HomeMy WebLinkAbout04-18-2017 Item 07 2015-16 Central Service Cost Allocation Plans and Cost of Services Fee Calculation Meeting Date: 4/18/2017
FROM: Xenia Bradford, Interim Finance Director
Prepared by: Rico Pardo, Accounting Manager/Controller
SUBJECT: 2015-16 CENTRAL SERVICE COST ALLOCATION PLANS AND COST
OF SERVICES FEE CALCULATION
RECOMMENDATION
1. Approve the 2015-16 Central Service Cost Allocation Plans dated March 2017; and
2. Approve the Cost of Services Fee Calculation.
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 to provide reimbursement
for those services to the General Fund. In other words and as examples, the CAP identifies the costs
to provide service to the City’s enterprise funds (Water, Sewer, Parking and Transit) for activities
such as issuing paychecks to all employees, conducting recruitments or providing legal support to
the city’s which are paid for by 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 2015-16 actual costs and the cost allocations are reflected in the 2017-18
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 2
Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards (2 CFR 200). The 2 CFR 200 supersedes, consolidates,
and streamlines requirements from the Office of Management & Budget Circular A-87. The
purpose of 2 CFR 200 is to streamline Federal government’s guidance on administrative
requirements, costs principles, and audit requirements to more effectively focus Federal resources
on improving performance and outcomes, while ensuring the financial integrity of taxpayer dollars
in partnership with non-Federal stakeholders. The 2 CFR 200 is used to determine which costs can
be allocated to federal grant programs. The 2 CFR 200 is used to allocate costs to the Transit Fund
because it receives grants from the Federal Transit Authority. Under the 2 CFR 200, the costs of the
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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. There are no “Direct Billing Adjustments” to
offset the allocable costs; however, this column is included for presentation purposes only.
“Direct Billing Adjustments” would represent amounts that offset the CAP-generated cost
allocation to the Enterprise Funds as certain costs initially allocated to the Enterprise Funds may
be charged back to the General Fund. The “Actual” column is the net amount that will be
transferred to the General Fund.
2017-18 Reimbursement Transfers (Full CAP)
Fund
Cost Allocation
Based on 2015-16
Actuals
Direct Billing
Adjustments Actual
Water 1,464,023$ -$ 1,464,023$
Sewer 1,668,305 - 1,668,305
Parking 613,715 - 613,715
Whale Rock 138,661 - 138,661
Total 3,884,704$ -$ 3,884,704$
The table below reflects the costs from the 2 CFR 200 that are allocable to the Transit Fund.
2017-18 Reimbursement Transfers (2 CFR 200)
Upon approval by the Council, the 2 CFR 200 certification will be signed by the Interim 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 in-lieu fee which had previously been
charged to the utility enterprise funds based on a percentage of revenue. As part of th e 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 2016-17, actual costs from 2014-15 were used and for the 2017-18 calculation,
actual costs from 2015-16 formed the basis for these calculations.
Fund
Cost Allocation
Based on 2015-16
Actuals
Direct Billing
Adjustments Actual
Transit 279,351$ -$ 279,351$
Total 279,351$ -$ 279,351$
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Water Enterprise 2015-16 2016-17 2017-18
Public Safety $ 148,054 $ 229,410 $ 248,055
Right of Way 321,554 331,835 356,411
Total $ 469,608 $ 561,245 $ 604,466
Sewer Enterprise
Public Safety $ 219,357 $ 259,982 $ 214,629
Right of Way 223,716 230,337 247,692
Total $ 443,073 $ 490,319 $ 462,321
FISCAL IMPACT
The 2015-16 Central Services Full Cost Allocation Plan, net of direct billing adjustments results in a
total cost recovery of $4,193,770 in 2017-18. This amount is consistent with the estimate that is
shown the 5-Year Fiscal Forecast.
The cost of services fee calculation identified a total of $1,066,787 in costs that are allocable to the
Utility Enterprise Funds for 2017-18.
Attachments:
a - Summary of FY 2015-16 Full CAP
b - Summary of FY 2015-16 2 CFR 200
c - Cost of Services Fee Calculation
d - Council Reading File - FY 2015-16 San Luis Obispo Full CAP
e - Council Reading File - FY 2015-16 San Luis Obispo 2 CFR 200
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CITY OF SAN LUIS OBISPO, CA
CENTRAL SERVICE
COST ALLOCATION PLAN
Fiscal Year 2016
Prepared March 20, 2017
1870 Divot Road
Carson City, NV 89701
775-883-3182
www.costplans.com
email: mahoney@costplans.com
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City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2016
COST ALLOCATION METHODOLOGY
INTRODUCTION
The Central Service Cost Allocation Plan was prepared using a consistent approach and treatment of direct or indirect costs; in no case have
costs charged as direct costs to programs been included as indirect costs. Actual expenditure information was obtained from the financial
statements for the year ended June 30, 2016. Statistics used to allocate costs were taken from FY 2016 data by performing one hundred percent
counts, or in some cases, conducting a representative sample period count.
STEP-DOWN ALLOCATION PROCEDURE
A double step-down allocation methodology was used to distribute costs among central services and to programs that receive benefits. The
double step-down method initially requires a sequential ordering of central service departments. Department indirect cost allocations are then
made in the order elected to all benefiting programs, including cross allocations to other central services. To ensure that the cross-benefit of
services among central services is fully recognized, a second step-down allocation for each central service is made. Costs allocated to each
central service consist of the following:
First Allocation – the actual operating expenditures, exclusive of unallowable items (i.e. capital expenditures, interest expense, and
general government costs as designated by 2 CFR Part 200), plus all allocated costs from other central services, which have been
identified up to this point.
Second Allocation – costs from other central services made subsequent to that section’s first allocation. With respect to the double step-
down methodology, two important points should be noted:
1. The initial sequencing of Central Services was made in consideration of the ordering which maximizes the benefits of the
services, and
2. After the second allocation of each central service, that service was “closed” and could not receive any additional
allocation from other central services.
To ease comprehension and to avoid unnecessary bulk in the plan, the first and second allocations are shown on the same detail allocation
schedule.
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City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2016
Prepared by:
COST ALLOCATION METHODOLOGY
FORMAT
A Table of Contents is included at the beginning of the Plan. The allocation of costs has been accomplished in the same order as shown in the
Table of Contents. The Table of Contents also permits the ready identification of the following summary data and sections of the Plan:
Summary Data – Three summary schedules are provided at the beginning of the Plan:
1. Allocated Costs by Department (Schedule A) – provides the costs allocated from each central service to each operating
department. The central service departments are listed on the left side of the page and the operating programs detailed in the
plan are listed across the top. Costs shown at the bottom of each column represent the costs allocated to the department or fund.
2. Summary of Allocated Costs (Schedule C) – summarizes the costs allocated from each central service. The column labeled
“Total Expenditures” is the total costs of the central service department. The column labeled “Cost Adjustments” are any costs
added or deducted from the central service. These costs are additions or subtractions to the cost identified in the General Ledger.
The column labeled “Total Allocated” is the amount allocated to each operating department (this agrees with Schedule A).
3. Summary of Allocation Bases (Schedule E) – provides the bases used to allocate the costs for each function of every central
service.
Detail Data – information on each central service are presented in the following format:
1. Nature and Extent of Services – a narrative description of the central service and each function that was identified. Also described
are the allocation bases used for each function and any other relevant information on expenditures.
2. Costs to be Allocated – presents the total costs to be allocated based on actual expenditures from the financial statements.
Allocated additions represent costs allocated to a central service from other central services.
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City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2016
COST ALLOCATION METHODOLOGY
FORMAT (Continued)
3. Costs to be Allocated by Function – costs for each Central Service are functionalized to the extent deemed necessary to insure
the application of an allocation basis that most closely correlates with the benefits derived by receiving programs. Total costs
allocated are the same as reflected on the previous schedule. Functions of the central services are listed across the top of the
page and a detailed schedule is provided on each function.
4. Detail Allocation – detailed schedule of the allocation of each function is provided on all allocated functions except for General
Administration. Costs of General Administration are re-allocated to all other agency functions based on functional costs unless
otherwise noted.
5. Departmental Cost Allocation Summary – provides a summary of the costs allocated by function. The programs that receive
allocations are listed on the left side of the page and the central service functions are listed across the top.
INTERVIEWS
Through discussions and review with Departmental staff, Mahoney & Associates Consulting, LLC established functions performed by central
service departments and costs associated with each function.
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IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0012016SchedulePageSummary ReportsAllocated Costs by DepartmentA 1Summary of Allocated CostsC 9Detail of Allocated CostsD 12Summary of Allocation BasisE 21Building ChargeNarrative1.01Costs to be Allocated1.02 25Costs by Function1.03 26Detail Allocation - City Hall1.04 27Detail Allocation - 919 Palm1.05 28Detail Allocation - Corporation Yard1.06 29Allocation Summary1.07 30City CouncilNarrative2.01Costs to be Allocated2.02 32Costs by Function2.03 33Detail Allocation - City Council2.04 34Allocation Summary2.05 36City AdministrationNarrative3.01Costs to be Allocated3.02 39Costs by Function3.03 40Detail Allocation - Citywide Administration3.04 41Allocation Summary3.05 43City AttorneyNarrative4.01Costs to be Allocated4.02 46Costs by Function4.03 47Detail Allocation - City Attorney4.04 48Allocation Summary4.05 50Administration & RecordsNarrative5.01Costs to be Allocated5.02 53Costs by Function5.03 54Detail Allocation - City Clerk Services5.04 55Detail Allocation - Main Switchboard5.05 56Packet Pg 5107
IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0022016SchedulePageAllocation Summary5.06 58Finance Narrative6.01Costs to be Allocated6.02 61Costs by Function6.03 62Detail Allocation - Accounts Payable6.04 64Detail Allocation - Payroll6.05 66Detail Allocation - General Finance6.06 68Detail Allocation - Utility Billing6.07 70Detail Allocation - Utility Billing Costs6.08 71Detail Allocation - Cashier6.09 72Detail Allocation - Budget6.10 73Detail Allocation - IT Supervision6.11 75Detail Allocation - GIS Supervision6.12 76Allocation Summary6.13 77Network ServicesNarrative7.01Costs to be Allocated7.02 82Costs by Function7.03 83Detail Allocation - Network Services & Desktop Support7.04 85Detail Allocation - MDC Support7.05 87Detail Allocation - Tablet Support7.06 88Detail Allocation - Server Support7.07 89Detail Allocation - Network Support7.08 91Detail Allocation - Radios7.09 93Detail Allocation - Telemetry7.10 94Detail Allocation - Cell Phones7.11 95Detail Allocation - Pagers7.12 96Detail Allocation - Cellular Data Services7.13 97Detail Allocation - Telephones7.14 99Detail Allocation - Cuesta Peak7.15 101Detail Allocation - South Hills7.16 102Detail Allocation - Tassajara7.17 103Detail Allocation - Development Review7.18 104Allocation Summary7.19 105Geographic Information ServicesNarrative8.01Costs to be Allocated8.02 110Costs by Function8.03 111Detail Allocation - GIS8.04 112Allocation Summary8.05 113Support ServicesPacket Pg 5117
IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0032016SchedulePageNarrative9.01Costs to be Allocated9.02 115Costs by Function9.03 116Detail Allocation - General Support Services9.04 117Detail Allocation - Postage9.05 119Detail Allocation - Parking9.06 121Allocation Summary9.07 122Human ResourcesNarrative10.01Costs to be Allocated10.02 125Costs by Function10.03 126Detail Allocation - Human Resources10.04 127Allocation Summary10.05 129Risk ManagementNarrative11.01Costs to be Allocated11.02 132Costs by Function11.03 133Detail Allocation - Risk Management11.04 134Detail Allocation - Workers Comp Premiums11.05 136Allocation Summary11.06 138Wellness ProgramNarrative12.01Costs to be Allocated12.02 141Costs by Function12.03 142Detail Allocation - Wellness Program12.04 143Allocation Summary12.05 145Public Works AdministrationNarrative13.01Costs to be Allocated13.02 148Costs by Function13.03 149Detail Allocation - Deputy Director/City Engineer13.04 150Detail Allocation - Director13.05 151Detail Allocation - Development Review13.06 152Detail Allocation - Long Range Planning13.07 153Detail Allocation - Utilities13.08 154Allocation Summary13.09 155Building MaintenanceNarrative14.01Packet Pg 5127
IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0042016SchedulePageCosts to be Allocated14.02 157Costs by Function14.03 158Detail Allocation - Janitorial - Other14.04 159Detail Allocation - Janitorial - City Hall14.05 160Detail Allocation - Janitorial - Corp Yard14.06 161Detail Allocation - Janitorial - 919 Palm Street14.07 162Detail Allocation - Utilities14.08 163Detail Allocation - Parking Facility Maintenance14.09 165Detail Allocation - Maintenance14.10 166Allocation Summary14.11 168Vehicle & Equipment MaintenaceNarrative15.01Costs to be Allocated15.02 171Costs by Function15.03 172Detail Allocation - Fleet15.04 173Allocation Summary15.05 174CIP Project EngineeringNarrative16.01Costs to be Allocated16.02 176Costs by Function16.03 177Detail Allocation - Project Engineering16.04 178Allocation Summary16.05 179Transportation/Plan EngineeringNarrative17.01Costs to be Allocated17.02 181Costs by Function17.03 182Detail Allocation - Parking17.04 183Detail Allocation - Transit17.05 184Detail Allocation - Development Review17.06 185Detail Allocation - Long Range Plan17.07 186Allocation Summary17.08 187Natural Resources Protection (Utility Services)Narrative18.01Costs to be Allocated18.02 189Costs by Function18.03 190Detail Allocation - Program Support18.04 191Allocation Summary18.05 192Hazard Prevention (Utility Svc)Narrative19.01Packet Pg 5137
IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0052016SchedulePageCosts to be Allocated19.02 194Costs by Function19.03 195Detail Allocation - Fire Hydrant19.04 196Allocation Summary19.05 197Eng Dev Rev (Utility Services)Narrative20.01Costs to be Allocated20.02 199Costs by Function20.03 200Detail Allocation - Utility Services20.04 201Allocation Summary20.05202Packet Pg 5147
IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 1Schedule A.0012016Central Service DepartmentsCultural ActivitiesEcon DevNat Res ProtectionComm PromotionHuman RelationsComm Dev AdminCommissions & CommDevelopment ReviewLong Range PlanBuilding Charge$249 $226 $484 $15,463 $3,522 $3,522 City Council$1,006 $720 $1,430 $1,355 $775 $1,973 $137 $2,572 $2,399 City Administration$3,575 $2,559 $5,082 $4,814 $2,755 $7,010 $487 $9,140 $8,523 City Attorney$2,994 $2,143 $4,255 $4,031 $2,307 $5,870 $407 $7,653 $7,136 Administration & Records$6,790 $15,211 $9,852 $64,372 $3,262 $9,485 $7,854 Finance $3,084 $3,196 $6,442 $4,814 $2,498 $12,701 $682 $11,384 $10,897 Network Services$4,368 $8,324 $710 $18,388 $132,225 $16,698 Geographic Information Services$127,721 Support Services$421 $416 $829 $595 $325 $1,858 $57 $1,651 $1,578 Human Resources$2,375 $4,748 $594 $11,871 $11,871 $11,871 Risk Management$11,001 $22,003 $2,750 $55,006 $55,006 $55,006 Wellness Program$80 $160 $20 $720 $400 $400 Public Works Administration$225,657 $97,395 Building Maintenance$1,594 $1,450 $3,102 $33,593 $7,653 $7,653 Vehicle & Equipment Maintenace$1,587 $3,174 CIP Project EngineeringTransportation/Plan Engineering$166,004 $61,160 Natural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$12,923 $35,324 $73,657 $29,535 $8,660 $359,720 $5,032 $644,223 $292,092 Proposed Costs$12,923 $35,324 $73,657 $29,535 $8,660 $359,720 $5,032 $644,223 $292,092 Packet Pg 5157
IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 2Schedule A.0022016Central Service DepartmentsBuilding & SafetyEng Dev Rev Landscape/Prk MaintSwim Center MaintTree MaintSt/Sidewalk MaintPavement MaintFlood ControlTraffic Signals/LightsBuilding Charge$9,793 $2,646 $19,939 $3,068 $11,503 $11,503 City Council$5,250 $2,070 $7,677 $1,245 $1,652 $3,718 $901 $1,264 City Administration$18,657 $7,357 $27,283 $4,426 $5,871 $13,212 $3,201 $4,494 City Attorney$15,620 $6,159 $22,843 $3,706 $4,916 $11,061 $2,680 $3,762 Administration & Records$11,878 $22,799 $5,939 $266 $1,064 $2,859 $944 $532 Finance $26,086 $10,318 $37,205 $5,754 $8,323 $20,820 $5,762 $5,785 Network Services$60,874 $16,698 $51,495 $7,888 $15,761 $35,403 $12,054 $16,477 Geographic Information Services$29,529 Support Services$25,138 $1,555 $5,072 $636 $1,150 $2,789 $784 $759 Human Resources$30,866 $11,871 $28,491 $2,375 $9,497 $22,912 $7,716 $4,748 Risk Management$143,019 $55,006 $132,017 $11,015 $44,005 $106,164 $35,754 $22,003 Wellness Program$1,120 $480 $1,297 $80 $321 $860 $284 $160 Public Works Administration$37,777 $102,651 $6,296 $25,837 $80,511 $28,874 $18,680 Building Maintenance$21,275 $5,748 $33,288 $5,507 $28,541 $28,541 $4,661 Vehicle & Equipment Maintenace$7,935 $3,169 $177,725 $44,431 $209,461 $42,845 $25,389 CIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$377,511 $183,653 $652,922 $43,687 $171,403 $549,814 $40,044 $171,328 $108,714 Proposed Costs$377,511 $183,653 $652,922 $43,687 $171,403 $549,814 $40,044 $171,328 $108,714 Packet Pg 5167
IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 3Schedule A.0032016Central Service DepartmentsDev ServicesRental Housing InspRec AdminFacilities - Prk & RecRecreational SportsYouth ServicesTeen/Seniors/ClassCommunity ServicesRanger ProgramBuilding ChargeCity Council$1,411 $694 $2,218 $718 $1,042 $3,047 $832 $1,046 City Administration$5,017 $2,466 $7,883 $2,552 $3,705 $10,831 $2,960 $3,718 City Attorney$4,201 $2,065 $6,600 $2,137 $3,102 $9,069 $2,478 $3,112 Administration & Records$789 $9,485 $266 $11,181 $532 $266 $1,197 Finance $4,504 $4,194 $11,150 $3,130 $31,512 $12,944 $4,924 $6,912 Network Services$8,754 $29,449 $29,109 $7,590 $21,042 $5,523 $18,354 Geographic Information Services$32,531 Support Services$591 $631 $1,502 $415 $5,260 $1,506 $464 $953 Human Resources$7,123 $11,871 $2,375 $2,375 $4,748 $2,375 $10,684 Risk Management$33,004 $55,006 $11,001 $11,001 $22,003 $11,001 $49,507 Wellness Program$242 $400 $80 $3,366 $160 $80 $360 Public Works AdministrationBuilding Maintenance$6,613 $356,985 $6,613 $6,613 $6,613 $6,613 $6,615 Vehicle & Equipment Maintenace$4,761 $3,174 $19,042 CIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$15,724 $64,723 $177,882 $408,768 $86,747 $92,495 $6,613 $37,516 $121,500 Proposed Costs$15,724 $64,723 $177,882 $408,768 $86,747 $92,495 $6,613 $37,516 $121,500 Packet Pg 5177
IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 4Schedule A.0042016Central Service DepartmentsAquatics/ Sinsheimer PrkGolf CoursePolice AdminPatrolInvestigationsPolice Support SvcSupp Svcs - GrantNeighborhood SvcsTraffic SafetyBuilding ChargeCity Council$1,141 $1,917 $4,837 $21,918 $9,120 $8,040 $733 $2,226 City Administration$4,053 $6,813 $17,191 $77,895 $32,412 $28,571 $2,604 $7,911 City Attorney$3,394 $5,704 $14,393 $65,219 $27,137 $23,922 $2,180 $6,624 Administration & Records$266 $1,542 $24,297 $11,619 $3,723 $5,317 $5,159 $1,330 Finance $4,643 $11,686 $21,934 $96,691 $37,500 $38,028 $3,105 $10,342 Network Services$12,319 $14,093 $64,011 $263,125 $86,728 $231,097 $12,932 $36,678 Geographic Information Services$97,091 Support Services$593 $1,467 $2,025 $9,176 $3,818 $3,366 $421 $1,506 Human Resources$2,375 $9,497 $13,058 $97,345 $33,239 $47,485 $2,375 $11,871 Risk Management$11,001 $44,005 $60,507 $451,057 $154,019 $220,028 $11,001 $55,006 Wellness Program$80 $464 $440 $3,497 $1,120 $1,601 $80 $400 Public Works AdministrationBuilding Maintenance$20,654 $20,654 $20,654 $20,654 $20,654 $20,654 $20,654 Vehicle & Equipment Maintenace$3,174 $47,605 $58,713 $147,575 $90,449 $7,935 $55,539 CIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$43,039 $144,793 $399,151 $1,265,771 $499,919 $628,109 $20,654 $69,179 $210,087 Proposed Costs$43,039 $144,793 $399,151 $1,265,771 $499,919 $628,109 $20,654 $69,179 $210,087 Packet Pg 5187
IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 5Schedule A.0052016Central Service DepartmentsTraffic Sfty-OTS GrantFire AdminFire Admin GrantEmergency ResponseFire ApparatusFEMA PPE GrantHazard PreventionHazard Prev GrantTraining ServicesBuilding ChargeCity Council$2,937 $28,581 $1,269 $383 $2,600 $377 City Administration$10,440 $101,575 $4,510 $1,360 $9,241 $1,339 City Attorney$8,741 $85,046 $3,775 $1,139 $7,737 $1,121 Administration & Records$12,481 $13,596 $1,595 Finance $12,981 $118,082 $6,000 $1,178 $12,228 $1,682 Network Services$57,652 $275,250 $37,270 Geographic Information Services$61,158 Support Services$1,689 $17,128 $531 $160 $1,777 $157 Human Resources$9,497 $104,467 $14,246 Risk Management$44,005 $484,063 $66,009 Wellness Program$321 $3,601 $480 Public Works AdministrationBuilding Maintenance$28,499 $18,763 $18,763 $18,763 Vehicle & Equipment MaintenaceCIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$250,401 $1,250,152 $16,085 $4,220 $171,946 $23,439 Proposed Costs$250,401 $1,250,152 $16,085 $4,220 $171,946 $23,439 Packet Pg 5197
IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 6Schedule A.0062016Central Service DepartmentsRecruit AcademyTechnical ServicesDisaster PrepFD210 Downtown BidFD240 CDBGFD250 Law Enforc GrantFD290 Tourism BidFD300 Debt ServiceFD400 Cap EngBuilding Charge$182 City Council$169 $160 $739 $899 $472 $4,641 $5 City Administration$601 $569 $2,626 $3,195 $1,677 $16,494 $17 City Attorney$504 $476 $2,199 $2,674 $1,404 $13,810 $14 Administration & Records$199 Finance $1,051 $842 $2,323 $2,793 $1,483 $15,999 $15 Network Services$3,077 Geographic Information ServicesSupport Services$71 $68 $309 $376 $198 $2,029 $2 Human Resources$1,781 Risk Management$8,251 Wellness Program$60 Public Works AdministrationBuilding Maintenance$18,763 $18,763 $1,173 Vehicle & Equipment MaintenaceCIP Project Engineering$128,695 $1,096,879 Transportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$21,159 $20,878 $8,196 $138,632 $5,234 $67,696 $53 $1,096,879 Proposed Costs$21,159 $20,878 $8,196 $138,632 $5,234 $67,696 $53 $1,096,879 Packet Pg 5207
IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 7Schedule A.0072016Central Service DepartmentsFD401 Grant CIPFD405 TIF CIPFD500 WaterFD510 ParkingFD520 SewerFD530 TransitFD625 Jack HouseFD640 ReservoirFD650 Narcotics Task ForceBuilding Charge$11,503 $11,503 $516 City Council$15,486 $6,106 $19,926 $9,715 $5 $2,790 $75 City Administration$55,037 $21,700 $70,815 $34,525 $17 $9,912 $274 City Attorney$46,081 $18,169 $59,291 $28,907 $14 $8,299 $237 Administration & Records$37,468 $7,501 $43,158 $2,495 $1,037 Finance $317,863 $50,727 $336,026 $35,702 $78 $12,371 $247 Network Services$243,584 $54,685 $320,645 $49,527 $744 $28,762 Geographic Information Services$96,191 $96,191 Support Services$9,982 $5,088 $12,186 $4,440 $2 $1,615 $34 Human Resources$72,415 $23,909 $79,538 $7,123 $9,259 Risk Management$335,542 $110,784 $368,546 $33,004 $42,904 Wellness Program$2,441 $1,767 $2,681 $260 $312 Public Works Administration$20,906 $211,348 $20,905 $92,857 Building Maintenance$43,160 $55,586 $43,159 $1,118 Vehicle & Equipment Maintenace$98,383 $12,695 $168,204 $19,042 CIP Project Engineering$155,177 $37,866 $148,247 $15,592 $117,064 Transportation/Plan Engineering$26,532 $19,798 Natural Resources Protection (Utility Services)$2,372 $5,634 Hazard Prevention (Utility Svc)$8,300 Eng Dev Rev (Utility Services)($77,139)($77,140)Subtotal$155,177 $37,866 $1,485,450 $622,189 $1,695,070 $319,987 $860 $141,937 $867 Proposed Costs$155,177 $37,866 $1,485,450 $622,189 $1,695,070 $319,987 $860 $141,937 $867 Packet Pg 5217
IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 8Schedule A.0082016Central Service DepartmentsFD653 Hazardous MatFD655 Bomb Task ForceAll OtherSubtotalDirect BilledUnallocatedTotalBuilding Charge$105,622 $105,622 City Council$190 $25 $194,634 $194,634 City Administration$675 $91 $691,718 $691,718 City Attorney$564 $76 $579,158 $579,158 Administration & Records$81,551 $441,157 $29,921 $471,078 Finance $848 $165 $132,529 $1,542,163 $147,723 $1,689,886 Network Services$11,897 $2,321,260 $2,321,260 Geographic Information Services$540,412 $540,412 Support Services$85 $11 $137,245 $137,245 Human Resources$742,837 $742,837 Risk Management$3,442,010 $3,442,010 Wellness Program$30,675 $30,675 Public Works Administration$969,694 $32,108 $1,001,802 Building Maintenance$990,359 $990,359 Vehicle & Equipment Maintenace$36,497 $1,288,504 $1,288,504 CIP Project Engineering$1,699,520 $661,791 $2,361,311 Transportation/Plan Engineering$273,494 $528,071 $801,565 Natural Resources Protection (Utility Services)$8,006 ($8,006) $429,905 $429,905 Hazard Prevention (Utility Svc)$8,300 ($8,300) $781,727 $781,727 Eng Dev Rev (Utility Services)($154,279) $154,279 $622,340 $622,340 Subtotal$2,362 $368 $262,474 $15,852,489 $170,081 $3,201,478 $19,224,048 Proposed Costs$2,362 $368 $262,474 $15,852,489 $170,081 $3,201,478 $19,224,048 Packet Pg 5227
IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationSummary of Allocated CostsSummary page 9Schedule C.0012016DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedBuilding Charge$180,659 City Council$154,921 City Administration$770,619 City Attorney$791,896 ($176,837)Administration & Records$550,828 Finance $1,598,380 Network Services$2,461,933 Geographic Information Services$520,475 Support Services$215,027 ($41,788)Human Resources$790,879 Risk Management$4,066,945 Wellness Program$20,139 Public Works Administration$975,334 Building Maintenance$1,102,501 Vehicle & Equipment Maintenace$1,066,202 CIP Project Engineering$1,818,636 Transportation/Plan Engineering$523,327 Natural Resources Protection (Utility Services)$429,905 Hazard Prevention (Utility Svc)$781,727 Eng Dev Rev (Utility Services)$622,340 Cultural Activities$12,923 Economic Development$35,324 Natural Resource Protection$73,657 Community Promotion$29,535 Human Relations$8,660 Community Development Admin$359,720 Commissions & Committees$5,032 Development Review$644,223 Long Range Planning$292,092 Building and Safety$377,511 Eng Dev Rev $183,653 Landscape & Park Maintenance$652,922 Swim Center Maintenance$43,687 Tree Maintenance$171,403 Streets & Sidewalk Maintenance$549,814 Pavement Maintenance$40,044 Flood Control$171,328 Traffic Signals & Lights$108,714 Development Services$15,724 Rental Housing Inspection$64,723 Recreation Administration$177,882 Facilities - Parks and Recreation$408,768 Packet Pg 5237
IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationSummary of Allocated CostsSummary page 10Schedule C.0022016DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedRecreational Sports$86,747 Youth Services$92,495 Teens, Seniors and Classes$6,613 Community Services$37,516 Ranger Program$121,500 Aquatics & Sinsheimer Park$43,039 Golf Course Oper & Maint$144,793 Police Adminstration$399,151 Patrol$1,265,771 Investigations$499,919 Police Support Services$628,109 Support Services - Grant$20,654 Neighborhood Services$69,179 Traffic Safety$210,087 Traffic - OTS GrantFire Administration$250,401 Fire Administration GrantEmergency Response$1,250,152 Fire Apparatus Service$16,085 FEMA PPE Grant$4,220 Hazard Prevention$171,946 Hazard Prevention GrantTraining Services$23,439 Recruit AcademyTechnical Services$21,159 Disaster Preparedness$20,878 FD210 Downtown Bid Fund$8,196 FD240 CDBG Fund$138,632 FD250 Law Enforcement Grant Fund$5,234 FD290 Tourism Bid Fund$67,696 FD300 Debt Service Fund$53 FD400 Capital Engineering$1,096,879 FD401 Grant CIP$155,177 FD405 TIF CIP$37,866 FD500 Water Fund$1,485,450 FD510 Parking Fund$622,189 FD520 Sewer Fund$1,695,070 FD530 Transit Fund$319,987 FD625 Jack House Fund$860 FD640 Reservoir Operations$141,937 FD650 Narcotics Task Force Fund$867 FD653 Hazardous Mat Task Force Fund$2,362 FD655 Bomb Task Force Fund$368 Packet Pg 5247
IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationSummary of Allocated CostsSummary page 11Schedule C.0032016DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedAll Other$262,474 Unallocated$3,201,478 Direct Billed$170,081 Total$19,262,014 ($37,966)$19,224,048 Packet Pg 5257
CITY OF SAN LUIS OBISPO, CA
2 CFR PART 200
COST ALLOCATION PLAN
Fiscal Year 2016
Prepared March 25, 2017
1870 Divot Road
Carson City, NV 89701
775-883-3182
www.costplans.com
email: mahoney@costplans.com
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City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2016
Prepared by:
COST ALLOCATION METHODOLOGY
INTRODUCTION
The cost allocation plan was prepared in accordance with the 2CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards. A consistent approach has been followed in the treatment of direct or indirect costs; in no case have costs
charged as direct costs to programs been included as indirect costs. Actual expenditure information was obtained from the financial statements for
the year ended June 30, 2016. Statistics used to allocate costs were taken from FY2016 data by performing one hundred percent counts, or in
some cases, conducting a representative sample period count.
STEP-DOWN ALLOCATION PROCEDURE
A double step-down allocation methodology was used to distribute costs among central services and to programs that receive benefits. The double
step-down method initially requires a sequential ordering of central service departments. Department indirect cost allocations are then made in the
order elected to all benefiting programs, including cross allocations to other central services. To ensure that the cross-benefit of services among
central services is fully recognized, a second step-down allocation for each central service is made. Costs allocated to each central service consist
of the following:
First Allocation – the actual operating expenditures, exclusive of unallowable items (i.e. capital expenditures, interest expense, and general
government costs as designated or required by 2 CFR Part 200), plus all allocated costs from all other central services which have been
identified up to this point.
Second Allocation – costs from other central services made subsequent to that section’s first allocation. With respect to the double step-
down methodology, two important points should be noted:
1. The initial sequencing of Central Services was made in consideration of the ordering which maximizes the benefits of the
services, and
2. After the second allocation of each central service, that service was “closed” and could not receive an additional allocation
from other central services.
To ease comprehension and to avoid unnecessary bulk in the plan, the first and second allocations are shown on the same detail allocation schedule.
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City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2016
Prepared by:
FORMAT
A Table of Contents is included at the beginning of the Plan. The allocation of costs has been accomplished in the same order as shown in the
Table of Contents. The Table of Contents also permits the ready identification of the following summary data and sections of the Plan:
Summary Data – Three summary schedules are provided at the beginning of the Plan:
1. Allocated Costs by Department (Schedule A) – provides the costs allocated from each central service to each operating department.
The central service departments are listed on the left side of the page and the operating programs detailed in the plan are listed
across the top. With a total at the bottom of the page.
2. Summary of Allocated Costs (Schedule C) – summarizes the costs allocated from each central service. The column labeled “Total
Expenditures” is the total costs of the central service department. The column labeled “Cost Adjustments” are any costs added or
deducted from the central service. The column labeled “Total Allocated” is the amount allocated to each operating department (this
agrees with Schedule A).
3. Summary of Allocation Bases (Schedule E) – provides the bases used to allocate the costs for each function of every central service.
Sections – sections on each central service are presented in the following format:
1. Nature and Extent of Services – a narrative description of the central service and each function that was identified. Also described
are the allocation bases used for each function and any other relevant information on expenditures.
2. Costs to be Allocated – presents the total costs to be allocated based on actual expenditures from the financial statements. Allocated
additions represent costs allocated to a central service from other central services.
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City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2016
Prepared by:
FORMAT (Continued)
1. Costs to be Allocated by Function – costs for each Central Service are functionalized to the extent deemed necessary to insure the
application of allocation basis which most closely correlate with the benefits derived by receiving programs. Total costs allocated
are the same as reflected on the previous schedule. Functions of the central services are listed across the top of the page and a
detailed schedule is provided on each function.
2. Detail Allocation – detailed schedule of the allocation of each function is provided on all allocated functions except for General
Administration. Costs of General Administration are re-allocated to all other agency functions based on functional costs unless
otherwise noted.
3. Departmental Cost Allocation Summary – provides a summary of the costs allocated by function. The programs that received
allocations are listed on the left side of the page and the central service functions are listed across the top.
INTERVIEWS
Through discussions and review with Departmental staff, Mahoney & Associates Consulting, LLC established functions performed by central service
departments and costs associated with each function. It was the primary objective of Mahoney & Associates to use data representative of services
provided to users while still adhering to the specifications of the 2 CFR Part 200 cost principles.
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CERTIFICATE OF COST ALLOCATION PLAN
This is to certify that I have reviewed the cost allocation plan submitted herewith and to the best of my knowledge and belief:
(1) All costs included in this proposal to establish cost allocations or billings for Fiscal Year 2016 (July 1, 2015 through June 30, 2016) are allowable
in accordance with the requirements of 2 CFR 200 and the Federal award(s) to which they apply. Unallowable costs have been adjusted for in
allocating costs as indicated in the cost allocation plan.
(2) All costs included in this proposal are properly allocable to Federal awards on the basis of a beneficial or causal relationship between the
expenses incurred and the awards to which they are allocated in accordance with applicable requirements. Further, the same costs that have been
treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently.
I declare that the foregoing is true and correct.
Governmental Unit: _____________________________________________________
Signature: ____________________________________________________________
Name of Official: _______________________________________________________
Title: ________________________________________________________________
Date of Execution: _____________________________________________________
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IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0012016SchedulePageSummary ReportsAllocated Costs by DepartmentA 1Summary of Allocated CostsC 9Detail of Allocated CostsD 12Summary of Allocation BasisE 21Building ChargeNarrative1.01Costs to be Allocated1.02 25Costs by Function1.03 26Detail Allocation - City Hall1.04 27Detail Allocation - 919 Palm1.05 28Detail Allocation - Corporation Yard1.06 29Allocation Summary1.07 30City AdministrationNarrative2.01Costs to be Allocated2.02 32Costs by Function2.03 33Detail Allocation - Citywide Administration2.04 34Allocation Summary2.05 36City AttorneyNarrative3.01Costs to be Allocated3.02 39Costs by Function3.03 40Detail Allocation - City Attorney3.04 41Allocation Summary3.05 43Administration & RecordsNarrative4.01Costs to be Allocated4.02 46Costs by Function4.03 47Detail Allocation - City Clerk Services4.04 48Detail Allocation - Main Switchboard4.05 49Allocation Summary4.06 51Finance Narrative5.01Costs to be Allocated5.02 54Costs by Function5.03 55Detail Allocation - Accounts Payable5.04 57Packet Pg 5347
IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0022016SchedulePageDetail Allocation - Payroll5.05 59Detail Allocation - General Finance5.06 61Detail Allocation - Utility Billing5.07 63Detail Allocation - Utility Billing Costs5.08 64Detail Allocation - Cashier5.09 65Detail Allocation - Budget5.10 66Detail Allocation - IT Supervision5.11 68Detail Allocation - GIS Supervision5.12 69Allocation Summary5.13 70Network ServicesNarrative6.01Costs to be Allocated6.02 75Costs by Function6.03 76Detail Allocation - Network Services & Desktop Support6.04 78Detail Allocation - MDC Support6.05 80Detail Allocation - Tablet Support6.06 81Detail Allocation - Server Support6.07 82Detail Allocation - Network Support6.08 84Detail Allocation - Radios6.09 86Detail Allocation - Telemetry6.10 87Detail Allocation - Cell Phones6.11 88Detail Allocation - Pagers6.12 89Detail Allocation - Cellular Data Services6.13 90Detail Allocation - Telephones6.14 92Detail Allocation - Cuesta Peak6.15 94Detail Allocation - South Hills6.16 95Detail Allocation - Tassajara6.17 96Detail Allocation - Development Review6.18 97Allocation Summary6.19 98Geographic Information ServicesNarrative7.01Costs to be Allocated7.02 103Costs by Function7.03 104Detail Allocation - GIS7.04 105Allocation Summary7.05 106Support ServicesNarrative8.01Costs to be Allocated8.02 108Costs by Function8.03 109Detail Allocation - General Support Services8.04 110Detail Allocation - Postage8.05 112Detail Allocation - Parking8.06 114Allocation Summary8.07115Packet Pg 5357
IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0032016SchedulePageHuman ResourcesNarrative9.01Costs to be Allocated9.02 118Costs by Function9.03 119Detail Allocation - Human Resources9.04 120Allocation Summary9.05 122Risk ManagementNarrative10.01Costs to be Allocated10.02 125Costs by Function10.03 126Detail Allocation - Risk Management10.04 127Detail Allocation - Workers Comp Premiums10.05 129Allocation Summary10.06 131Wellness ProgramNarrative11.01Costs to be Allocated11.02 134Costs by Function11.03 135Detail Allocation - Wellness Program11.04 136Allocation Summary11.05 138Public Works AdministrationNarrative12.01Costs to be Allocated12.02 141Costs by Function12.03 142Detail Allocation - Deputy Director/City Engineer12.04 143Detail Allocation - Director12.05 144Detail Allocation - Development Review12.06 145Detail Allocation - Long Range Planning12.07 146Detail Allocation - Utilities12.08 147Allocation Summary12.09 148Building MaintenanceNarrative13.01Costs to be Allocated13.02 150Costs by Function13.03 151Detail Allocation - Janitorial - Other13.04 152Detail Allocation - Janitorial - City Hall13.05 153Detail Allocation - Janitorial - Corp Yard13.06 154Detail Allocation - Janitorial - 919 Palm Street13.07 155Detail Allocation - Utilities13.08 156Detail Allocation - Parking Facility Maintenance13.09158Packet Pg 5367
IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0042016SchedulePageDetail Allocation - Maintenance13.10 159Allocation Summary13.11 161Vehicle & Equipment MaintenaceNarrative14.01Costs to be Allocated14.02 164Costs by Function14.03 165Detail Allocation - Fleet14.04 166Allocation Summary14.05 167CIP Project EngineeringNarrative15.01Costs to be Allocated15.02 169Costs by Function15.03 170Detail Allocation - Project Engineering15.04 171Allocation Summary15.05 172Transportation/Plan EngineeringNarrative16.01Costs to be Allocated16.02 174Costs by Function16.03 175Detail Allocation - Parking16.04 176Detail Allocation - Transit16.05 177Detail Allocation - Development Review16.06 178Detail Allocation - Long Range Plan16.07 179Allocation Summary16.08 180Natural Resources Protection (Utility Services)Narrative17.01Costs to be Allocated17.02 182Costs by Function17.03 183Detail Allocation - Program Support17.04 184Allocation Summary17.05 185Hazard Prevention (Utility Svc)Narrative18.01Costs to be Allocated18.02 187Costs by Function18.03 188Detail Allocation - Fire Hydrant18.04 189Allocation Summary18.05 190Eng Dev Rev (Utility Services)Narrative19.01Packet Pg 5377
IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0052016SchedulePageCosts to be Allocated19.02 192Costs by Function19.03 193Detail Allocation - Utility Services19.04 194Allocation Summary19.05195Packet Pg 5387
IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 1Schedule A.0012016Central Service DepartmentsCity CouncilCultural ActivitiesEcon DevNat Res ProtectionComm PromotionHuman RelationsComm Dev AdminCommissions & CommDevelopment ReviewBuilding Charge$5,654 $249 $226 $484 $15,463 $3,522 City Administration$1,826 $3,563 $2,551 $5,064 $4,797 $2,746 $6,986 $485 $9,109 City Attorney$1,527 $2,981 $2,134 $4,237 $4,014 $2,297 $5,845 $406 $7,620 Administration & Records$44,597 $6,637 $14,865 $9,623 $62,911 $3,185 $9,290 Finance $3,113 $3,073 $3,184 $6,417 $4,798 $2,488 $12,649 $680 $11,336 Network Services$22,024 $4,350 $8,291 $708 $18,316 $131,778 Geographic Information Services$127,303 Support Services$214 $420 $415 $824 $593 $323 $1,850 $57 $1,644 Human Resources$2,366 $4,732 $591 $11,830 $11,830 Risk Management$10,963 $21,926 $2,740 $54,815 $54,815 Wellness Program$80 $159 $20 $719 $399 Public Works Administration$224,763 Building Maintenance$30,676 $1,349 $1,225 $2,623 $33,457 $7,622 Vehicle & Equipment Maintenace$1,581 $3,162 CIP Project EngineeringTransportation/Plan Engineering$165,386 Natural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$109,631 $11,635 $34,131 $71,203 $27,884 $7,854 $355,306 $4,813 $639,114 Proposed Costs$109,631 $11,635 $34,131 $71,203 $27,884 $7,854 $355,306 $4,813 $639,114 Packet Pg 5397
IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 2Schedule A.0022016Central Service DepartmentsLong Range PlanBuilding & SafetyEng Dev Rev Landscape/Prk MaintSwim Center MaintTree MaintSt/Sidewalk MaintPavement MaintFlood ControlBuilding Charge$3,522 $9,793 $2,646 $19,939 $3,068 $11,503 $11,503 City Administration$8,493 $18,592 $7,331 $27,189 $4,411 $5,852 $13,166 $3,190 City Attorney$7,105 $15,554 $6,133 $22,746 $3,690 $4,895 $11,014 $2,669 Administration & Records$7,697 $11,675 $22,296 $5,887 $266 $1,060 $2,850 $941 Finance $10,850 $25,977 $10,272 $37,054 $5,732 $8,289 $20,736 $5,740 Network Services$16,631 $60,628 $16,631 $51,295 $7,857 $15,700 $35,266 $12,007 Geographic Information Services$29,434 Support Services$1,571 $25,036 $1,548 $5,051 $634 $1,145 $2,778 $781 Human Resources$11,830 $30,756 $11,830 $28,390 $2,357 $9,464 $22,831 $7,689 Risk Management$54,815 $142,518 $54,815 $131,556 $10,955 $43,853 $105,792 $35,630 Wellness Program$399 $1,117 $478 $1,293 $80 $319 $857 $283 Public Works Administration$97,009 $37,628 $102,244 $6,271 $25,734 $80,193 $28,760 Building Maintenance$7,622 $21,190 $5,725 $33,157 $5,487 $28,428 $28,428 Vehicle & Equipment Maintenace$7,906 $3,164 $177,092 $44,273 $208,717 $42,692 CIP Project EngineeringTransportation/Plan Engineering$60,932 Natural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$288,476 $370,742 $180,497 $642,893 $42,253 $169,139 $544,131 $39,931 $169,816 Proposed Costs$288,476 $370,742 $180,497 $642,893 $42,253 $169,139 $544,131 $39,931 $169,816 Packet Pg 5407
IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 3Schedule A.0032016Central Service DepartmentsTraffic Signals/LightsDev ServicesRental Housing InspRec AdminFacilities - Prk & RecRecreational SportsYouth ServicesTeen/Seniors/ClassCommunity ServicesBuilding ChargeCity Administration$4,478 $5,000 $2,458 $7,856 $2,543 $3,692 $10,793 $2,950 City Attorney$3,746 $4,183 $2,057 $6,572 $2,128 $3,089 $9,030 $2,467 Administration & Records$530 $787 $9,290 $266 $11,145 $530 $266 Finance $5,763 $4,485 $4,181 $11,105 $3,119 $31,371 $12,896 $4,908 Network Services$16,412 $8,711 $29,328 $28,993 $7,559 $20,959 $5,501 Geographic Information Services$32,424 Support Services$755 $589 $624 $1,497 $414 $5,238 $1,498 $462 Human Resources$4,732 $7,098 $11,830 $2,366 $2,366 $4,732 $2,366 Risk Management$21,926 $32,889 $54,815 $10,963 $10,963 $21,926 $10,963 Wellness Program$159 $245 $399 $80 $3,356 $159 $80 Public Works Administration$18,606 Building Maintenance$4,641 $6,588 $355,585 $6,588 $6,588 $6,588 $6,588 Vehicle & Equipment Maintenace$25,299 $4,744 $3,162 CIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$107,047 $14,257 $63,794 $174,866 $406,457 $85,367 $89,111 $6,588 $36,551 Proposed Costs$107,047 $14,257 $63,794 $174,866 $406,457 $85,367 $89,111 $6,588 $36,551 Packet Pg 5417
IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 4Schedule A.0042016Central Service DepartmentsRanger ProgramAquatics/ Sinsheimer PrkGolf CoursePolice AdminPatrolInvestigationsPolice Support SvcSupp Svcs - GrantNeighborhood SvcsBuilding ChargeCity Administration$3,705 $4,040 $6,790 $17,132 $77,628 $32,301 $28,473 $2,595 City Attorney$3,099 $3,379 $5,680 $14,333 $64,942 $27,023 $23,820 $2,171 Administration & Records$1,193 $266 $1,537 $23,756 $11,583 $3,711 $5,301 $5,044 Finance $6,885 $4,626 $11,641 $21,851 $96,287 $37,343 $37,868 $3,092 Network Services$18,280 $12,270 $14,036 $63,785 $262,125 $86,399 $230,158 $12,886 Geographic Information Services$96,774 Support Services$950 $591 $1,461 $2,017 $9,137 $3,802 $3,351 $420 Human Resources$10,647 $2,366 $9,464 $13,013 $97,002 $33,122 $47,318 $2,366 Risk Management$49,333 $10,963 $43,853 $60,297 $449,481 $153,482 $219,259 $10,963 Wellness Program$359 $80 $462 $439 $3,487 $1,117 $1,596 $80 Public Works AdministrationBuilding Maintenance$6,590 $20,575 $20,575 $20,575 $20,575 $20,575 $20,575 Vehicle & Equipment Maintenace$18,974 $3,162 $47,435 $58,503 $147,050 $90,128 $7,906 CIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$120,015 $41,743 $142,359 $392,475 $1,239,297 $489,003 $617,719 $20,575 $68,098 Proposed Costs$120,015 $41,743 $142,359 $392,475 $1,239,297 $489,003 $617,719 $20,575 $68,098 Packet Pg 5427
IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 5Schedule A.0052016Central Service DepartmentsTraffic SafetyTraffic Sfty-OTS GrantFire AdminFire Admin GrantEmergency ResponseFire ApparatusFEMA PPE GrantHazard PreventionHazard Prev GrantBuilding ChargeCity Administration$7,885 $10,405 $101,226 $4,494 $1,356 $9,209 City Attorney$6,596 $8,705 $84,684 $3,760 $1,134 $7,704 Administration & Records$1,326 $12,209 $13,520 $1,590 Finance $10,300 $12,930 $117,591 $5,979 $1,173 $12,178 Network Services$36,537 $57,440 $274,175 $37,123 Geographic Information Services$60,957 Support Services$1,500 $1,682 $17,055 $529 $162 $1,769 Human Resources$11,830 $9,464 $104,099 $14,196 Risk Management$54,815 $43,853 $482,371 $65,778 Wellness Program$399 $319 $3,591 $478 Public Works AdministrationBuilding Maintenance$20,575 $28,394 $18,691 $18,691 Vehicle & Equipment Maintenace$55,341 CIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$207,104 $246,358 $1,217,003 $14,762 $3,825 $168,716 Proposed Costs$207,104 $246,358 $1,217,003 $14,762 $3,825 $168,716 Packet Pg 5437
IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 6Schedule A.0062016Central Service DepartmentsTraining ServicesRecruit AcademyTechnical ServicesDisaster PrepFD210 Downtown BidFD240 CDBGFD250 Law Enforc GrantFD290 Tourism BidFD300 Debt ServiceBuilding Charge$182 City Administration$1,334 $599 $567 $2,616 $3,184 $1,671 $16,436 $17 City Attorney$1,116 $502 $474 $2,189 $2,663 $1,398 $13,750 $14 Administration & Records$199 Finance $1,677 $1,049 $840 $2,313 $2,781 $1,476 $15,937 $15 Network Services$3,065 Geographic Information ServicesSupport Services$157 $70 $66 $308 $374 $196 $2,020 $2 Human Resources$1,774 Risk Management$8,222 Wellness Program$60 Public Works AdministrationBuilding Maintenance$18,691 $18,691 $18,691 $991 Vehicle & Equipment MaintenaceCIP Project Engineering$128,246 Transportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$22,975 $20,911 $20,638 $7,426 $137,248 $4,741 $62,636 $48 Proposed Costs$22,975 $20,911 $20,638 $7,426 $137,248 $4,741 $62,636 $48 Packet Pg 5447
IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 7Schedule A.0072016Central Service DepartmentsFD400 Cap EngFD401 Grant CIPFD405 TIF CIPFD500 WaterFD510 ParkingFD520 SewerFD530 TransitFD625 Jack HouseFD640 ReservoirBuilding Charge$11,503 $11,503 $516 City Administration$54,849 $21,627 $70,571 $34,407 $17 $9,879 City Attorney$45,885 $18,092 $59,039 $28,784 $14 $8,264 Administration & Records$36,754 $7,443 $42,328 $2,454 $1,034 Finance $316,903 $50,527 $334,995 $35,561 $78 $12,323 Network Services$242,677 $54,462 $319,428 $49,350 $740 $28,651 Geographic Information Services$95,876 $95,876 Support Services$9,940 $5,066 $12,133 $4,420 $2 $1,608 Human Resources$72,159 $23,824 $79,257 $7,098 $9,227 Risk Management$334,370 $110,396 $367,260 $32,889 $42,756 Wellness Program$2,434 $1,761 $2,674 $259 $311 Public Works Administration$20,759 $210,511 $20,759 $92,490 Building Maintenance$42,989 $55,387 $42,990 $1,113 Vehicle & Equipment Maintenace$98,034 $12,649 $167,605 $18,974 CIP Project Engineering$1,093,055 $154,636 $37,734 $147,730 $15,537 $116,655 Transportation/Plan Engineering$26,433 $19,725 Natural Resources Protection (Utility Services)$2,372 $5,634 Hazard Prevention (Utility Svc)$8,300 Eng Dev Rev (Utility Services)($77,139) ($77,140)Subtotal$1,093,055 $154,636 $37,734 $1,464,023 $613,715 $1,668,305 $309,066 $851 $138,661 Proposed Costs$1,093,055 $154,636 $37,734 $1,464,023 $613,715 $1,668,305 $309,066 $851 $138,661 Packet Pg 5457
IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 8Schedule A.0082016Central Service DepartmentsFD650 Narcotics Task ForceFD653 Hazardous MatFD655 Bomb Task ForceAll OtherSubtotalDirect BilledUnallocatedTotalBuilding Charge$111,276 $111,276 City Administration$278 $672 $89 $691,173 $691,173 City Attorney$231 $562 $75 $578,221 $578,221 Administration & Records$79,638 $477,480 $29,828 $507,308 Finance $237 $844 $164 $132,058 $1,539,738 $147,261 $1,686,999 Network Services$11,850 $2,334,382 $2,334,382 Geographic Information Services$538,644 $538,644 Support Services$36 $79 $11 $136,875 $136,875 Human Resources$740,212 $740,212 Risk Management$3,429,979 $3,429,979 Wellness Program$30,587 $30,587 Public Works Administration$965,727 $32,108 $997,835 Building Maintenance$1,016,089 $1,016,089 Vehicle & Equipment Maintenace$36,367 $1,283,920 $1,283,920 CIP Project Engineering$1,693,593 $659,482 $2,353,075 Transportation/Plan Engineering$272,476 $526,104 $798,580 Natural Resources Protection (Utility Services)$8,006 ($8,006) $429,905 $429,905 Hazard Prevention (Utility Svc)$8,300 ($8,300) $781,727 $781,727 Eng Dev Rev (Utility Services)($154,279) $154,279 $622,340 $622,340 Subtotal$782 $2,157 $339 $259,913 $15,702,399 $170,081 $3,196,647 $19,069,127 Proposed Costs$782 $2,157 $339 $259,913 $15,702,399 $170,081 $3,196,647 $19,069,127 Packet Pg 5467
IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationSummary of Allocated CostsSummary page 9Schedule C.0012016DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedBuilding Charge$180,659 City Administration$770,619 City Attorney$791,896 ($176,837)Administration & Records$550,828 Finance $1,598,380 Network Services$2,461,933 Geographic Information Services$520,475 Support Services$215,027 ($41,788)Human Resources$790,879 Risk Management$4,066,945 Wellness Program$20,139 Public Works Administration$975,334 Building Maintenance$1,102,501 Vehicle & Equipment Maintenace$1,066,202 CIP Project Engineering$1,818,636 Transportation/Plan Engineering$523,327 Natural Resources Protection (Utility Services)$429,905 Hazard Prevention (Utility Svc)$781,727 Eng Dev Rev (Utility Services)$622,340 City Council$109,631 Cultural Activities$11,635 Economic Development$34,131 Natural Resource Protection$71,203 Community Promotion$27,884 Human Relations$7,854 Community Development Admin$355,306 Commissions & Committees$4,813 Development Review$639,114 Long Range Planning$288,476 Building and Safety$370,742 Eng Dev Rev $180,497 Landscape & Park Maintenance$642,893 Swim Center Maintenance$42,253 Tree Maintenance$169,139 Streets & Sidewalk Maintenance$544,131 Pavement Maintenance$39,931 Flood Control$169,816 Traffic Signals & Lights$107,047 Development Services$14,257 Rental Housing Inspection$63,794 Recreation Administration$174,866 Facilities - Parks and Recreation$406,457 Packet Pg 5477
IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationSummary of Allocated CostsSummary page 10Schedule C.0022016DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedRecreational Sports$85,367 Youth Services$89,111 Teens, Seniors and Classes$6,588 Community Services$36,551 Ranger Program$120,015 Aquatics & Sinsheimer Park$41,743 Golf Course Oper & Maint$142,359 Police Adminstration$392,475 Patrol$1,239,297 Investigations$489,003 Police Support Services$617,719 Support Services - Grant$20,575 Neighborhood Services$68,098 Traffic Safety$207,104 Traffic - OTS GrantFire Administration$246,358 Fire Administration GrantEmergency Response$1,217,003 Fire Apparatus Service$14,762 FEMA PPE Grant$3,825 Hazard Prevention$168,716 Hazard Prevention GrantTraining Services$22,975 Recruit AcademyTechnical Services$20,911 Disaster Preparedness$20,638 FD210 Downtown Bid Fund$7,426 FD240 CDBG Fund$137,248 FD250 Law Enforcement Grant Fund$4,741 FD290 Tourism Bid Fund$62,636 FD300 Debt Service Fund$48 FD400 Capital Engineering$1,093,055 FD401 Grant CIP$154,636 FD405 TIF CIP$37,734 FD500 Water Fund$1,464,023 FD510 Parking Fund$613,715 FD520 Sewer Fund$1,668,305 FD530 Transit Fund$309,066 FD625 Jack House Fund$851 FD640 Reservoir Operations$138,661 FD650 Narcotics Task Force Fund$782 FD653 Hazardous Mat Task Force Fund$2,157 FD655 Bomb Task Force Fund$339 Packet Pg 5487
IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationSummary of Allocated CostsSummary page 11Schedule C.0032016DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedAll Other$259,913 Unallocated$3,196,647 Direct Billed$170,081 Total$19,107,093 ($37,966)$19,069,127 Packet Pg 5497
Enterprise Cost of Services Allocation Summary‐2014‐15 using 2012‐13 Actual Amounts
Allocation Type
Water
Enterprise
Sewer
Enterprise
Total Enterprise
Allocation
Public Safety 253,959$ 228,648$ 482,607$
Right‐of‐Way Maintenance 455,867$ 321,927$ 777,794$
Direct Credit for Private Sec. ‐$ (3,300)$ (3,300)$
Total 709,826$ 547,275$ 1,257,101$
Enterprise Cost of Services Allocation Summary‐2015‐16 using 2013‐14 Actual Amounts
Allocation Type
Water
Enterprise
Sewer
Enterprise
Total Enterprise
Allocation
Public Safety 148,054$ 219,357$ 367,411$
Right‐of‐Way Maintenance 321,554$ 227,076$ 548,630$
Direct Credit for Private Sec. ‐$ (3,360)$ (3,360)$
Total 469,608$ 443,073$ 912,681$
Enterprise Cost of Services Allocation Summary‐2016‐17 using 2014‐15 Actual Amounts
Allocation Type
Water
Enterprise
Sewer
Enterprise
Total Enterprise
Allocation
Public Safety 229,410$ 259,982$ 489,392$
Right‐of‐Way Maintenance 331,835$ 234,337$ 566,172$
Direct Credit for Private Sec.‐$ (4,000)$ (4,000)$
Total 561,245$ 490,319$ 1,051,564$
Enterprise Cost of Services Allocation Summary‐2017‐18 using 2015‐16 Actual Amounts
Allocation Type
Water
Enterprise
Sewer
Enterprise
Total Enterprise
Allocation
Public Safety 248,055$ 214,629$ 462,685$
Right‐of‐Way Maintenance 356,411$ 251,692$ 608,103$
Direct Credit for Private Sec.‐$ (4,000)$ (4,000)$
Total 604,466$ 462,321$ 1,066,787$
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