $3,742,838($11,175)$3,731,663 The table below reflects the costs from the Central Services A-87 Cost Allocation Plan that are allocable to the Transit Fund. 2015-16 Reimbursement Transfers (A-87 CAP) Fund Cost allocation based on 2013-14 actuals Direct Billing Adjustments Actual Transit 277,329 277,329 Upon approval by the Council, the CAP certification will be signed by the Finance Director/City Treasurer. Cost of Services Analysis In addition to the Cost Allocation Plan, the City has also prepared a Cost of Service Analysis which establishes the annual cost of providing the Water and Sewer Enterprise Funds with access to the City’s right of way property as well as the cost of providing police and fire protection for both funds. This fee analysis replaces the franchise fee which had previously been charged to the utility enterprise funds based on a percentage of revenue. As part of the fee analysis that was prepared, enterprise facilities that are not within the city limits were excluded from consideration. The cost of service calculation yielded the following amounts for the years shown. For 2014-15, actual costs from 2012-13 were used and for the 2015-16 calculation, actual costs from 2013-14 formed the basis for these calculations. Water Enterprise 2014-15 2015-16 2016-17 Public Safety $253,959 $148,054 $168,995 Right of Way $455,867 $321,554 $383,456 Total: $709,826 $469,608 $552,451 Sewer Enterprise 2014-15 2015-16 2016-17 Public Safety $228,648 $219,357 $250,383 Right of Way $318,627 $223,716 $266,791 Total: $547,275 $443,073 $517,174 C3 - 2 2013-14 Central Service Cost Allocations Plans Page 3 FISCAL IMPACT The 2013-14 Central Services Full Cost Allocation Plan, net of direct billing adjustments results in a total cost recovery of $4,008,992 in 2015-16. This is an increase of approximately $558,000 over the estimate that had been included in the 5 Year Fiscal Forecast. The cost of services study identified a total of $1,257,101 in costs that are allocable to the Utility Enterprise Funds for 2014-15 and represents an increase of approximately $111,000 over the originally budgeted amount. ATTACHMENTS 1. Summary of FY 2013-14 Full CAP 2. Summary of FY 2013-14 OMB CAP 3. Cost of Service Fee Calculation 2014-15 COUNCIL READING FILE 1. ENTIRE FY 2013-14 CENTRAL SERVICE COST ALLOCATION PLANS ARE AVAILABLE FOR REVIEW IN THE COUNCIL OFFICE AND ON THE CITY WEBSITE T:\Council Agenda Reports\2015\2015-06-23\Approval of Cost Allocation Plans\CAR for 2013-14 Cost Allocation Plan.docx C3 - 3 THIS PAGE IS INTENTIONALLY LEFT BLANK C3 - 4 CITY OF SAN LUIS OBISPO, CA CENTRAL SERVICE COST ALLOCATION PLAN Fiscal Year 2014 Prepared March 24, 2015 1870 Divot Road Carson City, NV 89701 775-883-3182 www.costplans.com email: mahoney@costplans.com Attachment 1 C3 - 5 Ci t y o f S a n L u i s O b i s p o , C A Ce n t r a l S e r v i c e C o s t A l l o c a t i o n P l a n Fiscal Year 2014 CO S T A L L O C A T I O N M E T H O D O L O G Y IN T R O D U C T I O N Th e C e n t r a l S e r v i c e C o s t A l l o c a t i o n P l a n w a s p r e p a r e d u s i n g a c o n s is t e n t a p p r o a c h a n d t r e a t m e n t o f d i r e c t o r i n d i r e c t c o s t s ; i n no case have co s t s c h a r g e d a s d i r e c t c o s t s t o p r o g r a m s b e e n i n c l u d e d a s i n d i r e c t c o s t s . A c t u a l e x p e n d i t u r e i n f o r m a t i o n w a s o b t a i n e d f r o m t h e financial st a t e m e n t s f o r t h e y e a r e n d e d J u n e 3 0 , 2 0 1 4 . S t a t i s t i c s u s e d t o a l l o c a t e c o s t s w e r e t a k e n f r o m F Y 2 0 1 4 d a t a b y p e r f o r m i n g o n e hundred percent co u n t s , o r i n s o m e c a s e s , c o n d u c t i n g a r e p r e s e n t a t i v e s a m p l e p e r i o d c o u n t . ST E P - D O W N A L L O C A T I O N P R O C E D U R E A d o u b l e s t e p - d o w n a l l o c a t i o n p r o c e d u r e w a s u s e d t o d i s t r i b u t e c o s t s a m o n g c e n t r a l s e r v i c e s a n d t o p r o g r a m s t h a t r e c e i v e b e n e f i ts. The double st e p - d o w n p r o c e d u r e i n i t i a l l y r e q u i r e s a s e q u e n t i a l o r d e r i n g o f a g e n c i e s . D e p a r t m e n t i n d i r e c t c o s t a l l o c a t i o n s a r e t h e n m a d e i n the order elected to a l l b e n e f i t i n g p r o g r a m s , i n c l u d i n g c r o s s a l l o c a t i o n s t o o t h e r c e n t r a l s e r v i c e s . T o i n s u r e t h a t t h e c r o s s - b e n e f i t o f s e r v i c e s among central services is f u l l y r e c o g n i z e d , a s e c o n d s t e p - d o w n a l l o c a t i o n f o r e a c h c e n t r a l s e r v i c e i s m a d e . C o s t s a l l o c a t e d t o e a c h c e n t r a l s e r v i c e c onsist of the fo l l o w i n g : Fi r s t A l l o c a t i o n – t h e a c t u a l o p e r a t i n g e x p e n d i t u r e s , e x c l u s i v e o f u n a l l o w a b l e i t e m s ( i . e . c a p i t a l e x p e n d i t u r e s , i n t e r e s t e x p e n se, and ge n e r a l g o v e r n m e n t c o s t s a s d e s i g n a t e d b y O M B C i r c u l a r A - 8 7 ) , p l u s a l l a l l o c a t e d c o s t s f r o m o t h e r c e n t r a l s e r v i c e s , w h i c h h a v e been id e n t i f i e d u p t o t h i s p o i n t . Se c o n d A l l o c a t i o n – c o s t s f r o m o t h e r c e n t r a l s e r v i c e s m a d e s u b s e q u e n t t o t h a t s e c t i o n ’ s f i r s t a l l o c a t i o n . W i t h r e s p e c t t o t h e double step- do w n m e t h o d o l o g y , t w o i m p o r t a n t p o i n t s s h o u l d b e n o t e d : 1. T h e i n i t i a l s e q u e n c i n g o f C e n t r a l S e r v i c e s wa s m a d e i n c o n s i d e r a t i o n o f t h e o r d e r i n g w h i c h m a x i m i z e s t h e b e n e f i t s o f t h e se r v i c e s , a n d 2. A f t e r t h e s e c o n d a l l o c a t i o n o f e a c h c e n t r a l s e r v i c e , t h a t s e r v i c e w a s “ c l o s e d ” a n d c o u l d n o t r e c e i v e a n y a d d i t i o n a l al l o c a t i o n f r o m o t h e r c e n t r a l s e r v i c e s . To e a s e c o m p r e h e n s i o n a n d t o a v o i d u n n e c e s s a r y b u l k i n t h e p l a n , t h e f i r s t a n d s e c o n d a l l o c a t i o n s a r e s h o w n o n t h e s a m e s c h e d u l e within the pl a n . Attachment 1 C3 - 6 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n P l a n Fiscal Year 2014 Pr e p a r e d b y : CO S T A L L O C A T I O N M E T H O D O L O G Y FO R M A T A T a b l e o f C o n t e n t s i s i n c l u d e d a t t h e b e g i n n i n g o f t h e P l a n . T h e a l l o c a t i o n o f c o s t s h a s b e e n a c c o m p l i s h e d i n t h e s a m e o r d e r as shown in the Ta b l e o f C o n t e n t s . T h e T a b l e o f C o n t e n t s a l s o p e r m i t s t h e r e ad y i d e n t i f i c a t i o n o f t h e f o l l o w i n g s u m m a r y d a t a a n d s e c t i o n s o f t he Plan: Su m m a r y D a t a – T h r e e s u m m a r y s c h e d u l e s a r e p r o v i d e d a t t h e b e g i n n i n g o f t h e P l a n : 1. A l l o c a t e d C o s t s b y D e p a r t m e n t ( S c h e d u l e A ) – p r o v i d e s t h e c o s t s a l l o c a t e d f r o m e a c h c e n t r a l s e r v i c e t o e a c h o p e r a t i n g de p a r t m e n t . T h e c e n t r a l s e r v i c e d e p a r t m e n t s a r e l i s t e d o n t h e l e f t s i d e o f t h e p a g e a n d t h e o p e r a t i n g p r o g r a m s d e t a i l e d i n t h e pl a n a r e l i s t e d a c r o s s t h e t o p . C o s t s s h o w n a t t h e b o t t o m o f e a c h c o l u m n r e p r e s e n t t h e c o s t s a l l o c a t e d t o t h e d e p a r t m e n t o r f u n d. 2. S u m m a r y o f A l l o c a t e d C o s t s ( S c h e d u l e C ) – s u m m a r i z e s t h e c o s t s a l l o c a t e d f r o m e a c h c e n t r a l s e r v i c e . T h e c o l u m n l a b e l e d “T o t a l E x p e n d i t u r e s ” i s t h e t o t a l c o s t s o f t h e c e n t r a l s e r v i c e d e p a r t m e n t . T h e c o l u m n l a b e l e d “ C o s t A d j u s t m e n t s ” a r e a n y c o s t s ad d e d o r d e d u c t e d f r o m t h e c e n t r a l s e r v i c e . T h e s e c o s t s a r e a d d i t i o n s o r s u b t r a c t i o n s t o t h e c o s t i d e n t i f i e d i n t h e G e n e r a l L e dger. Th e c o l u m n l a b e l e d “ T o t a l A l l o c a t e d ” i s t h e a m o u n t a l l o c a t e d t o e a c h o p e r a t i n g d e p a r t m e n t ( t h i s a g r e e s w i t h S c h e d u l e A ) . 3. S u m m a r y o f A l l o c a t i o n B a s e s ( S c h e d u l e E ) – p r o v i d e s t h e b a s e s u s e d t o a l l o c a t e t h e c o s t s f o r e a c h f u n c t i o n o f e v e r y c e n t r a l se r v i c e . De t a i l D a t a – i n f o r m a t i o n o n e a c h c e n t r a l s e r v i c e a r e p r e s e n t e d i n t h e f o l l o w i n g f o r m a t : 1. N a t u r e a n d E x t e n t o f S e r v i c e s – a n a r r a t i v e d e s c r i p t i o n o f t h e c e n t r a l s e r v i c e a n d e a c h f u n c t i o n t h a t w a s i d e n t i f i e d . A l s o described ar e t h e a l l o c a t i o n b a s e s u s e d f o r e a c h f u n c t i o n a nd a n y o t h e r r e l e v a n t i n f o r m a t i o n o n e x p e n d i t u r e s . 2. C o s t s t o b e A l l o c a t e d – p r e s e n t s t h e t o t a l c o s t s t o b e a l l o c a t e d b a s e d o n a c t u a l e x p e n d i t u r e s f r o m t h e f i n a n c i a l s t a t e m e n t s . Al l o c a t e d a d d i t i o n s r e p r e s e n t c o s t s a l l o c a t e d t o a c e n t r a l s e r v i c e f r o m o t h e r c e n t r a l s e r v i c e s . Attachment 1 C3 - 7 Ci t y o f S a n L u i s O b i s p o , C A Ce n t r a l S e r v i c e C o s t A l l o c a t i o n P l a n Fiscal Year 2014 CO S T A L L O C A T I O N M E T H O D O L O G Y FO R M A T ( C o n t i n u e d ) 3. C o s t s t o b e A l l o c a t e d b y F u n c t i o n – c o s t s f o r e a c h C e n t r a l S e r v i c e a r e f u n c t i o n a l i z e d t o t h e e x t e n t d e e m e d n e c e s s a r y t o i n s u re th e a p p l i c a t i o n o f a n a l l o c a t i o n b a s i s t h a t m o s t c l o s e l y c o r r e l a t e s w i t h t h e b e n e f i t s d e r i v e d b y r e c e i v i n g p r o g r a m s . T o t a l c o s ts al l o c a t e d a r e t h e s a m e a s r e f l e c t e d o n t h e p r e v i o u s s c h e d u l e . F u n c t i o n s o f t h e c e n t r a l s e r v i c e s a r e l i s t e d a c r o s s t h e t o p o f t he pa g e a n d a d e t a i l e d s c h e d u l e i s pr o v i d e d o n e a c h f u n c t i o n . 4. D e t a i l A l l o c a t i o n – d e t a i l e d s c h e d u l e o f t h e a l l o c a t i o n o f e a c h f u n c t i o n i s p r o v i d e d o n a l l a l l o c a t e d f u n c t i o n s e x c e p t f o r G eneral Ad m i n i s t r a t i o n . C o s t s o f G e n e r a l A d m i n i s t r a t i o n a r e r e - a l l o c a t e d t o a l l o t h e r a g e n c y f u n c t i o n s b a s e d o n f u n c t i o n a l c o s t s u n l e s s ot h e r w i s e n o t e d . 5. D e p a r t m e n t a l C o s t A l l o c a t i o n S u m m a r y – p r o v i d e s a s u m m a r y o f t h e c o s t s a l l o c a t e d b y f u n c t i o n . T h e p r o g r a m s t h a t r e c e i v e al l o c a t i o n s a r e l i s t e d o n t h e l e f t s i d e o f t h e p a g e a n d t h e c e n t r a l s e r v i c e f u n c t i o n s a r e l i s t e d a c r o s s t h e t o p . IN T E R V I E W S Th r o u g h d i s c u s s i o n s a n d r e v i e w w i t h D e p a r t m e n t a l s t a f f , M a h o n e y & A s s o c i a t e s C o n s u l t i n g , L L C e s t a b l i s h e d f u n c t i o n s p e r f o r m e d b y central se r v i c e d e p a r t m e n t s a n d c o s t s a s s o c i a t e d w i t h e a c h f u n c t i o n . Attachment 1 C3 - 8  Th i s P a g e I n t e n t i o n a l l y L e f t B l a n k  Attachment 1 C3 - 9 IV A / C a p 9 5 03 / 2 4 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Ta b l e o f C o n t e n t s Schedule TOC.001 2014 Sc h e d u l e Page Su m m a r y R e p o r t s Al l o c a t e d C o s t s b y D e p a r t m e n t A 1 Su m m a r y o f A l l o c a t e d C o s t s C 8 De t a i l o f A l l o c a t e d C o s t s D 10 Su m m a r y o f A l l o c a t i o n B a s i s E 16 Bu i l d i n g U s e C h a r g e Na r r a t i v e 1. 0 1 Co s t s t o b e A l l o c a t e d 1. 0 2 2 0 Co s t s b y F u n c t i o n 1. 0 3 2 1 De t a i l A l l o c a t i o n - C i t y H a l l 1. 0 4 2 2 De t a i l A l l o c a t i o n - 9 1 9 P a l m 1. 0 5 2 3 De t a i l A l l o c a t i o n - C o r p o r a t i o n Y a r d 1. 0 6 2 4 Al l o c a t i o n S u m m a r y 1. 0 7 2 5 Ci t y A d m i n i s t r a t i o n Na r r a t i v e 2. 0 1 Co s t s t o b e A l l o c a t e d 2. 0 2 2 7 Co s t s b y F u n c t i o n 2. 0 3 2 8 De t a i l A l l o c a t i o n - C i t y w i d e A d m i n i s t r a t i o n 2. 0 4 29 Al l o c a t i o n S u m m a r y 2. 0 5 3 1 Ci t y C o u n c i l Na r r a t i v e 3. 0 1 Co s t s t o b e A l l o c a t e d 3. 0 2 3 4 Co s t s b y F u n c t i o n 3. 0 3 3 5 De t a i l A l l o c a t i o n - C i t y C o u n c i l 3. 0 4 3 6 Al l o c a t i o n S u m m a r y 3. 0 5 3 8 Na t u r a l R e s o u r c e s P r o t e c t i o n Na r r a t i v e 4. 0 1 Co s t s t o b e A l l o c a t e d 4. 0 2 4 1 Co s t s b y F u n c t i o n 4. 0 3 4 2 De t a i l A l l o c a t i o n - P r o g r a m S u p p o r t 4. 0 4 4 3 Al l o c a t i o n S u m m a r y 4. 0 5 4 4 Ci t y A t t o r n e y Na r r a t i v e 5. 0 1 Co s t s t o b e A l l o c a t e d 5. 0 2 4 6 Co s t s b y F u n c t i o n 5. 0 3 4 7 De t a i l A l l o c a t i o n - C i t y A t t o r n e y 5. 0 4 4 8 Al l o c a t i o n S u m m a r y 5. 0 5 50Attachment 1 C3 - 10 IV A / C a p 9 5 03 / 2 4 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Ta b l e o f C o n t e n t s Schedule TOC.002 2014 Sc h e d u l e Page Ad m i n i s t r a t i o n & R e c o r d s Na r r a t i v e 6. 0 1 Co s t s t o b e A l l o c a t e d 6. 0 2 5 3 Co s t s b y F u n c t i o n 6. 0 3 5 4 De t a i l A l l o c a t i o n - C i t y C l e r k S e r v i c e s 6. 0 4 5 5 De t a i l A l l o c a t i o n - M a i n S w i t c h b o a r d 6. 0 5 5 7 Al l o c a t i o n S u m m a r y 6. 0 6 5 9 Fi n a n c e Na r r a t i v e 7. 0 1 Co s t s t o b e A l l o c a t e d 7. 0 2 6 2 Co s t s b y F u n c t i o n 7. 0 3 6 3 De t a i l A l l o c a t i o n - A c c o u n t s P a y a b l e 7. 0 4 6 5 De t a i l A l l o c a t i o n - P a y r o l l 7. 0 5 6 7 De t a i l A l l o c a t i o n - G e n e r a l F i n a n c e 7. 0 6 6 9 De t a i l A l l o c a t i o n - U t i l i t y B i l l i n g 7. 0 7 7 1 De t a i l A l l o c a t i o n - U t i l i t y B i l l i n g C o s t s 7. 0 8 7 2 De t a i l A l l o c a t i o n - C a s h i e r 7. 0 9 7 3 De t a i l A l l o c a t i o n - B u d g e t 7. 1 0 7 4 De t a i l A l l o c a t i o n - I T S u p e r v i s i o n 7. 1 1 7 6 De t a i l A l l o c a t i o n - G I S S u p e r v i s i o n 7. 1 2 7 7 Al l o c a t i o n S u m m a r y 7. 1 3 7 8 Ne t w o r k S e r v i c e s Na r r a t i v e 8. 0 1 Co s t s t o b e A l l o c a t e d 8. 0 2 8 3 Co s t s b y F u n c t i o n 8. 0 3 8 4 De t a i l A l l o c a t i o n - N e t w o r k S e r v i c e s & D e s k t o p S u p p o r t 8. 0 4 86 De t a i l A l l o c a t i o n - M D C S u p p o r t 8. 0 5 8 8 De t a i l A l l o c a t i o n - T a b l e t S u p p o r t 8. 0 6 8 9 De t a i l A l l o c a t i o n - S e r v e r S u p p o r t 8. 0 7 9 0 De t a i l A l l o c a t i o n - N e t w o r k S u p p o r t 8. 0 8 9 2 De t a i l A l l o c a t i o n - R a d i o s 8. 0 9 9 4 De t a i l A l l o c a t i o n - T e l e m e t r y 8. 1 0 9 5 De t a i l A l l o c a t i o n - C e l l P h o n e s 8. 1 1 9 6 De t a i l A l l o c a t i o n - P a g e r s 8. 1 2 9 7 De t a i l A l l o c a t i o n - C e l l u l a r D a t a S e r v i c e s 8. 1 3 98 De t a i l A l l o c a t i o n - T e l e p h o n e s 8. 1 4 9 9 De t a i l A l l o c a t i o n - C u e s t a P e a k 8. 1 5 1 0 1 De t a i l A l l o c a t i o n - S o u t h H i l l s 8. 1 6 1 0 2 De t a i l A l l o c a t i o n - T a s s a j a r a 8. 1 7 1 0 3 De t a i l A l l o c a t i o n - D i r e c t C o s t s 8. 1 8 1 0 4 Al l o c a t i o n S u m m a r y 8. 1 9 1 0 5 Ge o gra phi c I n f o r m a t i o n S e r v i c e s Attachment 1 C3 - 11 IV A / C a p 9 5 03 / 2 4 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Ta b l e o f C o n t e n t s Schedule TOC.003 2014 Sc h e d u l e Page Na r r a t i v e 9. 0 1 Co s t s t o b e A l l o c a t e d 9. 0 2 1 1 0 Co s t s b y F u n c t i o n 9. 0 3 1 1 1 De t a i l A l l o c a t i o n - G I S 9. 0 4 1 1 2 Al l o c a t i o n S u m m a r y 9. 0 5 1 1 3 Su p p o r t S e r v i c e s Na r r a t i v e 10 . 0 1 Co s t s t o b e A l l o c a t e d 10 . 0 2 1 1 5 Co s t s b y F u n c t i o n 10 . 0 3 1 1 6 De t a i l A l l o c a t i o n - G e n e r a l S u p p o r t S e r v i c e s 10 . 0 4 117 De t a i l A l l o c a t i o n - G e n F u n d S u p p o r t S v c 10 . 0 5 119 De t a i l A l l o c a t i o n - P o s t a g e 10 . 0 6 1 2 1 De t a i l A l l o c a t i o n - P a r k i n g 10 . 0 7 1 2 3 De t a i l A l l o c a t i o n - M a c h i n e r y 10 . 0 8 1 2 4 Al l o c a t i o n S u m m a r y 10 . 0 9 1 2 5 Hu m a n R e s o u r c e s Na r r a t i v e 11 . 0 1 Co s t s t o b e A l l o c a t e d 11 . 0 2 1 2 8 Co s t s b y F u n c t i o n 11 . 0 3 1 2 9 De t a i l A l l o c a t i o n - H u m a n R e s o u r c e s 11 . 0 4 1 3 0 Al l o c a t i o n S u m m a r y 11 . 0 5 1 3 2 Ri s k M a n a g e m e n t Na r r a t i v e 12 . 0 1 Co s t s t o b e A l l o c a t e d 12 . 0 2 1 3 5 Co s t s b y F u n c t i o n 12 . 0 3 1 3 6 De t a i l A l l o c a t i o n - R i s k M a n a g e m e n t 12 . 0 4 1 3 7 De t a i l A l l o c a t i o n - W o r k e r s C o m p P r e m i u m s 12 . 0 5 139 Al l o c a t i o n S u m m a r y 12 . 0 6 1 4 1 We l l n e s s P r o g r a m Na r r a t i v e 13 . 0 1 Co s t s t o b e A l l o c a t e d 13 . 0 2 1 4 4 Co s t s b y F u n c t i o n 13 . 0 3 1 4 5 De t a i l A l l o c a t i o n - W e l l n e s s P r o g r a m 13 . 0 4 1 4 6 Al l o c a t i o n S u m m a r y 13 . 0 5 1 4 8 Pu b l i c W o r k s A d m i n i s t r a t i o n Na r r a t i v e 14 . 0 1 Co s t s t o b e A l l o c a t e d 14 . 0 2 1 5 1 Co s t s b y F u n c t i o n 14 . 0 3 1 5 2 Attachment 1 C3 - 12 IV A / C a p 9 5 03 / 2 4 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Ta b l e o f C o n t e n t s Schedule TOC.004 2014 Sc h e d u l e Page De t a i l A l l o c a t i o n - D e p u t y D i r e c t o r 14 . 0 4 1 5 3 De t a i l A l l o c a t i o n - D e p u t y D i r e c t o r - F T E 14 . 0 5 154 De t a i l A l l o c a t i o n - D e p u t y D i r e c t o r / C i t y E n g i n e e r 14 . 0 6 155 De t a i l A l l o c a t i o n - D i r e c t o r 14 . 0 7 1 5 6 De t a i l A l l o c a t i o n - D e v e l o p m e n t R e v i e w 14 . 0 8 157 De t a i l A l l o c a t i o n - L o n g R a n g e P l a n n i n g 14 . 0 9 158 De t a i l A l l o c a t i o n - U t i l i t i e s 14 . 1 0 1 5 9 Al l o c a t i o n S u m m a r y 14 . 1 1 1 6 0 Bu i l d i n g M a i n t e n a n c e Na r r a t i v e 15 . 0 1 Co s t s t o b e A l l o c a t e d 15 . 0 2 1 6 2 Co s t s b y F u n c t i o n 15 . 0 3 1 6 3 De t a i l A l l o c a t i o n - J a n i t o r i a l - O t h e r 15 . 0 4 1 6 4 De t a i l A l l o c a t i o n - J a n i t o r i a l - C i t y H a l l 15 . 0 5 1 6 5 De t a i l A l l o c a t i o n - J a n i t o r i a l - C o r p Y a r d 15 . 0 6 166 De t a i l A l l o c a t i o n - J a n i t o r i a l - 9 1 9 P a l m S t r e e t 15 . 0 7 167 De t a i l A l l o c a t i o n - U t i l i t i e s 15 . 0 8 1 6 8 De t a i l A l l o c a t i o n - P a r k i n g F a c i l i t y M a i n t e n a n c e 15 . 0 9 170 De t a i l A l l o c a t i o n - M a i n t e n a n c e 15 . 1 0 1 7 1 Al l o c a t i o n S u m m a r y 15 . 1 1 1 7 3 Ve h i c l e & E q u i p m e n t M a i n t e n a c e Na r r a t i v e 16 . 0 1 Co s t s t o b e A l l o c a t e d 16 . 0 2 1 7 6 Co s t s b y F u n c t i o n 16 . 0 3 1 7 7 De t a i l A l l o c a t i o n - F l e e t 16 . 0 4 1 7 8 Al l o c a t i o n S u m m a r y 16 . 0 5 1 7 9 CI P P r o j e c t E n g i n e e r i n g Na r r a t i v e 17 . 0 1 Co s t s t o b e A l l o c a t e d 17 . 0 2 1 8 1 Co s t s b y F u n c t i o n 17 . 0 3 1 8 2 De t a i l A l l o c a t i o n - P r o j e c t E n g i n e e r i n g 17 . 0 4 1 8 3 Al l o c a t i o n S u m m a r y 17 . 0 5 1 8 4 Tr a n s p o r t a t i o n / P l a n E n g i n e e r i n g Na r r a t i v e 18 . 0 1 Co s t s t o b e A l l o c a t e d 18 . 0 2 1 8 6 Co s t s b y F u n c t i o n 18 . 0 3 1 8 7 De t a i l A l l o c a t i o n - P a r k i n g 18 . 0 4 1 8 8 De t a i l A l l o c a t i o n - T r a n s i t 18 . 0 5 1 8 9 De t a i l A l l o c a t i o n - D e v e l o p m e n t R e v i e w 18 . 0 6 190 De t a i l A l l o c a t i o n - L o n g R a n g e P l a n 18 . 0 7 1 9 1 Al l o c a t i o n S u m m a r y 18 . 0 8 192Attachment 1 C3 - 13 IV A / C a p 9 5 03 / 2 4 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Ta b l e o f C o n t e n t s Schedule TOC.005 2014 Sc h e d u l e Page En g i n e e r i n g D e v e l o p m e n t R e v i e w Na r r a t i v e 19 . 0 1 Co s t s t o b e A l l o c a t e d 19 . 0 2 1 9 4 Co s t s b y F u n c t i o n 19 . 0 3 1 9 5 De t a i l A l l o c a t i o n - C i t y R e v i e w S e r v i c e s 19 . 0 4 196 Al l o c a t i o n S u m m a r y 19 . 0 5 1 9 7 Ha z a r d P r e v e n t i o n Na r r a t i v e 20 . 0 1 Co s t s t o b e A l l o c a t e d 20 . 0 2 1 9 9 Co s t s b y F u n c t i o n 20 . 0 3 2 0 0 De t a i l A l l o c a t i o n - F i r e H y d r a n t 20 . 0 4 2 0 1 Al l o c a t i o n S u m m a r y 20 . 0 5 202Attachment 1 C3 - 14 IV A / C a p 9 5 03 / 2 4 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 1 Schedule A.001 2014 Ce n t r a l S e r v i c e D e p a r t m e n t s Cu l t u r a l Ac t i v i t i e s Ec o n D e v Co m m Pr o m o t i o n Hu m a n Re l a t i o n s Co m m D e v Ad m i n Co m m i s s i o n s & Co m m De v e l o p m e n t ReviewTrafficSignals/LightsLong Range Plan Bu i l d i n g U s e C h a r g e $7 2 6 $6 6 0 $2 5 , 8 5 2 $5,888$5,888 Ci t y A d m i n i s t r a t i o n $3 , 2 9 8 $ 2 , 4 9 9 $ 4 , 5 9 2 $ 3 , 0 8 6 $ 7 , 6 4 6 $ 3 4 5 $ 6 , 1 6 0 $ 3 , 8 4 9 $ 1 1 , 8 9 5 Ci t y C o u n c i l $1 , 0 6 4 $ 8 0 7 $ 1 , 4 8 1 $ 9 9 5 $ 2 , 4 6 6 $ 1 1 1 $ 1 , 9 8 7 $ 1 , 2 4 2 $ 3 , 8 3 7 Na t u r a l R e s o u r c e s P r o t e c t i o n Ci t y A t t o r n e y $2 , 6 4 4 $ 2 , 0 0 3 $ 3 , 6 8 0 $ 2 , 4 7 3 $ 6 , 1 2 8 $ 2 7 7 $ 4 , 9 3 7 $ 3 , 0 8 5 $ 9 , 5 3 3 Ad m i n i s t r a t i o n & R e c o r d s $3 , 6 2 5 $6 , 2 2 5 $3 9 , 2 0 5 $12,767$317 $11,033 Fi n a n c e $3 , 2 3 5 $ 3 , 2 1 2 $ 5 , 3 4 6 $ 3 , 2 0 3 $ 1 1 , 3 6 2 $ 8 0 1 $ 7 , 5 1 8 $ 5 , 1 6 6 $ 1 3 , 4 4 1 Ne t w o r k S e r v i c e s $7 , 7 8 4 $4 1 , 7 4 5 $2 1 1 , 0 7 3 $8,510 $22,256 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $1 0 0 , 1 9 2 Su p p o r t S e r v i c e s $4 5 7 $ 4 5 2 $ 7 4 3 $ 4 2 8 $ 1 , 7 6 9 $ 4 8 $ 1 , 2 7 4 $ 7 4 4 $ 2 , 0 7 0 Hu m a n R e s o u r c e s $1 , 6 7 8 $ 1 , 6 7 8 $1 1 , 3 2 2 $6,709 $3,355 $6,709 Ri s k M a n a g e m e n t $7 , 7 9 0 $7 , 7 9 0 $5 2 , 5 8 5 $31,162 $15,581 $31,162 We l l n e s s P r o g r a m $6 9 $6 9 $4 6 4 $275$137$275 Pu b l i c W o r k s A d m i n i s t r a t i o n $1 1 6 , 4 7 4 $ 1 5 , 2 3 7 $ 5 7 , 9 7 9 Bu i l d i n g M a i n t e n a n c e $1 , 6 9 9 $ 1 , 5 4 6 $3 1 , 6 8 2 $7,217 $4,450 $7,217 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $3 , 9 3 4 $ 3 1 , 4 7 2 CI P P r o j e c t E n g i n e e r i n g Tr a n s p o r t a t i o n / P l a n E n g i n e e r i n g $1 6 6 , 5 9 5 $ 1 2 8 , 2 9 6 En g i n e e r i n g D e v e l o p m e n t R e v i e w Ha z a r d P r e v e n t i o n Su b t o t a l $1 3 , 1 2 3 $3 2 , 1 2 5 $3 1 , 6 0 4 $1 0 , 1 8 5 $3 3 6 , 3 5 2 $1 , 5 8 2 $5 8 0 , 0 3 6 $93,145$311,591 Pr o p o s e d C o s t s $1 3 , 1 2 3 $3 2 , 1 2 5 $3 1 , 6 0 4 $1 0 , 1 8 5 $3 3 6 , 3 5 2 $1 , 5 8 2 $5 8 0 , 0 3 6 $93,145$311,591Attachment 1 C3 - 15 IV A / C a p 9 5 03 / 2 4 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 2 Schedule A.002 2014 Ce n t r a l S e r v i c e D e p a r t m e n t s Bu i l d i n g & Sa f e t y La n d s c a p e / P r k Ma i n t Sw i m C e n t e r Ma i n t Tr e e M a i n t St / S i d e w a l k Ma i n t Pa v e m e n t M a i n t Fl o o d C o n t r o l Dev ServicesRec Admin Bu i l d i n g U s e C h a r g e $1 6 , 3 7 3 $5 , 3 6 3 $8 2 5 $3 , 0 9 4 $3 , 0 9 4 Ci t y A d m i n i s t r a t i o n $1 3 , 2 4 8 $ 2 6 , 3 9 7 $ 5 , 1 0 0 $ 5 , 0 3 1 $ 1 3 , 4 9 7 $7,808 $2,740 $7,684 Ci t y C o u n c i l $4 , 2 7 3 $ 8 , 5 1 6 $ 1 , 6 4 5 $ 1 , 6 2 3 $ 4 , 3 5 4 $2,519 $884 $2,479 Na t u r a l R e s o u r c e s P r o t e c t i o n Ci t y A t t o r n e y $1 0 , 6 1 7 $ 2 1 , 1 5 5 $ 4 , 0 8 7 $ 4 , 0 3 2 $ 1 0 , 8 1 7 $6,257 $2,196 $6,158 Ad m i n i s t r a t i o n & R e c o r d s $2 , 8 0 5 $4 , 1 5 4 $2 3 7 $3 , 2 9 7 $3 , 4 3 5 $562$4,258 Fi n a n c e $1 8 , 0 0 8 $ 3 4 , 7 4 3 $ 7 , 0 1 8 $ 7 , 2 9 5 $ 1 9 , 8 7 8 $9,712 $2,872 $10,819 Ne t w o r k S e r v i c e s $7 9 , 3 4 8 $ 5 1 , 3 4 3 $9 , 1 5 0 $ 2 0 , 8 3 5 $ 2 5 , 7 3 4 $3,500$25,379 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $17,594 Su p p o r t S e r v i c e s $1 8 , 9 7 6 $ 5 , 2 6 8 $ 8 6 6 $ 1 , 1 5 9 $ 3 , 0 0 0 $1,457 $381 $1,589 Hu m a n R e s o u r c e s $2 0 , 5 4 7 $ 2 5 , 6 6 3 $2 , 5 1 6 $7 , 3 8 0 $ 1 8 , 0 3 1 $5,954$8,387 Ri s k M a n a g e m e n t $9 5 , 4 3 3 $ 1 1 9 , 1 9 4 $1 1 , 6 8 6 $3 4 , 2 7 8 $8 3 , 7 4 7 $ 2 7 , 6 5 6 $ 3 8 , 9 5 2 We l l n e s s P r o g r a m $8 4 2 $1 , 0 5 1 $1 0 3 $3 0 3 $7 3 9 $ 2 4 4 $ 3 4 3 Pu b l i c W o r k s A d m i n i s t r a t i o n $1 1 8 , 6 2 9 $9 , 4 9 8 $ 3 9 , 2 5 1 $ 6 4 , 2 0 9 $68,674 Bu i l d i n g M a i n t e n a n c e $2 0 , 0 6 7 $ 3 1 , 5 7 5 $ 5 6 , 7 5 2 $ 5 , 2 2 7 $ 2 7 , 1 3 2 $ 2 7 , 1 3 2 $6,277 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $9 , 8 3 5 $ 2 1 4 , 4 0 3 $3 9 , 3 4 0 $ 2 4 5 , 8 7 5 $72,779$3,934 CI P P r o j e c t E n g i n e e r i n g Tr a n s p o r t a t i o n / P l a n E n g i n e e r i n g En g i n e e r i n g D e v e l o p m e n t R e v i e w Ha z a r d P r e v e n t i o n Su b t o t a l $3 1 0 , 3 7 2 $6 6 7 , 4 5 4 $1 0 8 , 6 5 8 $1 6 9 , 8 7 6 $5 2 3 , 5 4 2 $3 0 , 2 2 6 $2 0 7 , 1 2 2 $9,073$133,853 Pr o p o s e d C o s t s $3 1 0 , 3 7 2 $6 6 7 , 4 5 4 $1 0 8 , 6 5 8 $1 6 9 , 8 7 6 $5 2 3 , 5 4 2 $3 0 , 2 2 6 $2 0 7 , 1 2 2 $9,073$133,853Attachment 1 C3 - 16 IV A / C a p 9 5 03 / 2 4 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 3 Schedule A.003 2014 Ce n t r a l S e r v i c e D e p a r t m e n t s Fa c i l i t i e s - P r k & Re c Re c r e a t i o n a l Sp o r t s Yo u t h S e r v i c e s Te e n / S e n i o r s / C l as s Co m m u n i t y Se r v i c e s Ra n g e r P r o g r a m Aq u a t i c s / Si n s h e i m e r P r k Golf CoursePolice Admin Bu i l d i n g U s e C h a r g e Ci t y A d m i n i s t r a t i o n $2 , 3 2 9 $ 3 , 6 1 9 $ 1 0 , 0 2 3 $2 , 4 7 6 $ 3 , 1 2 3 $ 3 , 2 0 3 $ 5 , 8 5 8 $ 1 5 , 4 2 4 Ci t y C o u n c i l $7 5 2 $ 1 , 1 6 8 $ 3 , 2 3 3 $7 9 9 $ 1 , 0 0 8 $ 1 , 0 3 3 $ 1 , 8 8 9 $ 4 , 9 7 6 Na t u r a l R e s o u r c e s P r o t e c t i o n Ci t y A t t o r n e y $1 , 8 6 6 $ 2 , 9 0 0 $ 8 , 0 3 3 $1 , 9 8 4 $ 2 , 5 0 3 $ 2 , 5 6 8 $ 4 , 6 9 4 $ 1 2 , 3 6 1 Ad m i n i s t r a t i o n & R e c o r d s $2 , 7 5 9 $1 5 8 $3 1 7 $1 5 8 $3 1 7 $158$476 $10,404 Fi n a n c e $2 , 9 9 5 $ 4 , 8 3 2 $ 1 3 , 8 7 9 $5 , 1 3 9 $ 4 , 5 4 3 $ 3 , 9 3 1 $ 9 , 2 7 6 $ 2 1 , 3 2 5 Ne t w o r k S e r v i c e s $2 2 , 6 7 8 $ 7 , 6 6 7 $ 3 3 , 6 6 4 $5 , 9 8 1 $ 1 1 , 2 3 6 $ 1 4 , 7 3 1 $ 1 7 , 0 7 1 $ 8 2 , 5 0 9 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $37,834 Su p p o r t S e r v i c e s $4 2 8 $ 6 0 8 $ 1 , 6 0 1 $4 4 9 $ 6 4 3 $ 5 4 9 $ 1 , 1 2 4 $ 3 , 5 4 3 Hu m a n R e s o u r c e s $1 , 6 7 8 $ 1 , 6 7 8 $ 3 , 3 5 5 $1 , 6 7 8 $ 3 , 3 5 5 $ 1 , 6 7 8 $ 5 , 0 2 7 $ 9 , 2 2 5 Ri s k M a n a g e m e n t $7 , 7 9 0 $ 7 , 7 9 0 $ 1 5 , 5 8 1 $7 , 7 9 0 $ 1 5 , 5 8 1 $ 7 , 7 9 0 $ 2 3 , 3 7 2 $ 4 2 , 8 4 8 We l l n e s s P r o g r a m $6 9 $ 6 9 $ 1 3 7 $6 9 $ 1 3 7 $ 6 9 $ 2 0 9 $ 3 7 8 Pu b l i c W o r k s A d m i n i s t r a t i o n Bu i l d i n g M a i n t e n a n c e $3 3 8 , 5 6 2 $ 6 , 2 7 7 $ 6 , 2 7 7 $ 6 , 2 7 7 $ 6 , 2 7 7 $ 6 , 2 7 7 $18,279 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $9 , 8 3 5 $ 3 , 9 3 4 $ 5 9 , 0 1 0 $ 4 9 , 1 7 5 CI P P r o j e c t E n g i n e e r i n g Tr a n s p o r t a t i o n / P l a n E n g i n e e r i n g En g i n e e r i n g D e v e l o p m e n t R e v i e w Ha z a r d P r e v e n t i o n Su b t o t a l $3 8 1 , 9 0 6 $3 6 , 7 6 6 $9 6 , 1 0 0 $6 , 2 7 7 $3 2 , 8 0 0 $5 8 , 5 5 8 $39,644$128,006$308,281 Pr o p o s e d C o s t s $3 8 1 , 9 0 6 $3 6 , 7 6 6 $9 6 , 1 0 0 $6 , 2 7 7 $3 2 , 8 0 0 $5 8 , 5 5 8 $39,644$128,006$308,281Attachment 1 C3 - 17 IV A / C a p 9 5 03 / 2 4 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 4 Schedule A.004 2014 Ce n t r a l S e r v i c e D e p a r t m e n t s Pa t r o l In v e s t i g a t i o n s Po l i c e S u p p o r t Sv c Su p p S v c s - Gr a n t Ne i g h b o r h o o d Sv c s Tr a f f i c S a f e t y Tr a f f i c S f t y - O T S GrantFire AdminFire Admin Grant Bu i l d i n g U s e C h a r g e Ci t y A d m i n i s t r a t i o n $8 1 , 9 7 0 $ 2 7 , 3 4 3 $ 2 5 , 3 3 1 $2 , 5 2 7 $ 8 , 2 9 1 $ 4 7 8 $ 9 , 0 0 4 $ 4 6 1 Ci t y C o u n c i l $2 6 , 4 4 3 $ 8 , 8 2 1 $ 8 , 1 7 2 $8 1 5 $ 2 , 6 7 5 $ 1 5 4 $ 2 , 9 0 5 $ 1 4 9 Na t u r a l R e s o u r c e s P r o t e c t i o n Ci t y A t t o r n e y $6 5 , 6 9 2 $ 2 1 , 9 1 3 $ 2 0 , 3 0 1 $2 , 0 2 6 $ 6 , 6 4 5 $ 3 8 3 $ 7 , 2 1 6 $ 3 6 9 Ad m i n i s t r a t i o n & R e c o r d s $6 , 4 8 5 $2 , 2 1 5 $3 , 0 0 5 $8 6 7 $2 , 3 9 8 $2 , 5 2 5 $867$2,366 Fi n a n c e $9 6 , 2 3 5 $ 3 2 , 2 6 9 $ 3 1 , 8 1 5 $4 , 2 2 0 $ 1 0 , 3 7 9 $ 5 2 9 $ 1 1 , 6 4 8 $ 4 7 8 Ne t w o r k S e r v i c e s $2 4 9 , 8 3 4 $ 6 8 , 2 5 3 $ 1 9 6 , 7 4 2 $2 3 , 4 8 5 $ 3 5 , 8 3 8 $56,302 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $63,543 Su p p o r t S e r v i c e s $1 5 , 6 7 6 $ 5 , 2 6 4 $ 5 , 5 0 8 $7 9 1 $ 1 , 6 7 5 $ 6 6 $ 1 , 6 6 8 $ 6 3 Hu m a n R e s o u r c e s $6 8 , 7 7 1 $ 2 3 , 4 8 3 $ 3 1 , 8 6 9 $7 , 0 4 5 $8 , 3 8 7 $6,709 Ri s k M a n a g e m e n t $3 1 9 , 4 0 8 $ 1 0 9 , 0 6 5 $ 1 4 8 , 0 1 8 $3 2 , 7 2 0 $ 3 8 , 9 5 2 $31,162 We l l n e s s P r o g r a m $2 , 8 1 8 $9 6 3 $1 , 3 0 6 $2 8 8 $3 4 3 $275 Pu b l i c W o r k s A d m i n i s t r a t i o n Bu i l d i n g M a i n t e n a n c e $1 8 , 2 7 9 $ 1 8 , 2 7 9 $ 1 8 , 2 7 9 $ 1 8 , 2 7 9 $ 1 8 , 2 7 9 $ 1 8 , 2 7 9 $25,663 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $2 0 6 , 5 3 5 $ 1 0 8 , 1 8 5 $9 , 8 3 4 $ 6 8 , 8 4 5 CI P P r o j e c t E n g i n e e r i n g Tr a n s p o r t a t i o n / P l a n E n g i n e e r i n g En g i n e e r i n g D e v e l o p m e n t R e v i e w Ha z a r d P r e v e n t i o n Su b t o t a l $1 , 1 5 8 , 1 4 6 $4 2 6 , 0 5 3 $4 9 0 , 3 4 6 $1 9 , 1 4 6 $1 0 4 , 4 2 8 $2 0 2 , 8 3 4 $2,477$218,461$1,520 Pr o p o s e d C o s t s $1 , 1 5 8 , 1 4 6 $4 2 6 , 0 5 3 $4 9 0 , 3 4 6 $1 9 , 1 4 6 $1 0 4 , 4 2 8 $2 0 2 , 8 3 4 $2,477$218,461$1,520Attachment 1 C3 - 18 IV A / C a p 9 5 03 / 2 4 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 5 Schedule A.005 2014 Ce n t r a l S e r v i c e D e p a r t m e n t s Em e r g e n c y Re s p o n s e Ha z a r d P r e v Gr a n t Tr a i n i n g Se r v i c e s Te c h n i c a l Se r v i c e s Di s a s t e r P r e p FD 2 1 0 Do w n t o w n B i d FD 2 4 0 C D B G FD250 Law Enforc GrantFD290 Tourism Bid Bu i l d i n g U s e C h a r g e $534 Ci t y A d m i n i s t r a t i o n $9 0 , 3 2 4 $ 7 9 9 $ 1 , 1 4 9 $ 3 4 8 $ 2 5 5 $ 2 , 4 7 9 $ 2 , 8 1 3 $ 2 , 9 1 3 $ 1 3 , 3 4 3 Ci t y C o u n c i l $2 9 , 1 3 8 $ 2 5 8 $ 3 7 1 $ 1 1 2 $ 8 2 $ 7 9 9 $ 9 0 8 $ 9 3 4 $ 4 , 3 0 4 Na t u r a l R e s o u r c e s P r o t e c t i o n Ci t y A t t o r n e y $7 2 , 3 8 8 $ 6 4 0 $ 9 2 1 $ 2 7 8 $ 2 0 4 $ 1 , 9 8 7 $ 2 , 2 5 5 $ 2 , 3 2 6 $ 1 0 , 6 9 3 Ad m i n i s t r a t i o n & R e c o r d s $7 , 8 2 7 $1 , 7 3 4 $158 $135 Fi n a n c e $1 0 6 , 6 6 9 $ 8 8 8 $ 1 , 8 9 4 $ 1 , 0 3 5 $ 5 7 2 $ 2 , 5 4 9 $ 3 , 1 5 7 $ 2 , 9 4 3 $ 1 4 , 5 2 0 Ne t w o r k S e r v i c e s $2 3 3 , 0 8 0 $465 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s Su p p o r t S e r v i c e s $1 7 , 1 5 0 $ 1 1 1 $ 1 6 0 $ 4 8 $ 3 5 $ 1 5 7 $ 2 8 4 $ 1 8 9 $ 9 3 6 Hu m a n R e s o u r c e s $7 3 , 8 0 3 $1,678 $1,426 Ri s k M a n a g e m e n t $3 4 2 , 7 8 0 $7,790 $6,622 We l l n e s s P r o g r a m $3 , 0 2 4 $69 $58 Pu b l i c W o r k s A d m i n i s t r a t i o n Bu i l d i n g M a i n t e n a n c e $1 6 , 6 0 7 $1 6 , 6 0 7 $ 1 6 , 6 0 7 $ 1 6 , 6 0 7 $1,251 Ve h i c l e & E q u i p m e n t M a i n t e n a c e CI P P r o j e c t E n g i n e e r i n g $1 1 1 , 2 1 4 Tr a n s p o r t a t i o n / P l a n E n g i n e e r i n g En g i n e e r i n g D e v e l o p m e n t R e v i e w Ha z a r d P r e v e n t i o n Su b t o t a l $9 9 2 , 7 9 0 $2 , 6 9 6 $2 2 , 8 3 6 $1 8 , 4 2 8 $1 7 , 7 5 5 $7 , 9 7 1 $1 3 0 , 3 2 6 $9,305$54,287 Pr o p o s e d C o s t s $9 9 2 , 7 9 0 $2 , 6 9 6 $2 2 , 8 3 6 $1 8 , 4 2 8 $1 7 , 7 5 5 $7 , 9 7 1 $1 3 0 , 3 2 6 $9,305$54,287Attachment 1 C3 - 19 IV A / C a p 9 5 03 / 2 4 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 6 Schedule A.006 2014 Ce n t r a l S e r v i c e D e p a r t m e n t s FD 4 0 0 C a p E n g FD 4 0 1 G r a n t C I P FD 4 0 5 T I F C I P FD 5 0 0 W a t e r FD 5 1 0 P a r k i n g FD 5 2 0 S e w e r FD 5 3 0 T r a n s i t FD625 Jack HouseFD640 Reservoir Bu i l d i n g U s e C h a r g e $3 , 0 9 4 $ 3 , 0 9 4 $ 8 6 1 Ci t y A d m i n i s t r a t i o n $5 8 , 1 8 3 $ 2 1 , 2 2 6 $ 6 1 , 9 7 2 $ 3 2 , 0 9 1 $ 9 , 8 2 0 Ci t y C o u n c i l $1 8 , 7 6 9 $ 6 , 8 4 7 $ 1 9 , 9 9 2 $ 1 0 , 3 5 2 $ 3 , 1 6 7 Na t u r a l R e s o u r c e s P r o t e c t i o n $2 5 3 $ 2 , 5 2 9 $ 2 , 2 1 4 Ci t y A t t o r n e y $4 6 , 6 2 9 $ 1 7 , 0 1 1 $ 4 9 , 6 6 5 $ 2 5 , 7 1 9 $ 7 , 8 7 0 Ad m i n i s t r a t i o n & R e c o r d s $1 6 , 6 8 3 $ 5 , 9 2 3 $ 2 7 , 3 3 7 $ 2 , 1 2 9 $ 8 5 6 $ 5 6 9 Fi n a n c e $3 6 2 , 0 7 9 $ 4 1 , 1 2 2 $ 3 6 7 , 9 7 0 $ 3 5 , 4 8 0 $ 9 8 $ 1 1 , 8 5 8 Ne t w o r k S e r v i c e s $1 9 4 , 0 3 8 $ 4 8 , 5 3 8 $ 2 5 9 , 8 4 9 $ 6 2 , 4 3 5 $ 3 9 1 $ 2 5 , 6 8 9 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $1 2 0 , 2 4 8 $ 1 1 7 , 5 1 3 Su p p o r t S e r v i c e s $6 , 7 0 7 $ 3 , 5 4 8 $ 7 , 1 1 5 $ 2 , 2 9 9 $ 1 , 0 0 1 Hu m a n R e s o u r c e s $4 8 , 2 2 3 $ 3 5 , 2 2 5 $ 5 0 , 9 0 7 $ 4 , 1 9 3 $ 6 , 0 3 8 Ri s k M a n a g e m e n t $2 2 3 , 9 7 5 $ 1 6 3 , 5 9 9 $ 2 3 6 , 4 4 1 $ 1 9 , 4 7 6 $ 2 8 , 0 4 6 We l l n e s s P r o g r a m $1 , 9 7 6 $ 1 , 4 4 4 $ 2 , 0 8 6 $ 1 7 2 $ 2 4 8 Pu b l i c W o r k s A d m i n i s t r a t i o n $1 0 , 5 7 1 $ 1 9 0 , 1 6 1 $ 1 0 , 5 7 1 $ 7 1 , 8 0 6 Bu i l d i n g M a i n t e n a n c e $4 0 , 5 9 7 $ 4 0 , 4 6 2 $ 4 0 , 5 9 6 $ 1 , 0 5 4 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $1 1 8 , 0 2 0 $ 2 7 , 5 3 8 $ 1 8 8 , 8 3 1 $19,670 CI P P r o j e c t E n g i n e e r i n g $7 0 4 , 2 8 3 $ 3 8 1 , 5 6 1 $ 1 0 , 9 2 1 $ 1 0 9 , 2 0 9 $ 5 9 , 0 6 2 $ 1 2 3 , 2 4 9 $1,337 Tr a n s p o r t a t i o n / P l a n E n g i n e e r i n g $4 1 , 8 1 9 $ 1 5 , 3 7 1 En g i n e e r i n g D e v e l o p m e n t R e v i e w ($ 2 0 , 7 5 2 ) $8 , 0 6 2 ( $ 2 1 , 2 5 7 ) $4,031($201) Ha z a r d P r e v e n t i o n $8 , 3 0 0 Su b t o t a l $7 0 4 , 2 8 3 $3 8 1 , 5 6 1 $1 0 , 9 2 1 $1 , 3 6 6 , 8 0 2 $7 1 1 , 5 8 7 $1 , 5 4 8 , 4 6 0 $2 8 8 , 8 0 6 $1,345$115,989 Pr o p o s e d C o s t s $7 0 4 , 2 8 3 $3 8 1 , 5 6 1 $1 0 , 9 2 1 $1 , 3 6 6 , 8 0 2 $7 1 1 , 5 8 7 $1 , 5 4 8 , 4 6 0 $2 8 8 , 8 0 6 $1,345$115,989Attachment 1 C3 - 20 IV A / C a p 9 5 03 / 2 4 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 7 Schedule A.007 2014 Ce n t r a l S e r v i c e D e p a r t m e n t s FD 6 5 0 N a r c o t i c s Ta s k F o r c e FD 6 5 3 Ha z a r d o u s M a t FD 6 5 5 B o m b Ta s k F o r c e Al l O t h e r Su b t o t a l Di r e c t B i l l e d Un a l l o c a t e d Total Bu i l d i n g U s e C h a r g e $7 5 , 3 4 6 $ 7 5 , 3 4 6 Ci t y A d m i n i s t r a t i o n $6 2 4 , 0 5 0 $ 6 2 4 , 0 5 0 Ci t y C o u n c i l $2 0 1 , 3 0 8 $ 2 0 1 , 3 0 8 Na t u r a l R e s o u r c e s P r o t e c t i o n $4 , 9 9 6 ( $ 4 , 9 9 6 ) $ 3 6 5 , 0 7 3 $ 3 6 5 , 0 7 3 Ci t y A t t o r n e y $5 0 0 , 1 1 9 $ 5 0 0 , 1 1 9 Ad m i n i s t r a t i o n & R e c o r d s $1 9 0 , 7 4 6 $ 1 4 8 , 4 4 3 $ 3 3 9 , 1 8 9 Fi n a n c e $ 5 3 1 $1 0 2 $8 8 $8 2 , 4 6 4 $ 1 , 4 5 3 , 1 4 1 $1 3 6 , 9 9 9 $ 1 , 5 9 0 , 1 4 0 Ne t w o r k S e r v i c e s $2 , 1 5 7 , 1 3 3 $ 2 , 1 5 7 , 1 3 3 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $4 5 6 , 9 2 4 $ 4 5 6 , 9 2 4 Su p p o r t S e r v i c e s $1 2 0 , 0 7 7 $ 1 2 0 , 0 7 7 Hu m a n R e s o u r c e s $5 1 5 , 3 6 0 $ 5 1 5 , 3 6 0 Ri s k M a n a g e m e n t $2 , 3 9 3 , 6 1 2 $ 2 , 3 9 3 , 6 1 2 We l l n e s s P r o g r a m $2 1 , 1 2 1 $ 2 1 , 1 2 1 Pu b l i c W o r k s A d m i n i s t r a t i o n $7 7 3 , 0 6 0 $ 2 2 , 2 6 2 $ 7 9 5 , 3 2 2 Bu i l d i n g M a i n t e n a n c e $9 4 1 , 9 2 4 $ 9 4 1 , 9 2 4 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $1 , 4 9 0 , 9 8 4 $ 1 , 4 9 0 , 9 8 4 CI P P r o j e c t E n g i n e e r i n g $1 , 5 0 0 , 8 3 6 $ 7 2 7 , 9 0 6 $ 2 , 2 2 8 , 7 4 2 Tr a n s p o r t a t i o n / P l a n E n g i n e e r i n g $3 5 2 , 0 8 1 $ 5 0 6 , 6 5 4 $ 8 5 8 , 7 3 5 En g i n e e r i n g D e v e l o p m e n t R e v i e w $5 9 , 3 8 5 $ 2 9 , 2 6 8 $ 4 2 , 2 1 0 $ 5 3 0 , 1 8 7 $ 6 0 1 , 6 6 5 Ha z a r d P r e v e n t i o n $8 , 3 0 0 ( $ 8 , 3 0 0 ) $ 7 5 8 , 0 6 5 $ 7 5 8 , 0 6 5 Su b t o t a l $5 3 1 $1 0 2 $8 8 $1 4 1 , 8 4 9 $1 3 , 8 1 0 , 3 8 6 $5 1 , 1 7 6 $3 , 1 7 3 , 3 2 7 $17,034,889 Pr o p o s e d C o s t s $5 3 1 $1 0 2 $8 8 $1 4 1 , 8 4 9 $1 3 , 8 1 0 , 3 8 6 $5 1 , 1 7 6 $3 , 1 7 3 , 3 2 7 $17,034,889Attachment 1 C3 - 21 THIS PAGE IS INTENTIONALLY LEFT BLANK C3 - 22 CITY OF SAN LUIS OBISPO, CA OMB A-87 CENTRAL SERVICE COST ALLOCATION PLAN Fiscal Year 2014 Prepared March 26, 2015 1870 Divot Road Carson City, NV 89701 775-883-3182 www.costplans.com email: mahoney@costplans.com Attachment 2 C3 - 23 Ci t y o f S a n L u i s O b i s p o , C A OM B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n P l a n Fiscal Year 2014 CO S T A L L O C A T I O N M E T H O D O L O G Y IN T R O D U C T I O N Th e O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n P l a n w a s p r e p a r e d u s i n g a c o n s i s t e n t a p p r o a c h a n d t r e a t m e n t o f d i r e c t o r i n d i r e c t costs; in no ca s e h a v e c o s t s c h a r g e d a s d i r e c t c o s t s t o p r o g r a m s b e e n i n c l u d e d a s i n d i r e c t c o s t s . A c t u a l e x p e n d i t u r e i n f o r m a t i o n w a s o b t a i n ed from the fi n a n c i a l s t a t e m e n t s f o r t h e y e a r e n d e d J u n e 3 0 , 2 0 1 4 . S t a t i s t i c s u s e d t o a l l o c a t e c o s t s w e r e t a k e n f r o m F Y 2 0 1 4 d a t a b y p e r f o rming one hundred pe r c e n t c o u n t s , o r i n s o m e c a s e s , c o n d u c t i n g a r e p r e s e n t a t i v e s a m p l e p e r i o d c o u n t . ST E P - D O W N A L L O C A T I O N P R O C E D U R E A d o u b l e s t e p - d o w n a l l o c a t i o n p r o c e d u r e w a s u s e d t o d i s t r i b u t e c o s t s a m o n g c e n t r a l s e r v i c e s a n d t o p r o g r a m s t h a t r e c e i v e b e n e f i ts. The double st e p - d o w n p r o c e d u r e i n i t i a l l y r e q u i r e s a s e q u e n t i a l o r d e r i n g o f a g e n c i e s . D e p a r t m e n t i n d i r e c t c o s t a l l o c a t i o n s a r e t h e n m a d e i n t h e o r d e r e l e c t e d to a l l b e n e f i t i n g p r o g r a m s , i n c l u d i n g c r o s s a l l o c a t i o n s t o o t h e r c e n t r a l s e r v i c e s . T o i n s u r e t h a t t h e c r o s s - b e n e f i t o f s e r v i c e s among central services is f u l l y r e c o g n i z e d , a s e c o n d s t e p - d o w n a l l o c a t i o n f o r e a c h c e n t r a l s e r v i c e i s m a d e . C o s t s a l l o c a t e d t o e a c h c e n t r a l s e r v i c e c onsist of the fo l l o w i n g : Fi r s t A l l o c a t i o n – t h e a c t u a l o p e r a t i n g e x p e n d i t u r e s , e x c l u s i v e o f u n a l l o w a b l e i t e m s ( i . e . c a p i t a l e x p e n d i t u r e s , i n t e r e s t e x p e n se, and ge n e r a l g o v e r n m e n t c o s t s a s d e s i g n a t e d b y O M B C i r c u l a r A - 8 7 ) , p l u s a l l a l l o c a t e d c o s t s f r o m o t h e r c e n t r a l s e r v i c e s , w h i c h h a v e been id e n t i f i e d u p t o t h i s p o i n t . Se c o n d A l l o c a t i o n – c o s t s f r o m o t h e r c e n t r a l s e r v i c e s m a d e s u b s e q u e n t t o t h a t s e c t i o n ’ s f i r s t a l l o c a t i o n . W i t h r e s p e c t t o t h e double step- do w n m e t h o d o l o g y , t w o i m p o r t a n t p o i n t s s h o u l d b e n o t e d : 1. T h e i n i t i a l s e q u e n c i n g o f C e n t r a l S e r v i c e s w a s m a d e i n c o n s i d e r a t i o n o f t h e o r d e r i n g w h i c h m a x i m i z e s t h e b e n e f i t s o f t h e se r v i c e s , a n d 2. A f t e r t h e s e c o n d a l l o c a t i o n o f e a c h c e n t r a l s e r v i c e , t h a t s e r v i c e w a s “ c l o s e d ” a n d c o u l d n o t r e c e i v e a n y a d d i t i o n a l al l o c a t i o n f r o m o t h e r c e n t r a l s e r v i c e s . To e a s e c o m p r e h e n s i o n a n d t o a v o i d u n n e c e s s a r y b u l k i n t h e p l a n , t h e f i r s t a n d s e c o n d a l l o c a t i o n s a r e s h o w n o n t h e s a m e s c h e d u l e within the pl a n . Attachment 2 C3 - 24 Ci t y o f S a n L u i s O b i s p o , C A OM B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n P l a n Fiscal Year 2014 Pr e p a r e d b y : CO S T A L L O C A T I O N M E T H O D O L O G Y FO R M A T A T a b l e o f C o n t e n t s i s i n c l u d e d a t t h e b e g i n n i n g o f t h e P l a n . T h e a l l o c a t i o n o f c o s t s h a s b e e n a c c o m p l i s h e d i n t h e s a m e o r d e r as shown in the Ta b l e o f C o n t e n t s . T h e T a b l e o f C o n t e n t s a l s o p e r m i t s t h e r e a d y i d e n t i f i c a t i o n o f t h e f o l l o w i n g s u m m a r y d a t a a n d s e c t i o n s o f t he Plan: Su m m a r y D a t a – T h r e e s u m m a r y s c h e d u l e s a r e p r o v i d e d a t t h e b e g i n n i n g o f t h e P l a n : 1. A l l o c a t e d C o s t s b y D e p a r t m e n t ( S c h e d u l e A ) – p r o v i d e s t h e c o s t s a l l o c a t e d f r o m e a c h c e n t r a l s e r v i c e t o e a c h o p e r a t i n g de p a r t m e n t . T h e c e n t r a l s e r v i c e d e p a r t m e n t s a r e l i s t e d o n t h e l e f t s i d e o f t h e p a g e a n d t h e o p e r a t i n g p r o g r a m s d e t a i l e d i n t h e pl a n a r e l i s t e d a c r o s s t h e t o p . C o s t s s h o w n a t t h e b o t t o m o f e a c h c o l u m n r e p r e s e n t t h e c o s t s a l l o c a t e d t o t h e d e p a r t m e n t o r f u n d. 2. S u m m a r y o f A l l o c a t e d C o s t s ( S c h e d u l e C ) – s u m m a r i z e s t h e c o s t s a l l o c a t e d f r o m e a c h c e n t r a l s e r v i c e . T h e c o l u m n l a b e l e d “T o t a l E x p e n d i t u r e s ” i s t h e t o t a l c o s t s o f t h e c e n t r a l s e r v i c e d e p a r t m e n t . T h e c o l u m n l a b e l e d “ C o s t A d j u s t m e n t s ” a r e a n y c o s t s ad d e d o r d e d u c t e d f r o m t h e c e n t r a l s e r v i c e . T h e s e c o s t s a r e a d d i t i o n s o r s u b t r a c t i o n s t o t h e c o s t i d e n t i f i e d i n t h e G e n e r a l L e d g er. Th e c o l u m n l a b e l e d “ T o t a l A l l o c a t e d ” i s t h e a m o u n t a l l o c a t e d t o e a c h o p e r a t i n g d e p a r t m e n t ( t h i s a g r e e s w i t h S c h e d u l e A ) . 3. S u m m a r y o f A l l o c a t i o n B a s e s ( S c h e d u l e E ) – p r o v i d e s t h e b a s e s u s e d t o a l l o c a t e t h e c o s t s f o r e a c h f u n c t i o n o f e v e r y c e n t r a l se r v i c e . De t a i l D a t a – i n f o r m a t i o n o n e a c h c e n t r a l s e r v i c e a r e p r e s e n t e d i n t h e f o l l o w i n g f o r m a t : 1. N a t u r e a n d E x t e n t o f S e r v i c e s – a n a r r a t i v e d e s c r i p t i o n o f t h e c e n t r a l s e r v i c e a n d e a c h f u n c t i o n t h a t w a s i d e n t i f i e d . A l s o de s c r i b e d a r e t h e a l l o c a t i o n b a s e s u s e d f o r e a c h f u n c t i o n a n d a n y o t h e r r e l e v a n t i n f o r m a t i o n o n e x p e n d i t u r e s . 2. C o s t s t o b e A l l o c a t e d – p r e s e n t s t h e t o t a l c o s t s t o b e a l l o c a t e d b a s e d o n a c t u a l e x p e n d i t u r e s f r o m t h e f i n a n c i a l s t a t e m e n t s . Al l o c a t e d a d d i t i o n s r e p r e s e n t c o s t s a l l o c a t e d t o a c e n t r a l s e r v i c e f r o m o t h e r c e n t r a l s e r v i c e s . Attachment 2 C3 - 25 Ci t y o f S a n L u i s O b i s p o , C A OM B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n P l a n Fiscal Year 2014 CO S T A L L O C A T I O N M E T H O D O L O G Y FO R M A T ( C o n t i n u e d ) 1. C o s t s t o b e A l l o c a t e d b y F u n c t i o n – c o s t s f o r e a c h C e n t r a l S e r v i c e a r e f u n c t i o n a l i z e d t o t h e e x t e n t d e e m e d n e c e s s a r y t o i n s u re th e a p p l i c a t i o n o f a n a l l o c a t i o n b a s i s t h a t m o s t c l o s e l y c o r r e l a t e s w i t h t h e b e n e f i t s d e r i v e d b y r e c e i v i n g p r o g r a m s . T o t a l c o s ts al l o c a t e d a r e t h e s a m e a s r e f l e c t e d o n t h e p r e v i o u s s c h e d u l e . F u n c t i o n s o f t h e c e n t r a l s e r v i c e s a r e l i s t e d a c r o s s t h e t o p o f t he pa g e a n d a d e t a i l e d s c h e d u l e i s p r o v i d e d o n e a c h f u n c t i o n . 2. D e t a i l A l l o c a t i o n – d e t a i l e d s c h e d u l e o f t h e a l l o c a t i o n o f e a c h f u n c t i o n i s p r o v i d e d o n a l l a l l o c a t e d f u n c t i o n s e x c e p t f o r G eneral Ad m i n i s t r a t i o n . C o s t s o f G e n e r a l A d m i n i s t r a t i o n a r e r e - a l l o c a t e d t o a l l o t h e r a g e n c y f u n c t i o n s b a s e d o n f u n c t i o n a l c o s t s u n l e s s ot h e r w i s e n o t e d . 3. D e p a r t m e n t a l C o s t A l l o c a t i o n S u m m a r y – p r o v i d e s a s u m m a r y o f t h e c o s t s a l l o c a t e d b y f u n c t i o n . T h e p r o g r a m s t h a t r e c e i v e al l o c a t i o n s a r e l i s t e d o n t h e l e f t s i d e o f t h e p a g e a n d t h e c e n t r a l s e r v i c e f u n c t i o n s a r e l i s t e d a c r o s s t h e t o p . IN T E R V I E W S Th r o u g h d i s c u s s i o n s a n d r e v i e w w i t h D e p a r t m e n t a l s t a f f , M a h o n e y & A s s o c i a t e s C o n s u l t i n g , L L C e s t a b l i s h e d f u n c t i o n s p e r f o r m e d b y central se r v i c e d e p a r t m e n t s a n d c o s t s a s s o c i a t e d w i t h e a c h f u n c t i o n . I t w a s t h e p r i m a r y o b j e c t i v e o f M a h o n e y & A s s o c i a t e s t o u s e d a t a representative of se r v i c e s p r o v i d e d t o u s e r s w h i l e s t i l l a d h e r i n g t o t h e s p e c i f i c a t i o n s o f t h e O M B C i r c u l a r A - 8 7 c o s t p r i n c i p l e s . Attachment 2 C3 - 26  Th i s P a g e I n t e n t i o n a l l y L e f t B l a n k  Attachment 2 C3 - 27 CE R T I F I C A T E O F C O S T A L L O C A T I O N P L A N Th i s i s t o c e r t i f y t h a t I h a v e r e v i e w e d t h e c o s t a l l o c a t i o n p l a n s u b m i t t e d h e r e w i t h a n d t o t h e b e s t o f m y k n o w l e d g e a n d b e l i e f : (1 ) A l l c o s t s i n c l u d e d i n t h i s p r o p o s a l t o e s t a b l i s h c o s t a l l o c a t i o n s o r b i l l i n g s f o r F i s c a l Y e a r 2 0 1 4 ( J u l y 1 , 2 0 1 3 t h r o u g h J u ne 3 0 , 2 0 1 4 ) a r e a l l o w a b l e in a c c o r d a n c e w i t h t h e r e q u i r e m e n t s o f O M B C i r c u l a r A 8 7 , " C o s t P r i n c i p l e s f o r S t a t e , L o c a l , a n d I n d i a n T r i b a l G o v e r n m e n t s , " a n d the Federal aw a r d ( s ) t o w h i c h t h e y a p p l y . U n a l l o w a b l e c o s t s h a v e b e e n a d j u s t e d f o r i n a l l o c a t i n g c o s t s a s i n d i c a t e d i n t h e c o s t a l l o c a t i o n plan. (2 ) A l l c o s t s i n c l u d e d i n t h i s p r o p o s a l a r e p r o p e r l y a l l o c a b l e t o F e d e r a l a w a r d s o n t h e b a s i s o f a b e n e f i c i a l o r c a u s a l r e l a t i o nship between the ex p e n s e s i n c u r r e d a n d t h e a w a r d s t o w h i c h t h e y a r e a l l o c a t e d i n a c c o r d a n c e w i t h a p p l i c a b l e r e q u i r e m e n t s . F u r t h e r , t h e s a m e c o s t s that have been tr e a t e d a s i n d i r e c t c o s t s h a v e n o t b e e n c l a i m e d a s d i r e c t c o s t s . S i m i l a r t y p e s o f c o s t s h a v e b e e n a c c o u n t e d f o r c o n s i s t e n t l y . I d e c l a r e t h a t t h e f o r e g o i n g i s t r u e a n d c o r r e c t . Go v e r n m e n t a l U n i t : _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Si g n a t u r e : _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Na m e o f O f f i c i a l : _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Ti t l e : _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Da t e o f E x e c u t i o n : _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Attachment 2 C3 - 28  Th i s P a g e I n t e n t i o n a l l y L e f t B l a n k  Attachment 2 C3 - 29 IV A / C a p 9 5 03 / 2 6 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Ta b l e o f C o n t e n t s Schedule TOC.001 2014 Sc h e d u l e Page Su m m a r y R e p o r t s Al l o c a t e d C o s t s b y D e p a r t m e n t A 1 Su m m a r y o f A l l o c a t e d C o s t s C 8 De t a i l o f A l l o c a t e d C o s t s D 10 Su m m a r y o f A l l o c a t i o n B a s i s E 16 Bu i l d i n g U s e C h a r g e Na r r a t i v e 1. 0 1 Co s t s t o b e A l l o c a t e d 1. 0 2 2 0 Co s t s b y F u n c t i o n 1. 0 3 2 1 De t a i l A l l o c a t i o n - C i t y H a l l 1. 0 4 2 2 De t a i l A l l o c a t i o n - 9 1 9 P a l m 1. 0 5 2 3 De t a i l A l l o c a t i o n - C o r p o r a t i o n Y a r d 1. 0 6 2 4 Al l o c a t i o n S u m m a r y 1. 0 7 2 5 Ci t y A d m i n i s t r a t i o n Na r r a t i v e 2. 0 1 Co s t s t o b e A l l o c a t e d 2. 0 2 2 7 Co s t s b y F u n c t i o n 2. 0 3 2 8 De t a i l A l l o c a t i o n - C i t y w i d e A d m i n i s t r a t i o n 2. 0 4 29 Al l o c a t i o n S u m m a r y 2. 0 5 3 1 Na t u r a l R e s o u r c e s P r o t e c t i o n Na r r a t i v e 3. 0 1 Co s t s t o b e A l l o c a t e d 3. 0 2 3 4 Co s t s b y F u n c t i o n 3. 0 3 3 5 De t a i l A l l o c a t i o n - P r o g r a m S u p p o r t 3. 0 4 3 6 Al l o c a t i o n S u m m a r y 3. 0 5 3 7 Ci t y A t t o r n e y Na r r a t i v e 4. 0 1 Co s t s t o b e A l l o c a t e d 4. 0 2 3 9 Co s t s b y F u n c t i o n 4. 0 3 4 0 De t a i l A l l o c a t i o n - C i t y A t t o r n e y 4. 0 4 4 1 Al l o c a t i o n S u m m a r y 4. 0 5 4 3 Ad m i n i s t r a t i o n & R e c o r d s Na r r a t i v e 5. 0 1 Co s t s t o b e A l l o c a t e d 5. 0 2 4 6 Co s t s b y F u n c t i o n 5. 0 3 4 7 De t a i l A l l o c a t i o n - C i t y C l e r k S e r v i c e s 5. 0 4 4 8 De t a i l A l l o c a t i o n - M a i n S w i t c h b o a r d 5. 0 5 5 0 Attachment 2 C3 - 30 IV A / C a p 9 5 03 / 2 6 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Ta b l e o f C o n t e n t s Schedule TOC.002 2014 Sc h e d u l e Page Al l o c a t i o n S u m m a r y 5. 0 6 5 2 Fi n a n c e Na r r a t i v e 6. 0 1 Co s t s t o b e A l l o c a t e d 6. 0 2 5 5 Co s t s b y F u n c t i o n 6. 0 3 5 6 De t a i l A l l o c a t i o n - A c c o u n t s P a y a b l e 6. 0 4 5 8 De t a i l A l l o c a t i o n - P a y r o l l 6. 0 5 6 0 De t a i l A l l o c a t i o n - G e n e r a l F i n a n c e 6. 0 6 6 2 De t a i l A l l o c a t i o n - U t i l i t y B i l l i n g 6. 0 7 6 4 De t a i l A l l o c a t i o n - U t i l i t y B i l l i n g C o s t s 6. 0 8 6 5 De t a i l A l l o c a t i o n - C a s h i e r 6. 0 9 6 6 De t a i l A l l o c a t i o n - B u d g e t 6. 1 0 6 7 De t a i l A l l o c a t i o n - I T S u p e r v i s i o n 6. 1 1 6 9 De t a i l A l l o c a t i o n - G I S S u p e r v i s i o n 6. 1 2 7 0 Al l o c a t i o n S u m m a r y 6. 1 3 7 1 Ne t w o r k S e r v i c e s Na r r a t i v e 7. 0 1 Co s t s t o b e A l l o c a t e d 7. 0 2 7 6 Co s t s b y F u n c t i o n 7. 0 3 7 7 De t a i l A l l o c a t i o n - N e t w o r k S e r v i c e s & D e s k t o p S u p p o r t 7. 0 4 79 De t a i l A l l o c a t i o n - M D C S u p p o r t 7. 0 5 8 1 De t a i l A l l o c a t i o n - T a b l e t S u p p o r t 7. 0 6 8 2 De t a i l A l l o c a t i o n - S e r v e r S u p p o r t 7. 0 7 8 3 De t a i l A l l o c a t i o n - N e t w o r k S u p p o r t 7. 0 8 8 5 De t a i l A l l o c a t i o n - R a d i o s 7. 0 9 8 7 De t a i l A l l o c a t i o n - T e l e m e t r y 7. 1 0 8 8 De t a i l A l l o c a t i o n - C e l l P h o n e s 7. 1 1 8 9 De t a i l A l l o c a t i o n - P a g e r s 7. 1 2 9 0 De t a i l A l l o c a t i o n - C e l l u l a r D a t a S e r v i c e s 7. 1 3 91 De t a i l A l l o c a t i o n - T e l e p h o n e s 7. 1 4 9 2 De t a i l A l l o c a t i o n - C u e s t a P e a k 7. 1 5 9 4 De t a i l A l l o c a t i o n - S o u t h H i l l s 7. 1 6 9 5 De t a i l A l l o c a t i o n - T a s s a j a r a 7. 1 7 9 6 De t a i l A l l o c a t i o n - D i r e c t C o s t s 7. 1 8 9 7 Al l o c a t i o n S u m m a r y 7. 1 9 9 8 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s Na r r a t i v e 8. 0 1 Co s t s t o b e A l l o c a t e d 8. 0 2 1 0 3 Co s t s b y F u n c t i o n 8. 0 3 1 0 4 De t a i l A l l o c a t i o n - G I S 8. 0 4 1 0 5 Al l o c a t i o n S u m m a r y 8. 0 5 1 0 6 Su pp or t S e r v i c e s Attachment 2 C3 - 31 IV A / C a p 9 5 03 / 2 6 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Ta b l e o f C o n t e n t s Schedule TOC.003 2014 Sc h e d u l e Page Na r r a t i v e 9. 0 1 Co s t s t o b e A l l o c a t e d 9. 0 2 1 0 8 Co s t s b y F u n c t i o n 9. 0 3 1 0 9 De t a i l A l l o c a t i o n - G e n e r a l S u p p o r t S e r v i c e s 9. 0 4 110 De t a i l A l l o c a t i o n - G e n F u n d S u p p o r t S v c 9. 0 5 112 De t a i l A l l o c a t i o n - P o s t a g e 9. 0 6 1 1 4 De t a i l A l l o c a t i o n - P a r k i n g 9. 0 7 1 1 6 De t a i l A l l o c a t i o n - M a c h i n e r y 9. 0 8 1 1 7 Al l o c a t i o n S u m m a r y 9. 0 9 1 1 8 Hu m a n R e s o u r c e s Na r r a t i v e 10 . 0 1 Co s t s t o b e A l l o c a t e d 10 . 0 2 1 2 1 Co s t s b y F u n c t i o n 10 . 0 3 1 2 2 De t a i l A l l o c a t i o n - H u m a n R e s o u r c e s 10 . 0 4 1 2 3 Al l o c a t i o n S u m m a r y 10 . 0 5 1 2 5 Ri s k M a n a g e m e n t Na r r a t i v e 11 . 0 1 Co s t s t o b e A l l o c a t e d 11 . 0 2 1 2 8 Co s t s b y F u n c t i o n 11 . 0 3 1 2 9 De t a i l A l l o c a t i o n - R i s k M a n a g e m e n t 11 . 0 4 1 3 0 De t a i l A l l o c a t i o n - W o r k e r s C o m p P r e m i u m s 11 . 0 5 132 Al l o c a t i o n S u m m a r y 11 . 0 6 1 3 4 We l l n e s s P r o g r a m Na r r a t i v e 12 . 0 1 Co s t s t o b e A l l o c a t e d 12 . 0 2 1 3 7 Co s t s b y F u n c t i o n 12 . 0 3 1 3 8 De t a i l A l l o c a t i o n - W e l l n e s s P r o g r a m 12 . 0 4 1 3 9 Al l o c a t i o n S u m m a r y 12 . 0 5 1 4 1 Pu b l i c W o r k s A d m i n i s t r a t i o n Na r r a t i v e 13 . 0 1 Co s t s t o b e A l l o c a t e d 13 . 0 2 1 4 4 Co s t s b y F u n c t i o n 13 . 0 3 1 4 5 De t a i l A l l o c a t i o n - D e p u t y D i r e c t o r 13 . 0 4 1 4 6 De t a i l A l l o c a t i o n - D e p u t y D i r e c t o r - F T E 13 . 0 5 147 De t a i l A l l o c a t i o n - D e p u t y D i r e c t o r / C i t y E n g i n e e r 13 . 0 6 148 De t a i l A l l o c a t i o n - D i r e c t o r 13 . 0 7 1 4 9 De t a i l A l l o c a t i o n - D e v e l o p m e n t R e v i e w 13 . 0 8 150 De t a i l A l l o c a t i o n - L o n g R a n g e P l a n n i n g 13 . 0 9 151 De t a i l A l l o c a t i o n - U t i l i t i e s 13 . 1 0 1 5 2 Al l o c a t i o n S u m m a r y 13 . 1 1 153Attachment 2 C3 - 32 IV A / C a p 9 5 03 / 2 6 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Ta b l e o f C o n t e n t s Schedule TOC.004 2014 Sc h e d u l e Page Bu i l d i n g M a i n t e n a n c e Na r r a t i v e 14 . 0 1 Co s t s t o b e A l l o c a t e d 14 . 0 2 1 5 5 Co s t s b y F u n c t i o n 14 . 0 3 1 5 6 De t a i l A l l o c a t i o n - J a n i t o r i a l - O t h e r 14 . 0 4 1 5 7 De t a i l A l l o c a t i o n - J a n i t o r i a l - C i t y H a l l 14 . 0 5 1 5 8 De t a i l A l l o c a t i o n - J a n i t o r i a l - C o r p Y a r d 14 . 0 6 159 De t a i l A l l o c a t i o n - J a n i t o r i a l - 9 1 9 P a l m S t r e e t 14 . 0 7 160 De t a i l A l l o c a t i o n - U t i l i t i e s 14 . 0 8 1 6 1 De t a i l A l l o c a t i o n - P a r k i n g F a c i l i t y M a i n t e n a n c e 14 . 0 9 163 De t a i l A l l o c a t i o n - M a i n t e n a n c e 14 . 1 0 1 6 4 Al l o c a t i o n S u m m a r y 14 . 1 1 1 6 6 Ve h i c l e & E q u i p m e n t M a i n t e n a c e Na r r a t i v e 15 . 0 1 Co s t s t o b e A l l o c a t e d 15 . 0 2 1 6 9 Co s t s b y F u n c t i o n 15 . 0 3 1 7 0 De t a i l A l l o c a t i o n - F l e e t 15 . 0 4 1 7 1 Al l o c a t i o n S u m m a r y 15 . 0 5 1 7 2 CI P P r o j e c t E n g i n e e r i n g Na r r a t i v e 16 . 0 1 Co s t s t o b e A l l o c a t e d 16 . 0 2 1 7 4 Co s t s b y F u n c t i o n 16 . 0 3 1 7 5 De t a i l A l l o c a t i o n - P r o j e c t E n g i n e e r i n g 16 . 0 4 1 7 6 Al l o c a t i o n S u m m a r y 16 . 0 5 1 7 7 Tr a n s p o r t a t i o n / P l a n E n g i n e e r i n g Na r r a t i v e 17 . 0 1 Co s t s t o b e A l l o c a t e d 17 . 0 2 1 7 9 Co s t s b y F u n c t i o n 17 . 0 3 1 8 0 De t a i l A l l o c a t i o n - P a r k i n g 17 . 0 4 1 8 1 De t a i l A l l o c a t i o n - T r a n s i t 17 . 0 5 1 8 2 De t a i l A l l o c a t i o n - D e v e l o p m e n t R e v i e w 17 . 0 6 183 De t a i l A l l o c a t i o n - L o n g R a n g e P l a n 17 . 0 7 1 8 4 Al l o c a t i o n S u m m a r y 17 . 0 8 1 8 5 En g i n e e r i n g D e v e l o p m e n t R e v i e w Na r r a t i v e 18 . 0 1 Co s t s t o b e A l l o c a t e d 18 . 0 2 1 8 7 Co s t s b y F u n c t i o n 18 . 0 3 1 8 8 De t a i l A l l o c a t i o n - C i t y R e v i e w S e r v i c e s 18 . 0 4 189 Al l o c a t i o n S u m m a r y 18 . 0 5 190Attachment 2 C3 - 33 IV A / C a p 9 5 03 / 2 6 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Ta b l e o f C o n t e n t s Schedule TOC.005 2014 Sc h e d u l e Page Ha z a r d P r e v e n t i o n Na r r a t i v e 19 . 0 1 Co s t s t o b e A l l o c a t e d 19 . 0 2 1 9 2 Co s t s b y F u n c t i o n 19 . 0 3 1 9 3 De t a i l A l l o c a t i o n - F i r e H y d r a n t 19 . 0 4 1 9 4 Al l o c a t i o n S u m m a r y 19 . 0 5 195Attachment 2 C3 - 34 IV A / C a p 9 5 03 / 2 6 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 1 Schedule A.001 2014 Ce n t r a l S e r v i c e D e p a r t m e n t s Ci t y C o u n c i l Cu l t u r a l Ac t i v i t i e s Ec o n D e v Co m m Pr o m o t i o n Hu m a n Re l a t i o n s Co m m D e v Ad m i n Co m m i s s i o n s & CommDevelopmentReviewTrafficSignals/Lights Bu i l d i n g U s e C h a r g e $1 6 , 5 1 1 $7 2 6 $6 6 0 $2 5 , 8 5 2 $5,888 Ci t y Ad m i n i s t r a t i o n $1 , 3 2 5 $ 3 , 2 9 2 $ 2 , 4 9 5 $ 4 , 5 8 3 $ 3 , 0 8 0 $ 7 , 6 3 2 $ 3 4 5 $ 6 , 1 4 9 $ 3 , 8 4 2 Na t u r a l R e s o u r c e s P r o t e c t i o n Ci t y At t o r n e y $1 , 0 6 0 $ 2 , 6 3 3 $ 1 , 9 9 5 $ 3 , 6 6 5 $ 2 , 4 6 4 $ 6 , 1 0 3 $ 2 7 6 $ 4 , 9 1 8 $ 3 , 0 7 3 Ad m i n i s t r a t i o n & R e c o r d s $2 9 , 2 8 1 $3 , 5 1 0 $6 , 0 2 4 $3 7 , 9 3 6 $12,361 $314 Fi n a n c e $4 , 3 5 3 $ 3 , 2 2 0 $ 3 , 1 9 6 $ 5 , 3 2 0 $ 3 , 1 8 7 $ 1 1 , 3 0 3 $ 7 9 6 $ 7 , 4 7 8 $ 5 , 1 4 0 Ne t w o r k S e r v i c e s $2 6 , 8 8 1 $7 , 7 4 6 $4 1 , 5 6 2 $210,289 $8,475 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $9 9 , 8 0 3 Su p p o r t Se r v i c e s $7 0 6 $ 4 5 6 $ 4 5 0 $ 7 3 9 $ 4 2 7 $ 1 , 7 6 0 $ 4 8 $ 1 , 2 6 9 $ 7 4 1 Hu m a n R e s o u r c e s $8 , 3 4 2 $1 , 6 6 9 $1 , 6 6 9 $1 1 , 2 6 1 $6,673 $3,336 Ri s k M a n a g e m e n t $3 8 , 7 9 8 $7 , 7 5 9 $7 , 7 5 9 $5 2 , 3 7 7 $31,038 $15,519 We l l n e s s P r o g r a m $3 4 1 $6 8 $6 8 $4 6 0 $273 $136 Pu b l i c W o r k s A d m i n i s t r a t i o n $115,980 $15,173 Bu i l d i n g Ma i n t e n a n c e $2 8 , 7 4 8 $ 1 , 2 6 4 $ 1 , 1 4 9 $3 1 , 5 4 0 $7,183 $4,432 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $3 , 9 1 9 $ 3 1 , 3 5 0 CI P P r o j e c t E n g i n e e r i n g Tr a n s p o r t a t i o n / P l a n E n g i n e e r i n g $165,956 En g i n e e r i n g D e v e l o p m e n t R e v i e w Ha z a r d P r e v e n t i o n Su b t o t a l $1 5 6 , 3 4 6 $1 1 , 5 9 1 $3 0 , 6 9 7 $2 9 , 8 2 7 $9 , 1 5 8 $3 3 1 , 5 0 8 $1,465$575,455$91,531 Pr o p o s e d C o s t s $1 5 6 , 3 4 6 $1 1 , 5 9 1 $3 0 , 6 9 7 $2 9 , 8 2 7 $9 , 1 5 8 $3 3 1 , 5 0 8 $1,465$575,455$91,531Attachment 2 C3 - 35 IV A / C a p 9 5 03 / 2 6 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 2 Schedule A.002 2014 Ce n t r a l S e r v i c e D e p a r t m e n t s Lo n g R a n g e Pl a n Bu i l d i n g & Sa f e t y La n d s c a p e / P r k Ma i n t Sw i m C e n t e r Ma i n t Tr e e M a i n t St / S i d e w a l k Ma i n t Pa v e m e n t M a i n t Flood ControlDev Services Bu i l d i n g U s e C h a r g e $5 , 8 8 8 $ 1 6 , 3 7 3 $5 , 3 6 3 $8 2 5 $3 , 0 9 4 $3,094 Ci t y Ad m i n i s t r a t i o n $1 1 , 8 7 3 $ 1 3 , 2 2 3 $ 2 6 , 3 4 8 $ 5 , 0 9 1 $ 5 , 0 2 2 $ 1 3 , 4 7 2 $7,793 $2,735 Na t u r a l R e s o u r c e s P r o t e c t i o n Ci t y A t t o r n e y $9 , 4 9 5 $ 1 0 , 5 7 5 $ 2 1 , 0 7 2 $ 4 , 0 7 1 $ 4 , 0 1 6 $ 1 0 , 7 7 5 $6,232 $2,187 Ad m i n i s t r a t i o n & R e c o r d s $1 0 , 6 8 5 $2 , 7 6 4 $4 , 0 8 1 $2 3 6 $3 , 2 0 6 $3 , 3 6 6 $558 Fi n a n c e $1 3 , 3 7 3 $ 1 7 , 9 1 4 $ 3 4 , 5 6 5 $ 6 , 9 8 0 $ 7 , 2 5 6 $ 1 9 , 7 7 2 $9,661 $2,856 Ne t w o r k S e r v i c e s $2 2 , 1 5 9 $ 7 8 , 9 5 7 $ 5 1 , 0 9 6 $ 9 , 1 1 1 $ 2 0 , 7 2 6 $ 2 5 , 6 2 2 $3,486 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s Su p p o r t Se r v i c e s $2 , 0 6 0 $ 1 8 , 8 9 3 $ 5 , 2 4 4 $ 8 6 1 $ 1 , 1 5 5 $ 2 , 9 8 7 $1,449 $378 Hu m a n R e s o u r c e s $6 , 6 7 3 $ 2 0 , 4 3 7 $ 2 5 , 5 2 6 $ 2 , 5 0 3 $ 7 , 3 4 1 $ 1 7 , 9 3 4 $5,923 Ri s k M a n a g e m e n t $3 1 , 0 3 8 $ 9 5 , 0 5 4 $ 1 1 8 , 7 2 0 $ 1 1 , 6 3 8 $ 3 4 , 1 4 1 $ 8 3 , 4 1 5 $27,547 We l l n e s s Pr o g r a m $2 7 3 $ 8 3 6 $ 1 , 0 4 3 $ 1 0 2 $ 3 0 0 $ 7 3 3 $242 Pu b l i c W o r k s A d m i n i s t r a t i o n $5 7 , 7 3 3 $1 1 8 , 1 2 6 $9 , 4 5 8 $ 3 9 , 0 8 4 $ 6 3 , 9 3 6 $68,382 Bu i l d i n g M a i n t e n a n c e $7 , 1 8 3 $ 1 9 , 9 7 4 $ 3 1 , 4 3 8 $ 5 6 , 4 9 9 $ 5 , 2 0 4 $ 2 7 , 0 1 3 $ 2 7 , 0 1 3 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $9 , 7 9 7 $ 2 1 3 , 5 7 0 $3 9 , 1 8 7 $ 2 4 4 , 9 1 9 $72,496 CI P P r o j e c t E n g i n e e r i n g Tr a n s p o r t a t i o n / P l a n E n g i n e e r i n g $1 2 7 , 8 0 2 En g i n e e r i n g D e v e l o p m e n t R e v i e w Ha z a r d P r e v e n t i o n Su b t o t a l $3 0 6 , 2 3 5 $3 0 4 , 7 9 7 $6 5 6 , 1 9 2 $1 0 6 , 5 5 0 $1 6 7 , 4 6 3 $5 1 7 , 0 3 8 $30,107$203,769$8,156 Pr o p o s e d C o s t s $3 0 6 , 2 3 5 $3 0 4 , 7 9 7 $6 5 6 , 1 9 2 $1 0 6 , 5 5 0 $1 6 7 , 4 6 3 $5 1 7 , 0 3 8 $30,107$203,769$8,156Attachment 2 C3 - 36 IV A / C a p 9 5 03 / 2 6 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 3 Schedule A.003 2014 Ce n t r a l S e r v i c e D e p a r t m e n t s Re c A d m i n Fa c i l i t i e s - P r k & Re c Re c r e a t i o n a l Sp o r t s Yo u t h S e r v i c e s Te e n / S e n i o r s / C l as s Co m m u n i t y Se r v i c e s Ra n g e r P r o g r a m Aquatics/Sinsheimer PrkGolf Course Bu i l d i n g U s e C h a r g e Ci t y Ad m i n i s t r a t i o n $7 , 6 6 9 $ 2 , 3 2 5 $ 3 , 6 1 2 $ 1 0 , 0 0 4 $2 , 4 7 1 $ 3 , 1 1 8 $ 3 , 1 9 7 $ 5 , 8 4 7 Na t u r a l R e s o u r c e s P r o t e c t i o n Ci t y At t o r n e y $6 , 1 3 3 $ 1 , 8 5 9 $ 2 , 8 8 9 $ 8 , 0 0 1 $1 , 9 7 6 $ 2 , 4 9 2 $ 2 , 5 5 7 $ 4 , 6 7 6 Ad m i n i s t r a t i o n & R e c o r d s $4 , 1 4 0 $2 , 6 7 1 $1 5 7 $3 1 4 $1 5 7 $314 $157 $476 Fi n a n c e $1 0 , 7 6 2 $ 2 , 9 8 0 $ 4 , 8 0 6 $ 1 3 , 8 0 8 $5 , 1 1 2 $ 4 , 5 2 0 $ 3 , 9 1 1 $ 9 , 2 2 7 Ne t w o r k S e r v i c e s $2 5 , 2 6 8 $ 2 2 , 5 8 4 $ 7 , 6 3 3 $ 3 3 , 5 2 5 $5 , 9 5 3 $ 1 1 , 1 7 6 $ 1 4 , 6 6 7 $ 1 7 , 0 0 1 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $1 7 , 5 2 8 Su p p o r t Se r v i c e s $1 , 5 8 3 $ 4 2 6 $ 6 0 6 $ 1 , 5 9 2 $4 4 6 $ 6 4 0 $ 5 4 8 $ 1 , 1 2 0 Hu m a n Re s o u r c e s $8 , 3 4 2 $ 1 , 6 6 9 $ 1 , 6 6 9 $ 3 , 3 3 6 $1 , 6 6 9 $ 3 , 3 3 6 $ 1 , 6 6 9 $ 5 , 0 0 2 Ri s k Ma n a g e m e n t $3 8 , 7 9 8 $ 7 , 7 5 9 $ 7 , 7 5 9 $ 1 5 , 5 1 9 $7 , 7 5 9 $ 1 5 , 5 1 9 $ 7 , 7 5 9 $ 2 3 , 2 8 3 We l l n e s s Pr o g r a m $3 4 1 $ 6 8 $ 6 8 $ 1 3 6 $6 8 $ 1 3 6 $ 6 8 $ 2 0 6 Pu b l i c W o r k s A d m i n i s t r a t i o n Bu i l d i n g Ma i n t e n a n c e $6 , 2 4 9 $ 3 3 7 , 0 8 9 $ 6 , 2 4 9 $ 6 , 2 4 9 $ 6 , 2 4 9 $ 6 , 2 4 9 $ 6 , 2 4 9 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $3 , 9 1 9 $9,797 $3,919 $58,780 CI P P r o j e c t E n g i n e e r i n g Tr a n s p o r t a t i o n / P l a n E n g i n e e r i n g En g i n e e r i n g D e v e l o p m e n t R e v i e w Ha z a r d P r e v e n t i o n Su b t o t a l $1 3 0 , 7 3 2 $3 7 9 , 4 3 0 $3 5 , 4 4 8 $9 2 , 4 8 4 $6 , 2 4 9 $3 1 , 8 6 0 $57,297$38,452$125,618 Pr o p o s e d C o s t s $1 3 0 , 7 3 2 $3 7 9 , 4 3 0 $3 5 , 4 4 8 $9 2 , 4 8 4 $6 , 2 4 9 $3 1 , 8 6 0 $57,297$38,452$125,618Attachment 2 C3 - 37 IV A / C a p 9 5 03 / 2 6 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 4 Schedule A.004 2014 Ce n t r a l S e r v i c e D e p a r t m e n t s Po l i c e A d m i n Pa t r o l In v e s t i g a t i o n s Po l i c e S u p p o r t Sv c Su p p S v c s - Gr a n t Ne i g h b o r h o o d Sv c s Tr a f f i c S a f e t y Traffic Sfty-OTS GrantFire Admin Bu i l d i n g U s e C h a r g e Ci t y A d m i n i s t r a t i o n $1 5 , 3 9 5 $ 8 1 , 8 1 8 $ 2 7 , 2 9 2 $ 2 5 , 2 8 3 $2 , 5 2 3 $ 8 , 2 7 5 $ 4 7 7 $ 8 , 9 8 7 Na t u r a l R e s o u r c e s P r o t e c t i o n Ci t y A t t o r n e y $1 2 , 3 1 2 $ 6 5 , 4 3 4 $ 2 1 , 8 2 7 $ 2 0 , 2 2 0 $2 , 0 1 8 $ 6 , 6 1 8 $ 3 8 1 $ 7 , 1 8 7 Ad m i n i s t r a t i o n & R e c o r d s $1 0 , 0 8 4 $6 , 4 4 6 $2 , 2 0 1 $2 , 9 8 7 $8 3 8 $2 , 3 3 6 $2,463 $838 $2,304 Fi n a n c e $2 1 , 2 1 3 $ 9 5 , 7 5 2 $ 3 2 , 1 0 4 $ 3 1 , 6 5 3 $4 , 1 9 6 $ 1 0 , 3 2 6 $ 5 2 4 $ 1 1 , 5 8 8 Ne t w o r k S e r v i c e s $8 2 , 1 7 1 $ 2 4 8 , 8 2 3 $ 6 7 , 9 7 1 $ 1 9 5 , 9 2 2 $2 3 , 3 8 5 $ 3 5 , 6 8 8 $56,079 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $3 7 , 6 8 7 $63,296 Su p p o r t S e r v i c e s $3 , 5 2 4 $ 1 5 , 6 0 3 $5 , 2 3 9 $5 , 4 8 2 $7 8 7 $1,667 $66 $1,661 Hu m a n R e s o u r c e s $9 , 1 7 5 $ 6 8 , 4 0 0 $ 2 3 , 3 5 6 $ 3 1 , 6 9 8 $7 , 0 0 7 $8,342 $6,673 Ri s k M a n a g e m e n t $4 2 , 6 7 8 $ 3 1 8 , 1 4 0 $ 1 0 8 , 6 3 4 $ 1 4 7 , 4 3 1 $3 2 , 5 9 0 $ 3 8 , 7 9 8 $31,038 We l l n e s s Pr o g r a m $3 7 5 $ 2 , 7 9 6 $ 9 5 4 $ 1 , 2 9 6 $2 8 6 $ 3 4 1 $273 Pu b l i c W o r k s A d m i n i s t r a t i o n Bu i l d i n g M a i n t e n a n c e $1 8 , 2 0 3 $ 1 8 , 2 0 3 $ 1 8 , 2 0 3 $ 1 8 , 2 0 3 $ 1 8 , 2 0 3 $ 1 8 , 2 0 3 $ 1 8 , 2 0 3 $25,559 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $4 8 , 9 8 4 $ 2 0 5 , 7 3 2 $ 1 0 7 , 7 6 4 $9 , 7 9 7 $ 6 8 , 5 7 7 CI P P r o j e c t E n g i n e e r i n g Tr a n s p o r t a t i o n / P l a n E n g i n e e r i n g En g i n e e r i n g D e v e l o p m e n t R e v i e w Ha z a r d P r e v e n t i o n Su b t o t a l $3 0 1 , 8 0 1 $1 , 1 2 7 , 1 4 7 $4 1 5 , 5 4 5 $4 8 0 , 1 7 5 $1 9 , 0 4 1 $1 0 3 , 1 2 8 $1 9 9 , 2 9 8 $2,286$214,645 Pr o p o s e d C o s t s $3 0 1 , 8 0 1 $1 , 1 2 7 , 1 4 7 $4 1 5 , 5 4 5 $4 8 0 , 1 7 5 $1 9 , 0 4 1 $1 0 3 , 1 2 8 $1 9 9 , 2 9 8 $2,286$214,645Attachment 2 C3 - 38 IV A / C a p 9 5 03 / 2 6 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 5 Schedule A.005 2014 Ce n t r a l S e r v i c e D e p a r t m e n t s Fi r e A d m i n Gr a n t Em e r g e n c y Re s p o n s e Ha z a r d P r e v Gr a n t Tr a i n i n g Se r v i c e s Te c h n i c a l Se r v i c e s Di s a s t e r P r e p FD210 Do w n t o w n B i d FD240 CDBGFD250 Law Enforc Grant Bu i l d i n g U s e C h a r g e Ci t y Ad m i n i s t r a t i o n $4 6 0 $ 9 0 , 1 5 6 $ 7 9 7 $ 1 , 1 4 7 $ 3 4 7 $ 2 5 5 $ 2 , 4 7 5 $ 2 , 8 0 8 $ 2 , 9 0 6 Na t u r a l R e s o u r c e s P r o t e c t i o n Ci t y At t o r n e y $3 6 7 $ 7 2 , 1 0 3 $ 6 3 8 $ 9 1 7 $ 2 7 8 $ 2 0 4 $ 1 , 9 7 9 $ 2 , 2 4 6 $ 2 , 3 2 4 Ad m i n i s t r a t i o n & R e c o r d s $7 , 7 5 5 $1 , 6 7 6 $157 Fi n a n c e $4 7 6 $ 1 0 6 , 1 3 3 $ 8 8 1 $ 1 , 8 8 4 $ 1 , 0 2 9 $ 5 6 8 $ 2 , 5 3 8 $ 3 , 1 4 2 $ 2 , 9 4 0 Ne t w o r k S e r v i c e s $2 3 2 , 1 1 4 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s Su p p o r t Se r v i c e s $6 3 $ 1 7 , 0 7 2 $ 1 1 0 $ 1 6 1 $ 4 8 $ 3 5 $ 1 5 7 $ 2 8 3 $ 1 8 6 Hu m a n R e s o u r c e s $7 3 , 4 0 6 $1,669 Ri s k M a n a g e m e n t $3 4 1 , 4 2 0 $7,759 We l l n e s s P r o g r a m $3 , 0 0 1 $68 Pu b l i c W o r k s A d m i n i s t r a t i o n Bu i l d i n g M a i n t e n a n c e $1 6 , 5 3 6 $1 6 , 5 3 6 $ 1 6 , 5 3 6 $ 1 6 , 5 3 6 Ve h i c l e & E q u i p m e n t M a i n t e n a c e CI P P r o j e c t E n g i n e e r i n g $110,782 Tr a n s p o r t a t i o n / P l a n E n g i n e e r i n g En g i n e e r i n g D e v e l o p m e n t R e v i e w Ha z a r d P r e v e n t i o n Su b t o t a l $1 , 3 6 6 $9 5 9 , 6 9 6 $2 , 4 2 6 $2 2 , 3 2 1 $1 8 , 2 3 8 $1 7 , 5 9 8 $7,149$128,914$8,356 Pr o p o s e d C o s t s $1 , 3 6 6 $9 5 9 , 6 9 6 $2 , 4 2 6 $2 2 , 3 2 1 $1 8 , 2 3 8 $1 7 , 5 9 8 $7,149$128,914$8,356Attachment 2 C3 - 39 IV A / C a p 9 5 03 / 2 6 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 6 Schedule A.006 2014 Ce n t r a l S e r v i c e D e p a r t m e n t s FD 2 9 0 T o u r i s m Bi d FD 4 0 0 C a p E n g FD 4 0 1 G r a n t C I P FD 4 0 5 T I F C I P FD 5 0 0 W a t e r FD 5 1 0 P a r k i n g FD 5 2 0 S e w e r FD530 TransitFD625 Jack House Bu i l d i n g U s e C h a r g e $5 3 4 $3 , 0 9 4 $3,094 $861 Ci t y A d m i n i s t r a t i o n $1 3 , 3 1 8 $5 8 , 0 7 5 $ 2 1 , 1 8 6 $ 6 1 , 8 5 7 $ 3 2 , 0 3 2 Na t u r a l R e s o u r c e s P r o t e c t i o n $2 5 3 $ 2 , 5 2 9 Ci t y A t t o r n e y $1 0 , 6 5 0 $4 6 , 4 4 5 $ 1 6 , 9 4 4 $ 4 9 , 4 7 0 $ 2 5 , 6 1 8 Ad m i n i s t r a t i o n & R e c o r d s $1 3 4 $1 6 , 2 5 3 $5 , 8 1 5 $ 2 6 , 5 6 2 $2,069 $837 Fi n a n c e $1 4 , 4 5 0 $3 6 0 , 7 6 3 $ 4 0 , 9 1 5 $ 3 6 6 , 6 2 4 $ 3 5 , 3 1 0 $ 9 7 Ne t w o r k S e r v i c e s $4 6 3 $1 9 3 , 2 2 2 $ 4 8 , 3 2 9 $ 2 5 8 , 6 9 7 $ 6 2 , 1 9 7 $ 3 8 9 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $1 1 9 , 7 8 1 $ 1 1 7 , 0 5 6 Su p p o r t Se r v i c e s $9 3 2 $6 , 6 7 5 $ 3 , 5 3 2 $ 7 , 0 8 2 $ 2 , 2 8 9 Hu m a n R e s o u r c e s $1 , 4 1 8 $4 7 , 9 6 4 $ 3 5 , 0 3 5 $ 5 0 , 6 3 3 $4,170 Ri s k M a n a g e m e n t $6 , 5 9 5 $2 2 3 , 0 8 7 $ 1 6 2 , 9 5 0 $ 2 3 5 , 5 0 2 $ 1 9 , 3 9 9 We l l n e s s P r o g r a m $5 8 $1 , 9 6 1 $1 , 4 3 2 $2,070 $171 Pu b l i c W o r k s A d m i n i s t r a t i o n $1 0 , 4 7 9 $ 1 8 9 , 3 5 2 $ 1 0 , 4 7 7 $ 7 1 , 5 0 2 Bu i l d i n g M a i n t e n a n c e $9 3 1 $4 0 , 4 1 8 $ 4 0 , 3 0 0 $ 4 0 , 4 1 8 $1,051 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $1 1 7 , 5 6 2 $ 2 7 , 4 3 1 $ 1 8 8 , 0 9 8 CI P P r o j e c t E n g i n e e r i n g $7 0 1 , 5 4 7 $ 3 8 0 , 0 7 8 $ 1 0 , 8 7 8 $ 1 0 8 , 7 8 4 $ 5 8 , 8 3 2 $ 1 2 2 , 7 7 0 $1,333 Tr a n s p o r t a t i o n / P l a n E n g i n e e r i n g $4 1 , 6 5 9 $ 1 5 , 3 1 2 En g i n e e r i n g D e v e l o p m e n t R e v i e w ($ 2 0 , 7 5 2 ) $ 8 , 0 3 2 ( $ 2 1 , 2 5 7 ) $ 4 , 0 1 5 Ha z a r d P r e v e n t i o n $8 , 3 0 0 Su b t o t a l $4 9 , 4 8 3 $7 0 1 , 5 4 7 $3 8 0 , 0 7 8 $1 0 , 8 7 8 $1 , 3 4 2 , 3 6 4 $7 0 1 , 7 4 4 $1 , 5 2 1 , 6 8 2 $277,329$1,323 Pr o p o s e d C o s t s $4 9 , 4 8 3 $7 0 1 , 5 4 7 $3 8 0 , 0 7 8 $1 0 , 8 7 8 $1 , 3 4 2 , 3 6 4 $7 0 1 , 7 4 4 $1 , 5 2 1 , 6 8 2 $277,329$1,323Attachment 2 C3 - 40 IV A / C a p 9 5 03 / 2 6 / 1 5 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 7 Schedule A.007 2014 Ce n t r a l S e r v i c e D e p a r t m e n t s FD 6 4 0 R e s e r v o i r FD 6 5 0 N a r c o t i c s Ta s k F o r c e FD 6 5 3 Ha z a r d o u s M a t FD 6 5 5 B o m b Ta s k F o r c e Al l O t h e r Su b t o t a l Di r e c t B i l l e d UnallocatedTotal Bu i l d i n g U s e C h a r g e $9 1 , 8 5 7 $ 9 1 , 8 5 7 Ci t y A d m i n i s t r a t i o n $9 , 8 0 2 $6 2 4 , 2 1 4 $ 6 2 4 , 2 1 4 Na t u r a l R e s o u r c e s P r o t e c t i o n $2 , 2 1 4 $4 , 9 9 6 ( $ 4 , 9 9 6 ) $ 3 6 3 , 8 1 4 $ 3 6 3 , 8 1 4 Ci t y A t t o r n e y $7 , 8 3 9 $4 9 9 , 2 1 2 $ 4 9 9 , 2 1 2 Ad m i n i s t r a t i o n & R e c o r d s $5 6 6 $2 1 5 , 0 2 9 $ 1 4 7 , 9 6 5 $362,994 Fi n a n c e $ 1 1 , 7 9 9 $5 2 8 $1 0 2 $8 8 $8 2 , 1 4 7 $1 , 4 5 1 , 2 6 6 $ 1 3 6 , 4 9 3 $1,587,759 Ne t w o r k S e r v i c e s $2 5 , 5 8 5 $2 , 1 7 4 , 9 5 2 $ 2 , 1 7 4 , 9 5 2 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $4 5 5 , 1 5 1 $ 4 5 5 , 1 5 1 Su p p o r t S e r v i c e s $9 9 6 $1 2 0 , 2 3 4 $ 1 2 0 , 2 3 4 Hu m a n R e s o u r c e s $6 , 0 0 6 $5 2 0 , 9 3 1 $ 5 2 0 , 9 3 1 Ri s k M a n a g e m e n t $2 7 , 9 3 5 $2 , 4 2 2 , 9 1 4 $ 2 , 4 2 2 , 9 1 4 We l l n e s s P r o g r a m $2 4 5 $2 1 , 2 9 3 $ 2 1 , 2 9 3 Pu b l i c W o r k s A d m i n i s t r a t i o n $7 6 9 , 6 8 2 $ 2 2 , 2 6 2 $ 7 9 1 , 9 4 4 Bu i l d i n g M a i n t e n a n c e $9 6 5 , 4 6 5 $ 9 6 5 , 4 6 5 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $1 9 , 5 9 3 $1 , 4 8 5 , 1 9 1 $ 1 , 4 8 5 , 1 9 1 CI P P r o j e c t E n g i n e e r i n g $1 , 4 9 5 , 0 0 4 $ 7 2 5 , 0 7 8 $ 2 , 2 2 0 , 0 8 2 Tr a n s p o r t a t i o n / P l a n E n g i n e e r i n g $3 5 0 , 7 2 9 $ 5 0 4 , 7 0 9 $ 8 5 5 , 4 3 8 En g i n e e r i n g D e v e l o p m e n t R e v i e w ($ 2 0 1 ) $5 9 , 1 5 8 $ 2 8 , 9 9 5 $ 4 2 , 2 1 0 $ 5 2 8 , 1 6 0 $ 5 9 9 , 3 6 5 Ha z a r d P r e v e n t i o n $8 , 3 0 0 ( $ 8 , 3 0 0 ) $ 7 5 5 , 1 3 8 $ 7 5 5 , 1 3 8 Su b t o t a l $1 1 2 , 3 7 9 $5 2 8 $1 0 2 $8 8 $1 4 1 , 3 0 5 $1 3 , 7 0 5 , 4 1 5 $51,176$3,161,357$16,917,948 Pr o p o s e d C o s t s $1 1 2 , 3 7 9 $5 2 8 $1 0 2 $8 8 $1 4 1 , 3 0 5 $1 3 , 7 0 5 , 4 1 5 $51,176$3,161,357$16,917,948Attachment 2 C3 - 41 THIS PAGE IS INTENTIONALLY LEFT BLANK C3 - 42 PUBLIC SAFETY ALLOCATION I. City of San Luis Obispo Capital Assets Water Sewer Other Governmental Total Enterprise Fund Enterprise Fund Enterprise Funds Activities A. Net Book Value [1] Capital Assets, net depreciation (2013)326,526,195$ 78,881,702$ 57,927,565$ 29,285,128$ 160,431,800$ (19,268,520)$ (19,268,520) Adjusted Capital Assets 307,257,675$ 59,613,182$ 57,927,565$ 29,285,128$ 160,431,800$ B. Net Book Value Escalated to 2012 Value [3] Average Asset Acquisition Date [2] [4]1992 1998 1997 1996 ENR CCI [5] Base Year - Acquisition Date 6,349 6,852 6,664 6,558 2013 10,292 10,292 10,292 10,292 Construction Cost Inflation Factor Enterprise 1.62 1.50 1.54 1.57 2013 Value [4]480,654,347$ 96,644,053$ 87,011,862$ 45,232,317$ 251,766,116$ II. Enterprise as a Portion of Total Value in City A. Property Assessed Value Non-Municipal Property Assessed Value Taxable property [6]6,261,931,900$ Tax exempt property [7]313,096,595$ Total Assessed Value 6,575,028,495$ Market Value Adjustment Factor 1.397 Assessed Value Factored up to Market Value 9,183,591,250$ Municipal City property (from IB above)480,654,347$ Total Value in City 9,664,245,597$ C. Enterprise Allocation Factor Total Value in City (from above)9,664,245,597$ 9,664,245,597$ Enterprise 2013 Value (from IB above)96,644,053$ 87,011,862$ Enterprise Value as a Percent of Total Value in City 1.00%0.90% III. Enterprise Share of Public Safety Budget A. Public Safety Budget Fire Actuals 2012-13 10,463,437$ Police Actuals 2012-13 14,932,054$ Total Public Safety 25,395,491$ B. Enterprise Allocation Allocation to Enterprise (from IIC above)1.00%0.90% Public Safety Budget (from above)25,395,491$ 25,395,491$ Enterprise Proportional Share of Public Safety 482,607$ 253,959$ 228,648$ Less: Enterprise Security Expense -$ -$ Adjusted Enterprise Proportional Share of Public Safety 482,607$ 253,959$ 228,648$ use for 2014-15 charge Notes: 1. 2. 3. 4. 5. 6. 7. 8. 9 Estimated as 5% of taxable property. City of San Luis Obispo 2015-2017 Financial Plan (2014-15 Budget). Includes share of Police Adminstration Budget City of San Luis Obispo Comprehensive Annual Financial Report for the Fiscal Year ending June 30, 2014, Statements of Net Position. Calculated based on City Asset Detail Records. Escalated book value of the municipal assets is used as a proxy for assessed value. Escalated Total Municipal asset net book value reflects a composite of the enterprises' and governmental activities' escalated values. ENR Cost Construction Index, Base 1913=100. City of San Luis Obispo Comprehensive Annual Financial Report for the Fiscal Year ending June 30, 2014, Assessed and Estimated Actual Value of Taxable Property. Attachment 3 C3 - 43 HF&H Consultants, LLC 6/17/2015 10:23 AM Preliminary - Subject to Revision SLO Alloc Model 2015-17 Financial Plan Cost of Svc WS fees Final 14-15 Right of Way Allocation 2014-15 RIGHT-OF-WAY ALLOCATION 2012-13 Actual 2013-14 Actual 2014-15 Budget 2014-15 2015-16 2016-17 I. Right-Of-Way Maintenance Expenses Staffing 788,253$ 801,041$ 896,620$ 646,367$ 656,854$ 735,228$ Non-Staffing 347,850$ 388,013$ 441,595$ 285,237$ 318,171$ 362,108$ Street reconstruction budget [1]3,381,710$ 1,136,103$ 1,189,054$ 1,338,215$ 931,604$ 975,024$ 1,097,336$ Total 3,381,710$ Overhead $545,770 434,434$ 553,768$ 1,103,894$ 356,236$ 454,090$ CIP 1,346,212$ 1,054,088$ 1,956,044$ 1,346,212$ 1,054,088$ 1,956,044$ 3,028,085$ 2,677,576$ 3,848,027$ 3,381,710$ 2,385,348$ 3,507,470$ II. Functional Allocation Factors Note: Surface activities Staffing for 2015-16 is at 82% according to Barbara Lynch's evaluation of Vehicles 57%service orders. This should be checked each year to get actuals to maintain Drainage [1]10%nexus to cost. Surface subtotal [2]67%Non-staffing should not include items such as: Subsurface activities Downtown sidewalk and plaza cleaning, Library Plaza scrubbing Pipelines (liquids)Holdiay Parade traffic control Water [3]13%Weed abatement Sanitary sewers [3]10%Mission-syle sidewalk tile repair Pipeline subtotal 23%Paint for street lane striping "Dry" utilities (telecom, gas, electric) [4]10%Street sweeping, Street name signs Subsurface subtotal [2]33%Overhead Total 100%Overhead should be applied at same percentages as indicated above 1. HF&H estimate of drainage impact. 2. Water Fund to General Fund Transfer Study, The City of Fullerton, CA, March 2012. 4. HF&H estimate of "dry" utility impacts based on [3] and Utility Operations Impacts on Street Maintenance, The City of Roseville, CA, September 2003. III. Pipeline Allocation Factors Pipeline Inventory [1]Miles Miles of waterline 194 58.61% Miles of sewerline 137 41.39% 331 100.00% IV. Cost Allocations Surface activities Vehicles 1,927,575$ Drainage 338,171$ Surface subtotal 2,265,746$ Subsurface activities Pipelines (liquids) Water 455,867$ Sanitary sewers 321,927$ Pipeline subtotal 777,793$ "Dry" utilities (telecom, gas, electric)338,171$ Subsurface subtotal 1,115,964$ Total 3,381,710$ V. Summary Total Right of Way Allocation Allocation Amount % of Total ROW Budget 2014-15 2015-16 2016-17 Water Enterprise Allocation 455,867$ 13%Water 455,867$ 321,554$ 383,456$ Less: Existing pavement repair expense paid directly by the Water Enterprise [1] Sewer 321,927$ 227,076$ 270,791$ Sewer Enterprise Allocation 321,927$ 10%777,793$ 548,630$ 654,247$ Less: Existing pavement repair expense paid directly by the Sewer Enterprise [2] Total Enterprise Allocation to Right of Way 777,793$ 23% Total ROW budget 3,381,710$ Allocation 2. City of San Luis Obispo Capital Improvement Plan, Project Detail - Wastewater Collection System Improvements - estimate based on costs attributed to trench repair and raising valve covers in the Water Distribution project. Base Years 1. City of San Luis Obispo Capital Improvement Plan, Project Detail - Streets, Street Reconstruction and Resurfacing, investment needed to meet the pavement management goals for FY 13-14 3. City of San Luis Obispo Comprehensive Annual Financial Report for the Fiscal Year ending June 30, 2013, Operating Indicators and Capital Asset Indicators by Function. 1. City of San Luis Obispo Comprehensive Annual Financial Report for the Fiscal Year ending June 30, 2013, Operating Indicators and Capital Asset Indicators by Function. 1. City of San Luis Obispo Capital Improvement Plan, Project Detail - Water Distribution System Improvements - estimate based on costs attributed to trench repair and raising valve covers. Attachment 3 C3 - 44