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Item 7 - d - Council Reading File - FY 2015-16 San Luis Obispo Full CAP
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 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. 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. 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. This Page Intentionally Left Blank 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 56 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 Services 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 MaintenanceNarrative14.01 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)Narrative19.01 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 Summary20.05202 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 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 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 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 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 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 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 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 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 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 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 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 12Schedule D.0012016DepartmentsBuilding ChargeCity CouncilCity AdminCity AttorneyAdmin. & RecordsFinance Network ServicesGISSupport ServicesSchedule:1.0072.0053.0054.0055.0066.0137.0198.0059.007Building Charge($180,659)$0 $0 $0 $0 $0 $0 $0 $0 City Council$5,654 ($252,090) $1,596 $1,291 $35,527 $2,798 $20,802 $0 $214 City Administration$2,120 $2,564 ($888,388) $6,420 $13,336 $8,733 $14,991 $17,714 $1,406 City Attorney$1,243 $2,634 $9,361 ($742,363) $41,250 $8,900 $13,631 $2,907 $1,435 Administration & Records$2,047 $1,832 $6,511 $5,452 ($692,990) $8,696 $39,791 $0 $1,370 Finance $7,993 $5,317 $18,894 $15,820 $27,693 ($1,936,490) $59,372 $0 $3,590 Network Services$5,614 $8,189 $29,103 $24,367 $3,678 $55,568 ($2,718,426)$0 $4,277 Geographic Information Services$4,806 $1,731 $6,152 $5,151 $798 $10,434 $35,832 ($636,104) $1,060 Support Services$0 $716 $2,542 $2,129 $0 $3,094 $0 $0 ($181,720)Human Resources$2,260 $2,631 $9,349 $7,827 $7,508 $11,587 $18,323 $0 $1,526 Risk Management$305 $13,528 $48,075 $40,252 $6,870 $42,540 $9,839 $0 $5,812 Wellness Program$0 $67 $238 $200 $0 $263 $0 $0 $28 Public Works Administration$19,844 $3,244 $11,529 $9,653 $47,530 $15,494 $51,670 $75,071 $8,770 Building Maintenance$3,327 $3,667 $13,033 $10,912 $1,330 $19,205 $34,843 $0 $7,207 Vehicle & Equipment Maintenace$2,556 $3,546 $12,603 $10,552 $9,352 $19,761 $14,381 $0 $2,001 CIP Project Engineering$16,838 $6,049 $21,498 $18,000 $15,592 $29,738 $61,740 $0 $4,333 Transportation/Plan Engineering$430 $1,741 $6,186 $5,179 $11,448 $9,793 $21,951 $0 $1,446 Natural Resources Protection (Utility Services)$0 $0 $0 $0 $0 $0 $0 $0 $0 Hazard Prevention (Utility Svc)$0 $0 $0 $0 $0 $0 $0 $0 $0 Eng Dev Rev (Utility Services)$0 $0 $0 $0 $0 $0 $0 $0 $0 Cultural Activities$249 $1,006 $3,575 $2,994 $0 $3,084 $0 $0 $421 Economic Development$226 $720 $2,559 $2,143 $6,790 $3,196 $4,368 $0 $416 Natural Resource Protection$484 $1,430 $5,082 $4,255 $15,211 $6,442 $8,324 $0 $829 Community Promotion$0 $1,355 $4,814 $4,031 $9,852 $4,814 $710 $0 $595 Human Relations$0 $775 $2,755 $2,307 $0 $2,498 $0 $0 $325 Community Development Admin$15,463 $1,973 $7,010 $5,870 $64,372 $12,701 $18,388 $127,721 $1,858 Commissions & Committees$0 $137 $487 $407 $3,262 $682 $0 $0 $57 Development Review$3,522 $2,572 $9,140 $7,653 $9,485 $11,384 $132,225 $0 $1,651 Long Range Planning$3,522 $2,399 $8,523 $7,136 $7,854 $10,897 $16,698 $0 $1,578 Building and Safety$9,793 $5,250 $18,657 $15,620 $11,878 $26,086 $60,874 $0 $25,138 Eng Dev Rev $2,646 $2,070 $7,357 $6,159 $22,799 $10,318 $16,698 $0 $1,555 Landscape & Park Maintenance$19,939 $7,677 $27,283 $22,843 $5,939 $37,205 $51,495 $0 $5,072 Swim Center Maintenance$0 $1,245 $4,426 $3,706 $266 $5,754 $7,888 $0 $636 Tree Maintenance$3,068 $1,652 $5,871 $4,916 $1,064 $8,323 $15,761 $0 $1,150 Streets & Sidewalk Maintenance$11,503 $3,718 $13,212 $11,061 $2,859 $20,820 $35,403 $0 $2,789 Pavement Maintenance$11,503 $0 $0 $0 $0 $0 $0 $0 $0 Flood Control$0 $901 $3,201 $2,680 $944 $5,762 $12,054 $29,529 $784 Traffic Signals & Lights$0 $1,264 $4,494 $3,762 $532 $5,785 $16,477 $0 $759 Development Services$0 $1,411 $5,017 $4,201 $0 $4,504 $0 $0 $591 Rental Housing Inspection$0 $694 $2,466 $2,065 $789 $4,194 $8,754 $0 $631 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 13Schedule D.0022016DepartmentsHuman ResourcesRisk MgmtWellness ProgramPW AdminBuilding MaintVehicle/Equip MaintCIP Project EngTrans EngineeringNat Res Protection (Utilities)Schedule:10.00511.00612.00513.00914.01115.00516.00517.00818.005Building Charge$0 $0 $0 $0 $0 $0 $0 $0 $0 City Council$0 $0 $0 $0 $29,287 $0 $0 $0 $0 City Administration$6,608 $32,762 $135 $0 $10,980 $0 $0 $0 $0 City Attorney$6,608 $32,762 $135 $0 $6,438 $0 $0 $0 $0 Administration & Records$11,013 $54,603 $242 $0 $10,605 $0 $0 $0 $0 Finance $26,431 $131,049 $548 $0 $41,403 $0 $0 $0 $0 Network Services$14,317 $70,984 $348 $0 $29,077 $10,971 $0 $0 $0 Geographic Information Services$6,608 $32,762 $135 $0 $10,160 $0 $0 $0 $0 Support Services$0 $0 $0 $0 $0 $0 $0 $0 $0 Human Resources($904,169) $40,407 $167 $0 $11,705 $0 $0 $0 $0 Risk Management$3,086 ($4,238,891)$59 $0 $1,580 $0 $0 $0 $0 Wellness Program$0 $0 ($35,521)$0 $14,586 $0 $0 $0 $0 Public Works Administration$14,246 $66,009 $560 ($1,340,910) $41,956 $0 $0 $0 $0 Building Maintenance$11,871 $55,006 $400 $32,134 ($1,311,109) $15,673 $0 $0 $0 Vehicle & Equipment Maintenace$10,684 $49,507 $360 $52,464 $75,461 ($1,329,430)$0 $0 $0 CIP Project Engineering$35,614 $165,021 $1,257 $124,069 $36,579 $6,347 ($2,361,311)$0 $0 Transportation/Plan Engineering$14,246 $66,009 $500 $130,441 $933 $7,935 $0 ($801,565)$0 Natural Resources Protection (Utility Services)$0 $0 $0 $0 $0 $0 $0 $0 ($429,905)Hazard Prevention (Utility Svc)$0 $0 $0 $0 $0 $0 $0 $0 $0 Eng Dev Rev (Utility Services)$0 $0 $0 $0 $0 $0 $0 $0 $0 Cultural Activities$0 $0 $0 $0 $1,594 $0 $0 $0 $0 Economic Development$2,375 $11,001 $80 $0 $1,450 $0 $0 $0 $0 Natural Resource Protection$4,748 $22,003 $160 $0 $3,102 $1,587 $0 $0 $0 Community Promotion$594 $2,750 $20 $0 $0 $0 $0 $0 $0 Human Relations$0 $0 $0 $0 $0 $0 $0 $0 $0 Community Development Admin$11,871 $55,006 $720 $0 $33,593 $3,174 $0 $0 $0 Commissions & Committees$0 $0 $0 $0 $0 $0 $0 $0 $0 Development Review$11,871 $55,006 $400 $225,657 $7,653 $0 $0 $166,004 $0 Long Range Planning$11,871 $55,006 $400 $97,395 $7,653 $0 $0 $61,160 $0 Building and Safety$30,866 $143,019 $1,120 $0 $21,275 $7,935 $0 $0 $0 Eng Dev Rev $11,871 $55,006 $480 $37,777 $5,748 $3,169 $0 $0 $0 Landscape & Park Maintenance$28,491 $132,017 $1,297 $102,651 $33,288 $177,725 $0 $0 $0 Swim Center Maintenance$2,375 $11,015 $80 $6,296 $0 $0 $0 $0 $0 Tree Maintenance$9,497 $44,005 $321 $25,837 $5,507 $44,431 $0 $0 $0 Streets & Sidewalk Maintenance$22,912 $106,164 $860 $80,511 $28,541 $209,461 $0 $0 $0 Pavement Maintenance$0 $0 $0 $0 $28,541 $0 $0 $0 $0 Flood Control$7,716 $35,754 $284 $28,874 $0 $42,845 $0 $0 $0 Traffic Signals & Lights$4,748 $22,003 $160 $18,680 $4,661 $25,389 $0 $0 $0 Development Services$0 $0 $0 $0 $0 $0 $0 $0 $0 Rental Housing Inspection$7,123 $33,004 $242 $0 $0 $4,761 $0 $0 $0 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 14Schedule D.0032016DepartmentsHazard Prevention (Utility Svc)Eng Dev Rev (Utility)Total Plan AllocatedSchedule:19.00520.005Building Charge$0 $0 $0 City Council$0 $0 $0 City Administration$0 $0 $0 City Attorney$0 $0 $0 Administration & Records$0 $0 $0 Finance $0 $0 $0 Network Services$0 $0 $0 Geographic Information Services$0 $0 $0 Support Services$0 $0 $0 Human Resources$0 $0 $0 Risk Management$0 $0 $0 Wellness Program$0 $0 $0 Public Works Administration$0 $0 $0 Building Maintenance$0 $0 $0 Vehicle & Equipment Maintenace$0 $0 $0 CIP Project Engineering$0 $0 $0 Transportation/Plan Engineering$0 $0 $0 Natural Resources Protection (Utility Services)$0 $0 $0 Hazard Prevention (Utility Svc)($781,727)$0 $0 Eng Dev Rev (Utility Services)$0 ($622,340)$0 Cultural Activities$0 $0 $12,923 Economic Development$0 $0 $35,324 Natural Resource Protection$0 $0 $73,657 Community Promotion$0 $0 $29,535 Human Relations$0 $0 $8,660 Community Development Admin$0 $0 $359,720 Commissions & Committees$0 $0 $5,032 Development Review$0 $0 $644,223 Long Range Planning$0 $0 $292,092 Building and Safety$0 $0 $377,511 Eng Dev Rev $0 $0 $183,653 Landscape & Park Maintenance$0 $0 $652,922 Swim Center Maintenance$0 $0 $43,687 Tree Maintenance$0 $0 $171,403 Streets & Sidewalk Maintenance$0 $0 $549,814 Pavement Maintenance$0 $0 $40,044 Flood Control$0 $0 $171,328 Traffic Signals & Lights$0 $0 $108,714 Development Services$0 $0 $15,724 Rental Housing Inspection$0 $0 $64,723 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 15Schedule D.0042016DepartmentsBuilding ChargeCity CouncilCity AdminCity AttorneyAdmin. & RecordsFinance Network ServicesGISSupport ServicesRecreation Administration$0 $2,218 $7,883 $6,600 $9,485 $11,150 $29,449 $32,531 $1,502 Facilities - Parks and Recreation$0 $718 $2,552 $2,137 $266 $3,130 $29,109 $0 $415 Recreational Sports$0 $1,042 $3,705 $3,102 $11,181 $31,512 $7,590 $0 $5,260 Youth Services$0 $3,047 $10,831 $9,069 $532 $12,944 $21,042 $0 $1,506 Teens, Seniors and Classes$0 $0 $0 $0 $0 $0 $0 $0 $0 Community Services$0 $832 $2,960 $2,478 $266 $4,924 $5,523 $0 $464 Ranger Program$0 $1,046 $3,718 $3,112 $1,197 $6,912 $18,354 $0 $953 Aquatics & Sinsheimer Park$0 $1,141 $4,053 $3,394 $266 $4,643 $12,319 $0 $593 Golf Course Oper & Maint$0 $1,917 $6,813 $5,704 $1,542 $11,686 $14,093 $0 $1,467 Police Adminstration$0 $4,837 $17,191 $14,393 $24,297 $21,934 $64,011 $97,091 $2,025 Patrol$0 $21,918 $77,895 $65,219 $11,619 $96,691 $263,125 $0 $9,176 Investigations$0 $9,120 $32,412 $27,137 $3,723 $37,500 $86,728 $0 $3,818 Police Support Services$0 $8,040 $28,571 $23,922 $5,317 $38,028 $231,097 $0 $3,366 Support Services - Grant$0 $0 $0 $0 $0 $0 $0 $0 $0 Neighborhood Services$0 $733 $2,604 $2,180 $5,159 $3,105 $12,932 $0 $421 Traffic Safety$0 $2,226 $7,911 $6,624 $1,330 $10,342 $36,678 $0 $1,506 Traffic - OTS Grant$0 $0 $0 $0 $0 $0 $0 $0 $0 Fire Administration$0 $2,937 $10,440 $8,741 $12,481 $12,981 $57,652 $61,158 $1,689 Fire Administration Grant$0 $0 $0 $0 $0 $0 $0 $0 $0 Emergency Response$0 $28,581 $101,575 $85,046 $13,596 $118,082 $275,250 $0 $17,128 Fire Apparatus Service$0 $1,269 $4,510 $3,775 $0 $6,000 $0 $0 $531 FEMA PPE Grant$0 $383 $1,360 $1,139 $0 $1,178 $0 $0 $160 Hazard Prevention$0 $2,600 $9,241 $7,737 $1,595 $12,228 $37,270 $0 $1,777 Hazard Prevention Grant$0 $0 $0 $0 $0 $0 $0 $0 $0 Training Services$0 $377 $1,339 $1,121 $0 $1,682 $0 $0 $157 Recruit Academy$0 $0 $0 $0 $0 $0 $0 $0 $0 Technical Services$0 $169 $601 $504 $0 $1,051 $0 $0 $71 Disaster Preparedness$0 $160 $569 $476 $0 $842 $0 $0 $68 FD210 Downtown Bid Fund$0 $739 $2,626 $2,199 $0 $2,323 $0 $0 $309 FD240 CDBG Fund$0 $899 $3,195 $2,674 $0 $2,793 $0 $0 $376 FD250 Law Enforcement Grant Fund$0 $472 $1,677 $1,404 $0 $1,483 $0 $0 $198 FD290 Tourism Bid Fund$182 $4,641 $16,494 $13,810 $199 $15,999 $3,077 $0 $2,029 FD300 Debt Service Fund$0 $5 $17 $14 $0 $15 $0 $0 $2 FD400 Capital Engineering$0 $0 $0 $0 $0 $0 $0 $0 $0 FD401 Grant CIP$0 $0 $0 $0 $0 $0 $0 $0 $0 FD405 TIF CIP$0 $0 $0 $0 $0 $0 $0 $0 $0 FD500 Water Fund$11,503 $15,486 $55,037 $46,081 $37,468 $317,863 $243,584 $96,191 $9,982 FD510 Parking Fund$0 $6,106 $21,700 $18,169 $7,501 $50,727 $54,685 $0 $5,088 FD520 Sewer Fund$11,503 $19,926 $70,815 $59,291 $43,158 $336,026 $320,645 $96,191 $12,186 FD530 Transit Fund$516 $9,715 $34,525 $28,907 $2,495 $35,702 $49,527 $0 $4,440 FD625 Jack House Fund$0 $5 $17 $14 $0 $78 $744 $0 $2 FD640 Reservoir Operations$0 $2,790 $9,912 $8,299 $1,037 $12,371 $28,762 $0 $1,615 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 16Schedule D.0052016DepartmentsHuman ResourcesRisk MgmtWellness ProgramPW AdminBuilding MaintVehicle/Equip MaintCIP Project EngTrans EngineeringNat Res Protection (Utilities)Recreation Administration$11,871 $55,006 $400 $0 $6,613 $3,174 $0 $0 $0 Facilities - Parks and Recreation$2,375 $11,001 $80 $0 $356,985 $0 $0 $0 $0 Recreational Sports$2,375 $11,001 $3,366 $0 $6,613 $0 $0 $0 $0 Youth Services$4,748 $22,003 $160 $0 $6,613 $0 $0 $0 $0 Teens, Seniors and Classes$0 $0 $0 $0 $6,613 $0 $0 $0 $0 Community Services$2,375 $11,001 $80 $0 $6,613 $0 $0 $0 $0 Ranger Program$10,684 $49,507 $360 $0 $6,615 $19,042 $0 $0 $0 Aquatics & Sinsheimer Park$2,375 $11,001 $80 $0 $0 $3,174 $0 $0 $0 Golf Course Oper & Maint$9,497 $44,005 $464 $0 $0 $47,605 $0 $0 $0 Police Adminstration$13,058 $60,507 $440 $0 $20,654 $58,713 $0 $0 $0 Patrol$97,345 $451,057 $3,497 $0 $20,654 $147,575 $0 $0 $0 Investigations$33,239 $154,019 $1,120 $0 $20,654 $90,449 $0 $0 $0 Police Support Services$47,485 $220,028 $1,601 $0 $20,654 $0 $0 $0 $0 Support Services - Grant$0 $0 $0 $0 $20,654 $0 $0 $0 $0 Neighborhood Services$2,375 $11,001 $80 $0 $20,654 $7,935 $0 $0 $0 Traffic Safety$11,871 $55,006 $400 $0 $20,654 $55,539 $0 $0 $0 Traffic - OTS Grant$0 $0 $0 $0 $0 $0 $0 $0 $0 Fire Administration$9,497 $44,005 $321 $0 $28,499 $0 $0 $0 $0 Fire Administration Grant$0 $0 $0 $0 $0 $0 $0 $0 $0 Emergency Response$104,467 $484,063 $3,601 $0 $18,763 $0 $0 $0 $0 Fire Apparatus Service$0 $0 $0 $0 $0 $0 $0 $0 $0 FEMA PPE Grant$0 $0 $0 $0 $0 $0 $0 $0 $0 Hazard Prevention$14,246 $66,009 $480 $0 $18,763 $0 $0 $0 $0 Hazard Prevention Grant$0 $0 $0 $0 $0 $0 $0 $0 $0 Training Services$0 $0 $0 $0 $18,763 $0 $0 $0 $0 Recruit Academy$0 $0 $0 $0 $0 $0 $0 $0 $0 Technical Services$0 $0 $0 $0 $18,763 $0 $0 $0 $0 Disaster Preparedness$0 $0 $0 $0 $18,763 $0 $0 $0 $0 FD210 Downtown Bid Fund$0 $0 $0 $0 $0 $0 $0 $0 $0 FD240 CDBG Fund$0 $0 $0 $0 $0 $0 $128,695 $0 $0 FD250 Law Enforcement Grant Fund$0 $0 $0 $0 $0 $0 $0 $0 $0 FD290 Tourism Bid Fund$1,781 $8,251 $60 $0 $1,173 $0 $0 $0 $0 FD300 Debt Service Fund$0 $0 $0 $0 $0 $0 $0 $0 $0 FD400 Capital Engineering$0 $0 $0 $0 $0 $0 $1,096,879 $0 $0 FD401 Grant CIP$0 $0 $0 $0 $0 $0 $155,177 $0 $0 FD405 TIF CIP$0 $0 $0 $0 $0 $0 $37,866 $0 $0 FD500 Water Fund$72,415 $335,542 $2,441 $20,906 $43,160 $98,383 $148,247 $0 $0 FD510 Parking Fund$23,909 $110,784 $1,767 $211,348 $55,586 $12,695 $15,592 $26,532 $0 FD520 Sewer Fund$79,538 $368,546 $2,681 $20,905 $43,159 $168,204 $117,064 $0 $2,372 FD530 Transit Fund$7,123 $33,004 $260 $92,857 $1,118 $0 $0 $19,798 $0 FD625 Jack House Fund$0 $0 $0 $0 $0 $0 $0 $0 $0 FD640 Reservoir Operations$9,259 $42,904 $312 $0 $0 $19,042 $0 $0 $5,634 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 17Schedule D.0062016DepartmentsHazard Prevention (Utility Svc)Eng Dev Rev (Utility)Total Plan AllocatedRecreation Administration$0 $0 $177,882 Facilities - Parks and Recreation$0 $0 $408,768 Recreational Sports$0 $0 $86,747 Youth Services$0 $0 $92,495 Teens, Seniors and Classes$0 $0 $6,613 Community Services$0 $0 $37,516 Ranger Program$0 $0 $121,500 Aquatics & Sinsheimer Park$0 $0 $43,039 Golf Course Oper & Maint$0 $0 $144,793 Police Adminstration$0 $0 $399,151 Patrol$0 $0 $1,265,771 Investigations$0 $0 $499,919 Police Support Services$0 $0 $628,109 Support Services - Grant$0 $0 $20,654 Neighborhood Services$0 $0 $69,179 Traffic Safety$0 $0 $210,087 Traffic - OTS Grant$0 $0 $0 Fire Administration$0 $0 $250,401 Fire Administration Grant$0 $0 $0 Emergency Response$0 $0 $1,250,152 Fire Apparatus Service$0 $0 $16,085 FEMA PPE Grant$0 $0 $4,220 Hazard Prevention$0 $0 $171,946 Hazard Prevention Grant$0 $0 $0 Training Services$0 $0 $23,439 Recruit Academy$0 $0 $0 Technical Services$0 $0 $21,159 Disaster Preparedness$0 $0 $20,878 FD210 Downtown Bid Fund$0 $0 $8,196 FD240 CDBG Fund$0 $0 $138,632 FD250 Law Enforcement Grant Fund$0 $0 $5,234 FD290 Tourism Bid Fund$0 $0 $67,696 FD300 Debt Service Fund$0 $0 $53 FD400 Capital Engineering$0 $0 $1,096,879 FD401 Grant CIP$0 $0 $155,177 FD405 TIF CIP$0 $0 $37,866 FD500 Water Fund$8,300 ($77,139) $1,485,450 FD510 Parking Fund$0 $0 $622,189 FD520 Sewer Fund$0 ($77,140) $1,695,070 FD530 Transit Fund$0 $0 $319,987 FD625 Jack House Fund$0 $0 $860 FD640 Reservoir Operations$0 $0 $141,937 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 18Schedule D.0072016DepartmentsBuilding ChargeCity CouncilCity AdminCity AttorneyAdmin. & RecordsFinance Network ServicesGISSupport ServicesFD650 Narcotics Task Force Fund$0 $75 $274 $237 $0 $247 $0 $0 $34 FD653 Hazardous Mat Task Force Fund$0 $190 $675 $564 $0 $848 $0 $0 $85 FD655 Bomb Task Force Fund$0 $25 $91 $76 $0 $165 $0 $0 $11 All Other$0 $0 $0 $0 $81,551 $132,529 $11,897 $0 $0 Subtotal$0 $0 $0 $0 ($29,921)($147,723)$0 $0 $0 Direct BillUnallocated$29,921 $147,723 Total$0 $0 $0 $0 $0 $0 $0 $0 $0 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 19Schedule D.0082016DepartmentsHuman ResourcesRisk MgmtWellness ProgramPW AdminBuilding MaintVehicle/Equip MaintCIP Project EngTrans EngineeringNat Res Protection (Utilities)FD650 Narcotics Task Force Fund$0 $0 $0 $0 $0 $0 $0 $0 $0 FD653 Hazardous Mat Task Force Fund$0 $0 $0 $0 $0 $0 $0 $0 $0 FD655 Bomb Task Force Fund$0 $0 $0 $0 $0 $0 $0 $0 $0 All Other$0 $0 $0 $0 $0 $36,497 $0 $0 $0 Subtotal$0 $0 $0 ($32,108)$0 $0 ($661,791)($528,071)($421,899)Direct Bill$32,108 ($8,006)Unallocated$661,791 $528,071 $429,905 Total$0 $0 $0 $0 $0 $0 $0 $0 $0 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 20Schedule D.0092016DepartmentsHazard Prevention (Utility Svc)Eng Dev Rev (Utility)Total Plan AllocatedFD650 Narcotics Task Force Fund$0 $0 $867 FD653 Hazardous Mat Task Force Fund$0 $0 $2,362 FD655 Bomb Task Force Fund$0 $0 $368 All Other$0 $0 $262,474 Subtotal($773,427)($776,619)$15,852,489 Direct Bill($8,300) $154,279 $170,081 Unallocated$781,727 $622,340 $3,201,478 Total$0 $0 $19,224,048 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationSummary of allocation basisSummary page 21Schedule E.0012016DepartmentBasis of allocation10000000 - Building Charge 1.004 City HallTotal Square Footage Occupied By Department 1.005 919 PalmTotal Square Footage Occupied By Department 1.006 Corporation YardTotal Square Footage Occupied By Department10010200 - City Council 2.004 City CouncilTotal Operating Expenditures by Department/Division10010100 - City Administration 3.004 Citywide AdministrationTotal Operating Expenditures by Department/Division10015100 - City Attorney 4.004 City AttorneyTotal Operating Expenditures by Department/Division10020100 - Administration & Records 5.004 City Clerk ServicesCount of Council Agenda Items by Department/Division 5.005 Main SwitchboardFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)10025100 - Finance 6.004 Accounts PayableAccounts Payable Transaction Count by Department/Fund 6.005 PayrollFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 6.006 General FinanceTotal Operating Expenditures by Department/Division 6.007 Utility BillingDirect Allocation to Water (FD500) & Sewer (FD520) 6.008 Utility Billing Costs 6.009 CashierBased on the amount of time spent by staff on this function and the relative amounts of revenue collected 6.010 BudgetTotal Operating Expenditures by Department/Division 6.011 IT SupervisionDirect Allocation to Network Services 6.012 GIS SupervisionDirect Allocation to GIS10025300 - Network Services 7.004 Network Services & Desktop SupportNumber of Physical & Virtual Desktops, Laptops & Printers by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 7.005 MDC SupportNumber of MDCs by Fund/Department/Division 7.006 Tablet SupportNumber of Tablets by Fund/Department/Division 7.007 Server SupportNumber of Physical & Virtual Servers/Appliances by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 7.008 Network SupportNumber of Dedicated Ethernet Switch Ports by Fund/Department/Division 7.009 RadiosNumber of Assigned Radios by Fund/Department IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationSummary of allocation basisSummary page 22Schedule E.0022016DepartmentBasis of allocation 7.010 TelemetryNumber of Controllers by Fund/Div/Dept 7.011 Cell PhonesNumber of Cell Phones and Smart Phones Fund/Division/Department 7.012 PagersNumber of Pagers by Fund/Division/Department 7.013 Cellular Data ServicesNumber of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department 7.014 TelephonesNumber of Telephones by Fund/Department 7.015 Cuesta PeakNumber of Radio Repeaters by Fund/Department/Division 7.016 South HillsNumber of Radio Repeaters by Fund/Department/Division 7.017 TassajaraNumber of Radio Repeaters by Fund/Department/Division 7.018 Development ReviewDirect Allocation to Development Review10025450 - Geographic Information Services 8.004 GISEstimate of Time by Department/Fund (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)10026100 - Support Services 9.004 General Support ServicesTotal Operating Expenditures by Department/Division 9.005 PostageFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 9.006 ParkingParking Fee Charged by Department10030100 - Human Resources 10.004 Human ResourcesFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)10030200 - Risk Management 11.004 Risk ManagementFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 11.005 Workers Comp PremiumsFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)10030300 - Wellness Program 12.004 Wellness ProgramFull Time/Temporary Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)10050100 - Public Works Administration 13.004 Deputy Director/City EngineerHours Supervised by Department/Division 13.005 DirectorFull Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 13.006 Development ReviewDirect Allocation to Development Review 13.007 Long Range PlanningDirect Allocation to Long Range Planning 13.008 UtilitiesAnalysis of Time Worked IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationSummary of allocation basisSummary page 23Schedule E.0032016DepartmentBasis of allocation10050230 - Building Maintenance 14.004 Janitorial - OtherSquare Feet by Department 14.005 Janitorial - City HallSquare Feet by Department 14.006 Janitorial - Corp YardSquare Feet by Department 14.007 Janitorial - 919 Palm StreetSquare Feet by Department 14.008 UtilitiesUtilities Square Footage by Fund/Department 14.009 Parking Facility MaintenanceDirect Allocation to Parking, Fund 510 14.010 MaintenanceMaintenance Square Footage by Fund/Department10050340 - Vehicle & Equipment Maintenace 15.004 FleetCount of Vehicle Equivalent Unit by Department/Division10050410 - CIP Project Engineering 16.004 Project EngineeringNumber of Project Hours by Fund10050500 - Transportation/Plan Engineering 17.004 ParkingDirect Allocation to Fund510 Parking 17.005 TransitDirect Allocation to Fund 530 Transit 17.006 Development ReviewDirect Allocation to Development Review 17.007 Long Range PlanDirect Allocation to Long Range Plan10011251 - Natural Resources Protection (Utility Services) 18.004 Program SupportAgreed Upon Amount Based On Services Performed10085301 - Hazard Prevention (Utility Svc) 19.004 Fire HydrantAmount Is Tied To Cost Of Interns Performing Hydrant Service10040500 - Eng Dev Rev (Utility Services) 20.004 Utility ServicesTime Spent by Utilities on Behalf of Engineering Development Review City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 1.01 BUILDING CHARGE NATURE AND EXTENT OF SERVICE Building charges are allowable for plan purposes as a method for allocating the cost of a fixed asset(s) for plan years benefitting from asset use. Beginning with fiscal year 2016, the plan has a change in consistency of application as required by the uniform guidance regulations of 2 CFR 200. Prior plan years applied a Building Use Charge of two percent of asset value (50-year life), whereas going forward the cost allocation plan will apply a Building Charge consisting of actual building depreciation reported for the plan year. The City of San Luis Obispo tracks depreciation of each building. Building depreciation is determined in accordance with the Generally Accepted Accounting Principles (GAAP) and reported in the Comprehensive Annual Finance Report (CAFR) for the same period. Land acquisition costs are disallowed and have not been included in the building cost. The building asset list does not represent the complete list of City assets, but rather only those assets determined to be essential to the cost allocation model. Building Charge is applied for the following buildings and is allocated based on occupied square footage by department: City Hall – 990 Palm 919 Palm Corporation Yard IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeCosts to be allocatedDetail page 25Schedule 1.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: Departmental cost adjustments: CITY HALL$31,704 919 PALM$77,380 CORPORATE YARD$71,575 Total departmental cost adjustments:$180,659 $180,659 Total to be allocated$180,659 $180,659 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeSchedule of costs to beallocated by functionDetail page 26Schedule 1.0032016TotalGeneral & AdminCity Hall919 PalmCorporation YardOther Expense and CostSALARIES & WAGESFRINGE BENEFITSCost AdjustmentsCITY HALL$31,704 $31,704 919 PALM$77,380 $77,380 CORPORATE YARD$71,575 $71,575 Functional Cost$180,659 $31,704 $77,380 $71,575 Allocable Costs$180,659 $31,704 $77,380 $71,575 1st Allocation$180,659 $31,704 $77,380 $71,575 Functional CostAllocable Costs2nd AllocationTotal allocated$180,659 $31,704 $77,380 $71,575 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDetail allocation ofCity HallDetail page 27Schedule 1.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration938 6.686 %$2,120 $2,120 $2,120 City Council2,502 17.834 %$5,654 $5,654 $5,654 Cultural Activities110 0.784 %$249 $249 $249 Economic Development100 0.713 %$226 $226 $226 Natural Resource Protection214 1.525 %$484 $484 $484 City Attorney550 3.920 %$1,243 $1,243 $1,243 Administration & Records906 6.458 %$2,047 $2,047 $2,047 Finance 3,537 25.212 %$7,993 $7,993 $7,993 Network Services2,484 17.706 %$5,614 $5,614 $5,614 Human Resources1,000 7.128 %$2,260 $2,260 $2,260 Risk Management135 0.962 %$305 $305 $305 Building Maintenance1,472 10.493 %$3,327 $3,327 $3,327 FD290 Tourism Bid Fund81 0.579 %$182 $182 $182 Total14,029 100.000 %$31,704 $31,704 $31,704 (A) Alloc basis:Total Square Footage Occupied By DepartmentSource:Build Maint Square Footage IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDetail allocation of919 PalmDetail page 28Schedule 1.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Development Admin3,600 19.983 %$15,463 $15,463 $15,463 Development Review820 4.552 %$3,522 $3,522 $3,522 Long Range Planning820 4.552 %$3,522 $3,522 $3,522 Building and Safety2,280 12.656 %$9,793 $9,793 $9,793 Public Works Administration4,620 25.645 %$19,844 $19,844 $19,844 Eng Dev Rev 616 3.419 %$2,646 $2,646 $2,646 CIP Project Engineering3,920 21.760 %$16,838 $16,838 $16,838 Transportation/Plan Engineering100 0.555 %$430 $430 $430 Geographic Information Services1,119 6.211 %$4,806 $4,806 $4,806 FD530 Transit Fund120 0.667 %$516 $516 $516 Total18,015 100.000 %$77,380 $77,380 $77,380 (A) Alloc basis:Total Square Footage Occupied By DepartmentSource:Build Maint Square Footage IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDetail allocation ofCorporation YardDetail page 29Schedule 1.0062016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedLandscape & Park Maintenance780 27.857 %$19,939 $19,939 $19,939 Tree Maintenance120 4.286 %$3,068 $3,068 $3,068 Streets & Sidewalk Maintenance450 16.071 %$11,503 $11,503 $11,503 Pavement Maintenance450 16.071 %$11,503 $11,503 $11,503 Vehicle & Equipment Maintenace100 3.571 %$2,556 $2,556 $2,556 FD500 Water Fund450 16.071 %$11,503 $11,503 $11,503 FD520 Sewer Fund450 16.073 %$11,503 $11,503 $11,503 Total2,800 100.000 %$71,575 $71,575 $71,575 (A) Alloc basis:Total Square Footage Occupied By DepartmentSource:Build Maint Square Footage IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDepartmental CostAllocation SummaryDetail page 30Schedule 1.0072016TotalCity Hall919 PalmCorporation YardCity Council$5,654 $5,654 City Administration$2,120 $2,120 City Attorney$1,243 $1,243 Administration & Records$2,047 $2,047 Finance $7,993 $7,993 Network Services$5,614 $5,614 Geographic Information Services$4,806 $4,806 Human Resources$2,260 $2,260 Risk Management$305 $305 Public Works Administration$19,844 $19,844 Building Maintenance$3,327 $3,327 Vehicle & Equipment Maintenace$2,556 $2,556 CIP Project Engineering$16,838 $16,838 Transportation/Plan Engineering$430 $430 Cultural Activities$249 $249 Economic Development$226 $226 Natural Resource Protection$484 $484 Community Development Admin$15,463 $15,463 Development Review$3,522 $3,522 Long Range Planning$3,522 $3,522 Building and Safety$9,793 $9,793 Eng Dev Rev $2,646 $2,646 Landscape & Park Maintenance$19,939 $19,939 Tree Maintenance$3,068 $3,068 Streets & Sidewalk Maintenance$11,503 $11,503 Pavement Maintenance$11,503 $11,503 FD290 Tourism Bid Fund$182 $182 FD500 Water Fund$11,503 $11,503 FD520 Sewer Fund$11,503 $11,503 FD530 Transit Fund$516 $516 Total$180,659 $31,704 $77,380 $71,575 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 3.01 CITY COUNCIL NATURE AND EXTENT OF SERVICE The City Council is the legislative and executive, policy-setting body. The Council consists of the Mayor, Vice Mayor and three Council Members. The Council enacts local laws, resolutions, and policies required by law and recommended by staff and constituents. Costs are allocated as follows: City Council - These costs are associated with Citywide Administration and are allocated based upon operating expenditures by fund/department/division. IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilCosts to be allocatedDetail page 32Schedule 2.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$154,921 $154,921 Allocated additions: 10000000 - Building Charge$5,654 $5,654 10010100 - City Administration$1,596 $1,596 10015100 - City Attorney$1,291 $1,291 10020100 - Administration & Records$35,527 $35,527 10025100 - Finance $2,798 $2,798 10025300 - Network Services$20,802 $20,802 10026100 - Support Services$214 $214 10050230 - Building Maintenance$29,287 $29,287 Total allocated additions:$5,654 $91,515 $97,169 $97,169 Total to be allocated$160,575 $91,515 $252,090 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilSchedule of costs to beallocated by functionDetail page 33Schedule 2.0032016TotalGeneral & AdminCity CouncilWages & BenefitsSALARIES & WAGES$74,173 $74,173 FRINGE BENEFITS$54,013 $54,013 Other Expense and CostSERVICES & SUPPLIES$26,735 $26,735 Departmental Expenditures$154,921 $154,921 Additions: 1stOther$5,654 $5,654 Functional Cost$160,575 $5,654 $154,921 Reallocate Admin($5,654) $5,654 Allocable Costs$160,575 $160,575 1st Allocation$160,575 $160,575 Additions: 2ndOther$91,515 $91,515 Functional Cost$91,515 $91,515 Reallocate Admin($91,515) $91,515 Allocable Costs$91,515 $91,515 2nd Allocation$91,515 $91,515 Total allocated$252,090 $252,090 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilDetail allocation ofCity CouncilDetail page 34Schedule 2.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration770,619 1.017 %$1,633 $1,633 $931 $2,564 Cultural Activities302,410 0.399 %$641 $641 $365 $1,006 Economic Development216,527 0.286 %$459 $459 $261 $720 Natural Resource Protection429,905 0.567 %$911 $911 $519 $1,430 Community Promotion407,227 0.537 %$863 $863 $492 $1,355 City Attorney791,896 1.045 %$1,678 $1,678 $956 $2,634 Administration & Records550,828 0.727 %$1,167 $1,167 $665 $1,832 Finance 1,598,380 2.109 %$3,387 $3,387 $1,930 $5,317 Network Services2,461,933 3.248 %$5,216 $5,216 $2,973 $8,189 Support Services215,027 0.284 %$456 $456 $260 $716 Human Resources790,879 1.044 %$1,676 $1,676 $955 $2,631 Risk Management4,066,945 5.366 %$8,617 $8,617 $4,911 $13,528 Wellness Program20,139 0.027 %$43 $43 $24 $67 Community Development Admin593,049 0.783 %$1,257 $1,257 $716 $1,973 Commissions & Committees41,169 0.054 %$87 $87 $50 $137 Development Review773,185 1.020 %$1,638 $1,638 $934 $2,572 Long Range Planning720,959 0.951 %$1,528 $1,528 $871 $2,399 Building and Safety1,578,228 2.082 %$3,344 $3,344 $1,906 $5,250 Public Works Administration975,334 1.287 %$2,066 $2,066 $1,178 $3,244 Landscape & Park Maintenance2,307,966 3.045 %$4,890 $4,890 $2,787 $7,677 Swim Center Maintenance374,435 0.494 %$793 $793 $452 $1,245 Tree Maintenance496,672 0.655 %$1,052 $1,052 $600 $1,652 Building Maintenance1,102,501 1.455 %$2,336 $2,336 $1,331 $3,667 Streets & Sidewalk Maintenance1,117,610 1.475 %$2,368 $2,368 $1,350 $3,718 Flood Control270,784 0.357 %$574 $574 $327 $901 Traffic Signals & Lights380,110 0.502 %$805 $805 $459 $1,264 Vehicle & Equipment Maintenace1,066,202 1.407 %$2,259 $2,259 $1,287 $3,546 Eng Dev Rev 622,339 0.821 %$1,319 $1,319 $751 $2,070 CIP Project Engineering1,818,636 2.400 %$3,853 $3,853 $2,196 $6,049 Transportation/Plan Engineering523,327 0.691 %$1,109 $1,109 $632 $1,741 Human Relations233,119 0.308 %$494 $494 $281 $775 Recreation Administration666,857 0.880 %$1,413 $1,413 $805 $2,218 Facilities - Parks and Recreation215,884 0.285 %$457 $457 $261 $718 Recreational Sports313,433 0.414 %$664 $664 $378 $1,042 Youth Services916,236 1.209 %$1,941 $1,941 $1,106 $3,047 Community Services250,360 0.330 %$530 $530 $302 $832 Ranger Program314,494 0.415 %$666 $666 $380 $1,046 Aquatics & Sinsheimer Park342,920 0.452 %$727 $727 $414 $1,141 Police Adminstration1,454,267 1.919 %$3,081 $3,081 $1,756 $4,837 Patrol6,589,530 8.695 %$13,961 $13,961 $7,957 $21,918 Investigations2,741,900 3.618 %$5,809 $5,809 $3,311 $9,120 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilDetail allocation ofCity CouncilDetail page 35Schedule 2.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNeighborhood Services220,222 0.291 %$467 $467 $266 $733 Traffic Safety669,278 0.883 %$1,418 $1,418 $808 $2,226 Fire Administration883,201 1.165 %$1,871 $1,871 $1,066 $2,937 Emergency Response8,592,688 11.338 %$18,205 $18,205 $10,376 $28,581 Hazard Prevention781,727 1.031 %$1,656 $1,656 $944 $2,600 Training Services113,278 0.149 %$240 $240 $137 $377 Technical Services50,861 0.067 %$108 $108 $61 $169 Disaster Preparedness48,140 0.064 %$102 $102 $58 $160 FD210 Downtown Bid Fund222,111 0.293 %$471 $471 $268 $739 FD240 CDBG Fund270,230 0.357 %$573 $573 $326 $899 FD500 Water Fund4,655,855 6.143 %$9,864 $9,864 $5,622 $15,486 FD510 Parking Fund1,835,753 2.422 %$3,889 $3,889 $2,217 $6,106 FD520 Sewer Fund5,990,542 7.904 %$12,692 $12,692 $7,234 $19,926 Golf Course Oper & Maint576,352 0.760 %$1,221 $1,221 $696 $1,917 FD640 Reservoir Operations838,529 1.106 %$1,777 $1,777 $1,013 $2,790 Geographic Information Services520,475 0.687 %$1,103 $1,103 $628 $1,731 FD290 Tourism Bid Fund1,395,253 1.841 %$2,956 $2,956 $1,685 $4,641 FD530 Transit Fund2,920,657 3.854 %$6,188 $6,188 $3,527 $9,715 Development Services424,425 0.560 %$899 $899 $512 $1,411 FD250 Law Enforcement Grant Fund141,850 0.187 %$301 $301 $171 $472 FD625 Jack House Fund1,422 0.002 %$3 $3 $2 $5 Fire Apparatus Service381,466 0.503 %$808 $808 $461 $1,269 Rental Housing Inspection208,654 0.275 %$442 $442 $252 $694 Police Support Services2,416,994 3.189 %$5,121 $5,121 $2,919 $8,040 FEMA PPE Grant115,046 0.152 %$244 $244 $139 $383 FD300 Debt Service Fund1,500 0.002 %$3 $3 $2 $5 FD653 Hazardous Mat Task Force Fund57,052 0.075 %$121 $121 $69 $190 FD655 Bomb Task Force Fund7,625 0.010 %$16 $16 $9 $25 FD650 Narcotics Task Force Fund23,534 0.030 %$48 $48 $27 $75 Total75,788,941 100.000 %$160,575 $160,575 $91,515 $252,090 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilDepartmental CostAllocation SummaryDetail page 36Schedule 2.0052016TotalCity CouncilCity Administration$2,564 $2,564 City Attorney$2,634 $2,634 Administration & Records$1,832 $1,832 Finance $5,317 $5,317 Network Services$8,189 $8,189 Geographic Information Services$1,731 $1,731 Support Services$716 $716 Human Resources$2,631 $2,631 Risk Management$13,528 $13,528 Wellness Program$67 $67 Public Works Administration$3,244 $3,244 Building Maintenance$3,667 $3,667 Vehicle & Equipment Maintenace$3,546 $3,546 CIP Project Engineering$6,049 $6,049 Transportation/Plan Engineering$1,741 $1,741 Cultural Activities$1,006 $1,006 Economic Development$720 $720 Natural Resource Protection$1,430 $1,430 Community Promotion$1,355 $1,355 Human Relations$775 $775 Community Development Admin$1,973 $1,973 Commissions & Committees$137 $137 Development Review$2,572 $2,572 Long Range Planning$2,399 $2,399 Building and Safety$5,250 $5,250 Eng Dev Rev $2,070 $2,070 Landscape & Park Maintenance$7,677 $7,677 Swim Center Maintenance$1,245 $1,245 Tree Maintenance$1,652 $1,652 Streets & Sidewalk Maintenance$3,718 $3,718 Flood Control$901 $901 Traffic Signals & Lights$1,264 $1,264 Development Services$1,411 $1,411 Rental Housing Inspection$694 $694 Recreation Administration$2,218 $2,218 Facilities - Parks and Recreation$718 $718 Recreational Sports$1,042 $1,042 Youth Services$3,047 $3,047 Community Services$832 $832 Ranger Program$1,046 $1,046 Aquatics & Sinsheimer Park$1,141 $1,141 Golf Course Oper & Maint$1,917 $1,917 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilDepartmental CostAllocation SummaryDetail page 37Schedule 2.0052016TotalCity CouncilPolice Adminstration$4,837 $4,837 Patrol$21,918 $21,918 Investigations$9,120 $9,120 Police Support Services$8,040 $8,040 Neighborhood Services$733 $733 Traffic Safety$2,226 $2,226 Fire Administration$2,937 $2,937 Emergency Response$28,581 $28,581 Fire Apparatus Service$1,269 $1,269 FEMA PPE Grant$383 $383 Hazard Prevention$2,600 $2,600 Training Services$377 $377 Technical Services$169 $169 Disaster Preparedness$160 $160 FD210 Downtown Bid Fund$739 $739 FD240 CDBG Fund$899 $899 FD250 Law Enforcement Grant Fund$472 $472 FD290 Tourism Bid Fund$4,641 $4,641 FD300 Debt Service Fund$5 $5 FD500 Water Fund$15,486 $15,486 FD510 Parking Fund$6,106 $6,106 FD520 Sewer Fund$19,926 $19,926 FD530 Transit Fund$9,715 $9,715 FD625 Jack House Fund$5 $5 FD640 Reservoir Operations$2,790 $2,790 FD650 Narcotics Task Force Fund$75 $75 FD653 Hazardous Mat Task Force Fund$190 $190 FD655 Bomb Task Force Fund$25 $25 Total$252,090 $252,090 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2016 SCHEDULE 2.01 CITY ADMINISTRATION NATURE AND EXTENT OF SERVICE The City Administration Department is responsible for providing information and recommendations to the Council, implementing Council policies, directing the delivery of municipal services, overseeing the accomplishment of City objectives and providing administrative support to the Mayor and Council members. Program goals include informed public decision making; responsive, effective and efficient operating programs; effective City management; supervision of the City Clerk’s office, Economic Development, Natural Resources, and Community Promotions programs; and effective Council administrative support; and direct supervision of seven budget programs. Costs are allocated as follows: Citywide Administration - These costs are allocated based upon total operating expenditures by fund/department/division. IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationCosts to be allocatedDetail page 39Schedule 3.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$770,619 $770,619 Allocated additions: 10000000 - Building Charge$2,120 $2,120 10010200 - City Council$1,633 $931 $2,564 10015100 - City Attorney$6,420 $6,420 10020100 - Administration & Records$13,336 $13,336 10025100 - Finance $8,733 $8,733 10025300 - Network Services$14,991 $14,991 10025450 - Geographic Information Services$17,714 $17,714 10026100 - Support Services$1,406 $1,406 10030100 - Human Resources$6,608 $6,608 10030200 - Risk Management$32,762 $32,762 10030300 - Wellness Program$135 $135 10050230 - Building Maintenance$10,980 $10,980 Total allocated additions:$3,753 $114,016 $117,769 $117,769 Total to be allocated$774,372 $114,016 $888,388 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationSchedule of costs to beallocated by functionDetail page 40Schedule 3.0032016TotalGeneral & AdminCitywide AdministrationWages & BenefitsSALARIES & WAGES$521,006 $521,006 FRINGE BENEFITS$203,475 $203,475 Other Expense and CostSERVICES & SUPPLIES$46,138 $46,138 Departmental Expenditures$770,619 $770,619 Additions: 1stOther$3,753 $3,753 Functional Cost$774,372 $3,753 $770,619 Reallocate Admin($3,753) $3,753 Allocable Costs$774,372 $774,372 1st Allocation$774,372 $774,372 Additions: 2ndOther$114,016 $114,016 Functional Cost$114,016 $114,016 Reallocate Admin($114,016) $114,016 Allocable Costs$114,016 $114,016 2nd Allocation$114,016 $114,016 Total allocated$888,388 $888,388 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofCitywide AdministrationDetail page 41Schedule 3.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council154,921 0.206 %$1,596 $1,596 $1,596 Cultural Activities302,410 0.402 %$3,115 $3,115 $460 $3,575 Economic Development216,527 0.288 %$2,230 $2,230 $329 $2,559 Natural Resource Protection429,905 0.572 %$4,429 $4,429 $653 $5,082 Community Promotion407,227 0.542 %$4,195 $4,195 $619 $4,814 City Attorney791,896 1.053 %$8,157 $8,157 $1,204 $9,361 Administration & Records550,828 0.733 %$5,674 $5,674 $837 $6,511 Finance 1,598,380 2.126 %$16,465 $16,465 $2,429 $18,894 Network Services2,461,933 3.275 %$25,361 $25,361 $3,742 $29,103 Support Services215,027 0.286 %$2,215 $2,215 $327 $2,542 Human Resources790,879 1.052 %$8,147 $8,147 $1,202 $9,349 Risk Management4,066,945 5.410 %$41,894 $41,894 $6,181 $48,075 Wellness Program20,139 0.027 %$207 $207 $31 $238 Community Development Admin593,049 0.789 %$6,109 $6,109 $901 $7,010 Commissions & Committees41,169 0.055 %$424 $424 $63 $487 Development Review773,185 1.029 %$7,965 $7,965 $1,175 $9,140 Long Range Planning720,959 0.959 %$7,427 $7,427 $1,096 $8,523 Building and Safety1,578,228 2.099 %$16,258 $16,258 $2,399 $18,657 Public Works Administration975,334 1.297 %$10,047 $10,047 $1,482 $11,529 Landscape & Park Maintenance2,307,966 3.070 %$23,775 $23,775 $3,508 $27,283 Swim Center Maintenance374,435 0.498 %$3,857 $3,857 $569 $4,426 Tree Maintenance496,672 0.661 %$5,116 $5,116 $755 $5,871 Building Maintenance1,102,501 1.467 %$11,357 $11,357 $1,676 $13,033 Streets & Sidewalk Maintenance1,117,610 1.487 %$11,513 $11,513 $1,699 $13,212 Flood Control270,784 0.360 %$2,789 $2,789 $412 $3,201 Traffic Signals & Lights380,110 0.506 %$3,916 $3,916 $578 $4,494 Vehicle & Equipment Maintenace1,066,202 1.418 %$10,983 $10,983 $1,620 $12,603 Eng Dev Rev 622,339 0.828 %$6,411 $6,411 $946 $7,357 CIP Project Engineering1,818,636 2.419 %$18,734 $18,734 $2,764 $21,498 Transportation/Plan Engineering523,327 0.696 %$5,391 $5,391 $795 $6,186 Human Relations233,119 0.310 %$2,401 $2,401 $354 $2,755 Recreation Administration666,857 0.887 %$6,869 $6,869 $1,014 $7,883 Facilities - Parks and Recreation215,884 0.287 %$2,224 $2,224 $328 $2,552 Recreational Sports313,433 0.417 %$3,229 $3,229 $476 $3,705 Youth Services916,236 1.219 %$9,438 $9,438 $1,393 $10,831 Community Services250,360 0.333 %$2,579 $2,579 $381 $2,960 Ranger Program314,494 0.418 %$3,240 $3,240 $478 $3,718 Aquatics & Sinsheimer Park342,920 0.456 %$3,532 $3,532 $521 $4,053 Police Adminstration1,454,267 1.935 %$14,981 $14,981 $2,210 $17,191 Patrol6,589,530 8.766 %$67,880 $67,880 $10,015 $77,895 Investigations2,741,900 3.647 %$28,245 $28,245 $4,167 $32,412 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofCitywide AdministrationDetail page 42Schedule 3.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNeighborhood Services220,222 0.293 %$2,269 $2,269 $335 $2,604 Traffic Safety669,278 0.890 %$6,894 $6,894 $1,017 $7,911 Fire Administration883,201 1.175 %$9,098 $9,098 $1,342 $10,440 Emergency Response8,592,688 11.431 %$88,515 $88,515 $13,060 $101,575 Hazard Prevention781,727 1.040 %$8,053 $8,053 $1,188 $9,241 Training Services113,278 0.151 %$1,167 $1,167 $172 $1,339 Technical Services50,861 0.068 %$524 $524 $77 $601 Disaster Preparedness48,140 0.064 %$496 $496 $73 $569 FD210 Downtown Bid Fund222,111 0.295 %$2,288 $2,288 $338 $2,626 FD240 CDBG Fund270,230 0.359 %$2,784 $2,784 $411 $3,195 FD500 Water Fund4,655,855 6.194 %$47,961 $47,961 $7,076 $55,037 FD510 Parking Fund1,835,753 2.442 %$18,910 $18,910 $2,790 $21,700 FD520 Sewer Fund5,990,542 7.969 %$61,710 $61,710 $9,105 $70,815 Golf Course Oper & Maint576,352 0.767 %$5,937 $5,937 $876 $6,813 FD640 Reservoir Operations838,529 1.115 %$8,638 $8,638 $1,274 $9,912 Geographic Information Services520,475 0.692 %$5,361 $5,361 $791 $6,152 FD290 Tourism Bid Fund1,395,253 1.856 %$14,373 $14,373 $2,121 $16,494 FD530 Transit Fund2,920,657 3.885 %$30,086 $30,086 $4,439 $34,525 Development Services424,425 0.565 %$4,372 $4,372 $645 $5,017 FD250 Law Enforcement Grant Fund141,850 0.189 %$1,461 $1,461 $216 $1,677 FD625 Jack House Fund1,422 0.002 %$15 $15 $2 $17 Fire Apparatus Service381,466 0.507 %$3,930 $3,930 $580 $4,510 Rental Housing Inspection208,654 0.278 %$2,149 $2,149 $317 $2,466 Police Support Services2,416,994 3.215 %$24,898 $24,898 $3,673 $28,571 FEMA PPE Grant115,046 0.153 %$1,185 $1,185 $175 $1,360 FD300 Debt Service Fund1,500 0.002 %$15 $15 $2 $17 FD653 Hazardous Mat Task Force Fund57,052 0.076 %$588 $588 $87 $675 FD655 Bomb Task Force Fund7,625 0.010 %$79 $79 $12 $91 FD650 Narcotics Task Force Fund23,534 0.032 %$241 $241 $33 $274 Total75,173,243 100.000 %$774,372 $774,372 $114,016 $888,388 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDepartmental CostAllocation SummaryDetail page 43Schedule 3.0052016TotalCitywide AdministrationCity Council$1,596 $1,596 City Attorney$9,361 $9,361 Administration & Records$6,511 $6,511 Finance $18,894 $18,894 Network Services$29,103 $29,103 Geographic Information Services$6,152 $6,152 Support Services$2,542 $2,542 Human Resources$9,349 $9,349 Risk Management$48,075 $48,075 Wellness Program$238 $238 Public Works Administration$11,529 $11,529 Building Maintenance$13,033 $13,033 Vehicle & Equipment Maintenace$12,603 $12,603 CIP Project Engineering$21,498 $21,498 Transportation/Plan Engineering$6,186 $6,186 Cultural Activities$3,575 $3,575 Economic Development$2,559 $2,559 Natural Resource Protection$5,082 $5,082 Community Promotion$4,814 $4,814 Human Relations$2,755 $2,755 Community Development Admin$7,010 $7,010 Commissions & Committees$487 $487 Development Review$9,140 $9,140 Long Range Planning$8,523 $8,523 Building and Safety$18,657 $18,657 Eng Dev Rev $7,357 $7,357 Landscape & Park Maintenance$27,283 $27,283 Swim Center Maintenance$4,426 $4,426 Tree Maintenance$5,871 $5,871 Streets & Sidewalk Maintenance$13,212 $13,212 Flood Control$3,201 $3,201 Traffic Signals & Lights$4,494 $4,494 Development Services$5,017 $5,017 Rental Housing Inspection$2,466 $2,466 Recreation Administration$7,883 $7,883 Facilities - Parks and Recreation$2,552 $2,552 Recreational Sports$3,705 $3,705 Youth Services$10,831 $10,831 Community Services$2,960 $2,960 Ranger Program$3,718 $3,718 Aquatics & Sinsheimer Park$4,053 $4,053 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDepartmental CostAllocation SummaryDetail page 44Schedule 3.0052016TotalCitywide AdministrationGolf Course Oper & Maint$6,813 $6,813 Police Adminstration$17,191 $17,191 Patrol$77,895 $77,895 Investigations$32,412 $32,412 Police Support Services$28,571 $28,571 Neighborhood Services$2,604 $2,604 Traffic Safety$7,911 $7,911 Fire Administration$10,440 $10,440 Emergency Response$101,575 $101,575 Fire Apparatus Service$4,510 $4,510 FEMA PPE Grant$1,360 $1,360 Hazard Prevention$9,241 $9,241 Training Services$1,339 $1,339 Technical Services$601 $601 Disaster Preparedness$569 $569 FD210 Downtown Bid Fund$2,626 $2,626 FD240 CDBG Fund$3,195 $3,195 FD250 Law Enforcement Grant Fund$1,677 $1,677 FD290 Tourism Bid Fund$16,494 $16,494 FD300 Debt Service Fund$17 $17 FD500 Water Fund$55,037 $55,037 FD510 Parking Fund$21,700 $21,700 FD520 Sewer Fund$70,815 $70,815 FD530 Transit Fund$34,525 $34,525 FD625 Jack House Fund$17 $17 FD640 Reservoir Operations$9,912 $9,912 FD650 Narcotics Task Force Fund$274 $274 FD653 Hazardous Mat Task Force Fund$675 $675 FD655 Bomb Task Force Fund$91 $91 Total$888,388 $888,388 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2016 SCHEDULE 4.01 CITY ATTORNEY NATURE AND EXTENT OF SERVICE The City Attorney ensures that the City conducts its activities in accordance with various laws and guidelines as well as in conformance with the City Charter; The City Attorney also represents the City in civil litigation, and ensures that violators of the City laws are prosecuted. Program goals include: minimizing liability exposure, providing prompt and thorough legal advice, and ensuring general compliance with City laws and regulations. The City Attorney’s office serves all City Departments and directly staffs the Planning Commission and City Council, and provides review, advice and support services to other City Boards and Commissions Costs are allocated as follows: City Attorney - These costs are associated with activities of the City Attorney and are allocated based upon total operating expenditures by fund/department/division. Certain costs are not allocated due to the nature of the case they were related to. IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyCosts to be allocatedDetail page 46Schedule 4.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$791,896 $791,896 Deductions: LEGAL SERVICES($176,837) Total deductions:($176,837)($176,837) Allocated additions: 10000000 - Building Charge$1,243 $1,243 10010200 - City Council$1,678 $956 $2,634 10010100 - City Administration$8,157 $1,204 $9,361 10020100 - Administration & Records$41,250 $41,250 10025100 - Finance $8,900 $8,900 10025300 - Network Services$13,631 $13,631 10025450 - Geographic Information Services$2,907 $2,907 10026100 - Support Services$1,435 $1,435 10030100 - Human Resources$6,608 $6,608 10030200 - Risk Management$32,762 $32,762 10030300 - Wellness Program$135 $135 10050230 - Building Maintenance$6,438 $6,438 Total allocated additions:$11,078 $116,226 $127,304 $127,304 Total to be allocated$626,137 $116,226 $742,363 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneySchedule of costs to beallocated by functionDetail page 47Schedule 4.0032016TotalGeneral & AdminCity AttorneyWages & BenefitsSALARIES & WAGES$425,338 $425,338 FRINGE BENEFITS$172,485 $172,485 Other Expense and CostSERVICES & SUPPLIES$17,236 $17,236 LEGAL SERVICES$176,837 $176,837 Departmental Expenditures$791,896 $176,837 $615,059 Cost AdjustmentsDeductions($176,837) ($176,837)Additions: 1stOther$11,078 $11,078 Functional Cost$626,137 $11,078 $615,059 Reallocate Admin($11,078) $11,078 Allocable Costs$626,137 $626,137 1st Allocation$626,137 $626,137 Additions: 2ndOther$116,226 $116,226 Functional Cost$116,226 $116,226 Reallocate Admin($116,226) $116,226 Allocable Costs$116,226 $116,226 2nd Allocation$116,226 $116,226 Total allocated$742,363 $742,363 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDetail allocation ofCity AttorneyDetail page 48Schedule 4.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration770,619 1.025 %$6,420 $6,420 $6,420 City Council154,921 0.206 %$1,291 $1,291 $1,291 Cultural Activities302,410 0.402 %$2,520 $2,520 $474 $2,994 Economic Development216,527 0.288 %$1,804 $1,804 $339 $2,143 Natural Resource Protection429,905 0.572 %$3,582 $3,582 $673 $4,255 Community Promotion407,227 0.542 %$3,393 $3,393 $638 $4,031 Administration & Records550,828 0.733 %$4,589 $4,589 $863 $5,452 Finance 1,598,380 2.127 %$13,317 $13,317 $2,503 $15,820 Network Services2,461,933 3.276 %$20,512 $20,512 $3,855 $24,367 Support Services215,027 0.286 %$1,792 $1,792 $337 $2,129 Human Resources790,879 1.052 %$6,589 $6,589 $1,238 $7,827 Risk Management4,066,945 5.412 %$33,884 $33,884 $6,368 $40,252 Wellness Program20,139 0.027 %$168 $168 $32 $200 Community Development Admin593,049 0.789 %$4,941 $4,941 $929 $5,870 Commissions & Committees41,169 0.055 %$343 $343 $64 $407 Development Review773,185 1.029 %$6,442 $6,442 $1,211 $7,653 Long Range Planning720,959 0.959 %$6,007 $6,007 $1,129 $7,136 Building and Safety1,578,228 2.100 %$13,149 $13,149 $2,471 $15,620 Public Works Administration975,334 1.298 %$8,126 $8,126 $1,527 $9,653 Landscape & Park Maintenance2,307,966 3.071 %$19,229 $19,229 $3,614 $22,843 Swim Center Maintenance374,435 0.498 %$3,120 $3,120 $586 $3,706 Tree Maintenance496,672 0.661 %$4,138 $4,138 $778 $4,916 Building Maintenance1,102,501 1.467 %$9,186 $9,186 $1,726 $10,912 Streets & Sidewalk Maintenance1,117,610 1.487 %$9,311 $9,311 $1,750 $11,061 Flood Control270,784 0.360 %$2,256 $2,256 $424 $2,680 Traffic Signals & Lights380,110 0.506 %$3,167 $3,167 $595 $3,762 Vehicle & Equipment Maintenace1,066,202 1.419 %$8,883 $8,883 $1,669 $10,552 Eng Dev Rev 622,339 0.828 %$5,185 $5,185 $974 $6,159 CIP Project Engineering1,818,636 2.420 %$15,152 $15,152 $2,848 $18,000 Transportation/Plan Engineering523,327 0.696 %$4,360 $4,360 $819 $5,179 Human Relations233,119 0.310 %$1,942 $1,942 $365 $2,307 Recreation Administration666,857 0.887 %$5,556 $5,556 $1,044 $6,600 Facilities - Parks and Recreation215,884 0.287 %$1,799 $1,799 $338 $2,137 Recreational Sports313,433 0.417 %$2,611 $2,611 $491 $3,102 Youth Services916,236 1.219 %$7,634 $7,634 $1,435 $9,069 Community Services250,360 0.333 %$2,086 $2,086 $392 $2,478 Ranger Program314,494 0.418 %$2,620 $2,620 $492 $3,112 Aquatics & Sinsheimer Park342,920 0.456 %$2,857 $2,857 $537 $3,394 Police Adminstration1,454,267 1.935 %$12,116 $12,116 $2,277 $14,393 Patrol6,589,530 8.768 %$54,901 $54,901 $10,318 $65,219 Investigations2,741,900 3.648 %$22,844 $22,844 $4,293 $27,137 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDetail allocation ofCity AttorneyDetail page 49Schedule 4.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNeighborhood Services220,222 0.293 %$1,835 $1,835 $345 $2,180 Traffic Safety669,278 0.891 %$5,576 $5,576 $1,048 $6,624 Fire Administration883,201 1.175 %$7,358 $7,358 $1,383 $8,741 Emergency Response8,592,688 11.434 %$71,591 $71,591 $13,455 $85,046 Hazard Prevention781,727 1.040 %$6,513 $6,513 $1,224 $7,737 Training Services113,278 0.151 %$944 $944 $177 $1,121 Technical Services50,861 0.068 %$424 $424 $80 $504 Disaster Preparedness48,140 0.064 %$401 $401 $75 $476 FD210 Downtown Bid Fund222,111 0.296 %$1,851 $1,851 $348 $2,199 FD240 CDBG Fund270,230 0.360 %$2,251 $2,251 $423 $2,674 FD500 Water Fund4,655,855 6.195 %$38,791 $38,791 $7,290 $46,081 FD510 Parking Fund1,835,753 2.443 %$15,295 $15,295 $2,874 $18,169 FD520 Sewer Fund5,990,542 7.971 %$49,911 $49,911 $9,380 $59,291 Golf Course Oper & Maint576,352 0.767 %$4,802 $4,802 $902 $5,704 FD640 Reservoir Operations838,529 1.116 %$6,986 $6,986 $1,313 $8,299 Geographic Information Services520,475 0.693 %$4,336 $4,336 $815 $5,151 FD290 Tourism Bid Fund1,395,253 1.857 %$11,625 $11,625 $2,185 $13,810 FD530 Transit Fund2,920,657 3.886 %$24,334 $24,334 $4,573 $28,907 Development Services424,425 0.565 %$3,536 $3,536 $665 $4,201 FD250 Law Enforcement Grant Fund141,850 0.189 %$1,182 $1,182 $222 $1,404 FD625 Jack House Fund1,422 0.002 %$12 $12 $2 $14 Fire Apparatus Service381,466 0.508 %$3,178 $3,178 $597 $3,775 Rental Housing Inspection208,654 0.278 %$1,738 $1,738 $327 $2,065 Police Support Services2,416,994 3.216 %$20,137 $20,137 $3,785 $23,922 FEMA PPE Grant115,046 0.153 %$959 $959 $180 $1,139 FD300 Debt Service Fund1,500 0.002 %$12 $12 $2 $14 FD653 Hazardous Mat Task Force Fund57,052 0.076 %$475 $475 $89 $564 FD655 Bomb Task Force Fund7,625 0.010 %$64 $64 $12 $76 FD650 Narcotics Task Force Fund23,534 0.032 %$198 $198 $39 $237 Total75,151,966 100.000 %$626,137 $626,137 $116,226 $742,363 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDepartmental CostAllocation SummaryDetail page 50Schedule 4.0052016TotalCity AttorneyCity Council$1,291 $1,291 City Administration$6,420 $6,420 Administration & Records$5,452 $5,452 Finance $15,820 $15,820 Network Services$24,367 $24,367 Geographic Information Services$5,151 $5,151 Support Services$2,129 $2,129 Human Resources$7,827 $7,827 Risk Management$40,252 $40,252 Wellness Program$200 $200 Public Works Administration$9,653 $9,653 Building Maintenance$10,912 $10,912 Vehicle & Equipment Maintenace$10,552 $10,552 CIP Project Engineering$18,000 $18,000 Transportation/Plan Engineering$5,179 $5,179 Cultural Activities$2,994 $2,994 Economic Development$2,143 $2,143 Natural Resource Protection$4,255 $4,255 Community Promotion$4,031 $4,031 Human Relations$2,307 $2,307 Community Development Admin$5,870 $5,870 Commissions & Committees$407 $407 Development Review$7,653 $7,653 Long Range Planning$7,136 $7,136 Building and Safety$15,620 $15,620 Eng Dev Rev $6,159 $6,159 Landscape & Park Maintenance$22,843 $22,843 Swim Center Maintenance$3,706 $3,706 Tree Maintenance$4,916 $4,916 Streets & Sidewalk Maintenance$11,061 $11,061 Flood Control$2,680 $2,680 Traffic Signals & Lights$3,762 $3,762 Development Services$4,201 $4,201 Rental Housing Inspection$2,065 $2,065 Recreation Administration$6,600 $6,600 Facilities - Parks and Recreation$2,137 $2,137 Recreational Sports$3,102 $3,102 Youth Services$9,069 $9,069 Community Services$2,478 $2,478 Ranger Program$3,112 $3,112 Aquatics & Sinsheimer Park$3,394 $3,394 Golf Course Oper & Maint$5,704 $5,704 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDepartmental CostAllocation SummaryDetail page 51Schedule 4.0052016TotalCity AttorneyPolice Adminstration$14,393 $14,393 Patrol$65,219 $65,219 Investigations$27,137 $27,137 Police Support Services$23,922 $23,922 Neighborhood Services$2,180 $2,180 Traffic Safety$6,624 $6,624 Fire Administration$8,741 $8,741 Emergency Response$85,046 $85,046 Fire Apparatus Service$3,775 $3,775 FEMA PPE Grant$1,139 $1,139 Hazard Prevention$7,737 $7,737 Training Services$1,121 $1,121 Technical Services$504 $504 Disaster Preparedness$476 $476 FD210 Downtown Bid Fund$2,199 $2,199 FD240 CDBG Fund$2,674 $2,674 FD250 Law Enforcement Grant Fund$1,404 $1,404 FD290 Tourism Bid Fund$13,810 $13,810 FD300 Debt Service Fund$14 $14 FD500 Water Fund$46,081 $46,081 FD510 Parking Fund$18,169 $18,169 FD520 Sewer Fund$59,291 $59,291 FD530 Transit Fund$28,907 $28,907 FD625 Jack House Fund$14 $14 FD640 Reservoir Operations$8,299 $8,299 FD650 Narcotics Task Force Fund$237 $237 FD653 Hazardous Mat Task Force Fund$564 $564 FD655 Bomb Task Force Fund$76 $76 Total$742,363 $742,363 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 5.01 ADMINISTRATION & RECORDS NATURE AND EXTENT OF SERVICE The Office of the City Clerk works with the City Council, City Manager, and all city departments as well as the public to ensure the facilitation of the democratic process at the local level. The administration and records duties include Council meeting agenda coordination, information dissemination, records management, advisory body administration and oversight of the Public, Education and Government access channel (PEG) monies. The office also serves to facilitate election duties including election administration, disclosure reporting, elections campaign regulations, and statements of economic interests. Costs are allocated as follows: City Clerk Services - These costs are associated with activities of the Office of the City Clerk are allocated based on a count of City Council agenda items by fund/department/division. Main City Switchboard - These costs are associated with all non-direct phone calls that need to be re-directed to any/all City Departments. These costs are allocated based upon the total FTE’s by fund/department/division. Election - These costs are related to duties performed for the election. These costs are unallowable as they are not recognized as ordinary and necessary for the operation of a governmental unit or the performance of a Federal award. Therefore, election costs are identified but not allocated. IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationAdministration & RecordsCosts to be allocatedDetail page 53Schedule 5.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$550,828 $550,828 Allocated additions: 10000000 - Building Charge$2,047 $2,047 10010200 - City Council$1,167 $665 $1,832 10010100 - City Administration$5,674 $837 $6,511 10015100 - City Attorney$4,589 $863 $5,452 10025100 - Finance $8,696 $8,696 10025300 - Network Services$39,791 $39,791 10026100 - Support Services$1,370 $1,370 10030100 - Human Resources$11,013 $11,013 10030200 - Risk Management$54,603 $54,603 10030300 - Wellness Program$242 $242 10050230 - Building Maintenance$10,605 $10,605 Total allocated additions:$13,477 $128,685 $142,162 $142,162 Total to be allocated$564,305 $128,685 $692,990 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationAdministration & RecordsSchedule of costs to beallocated by functionDetail page 54Schedule 5.0032016TotalGeneral & AdminCity Clerk ServicesMain SwitchboardElectionWages & BenefitsSALARIES & WAGES$281,722 $129,029 $119,478 $26,623 $6,592 FRINGE BENEFITS$134,361 $61,537 $56,983 $12,697 $3,144 Other Expense and CostSERVICES & SUPPLIES$134,745 $61,713 $57,145 $12,733 $3,154 Departmental Expenditures$550,828 $252,279 $233,606 $52,053 $12,890 Additions: 1stOther$13,477 $13,477 Functional Cost$564,305 $265,756 $233,606 $52,053 $12,890 Reallocate Admin($265,756) $207,946 $46,335 $11,475 Allocable Costs$564,305 $441,552 $98,388 $24,365 Unallocated($24,365)($24,365)1st Allocation$539,940 $441,552 $98,388 Additions: 2ndOther$128,685 $128,685 Functional Cost$128,685 $128,685 Reallocate Admin($128,685) $100,692 $22,437 $5,556 Allocable Costs$128,685 $100,692 $22,437 $5,556 Unallocated($5,556)($5,556)2nd Allocation$123,129 $100,692 $22,437 Total allocated$663,069 $542,244 $120,825 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationAdministration & RecordsDetail allocation ofCity Clerk ServicesDetail page 55Schedule 5.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration14 4.023 %$17,764 $17,764 $5,071 $22,835 Fire Administration7 2.011 %$8,882 $8,882 $2,535 $11,417 FD500 Water Fund18 5.172 %$22,839 $22,839 $6,520 $29,359 FD520 Sewer Fund21 6.034 %$26,645 $26,645 $7,606 $34,251 Recreation Administration5 1.437 %$6,344 $6,344 $1,811 $8,155 Building and Safety5 1.437 %$6,344 $6,344 $1,811 $8,155 Economic Development4 1.149 %$5,075 $5,075 $1,449 $6,524 City Administration10 2.874 %$12,688 $12,688 $12,688 Public Works Administration28 8.046 %$35,527 $35,527 $10,142 $45,669 Long Range Planning4 1.149 %$5,075 $5,075 $1,449 $6,524 City Attorney32 9.195 %$40,602 $40,602 $40,602 Human Resources4 1.149 %$5,075 $5,075 $1,449 $6,524 Finance 15 4.310 %$19,032 $19,032 $5,433 $24,465 Natural Resource Protection9 2.586 %$11,419 $11,419 $3,260 $14,679 Community Promotion6 1.724 %$7,613 $7,613 $2,173 $9,786 Development Review5 1.437 %$6,344 $6,344 $1,811 $8,155 Community Development Admin38 10.920 %$48,215 $48,215 $13,764 $61,979 Vehicle & Equipment Maintenace5 1.437 %$6,344 $6,344 $1,811 $8,155 Emergency Response1 0.287 %$1,269 $1,269 $362 $1,631 Landscape & Park Maintenance1 0.287 %$1,269 $1,269 $362 $1,631 Neighborhood Services3 0.862 %$3,806 $3,806 $1,087 $4,893 City Council28 8.046 %$35,527 $35,527 $35,527 CIP Project Engineering7 2.011 %$8,882 $8,882 $2,535 $11,417 FD530 Transit Fund1 0.287 %$1,269 $1,269 $362 $1,631 All Other50 14.368 %$63,441 $63,441 $18,110 $81,551 Network Services1 0.287 %$1,269 $1,269 $362 $1,631 Risk Management4 1.149 %$5,075 $5,075 $1,449 $6,524 Commissions & Committees2 0.575 %$2,538 $2,538 $724 $3,262 Eng Dev Rev 13 3.736 %$16,495 $16,495 $4,709 $21,204 Transportation/Plan Engineering6 1.724 %$7,613 $7,613 $2,173 $9,786 FD510 Parking Fund1 0.291 %$1,272 $1,272 $362 $1,634 Total348 100.000 %$441,552 $441,552 $100,692 $542,244 (A) Alloc basis:Count of Council Agenda Items by Department/DivisionSource:Clerk-Agenda item Tracking by Operating program IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationAdministration & RecordsDetail allocation ofMain SwitchboardDetail page 56Schedule 5.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration550 1.207 %$1,188 $1,188 $274 $1,462 Fire Administration400 0.878 %$864 $864 $200 $1,064 Flood Control355 0.779 %$767 $767 $177 $944 Recreation Administration500 1.098 %$1,080 $1,080 $250 $1,330 Building Maintenance500 1.098 %$1,080 $1,080 $250 $1,330 Long Range Planning500 1.098 %$1,080 $1,080 $250 $1,330 Building and Safety1,400 3.073 %$3,024 $3,024 $699 $3,723 Development Review500 1.098 %$1,080 $1,080 $250 $1,330 Economic Development100 0.220 %$216 $216 $50 $266 Natural Resource Protection200 0.439 %$432 $432 $100 $532 City Administration300 0.659 %$648 $648 $648 Public Works Administration700 1.537 %$1,512 $1,512 $349 $1,861 Recreational Sports4,205 9.230 %$9,082 $9,082 $2,099 $11,181 Transportation/Plan Engineering625 1.372 %$1,350 $1,350 $312 $1,662 CIP Project Engineering1,570 3.446 %$3,391 $3,391 $784 $4,175 City Attorney300 0.659 %$648 $648 $648 Human Resources370 0.812 %$799 $799 $185 $984 Risk Management130 0.285 %$281 $281 $65 $346 Finance 1,214 2.665 %$2,622 $2,622 $606 $3,228 Network Services770 1.690 %$1,663 $1,663 $384 $2,047 Facilities - Parks and Recreation100 0.220 %$216 $216 $50 $266 Vehicle & Equipment Maintenace450 0.988 %$972 $972 $225 $1,197 Geographic Information Services300 0.659 %$648 $648 $150 $798 Community Promotion25 0.055 %$54 $54 $12 $66 Community Development Admin900 1.976 %$1,944 $1,944 $449 $2,393 Landscape & Park Maintenance1,620 3.556 %$3,499 $3,499 $809 $4,308 Swim Center Maintenance100 0.220 %$216 $216 $50 $266 Tree Maintenance400 0.878 %$864 $864 $200 $1,064 Streets & Sidewalk Maintenance1,075 2.360 %$2,322 $2,322 $537 $2,859 Traffic Signals & Lights200 0.439 %$432 $432 $100 $532 Eng Dev Rev 600 1.317 %$1,296 $1,296 $299 $1,595 Youth Services200 0.439 %$432 $432 $100 $532 Community Services100 0.220 %$216 $216 $50 $266 Ranger Program450 0.988 %$972 $972 $225 $1,197 Patrol4,370 9.593 %$9,438 $9,438 $2,181 $11,619 Investigations1,400 3.073 %$3,024 $3,024 $699 $3,723 Police Support Services2,000 4.390 %$4,319 $4,319 $998 $5,317 Neighborhood Services100 0.220 %$216 $216 $50 $266 Traffic Safety500 1.098 %$1,080 $1,080 $250 $1,330 Emergency Response4,500 9.878 %$9,719 $9,719 $2,246 $11,965 Hazard Prevention600 1.317 %$1,296 $1,296 $299 $1,595 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationAdministration & RecordsDetail allocation ofMain SwitchboardDetail page 57Schedule 5.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund3,050 6.695 %$6,587 $6,587 $1,522 $8,109 FD520 Sewer Fund3,350 7.354 %$7,235 $7,235 $1,672 $8,907 FD530 Transit Fund325 0.713 %$702 $702 $162 $864 FD640 Reservoir Operations390 0.856 %$842 $842 $195 $1,037 FD290 Tourism Bid Fund75 0.165 %$162 $162 $37 $199 Golf Course Oper & Maint580 1.273 %$1,253 $1,253 $289 $1,542 Aquatics & Sinsheimer Park100 0.220 %$216 $216 $50 $266 FD510 Parking Fund2,207 4.845 %$4,766 $4,766 $1,101 $5,867 Rental Housing Inspection300 0.652 %$643 $643 $146 $789 Total45,556 100.000 %$98,388 $98,388 $22,437 $120,825 (A) Alloc basis:Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:Staffing Summaries IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationAdministration & RecordsDepartmental CostAllocation SummaryDetail page 58Schedule 5.0062016TotalCity Clerk ServicesMain SwitchboardCity Council$35,527 $35,527 City Administration$13,336 $12,688 $648 City Attorney$41,250 $40,602 $648 Finance $27,693 $24,465 $3,228 Network Services$3,678 $1,631 $2,047 Geographic Information Services$798 $798 Human Resources$7,508 $6,524 $984 Risk Management$6,870 $6,524 $346 Public Works Administration$47,530 $45,669 $1,861 Building Maintenance$1,330 $1,330 Vehicle & Equipment Maintenace$9,352 $8,155 $1,197 CIP Project Engineering$15,592 $11,417 $4,175 Transportation/Plan Engineering$11,448 $9,786 $1,662 Economic Development$6,790 $6,524 $266 Natural Resource Protection$15,211 $14,679 $532 Community Promotion$9,852 $9,786 $66 Community Development Admin$64,372 $61,979 $2,393 Commissions & Committees$3,262 $3,262 Development Review$9,485 $8,155 $1,330 Long Range Planning$7,854 $6,524 $1,330 Building and Safety$11,878 $8,155 $3,723 Eng Dev Rev $22,799 $21,204 $1,595 Landscape & Park Maintenance$5,939 $1,631 $4,308 Swim Center Maintenance$266 $266 Tree Maintenance$1,064 $1,064 Streets & Sidewalk Maintenance$2,859 $2,859 Flood Control$944 $944 Traffic Signals & Lights$532 $532 Rental Housing Inspection$789 $789 Recreation Administration$9,485 $8,155 $1,330 Facilities - Parks and Recreation$266 $266 Recreational Sports$11,181 $11,181 Youth Services$532 $532 Community Services$266 $266 Ranger Program$1,197 $1,197 Aquatics & Sinsheimer Park$266 $266 Golf Course Oper & Maint$1,542 $1,542 Police Adminstration$24,297 $22,835 $1,462 Patrol$11,619 $11,619 Investigations$3,723 $3,723 Police Support Services$5,317 $5,317 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationAdministration & RecordsDepartmental CostAllocation SummaryDetail page 59Schedule 5.0062016TotalCity Clerk ServicesMain SwitchboardNeighborhood Services$5,159 $4,893 $266 Traffic Safety$1,330 $1,330 Fire Administration$12,481 $11,417 $1,064 Emergency Response$13,596 $1,631 $11,965 Hazard Prevention$1,595 $1,595 FD290 Tourism Bid Fund$199 $199 FD500 Water Fund$37,468 $29,359 $8,109 FD510 Parking Fund$7,501 $1,634 $5,867 FD520 Sewer Fund$43,158 $34,251 $8,907 FD530 Transit Fund$2,495 $1,631 $864 FD640 Reservoir Operations$1,037 $1,037 All Other$81,551 $81,551 Total$663,069 $542,244 $120,825 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2016 SCHEDULE 6.01 FINANCE NATURE AND EXTENT OF SERVICE The Finance Administration Division organizes, leads, and monitors the functions within the Department. These include: Accounting, Revenue Management, Support Services and Information Technology. It is responsible for managing the City's financial and information technology operations in accordance with established policies and plans. Program goals are: developing and implementing efficient and effective financial policies, plans and reporting systems that help the operating departments achieve their objectives and assure the City's long-term fiscal health; protecting the City's assets from unauthorized use; effectively using the City's information technology resources to improve productivity, customer service and public access to City information; and providing quality service to all of the department's customers—both external and internal to the organization. The Administration Division is responsible for coordination and preparation of the City’s budget, financial planning, and fiscal policies. The Division also administers the City’s treasury investments and debt service The Revenue Management Division is responsible for administering the City's treasury and revenue operations in accordance with established fiscal policies. Program goals are: developing and implementing effective and efficient revenue planning, monitoring and reporting systems that help assure the City's long-term fiscal health; providing quality customer service; protecting the City's cash assets from unauthorized use. This program has six major activities: utility billing, business tax, accounts receivable, cashier and public counter, revenue forecasts and rate reviews. The Accounting Division is responsible for issuing financial reports and administers the disbursement of City funds in accordance with adopted fiscal policies and internal control procedures. Program goals are developing and implementing effective and efficient financial planning, reporting, and accounting systems that help the operating departments achieve their objectives; providing quality customer service; and protecting the City's resources from unauthorized use. The program has five major activities: financial reporting, payroll, accounts payable, general accounting services and support services. Bank Services are also handled by this Division. Costs are allocated as follows: Business License, Transient Occupancy Tax and Tourism Assessment - These costs are associated with the revenue streams identified in the title. Costs are identified but not allocated. Accounts Payable - These costs are associated with the payment of the city’s obligations. Costs are allocated based the number of accounts payable transactions by department/fund. City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 6.01 FINANCE NATURE AND EXTENT OF SERVICE CONTINUED Payroll - These costs are associated with activities involved with processing the City’s employee payroll. Costs are allocated based on full time equivalent (FTE) by fund/department/division. General Finance – These costs are associated with general accounting activities. Costs are allocated based on total operating expenditures by fund/department/division. Utility Billing – These costs are associated with water and sewer utility billing activities. Costs are allocated 50% each to Fund 500 Water and Fund 520 Sewer. Cashier – These costs are associated with revenue collections occurring at the front counter within the Finance Department. Costs are allocated based on the amount of time spent by staff on this function and the relative amounts of revenue collected for each activity. Costs associated with the collection of Business License, Transient Occupancy Tax and Tourism Assessment are not allocated. Budget – These costs are associated with the management and production of the annual Citywide budget. Costs are allocated based on total operating expenditures by fund/department/division. In addition to the above functions, the administrative costs associated with the following functions have been identified. These functions are separately allocated to end user departments in separate sections of this document. IT Network Services - These costs are associated with supervision of the Information Technology Network Services Department. Costs are allocated directly to Network Services. Geographic Information Services (GIS) - These costs are associated with supervision of the Geographic Information Services Department. Costs are allocated directly to Network Services. IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationFinance Costs to be allocatedDetail page 61Schedule 6.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$1,598,380 $1,598,380 Allocated additions: 10000000 - Building Charge$7,993 $7,993 10010200 - City Council$3,387 $1,930 $5,317 10010100 - City Administration$16,465 $2,429 $18,894 10015100 - City Attorney$13,317 $2,503 $15,820 10020100 - Administration & Records$21,654 $6,039 $27,693 10025300 - Network Services$59,372 $59,372 10026100 - Support Services$3,590 $3,590 10030100 - Human Resources$26,431 $26,431 10030200 - Risk Management$131,049 $131,049 10030300 - Wellness Program$548 $548 10050230 - Building Maintenance$41,403 $41,403 Total allocated additions:$62,816 $275,294 $338,110 $338,110 Total to be allocated$1,661,196 $275,294 $1,936,490 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationFinance Schedule of costs to beallocated by functionDetail page 62Schedule 6.0032016TotalGeneral & AdminBus Lic, Trans Occ Tax & TourismAccounts PayablePayrollGeneral FinanceUtility BillingUtility Billing CostsCashierBudgetWages & BenefitsSALARIES & WAGES$778,671 $53,339 $49,679 $122,874 $208,684 $135,878 $70,236 $127,313 FRINGE BENEFITS$337,442 $23,115 $21,529 $53,248 $90,434 $58,884 $30,437 $55,172 Other Expense and CostREVENUE-CONTRACT SV $75,997 $12,338 $35,480 $28,179 REVENUE-PRINTING$6,429 $1,098 $3,450 $1,881 REVENUE-POSTAGE$100,877 $13,601 $85,968 $1,308 SERVICES AND SUPPLIES $298,964 $20,479 $19,074 $47,177 $80,122 $52,169 $26,967 $48,881 Departmental Expenditures$1,598,380 $123,970 $90,282 $223,299 $379,240 $246,931 $124,898 $159,008 $231,366 Additions: 1stOther$62,816 $4,413 $1,001 $12,570 $16,415 $10,688 $6,881 $10,012 Functional Cost$1,661,196 $128,383 $91,283 $235,869 $395,655 $257,619 $124,898 $165,889 $241,378 Allocable Costs$1,661,196 $128,383 $91,283 $235,869 $395,655 $257,619 $124,898 $165,889 $241,378 Unallocated($128,383)($128,383)1st Allocation$1,532,813 $91,283 $235,869 $395,655 $257,619 $124,898 $165,889 $241,378 Additions: 2ndOther$275,294 $19,340 $4,388 $55,087 $71,940 $46,842 $30,157 $43,879 Functional Cost$275,294 $19,340 $4,388 $55,087 $71,940 $46,842 $30,157 $43,879 Allocable Costs$275,294 $19,340 $4,388 $55,087 $71,940 $46,842 $30,157 $43,879 Unallocated($19,340)($19,340)2nd Allocation$255,954 $4,388 $55,087 $71,940 $46,842 $30,157 $43,879 Total allocated$1,788,767 $95,671 $290,956 $467,595 $304,461 $124,898 $196,046 $285,257 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationFinance Schedule of costs to beallocated by functionDetail page 63Schedule 6.0032016IT SupervisionGIS SupervisionWages & BenefitsSALARIES & WAGES$9,422 $1,246 FRINGE BENEFITS$4,083 $540 Other Expense and CostREVENUE-CONTRACT SVREVENUE-PRINTINGREVENUE-POSTAGESERVICES AND SUPPLIES $3,617 $478 Departmental Expenditures$17,122 $2,264 Additions: 1stOther$740 $96 Functional Cost$17,862 $2,360 Allocable Costs$17,862 $2,360 Unallocated1st Allocation$17,862 $2,360 Additions: 2ndOther$3,242 $419 Functional Cost$3,242 $419 Allocable Costs$3,242 $419 Unallocated2nd Allocation$3,242 $419 Total allocated$21,104 $2,779 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 64Schedule 6.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund2,135 8.734 %$7,973 $7,973 $400 $8,373 FD510 Parking Fund871 3.563 %$3,253 $3,253 $163 $3,416 FD520 Sewer Fund2,805 11.475 %$10,475 $10,475 $525 $11,000 FD530 Transit Fund456 1.865 %$1,703 $1,703 $85 $1,788 FD640 Reservoir Operations331 1.354 %$1,236 $1,236 $62 $1,298 FD653 Hazardous Mat Task Force Fund68 0.278 %$254 $254 $13 $267 FD655 Bomb Task Force Fund22 0.090 %$82 $82 $4 $86 City Administration148 0.605 %$553 $553 $553 City Council394 1.612 %$1,471 $1,471 $1,471 Economic Development87 0.356 %$325 $325 $16 $341 Natural Resource Protection195 0.798 %$728 $728 $36 $764 Community Promotion130 0.532 %$485 $485 $24 $509 Support Services231 0.945 %$863 $863 $43 $906 Human Resources288 1.178 %$1,075 $1,075 $54 $1,129 Risk Management79 0.323 %$295 $295 $15 $310 Wellness Program15 0.061 %$56 $56 $3 $59 Community Development Admin205 0.839 %$766 $766 $38 $804 Commissions & Committees67 0.274 %$250 $250 $13 $263 Development Review66 0.270 %$246 $246 $12 $258 Long Range Planning77 0.315 %$288 $288 $14 $302 Building and Safety231 0.945 %$863 $863 $43 $906 Public Works Administration257 1.051 %$960 $960 $48 $1,008 Landscape & Park Maintenance807 3.301 %$3,014 $3,014 $151 $3,165 Swim Center Maintenance329 1.346 %$1,229 $1,229 $62 $1,291 Tree Maintenance169 0.691 %$631 $631 $32 $663 Building Maintenance1,206 4.934 %$4,504 $4,504 $226 $4,730 Streets & Sidewalk Maintenance623 2.549 %$2,327 $2,327 $117 $2,444 Flood Control177 0.724 %$661 $661 $33 $694 Traffic Signals & Lights157 0.642 %$586 $586 $29 $615 Vehicle & Equipment Maintenace1,525 6.239 %$5,695 $5,695 $285 $5,980 Eng Dev Rev 19 0.078 %$71 $71 $4 $75 CIP Project Engineering256 1.047 %$956 $956 $48 $1,004 Transportation/Plan Engineering101 0.413 %$377 $377 $19 $396 Recreation Administration282 1.154 %$1,053 $1,053 $53 $1,106 Facilities - Parks and Recreation72 0.295 %$269 $269 $13 $282 Recreational Sports236 0.965 %$881 $881 $44 $925 Youth Services591 2.418 %$2,207 $2,207 $111 $2,318 Community Services440 1.800 %$1,643 $1,643 $82 $1,725 Ranger Program199 0.814 %$743 $743 $37 $780 Aquatics & Sinsheimer Park128 0.524 %$478 $478 $24 $502 Human Relations32 0.131 %$119 $119 $6 $125 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 65Schedule 6.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration906 3.706 %$3,383 $3,383 $170 $3,553 Patrol298 1.219 %$1,113 $1,113 $56 $1,169 Investigations122 0.499 %$456 $456 $23 $479 Police Support Services103 0.421 %$385 $385 $19 $404 Neighborhood Services54 0.221 %$202 $202 $10 $212 Traffic Safety70 0.286 %$261 $261 $13 $274 Emergency Response339 1.387 %$1,266 $1,266 $63 $1,329 Hazard Prevention93 0.380 %$347 $347 $17 $364 Training Services135 0.552 %$504 $504 $25 $529 Technical Services136 0.556 %$508 $508 $25 $533 Disaster Preparedness90 0.368 %$336 $336 $17 $353 Development Services47 0.192 %$176 $176 $9 $185 City Attorney144 0.589 %$538 $538 $538 Administration & Records312 1.276 %$1,165 $1,165 $1,165 Network Services1,121 4.586 %$4,186 $4,186 $210 $4,396 Geographic Information Services103 0.421 %$385 $385 $19 $404 Golf Course Oper & Maint521 2.131 %$1,946 $1,946 $98 $2,044 Fire Administration354 1.448 %$1,322 $1,322 $66 $1,388 Fire Apparatus Service540 2.209 %$2,017 $2,017 $101 $2,118 FD290 Tourism Bid Fund335 1.370 %$1,251 $1,251 $63 $1,314 FD240 CDBG Fund11 0.045 %$41 $41 $2 $43 FD625 Jack House Fund16 0.065 %$60 $60 $3 $63 Rental Housing Inspection31 0.127 %$116 $116 $6 $122 Cultural Activities2 0.008 %$7 $7 $7 FEMA PPE Grant2 0.008 %$7 $7 $7 FD210 Downtown Bid Fund16 0.065 %$60 $60 $3 $63 FD250 Law Enforcement Grant Fund10 0.041 %$37 $37 $2 $39 FD650 Narcotics Task Force Fund1 0.004 %$4 $4 $4 All Other2,025 8.292 %$7,560 $7,560 $381 $7,941 Total24,444 100.000 %$91,283 $91,283 $4,388 $95,671 (A) Alloc basis:Accounts Payable Transaction Count by Department/FundSource:AP Checks worksheet IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofPayrollDetail page 66Schedule 6.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration550 1.226 %$2,891 $2,891 $693 $3,584 Fire Administration400 0.891 %$2,102 $2,102 $504 $2,606 Flood Control355 0.791 %$1,866 $1,866 $447 $2,313 Recreation Administration500 1.114 %$2,628 $2,628 $630 $3,258 Building Maintenance500 1.114 %$2,628 $2,628 $630 $3,258 Long Range Planning500 1.114 %$2,628 $2,628 $630 $3,258 Building and Safety1,400 3.120 %$7,358 $7,358 $1,763 $9,121 Development Review500 1.114 %$2,628 $2,628 $630 $3,258 Economic Development100 0.223 %$526 $526 $126 $652 Natural Resource Protection200 0.446 %$1,051 $1,051 $252 $1,303 City Administration300 0.668 %$1,577 $1,577 $1,577 Public Works Administration700 1.560 %$3,679 $3,679 $882 $4,561 Recreational Sports4,205 9.370 %$22,101 $22,101 $5,296 $27,397 Transportation/Plan Engineering625 1.393 %$3,285 $3,285 $787 $4,072 CIP Project Engineering1,570 3.498 %$8,252 $8,252 $1,977 $10,229 City Attorney300 0.668 %$1,577 $1,577 $1,577 Administration & Records535 1.192 %$2,812 $2,812 $2,812 Human Resources370 0.824 %$1,945 $1,945 $466 $2,411 Risk Management130 0.290 %$683 $683 $164 $847 Network Services770 1.716 %$4,047 $4,047 $970 $5,017 Facilities - Parks and Recreation100 0.223 %$526 $526 $126 $652 Vehicle & Equipment Maintenace450 1.003 %$2,365 $2,365 $567 $2,932 Geographic Information Services300 0.668 %$1,577 $1,577 $378 $1,955 Community Promotion25 0.056 %$131 $131 $31 $162 Community Development Admin900 2.005 %$4,730 $4,730 $1,133 $5,863 Landscape & Park Maintenance1,620 3.610 %$8,515 $8,515 $2,040 $10,555 Swim Center Maintenance100 0.223 %$526 $526 $126 $652 Tree Maintenance400 0.891 %$2,102 $2,102 $504 $2,606 Streets & Sidewalk Maintenance1,075 2.395 %$5,650 $5,650 $1,354 $7,004 Traffic Signals & Lights200 0.446 %$1,051 $1,051 $252 $1,303 Eng Dev Rev 600 1.337 %$3,154 $3,154 $756 $3,910 Youth Services200 0.446 %$1,051 $1,051 $252 $1,303 Community Services100 0.223 %$526 $526 $126 $652 Ranger Program450 1.003 %$2,365 $2,365 $567 $2,932 Patrol4,370 9.738 %$22,968 $22,968 $5,503 $28,471 Investigations1,400 3.120 %$7,358 $7,358 $1,763 $9,121 Police Support Services2,000 4.457 %$10,512 $10,512 $2,519 $13,031 Neighborhood Services100 0.223 %$526 $526 $126 $652 Traffic Safety500 1.114 %$2,628 $2,628 $630 $3,258 Emergency Response4,500 10.027 %$23,652 $23,652 $5,667 $29,319 Hazard Prevention600 1.337 %$3,154 $3,154 $756 $3,910 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofPayrollDetail page 67Schedule 6.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund3,050 6.796 %$16,030 $16,030 $3,841 $19,871 FD520 Sewer Fund3,350 7.465 %$17,607 $17,607 $4,219 $21,826 FD530 Transit Fund325 0.724 %$1,708 $1,708 $409 $2,117 FD640 Reservoir Operations390 0.869 %$2,050 $2,050 $491 $2,541 FD290 Tourism Bid Fund75 0.167 %$394 $394 $94 $488 Golf Course Oper & Maint580 1.292 %$3,048 $3,048 $730 $3,778 Aquatics & Sinsheimer Park100 0.223 %$526 $526 $126 $652 FD510 Parking Fund2,207 4.918 %$11,600 $11,600 $2,779 $14,379 Rental Housing Inspection300 0.669 %$1,575 $1,575 $375 $1,950 Total44,877 100.000 %$235,869 $235,869 $55,087 $290,956 (A) Alloc basis:Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:Staffing Summaries IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofGeneral FinanceDetail page 68Schedule 6.0062016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration770,619 1.037 %$4,101 $4,101 $4,101 City Council154,921 0.208 %$824 $824 $824 Cultural Activities302,410 0.407 %$1,609 $1,609 $302 $1,911 Economic Development216,527 0.291 %$1,152 $1,152 $216 $1,368 Natural Resource Protection429,905 0.578 %$2,288 $2,288 $429 $2,717 Community Promotion407,227 0.548 %$2,167 $2,167 $406 $2,573 City Attorney791,896 1.065 %$4,214 $4,214 $4,214 Administration & Records550,828 0.741 %$2,931 $2,931 $2,931 Network Services2,461,933 3.311 %$13,102 $13,102 $2,457 $15,559 Support Services215,027 0.289 %$1,144 $1,144 $215 $1,359 Human Resources790,879 1.064 %$4,209 $4,209 $789 $4,998 Risk Management4,066,945 5.470 %$21,644 $21,644 $4,059 $25,703 Wellness Program20,139 0.027 %$107 $107 $20 $127 Community Development Admin593,049 0.798 %$3,156 $3,156 $592 $3,748 Commissions & Committees41,169 0.055 %$219 $219 $41 $260 Development Review773,185 1.040 %$4,115 $4,115 $772 $4,887 Long Range Planning720,959 0.970 %$3,837 $3,837 $720 $4,557 Building and Safety1,578,228 2.123 %$8,399 $8,399 $1,575 $9,974 Public Works Administration975,334 1.312 %$5,191 $5,191 $973 $6,164 Landscape & Park Maintenance2,307,966 3.104 %$12,283 $12,283 $2,304 $14,587 Swim Center Maintenance374,435 0.504 %$1,993 $1,993 $374 $2,367 Tree Maintenance496,672 0.668 %$2,643 $2,643 $496 $3,139 Building Maintenance1,102,501 1.483 %$5,867 $5,867 $1,100 $6,967 Streets & Sidewalk Maintenance1,117,610 1.503 %$5,948 $5,948 $1,115 $7,063 Flood Control270,784 0.364 %$1,441 $1,441 $270 $1,711 Traffic Signals & Lights380,110 0.511 %$2,023 $2,023 $379 $2,402 Vehicle & Equipment Maintenace1,066,202 1.434 %$5,674 $5,674 $1,064 $6,738 Eng Dev Rev 622,339 0.837 %$3,312 $3,312 $621 $3,933 CIP Project Engineering1,818,636 2.446 %$9,678 $9,678 $1,815 $11,493 Transportation/Plan Engineering523,327 0.704 %$2,785 $2,785 $522 $3,307 Human Relations233,119 0.314 %$1,241 $1,241 $233 $1,474 Recreation Administration666,857 0.897 %$3,549 $3,549 $666 $4,215 Facilities - Parks and Recreation215,884 0.290 %$1,149 $1,149 $215 $1,364 Recreational Sports313,433 0.422 %$1,668 $1,668 $313 $1,981 Youth Services916,236 1.232 %$4,876 $4,876 $914 $5,790 Community Services250,360 0.337 %$1,332 $1,332 $250 $1,582 Ranger Program314,494 0.423 %$1,674 $1,674 $314 $1,988 Aquatics & Sinsheimer Park342,920 0.461 %$1,825 $1,825 $342 $2,167 Police Adminstration1,454,267 1.956 %$7,739 $7,739 $1,451 $9,190 Patrol6,589,530 8.863 %$35,068 $35,068 $6,577 $41,645 Investigations2,741,900 3.688 %$14,592 $14,592 $2,737 $17,329 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofGeneral FinanceDetail page 69Schedule 6.0062016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNeighborhood Services220,222 0.296 %$1,172 $1,172 $220 $1,392 Traffic Safety669,278 0.900 %$3,562 $3,562 $668 $4,230 Fire Administration883,201 1.188 %$4,700 $4,700 $882 $5,582 Emergency Response8,592,688 11.558 %$45,729 $45,729 $8,576 $54,305 Hazard Prevention781,727 1.051 %$4,160 $4,160 $780 $4,940 Training Services113,278 0.152 %$603 $603 $113 $716 Technical Services50,861 0.068 %$271 $271 $51 $322 Disaster Preparedness48,140 0.065 %$256 $256 $48 $304 FD210 Downtown Bid Fund222,111 0.299 %$1,182 $1,182 $222 $1,404 FD240 CDBG Fund270,230 0.363 %$1,438 $1,438 $270 $1,708 FD500 Water Fund4,655,855 6.262 %$24,778 $24,778 $4,647 $29,425 FD510 Parking Fund1,835,753 2.469 %$9,770 $9,770 $1,832 $11,602 FD520 Sewer Fund5,990,542 8.058 %$31,881 $31,881 $5,979 $37,860 Golf Course Oper & Maint576,352 0.775 %$3,067 $3,067 $575 $3,642 FD640 Reservoir Operations838,529 1.128 %$4,463 $4,463 $837 $5,300 Geographic Information Services520,475 0.700 %$2,770 $2,770 $519 $3,289 FD290 Tourism Bid Fund1,395,253 1.877 %$7,425 $7,425 $1,393 $8,818 FD530 Transit Fund2,920,657 3.928 %$15,543 $15,543 $2,915 $18,458 Development Services424,425 0.571 %$2,259 $2,259 $424 $2,683 FD250 Law Enforcement Grant Fund141,850 0.191 %$755 $755 $142 $897 FD625 Jack House Fund1,422 0.002 %$8 $8 $1 $9 Fire Apparatus Service381,466 0.513 %$2,030 $2,030 $381 $2,411 Rental Housing Inspection208,654 0.281 %$1,110 $1,110 $208 $1,318 Police Support Services2,416,994 3.251 %$12,863 $12,863 $2,412 $15,275 FEMA PPE Grant115,046 0.155 %$612 $612 $115 $727 FD300 Debt Service Fund1,500 0.002 %$8 $8 $1 $9 FD653 Hazardous Mat Task Force Fund57,052 0.077 %$304 $304 $57 $361 FD655 Bomb Task Force Fund7,625 0.010 %$41 $41 $8 $49 FD650 Narcotics Task Force Fund23,534 0.035 %$126 $126 $26 $152 Total74,345,482 100.000 %$395,655 $395,655 $71,940 $467,595 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofUtility BillingDetail page 70Schedule 6.0072016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund50 50.000 %$128,810 $128,810 $23,421 $152,231 FD520 Sewer Fund50 50.000 %$128,809 $128,809 $23,421 $152,230 Total100 100.000 %$257,619 $257,619 $46,842 $304,461 (A) Alloc basis:Direct Allocation to Water (FD500) & Sewer (FD520)Source:Accounting Department IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofUtility Billing CostsDetail page 71Schedule 6.0082016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund50 50.000 %$62,449 $62,449 $62,449 FD520 Sewer Fund50 50.000 %$62,449 $62,449 $62,449 Total100 100.000 %$124,898 $124,898 $124,898 (A) Alloc basis:Source: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofCashierDetail page 72Schedule 6.0092016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD510 Parking Fund727 7.270 %$12,060 $12,060 $2,192 $14,252 FD530 Transit Fund106 1.060 %$1,758 $1,758 $320 $2,078 FD500 Water Fund1,406 14.060 %$23,324 $23,324 $4,240 $27,564 FD520 Sewer Fund1,406 14.060 %$23,324 $23,324 $4,240 $27,564 All Other6,355 63.550 %$105,423 $105,423 $19,165 $124,588 Total10,000 100.000 %$165,889 $165,889 $30,157 $196,046 (A) Alloc basis:Based on the amount of time spent by staff on this function and the relative amounts of revenue collected Source:Salary-Wages for Finance Accounting Revenue Mgmt worksheet IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofBudgetDetail page 73Schedule 6.0102016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration770,619 1.037 %$2,502 $2,502 $2,502 City Council154,921 0.208 %$503 $503 $503 Cultural Activities302,410 0.407 %$982 $982 $184 $1,166 Economic Development216,527 0.291 %$703 $703 $132 $835 Natural Resource Protection429,905 0.578 %$1,396 $1,396 $262 $1,658 Community Promotion407,227 0.548 %$1,322 $1,322 $248 $1,570 City Attorney791,896 1.065 %$2,571 $2,571 $2,571 Administration & Records550,828 0.741 %$1,788 $1,788 $1,788 Network Services2,461,933 3.311 %$7,993 $7,993 $1,499 $9,492 Support Services215,027 0.289 %$698 $698 $131 $829 Human Resources790,879 1.064 %$2,568 $2,568 $481 $3,049 Risk Management4,066,945 5.470 %$13,204 $13,204 $2,476 $15,680 Wellness Program20,139 0.027 %$65 $65 $12 $77 Community Development Admin593,049 0.798 %$1,925 $1,925 $361 $2,286 Commissions & Committees41,169 0.055 %$134 $134 $25 $159 Development Review773,185 1.040 %$2,510 $2,510 $471 $2,981 Long Range Planning720,959 0.970 %$2,341 $2,341 $439 $2,780 Building and Safety1,578,228 2.123 %$5,124 $5,124 $961 $6,085 Public Works Administration975,334 1.312 %$3,167 $3,167 $594 $3,761 Landscape & Park Maintenance2,307,966 3.104 %$7,493 $7,493 $1,405 $8,898 Swim Center Maintenance374,435 0.504 %$1,216 $1,216 $228 $1,444 Tree Maintenance496,672 0.668 %$1,613 $1,613 $302 $1,915 Building Maintenance1,102,501 1.483 %$3,579 $3,579 $671 $4,250 Streets & Sidewalk Maintenance1,117,610 1.503 %$3,629 $3,629 $680 $4,309 Flood Control270,784 0.364 %$879 $879 $165 $1,044 Traffic Signals & Lights380,110 0.511 %$1,234 $1,234 $231 $1,465 Vehicle & Equipment Maintenace1,066,202 1.434 %$3,462 $3,462 $649 $4,111 Eng Dev Rev 622,339 0.837 %$2,021 $2,021 $379 $2,400 CIP Project Engineering1,818,636 2.446 %$5,905 $5,905 $1,107 $7,012 Transportation/Plan Engineering523,327 0.704 %$1,699 $1,699 $319 $2,018 Human Relations233,119 0.314 %$757 $757 $142 $899 Recreation Administration666,857 0.897 %$2,165 $2,165 $406 $2,571 Facilities - Parks and Recreation215,884 0.290 %$701 $701 $131 $832 Recreational Sports313,433 0.422 %$1,018 $1,018 $191 $1,209 Youth Services916,236 1.232 %$2,975 $2,975 $558 $3,533 Community Services250,360 0.337 %$813 $813 $152 $965 Ranger Program314,494 0.423 %$1,021 $1,021 $191 $1,212 Aquatics & Sinsheimer Park342,920 0.461 %$1,113 $1,113 $209 $1,322 Police Adminstration1,454,267 1.956 %$4,722 $4,722 $885 $5,607 Patrol6,589,530 8.863 %$21,394 $21,394 $4,012 $25,406 Investigations2,741,900 3.688 %$8,902 $8,902 $1,669 $10,571 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofBudgetDetail page 74Schedule 6.0102016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNeighborhood Services220,222 0.296 %$715 $715 $134 $849 Traffic Safety669,278 0.900 %$2,173 $2,173 $407 $2,580 Fire Administration883,201 1.188 %$2,867 $2,867 $538 $3,405 Emergency Response8,592,688 11.558 %$27,898 $27,898 $5,231 $33,129 Hazard Prevention781,727 1.051 %$2,538 $2,538 $476 $3,014 Training Services113,278 0.152 %$368 $368 $69 $437 Technical Services50,861 0.068 %$165 $165 $31 $196 Disaster Preparedness48,140 0.065 %$156 $156 $29 $185 FD210 Downtown Bid Fund222,111 0.299 %$721 $721 $135 $856 FD240 CDBG Fund270,230 0.363 %$877 $877 $165 $1,042 FD500 Water Fund4,655,855 6.262 %$15,116 $15,116 $2,834 $17,950 FD510 Parking Fund1,835,753 2.469 %$5,960 $5,960 $1,118 $7,078 FD520 Sewer Fund5,990,542 8.058 %$19,450 $19,450 $3,647 $23,097 Golf Course Oper & Maint576,352 0.775 %$1,871 $1,871 $351 $2,222 FD640 Reservoir Operations838,529 1.128 %$2,722 $2,722 $510 $3,232 Geographic Information Services520,475 0.700 %$1,690 $1,690 $317 $2,007 FD290 Tourism Bid Fund1,395,253 1.877 %$4,530 $4,530 $849 $5,379 FD530 Transit Fund2,920,657 3.928 %$9,483 $9,483 $1,778 $11,261 Development Services424,425 0.571 %$1,378 $1,378 $258 $1,636 FD250 Law Enforcement Grant Fund141,850 0.191 %$461 $461 $86 $547 FD625 Jack House Fund1,422 0.002 %$5 $5 $1 $6 Fire Apparatus Service381,466 0.513 %$1,239 $1,239 $232 $1,471 Rental Housing Inspection208,654 0.281 %$677 $677 $127 $804 Police Support Services2,416,994 3.251 %$7,847 $7,847 $1,471 $9,318 FEMA PPE Grant115,046 0.155 %$374 $374 $70 $444 FD300 Debt Service Fund1,500 0.002 %$5 $5 $1 $6 FD653 Hazardous Mat Task Force Fund57,052 0.077 %$185 $185 $35 $220 FD655 Bomb Task Force Fund7,625 0.010 %$25 $25 $5 $30 FD650 Narcotics Task Force Fund23,534 0.035 %$75 $75 $16 $91 Total74,345,482 100.000 %$241,378 $241,378 $43,879 $285,257 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofIT SupervisionDetail page 75Schedule 6.0112016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNetwork Services100 100.000 %$17,862 $17,862 $3,242 $21,104 Total100 100.000 %$17,862 $17,862 $3,242 $21,104 (A) Alloc basis:Direct Allocation to Network ServicesSource:Salary-Wages for Finance Accounting Revenue Mgmt worksheet IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofGIS SupervisionDetail page 76Schedule 6.0122016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedGeographic Information Services100 100.000 %$2,360 $2,360 $419 $2,779 Total100 100.000 %$2,360 $2,360 $419 $2,779 (A) Alloc basis:Direct Allocation to GISSource:Salary-Wages for Finance Accounting Revenue Mgmt worksheet IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationFinance Departmental CostAllocation SummaryDetail page 77Schedule 6.0132016TotalAccounts PayablePayrollGeneral FinanceUtility BillingUtility Billing CostsCashierBudgetIT SupervisionCity Council$2,798 $1,471 $824 $503 City Administration$8,733 $553 $1,577 $4,101 $2,502 City Attorney$8,900 $538 $1,577 $4,214 $2,571 Administration & Records$8,696 $1,165 $2,812 $2,931 $1,788 Network Services$55,568 $4,396 $5,017 $15,559 $9,492 $21,104 Geographic Information Services$10,434 $404 $1,955 $3,289 $2,007 Support Services$3,094 $906 $1,359 $829 Human Resources$11,587 $1,129 $2,411 $4,998 $3,049 Risk Management$42,540 $310 $847 $25,703 $15,680 Wellness Program$263 $59 $127 $77 Public Works Administration$15,494 $1,008 $4,561 $6,164 $3,761 Building Maintenance$19,205 $4,730 $3,258 $6,967 $4,250 Vehicle & Equipment Maintenace$19,761 $5,980 $2,932 $6,738 $4,111 CIP Project Engineering$29,738 $1,004 $10,229 $11,493 $7,012 Transportation/Plan Engineering$9,793 $396 $4,072 $3,307 $2,018 Cultural Activities$3,084 $7 $1,911 $1,166 Economic Development$3,196 $341 $652 $1,368 $835 Natural Resource Protection$6,442 $764 $1,303 $2,717 $1,658 Community Promotion$4,814 $509 $162 $2,573 $1,570 Human Relations$2,498 $125 $1,474 $899 Community Development Admin$12,701 $804 $5,863 $3,748 $2,286 Commissions & Committees$682 $263 $260 $159 Development Review$11,384 $258 $3,258 $4,887 $2,981 Long Range Planning$10,897 $302 $3,258 $4,557 $2,780 Building and Safety$26,086 $906 $9,121 $9,974 $6,085 Eng Dev Rev $10,318 $75 $3,910 $3,933 $2,400 Landscape & Park Maintenance$37,205 $3,165 $10,555 $14,587 $8,898 Swim Center Maintenance$5,754 $1,291 $652 $2,367 $1,444 Tree Maintenance$8,323 $663 $2,606 $3,139 $1,915 Streets & Sidewalk Maintenance$20,820 $2,444 $7,004 $7,063 $4,309 Flood Control$5,762 $694 $2,313 $1,711 $1,044 Traffic Signals & Lights$5,785 $615 $1,303 $2,402 $1,465 Development Services$4,504 $185 $2,683 $1,636 Rental Housing Inspection$4,194 $122 $1,950 $1,318 $804 Recreation Administration$11,150 $1,106 $3,258 $4,215 $2,571 Facilities - Parks and Recreation$3,130 $282 $652 $1,364 $832 Recreational Sports$31,512 $925 $27,397 $1,981 $1,209 Youth Services$12,944 $2,318 $1,303 $5,790 $3,533 Community Services$4,924 $1,725 $652 $1,582 $965 Ranger Program$6,912 $780 $2,932 $1,988 $1,212 Aquatics & Sinsheimer Park$4,643 $502 $652 $2,167 $1,322 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationFinance Departmental CostAllocation SummaryDetail page 78Schedule 6.0132016GIS SupervisionCity CouncilCity AdministrationCity AttorneyAdministration & RecordsNetwork ServicesGeographic Information Services$2,779 Support ServicesHuman ResourcesRisk ManagementWellness ProgramPublic Works AdministrationBuilding MaintenanceVehicle & Equipment MaintenaceCIP Project EngineeringTransportation/Plan EngineeringCultural ActivitiesEconomic DevelopmentNatural Resource ProtectionCommunity PromotionHuman RelationsCommunity Development AdminCommissions & CommitteesDevelopment ReviewLong Range PlanningBuilding and SafetyEng Dev Rev Landscape & Park MaintenanceSwim Center MaintenanceTree MaintenanceStreets & Sidewalk MaintenanceFlood ControlTraffic Signals & LightsDevelopment ServicesRental Housing InspectionRecreation AdministrationFacilities - Parks and RecreationRecreational SportsYouth ServicesCommunity ServicesRanger ProgramAquatics & Sinsheimer Park IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationFinance Departmental CostAllocation SummaryDetail page 79Schedule 6.0132016TotalAccounts PayablePayrollGeneral FinanceUtility BillingUtility Billing CostsCashierBudgetIT SupervisionGolf Course Oper & Maint$11,686 $2,044 $3,778 $3,642 $2,222 Police Adminstration$21,934 $3,553 $3,584 $9,190 $5,607 Patrol$96,691 $1,169 $28,471 $41,645 $25,406 Investigations$37,500 $479 $9,121 $17,329 $10,571 Police Support Services$38,028 $404 $13,031 $15,275 $9,318 Neighborhood Services$3,105 $212 $652 $1,392 $849 Traffic Safety$10,342 $274 $3,258 $4,230 $2,580 Fire Administration$12,981 $1,388 $2,606 $5,582 $3,405 Emergency Response$118,082 $1,329 $29,319 $54,305 $33,129 Fire Apparatus Service$6,000 $2,118 $2,411 $1,471 FEMA PPE Grant$1,178 $7 $727 $444 Hazard Prevention$12,228 $364 $3,910 $4,940 $3,014 Training Services$1,682 $529 $716 $437 Technical Services$1,051 $533 $322 $196 Disaster Preparedness$842 $353 $304 $185 FD210 Downtown Bid Fund$2,323 $63 $1,404 $856 FD240 CDBG Fund$2,793 $43 $1,708 $1,042 FD250 Law Enforcement Grant Fund$1,483 $39 $897 $547 FD290 Tourism Bid Fund$15,999 $1,314 $488 $8,818 $5,379 FD300 Debt Service Fund$15 $9 $6 FD500 Water Fund$317,863 $8,373 $19,871 $29,425 $152,231 $62,449 $27,564 $17,950 FD510 Parking Fund$50,727 $3,416 $14,379 $11,602 $14,252 $7,078 FD520 Sewer Fund$336,026 $11,000 $21,826 $37,860 $152,230 $62,449 $27,564 $23,097 FD530 Transit Fund$35,702 $1,788 $2,117 $18,458 $2,078 $11,261 FD625 Jack House Fund$78 $63 $9 $6 FD640 Reservoir Operations$12,371 $1,298 $2,541 $5,300 $3,232 FD650 Narcotics Task Force Fund$247 $4 $152 $91 FD653 Hazardous Mat Task Force Fund$848 $267 $361 $220 FD655 Bomb Task Force Fund$165 $86 $49 $30 All Other$132,529 $7,941 $124,588 Total$1,788,767 $95,671 $290,956 $467,595 $304,461 $124,898 $196,046 $285,257 $21,104 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationFinance Departmental CostAllocation SummaryDetail page 80Schedule 6.0132016GIS SupervisionGolf Course Oper & MaintPolice AdminstrationPatrolInvestigationsPolice Support ServicesNeighborhood ServicesTraffic SafetyFire AdministrationEmergency ResponseFire Apparatus ServiceFEMA PPE GrantHazard PreventionTraining ServicesTechnical ServicesDisaster PreparednessFD210 Downtown Bid FundFD240 CDBG FundFD250 Law Enforcement Grant FundFD290 Tourism Bid FundFD300 Debt Service FundFD500 Water FundFD510 Parking FundFD520 Sewer FundFD530 Transit FundFD625 Jack House FundFD640 Reservoir OperationsFD650 Narcotics Task Force FundFD653 Hazardous Mat Task Force FundFD655 Bomb Task Force FundAll OtherTotal$2,779 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2016 SCHEDULE 7.01 NETWORK SERVICES NATURE AND EXTENT OF SERVICE The Network Services Division is responsible for ensuring that the City's information technology resources are effectively managed and used as key organizational tools in improving organizational productivity, customer service and public access to City information. Program goals are: developing and implementing long-range plans, policies and standards for acquiring, maintaining, and achieving full use of information technology resources; and providing responsive ongoing support, maintenance, trouble-shooting and training for office automation and telecommunications systems and applications. Costs are allocated as follows: Network Services & Desktop Support – These costs are associated with the planning, managing, support and maintenance of information technology resources. Costs are allocated based on the number of physical desktops, virtual desktops, laptops and printers by fund/department/division. Mobile Data Computer (MDC) Support – These costs are associated with the managing, support and maintenance of MDCs. Costs are allocated based on the number of MDCs by fund/department/division. Tablet Support – These costs are associated with the managing, support and maintenance of tablets. Costs are allocated based on the number of tablets by fund/department/division. Server Support – These costs are associated with the planning, managing, support and maintenance of servers and enterprise systems. Costs are allocated based on the number of physical or virtual servers/appliances by fund/department/division. Network Support – These costs are associated with the planning, managing, support and maintenance of network switches, fiber optic networks, wired/wireless communication infrastructure. Costs are allocated based on the number of dedicated Ethernet switch ports by fund/department/division. Radios – These costs are associated with the support and maintenance of the radios. Costs are allocated based on the number of assigned radios by fund/department/division. Telemetry – These costs are associated with the support and maintenance of the telemetry technology. Costs are allocated based on the number of controllers by fund/department/division. City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 7.01 NETWORK SERVICES NATURE AND EXTENT OF SERVICE CONTINUED Cell Phones – These costs are associated with the support and maintenance of cell phones. Costs are allocated based on the number of cell phones and smart phones by fund/department/division. Pagers – These costs are associated with the support and maintenance of pagers. Costs are allocated based on the number of pagers by fund/department/division. Cellular Data Services – These costs are associated with the support and maintenance of providing mobile cellular data. Costs are allocated based on the number of cellular data air cards and the number of smart phones by fund/department/division. Telephones – These costs are associated with the support and maintenance of the telephone and VoIP systems. Costs are allocated based on the number of extensions by fund/department/division. Cuesta Peak – These costs are associated with the rent and maintenance of the Cuesta Peak radio site. Costs are allocated based on the number of radio repeaters at the site by fund/department/division. South Hills – These costs are associated with the rent and maintenance of the South Hills radio site. Costs are allocated based on the number of radio repeaters at the site by fund/department/division. Tassajara Peak – These costs are associated with the rent and maintenance of the Tassajara Peak radio site. Costs are allocated based on the number of radio repeaters at the site by fund/department/division. Development Review – These costs are associated with data processing services for Development Review. Costs are allocated directly to Development Review. IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesCosts to be allocatedDetail page 82Schedule 7.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$2,461,933 $2,461,933 Allocated additions: 10000000 - Building Charge$5,614 $5,614 10010200 - City Council$5,216 $2,973 $8,189 10010100 - City Administration$25,361 $3,742 $29,103 10015100 - City Attorney$20,512 $3,855 $24,367 10020100 - Administration & Records$2,932 $746 $3,678 10025100 - Finance $47,190 $8,378 $55,568 10026100 - Support Services$4,277 $4,277 10030100 - Human Resources$14,317 $14,317 10030200 - Risk Management$70,984 $70,984 10030300 - Wellness Program$348 $348 10050230 - Building Maintenance$29,077 $29,077 10050340 - Vehicle & Equipment Maintenace$10,971 $10,971 Total allocated additions:$106,825 $149,668 $256,493 $256,493 Total to be allocated$2,568,758 $149,668 $2,718,426 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesSchedule of costs to beallocated by functionDetail page 83Schedule 7.0032016TotalGeneral & AdminNetwork Services & Desktop Support MDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryWages & BenefitsSALARIES & WAGES$628,934 $234,254 $59,680 $43,203 $23,080 $65,654 $69,239 $41,631 $51,127 FRINGE BENEFITS$235,273 $87,630 $22,325 $16,162 $8,634 $24,560 $25,901 $15,574 $19,126 Other Expense and CostCONTRACT SERVICES$355,452 $131,509 $84,283 $68,848 $68,300 DATA PROCESSING SERVICES $436,504 $62,905 $71,895 $209,871 COMPUTER SUPPLIES$377,983 $57,916 $20,400 $81,768 $207,667 $6,133 PUBLICATIONS & SUBSCRIPT$3,592 $3,592 EDUCATION & TRAINING$17,171 $6,540 $10,631 CITYWIDE TRAINING$700 $700 PROFESSION ORGANIZATION$1,217 $1,217 TRIPS AND MEETINGS$819 $819 ELECTRIC UTILITIES SERVICE$4,026 TELEPHONE SERVICES$148,247 $23,225 CELLULAR SERVICES$140,369 PAGER SERVICES$7,908 BUILDING & PROPERTY$63,300 OPERATING MAT & SUPP$40,438 $18,307 $22,131 Departmental Expenditures$2,461,933 $321,884 $365,510 $59,365 $52,114 $243,877 $630,817 $154,317 $138,553 Additions: 1stOther$106,825 $106,825 Functional Cost$2,568,758 $428,709 $365,510 $59,365 $52,114 $243,877 $630,817 $154,317 $138,553 Reallocate Admin($428,709)$73,221 $11,892 $10,440 $48,855 $126,370 $30,914 $27,756 Allocable Costs$2,568,758 $438,731 $71,257 $62,554 $292,732 $757,187 $185,231 $166,309 1st Allocation$2,568,758 $438,731 $71,257 $62,554 $292,732 $757,187 $185,231 $166,309 Additions: 2ndOther$149,668 $149,668 Functional Cost$149,668 $149,668 Reallocate Admin($149,668)$25,563 $4,152 $3,645 $17,056 $44,117 $10,792 $9,690 Allocable Costs$149,668 $25,563 $4,152 $3,645 $17,056 $44,117 $10,792 $9,690 2nd Allocation$149,668 $25,563 $4,152 $3,645 $17,056 $44,117 $10,792 $9,690 Total allocated$2,718,426 $464,294 $75,409 $66,199 $309,788 $801,304 $196,023 $175,999 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesSchedule of costs to beallocated by functionDetail page 84Schedule 7.0032016Cell PhonesPagersCellular Data ServicesTelephonesCuesta PeakSouth HillsTassajaraDevelopment ReviewWages & BenefitsSALARIES & WAGES$7,232 $14,150 $9,999 $3,019 $3,019 $3,647 FRINGE BENEFITS$2,705 $5,293 $3,740 $1,129 $1,129 $1,365 Other Expense and CostCONTRACT SERVICES$171 $1,339 $1,002 DATA PROCESSING SERVICES$91,833 COMPUTER SUPPLIES$4,099 PUBLICATIONS & SUBSCRIPTEDUCATION & TRAININGCITYWIDE TRAININGPROFESSION ORGANIZATIONTRIPS AND MEETINGSELECTRIC UTILITIES SERVICE$4,026 TELEPHONE SERVICES$125,022 CELLULAR SERVICES$33,820 $106,549 PAGER SERVICES$7,908 BUILDING & PROPERTY$3,600 $28,000 $31,700 OPERATING MAT & SUPPDepartmental Expenditures$43,757 $8,079 $125,992 $144,199 $8,750 $36,174 $36,712 $91,833 Additions: 1stOtherFunctional Cost$43,757 $8,079 $125,992 $144,199 $8,750 $36,174 $36,712 $91,833 Reallocate Admin$8,766 $1,618 $25,240 $28,887 $1,753 $7,247 $7,354 $18,396 Allocable Costs$52,523 $9,697 $151,232 $173,086 $10,503 $43,421 $44,066 $110,229 1st Allocation$52,523 $9,697 $151,232 $173,086 $10,503 $43,421 $44,066 $110,229 Additions: 2ndOtherFunctional CostReallocate Admin$3,060 $565 $8,811 $10,085 $612 $2,530 $2,568 $6,422 Allocable Costs$3,060 $565 $8,811 $10,085 $612 $2,530 $2,568 $6,422 2nd Allocation$3,060 $565 $8,811 $10,085 $612 $2,530 $2,568 $6,422 Total allocated$55,583 $10,262 $160,043 $183,171 $11,115 $45,951 $46,634 $116,651 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 85Schedule 7.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration343 0.772 %$3,389 $3,389 $3,389 Public Works Administration649 1.462 %$6,412 $6,412 $407 $6,819 Recreation Administration615 1.385 %$6,076 $6,076 $385 $6,461 Transportation/Plan Engineering680 1.531 %$6,719 $6,719 $426 $7,145 CIP Project Engineering1,700 3.828 %$16,796 $16,796 $1,065 $17,861 City Attorney400 0.901 %$3,952 $3,952 $3,952 Administration & Records729 1.642 %$7,203 $7,203 $7,203 Human Resources444 1.000 %$4,387 $4,387 $278 $4,665 Risk Management156 0.351 %$1,541 $1,541 $98 $1,639 Finance 1,551 3.493 %$15,324 $15,324 $15,324 Building Maintenance521 1.173 %$5,148 $5,148 $326 $5,474 Vehicle & Equipment Maintenace550 1.239 %$5,434 $5,434 $345 $5,779 City Council571 1.286 %$5,642 $5,642 $5,642 Police Adminstration678 1.527 %$6,699 $6,699 $425 $7,124 Fire Administration440 0.991 %$4,347 $4,347 $276 $4,623 FD500 Water Fund3,238 7.292 %$31,992 $31,992 $2,028 $34,020 FD520 Sewer Fund3,642 8.202 %$35,984 $35,984 $2,281 $38,265 FD640 Reservoir Operations416 0.937 %$4,110 $4,110 $261 $4,371 Flood Control650 1.464 %$6,422 $6,422 $407 $6,829 FD510 Parking Fund1,300 2.928 %$12,844 $12,844 $814 $13,658 FD530 Transit Fund309 0.696 %$3,053 $3,053 $194 $3,247 Facilities - Parks and Recreation123 0.277 %$1,215 $1,215 $77 $1,292 Long Range Planning514 1.158 %$5,078 $5,078 $322 $5,400 Building and Safety1,608 3.621 %$15,887 $15,887 $1,007 $16,894 Development Review514 1.158 %$5,078 $5,078 $322 $5,400 Economic Development106 0.239 %$1,047 $1,047 $66 $1,113 Natural Resource Protection212 0.477 %$2,095 $2,095 $133 $2,228 Community Development Admin542 1.221 %$5,355 $5,355 $339 $5,694 Landscape & Park Maintenance1,300 2.928 %$12,844 $12,844 $814 $13,658 Swim Center Maintenance100 0.225 %$988 $988 $63 $1,051 Tree Maintenance400 0.901 %$3,952 $3,952 $251 $4,203 Streets & Sidewalk Maintenance1,019 2.295 %$10,068 $10,068 $638 $10,706 Traffic Signals & Lights211 0.475 %$2,085 $2,085 $132 $2,217 Recreational Sports123 0.277 %$1,215 $1,215 $77 $1,292 Youth Services246 0.554 %$2,431 $2,431 $154 $2,585 Community Services123 0.277 %$1,215 $1,215 $77 $1,292 Ranger Program369 0.831 %$3,646 $3,646 $231 $3,877 Aquatics & Sinsheimer Park200 0.450 %$1,976 $1,976 $125 $2,101 Patrol4,400 9.909 %$43,473 $43,473 $2,756 $46,229 Investigations1,500 3.378 %$14,820 $14,820 $940 $15,760 Neighborhood Services200 0.450 %$1,976 $1,976 $125 $2,101 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 86Schedule 7.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraffic Safety700 1.576 %$6,916 $6,916 $438 $7,354 Emergency Response5,350 12.048 %$52,859 $52,859 $3,351 $56,210 Hazard Prevention660 1.486 %$6,521 $6,521 $413 $6,934 Golf Course Oper & Maint500 1.126 %$4,940 $4,940 $313 $5,253 Police Support Services2,450 5.517 %$24,207 $24,207 $1,535 $25,742 Geographic Information Services326 0.734 %$3,221 $3,221 $204 $3,425 Eng Dev Rev 614 1.383 %$6,066 $6,066 $385 $6,451 Community Promotion26 0.059 %$257 $257 $16 $273 FD290 Tourism Bid Fund79 0.178 %$781 $781 $49 $830 Rental Housing Inspection308 0.692 %$3,045 $3,045 $194 $3,239 Total44,405 100.000 %$438,731 $438,731 $25,563 $464,294 (A) Alloc basis:Number of Physical & Virtual Desktops, Laptops & Printers by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation of MDC SupportDetail page 87Schedule 7.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPatrol42 54.545 %$38,867 $38,867 $2,265 $41,132 Investigations14 18.182 %$12,956 $12,956 $755 $13,711 Neighborhood Services2 2.597 %$1,851 $1,851 $108 $1,959 Traffic Safety5 6.494 %$4,627 $4,627 $270 $4,897 Emergency Response11 14.286 %$10,180 $10,180 $593 $10,773 Police Adminstration3 3.896 %$2,776 $2,776 $161 $2,937 Total77 100.000 %$71,257 $71,257 $4,152 $75,409 (A) Alloc basis:Number of MDCs by Fund/Department/DivisionSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTablet SupportDetail page 88Schedule 7.0062016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration3 2.521 %$1,577 $1,577 $1,577 City Council1 0.840 %$526 $526 $526 Geographic Information Services1 0.840 %$526 $526 $32 $558 Building and Safety8 6.723 %$4,205 $4,205 $258 $4,463 Landscape & Park Maintenance6 5.042 %$3,154 $3,154 $194 $3,348 Tree Maintenance4 3.361 %$2,103 $2,103 $129 $2,232 Building Maintenance1 0.840 %$526 $526 $32 $558 Streets & Sidewalk Maintenance1 0.840 %$526 $526 $32 $558 CIP Project Engineering7 5.882 %$3,680 $3,680 $226 $3,906 Police Support Services2 1.681 %$1,051 $1,051 $65 $1,116 FD500 Water Fund17 14.286 %$8,936 $8,936 $548 $9,484 FD520 Sewer Fund24 20.168 %$12,616 $12,616 $774 $13,390 Finance 1 0.840 %$526 $526 $526 Human Resources2 1.681 %$1,051 $1,051 $65 $1,116 Community Development Admin1 0.840 %$526 $526 $32 $558 Traffic Signals & Lights5 4.202 %$2,628 $2,628 $161 $2,789 Recreation Administration2 1.681 %$1,051 $1,051 $65 $1,116 Police Adminstration1 0.840 %$526 $526 $32 $558 Fire Administration2 1.681 %$1,051 $1,051 $65 $1,116 Emergency Response2 1.681 %$1,051 $1,051 $65 $1,116 Hazard Prevention5 4.202 %$2,628 $2,628 $161 $2,789 FD290 Tourism Bid Fund1 0.840 %$526 $526 $32 $558 FD530 Transit Fund3 2.521 %$1,577 $1,577 $97 $1,674 City Attorney1 0.840 %$526 $526 $526 Long Range Planning1 0.840 %$526 $526 $32 $558 Public Works Administration1 0.840 %$526 $526 $32 $558 Flood Control1 0.840 %$526 $526 $32 $558 Facilities - Parks and Recreation3 2.521 %$1,577 $1,577 $97 $1,674 Youth Services3 2.521 %$1,577 $1,577 $97 $1,674 Neighborhood Services3 2.521 %$1,577 $1,577 $97 $1,674 All Other6 5.044 %$3,152 $3,152 $193 $3,345 Total119 100.000 %$62,554 $62,554 $3,645 $66,199 (A) Alloc basis:Number of Tablets by Fund/Department/DivisionSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofServer SupportDetail page 89Schedule 7.0072016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration35 0.233 %$681 $681 $681 City Council71 0.472 %$1,382 $1,382 $1,382 Economic Development12 0.080 %$234 $234 $15 $249 Natural Resource Protection23 0.153 %$448 $448 $28 $476 City Attorney35 0.233 %$681 $681 $681 Administration & Records559 3.716 %$10,877 $10,877 $10,877 Finance 541 3.596 %$10,527 $10,527 $10,527 Geographic Information Services1,294 8.601 %$25,179 $25,179 $1,599 $26,778 Human Resources43 0.286 %$837 $837 $53 $890 Risk Management15 0.100 %$292 $292 $19 $311 Community Development Admin124 0.824 %$2,413 $2,413 $153 $2,566 Development Review147 0.977 %$2,860 $2,860 $182 $3,042 Long Range Planning147 0.977 %$2,860 $2,860 $182 $3,042 Building and Safety323 2.147 %$6,285 $6,285 $399 $6,684 Public Works Administration79 0.525 %$1,537 $1,537 $98 $1,635 Landscape & Park Maintenance158 1.050 %$3,074 $3,074 $195 $3,269 Swim Center Maintenance13 0.086 %$253 $253 $16 $269 Tree Maintenance53 0.352 %$1,031 $1,031 $65 $1,096 Building Maintenance266 1.768 %$5,176 $5,176 $329 $5,505 Streets & Sidewalk Maintenance127 0.844 %$2,471 $2,471 $157 $2,628 Flood Control81 0.538 %$1,576 $1,576 $100 $1,676 Traffic Signals & Lights93 0.618 %$1,810 $1,810 $115 $1,925 Vehicle & Equipment Maintenace72 0.479 %$1,401 $1,401 $89 $1,490 CIP Project Engineering267 1.775 %$5,195 $5,195 $330 $5,525 Transportation/Plan Engineering280 1.861 %$5,448 $5,448 $346 $5,794 Recreation Administration68 0.452 %$1,323 $1,323 $84 $1,407 Facilities - Parks and Recreation14 0.093 %$272 $272 $17 $289 Recreational Sports14 0.093 %$272 $272 $17 $289 Youth Services27 0.179 %$525 $525 $33 $558 Community Services14 0.093 %$272 $272 $17 $289 Ranger Program41 0.273 %$798 $798 $51 $849 Aquatics & Sinsheimer Park14 0.093 %$272 $272 $17 $289 Golf Course Oper & Maint47 0.312 %$915 $915 $58 $973 Police Adminstration242 1.609 %$4,709 $4,709 $299 $5,008 Patrol1,805 11.998 %$35,122 $35,122 $2,230 $37,352 Investigations616 4.095 %$11,986 $11,986 $761 $12,747 Police Support Services2,180 14.491 %$42,419 $42,419 $2,694 $45,113 Neighborhood Services44 0.292 %$856 $856 $54 $910 Traffic Safety220 1.462 %$4,281 $4,281 $272 $4,553 Fire Administration147 0.977 %$2,860 $2,860 $182 $3,042 Emergency Response1,616 10.742 %$31,445 $31,445 $1,997 $33,442 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofServer SupportDetail page 90Schedule 7.0072016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHazard Prevention149 0.990 %$2,899 $2,899 $184 $3,083 FD290 Tourism Bid Fund9 0.060 %$175 $175 $11 $186 FD500 Water Fund592 3.935 %$11,519 $11,519 $732 $12,251 FD510 Parking Fund117 0.778 %$2,277 $2,277 $145 $2,422 FD520 Sewer Fund1,526 10.144 %$29,694 $29,694 $1,886 $31,580 FD530 Transit Fund335 2.227 %$6,519 $6,519 $414 $6,933 FD640 Reservoir Operations146 0.970 %$2,841 $2,841 $180 $3,021 Eng Dev Rev 124 0.824 %$2,413 $2,413 $153 $2,566 Community Promotion3 0.020 %$58 $58 $4 $62 Rental Housing Inspection76 0.507 %$1,482 $1,482 $94 $1,576 Total15,044 100.000 %$292,732 $292,732 $17,056 $309,788 (A) Alloc basis:Number of Physical & Virtual Servers/Appliances by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork SupportDetail page 91Schedule 7.0082016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration16 0.746 %$5,651 $5,651 $5,651 City Council27 1.259 %$9,535 $9,535 $9,535 Economic Development5 0.233 %$1,766 $1,766 $112 $1,878 Natural Resource Protection11 0.513 %$3,885 $3,885 $247 $4,132 City Attorney16 0.746 %$5,651 $5,651 $5,651 Administration & Records55 2.565 %$19,424 $19,424 $19,424 Finance 64 2.985 %$22,603 $22,603 $22,603 Geographic Information Services10 0.466 %$3,532 $3,532 $224 $3,756 Human Resources20 0.933 %$7,063 $7,063 $449 $7,512 Risk Management19 0.886 %$6,710 $6,710 $426 $7,136 Community Development Admin15 0.700 %$5,297 $5,297 $337 $5,634 Development Review15 0.700 %$5,297 $5,297 $337 $5,634 Long Range Planning15 0.700 %$5,297 $5,297 $337 $5,634 Building and Safety40 1.866 %$14,127 $14,127 $898 $15,025 Public Works Administration37 1.726 %$13,067 $13,067 $830 $13,897 Landscape & Park Maintenance19 0.886 %$6,710 $6,710 $426 $7,136 Swim Center Maintenance14 0.653 %$4,944 $4,944 $314 $5,258 Tree Maintenance3 0.140 %$1,059 $1,059 $67 $1,126 Building Maintenance32 1.493 %$11,301 $11,301 $718 $12,019 Streets & Sidewalk Maintenance18 0.840 %$6,357 $6,357 $404 $6,761 Traffic Signals & Lights11 0.513 %$3,885 $3,885 $247 $4,132 Vehicle & Equipment Maintenace4 0.187 %$1,413 $1,413 $90 $1,503 Eng Dev Rev 15 0.700 %$5,297 $5,297 $337 $5,634 CIP Project Engineering46 2.146 %$16,246 $16,246 $1,032 $17,278 Transportation/Plan Engineering19 0.886 %$6,710 $6,710 $426 $7,136 Recreation Administration40 1.866 %$14,127 $14,127 $898 $15,025 Facilities - Parks and Recreation50 2.332 %$17,658 $17,658 $1,122 $18,780 Recreational Sports15 0.700 %$5,297 $5,297 $337 $5,634 Youth Services16 0.746 %$5,651 $5,651 $359 $6,010 Community Services8 0.373 %$2,825 $2,825 $180 $3,005 Ranger Program24 1.119 %$8,476 $8,476 $539 $9,015 Aquatics & Sinsheimer Park15 0.700 %$5,297 $5,297 $337 $5,634 Golf Course Oper & Maint14 0.653 %$4,944 $4,944 $314 $5,258 Police Adminstration14 0.653 %$4,944 $4,944 $314 $5,258 Patrol158 7.369 %$55,800 $55,800 $3,546 $59,346 Investigations42 1.959 %$14,833 $14,833 $942 $15,775 Police Support Services390 18.190 %$137,735 $137,735 $8,752 $146,487 Neighborhood Services3 0.140 %$1,059 $1,059 $67 $1,126 Traffic Safety28 1.306 %$9,889 $9,889 $628 $10,517 Fire Administration24 1.119 %$8,476 $8,476 $539 $9,015 Emergency Response246 11.474 %$86,879 $86,879 $5,520 $92,399 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork SupportDetail page 92Schedule 7.0082016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHazard Prevention29 1.353 %$10,242 $10,242 $651 $10,893 FD290 Tourism Bid Fund4 0.187 %$1,413 $1,413 $90 $1,503 FD500 Water Fund140 6.530 %$49,443 $49,443 $3,142 $52,585 FD510 Parking Fund52 2.425 %$18,365 $18,365 $1,167 $19,532 FD520 Sewer Fund241 11.241 %$85,113 $85,113 $5,408 $90,521 FD530 Transit Fund27 1.259 %$9,535 $9,535 $606 $10,141 Community Promotion1 0.047 %$353 $353 $22 $375 FD640 Reservoir Operations3 0.140 %$1,059 $1,059 $67 $1,126 Flood Control5 0.233 %$1,766 $1,766 $112 $1,878 Rental Housing Inspection9 0.418 %$3,181 $3,181 $200 $3,381 Total2,144 100.000 %$757,187 $757,187 $44,117 $801,304 (A) Alloc basis:Number of Dedicated Ethernet Switch Ports by Fund/Department/Division Source: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofRadiosDetail page 93Schedule 7.0092016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration1 0.279 %$517 $517 $517 CIP Project Engineering7 1.955 %$3,622 $3,622 $212 $3,834 Building Maintenance5 1.397 %$2,587 $2,587 $151 $2,738 Vehicle & Equipment Maintenace2 0.559 %$1,035 $1,035 $60 $1,095 Police Adminstration5 1.397 %$2,587 $2,587 $151 $2,738 Fire Administration5 1.397 %$2,587 $2,587 $151 $2,738 FD500 Water Fund32 8.939 %$16,557 $16,557 $967 $17,524 FD520 Sewer Fund15 4.190 %$7,761 $7,761 $453 $8,214 Flood Control1 0.279 %$517 $517 $30 $547 FD510 Parking Fund5 1.397 %$2,587 $2,587 $151 $2,738 FD530 Transit Fund28 7.821 %$14,487 $14,487 $846 $15,333 Facilities - Parks and Recreation2 0.559 %$1,035 $1,035 $60 $1,095 Building and Safety4 1.117 %$2,070 $2,070 $121 $2,191 Natural Resource Protection1 0.279 %$517 $517 $30 $547 Landscape & Park Maintenance15 4.190 %$7,761 $7,761 $453 $8,214 Tree Maintenance2 0.559 %$1,035 $1,035 $60 $1,095 Streets & Sidewalk Maintenance12 3.352 %$6,209 $6,209 $363 $6,572 Traffic Signals & Lights2 0.559 %$1,035 $1,035 $60 $1,095 Ranger Program3 0.838 %$1,552 $1,552 $91 $1,643 Patrol68 18.994 %$35,184 $35,184 $2,056 $37,240 Investigations24 6.704 %$12,418 $12,418 $726 $13,144 Police Support Services7 1.955 %$3,622 $3,622 $212 $3,834 Neighborhood Services6 1.676 %$3,104 $3,104 $181 $3,285 Traffic Safety11 3.073 %$5,691 $5,691 $333 $6,024 Emergency Response77 21.508 %$39,840 $39,840 $2,328 $42,168 Hazard Prevention10 2.793 %$5,174 $5,174 $302 $5,476 FD640 Reservoir Operations8 2.234 %$4,140 $4,140 $244 $4,384 Total358 100.000 %$185,231 $185,231 $10,792 $196,023 (A) Alloc basis:Number of Assigned Radios by Fund/DepartmentSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTelemetryDetail page 94Schedule 7.0102016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund21 42.857 %$71,275 $71,275 $4,153 $75,428 FD520 Sewer Fund24 48.980 %$81,457 $81,457 $4,746 $86,203 FD640 Reservoir Operations4 8.163 %$13,577 $13,577 $791 $14,368 Total49 100.000 %$166,309 $166,309 $9,690 $175,999 (A) Alloc basis:Number of Controllers by Fund/Div/DeptSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofCell PhonesDetail page 95Schedule 7.0112016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration2 1.325 %$696 $696 $41 $737 CIP Project Engineering4 2.649 %$1,391 $1,391 $82 $1,473 Building Maintenance6 3.974 %$2,087 $2,087 $123 $2,210 City Council1 0.662 %$348 $348 $348 FD500 Water Fund18 11.921 %$6,261 $6,261 $370 $6,631 FD520 Sewer Fund15 9.934 %$5,218 $5,218 $308 $5,526 FD510 Parking Fund1 0.662 %$348 $348 $21 $369 Facilities - Parks and Recreation3 1.987 %$1,044 $1,044 $62 $1,106 Building and Safety2 1.325 %$696 $696 $41 $737 Landscape & Park Maintenance14 9.272 %$4,870 $4,870 $288 $5,158 Tree Maintenance2 1.325 %$696 $696 $41 $737 Streets & Sidewalk Maintenance8 5.298 %$2,783 $2,783 $164 $2,947 Traffic Signals & Lights2 1.325 %$696 $696 $41 $737 Eng Dev Rev 2 1.325 %$696 $696 $41 $737 Youth Services16 10.596 %$5,565 $5,565 $329 $5,894 Ranger Program5 3.311 %$1,739 $1,739 $103 $1,842 Patrol12 7.947 %$4,174 $4,174 $246 $4,420 Investigations1 0.662 %$348 $348 $21 $369 Emergency Response11 7.285 %$3,826 $3,826 $226 $4,052 Hazard Prevention1 0.662 %$348 $348 $21 $369 Golf Course Oper & Maint3 1.987 %$1,044 $1,044 $62 $1,106 Traffic Safety1 0.662 %$348 $348 $21 $369 FD640 Reservoir Operations1 0.662 %$348 $348 $21 $369 Aquatics & Sinsheimer Park2 1.325 %$696 $696 $41 $737 Police Support Services1 0.662 %$348 $348 $21 $369 City Administration1 0.662 %$348 $348 $348 Neighborhood Services1 0.662 %$348 $348 $21 $369 FD625 Jack House Fund1 0.662 %$348 $348 $21 $369 All Other14 9.269 %$4,865 $4,865 $283 $5,148 Total151 100.000 %$52,523 $52,523 $3,060 $55,583 (A) Alloc basis:Number of Cell Phones and Smart Phones Fund/Division/DepartmentSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofPagersDetail page 96Schedule 7.0122016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedBuilding Maintenance1 14.286 %$1,385 $1,385 $81 $1,466 Patrol2 28.571 %$2,771 $2,771 $161 $2,932 Investigations1 14.286 %$1,385 $1,385 $81 $1,466 Traffic Safety1 14.286 %$1,385 $1,385 $81 $1,466 Emergency Response1 14.286 %$1,385 $1,385 $81 $1,466 Streets & Sidewalk Maintenance1 14.285 %$1,386 $1,386 $80 $1,466 Total7 100.000 %$9,697 $9,697 $565 $10,262 (A) Alloc basis:Number of Pagers by Fund/Division/DepartmentSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofCellular Data ServicesDetail page 97Schedule 7.0132016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNatural Resource Protection1 0.353 %$534 $534 $32 $566 Finance 2 0.707 %$1,069 $1,069 $1,069 Geographic Information Services1 0.353 %$534 $534 $32 $566 Human Resources4 1.413 %$2,138 $2,138 $129 $2,267 Risk Management1 0.353 %$534 $534 $32 $566 Building and Safety18 6.360 %$9,619 $9,619 $579 $10,198 Public Works Administration3 1.060 %$1,603 $1,603 $96 $1,699 Landscape & Park Maintenance8 2.827 %$4,275 $4,275 $257 $4,532 Tree Maintenance6 2.120 %$3,206 $3,206 $193 $3,399 Streets & Sidewalk Maintenance4 1.413 %$2,138 $2,138 $129 $2,267 Vehicle & Equipment Maintenace4 1.413 %$2,138 $2,138 $129 $2,267 CIP Project Engineering14 4.947 %$7,481 $7,481 $450 $7,931 Transportation/Plan Engineering1 0.353 %$534 $534 $32 $566 Recreation Administration2 0.707 %$1,069 $1,069 $64 $1,133 Police Adminstration2 0.707 %$1,069 $1,069 $64 $1,133 Patrol43 15.194 %$22,979 $22,979 $1,383 $24,362 Investigations18 6.360 %$9,619 $9,619 $579 $10,198 Police Support Services2 0.707 %$1,069 $1,069 $64 $1,133 Fire Administration5 1.767 %$2,672 $2,672 $161 $2,833 Emergency Response22 7.774 %$11,757 $11,757 $707 $12,464 Hazard Prevention10 3.534 %$5,344 $5,344 $322 $5,666 FD500 Water Fund26 9.187 %$13,894 $13,894 $836 $14,730 FD520 Sewer Fund42 14.841 %$22,444 $22,444 $1,351 $23,795 FD530 Transit Fund3 1.060 %$1,603 $1,603 $96 $1,699 City Administration2 0.707 %$1,069 $1,069 $1,069 Ranger Program1 0.353 %$534 $534 $32 $566 City Council4 1.413 %$2,138 $2,138 $2,138 Community Development Admin1 0.353 %$534 $534 $32 $566 Building Maintenance1 0.353 %$534 $534 $32 $566 Traffic Signals & Lights5 1.767 %$2,672 $2,672 $161 $2,833 Golf Course Oper & Maint1 0.353 %$534 $534 $32 $566 Neighborhood Services2 0.707 %$1,069 $1,069 $64 $1,133 FD510 Parking Fund10 3.534 %$5,344 $5,344 $322 $5,666 Economic Development1 0.353 %$534 $534 $32 $566 City Attorney1 0.353 %$534 $534 $534 Long Range Planning1 0.353 %$534 $534 $32 $566 Flood Control1 0.353 %$534 $534 $32 $566 Facilities - Parks and Recreation1 0.353 %$534 $534 $32 $566 Youth Services3 1.060 %$1,603 $1,603 $96 $1,699 All Other6 2.125 %$3,209 $3,209 $195 $3,404 Total283 100.000 %$151,232 $151,232 $8,811 $160,043 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofCellular Data ServicesDetail page 98Schedule 7.0132016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal Allocated(A) Alloc basis:Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/DepartmentSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTelephonesDetail page 99Schedule 7.0142016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration10 1.016 %$1,759 $1,759 $1,759 Public Works Administration50 5.081 %$8,795 $8,795 $568 $9,363 Recreation Administration23 2.337 %$4,046 $4,046 $261 $4,307 Transportation/Plan Engineering7 0.711 %$1,231 $1,231 $79 $1,310 CIP Project Engineering21 2.134 %$3,694 $3,694 $238 $3,932 City Attorney13 1.321 %$2,287 $2,287 $2,287 Administration & Records13 1.321 %$2,287 $2,287 $2,287 Human Resources10 1.016 %$1,759 $1,759 $114 $1,873 Risk Management1 0.102 %$176 $176 $11 $187 Finance 53 5.386 %$9,323 $9,323 $9,323 Building Maintenance23 2.337 %$4,046 $4,046 $261 $4,307 Vehicle & Equipment Maintenace12 1.220 %$2,111 $2,111 $136 $2,247 City Council7 0.711 %$1,231 $1,231 $1,231 Police Adminstration53 5.386 %$9,323 $9,323 $602 $9,925 Fire Administration51 5.183 %$8,971 $8,971 $579 $9,550 FD500 Water Fund58 5.894 %$10,202 $10,202 $659 $10,861 FD520 Sewer Fund52 5.285 %$9,147 $9,147 $591 $9,738 FD640 Reservoir Operations6 0.610 %$1,055 $1,055 $68 $1,123 FD510 Parking Fund55 5.589 %$9,675 $9,675 $625 $10,300 FD530 Transit Fund7 0.711 %$1,231 $1,231 $79 $1,310 Facilities - Parks and Recreation23 2.337 %$4,046 $4,046 $261 $4,307 Long Range Planning8 0.813 %$1,407 $1,407 $91 $1,498 Building and Safety25 2.541 %$4,398 $4,398 $284 $4,682 Development Review8 0.813 %$1,407 $1,407 $91 $1,498 Economic Development3 0.305 %$528 $528 $34 $562 Natural Resource Protection2 0.203 %$352 $352 $23 $375 Geographic Information Services4 0.407 %$704 $704 $45 $749 Community Development Admin18 1.829 %$3,166 $3,166 $204 $3,370 Landscape & Park Maintenance33 3.354 %$5,805 $5,805 $375 $6,180 Swim Center Maintenance7 0.711 %$1,231 $1,231 $79 $1,310 Tree Maintenance10 1.016 %$1,759 $1,759 $114 $1,873 Streets & Sidewalk Maintenance8 0.813 %$1,407 $1,407 $91 $1,498 Traffic Signals & Lights4 0.407 %$704 $704 $45 $749 Eng Dev Rev 7 0.711 %$1,231 $1,231 $79 $1,310 Recreational Sports2 0.203 %$352 $352 $23 $375 Youth Services14 1.423 %$2,463 $2,463 $159 $2,622 Community Services5 0.508 %$880 $880 $57 $937 Ranger Program3 0.305 %$528 $528 $34 $562 Aquatics & Sinsheimer Park19 1.931 %$3,342 $3,342 $216 $3,558 Patrol54 5.488 %$9,499 $9,499 $613 $10,112 Investigations19 1.931 %$3,342 $3,342 $216 $3,558 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTelephonesDetail page 100Schedule 7.0142016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Support Services39 3.963 %$6,860 $6,860 $443 $7,303 Neighborhood Services2 0.203 %$352 $352 $23 $375 Traffic Safety8 0.813 %$1,407 $1,407 $91 $1,498 Emergency Response113 11.484 %$19,877 $19,877 $1,283 $21,160 Hazard Prevention11 1.118 %$1,935 $1,935 $125 $2,060 FD625 Jack House Fund2 0.203 %$352 $352 $23 $375 Golf Course Oper & Maint5 0.508 %$880 $880 $57 $937 Rental Housing Inspection3 0.308 %$523 $523 $35 $558 Total984 100.000 %$173,086 $173,086 $10,085 $183,171 (A) Alloc basis:Number of Telephones by Fund/DepartmentSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofCuesta PeakDetail page 101Schedule 7.0152016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD520 Sewer Fund1 100.000 %$10,503 $10,503 $612 $11,115 Total1 100.000 %$10,503 $10,503 $612 $11,115 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofSouth HillsDetail page 102Schedule 7.0162016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration300 30.000 %$13,026 $13,026 $759 $13,785 Fire Administration200 20.000 %$8,684 $8,684 $506 $9,190 FD500 Water Fund50 5.000 %$2,171 $2,171 $127 $2,298 FD520 Sewer Fund50 5.000 %$2,171 $2,171 $127 $2,298 FD530 Transit Fund200 20.000 %$8,684 $8,684 $506 $9,190 Public Works Administration200 20.000 %$8,685 $8,685 $505 $9,190 Total1,000 100.000 %$43,421 $43,421 $2,530 $45,951 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTassajaraDetail page 103Schedule 7.0172016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration2 33.333 %$14,689 $14,689 $856 $15,545 Fire Administration2 33.333 %$14,689 $14,689 $856 $15,545 Public Works Administration1 16.667 %$7,344 $7,344 $428 $7,772 FD500 Water Fund1 16.667 %$7,344 $7,344 $428 $7,772 Total6 100.000 %$44,066 $44,066 $2,568 $46,634 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofDevelopment ReviewDetail page 104Schedule 7.0182016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDevelopment Review100 100.000 %$110,229 $110,229 $6,422 $116,651 Total100 100.000 %$110,229 $110,229 $6,422 $116,651 (A) Alloc basis:Direct Allocation to Development ReviewSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 105Schedule 7.0192016TotalNetwork Services & Desktop Support MDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryCell PhonesCity Council$20,802 $5,642 $526 $1,382 $9,535 $348 City Administration$14,991 $3,389 $1,577 $681 $5,651 $517 $348 City Attorney$13,631 $3,952 $526 $681 $5,651 Administration & Records$39,791 $7,203 $10,877 $19,424 Finance $59,372 $15,324 $526 $10,527 $22,603 Geographic Information Services$35,832 $3,425 $558 $26,778 $3,756 Human Resources$18,323 $4,665 $1,116 $890 $7,512 Risk Management$9,839 $1,639 $311 $7,136 Public Works Administration$51,670 $6,819 $558 $1,635 $13,897 $737 Building Maintenance$34,843 $5,474 $558 $5,505 $12,019 $2,738 $2,210 Vehicle & Equipment Maintenace$14,381 $5,779 $1,490 $1,503 $1,095 CIP Project Engineering$61,740 $17,861 $3,906 $5,525 $17,278 $3,834 $1,473 Transportation/Plan Engineering$21,951 $7,145 $5,794 $7,136 Economic Development$4,368 $1,113 $249 $1,878 Natural Resource Protection$8,324 $2,228 $476 $4,132 $547 Community Promotion$710 $273 $62 $375 Community Development Admin$18,388 $5,694 $558 $2,566 $5,634 Development Review$132,225 $5,400 $3,042 $5,634 Long Range Planning$16,698 $5,400 $558 $3,042 $5,634 Building and Safety$60,874 $16,894 $4,463 $6,684 $15,025 $2,191 $737 Eng Dev Rev $16,698 $6,451 $2,566 $5,634 $737 Landscape & Park Maintenance$51,495 $13,658 $3,348 $3,269 $7,136 $8,214 $5,158 Swim Center Maintenance$7,888 $1,051 $269 $5,258 Tree Maintenance$15,761 $4,203 $2,232 $1,096 $1,126 $1,095 $737 Streets & Sidewalk Maintenance$35,403 $10,706 $558 $2,628 $6,761 $6,572 $2,947 Flood Control$12,054 $6,829 $558 $1,676 $1,878 $547 Traffic Signals & Lights$16,477 $2,217 $2,789 $1,925 $4,132 $1,095 $737 Rental Housing Inspection$8,754 $3,239 $1,576 $3,381 Recreation Administration$29,449 $6,461 $1,116 $1,407 $15,025 Facilities - Parks and Recreation$29,109 $1,292 $1,674 $289 $18,780 $1,095 $1,106 Recreational Sports$7,590 $1,292 $289 $5,634 Youth Services$21,042 $2,585 $1,674 $558 $6,010 $5,894 Community Services$5,523 $1,292 $289 $3,005 Ranger Program$18,354 $3,877 $849 $9,015 $1,643 $1,842 Aquatics & Sinsheimer Park$12,319 $2,101 $289 $5,634 $737 Golf Course Oper & Maint$14,093 $5,253 $973 $5,258 $1,106 Police Adminstration$64,011 $7,124 $2,937 $558 $5,008 $5,258 $2,738 Patrol$263,125 $46,229 $41,132 $37,352 $59,346 $37,240 $4,420 Investigations$86,728 $15,760 $13,711 $12,747 $15,775 $13,144 $369 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 106Schedule 7.0192016PagersCellular Data ServicesTelephonesCuesta PeakSouth HillsTassajaraDevelopment ReviewCity Council$2,138 $1,231 City Administration$1,069 $1,759 City Attorney$534 $2,287 Administration & Records$2,287 Finance $1,069 $9,323 Geographic Information Services$566 $749 Human Resources$2,267 $1,873 Risk Management$566 $187 Public Works Administration$1,699 $9,363 $9,190 $7,772 Building Maintenance$1,466 $566 $4,307 Vehicle & Equipment Maintenace$2,267 $2,247 CIP Project Engineering$7,931 $3,932 Transportation/Plan Engineering$566 $1,310 Economic Development$566 $562 Natural Resource Protection$566 $375 Community PromotionCommunity Development Admin$566 $3,370 Development Review$1,498 $116,651 Long Range Planning$566 $1,498 Building and Safety$10,198 $4,682 Eng Dev Rev $1,310 Landscape & Park Maintenance$4,532 $6,180 Swim Center Maintenance$1,310 Tree Maintenance$3,399 $1,873 Streets & Sidewalk Maintenance$1,466 $2,267 $1,498 Flood Control$566 Traffic Signals & Lights$2,833 $749 Rental Housing Inspection$558 Recreation Administration$1,133 $4,307 Facilities - Parks and Recreation$566 $4,307 Recreational Sports$375 Youth Services$1,699 $2,622 Community Services$937 Ranger Program$566 $562 Aquatics & Sinsheimer Park$3,558 Golf Course Oper & Maint$566 $937 Police Adminstration$1,133 $9,925 $13,785 $15,545 Patrol$2,932 $24,362 $10,112 Investigations$1,466 $10,198 $3,558 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 107Schedule 7.0192016TotalNetwork Services & Desktop Support MDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryCell PhonesPolice Support Services$231,097 $25,742 $1,116 $45,113 $146,487 $3,834 $369 Neighborhood Services$12,932 $2,101 $1,959 $1,674 $910 $1,126 $3,285 $369 Traffic Safety$36,678 $7,354 $4,897 $4,553 $10,517 $6,024 $369 Fire Administration$57,652 $4,623 $1,116 $3,042 $9,015 $2,738 Emergency Response$275,250 $56,210 $10,773 $1,116 $33,442 $92,399 $42,168 $4,052 Hazard Prevention$37,270 $6,934 $2,789 $3,083 $10,893 $5,476 $369 FD290 Tourism Bid Fund$3,077 $830 $558 $186 $1,503 FD500 Water Fund$243,584 $34,020 $9,484 $12,251 $52,585 $17,524 $75,428 $6,631 FD510 Parking Fund$54,685 $13,658 $2,422 $19,532 $2,738 $369 FD520 Sewer Fund$320,645 $38,265 $13,390 $31,580 $90,521 $8,214 $86,203 $5,526 FD530 Transit Fund$49,527 $3,247 $1,674 $6,933 $10,141 $15,333 FD625 Jack House Fund$744 $369 FD640 Reservoir Operations$28,762 $4,371 $3,021 $1,126 $4,384 $14,368 $369 All Other$11,897 $3,345 $5,148 Total$2,718,426 $464,294 $75,409 $66,199 $309,788 $801,304 $196,023 $175,999 $55,583 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 108Schedule 7.0192016PagersCellular Data ServicesTelephonesCuesta PeakSouth HillsTassajaraDevelopment ReviewPolice Support Services$1,133 $7,303 Neighborhood Services$1,133 $375 Traffic Safety$1,466 $1,498 Fire Administration$2,833 $9,550 $9,190 $15,545 Emergency Response$1,466 $12,464 $21,160 Hazard Prevention$5,666 $2,060 FD290 Tourism Bid FundFD500 Water Fund$14,730 $10,861 $2,298 $7,772 FD510 Parking Fund$5,666 $10,300 FD520 Sewer Fund$23,795 $9,738 $11,115 $2,298 FD530 Transit Fund$1,699 $1,310 $9,190 FD625 Jack House Fund$375 FD640 Reservoir Operations$1,123 All Other$3,404 Total$10,262 $160,043 $183,171 $11,115 $45,951 $46,634 $116,651 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2016 SCHEDULE 8.01 GEOGRAPHIC INFORMATION SERVICES NATURE AND EXTENT OF SERVICE The Geographic Information Services Division is responsible for operating and maintaining the City's geographic information system (GIS) which is defined in the industry as an “organized collection of computer hardware, software, geographic data, and personnel designed to efficiently capture, store, update, manipulate, analyze, and display all forms of geographically referenced information.” Program goals are to develop and implement an accurate, comprehensive, and up-to-date geographic information system, provide quick and easy access to GIS data with reasonable security, and promote use of GIS to expedite work processes. Costs are allocated as follows: GIS – These costs are related to both the GIS activities and system expenditures related to keeping the GIS system current and functioning for the needs of the City. Costs are allocated based on an estimate of time spent by fund/department/division. IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationGeographic Information ServicesCosts to be allocatedDetail page 110Schedule 8.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$520,475 $520,475 Allocated additions: 10000000 - Building Charge$4,806 $4,806 10010200 - City Council$1,103 $628 $1,731 10010100 - City Administration$5,361 $791 $6,152 10015100 - City Attorney$4,336 $815 $5,151 10020100 - Administration & Records$648 $150 $798 10025100 - Finance $8,782 $1,652 $10,434 10025300 - Network Services$33,696 $2,136 $35,832 10026100 - Support Services$1,060 $1,060 10030100 - Human Resources$6,608 $6,608 10030200 - Risk Management$32,762 $32,762 10030300 - Wellness Program$135 $135 10050230 - Building Maintenance$10,160 $10,160 Total allocated additions:$58,732 $56,897 $115,629 $115,629 Total to be allocated$579,207 $56,897 $636,104 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationGeographic Information ServicesSchedule of costs to beallocated by functionDetail page 111Schedule 8.0032016TotalGeneral & AdminGISWages & BenefitsSALARIES & WAGES$322,630 $116,921 $205,709 FRINGE BENEFITS$127,039 $46,039 $81,000 Other Expense and CostSERVICES & SUPPLIES$70,806 $25,660 $45,146 Departmental Expenditures$520,475 $188,620 $331,855 Additions: 1stOther$58,732 $58,732 Functional Cost$579,207 $247,352 $331,855 Reallocate Admin($247,352) $247,352 Allocable Costs$579,207 $579,207 1st Allocation$579,207 $579,207 Additions: 2ndOther$56,897 $56,897 Functional Cost$56,897 $56,897 Reallocate Admin($56,897) $56,897 Allocable Costs$56,897 $56,897 2nd Allocation$56,897 $56,897 Total allocated$636,104 $636,104 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationGeographic Information ServicesDetail allocation ofGISDetail page 112Schedule 8.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration750 11.763 %$68,131 $68,131 $6,940 $75,071 Community Development Admin1,276 20.013 %$115,914 $115,914 $11,807 $127,721 FD500 Water Fund961 15.072 %$87,299 $87,299 $8,892 $96,191 FD520 Sewer Fund961 15.072 %$87,299 $87,299 $8,892 $96,191 Fire Administration611 9.583 %$55,504 $55,504 $5,654 $61,158 Police Adminstration970 15.213 %$88,116 $88,116 $8,975 $97,091 Recreation Administration325 5.097 %$29,524 $29,524 $3,007 $32,531 City Administration195 3.058 %$17,714 $17,714 $17,714 City Attorney32 0.502 %$2,907 $2,907 $2,907 Flood Control295 4.627 %$26,799 $26,799 $2,730 $29,529 Total6,376 100.000 %$579,207 $579,207 $56,897 $636,104 (A) Alloc basis:Estimate of Time by Department/Fund (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationGeographic Information ServicesDepartmental CostAllocation SummaryDetail page 113Schedule 8.0052016TotalGISCity Administration$17,714 $17,714 City Attorney$2,907 $2,907 Public Works Administration$75,071 $75,071 Community Development Admin$127,721 $127,721 Flood Control$29,529 $29,529 Recreation Administration$32,531 $32,531 Police Adminstration$97,091 $97,091 Fire Administration$61,158 $61,158 FD500 Water Fund$96,191 $96,191 FD520 Sewer Fund$96,191 $96,191 Total$636,104 $636,104 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 9.01 SUPPORT SERVICES NATURE AND EXTENT OF SERVICE The Support Services Division is responsible for administering and accounting for indirect costs not easily charged to operating programs or projects. This program has four major activities: copier maintenance and supplies, postage, city-wide memberships, and funding a minor amount of unforeseen costs during the course of each budget year with the City Manager’s approval. Costs are allocated as follows: General Support Services – These costs are not specifically identified with a particular fund or program. Certain eligible costs are allocated based on total operating expenditures by fund/department/division. Postage – These costs are generated by the City's central postage meter. Costs are allocated based on full time equivalent (FTE) by fund/department/division. Police are excluded from this allocation. Parking – These costs represent the annual charge to various programs by the Parking Enterprise Fund to allow staff to park their city-owned, assigned vehicles in one of the parking structures. Programs that pay their own parking fees are not included in the calculation. IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationSupport ServicesCosts to be allocatedDetail page 115Schedule 9.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$215,027 $215,027 Deductions: VENTURES CONTINGENCIES($41,788) Total deductions:($41,788)($41,788) Allocated additions: 10010200 - City Council$456 $260 $716 10010100 - City Administration$2,215 $327 $2,542 10015100 - City Attorney$1,792 $337 $2,129 10025100 - Finance $2,705 $389 $3,094 Total allocated additions:$7,168 $1,313 $8,481 $8,481 Total to be allocated$180,407 $1,313 $181,720 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationSupport ServicesSchedule of costs to beallocated by functionDetail page 116Schedule 9.0032016TotalGeneral & AdminGeneral Support ServicesPostageParkingOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSUPPORT SERVICES$100,461 $100,461 PARKING$31,500 $31,500 POSTAGE$41,278 $41,278 VENTURES CONTINGENCIES$41,788 $41,788 Departmental Expenditures$215,027 $41,788 $100,461 $41,278 $31,500 Cost AdjustmentsDeductions($41,788)($41,788)Additions: 1stOther$7,168 $7,168 Functional Cost$180,407 $7,168 $100,461 $41,278 $31,500 Reallocate Admin($7,168) $4,157 $1,708 $1,303 Allocable Costs$180,407 $104,618 $42,986 $32,803 1st Allocation$180,407 $104,618 $42,986 $32,803 Additions: 2ndOther$1,313 $1,313 Functional Cost$1,313 $1,313 Reallocate Admin($1,313) $761 $313 $239 Allocable Costs$1,313 $761 $313 $239 2nd Allocation$1,313 $761 $313 $239 Total allocated$181,720 $105,379 $43,299 $33,042 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationSupport ServicesDetail allocation ofGeneral Support ServicesDetail page 117Schedule 9.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration770,619 1.018 %$1,065 $1,065 $1,065 City Council154,921 0.205 %$214 $214 $214 Cultural Activities302,410 0.399 %$418 $418 $3 $421 Economic Development216,527 0.286 %$299 $299 $2 $301 Natural Resource Protection429,905 0.568 %$594 $594 $5 $599 Community Promotion407,227 0.538 %$563 $563 $4 $567 City Attorney791,896 1.046 %$1,094 $1,094 $1,094 Administration & Records550,828 0.727 %$761 $761 $761 Finance 1,598,380 2.111 %$2,208 $2,208 $2,208 Network Services2,461,933 3.251 %$3,401 $3,401 $3,401 Human Resources790,879 1.044 %$1,093 $1,093 $9 $1,102 Risk Management4,066,945 5.370 %$5,618 $5,618 $45 $5,663 Wellness Program20,139 0.027 %$28 $28 $28 Community Development Admin593,049 0.783 %$819 $819 $7 $826 Commissions & Committees41,169 0.054 %$57 $57 $57 Development Review773,185 1.021 %$1,068 $1,068 $9 $1,077 Long Range Planning720,959 0.952 %$996 $996 $8 $1,004 Building and Safety1,578,228 2.084 %$2,180 $2,180 $17 $2,197 Public Works Administration975,334 1.288 %$1,347 $1,347 $11 $1,358 Landscape & Park Maintenance2,307,966 3.048 %$3,188 $3,188 $25 $3,213 Swim Center Maintenance374,435 0.494 %$517 $517 $4 $521 Tree Maintenance496,672 0.656 %$686 $686 $5 $691 Building Maintenance1,102,501 1.456 %$1,523 $1,523 $12 $1,535 Streets & Sidewalk Maintenance1,117,610 1.476 %$1,544 $1,544 $12 $1,556 Flood Control270,784 0.358 %$374 $374 $3 $377 Traffic Signals & Lights380,110 0.502 %$525 $525 $4 $529 Vehicle & Equipment Maintenace1,066,202 1.408 %$1,473 $1,473 $12 $1,485 Eng Dev Rev 622,339 0.822 %$860 $860 $7 $867 CIP Project Engineering1,818,636 2.402 %$2,512 $2,512 $20 $2,532 Transportation/Plan Engineering523,327 0.691 %$723 $723 $6 $729 Human Relations233,119 0.308 %$322 $322 $3 $325 Recreation Administration666,857 0.881 %$921 $921 $7 $928 Facilities - Parks and Recreation215,884 0.285 %$298 $298 $2 $300 Recreational Sports313,433 0.414 %$433 $433 $3 $436 Youth Services916,236 1.210 %$1,266 $1,266 $10 $1,276 Community Services250,360 0.331 %$346 $346 $3 $349 Ranger Program314,494 0.415 %$434 $434 $3 $437 Aquatics & Sinsheimer Park342,920 0.453 %$474 $474 $4 $478 Police Adminstration1,454,267 1.920 %$2,009 $2,009 $16 $2,025 Patrol6,589,530 8.701 %$9,103 $9,103 $73 $9,176 Investigations2,741,900 3.621 %$3,788 $3,788 $30 $3,818 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationSupport ServicesDetail allocation ofGeneral Support ServicesDetail page 118Schedule 9.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNeighborhood Services220,222 0.291 %$304 $304 $2 $306 Traffic Safety669,278 0.884 %$925 $925 $7 $932 Fire Administration883,201 1.166 %$1,220 $1,220 $10 $1,230 Emergency Response8,592,688 11.347 %$11,871 $11,871 $95 $11,966 Hazard Prevention781,727 1.032 %$1,080 $1,080 $9 $1,089 Training Services113,278 0.150 %$156 $156 $1 $157 Technical Services50,861 0.067 %$70 $70 $1 $71 Disaster Preparedness48,140 0.064 %$67 $67 $1 $68 FD210 Downtown Bid Fund222,111 0.293 %$307 $307 $2 $309 FD240 CDBG Fund270,230 0.357 %$373 $373 $3 $376 FD500 Water Fund4,655,855 6.148 %$6,432 $6,432 $51 $6,483 FD510 Parking Fund1,835,753 2.424 %$2,536 $2,536 $20 $2,556 FD520 Sewer Fund5,990,542 7.911 %$8,276 $8,276 $66 $8,342 Golf Course Oper & Maint576,352 0.761 %$796 $796 $6 $802 FD640 Reservoir Operations838,529 1.107 %$1,158 $1,158 $9 $1,167 Geographic Information Services520,475 0.687 %$719 $719 $719 FD290 Tourism Bid Fund1,395,253 1.842 %$1,928 $1,928 $15 $1,943 FD530 Transit Fund2,920,657 3.857 %$4,035 $4,035 $32 $4,067 Development Services424,425 0.560 %$586 $586 $5 $591 FD250 Law Enforcement Grant Fund141,850 0.187 %$196 $196 $2 $198 FD625 Jack House Fund1,422 0.002 %$2 $2 $2 Fire Apparatus Service381,466 0.504 %$527 $527 $4 $531 Rental Housing Inspection208,654 0.276 %$288 $288 $2 $290 Police Support Services2,416,994 3.192 %$3,339 $3,339 $27 $3,366 FEMA PPE Grant115,046 0.152 %$159 $159 $1 $160 FD300 Debt Service Fund1,500 0.002 %$2 $2 $2 FD653 Hazardous Mat Task Force Fund57,052 0.075 %$79 $79 $6 $85 FD655 Bomb Task Force Fund7,625 0.010 %$11 $11 $11 FD650 Narcotics Task Force Fund23,534 0.028 %$34 $34 $34 Total75,728,835 100.000 %$104,618 $104,618 $761 $105,379 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationSupport ServicesDetail allocation ofPostageDetail page 119Schedule 9.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Administration400 1.059 %$455 $455 $4 $459 Flood Control355 0.940 %$404 $404 $3 $407 Recreation Administration500 1.324 %$569 $569 $5 $574 Building Maintenance500 1.324 %$569 $569 $5 $574 Long Range Planning500 1.324 %$569 $569 $5 $574 Building and Safety1,400 3.707 %$1,593 $1,593 $13 $1,606 Development Review500 1.324 %$569 $569 $5 $574 Economic Development100 0.265 %$114 $114 $1 $115 Natural Resource Protection200 0.530 %$228 $228 $2 $230 City Administration300 0.794 %$341 $341 $341 Public Works Administration700 1.853 %$797 $797 $6 $803 Recreational Sports4,205 11.133 %$4,786 $4,786 $38 $4,824 Transportation/Plan Engineering625 1.655 %$711 $711 $6 $717 CIP Project Engineering1,570 4.157 %$1,787 $1,787 $14 $1,801 City Attorney300 0.794 %$341 $341 $341 Administration & Records535 1.416 %$609 $609 $609 Human Resources370 0.980 %$421 $421 $3 $424 Risk Management130 0.344 %$148 $148 $1 $149 Finance 1,214 3.214 %$1,382 $1,382 $1,382 Network Services770 2.039 %$876 $876 $876 Facilities - Parks and Recreation100 0.265 %$114 $114 $1 $115 Vehicle & Equipment Maintenace450 1.191 %$512 $512 $4 $516 Geographic Information Services300 0.794 %$341 $341 $341 Community Promotion25 0.066 %$28 $28 $28 Community Development Admin900 2.383 %$1,024 $1,024 $8 $1,032 Landscape & Park Maintenance1,620 4.289 %$1,844 $1,844 $15 $1,859 Swim Center Maintenance100 0.265 %$114 $114 $1 $115 Tree Maintenance400 1.059 %$455 $455 $4 $459 Streets & Sidewalk Maintenance1,075 2.846 %$1,223 $1,223 $10 $1,233 Traffic Signals & Lights200 0.530 %$228 $228 $2 $230 Eng Dev Rev 600 1.589 %$683 $683 $5 $688 Youth Services200 0.530 %$228 $228 $2 $230 Community Services100 0.265 %$114 $114 $1 $115 Ranger Program450 1.191 %$512 $512 $4 $516 Neighborhood Services100 0.265 %$114 $114 $1 $115 Traffic Safety500 1.324 %$569 $569 $5 $574 Emergency Response4,500 11.914 %$5,121 $5,121 $41 $5,162 Hazard Prevention600 1.589 %$683 $683 $5 $688 FD500 Water Fund3,050 8.075 %$3,471 $3,471 $28 $3,499 FD520 Sewer Fund3,350 8.869 %$3,813 $3,813 $31 $3,844 FD530 Transit Fund325 0.860 %$370 $370 $3 $373 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationSupport ServicesDetail allocation ofPostageDetail page 120Schedule 9.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD640 Reservoir Operations390 1.033 %$444 $444 $4 $448 FD290 Tourism Bid Fund75 0.199 %$85 $85 $1 $86 Golf Course Oper & Maint580 1.536 %$660 $660 $5 $665 Aquatics & Sinsheimer Park100 0.265 %$114 $114 $1 $115 FD510 Parking Fund2,207 5.843 %$2,512 $2,512 $20 $2,532 Rental Housing Inspection300 0.789 %$341 $341 $341 Total37,771 100.000 %$42,986 $42,986 $313 $43,299 (A) Alloc basis:Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:Staffing Summaries IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationSupport ServicesDetail allocation ofParkingDetail page 121Schedule 9.0062016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedBuilding and Safety20,340 64.571 %$21,181 $21,181 $154 $21,335 Building Maintenance4,860 15.429 %$5,061 $5,061 $37 $5,098 Public Works Administration6,300 20.000 %$6,561 $6,561 $48 $6,609 Total31,500 100.000 %$32,803 $32,803 $239 $33,042 (A) Alloc basis:Parking Fee Charged by DepartmentSource:Building Division Parking Patrons worksheet; Public Works Parking PSSworksheet;; Builking Services Parking Costs worksheet IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationSupport ServicesDepartmental CostAllocation SummaryDetail page 122Schedule 9.0072016TotalGeneral Support ServicesPostageParkingCity Council$214 $214 City Administration$1,406 $1,065 $341 City Attorney$1,435 $1,094 $341 Administration & Records$1,370 $761 $609 Finance $3,590 $2,208 $1,382 Network Services$4,277 $3,401 $876 Geographic Information Services$1,060 $719 $341 Human Resources$1,526 $1,102 $424 Risk Management$5,812 $5,663 $149 Wellness Program$28 $28 Public Works Administration$8,770 $1,358 $803 $6,609 Building Maintenance$7,207 $1,535 $574 $5,098 Vehicle & Equipment Maintenace$2,001 $1,485 $516 CIP Project Engineering$4,333 $2,532 $1,801 Transportation/Plan Engineering$1,446 $729 $717 Cultural Activities$421 $421 Economic Development$416 $301 $115 Natural Resource Protection$829 $599 $230 Community Promotion$595 $567 $28 Human Relations$325 $325 Community Development Admin$1,858 $826 $1,032 Commissions & Committees$57 $57 Development Review$1,651 $1,077 $574 Long Range Planning$1,578 $1,004 $574 Building and Safety$25,138 $2,197 $1,606 $21,335 Eng Dev Rev $1,555 $867 $688 Landscape & Park Maintenance$5,072 $3,213 $1,859 Swim Center Maintenance$636 $521 $115 Tree Maintenance$1,150 $691 $459 Streets & Sidewalk Maintenance$2,789 $1,556 $1,233 Flood Control$784 $377 $407 Traffic Signals & Lights$759 $529 $230 Development Services$591 $591 Rental Housing Inspection$631 $290 $341 Recreation Administration$1,502 $928 $574 Facilities - Parks and Recreation$415 $300 $115 Recreational Sports$5,260 $436 $4,824 Youth Services$1,506 $1,276 $230 Community Services$464 $349 $115 Ranger Program$953 $437 $516 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationSupport ServicesDepartmental CostAllocation SummaryDetail page 123Schedule 9.0072016TotalGeneral Support ServicesPostageParkingAquatics & Sinsheimer Park$593 $478 $115 Golf Course Oper & Maint$1,467 $802 $665 Police Adminstration$2,025 $2,025 Patrol$9,176 $9,176 Investigations$3,818 $3,818 Police Support Services$3,366 $3,366 Neighborhood Services$421 $306 $115 Traffic Safety$1,506 $932 $574 Fire Administration$1,689 $1,230 $459 Emergency Response$17,128 $11,966 $5,162 Fire Apparatus Service$531 $531 FEMA PPE Grant$160 $160 Hazard Prevention$1,777 $1,089 $688 Training Services$157 $157 Technical Services$71 $71 Disaster Preparedness$68 $68 FD210 Downtown Bid Fund$309 $309 FD240 CDBG Fund$376 $376 FD250 Law Enforcement Grant Fund$198 $198 FD290 Tourism Bid Fund$2,029 $1,943 $86 FD300 Debt Service Fund$2 $2 FD500 Water Fund$9,982 $6,483 $3,499 FD510 Parking Fund$5,088 $2,556 $2,532 FD520 Sewer Fund$12,186 $8,342 $3,844 FD530 Transit Fund$4,440 $4,067 $373 FD625 Jack House Fund$2 $2 FD640 Reservoir Operations$1,615 $1,167 $448 FD650 Narcotics Task Force Fund$34 $34 FD653 Hazardous Mat Task Force Fund$85 $85 FD655 Bomb Task Force Fund$11 $11 Total$181,720 $105,379 $43,299 $33,042 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2016 SCHEDULE 10.01 HUMAN RESOURCES NATURE AND EXTENT OF SERVICE The Human Resources Department is responsible for providing support to all City departments for all aspects of attracting and retaining highly-qualified employees. The program manages a variety of functions including coordination of recruitment and employee selection, classification and compensation, performance management, employee training and development, labor relations and negotiations, and statutory and regulatory compliance. Program goals are: maintain highly-qualified, well-trained, and motivated City employees; manage legal and unbiased recruitment and retention practices; ensure competitive pay and benefits; maintain accurate job classifications. Costs are allocated as follows: Human Resources – These costs are allocated based on full time equivalent (FTE) by fund/department/division. IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesCosts to be allocatedDetail page 125Schedule 10.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$790,879 $790,879 Allocated additions: 10000000 - Building Charge$2,260 $2,260 10010200 - City Council$1,676 $955 $2,631 10010100 - City Administration$8,147 $1,202 $9,349 10015100 - City Attorney$6,589 $1,238 $7,827 10020100 - Administration & Records$5,874 $1,634 $7,508 10025100 - Finance $9,797 $1,790 $11,587 10025300 - Network Services$17,235 $1,088 $18,323 10026100 - Support Services$1,514 $12 $1,526 10030200 - Risk Management$40,407 $40,407 10030300 - Wellness Program$167 $167 10050230 - Building Maintenance$11,705 $11,705 Total allocated additions:$53,092 $60,198 $113,290 $113,290 Total to be allocated$843,971 $60,198 $904,169 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesSchedule of costs to beallocated by functionDetail page 126Schedule 10.0032016TotalGeneral & AdminHuman ResourcesWages & BenefitsSALARIES & WAGES$328,841 $328,841 FRINGE BENEFITS$136,233 $136,233 Other Expense and CostSERVICES & SUPPLIES$325,805 $325,805 Departmental Expenditures$790,879 $790,879 Additions: 1stOther$53,092 $53,092 Functional Cost$843,971 $53,092 $790,879 Reallocate Admin($53,092) $53,092 Allocable Costs$843,971 $843,971 1st Allocation$843,971 $843,971 Additions: 2ndOther$60,198 $60,198 Functional Cost$60,198 $60,198 Reallocate Admin($60,198) $60,198 Allocable Costs$60,198 $60,198 2nd Allocation$60,198 $60,198 Total allocated$904,169 $904,169 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDetail allocation ofHuman ResourcesDetail page 127Schedule 10.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTree Maintenance400 1.044 %$8,810 $8,810 $687 $9,497 Building Maintenance500 1.305 %$11,013 $11,013 $858 $11,871 Streets & Sidewalk Maintenance965 2.518 %$21,255 $21,255 $1,657 $22,912 Flood Control325 0.848 %$7,158 $7,158 $558 $7,716 Traffic Signals & Lights200 0.522 %$4,405 $4,405 $343 $4,748 Vehicle & Equipment Maintenace450 1.174 %$9,912 $9,912 $772 $10,684 CIP Project Engineering1,500 3.915 %$33,039 $33,039 $2,575 $35,614 Transportation/Plan Engineering600 1.566 %$13,216 $13,216 $1,030 $14,246 Recreation Administration500 1.305 %$11,013 $11,013 $858 $11,871 Facilities - Parks and Recreation100 0.261 %$2,203 $2,203 $172 $2,375 Recreational Sports100 0.261 %$2,203 $2,203 $172 $2,375 Youth Services200 0.522 %$4,405 $4,405 $343 $4,748 Community Services100 0.261 %$2,203 $2,203 $172 $2,375 Ranger Program450 1.174 %$9,912 $9,912 $772 $10,684 Aquatics & Sinsheimer Park100 0.261 %$2,203 $2,203 $172 $2,375 Golf Course Oper & Maint400 1.044 %$8,810 $8,810 $687 $9,497 Police Adminstration550 1.435 %$12,114 $12,114 $944 $13,058 Patrol4,100 10.700 %$90,307 $90,307 $7,038 $97,345 Investigations1,400 3.654 %$30,836 $30,836 $2,403 $33,239 Police Support Services2,000 5.220 %$44,052 $44,052 $3,433 $47,485 Neighborhood Services100 0.261 %$2,203 $2,203 $172 $2,375 Traffic Safety500 1.305 %$11,013 $11,013 $858 $11,871 Fire Administration400 1.044 %$8,810 $8,810 $687 $9,497 Emergency Response4,400 11.483 %$96,914 $96,914 $7,553 $104,467 Hazard Prevention600 1.566 %$13,216 $13,216 $1,030 $14,246 Rental Housing Inspection300 0.783 %$6,608 $6,608 $515 $7,123 FD290 Tourism Bid Fund75 0.196 %$1,652 $1,652 $129 $1,781 FD500 Water Fund3,050 7.960 %$67,179 $67,179 $5,236 $72,415 FD510 Parking Fund1,007 2.628 %$22,180 $22,180 $1,729 $23,909 FD520 Sewer Fund3,350 8.743 %$73,787 $73,787 $5,751 $79,538 FD530 Transit Fund300 0.783 %$6,608 $6,608 $515 $7,123 FD640 Reservoir Operations390 1.018 %$8,590 $8,590 $669 $9,259 City Administration300 0.783 %$6,608 $6,608 $6,608 Economic Development100 0.261 %$2,203 $2,203 $172 $2,375 Natural Resource Protection200 0.522 %$4,405 $4,405 $343 $4,748 Community Promotion25 0.065 %$551 $551 $43 $594 City Attorney300 0.783 %$6,608 $6,608 $6,608 Administration & Records500 1.305 %$11,013 $11,013 $11,013 Finance 1,200 3.132 %$26,431 $26,431 $26,431 Network Services650 1.696 %$14,317 $14,317 $14,317 Geographic Information Services300 0.783 %$6,608 $6,608 $6,608 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDetail allocation ofHuman ResourcesDetail page 128Schedule 10.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedRisk Management130 0.339 %$2,863 $2,863 $223 $3,086 Community Development Admin500 1.305 %$11,013 $11,013 $858 $11,871 Development Review500 1.305 %$11,013 $11,013 $858 $11,871 Long Range Planning500 1.305 %$11,013 $11,013 $858 $11,871 Eng Dev Rev 500 1.305 %$11,013 $11,013 $858 $11,871 Building and Safety1,300 3.393 %$28,634 $28,634 $2,232 $30,866 Public Works Administration600 1.566 %$13,216 $13,216 $1,030 $14,246 Landscape & Park Maintenance1,200 3.132 %$26,431 $26,431 $2,060 $28,491 Swim Center Maintenance100 0.260 %$2,202 $2,202 $173 $2,375 Total38,317 100.000 %$843,971 $843,971 $60,198 $904,169 (A) Alloc basis:Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDepartmental CostAllocation SummaryDetail page 129Schedule 10.0052016TotalHuman ResourcesCity Administration$6,608 $6,608 City Attorney$6,608 $6,608 Administration & Records$11,013 $11,013 Finance $26,431 $26,431 Network Services$14,317 $14,317 Geographic Information Services$6,608 $6,608 Risk Management$3,086 $3,086 Public Works Administration$14,246 $14,246 Building Maintenance$11,871 $11,871 Vehicle & Equipment Maintenace$10,684 $10,684 CIP Project Engineering$35,614 $35,614 Transportation/Plan Engineering$14,246 $14,246 Economic Development$2,375 $2,375 Natural Resource Protection$4,748 $4,748 Community Promotion$594 $594 Community Development Admin$11,871 $11,871 Development Review$11,871 $11,871 Long Range Planning$11,871 $11,871 Building and Safety$30,866 $30,866 Eng Dev Rev $11,871 $11,871 Landscape & Park Maintenance$28,491 $28,491 Swim Center Maintenance$2,375 $2,375 Tree Maintenance$9,497 $9,497 Streets & Sidewalk Maintenance$22,912 $22,912 Flood Control$7,716 $7,716 Traffic Signals & Lights$4,748 $4,748 Rental Housing Inspection$7,123 $7,123 Recreation Administration$11,871 $11,871 Facilities - Parks and Recreation$2,375 $2,375 Recreational Sports$2,375 $2,375 Youth Services$4,748 $4,748 Community Services$2,375 $2,375 Ranger Program$10,684 $10,684 Aquatics & Sinsheimer Park$2,375 $2,375 Golf Course Oper & Maint$9,497 $9,497 Police Adminstration$13,058 $13,058 Patrol$97,345 $97,345 Investigations$33,239 $33,239 Police Support Services$47,485 $47,485 Neighborhood Services$2,375 $2,375 Traffic Safety$11,871 $11,871 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDepartmental CostAllocation SummaryDetail page 130Schedule 10.0052016TotalHuman ResourcesFire Administration$9,497 $9,497 Emergency Response$104,467 $104,467 Hazard Prevention$14,246 $14,246 FD290 Tourism Bid Fund$1,781 $1,781 FD500 Water Fund$72,415 $72,415 FD510 Parking Fund$23,909 $23,909 FD520 Sewer Fund$79,538 $79,538 FD530 Transit Fund$7,123 $7,123 FD640 Reservoir Operations$9,259 $9,259 Total$904,169 $904,169 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 11.01 RISK MANAGEMENT NATURE AND EXTENT OF SERVICE The Risk Management Division is responsible for reducing the risk of accidents and protecting the City from liability claims. A primary goal of this program is to balance potential risk with cost effective risk avoidance techniques across the entire organization. Costs are allocated as follows: Liability Management – These costs are allocated based on full time equivalent (FTE) by fund/department/division. Workers Compensation Premiums – These costs are associated with workers compensation insurance premiums and are allocated based on full time equivalent (FTE) by fund/department/division. IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementCosts to be allocatedDetail page 132Schedule 11.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$4,066,945 $4,066,945 Allocated additions: 10000000 - Building Charge$305 $305 10010200 - City Council$8,617 $4,911 $13,528 10010100 - City Administration$41,894 $6,181 $48,075 10015100 - City Attorney$33,884 $6,368 $40,252 10020100 - Administration & Records$5,356 $1,514 $6,870 10025100 - Finance $35,826 $6,714 $42,540 10025300 - Network Services$9,253 $586 $9,839 10026100 - Support Services$5,766 $46 $5,812 10030100 - Human Resources$2,863 $223 $3,086 10030300 - Wellness Program$59 $59 10050230 - Building Maintenance$1,580 $1,580 Total allocated additions:$143,764 $28,182 $171,946 $171,946 Total to be allocated$4,210,709 $28,182 $4,238,891 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementSchedule of costs to beallocated by functionDetail page 133Schedule 11.0032016TotalGeneral & AdminRisk ManagementWorkers Comp PremiumsWages & BenefitsSALARIES & WAGES$111,343 $111,343 FRINGE BENEFITS$47,109 $47,109 Other Expense and CostLIABILITY MANAGEMENT$1,751,860 $1,751,860 WORKERS COMP PREMIUMS$2,019,722 $2,019,722 SERVICES & SUPPLIES$136,911 $136,911 Departmental Expenditures$4,066,945 $2,047,223 $2,019,722 Additions: 1stOther$143,764 $143,764 Functional Cost$4,210,709 $143,764 $2,047,223 $2,019,722 Reallocate Admin($143,764) $72,368 $71,396 Allocable Costs$4,210,709 $2,119,591 $2,091,118 1st Allocation$4,210,709 $2,119,591 $2,091,118 Additions: 2ndOther$28,182 $28,182 Functional Cost$28,182 $28,182 Reallocate Admin($28,182) $14,186 $13,996 Allocable Costs$28,182 $14,186 $13,996 2nd Allocation$28,182 $14,186 $13,996 Total allocated$4,238,891 $2,133,777 $2,105,114 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDetail allocation ofRisk ManagementDetail page 134Schedule 11.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTree Maintenance400 1.037 %$21,989 $21,989 $162 $22,151 Building Maintenance500 1.297 %$27,486 $27,486 $203 $27,689 Streets & Sidewalk Maintenance965 2.503 %$53,049 $53,049 $392 $53,441 Flood Control325 0.843 %$17,866 $17,866 $132 $17,998 Traffic Signals & Lights200 0.519 %$10,995 $10,995 $81 $11,076 Vehicle & Equipment Maintenace450 1.167 %$24,738 $24,738 $183 $24,921 CIP Project Engineering1,500 3.890 %$82,459 $82,459 $609 $83,068 Transportation/Plan Engineering600 1.556 %$32,984 $32,984 $244 $33,228 Recreation Administration500 1.297 %$27,486 $27,486 $203 $27,689 Facilities - Parks and Recreation100 0.259 %$5,497 $5,497 $41 $5,538 Recreational Sports100 0.259 %$5,497 $5,497 $41 $5,538 Youth Services200 0.519 %$10,995 $10,995 $81 $11,076 Community Services100 0.259 %$5,497 $5,497 $41 $5,538 Ranger Program450 1.167 %$24,738 $24,738 $183 $24,921 Aquatics & Sinsheimer Park100 0.259 %$5,497 $5,497 $41 $5,538 Golf Course Oper & Maint400 1.037 %$21,989 $21,989 $162 $22,151 Police Adminstration550 1.426 %$30,235 $30,235 $223 $30,458 Patrol4,100 10.634 %$225,389 $225,389 $1,665 $227,054 Investigations1,400 3.631 %$76,962 $76,962 $568 $77,530 Police Support Services2,000 5.187 %$109,946 $109,946 $812 $110,758 Neighborhood Services100 0.259 %$5,497 $5,497 $41 $5,538 Traffic Safety500 1.297 %$27,486 $27,486 $203 $27,689 Fire Administration400 1.037 %$21,989 $21,989 $162 $22,151 Emergency Response4,400 11.412 %$241,881 $241,881 $1,787 $243,668 Hazard Prevention600 1.556 %$32,984 $32,984 $244 $33,228 Rental Housing Inspection300 0.778 %$16,492 $16,492 $122 $16,614 FD290 Tourism Bid Fund75 0.195 %$4,123 $4,123 $30 $4,153 FD500 Water Fund3,050 7.910 %$167,667 $167,667 $1,238 $168,905 FD510 Parking Fund1,007 2.612 %$55,358 $55,358 $409 $55,767 FD520 Sewer Fund3,350 8.688 %$184,159 $184,159 $1,360 $185,519 FD530 Transit Fund300 0.778 %$16,492 $16,492 $122 $16,614 FD640 Reservoir Operations390 1.011 %$21,439 $21,439 $158 $21,597 City Administration300 0.778 %$16,492 $16,492 $16,492 Economic Development100 0.259 %$5,497 $5,497 $41 $5,538 Natural Resource Protection200 0.519 %$10,995 $10,995 $81 $11,076 Community Promotion25 0.065 %$1,374 $1,374 $10 $1,384 City Attorney300 0.778 %$16,492 $16,492 $16,492 Administration & Records500 1.297 %$27,486 $27,486 $27,486 Finance 1,200 3.112 %$65,968 $65,968 $65,968 Network Services650 1.686 %$35,732 $35,732 $35,732 Geographic Information Services300 0.778 %$16,492 $16,492 $16,492 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDetail allocation ofRisk ManagementDetail page 135Schedule 11.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHuman Resources370 0.960 %$20,340 $20,340 $20,340 Community Development Admin500 1.297 %$27,486 $27,486 $203 $27,689 Development Review500 1.297 %$27,486 $27,486 $203 $27,689 Long Range Planning500 1.297 %$27,486 $27,486 $203 $27,689 Eng Dev Rev 500 1.297 %$27,486 $27,486 $203 $27,689 Building and Safety1,300 3.372 %$71,465 $71,465 $528 $71,993 Public Works Administration600 1.556 %$32,984 $32,984 $244 $33,228 Landscape & Park Maintenance1,200 3.112 %$65,968 $65,968 $487 $66,455 Swim Center Maintenance100 0.261 %$5,501 $5,501 $40 $5,541 Total38,557 100.000 %$2,119,591 $2,119,591 $14,186 $2,133,777 (A) Alloc basis:Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:Staffing Summaries IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDetail allocation ofWorkers Comp PremiumsDetail page 136Schedule 11.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTree Maintenance400 1.037 %$21,694 $21,694 $160 $21,854 Building Maintenance500 1.297 %$27,117 $27,117 $200 $27,317 Streets & Sidewalk Maintenance965 2.503 %$52,336 $52,336 $387 $52,723 Flood Control325 0.843 %$17,626 $17,626 $130 $17,756 Traffic Signals & Lights200 0.519 %$10,847 $10,847 $80 $10,927 Vehicle & Equipment Maintenace450 1.167 %$24,406 $24,406 $180 $24,586 CIP Project Engineering1,500 3.890 %$81,352 $81,352 $601 $81,953 Transportation/Plan Engineering600 1.556 %$32,541 $32,541 $240 $32,781 Recreation Administration500 1.297 %$27,117 $27,117 $200 $27,317 Facilities - Parks and Recreation100 0.259 %$5,423 $5,423 $40 $5,463 Recreational Sports100 0.259 %$5,423 $5,423 $40 $5,463 Youth Services200 0.519 %$10,847 $10,847 $80 $10,927 Community Services100 0.259 %$5,423 $5,423 $40 $5,463 Ranger Program450 1.167 %$24,406 $24,406 $180 $24,586 Aquatics & Sinsheimer Park100 0.259 %$5,423 $5,423 $40 $5,463 Golf Course Oper & Maint400 1.037 %$21,694 $21,694 $160 $21,854 Police Adminstration550 1.426 %$29,829 $29,829 $220 $30,049 Patrol4,100 10.634 %$222,361 $222,361 $1,642 $224,003 Investigations1,400 3.631 %$75,928 $75,928 $561 $76,489 Police Support Services2,000 5.187 %$108,469 $108,469 $801 $109,270 Neighborhood Services100 0.259 %$5,423 $5,423 $40 $5,463 Traffic Safety500 1.297 %$27,117 $27,117 $200 $27,317 Fire Administration400 1.037 %$21,694 $21,694 $160 $21,854 Emergency Response4,400 11.412 %$238,632 $238,632 $1,763 $240,395 Hazard Prevention600 1.556 %$32,541 $32,541 $240 $32,781 Rental Housing Inspection300 0.778 %$16,270 $16,270 $120 $16,390 FD290 Tourism Bid Fund75 0.195 %$4,068 $4,068 $30 $4,098 FD500 Water Fund3,050 7.910 %$165,415 $165,415 $1,222 $166,637 FD510 Parking Fund1,007 2.612 %$54,614 $54,614 $403 $55,017 FD520 Sewer Fund3,350 8.688 %$181,685 $181,685 $1,342 $183,027 FD530 Transit Fund300 0.778 %$16,270 $16,270 $120 $16,390 FD640 Reservoir Operations390 1.011 %$21,151 $21,151 $156 $21,307 City Administration300 0.778 %$16,270 $16,270 $16,270 Economic Development100 0.259 %$5,423 $5,423 $40 $5,463 Natural Resource Protection200 0.519 %$10,847 $10,847 $80 $10,927 Community Promotion25 0.065 %$1,356 $1,356 $10 $1,366 City Attorney300 0.778 %$16,270 $16,270 $16,270 Administration & Records500 1.297 %$27,117 $27,117 $27,117 Finance 1,200 3.112 %$65,081 $65,081 $65,081 Network Services650 1.686 %$35,252 $35,252 $35,252 Geographic Information Services300 0.778 %$16,270 $16,270 $16,270 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDetail allocation ofWorkers Comp PremiumsDetail page 137Schedule 11.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHuman Resources370 0.960 %$20,067 $20,067 $20,067 Community Development Admin500 1.297 %$27,117 $27,117 $200 $27,317 Development Review500 1.297 %$27,117 $27,117 $200 $27,317 Long Range Planning500 1.297 %$27,117 $27,117 $200 $27,317 Eng Dev Rev 500 1.297 %$27,117 $27,117 $200 $27,317 Building and Safety1,300 3.372 %$70,505 $70,505 $521 $71,026 Public Works Administration600 1.556 %$32,541 $32,541 $240 $32,781 Landscape & Park Maintenance1,200 3.112 %$65,081 $65,081 $481 $65,562 Swim Center Maintenance100 0.261 %$5,428 $5,428 $46 $5,474 Total38,557 100.000 %$2,091,118 $2,091,118 $13,996 $2,105,114 (A) Alloc basis:Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:Staffing Summaries IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDepartmental CostAllocation SummaryDetail page 138Schedule 11.0062016TotalRisk ManagementWorkers Comp PremiumsCity Administration$32,762 $16,492 $16,270 City Attorney$32,762 $16,492 $16,270 Administration & Records$54,603 $27,486 $27,117 Finance $131,049 $65,968 $65,081 Network Services$70,984 $35,732 $35,252 Geographic Information Services$32,762 $16,492 $16,270 Human Resources$40,407 $20,340 $20,067 Public Works Administration$66,009 $33,228 $32,781 Building Maintenance$55,006 $27,689 $27,317 Vehicle & Equipment Maintenace$49,507 $24,921 $24,586 CIP Project Engineering$165,021 $83,068 $81,953 Transportation/Plan Engineering$66,009 $33,228 $32,781 Economic Development$11,001 $5,538 $5,463 Natural Resource Protection$22,003 $11,076 $10,927 Community Promotion$2,750 $1,384 $1,366 Community Development Admin$55,006 $27,689 $27,317 Development Review$55,006 $27,689 $27,317 Long Range Planning$55,006 $27,689 $27,317 Building and Safety$143,019 $71,993 $71,026 Eng Dev Rev $55,006 $27,689 $27,317 Landscape & Park Maintenance$132,017 $66,455 $65,562 Swim Center Maintenance$11,015 $5,541 $5,474 Tree Maintenance$44,005 $22,151 $21,854 Streets & Sidewalk Maintenance$106,164 $53,441 $52,723 Flood Control$35,754 $17,998 $17,756 Traffic Signals & Lights$22,003 $11,076 $10,927 Rental Housing Inspection$33,004 $16,614 $16,390 Recreation Administration$55,006 $27,689 $27,317 Facilities - Parks and Recreation$11,001 $5,538 $5,463 Recreational Sports$11,001 $5,538 $5,463 Youth Services$22,003 $11,076 $10,927 Community Services$11,001 $5,538 $5,463 Ranger Program$49,507 $24,921 $24,586 Aquatics & Sinsheimer Park$11,001 $5,538 $5,463 Golf Course Oper & Maint$44,005 $22,151 $21,854 Police Adminstration$60,507 $30,458 $30,049 Patrol$451,057 $227,054 $224,003 Investigations$154,019 $77,530 $76,489 Police Support Services$220,028 $110,758 $109,270 Neighborhood Services$11,001 $5,538 $5,463 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDepartmental CostAllocation SummaryDetail page 139Schedule 11.0062016TotalRisk ManagementWorkers Comp PremiumsTraffic Safety$55,006 $27,689 $27,317 Fire Administration$44,005 $22,151 $21,854 Emergency Response$484,063 $243,668 $240,395 Hazard Prevention$66,009 $33,228 $32,781 FD290 Tourism Bid Fund$8,251 $4,153 $4,098 FD500 Water Fund$335,542 $168,905 $166,637 FD510 Parking Fund$110,784 $55,767 $55,017 FD520 Sewer Fund$368,546 $185,519 $183,027 FD530 Transit Fund$33,004 $16,614 $16,390 FD640 Reservoir Operations$42,904 $21,597 $21,307 Total$4,238,891 $2,133,777 $2,105,114 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2016 SCHEDULE 12.01 WELLNESS PROGRAM NATURE AND EXTENT OF SERVICE The Wellness Program helps City employees reduce injury and illness risks and maintain good health and fitness. Costs are allocated as follows: Wellness - These costs are associated with activities of the Wellness program. Costs are allocated based on full time/temporary equivalent units (FTE) by fund/department/division. IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramCosts to be allocatedDetail page 141Schedule 12.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$20,139 $20,139 Allocated additions: 10010200 - City Council$43 $24 $67 10010100 - City Administration$207 $31 $238 10015100 - City Attorney$168 $32 $200 10025100 - Finance $228 $35 $263 10026100 - Support Services$28 $28 10050230 - Building Maintenance$14,586 $14,586 Total allocated additions:$674 $14,708 $15,382 $15,382 Total to be allocated$20,813 $14,708 $35,521 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramSchedule of costs to beallocated by functionDetail page 142Schedule 12.0032016TotalGeneral & AdminWellness ProgramOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostWELLNESS PROGRAM$20,139 $20,139 Departmental Expenditures$20,139 $20,139 Additions: 1stOther$674 $674 Functional Cost$20,813 $674 $20,139 Reallocate Admin($674) $674 Allocable Costs$20,813 $20,813 1st Allocation$20,813 $20,813 Additions: 2ndOther$14,708 $14,708 Functional Cost$14,708 $14,708 Reallocate Admin($14,708) $14,708 Allocable Costs$14,708 $14,708 2nd Allocation$14,708 $14,708 Total allocated$35,521 $35,521 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDetail allocation ofWellness ProgramDetail page 143Schedule 12.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration550 1.193 %$248 $248 $192 $440 Fire Administration400 0.868 %$181 $181 $140 $321 Flood Control355 0.770 %$160 $160 $124 $284 Recreation Administration500 1.085 %$226 $226 $174 $400 Building Maintenance500 1.085 %$226 $226 $174 $400 Long Range Planning500 1.085 %$226 $226 $174 $400 Building and Safety1,400 3.037 %$632 $632 $488 $1,120 Development Review500 1.085 %$226 $226 $174 $400 Economic Development100 0.217 %$45 $45 $35 $80 Natural Resource Protection200 0.434 %$90 $90 $70 $160 City Administration300 0.651 %$135 $135 $135 Public Works Administration700 1.519 %$316 $316 $244 $560 Recreational Sports4,205 9.123 %$1,899 $1,899 $1,467 $3,366 Transportation/Plan Engineering625 1.356 %$282 $282 $218 $500 CIP Project Engineering1,570 3.406 %$709 $709 $548 $1,257 City Attorney300 0.651 %$135 $135 $135 Administration & Records535 1.161 %$242 $242 $242 Human Resources370 0.803 %$167 $167 $167 Risk Management130 0.282 %$59 $59 $59 Finance 1,214 2.634 %$548 $548 $548 Network Services770 1.671 %$348 $348 $348 Facilities - Parks and Recreation100 0.217 %$45 $45 $35 $80 Vehicle & Equipment Maintenace450 0.976 %$203 $203 $157 $360 Geographic Information Services300 0.651 %$135 $135 $135 Community Promotion25 0.054 %$11 $11 $9 $20 Community Development Admin900 1.953 %$406 $406 $314 $720 Landscape & Park Maintenance1,620 3.515 %$732 $732 $565 $1,297 Swim Center Maintenance100 0.217 %$45 $45 $35 $80 Tree Maintenance400 0.868 %$181 $181 $140 $321 Streets & Sidewalk Maintenance1,075 2.332 %$485 $485 $375 $860 Traffic Signals & Lights200 0.434 %$90 $90 $70 $160 Eng Dev Rev 600 1.302 %$271 $271 $209 $480 Youth Services200 0.434 %$90 $90 $70 $160 Community Services100 0.217 %$45 $45 $35 $80 Ranger Program450 0.976 %$203 $203 $157 $360 Patrol4,370 9.481 %$1,973 $1,973 $1,524 $3,497 Investigations1,400 3.037 %$632 $632 $488 $1,120 Police Support Services2,000 4.339 %$903 $903 $698 $1,601 Neighborhood Services100 0.217 %$45 $45 $35 $80 Traffic Safety500 1.085 %$226 $226 $174 $400 Emergency Response4,500 9.763 %$2,032 $2,032 $1,569 $3,601 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDetail allocation ofWellness ProgramDetail page 144Schedule 12.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHazard Prevention600 1.302 %$271 $271 $209 $480 FD500 Water Fund3,050 6.617 %$1,377 $1,377 $1,064 $2,441 FD520 Sewer Fund3,350 7.268 %$1,513 $1,513 $1,168 $2,681 FD530 Transit Fund325 0.705 %$147 $147 $113 $260 FD640 Reservoir Operations390 0.846 %$176 $176 $136 $312 FD290 Tourism Bid Fund75 0.163 %$34 $34 $26 $60 Golf Course Oper & Maint580 1.258 %$262 $262 $202 $464 Aquatics & Sinsheimer Park100 0.217 %$45 $45 $35 $80 FD510 Parking Fund2,207 4.788 %$997 $997 $770 $1,767 Rental Housing Inspection300 0.652 %$138 $138 $104 $242 Total46,091 100.000 %$20,813 $20,813 $14,708 $35,521 (A) Alloc basis:Full Time/Temporary Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:Staffing Summaries IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDepartmental CostAllocation SummaryDetail page 145Schedule 12.0052016TotalWellness ProgramCity Administration$135 $135 City Attorney$135 $135 Administration & Records$242 $242 Finance $548 $548 Network Services$348 $348 Geographic Information Services$135 $135 Human Resources$167 $167 Risk Management$59 $59 Public Works Administration$560 $560 Building Maintenance$400 $400 Vehicle & Equipment Maintenace$360 $360 CIP Project Engineering$1,257 $1,257 Transportation/Plan Engineering$500 $500 Economic Development$80 $80 Natural Resource Protection$160 $160 Community Promotion$20 $20 Community Development Admin$720 $720 Development Review$400 $400 Long Range Planning$400 $400 Building and Safety$1,120 $1,120 Eng Dev Rev $480 $480 Landscape & Park Maintenance$1,297 $1,297 Swim Center Maintenance$80 $80 Tree Maintenance$321 $321 Streets & Sidewalk Maintenance$860 $860 Flood Control$284 $284 Traffic Signals & Lights$160 $160 Rental Housing Inspection$242 $242 Recreation Administration$400 $400 Facilities - Parks and Recreation$80 $80 Recreational Sports$3,366 $3,366 Youth Services$160 $160 Community Services$80 $80 Ranger Program$360 $360 Aquatics & Sinsheimer Park$80 $80 Golf Course Oper & Maint$464 $464 Police Adminstration$440 $440 Patrol$3,497 $3,497 Investigations$1,120 $1,120 Police Support Services$1,601 $1,601 Neighborhood Services$80 $80 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDepartmental CostAllocation SummaryDetail page 146Schedule 12.0052016TotalWellness ProgramTraffic Safety$400 $400 Fire Administration$321 $321 Emergency Response$3,601 $3,601 Hazard Prevention$480 $480 FD290 Tourism Bid Fund$60 $60 FD500 Water Fund$2,441 $2,441 FD510 Parking Fund$1,767 $1,767 FD520 Sewer Fund$2,681 $2,681 FD530 Transit Fund$260 $260 FD640 Reservoir Operations$312 $312 Total$35,521 $35,521 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 13.01 PUBLIC WORKS ADMINISTRATION NATURE AND EXTENT OF SERVICE The Public Works Administration Division is responsible for planning, directing, and evaluating the thirteen Public Works operating Programs. The Public Works Administration program also assists the operating programs with various administrative and property management services. The program goal is delivery of responsive and competitive public works services through teamwork, good communication, and appropriate technology. Costs are allocated based on a time analysis for the following staff members: Department Director, Deputy Director, City Engineer, Administrative Assistants, and other positions that are assigned to the administration function, both as permanent and part-time staff are represented below. Costs are allocated as follows: Deputy Director/City Engineer – These costs are related to activities of the Deputy Director/City Engineer. Costs are allocated to departments supervised based on hours of supervision. Director – These costs are related to supervision activities of the Director. Costs are allocated to departments supervised based on the number of full time equivalents (FTE). Development Review – These costs are related to Development Review. Costs are allocated directly to Development Review. Long Range Plan – These costs are related to Long Range Plan. Costs are allocated directly to Long Range Plan. Utilities – These costs represent time spent on Water and Sewer. Costs are allocated to Water and Sewer funds. IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationCosts to be allocatedDetail page 148Schedule 13.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$975,334 $975,334 Allocated additions: 10000000 - Building Charge$19,844 $19,844 10010200 - City Council$2,066 $1,178 $3,244 10010100 - City Administration$10,047 $1,482 $11,529 10015100 - City Attorney$8,126 $1,527 $9,653 10020100 - Administration & Records$37,039 $10,491 $47,530 10025100 - Finance $12,997 $2,497 $15,494 10025300 - Network Services$48,665 $3,005 $51,670 10025450 - Geographic Information Services$68,131 $6,940 $75,071 10026100 - Support Services$8,705 $65 $8,770 10030100 - Human Resources$13,216 $1,030 $14,246 10030200 - Risk Management$65,525 $484 $66,009 10030300 - Wellness Program$316 $244 $560 10050230 - Building Maintenance$41,956 $41,956 Total allocated additions:$294,677 $70,899 $365,576 $365,576 Total to be allocated$1,270,011 $70,899 $1,340,910 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationSchedule of costs to beallocated by functionDetail page 149Schedule 13.0032016TotalGeneral & AdminDeputy Director/City EngineerDirectorDevelopment ReviewLong Range PlanningUtilitiesWages & BenefitsSALARIES & WAGES$666,718 $255,486 $95,874 $193,615 $69,205 $29,869 $22,669 FRINGE BENEFITS$277,613 $106,381 $39,921 $80,619 $28,816 $12,437 $9,439 Other Expense and CostSERVICES & SUPPLIES$31,003 $11,880 $4,458 $9,003 $3,218 $1,389 $1,055 Departmental Expenditures$975,334 $373,747 $140,253 $283,237 $101,239 $43,695 $33,163 Additions: 1stOther$294,677 $294,677 Functional Cost$1,270,011 $668,424 $140,253 $283,237 $101,239 $43,695 $33,163 Reallocate Admin($668,424)$155,835 $314,705 $112,487 $48,550 $36,847 Allocable Costs$1,270,011 $296,088 $597,942 $213,726 $92,245 $70,010 1st Allocation$1,270,011 $296,088 $597,942 $213,726 $92,245 $70,010 Additions: 2ndOther$70,899 $70,899 Functional Cost$70,899 $70,899 Reallocate Admin($70,899)$16,529 $33,380 $11,931 $5,150 $3,909 Allocable Costs$70,899 $16,529 $33,380 $11,931 $5,150 $3,909 2nd Allocation$70,899 $16,529 $33,380 $11,931 $5,150 $3,909 Total allocated$1,340,910 $312,617 $631,322 $225,657 $97,395 $73,919 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofDeputy Director/City EngineerDetail page 150Schedule 13.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedLandscape & Park Maintenance3 0.209 %$618 $618 $34 $652 Tree Maintenance3 0.209 %$618 $618 $34 $652 Building Maintenance3 0.209 %$618 $618 $34 $652 Traffic Signals & Lights28 1.947 %$5,765 $5,765 $322 $6,087 Flood Control30 2.086 %$6,177 $6,177 $345 $6,522 CIP Project Engineering116 8.067 %$23,885 $23,885 $1,333 $25,218 Streets & Sidewalk Maintenance59 4.103 %$12,148 $12,148 $678 $12,826 Transportation/Plan Engineering419 29.138 %$86,273 $86,273 $4,816 $91,089 Vehicle & Equipment Maintenace111 7.719 %$22,855 $22,855 $1,276 $24,131 FD510 Parking Fund333 23.157 %$68,566 $68,566 $3,828 $72,394 FD530 Transit Fund333 23.156 %$68,565 $68,565 $3,829 $72,394 Total1,438 100.000 %$296,088 $296,088 $16,529 $312,617 (A) Alloc basis:Hours Supervised by Department/DivisionSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofDirectorDetail page 151Schedule 13.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFlood Control355 3.540 %$21,170 $21,170 $1,182 $22,352 Building Maintenance500 4.987 %$29,817 $29,817 $1,665 $31,482 Transportation/Plan Engineering625 6.233 %$37,271 $37,271 $2,081 $39,352 CIP Project Engineering1,570 15.658 %$93,624 $93,624 $5,227 $98,851 Vehicle & Equipment Maintenace450 4.488 %$26,835 $26,835 $1,498 $28,333 Landscape & Park Maintenance1,620 16.156 %$96,606 $96,606 $5,393 $101,999 Swim Center Maintenance100 0.997 %$5,963 $5,963 $333 $6,296 Tree Maintenance400 3.989 %$23,853 $23,853 $1,332 $25,185 Streets & Sidewalk Maintenance1,075 10.721 %$64,106 $64,106 $3,579 $67,685 Traffic Signals & Lights200 1.995 %$11,927 $11,927 $666 $12,593 Eng Dev Rev 600 5.984 %$35,780 $35,780 $1,997 $37,777 FD530 Transit Fund325 3.241 %$19,381 $19,381 $1,082 $20,463 FD510 Parking Fund2,207 22.011 %$131,609 $131,609 $7,345 $138,954 Total10,027 100.000 %$597,942 $597,942 $33,380 $631,322 (A) Alloc basis:Full Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:Staffing Summaries IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofDevelopment ReviewDetail page 152Schedule 13.0062016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDevelopment Review100 100.000 %$213,726 $213,726 $11,931 $225,657 Total100 100.000 %$213,726 $213,726 $11,931 $225,657 (A) Alloc basis:Direct Allocation to Development ReviewSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofLong Range PlanningDetail page 153Schedule 13.0072016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedLong Range Planning100 100.000 %$92,245 $92,245 $5,150 $97,395 Total100 100.000 %$92,245 $92,245 $5,150 $97,395 (A) Alloc basis:Direct Allocation to Long Range PlanningSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofUtilitiesDetail page 154Schedule 13.0082016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund50 50.000 %$35,005 ($16,054)$18,951 $1,955 $20,906 FD520 Sewer Fund50 50.000 %$35,005 ($16,054)$18,951 $1,954 $20,905 Subtotal100 100.000 %$70,010 ($32,108)$37,902 $3,909 $41,811 Direct Billed$32,108 $32,108 $32,108 Total100 100.000 %$70,010 $0 $70,010 $3,909 $73,919 (A) Alloc basis:Analysis of Time WorkedSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDepartmental CostAllocation SummaryDetail page 155Schedule 13.0092016TotalDeputy Director/City EngineerDirectorDevelopment ReviewLong Range PlanningUtilitiesBuilding Maintenance$32,134 $652 $31,482 Vehicle & Equipment Maintenace$52,464 $24,131 $28,333 CIP Project Engineering$124,069 $25,218 $98,851 Transportation/Plan Engineering$130,441 $91,089 $39,352 Development Review$225,657 $225,657 Long Range Planning$97,395 $97,395 Eng Dev Rev $37,777 $37,777 Landscape & Park Maintenance$102,651 $652 $101,999 Swim Center Maintenance$6,296 $6,296 Tree Maintenance$25,837 $652 $25,185 Streets & Sidewalk Maintenance$80,511 $12,826 $67,685 Flood Control$28,874 $6,522 $22,352 Traffic Signals & Lights$18,680 $6,087 $12,593 FD500 Water Fund$20,906 $20,906 FD510 Parking Fund$211,348 $72,394 $138,954 FD520 Sewer Fund$20,905 $20,905 FD530 Transit Fund$92,857 $72,394 $20,463 Subtotal$1,308,802 $312,617 $631,322 $225,657 $97,395 $41,811 Direct Billed$32,108 $32,108 Total$1,340,910 $312,617 $631,322 $225,657 $97,395 $73,919 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2016 SCHEDULE 14.01 BUILDING MAINTENANCE NATURE AND EXTENT OF SERVICE The Building Maintenance Division is responsible for providing a full range of building maintenance services for City Hall, 955 Morro, 919 Palm office space, the Utilities Administration building located at 879 Morro, the parking enforcement offices, Dispatch Communications Center, police station, police annex, recreation office, senior center, Ludwick center, Jack House, city/county museum, city/county library meeting rooms, corporation yard building, Meadow Park meeting room, Sinsheimer concession stand and the four fire stations. The scope of program responsibility is to oversee both the planned and unplanned repairs to existing building features. Limited work and consultation services are offered at the program supervisor’s discretion to tenants of city buildings outside of this program’s charter such as park restrooms, utility plants, golf course, bus yard, parking structures, old city library, city owned adobes and any unsupported future expansion of buildings outside of the current chartered list. The Division’s goals are to maintain attractive buildings that are comfortable and productive work environments, safe and energy-efficient, and which present a positive image for the City. The attainment of the maximum building service life is also an important goal. Costs are allocated as follows: Janitorial Other – These costs are associated with janitorial contract services. Costs are allocated based on square foot of space occupied. Janitorial City Hall – These costs are associated with janitorial contract services for City Hall. Costs are allocated based on square footage occupied in City Hall by Department/Division. Janitorial Corporate Yard – These costs are associated with janitorial contract services for Corporate Yard. Costs are allocated based on square footage occupied in Corporate Yard by Department/Division. Janitorial 919 Palm Street – These costs are associated with janitorial contract services for 919 Palm Street. Costs are allocated based on square footage occupied by Department/Division. City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 14.01 BUILDING MAINTENANCE NATURE AND EXTENT OF SERVICE CONTINUED Utilities - These costs represent charges for water, sewer, electric, gas and trash services. Costs are allocated based on square footage by fund/department/division where the tenant does not pay for these services directly. For this reason, the Utility Enterprise Fund administration building located at 879 Morro is excluded. Parking Facility Maintenance – These costs are related to the maintenance of the parking structures. Costs are allocated directly to Fund 510, Parking. Building Maintenance – These costs are related to all other building maintenance services excluding parking structures. Costs are allocated based on square footage by fund/department/division. IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceCosts to be allocatedDetail page 157Schedule 14.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$1,102,501 $1,102,501 Allocated additions: 10000000 - Building Charge$3,327 $3,327 10010200 - City Council$2,336 $1,331 $3,667 10010100 - City Administration$11,357 $1,676 $13,033 10015100 - City Attorney$9,186 $1,726 $10,912 10020100 - Administration & Records$1,080 $250 $1,330 10025100 - Finance $16,578 $2,627 $19,205 10025300 - Network Services$32,790 $2,053 $34,843 10026100 - Support Services$7,153 $54 $7,207 10030100 - Human Resources$11,013 $858 $11,871 10030200 - Risk Management$54,603 $403 $55,006 10030300 - Wellness Program$226 $174 $400 10050100 - Public Works Administration$30,435 $1,699 $32,134 10050340 - Vehicle & Equipment Maintenace$15,673 $15,673 Total allocated additions:$180,084 $28,524 $208,608 $208,608 Total to be allocated$1,282,585 $28,524 $1,311,109 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceSchedule of costs to beallocated by functionDetail page 158Schedule 14.0032016TotalGeneral & AdminJanitorial - OtherJanitorial - City HallJanitorial - Corp YardJanitorial - 919 Palm StreetUtilitiesParking Facility MaintenanceMaintenanceWages & BenefitsSALARIES & WAGES$339,189 $79,743 $14,280 $245,166 FRINGE BENEFITS$183,355 $43,107 $7,719 $132,529 Other Expense and CostCONTRACT SERVICES$205,619 $65,798 $45,236 $18,506 $28,787 $47,292 JANITORIAL SUPPLIES$742 $742 UTILITIES$273,385 $273,385 SERVICES & SUPPLIES$100,211 $100,211 Departmental Expenditures$1,102,501 $122,850 $66,540 $45,236 $18,506 $28,787 $273,385 $21,999 $525,198 Additions: 1stOther$180,084 $180,084 Functional Cost$1,282,585 $302,934 $66,540 $45,236 $18,506 $28,787 $273,385 $21,999 $525,198 Reallocate Admin($302,934)$20,576 $13,988 $5,723 $8,902 $84,538 $6,803 $162,404 Allocable Costs$1,282,585 $87,116 $59,224 $24,229 $37,689 $357,923 $28,802 $687,602 1st Allocation$1,282,585 $87,116 $59,224 $24,229 $37,689 $357,923 $28,802 $687,602 Additions: 2ndOther$28,524 $28,524 Functional Cost$28,524 $28,524 Reallocate Admin($28,524)$1,937 $1,317 $539 $838 $7,960 $641 $15,292 Allocable Costs$28,524 $1,937 $1,317 $539 $838 $7,960 $641 $15,292 2nd Allocation$28,524 $1,937 $1,317 $539 $838 $7,960 $641 $15,292 Total allocated$1,311,109 $89,053 $60,541 $24,768 $38,527 $365,883 $29,443 $702,894 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceDetail allocation ofJanitorial - OtherDetail page 159Schedule 14.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFacilities - Parks and Recreation29,756 76.040 %$66,243 $66,243 $1,508 $67,751 Fire Administration4,276 10.927 %$9,519 $9,519 $217 $9,736 Recreation Administration700 1.789 %$1,558 $1,558 $35 $1,593 Recreational Sports700 1.789 %$1,558 $1,558 $35 $1,593 Teens, Seniors and Classes700 1.789 %$1,558 $1,558 $35 $1,593 Youth Services700 1.789 %$1,558 $1,558 $35 $1,593 Community Services700 1.789 %$1,558 $1,558 $35 $1,593 Ranger Program700 1.789 %$1,558 $1,558 $37 $1,595 Wellness Program900 2.299 %$2,006 $2,006 $2,006 Total39,132 100.000 %$87,116 $87,116 $1,937 $89,053 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage by building worksheet IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceDetail allocation ofJanitorial - City HallDetail page 160Schedule 14.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration938 7.470 %$4,424 $4,424 $4,424 City Council2,502 19.925 %$11,800 $11,800 $11,800 Cultural Activities110 0.876 %$519 $519 $287 $806 Economic Development100 0.796 %$472 $472 $261 $733 Natural Resource Protection214 1.704 %$1,009 $1,009 $558 $1,567 City Attorney550 4.380 %$2,594 $2,594 $2,594 Administration & Records906 7.215 %$4,273 $4,273 $4,273 Finance 3,537 28.168 %$16,682 $16,682 $16,682 Network Services2,484 19.782 %$11,716 $11,716 $11,716 Human Resources1,000 7.964 %$4,716 $4,716 $4,716 Risk Management135 1.075 %$637 $637 $637 FD290 Tourism Bid Fund81 0.645 %$382 $382 $211 $593 Total12,557 100.000 %$59,224 $59,224 $1,317 $60,541 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceDetail allocation ofJanitorial - Corp YardDetail page 161Schedule 14.0062016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedLandscape & Park Maintenance780 27.857 %$6,750 $6,750 $150 $6,900 Tree Maintenance120 4.286 %$1,038 $1,038 $23 $1,061 Streets & Sidewalk Maintenance450 16.071 %$3,894 $3,894 $87 $3,981 Pavement Maintenance450 16.071 %$3,894 $3,894 $87 $3,981 Vehicle & Equipment Maintenace100 3.571 %$865 $865 $19 $884 FD500 Water Fund450 16.071 %$3,894 $3,894 $87 $3,981 FD520 Sewer Fund450 16.073 %$3,894 $3,894 $86 $3,980 Total2,800 100.000 %$24,229 $24,229 $539 $24,768 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceDetail allocation ofJanitorial - 919 Palm StreetDetail page 162Schedule 14.0072016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Development Admin3,600 19.983 %$7,532 $7,532 $246 $7,778 Development Review820 4.552 %$1,716 $1,716 $56 $1,772 Long Range Planning820 4.552 %$1,716 $1,716 $56 $1,772 Building and Safety2,280 12.656 %$4,770 $4,770 $156 $4,926 Public Works Administration4,620 25.645 %$9,665 $9,665 $9,665 Eng Dev Rev 616 3.419 %$1,289 $1,289 $42 $1,331 CIP Project Engineering3,920 21.760 %$8,201 $8,201 $268 $8,469 Transportation/Plan Engineering100 0.555 %$209 $209 $7 $216 Geographic Information Services1,119 6.211 %$2,341 $2,341 $2,341 FD530 Transit Fund120 0.667 %$250 $250 $7 $257 Total18,015 100.000 %$37,689 $37,689 $838 $38,527 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceDetail allocation ofUtilitiesDetail page 163Schedule 14.0082016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration938 0.880 %$3,150 $3,150 $3,150 City Council2,502 2.347 %$8,402 $8,402 $8,402 Economic Development100 0.094 %$336 $336 $9 $345 Natural Resource Protection214 0.201 %$719 $719 $20 $739 City Attorney550 0.516 %$1,847 $1,847 $1,847 Administration & Records906 0.850 %$3,042 $3,042 $3,042 Finance 3,537 3.318 %$11,877 $11,877 $11,877 Network Services2,484 2.330 %$8,341 $8,341 $8,341 Human Resources1,000 0.938 %$3,358 $3,358 $3,358 Risk Management135 0.127 %$453 $453 $453 Long Range Planning820 0.769 %$2,754 $2,754 $75 $2,829 Building and Safety2,280 2.139 %$7,656 $7,656 $209 $7,865 Public Works Administration4,620 4.334 %$15,514 $15,514 $15,514 Vehicle & Equipment Maintenace10,400 9.757 %$34,923 $34,923 $952 $35,875 Eng Dev Rev 616 0.578 %$2,069 $2,069 $56 $2,125 CIP Project Engineering3,920 3.678 %$13,163 $13,163 $359 $13,522 Transportation/Plan Engineering100 0.094 %$336 $336 $9 $345 Recreation Administration700 0.657 %$2,351 $2,351 $64 $2,415 Facilities - Parks and Recreation38,866 36.464 %$130,512 $130,512 $3,556 $134,068 Recreational Sports700 0.657 %$2,351 $2,351 $64 $2,415 FD500 Water Fund4,475 4.198 %$15,027 $15,027 $409 $15,436 FD520 Sewer Fund4,475 4.198 %$15,027 $15,027 $409 $15,436 FD530 Transit Fund120 0.113 %$403 $403 $11 $414 Geographic Information Services1,119 1.050 %$3,758 $3,758 $3,758 Cultural Activities110 0.103 %$369 $369 $10 $379 Wellness Program1,800 1.689 %$6,044 $6,044 $6,044 Community Development Admin3,600 3.377 %$12,089 $12,089 $329 $12,418 Development Review820 0.769 %$2,754 $2,754 $75 $2,829 Landscape & Park Maintenance3,680 3.453 %$12,357 $12,357 $337 $12,694 Tree Maintenance620 0.582 %$2,082 $2,082 $57 $2,139 Streets & Sidewalk Maintenance3,425 3.213 %$11,501 $11,501 $313 $11,814 Traffic Signals & Lights650 0.610 %$2,183 $2,183 $59 $2,242 Youth Services700 0.657 %$2,351 $2,351 $64 $2,415 Community Services700 0.657 %$2,351 $2,351 $64 $2,415 Ranger Program700 0.657 %$2,351 $2,351 $64 $2,415 Teens, Seniors and Classes700 0.657 %$2,351 $2,351 $64 $2,415 Pavement Maintenance3,425 3.213 %$11,501 $11,501 $313 $11,814 FD290 Tourism Bid Fund81 0.076 %$270 $270 $9 $279 Total106,588 100.000 %$357,923 $357,923 $7,960 $365,883 (A) Alloc basis:Utilities Square Footage by Fund/Department IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceDetail allocation ofUtilitiesDetail page 164Schedule 14.0082016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedSource:Build Maint Square Footage IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceDetail allocation ofParking Facility MaintenanceDetail page 165Schedule 14.0092016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD510 Parking Fund1 100.000 %$28,802 $28,802 $641 $29,443 Total1 100.000 %$28,802 $28,802 $641 $29,443 (A) Alloc basis:Direct Allocation to Parking, Fund 510Source: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceDetail allocation ofMaintenanceDetail page 166Schedule 14.0102016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration938 0.495 %$3,406 $3,406 $3,406 City Council2,502 1.321 %$9,085 $9,085 $9,085 Cultural Activities110 0.058 %$399 $399 $10 $409 Economic Development100 0.053 %$363 $363 $9 $372 Natural Resource Protection214 0.113 %$777 $777 $19 $796 City Attorney550 0.290 %$1,997 $1,997 $1,997 Administration & Records906 0.478 %$3,290 $3,290 $3,290 Finance 3,537 1.868 %$12,844 $12,844 $12,844 Network Services2,484 1.312 %$9,020 $9,020 $9,020 Human Resources1,000 0.528 %$3,631 $3,631 $3,631 Risk Management135 0.071 %$490 $490 $490 Long Range Planning820 0.433 %$2,978 $2,978 $74 $3,052 Building and Safety2,280 1.204 %$8,279 $8,279 $205 $8,484 Public Works Administration4,620 2.440 %$16,777 $16,777 $16,777 Vehicle & Equipment Maintenace10,400 5.492 %$37,765 $37,765 $937 $38,702 Eng Dev Rev 616 0.325 %$2,237 $2,237 $55 $2,292 CIP Project Engineering3,920 2.070 %$14,235 $14,235 $353 $14,588 Transportation/Plan Engineering100 0.053 %$363 $363 $9 $372 Recreation Administration700 0.370 %$2,542 $2,542 $63 $2,605 Recreational Sports700 0.370 %$2,542 $2,542 $63 $2,605 Police Adminstration5,550 2.931 %$20,154 $20,154 $500 $20,654 Fire Administration5,042 2.663 %$18,309 $18,309 $454 $18,763 FD500 Water Fund6,380 3.369 %$23,168 $23,168 $575 $23,743 FD510 Parking Fund7,025 3.710 %$25,510 $25,510 $633 $26,143 FD520 Sewer Fund6,380 3.369 %$23,168 $23,168 $575 $23,743 FD530 Transit Fund120 0.063 %$436 $436 $11 $447 Wellness Program1,800 0.951 %$6,536 $6,536 $6,536 Community Development Admin3,600 1.901 %$13,073 $13,073 $324 $13,397 Development Review820 0.433 %$2,978 $2,978 $74 $3,052 Landscape & Park Maintenance3,680 1.943 %$13,363 $13,363 $331 $13,694 Tree Maintenance620 0.327 %$2,251 $2,251 $56 $2,307 Streets & Sidewalk Maintenance3,425 1.809 %$12,437 $12,437 $309 $12,746 Traffic Signals & Lights650 0.343 %$2,360 $2,360 $59 $2,419 Youth Services700 0.370 %$2,542 $2,542 $63 $2,605 Community Services700 0.370 %$2,542 $2,542 $63 $2,605 Ranger Program700 0.370 %$2,542 $2,542 $63 $2,605 Patrol5,550 2.931 %$20,154 $20,154 $500 $20,654 Investigations5,550 2.931 %$20,154 $20,154 $500 $20,654 Police Support Services5,550 2.931 %$20,154 $20,154 $500 $20,654 Support Services - Grant5,550 2.931 %$20,154 $20,154 $500 $20,654 Neighborhood Services5,550 2.931 %$20,154 $20,154 $500 $20,654 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceDetail allocation ofMaintenanceDetail page 167Schedule 14.0102016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraffic Safety5,550 2.931 %$20,154 $20,154 $500 $20,654 Emergency Response5,042 2.663 %$18,309 $18,309 $454 $18,763 Hazard Prevention5,042 2.663 %$18,309 $18,309 $454 $18,763 Training Services5,042 2.663 %$18,309 $18,309 $454 $18,763 Technical Services5,042 2.663 %$18,309 $18,309 $454 $18,763 Disaster Preparedness5,042 2.663 %$18,309 $18,309 $454 $18,763 Teens, Seniors and Classes700 0.370 %$2,542 $2,542 $63 $2,605 Pavement Maintenance3,425 1.809 %$12,437 $12,437 $309 $12,746 Facilities - Parks and Recreation41,696 22.020 %$151,410 $151,410 $3,756 $155,166 FD290 Tourism Bid Fund81 0.043 %$294 $294 $7 $301 Geographic Information Services1,119 0.591 %$4,061 $4,061 $4,061 Total189,355 100.000 %$687,602 $687,602 $15,292 $702,894 (A) Alloc basis:Maintenance Square Footage by Fund/DepartmentSource:Build Maint Square Footage IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceDepartmental CostAllocation SummaryDetail page 168Schedule 14.0112016TotalJanitorial - OtherJanitorial - City HallJanitorial - Corp YardJanitorial - 919 Palm StreetUtilitiesParking Facility MaintenanceMaintenanceCity Council$29,287 $11,800 $8,402 $9,085 City Administration$10,980 $4,424 $3,150 $3,406 City Attorney$6,438 $2,594 $1,847 $1,997 Administration & Records$10,605 $4,273 $3,042 $3,290 Finance $41,403 $16,682 $11,877 $12,844 Network Services$29,077 $11,716 $8,341 $9,020 Geographic Information Services$10,160 $2,341 $3,758 $4,061 Human Resources$11,705 $4,716 $3,358 $3,631 Risk Management$1,580 $637 $453 $490 Wellness Program$14,586 $2,006 $6,044 $6,536 Public Works Administration$41,956 $9,665 $15,514 $16,777 Vehicle & Equipment Maintenace$75,461 $884 $35,875 $38,702 CIP Project Engineering$36,579 $8,469 $13,522 $14,588 Transportation/Plan Engineering$933 $216 $345 $372 Cultural Activities$1,594 $806 $379 $409 Economic Development$1,450 $733 $345 $372 Natural Resource Protection$3,102 $1,567 $739 $796 Community Development Admin$33,593 $7,778 $12,418 $13,397 Development Review$7,653 $1,772 $2,829 $3,052 Long Range Planning$7,653 $1,772 $2,829 $3,052 Building and Safety$21,275 $4,926 $7,865 $8,484 Eng Dev Rev $5,748 $1,331 $2,125 $2,292 Landscape & Park Maintenance$33,288 $6,900 $12,694 $13,694 Tree Maintenance$5,507 $1,061 $2,139 $2,307 Streets & Sidewalk Maintenance$28,541 $3,981 $11,814 $12,746 Pavement Maintenance$28,541 $3,981 $11,814 $12,746 Traffic Signals & Lights$4,661 $2,242 $2,419 Recreation Administration$6,613 $1,593 $2,415 $2,605 Facilities - Parks and Recreation$356,985 $67,751 $134,068 $155,166 Recreational Sports$6,613 $1,593 $2,415 $2,605 Youth Services$6,613 $1,593 $2,415 $2,605 Teens, Seniors and Classes$6,613 $1,593 $2,415 $2,605 Community Services$6,613 $1,593 $2,415 $2,605 Ranger Program$6,615 $1,595 $2,415 $2,605 Police Adminstration$20,654 $20,654 Patrol$20,654 $20,654 Investigations$20,654 $20,654 Police Support Services$20,654 $20,654 Support Services - Grant$20,654 $20,654 Neighborhood Services$20,654 $20,654 Traffic Safety$20,654 $20,654 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceDepartmental CostAllocation SummaryDetail page 169Schedule 14.0112016TotalJanitorial - OtherJanitorial - City HallJanitorial - Corp YardJanitorial - 919 Palm StreetUtilitiesParking Facility MaintenanceMaintenanceFire Administration$28,499 $9,736 $18,763 Emergency Response$18,763 $18,763 Hazard Prevention$18,763 $18,763 Training Services$18,763 $18,763 Technical Services$18,763 $18,763 Disaster Preparedness$18,763 $18,763 FD290 Tourism Bid Fund$1,173 $593 $279 $301 FD500 Water Fund$43,160 $3,981 $15,436 $23,743 FD510 Parking Fund$55,586 $29,443 $26,143 FD520 Sewer Fund$43,159 $3,980 $15,436 $23,743 FD530 Transit Fund$1,118 $257 $414 $447 Total$1,311,109 $89,053 $60,541 $24,768 $38,527 $365,883 $29,443 $702,894 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2016 SCHEDULE 15.01 VEHICLE & EQUIPMENT MAINTENANCE NATURE AND EXTENT OF SERVICE The Vehicle and Equipment Maintenance Division is responsible for maintaining and repairing all City vehicles and construction equipment except those used in the fire and transit programs. The program goal is the ability to ensure that all rolling stock is safe, efficient, and reliable. This program has five major activities: vehicle and construction equipment maintenance, general equipment maintenance, equipment installation, procurement and safety and environmental protection. Costs are allocated as follows: Fleet – Costs are allocated to users of the rolling stock based on the number of pieces of equipment used by a department/fund and the type of equipment used. A Vehicle Equivalent Unit has been assigned to each unit denoting the level of maintenance cost that each requires based on the usage and sophistication of each unit. The Transit Fund and Fire Department’s equipment are excluded from consideration since these two programs fund their own maintenance. IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationVehicle & Equipment MaintenaceCosts to be allocatedDetail page 171Schedule 15.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$1,066,202 $1,066,202 Allocated additions: 10000000 - Building Charge$2,556 $2,556 10010200 - City Council$2,259 $1,287 $3,546 10010100 - City Administration$10,983 $1,620 $12,603 10015100 - City Attorney$8,883 $1,669 $10,552 10020100 - Administration & Records$7,316 $2,036 $9,352 10025100 - Finance $17,196 $2,565 $19,761 10025300 - Network Services$13,532 $849 $14,381 10026100 - Support Services$1,985 $16 $2,001 10030100 - Human Resources$9,912 $772 $10,684 10030200 - Risk Management$49,144 $363 $49,507 10030300 - Wellness Program$203 $157 $360 10050100 - Public Works Administration$49,690 $2,774 $52,464 10050230 - Building Maintenance$73,553 $1,908 $75,461 Total allocated additions:$247,212 $16,016 $263,228 $263,228 Total to be allocated$1,313,414 $16,016 $1,329,430 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationVehicle & Equipment MaintenaceSchedule of costs to beallocated by functionDetail page 172Schedule 15.0032016TotalGeneral & AdminFleetWages & BenefitsSALARIES & WAGES$311,858 $311,858 FRINGE BENEFITS$145,018 $145,018 Other Expense and CostSERVICE & SUPPLIES$609,326 $609,326 Departmental Expenditures$1,066,202 $1,066,202 Additions: 1stOther$247,212 $247,212 Functional Cost$1,313,414 $247,212 $1,066,202 Reallocate Admin($247,212) $247,212 Allocable Costs$1,313,414 $1,313,414 1st Allocation$1,313,414 $1,313,414 Additions: 2ndOther$16,016 $16,016 Functional Cost$16,016 $16,016 Reallocate Admin($16,016) $16,016 Allocable Costs$16,016 $16,016 2nd Allocation$16,016 $16,016 Total allocated$1,329,430 $1,329,430 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationVehicle & Equipment MaintenaceDetail allocation ofFleetDetail page 173Schedule 15.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Development Admin2 0.239 %$3,135 $3,135 $39 $3,174 Building and Safety5 0.597 %$7,837 $7,837 $98 $7,935 Network Services7 0.835 %$10,971 $10,971 $10,971 Recreation Administration2 0.239 %$3,135 $3,135 $39 $3,174 Golf Course Oper & Maint30 3.580 %$47,020 $47,020 $585 $47,605 Ranger Program12 1.432 %$18,808 $18,808 $234 $19,042 Investigations57 6.802 %$89,337 $89,337 $1,112 $90,449 Patrol93 11.098 %$145,761 $145,761 $1,814 $147,575 Traffic Safety35 4.177 %$54,856 $54,856 $683 $55,539 Police Adminstration37 4.415 %$57,991 $57,991 $722 $58,713 Building Maintenance10 1.193 %$15,673 $15,673 $15,673 FD510 Parking Fund8 0.955 %$12,539 $12,539 $156 $12,695 Landscape & Park Maintenance112 13.365 %$175,540 $175,540 $2,185 $177,725 Traffic Signals & Lights16 1.909 %$25,077 $25,077 $312 $25,389 Flood Control27 3.222 %$42,318 $42,318 $527 $42,845 Streets & Sidewalk Maintenance132 15.752 %$206,886 $206,886 $2,575 $209,461 Aquatics & Sinsheimer Park2 0.239 %$3,135 $3,135 $39 $3,174 Transportation/Plan Engineering5 0.597 %$7,837 $7,837 $98 $7,935 Tree Maintenance28 3.341 %$43,885 $43,885 $546 $44,431 CIP Project Engineering4 0.477 %$6,269 $6,269 $78 $6,347 FD640 Reservoir Operations12 1.432 %$18,808 $18,808 $234 $19,042 FD500 Water Fund62 7.399 %$97,174 $97,174 $1,209 $98,383 FD520 Sewer Fund106 12.649 %$166,136 $166,136 $2,068 $168,204 Neighborhood Services5 0.597 %$7,837 $7,837 $98 $7,935 All Other23 2.745 %$36,048 $36,048 $449 $36,497 Natural Resource Protection1 0.119 %$1,567 $1,567 $20 $1,587 Rental Housing Inspection3 0.358 %$4,702 $4,702 $59 $4,761 Eng Dev Rev 2 0.237 %$3,132 $3,132 $37 $3,169 Total838 100.000 %$1,313,414 $1,313,414 $16,016 $1,329,430 (A) Alloc basis:Count of Vehicle Equivalent Unit by Department/DivisionSource:Fleet Master spreadsheet IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationVehicle & Equipment MaintenaceDepartmental CostAllocation SummaryDetail page 174Schedule 15.0052016TotalFleetNetwork Services$10,971 $10,971 Building Maintenance$15,673 $15,673 CIP Project Engineering$6,347 $6,347 Transportation/Plan Engineering$7,935 $7,935 Natural Resource Protection$1,587 $1,587 Community Development Admin$3,174 $3,174 Building and Safety$7,935 $7,935 Eng Dev Rev $3,169 $3,169 Landscape & Park Maintenance$177,725 $177,725 Tree Maintenance$44,431 $44,431 Streets & Sidewalk Maintenance$209,461 $209,461 Flood Control$42,845 $42,845 Traffic Signals & Lights$25,389 $25,389 Rental Housing Inspection$4,761 $4,761 Recreation Administration$3,174 $3,174 Ranger Program$19,042 $19,042 Aquatics & Sinsheimer Park$3,174 $3,174 Golf Course Oper & Maint$47,605 $47,605 Police Adminstration$58,713 $58,713 Patrol$147,575 $147,575 Investigations$90,449 $90,449 Neighborhood Services$7,935 $7,935 Traffic Safety$55,539 $55,539 FD500 Water Fund$98,383 $98,383 FD510 Parking Fund$12,695 $12,695 FD520 Sewer Fund$168,204 $168,204 FD640 Reservoir Operations$19,042 $19,042 All Other$36,497 $36,497 Total$1,329,430 $1,329,430 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 16.01 CIP PROJECT ENGINEERING NATURE AND EXTENT OF SERVICE The CIP Project Engineering Division is responsible for overseeing the design and construction (including inspection) of all construction projects in the City’s Capital Improvement Plan (CIP). These projects include improvements to buildings, parks, and streets as well as water, wastewater, and flood protection systems. The program also provides inspection services for public infrastructure improvements built by the private sector. The program goal is to promote cost-effective CIP projects and public infrastructure improvements that meet established engineering standards and specifications. Costs are allocated based on the amount of time staff spends on each function shown below: Engineering Administration – These costs represent time spent on engineering overhead and development that are not allocable to the other functions shown here. Engineering – These costs are related to time spent on encroachment development projects that are not defined as Enterprise capital activities. Costs are identified but not allocated. Project Engineering - These costs are related to time spent on specific capital improvement projects for the various enterprise funds and are allocated to those funds. Fund 405, Transportation Impact Fee, costs are for tracking purposes. City staff time is not charged to the 405 account as a matter of policy. IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringCosts to be allocatedDetail page 176Schedule 16.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$1,818,636 $1,818,636 Allocated additions: 10000000 - Building Charge$16,838 $16,838 10010200 - City Council$3,853 $2,196 $6,049 10010100 - City Administration$18,734 $2,764 $21,498 10015100 - City Attorney$15,152 $2,848 $18,000 10020100 - Administration & Records$12,273 $3,319 $15,592 10025100 - Finance $24,791 $4,947 $29,738 10025300 - Network Services$58,105 $3,635 $61,740 10026100 - Support Services$4,299 $34 $4,333 10030100 - Human Resources$33,039 $2,575 $35,614 10030200 - Risk Management$163,811 $1,210 $165,021 10030300 - Wellness Program$709 $548 $1,257 10050100 - Public Works Administration$117,509 $6,560 $124,069 10050230 - Building Maintenance$35,599 $980 $36,579 10050340 - Vehicle & Equipment Maintenace$6,269 $78 $6,347 Total allocated additions:$510,981 $31,694 $542,675 $542,675 Total to be allocated$2,329,617 $31,694 $2,361,311 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringSchedule of costs to beallocated by functionDetail page 177Schedule 16.0032016TotalGeneral & AdminEngineering AdministrationEngineeringProject EngineeringWages & BenefitsSALARIES & WAGES$1,171,429 $53,769 $167,046 $146,194 $804,420 FRINGE BENEFITS$567,064 $26,028 $80,863 $70,770 $389,403 Other Expense and CostSERVICES & SUPPLIES$80,143 $3,679 $11,428 $10,002 $55,034 Departmental Expenditures$1,818,636 $83,476 $259,337 $226,966 $1,248,857 Additions: 1stOther$510,981 $510,981 Functional Cost$2,329,617 $594,457 $259,337 $226,966 $1,248,857 Reallocate Admin($594,457) $88,848 $77,757 $427,852 Allocable Costs$2,329,617 $348,185 $304,723 $1,676,709 Unallocated($652,908)($348,185)($304,723)1st Allocation$1,676,709 $1,676,709 Additions: 2ndOther$31,694 $31,694 Functional Cost$31,694 $31,694 Reallocate Admin($31,694) $4,737 $4,146 $22,811 Allocable Costs$31,694 $4,737 $4,146 $22,811 Unallocated($8,883)($4,737)($4,146)2nd Allocation$22,811 $22,811 Total allocated$1,699,520 $1,699,520 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringDetail allocation ofProject EngineeringDetail page 178Schedule 16.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD240 CDBG Fund520 7.572 %$126,968 $126,968 $1,727 $128,695 FD400 Capital Engineering4,432 64.541 %$1,082,157 $1,082,157 $14,722 $1,096,879 FD405 TIF CIP153 2.228 %$37,358 $37,358 $508 $37,866 FD401 Grant CIP627 9.131 %$153,094 $153,094 $2,083 $155,177 FD500 Water Fund599 8.723 %$146,257 $146,257 $1,990 $148,247 FD510 Parking Fund63 0.917 %$15,383 $15,383 $209 $15,592 FD520 Sewer Fund473 6.888 %$115,492 $115,492 $1,572 $117,064 Total6,867 100.000 %$1,676,709 $1,676,709 $22,811 $1,699,520 (A) Alloc basis:Number of Project Hours by FundSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringDepartmental CostAllocation SummaryDetail page 179Schedule 16.0052016TotalProject EngineeringFD240 CDBG Fund$128,695 $128,695 FD400 Capital Engineering$1,096,879 $1,096,879 FD401 Grant CIP$155,177 $155,177 FD405 TIF CIP$37,866 $37,866 FD500 Water Fund$148,247 $148,247 FD510 Parking Fund$15,592 $15,592 FD520 Sewer Fund$117,064 $117,064 Total$1,699,520 $1,699,520 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2016 SCHEDULE 17.01 TRANSPORTATION PLAN/ENGINEERING NATURE AND EXTENT OF SERVICE The Transportation Planning and Engineering Division is responsible for providing and overseeing analysis, planning, operations, design and construction of the City's traffic circulation systems. The program goals are to provide safe and well-maintained streets; reduced traffic congestion and air pollution; less use of single-occupant vehicles; increased circulation safety with fewer traffic-related collisions; and more walking, bike riding, bus riding, and carpooling. Costs are allocated as follows: General & Administrative/Capital Outlay – These costs are related to the time spent on General Administrative tasks and city-sponsored capital projects which are not allocable and specific projects because of funding limitations. Costs are identified but not allocated. Parking - These costs are related to Development Review of transportation projects and are allocated only to this function. Transit – These costs are related to transit projects. These costs are allocated directly to Fund 530 Transit. Development Review – These costs are related to Development Review of transportation projects and are allocated only to this function. Long Range Plan – These costs are related to the development and maintenance of the Long Range Transportation Plan and are allocated only to this function. IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringCosts to be allocatedDetail page 181Schedule 17.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$523,327 $523,327 Allocated additions: 10000000 - Building Charge$430 $430 10010200 - City Council$1,109 $632 $1,741 10010100 - City Administration$5,391 $795 $6,186 10015100 - City Attorney$4,360 $819 $5,179 10020100 - Administration & Records$8,963 $2,485 $11,448 10025100 - Finance $8,146 $1,647 $9,793 10025300 - Network Services$20,642 $1,309 $21,951 10026100 - Support Services$1,434 $12 $1,446 10030100 - Human Resources$13,216 $1,030 $14,246 10030200 - Risk Management$65,525 $484 $66,009 10030300 - Wellness Program$282 $218 $500 10050100 - Public Works Administration$123,544 $6,897 $130,441 10050230 - Building Maintenance$908 $25 $933 10050340 - Vehicle & Equipment Maintenace$7,837 $98 $7,935 Total allocated additions:$261,787 $16,451 $278,238 $278,238 Total to be allocated$785,114 $16,451 $801,565 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringSchedule of costs to beallocated by functionDetail page 182Schedule 17.0032016TotalGeneral & AdminGen & Admin/Capital OutlayParkingTransitDevelopment ReviewLong Range PlanWages & BenefitsSALARIES & WAGES$273,602 $180,249 $9,056 $6,758 $56,663 $20,876 FRINGE BENEFITS$194,794 $128,330 $6,448 $4,811 $40,342 $14,863 Other Expense and CostSERVICES & SUPPLIES$54,931 $36,189 $1,818 $1,357 $11,376 $4,191 Departmental Expenditures$523,327 $344,768 $17,322 $12,926 $108,381 $39,930 Additions: 1stOther$261,787 $261,787 Functional Cost$785,114 $261,787 $344,768 $17,322 $12,926 $108,381 $39,930 Reallocate Admin($261,787)$172,465 $8,665 $6,466 $54,216 $19,975 Allocable Costs$785,114 $517,233 $25,987 $19,392 $162,597 $59,905 Unallocated($517,233)($517,233)1st Allocation$267,881 $25,987 $19,392 $162,597 $59,905 Additions: 2ndOther$16,451 $16,451 Functional Cost$16,451 $16,451 Reallocate Admin($16,451)$10,838 $545 $406 $3,407 $1,255 Allocable Costs$16,451 $10,838 $545 $406 $3,407 $1,255 Unallocated($10,838)($10,838)2nd Allocation$5,613 $545 $406 $3,407 $1,255 Total allocated$273,494 $26,532 $19,798 $166,004 $61,160 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofParkingDetail page 183Schedule 17.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD510 Parking Fund100 100.000 %$25,987 $25,987 $545 $26,532 Total100 100.000 %$25,987 $25,987 $545 $26,532 (A) Alloc basis:Direct Allocation to Fund510 ParkingSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofTransitDetail page 184Schedule 17.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD530 Transit Fund100 100.000 %$19,392 $19,392 $406 $19,798 Total100 100.000 %$19,392 $19,392 $406 $19,798 (A) Alloc basis:Direct Allocation to Fund 530 TransitSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofDevelopment ReviewDetail page 185Schedule 17.0062016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDevelopment Review100 100.000 %$162,597 $162,597 $3,407 $166,004 Total100 100.000 %$162,597 $162,597 $3,407 $166,004 (A) Alloc basis:Direct Allocation to Development ReviewSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofLong Range PlanDetail page 186Schedule 17.0072016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedLong Range Planning100 100.000 %$59,905 $59,905 $1,255 $61,160 Total100 100.000 %$59,905 $59,905 $1,255 $61,160 (A) Alloc basis:Direct Allocation to Long Range PlanSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDepartmental CostAllocation SummaryDetail page 187Schedule 17.0082016TotalParkingTransitDevelopment ReviewLong Range PlanDevelopment Review$166,004 $166,004 Long Range Planning$61,160 $61,160 FD510 Parking Fund$26,532 $26,532 FD530 Transit Fund$19,798 $19,798 Total$273,494 $26,532 $19,798 $166,004 $61,160 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 18.01 NATURAL RESOURCES PROTECTION (Utility Services) NATURE AND EXTENT OF SERVICE The Natural Resources Protection Department is a formally structured program to bring greater overall guidance and a proactive approach to the City’s environmental protection and restoration efforts including its open space and greenbelt programs. This program has three major activities: open space/greenbelt acquisition and management, storm water program coordination and agency reporting, and natural resource protection, project mitigation and educational outreach. Costs are allocated as follows: Natural Resources-General Government - These costs are identified but not allocated. Program Support - These costs represent the value of services provided to enterprise programs such as the Utility Funds. Costs are allocated based on an agreed upon amount for services performed. IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Costs to be allocatedDetail page 189Schedule 18.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$429,905 $429,905 Total to be allocated$429,905 $429,905 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Schedule of costs to beallocated by functionDetail page 190Schedule 18.0032016TotalGeneral & AdminNatural Resources-General GovernmentProgram SupportWages & BenefitsSALARIES & WAGES$200,502 $200,502 FRINGE BENEFITS$83,965 $83,965 Other Expense and CostSERVICES & SUPPLIES$145,438 $145,438 Departmental Expenditures$429,905 $429,905 Functional Cost$429,905 $429,905 Allocable Costs$429,905 $429,905 Unallocated($429,905)($429,905)1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocated IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Detail allocation ofProgram SupportDetail page 191Schedule 18.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD520 Sewer Fund1 50.000 %$2,372 $2,372 $2,372 FD640 Reservoir Operations1 50.000 %$5,634 $5,634 $5,634 Subtotal2 100.000 %$8,006 $8,006 $8,006 Direct Billed($8,006) ($8,006) ($8,006)Total2 100.000 %$0 $0 $0 $0 $0 (A) Alloc basis:Agreed Upon Amount Based On Services PerformedSource: IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Departmental CostAllocation SummaryDetail page 192Schedule 18.0052016TotalProgram SupportFD520 Sewer Fund$2,372 $2,372 FD640 Reservoir Operations$5,634 $5,634 Subtotal$8,006 $8,006 Direct Billed($8,006) ($8,006)Total City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2016 SCHEDULE 19.01 HAZARD PREVENTION (Utility Services) NATURE AND EXTENT OF SERVICE The Hazard Prevention Department prevents injury and loss to life, property and the environment caused by fire, explosion or exposure to hazardous materials. Program goals include eliminating fire hazards and investigating fires in buildings, equipment and properties; safely handling and containing all hazardous materials; and broadening public awareness about the dangers of fire and hazardous materials. This program has seven major activities: fire hazard inspection and abatement, fire and arson investigation, hazardous material inspection and abatement, building plan review, hazardous waste removal and disposal, education, and hydrant maintenance. Costs are allocated as follows: Hazard Prevention-General Government - These costs are identified but not allocated. Fire Hydrant - This amount is tied to the cost of interns performing hydrant service. These costs are allocated directly to the Water Fund. IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationHazard Prevention (Utility Svc)Costs to be allocatedDetail page 194Schedule 19.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$781,727 $781,727 Total to be allocated$781,727 $781,727 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationHazard Prevention (Utility Svc)Schedule of costs to beallocated by functionDetail page 195Schedule 19.0032016TotalGeneral & AdminHazard PreventionFire HydrantWages & BenefitsSALARIES & WAGES$491,713 $491,713 FRINGE BENEFITS$209,886 $209,886 Other Expense and CostSERVICES & SUPPLIES$80,128 $80,128 Departmental Expenditures$781,727 $781,727 Functional Cost$781,727 $781,727 Allocable Costs$781,727 $781,727 Unallocated($781,727)($781,727)1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocated IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationHazard Prevention (Utility Svc)Detail allocation ofFire HydrantDetail page 196Schedule 19.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund1 100.000 %$8,300 $8,300 $8,300 Subtotal1 100.000 %$8,300 $8,300 $8,300 Direct Billed($8,300) ($8,300) ($8,300)Total1 100.000 %$0 $0 $0 $0 $0 (A) Alloc basis:Amount Is Tied To Cost Of Interns Performing Hydrant ServiceSource:Amount of intern costs directed to hydrant testing IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationHazard Prevention (Utility Svc)Departmental CostAllocation SummaryDetail page 197Schedule 19.0052016TotalFire HydrantFD500 Water Fund$8,300 $8,300 Subtotal$8,300 $8,300 Direct Billed($8,300) ($8,300)Total City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 20.01 ENGINEERING DEVELOPMENT REVIEW (Utility Services) NATURE AND EXTENT OF SERVICE The Engineering Development Review Division oversees design and construction of various public works projects built by private developers for City ownership. These projects typically include additions to the City’s water, wastewater, recycled water, storm drain, street, flood protection, and park systems. Since 2002, this program has been responsible for the review of the design of private development projects for compliance with the Grading Ordinance, Parking & Driveway Standards, site development and drainage designs. This division is also responsible for verifying plan compliance with the Waterway Management Plan Drainage Design Manual for all private development projects. To ensure public safety, this department represents the city as its Floodplain Manager and prepares regular responses and reports to the Federal Emergency Management Agency (FEMA) and the public in this regard. The division also coordinates reviews of development projects for compliance with the Tree Regulations and coordinates with the City Arborist on tree removals, tree plantings, and tree preservation requirements. The division’s goal is to ensure compliance with the City’s Engineering Standards, Community Design Guidelines, Floodplain Management Regulations, and Waterway Management Plan to provide safe, effective, and efficient public works which meet established engineering standards and specifications. This division has four major activities: development review, encroachment permit review and issuance, recordkeeping, and miscellaneous projects. Costs are allocated based on an analysis of tasks performed by staff during the year as follows: Development Review Services – These costs relate to review services for private projects and those being developed by the city, these costs are identified but not allocated. Utility Service – These costs are for services provided by staff funded in the Utility Enterprise Funds. The amounts shown represent credits that are provided to these enterprise funds (water and sewer) in order to reflect the services they provide back to Engineering Development Review to facilitate the review and inspection of development projects. IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Rev (Utility Services)Costs to be allocatedDetail page 199Schedule 20.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$622,340 $622,340 Total to be allocated$622,340 $622,340 IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Rev (Utility Services)Schedule of costs to beallocated by functionDetail page 200Schedule 20.0032016TotalGeneral & AdminDevelopment Review ServicesUtility ServicesWages & BenefitsSALARIES & WAGES$431,893 $431,893 FRINGE BENEFITS$187,173 $187,173 Other Expense and CostSERVICES & SUPPLIES$3,274 $3,274 Departmental Expenditures$622,340 $622,340 Functional Cost$622,340 $622,340 Allocable Costs$622,340 $622,340 Unallocated($622,340)($622,340)1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocated IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Rev (Utility Services)Detail allocation ofUtility ServicesDetail page 201Schedule 20.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedEng Dev Rev 100 100.000 %FD500 Water Fund($77,139) ($77,139) ($77,139)FD520 Sewer Fund($77,140) ($77,140) ($77,140)Subtotal100 100.000 %($154,279)($154,279)($154,279)Direct Billed$154,279 $154,279 $154,279 Total100 100.000 %$0 $0 $0 $0 $0 (A) Alloc basis:Time Spent by Utilities on Behalf of Engineering Development ReviewSource:Cheryl Blair IVA/Cap9503/20/17City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Rev (Utility Services)Departmental CostAllocation SummaryDetail page 202Schedule 20.0052016TotalUtility ServicesEng Dev Rev FD500 Water Fund($77,139) ($77,139)FD520 Sewer Fund($77,140) ($77,140)Subtotal($154,279)($154,279)Direct Billed$154,279 $154,279 Total