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Item 7 - e - Council Reading File - FY 2015-16 San Luis Obispo 2 CFR 200
CITY OF SAN LUIS OBISPO, CA 2 CFR PART 200 COST ALLOCATION PLAN Fiscal Year 2016 Prepared March 25, 2017 1870 Divot Road Carson City, NV 89701 775-883-3182 www.costplans.com email: mahoney@costplans.com City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2016 Prepared by: COST ALLOCATION METHODOLOGY INTRODUCTION The cost allocation plan was prepared in accordance with the 2CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. A consistent approach has been followed in the treatment of direct or indirect costs; in no case have costs charged as direct costs to programs been included as indirect costs. Actual expenditure information was obtained from the financial statements for the year ended June 30, 2016. Statistics used to allocate costs were taken from FY2016 data by performing one hundred percent counts, or in some cases, conducting a representative sample period count. STEP-DOWN ALLOCATION PROCEDURE A double step-down allocation methodology was used to distribute costs among central services and to programs that receive benefits. The double step-down method initially requires a sequential ordering of central service departments. Department indirect cost allocations are then made in the order elected to all benefiting programs, including cross allocations to other central services. To ensure that the cross-benefit of services among central services is fully recognized, a second step-down allocation for each central service is made. Costs allocated to each central service consist of the following: First Allocation – the actual operating expenditures, exclusive of unallowable items (i.e. capital expenditures, interest expense, and general government costs as designated or required by 2 CFR Part 200), plus all allocated costs from all other central services which have been identified up to this point. Second Allocation – costs from other central services made subsequent to that section’s first allocation. With respect to the double step- down methodology, two important points should be noted: 1. The initial sequencing of Central Services was made in consideration of the ordering which maximizes the benefits of the services, and 2. After the second allocation of each central service, that service was “closed” and could not receive an additional allocation from other central services. To ease comprehension and to avoid unnecessary bulk in the plan, the first and second allocations are shown on the same detail allocation schedule. City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2016 Prepared by: FORMAT A Table of Contents is included at the beginning of the Plan. The allocation of costs has been accomplished in the same order as shown in the Table of Contents. The Table of Contents also permits the ready identification of the following summary data and sections of the Plan: Summary Data – Three summary schedules are provided at the beginning of the Plan: 1. Allocated Costs by Department (Schedule A) – provides the costs allocated from each central service to each operating department. The central service departments are listed on the left side of the page and the operating programs detailed in the plan are listed across the top. With a total at the bottom of the page. 2. Summary of Allocated Costs (Schedule C) – summarizes the costs allocated from each central service. The column labeled “Total Expenditures” is the total costs of the central service department. The column labeled “Cost Adjustments” are any costs added or deducted from the central service. The column labeled “Total Allocated” is the amount allocated to each operating department (this agrees with Schedule A). 3. Summary of Allocation Bases (Schedule E) – provides the bases used to allocate the costs for each function of every central service. Sections – sections on each central service are presented in the following format: 1. Nature and Extent of Services – a narrative description of the central service and each function that was identified. Also described are the allocation bases used for each function and any other relevant information on expenditures. 2. Costs to be Allocated – presents the total costs to be allocated based on actual expenditures from the financial statements. Allocated additions represent costs allocated to a central service from other central services. City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2016 Prepared by: FORMAT (Continued) 1. Costs to be Allocated by Function – costs for each Central Service are functionalized to the extent deemed necessary to insure the application of allocation basis which most closely correlate with the benefits derived by receiving programs. Total costs allocated are the same as reflected on the previous schedule. Functions of the central services are listed across the top of the page and a detailed schedule is provided on each function. 2. Detail Allocation – detailed schedule of the allocation of each function is provided on all allocated functions except for General Administration. Costs of General Administration are re-allocated to all other agency functions based on functional costs unless otherwise noted. 3. Departmental Cost Allocation Summary – provides a summary of the costs allocated by function. The programs that received allocations are listed on the left side of the page and the central service functions are listed across the top. INTERVIEWS Through discussions and review with Departmental staff, Mahoney & Associates Consulting, LLC established functions performed by central service departments and costs associated with each function. It was the primary objective of Mahoney & Associates to use data representative of services provided to users while still adhering to the specifications of the 2 CFR Part 200 cost principles. This Page Intentionally Left Blank CERTIFICATE OF COST ALLOCATION PLAN This is to certify that I have reviewed the cost allocation plan submitted herewith and to the best of my knowledge and belief: (1) All costs included in this proposal to establish cost allocations or billings for Fiscal Year 2016 (July 1, 2015 through June 30, 2016) are allowable in accordance with the requirements of 2 CFR 200 and the Federal award(s) to which they apply. Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan. (2) All costs included in this proposal are properly allocable to Federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the awards to which they are allocated in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently. I declare that the foregoing is true and correct. Governmental Unit: _____________________________________________________ Signature: ____________________________________________________________ Name of Official: _______________________________________________________ Title: ________________________________________________________________ Date of Execution: _____________________________________________________ IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0012016SchedulePageSummary ReportsAllocated Costs by DepartmentA 1Summary of Allocated CostsC 9Detail of Allocated CostsD 12Summary of Allocation BasisE 21Building ChargeNarrative1.01Costs to be Allocated1.02 25Costs by Function1.03 26Detail Allocation - City Hall1.04 27Detail Allocation - 919 Palm1.05 28Detail Allocation - Corporation Yard1.06 29Allocation Summary1.07 30City AdministrationNarrative2.01Costs to be Allocated2.02 32Costs by Function2.03 33Detail Allocation - Citywide Administration 2.04 34Allocation Summary2.05 36City AttorneyNarrative3.01Costs to be Allocated3.02 39Costs by Function3.03 40Detail Allocation - City Attorney3.04 41Allocation Summary3.05 43Administration & RecordsNarrative4.01Costs to be Allocated4.02 46Costs by Function4.03 47Detail Allocation - City Clerk Services4.04 48Detail Allocation - Main Switchboard4.05 49Allocation Summary4.06 51Finance Narrative5.01Costs to be Allocated5.02 54Costs by Function5.03 55Detail Allocation - Accounts Payable5.04 57 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0022016SchedulePageDetail Allocation - Payroll5.05 59Detail Allocation - General Finance5.06 61Detail Allocation - Utility Billing5.07 63Detail Allocation - Utility Billing Costs5.08 64Detail Allocation - Cashier5.09 65Detail Allocation - Budget5.10 66Detail Allocation - IT Supervision5.11 68Detail Allocation - GIS Supervision5.12 69Allocation Summary5.13 70Network ServicesNarrative6.01Costs to be Allocated6.02 75Costs by Function6.03 76Detail Allocation - Network Services & Desktop Support 6.04 78Detail Allocation - MDC Support6.05 80Detail Allocation - Tablet Support6.06 81Detail Allocation - Server Support6.07 82Detail Allocation - Network Support6.08 84Detail Allocation - Radios6.09 86Detail Allocation - Telemetry6.10 87Detail Allocation - Cell Phones6.11 88Detail Allocation - Pagers6.12 89Detail Allocation - Cellular Data Services 6.13 90Detail Allocation - Telephones6.14 92Detail Allocation - Cuesta Peak6.15 94Detail Allocation - South Hills6.16 95Detail Allocation - Tassajara6.17 96Detail Allocation - Development Review 6.18 97Allocation Summary6.19 98Geographic Information ServicesNarrative7.01Costs to be Allocated7.02 103Costs by Function7.03 104Detail Allocation - GIS7.04 105Allocation Summary7.05 106Support ServicesNarrative8.01Costs to be Allocated8.02 108Costs by Function8.03 109Detail Allocation - General Support Services 8.04 110Detail Allocation - Postage8.05 112Detail Allocation - Parking8.06 114Allocation Summary8.07 115 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0032016SchedulePageHuman ResourcesNarrative9.01Costs to be Allocated9.02 118Costs by Function9.03 119Detail Allocation - Human Resources9.04 120Allocation Summary9.05 122Risk ManagementNarrative10.01Costs to be Allocated10.02 125Costs by Function10.03 126Detail Allocation - Risk Management10.04 127Detail Allocation - Workers Comp Premiums 10.05 129Allocation Summary10.06 131Wellness ProgramNarrative11.01Costs to be Allocated11.02 134Costs by Function11.03 135Detail Allocation - Wellness Program11.04 136Allocation Summary11.05 138Public Works AdministrationNarrative12.01Costs to be Allocated12.02 141Costs by Function12.03 142Detail Allocation - Deputy Director/City Engineer 12.04 143Detail Allocation - Director12.05 144Detail Allocation - Development Review 12.06 145Detail Allocation - Long Range Planning 12.07 146Detail Allocation - Utilities12.08 147Allocation Summary12.09 148Building MaintenanceNarrative13.01Costs to be Allocated13.02 150Costs by Function13.03 151Detail Allocation - Janitorial - Other13.04 152Detail Allocation - Janitorial - City Hall13.05 153Detail Allocation - Janitorial - Corp Yard 13.06 154Detail Allocation - Janitorial - 919 Palm Street 13.07 155Detail Allocation - Utilities13.08 156Detail Allocation - Parking Facility Maintenance 13.09 158 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0042016SchedulePageDetail Allocation - Maintenance13.10 159Allocation Summary13.11 161Vehicle & Equipment MaintenaceNarrative14.01Costs to be Allocated14.02 164Costs by Function14.03 165Detail Allocation - Fleet14.04 166Allocation Summary14.05 167CIP Project EngineeringNarrative15.01Costs to be Allocated15.02 169Costs by Function15.03 170Detail Allocation - Project Engineering15.04 171Allocation Summary15.05 172Transportation/Plan EngineeringNarrative16.01Costs to be Allocated16.02 174Costs by Function16.03 175Detail Allocation - Parking16.04 176Detail Allocation - Transit16.05 177Detail Allocation - Development Review 16.06 178Detail Allocation - Long Range Plan16.07 179Allocation Summary16.08 180Natural Resources Protection (Utility Services)Narrative17.01Costs to be Allocated17.02 182Costs by Function17.03 183Detail Allocation - Program Support17.04 184Allocation Summary17.05 185Hazard Prevention (Utility Svc)Narrative18.01Costs to be Allocated18.02 187Costs by Function18.03 188Detail Allocation - Fire Hydrant18.04 189Allocation Summary18.05 190Eng Dev Rev (Utility Services)Narrative19.01 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0052016SchedulePageCosts to be Allocated19.02 192Costs by Function19.03 193Detail Allocation - Utility Services19.04 194Allocation Summary19.05 195 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 1Schedule A.0012016Central Service DepartmentsCity CouncilCultural ActivitiesEcon DevNat Res ProtectionComm PromotionHuman RelationsComm Dev AdminCommissions & CommDevelopment ReviewBuilding Charge $5,654 $249 $226 $484 $15,463 $3,522 City Administration $1,826 $3,563 $2,551 $5,064 $4,797 $2,746 $6,986 $485 $9,109 City Attorney $1,527 $2,981 $2,134 $4,237 $4,014 $2,297 $5,845 $406 $7,620 Administration & Records $44,597 $6,637 $14,865 $9,623 $62,911 $3,185 $9,290 Finance $3,113 $3,073 $3,184 $6,417 $4,798 $2,488 $12,649 $680 $11,336 Network Services $22,024 $4,350 $8,291 $708 $18,316 $131,778 Geographic Information Services$127,303 Support Services $214 $420 $415 $824 $593 $323 $1,850 $57 $1,644 Human Resources$2,366 $4,732 $591 $11,830 $11,830 Risk Management$10,963 $21,926 $2,740 $54,815 $54,815 Wellness Program$80 $159 $20 $719 $399 Public Works Administration$224,763 Building Maintenance $30,676 $1,349 $1,225 $2,623 $33,457 $7,622 Vehicle & Equipment Maintenace$1,581 $3,162 CIP Project EngineeringTransportation/Plan Engineering$165,386 Natural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$109,631 $11,635 $34,131 $71,203 $27,884 $7,854 $355,306 $4,813 $639,114 Proposed Costs$109,631 $11,635 $34,131 $71,203 $27,884 $7,854 $355,306 $4,813 $639,114 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 2Schedule A.0022016Central Service DepartmentsLong Range PlanBuilding & SafetyEng Dev Rev Landscape/Prk MaintSwim Center MaintTree MaintSt/Sidewalk MaintPavement MaintFlood ControlBuilding Charge $3,522 $9,793 $2,646 $19,939 $3,068 $11,503 $11,503 City Administration $8,493 $18,592 $7,331 $27,189 $4,411 $5,852 $13,166 $3,190 City Attorney $7,105 $15,554 $6,133 $22,746 $3,690 $4,895 $11,014 $2,669 Administration & Records $7,697 $11,675 $22,296 $5,887 $266 $1,060 $2,850 $941 Finance $10,850 $25,977 $10,272 $37,054 $5,732 $8,289 $20,736 $5,740 Network Services $16,631 $60,628 $16,631 $51,295 $7,857 $15,700 $35,266 $12,007 Geographic Information Services$29,434 Support Services $1,571 $25,036 $1,548 $5,051 $634 $1,145 $2,778 $781 Human Resources $11,830 $30,756 $11,830 $28,390 $2,357 $9,464 $22,831 $7,689 Risk Management $54,815 $142,518 $54,815 $131,556 $10,955 $43,853 $105,792 $35,630 Wellness Program $399 $1,117 $478 $1,293 $80 $319 $857 $283 Public Works Administration $97,009 $37,628 $102,244 $6,271 $25,734 $80,193 $28,760 Building Maintenance $7,622 $21,190 $5,725 $33,157 $5,487 $28,428 $28,428 Vehicle & Equipment Maintenace $7,906 $3,164 $177,092 $44,273 $208,717 $42,692 CIP Project EngineeringTransportation/Plan Engineering $60,932 Natural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$288,476 $370,742 $180,497 $642,893 $42,253 $169,139 $544,131 $39,931 $169,816 Proposed Costs$288,476 $370,742 $180,497 $642,893 $42,253 $169,139 $544,131 $39,931 $169,816 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 3Schedule A.0032016Central Service DepartmentsTraffic Signals/LightsDev ServicesRental Housing InspRec AdminFacilities - Prk & RecRecreational SportsYouth ServicesTeen/Seniors/ClassCommunity ServicesBuilding ChargeCity Administration $4,478 $5,000 $2,458 $7,856 $2,543 $3,692 $10,793 $2,950 City Attorney $3,746 $4,183 $2,057 $6,572 $2,128 $3,089 $9,030 $2,467 Administration & Records $530 $787 $9,290 $266 $11,145 $530 $266 Finance $5,763 $4,485 $4,181 $11,105 $3,119 $31,371 $12,896 $4,908 Network Services $16,412 $8,711 $29,328 $28,993 $7,559 $20,959 $5,501 Geographic Information Services$32,424 Support Services $755 $589 $624 $1,497 $414 $5,238 $1,498 $462 Human Resources $4,732 $7,098 $11,830 $2,366 $2,366 $4,732 $2,366 Risk Management $21,926 $32,889 $54,815 $10,963 $10,963 $21,926 $10,963 Wellness Program $159 $245 $399 $80 $3,356 $159 $80 Public Works Administration $18,606 Building Maintenance $4,641 $6,588 $355,585 $6,588 $6,588 $6,588 $6,588 Vehicle & Equipment Maintenace $25,299 $4,744 $3,162 CIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$107,047 $14,257 $63,794 $174,866 $406,457 $85,367 $89,111 $6,588 $36,551 Proposed Costs$107,047 $14,257 $63,794 $174,866 $406,457 $85,367 $89,111 $6,588 $36,551 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 4Schedule A.0042016Central Service DepartmentsRanger ProgramAquatics/ Sinsheimer PrkGolf CoursePolice AdminPatrolInvestigationsPolice Support SvcSupp Svcs - GrantNeighborhood SvcsBuilding ChargeCity Administration $3,705 $4,040 $6,790 $17,132 $77,628 $32,301 $28,473 $2,595 City Attorney $3,099 $3,379 $5,680 $14,333 $64,942 $27,023 $23,820 $2,171 Administration & Records $1,193 $266 $1,537 $23,756 $11,583 $3,711 $5,301 $5,044 Finance $6,885 $4,626 $11,641 $21,851 $96,287 $37,343 $37,868 $3,092 Network Services $18,280 $12,270 $14,036 $63,785 $262,125 $86,399 $230,158 $12,886 Geographic Information Services$96,774 Support Services $950 $591 $1,461 $2,017 $9,137 $3,802 $3,351 $420 Human Resources $10,647 $2,366 $9,464 $13,013 $97,002 $33,122 $47,318 $2,366 Risk Management $49,333 $10,963 $43,853 $60,297 $449,481 $153,482 $219,259 $10,963 Wellness Program $359 $80 $462 $439 $3,487 $1,117 $1,596 $80 Public Works AdministrationBuilding Maintenance $6,590 $20,575 $20,575 $20,575 $20,575 $20,575 $20,575 Vehicle & Equipment Maintenace $18,974 $3,162 $47,435 $58,503 $147,050 $90,128 $7,906 CIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$120,015 $41,743 $142,359 $392,475 $1,239,297 $489,003 $617,719 $20,575 $68,098 Proposed Costs$120,015 $41,743 $142,359 $392,475 $1,239,297 $489,003 $617,719 $20,575 $68,098 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 5Schedule A.0052016Central Service DepartmentsTraffic SafetyTraffic Sfty-OTS GrantFire AdminFire Admin GrantEmergency ResponseFire ApparatusFEMA PPE GrantHazard PreventionHazard Prev GrantBuilding ChargeCity Administration $7,885 $10,405 $101,226 $4,494 $1,356 $9,209 City Attorney $6,596 $8,705 $84,684 $3,760 $1,134 $7,704 Administration & Records $1,326 $12,209 $13,520 $1,590 Finance $10,300 $12,930 $117,591 $5,979 $1,173 $12,178 Network Services $36,537 $57,440 $274,175 $37,123 Geographic Information Services $60,957 Support Services $1,500 $1,682 $17,055 $529 $162 $1,769 Human Resources $11,830 $9,464 $104,099 $14,196 Risk Management $54,815 $43,853 $482,371 $65,778 Wellness Program $399 $319 $3,591 $478 Public Works AdministrationBuilding Maintenance $20,575 $28,394 $18,691 $18,691 Vehicle & Equipment Maintenace $55,341 CIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$207,104 $246,358 $1,217,003 $14,762 $3,825 $168,716 Proposed Costs$207,104 $246,358 $1,217,003 $14,762 $3,825 $168,716 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 6Schedule A.0062016Central Service DepartmentsTraining ServicesRecruit AcademyTechnical ServicesDisaster PrepFD210 Downtown BidFD240 CDBGFD250 Law Enforc GrantFD290 Tourism BidFD300 Debt ServiceBuilding Charge$182 City Administration $1,334 $599 $567 $2,616 $3,184 $1,671 $16,436 $17 City Attorney $1,116 $502 $474 $2,189 $2,663 $1,398 $13,750 $14 Administration & Records$199 Finance $1,677 $1,049 $840 $2,313 $2,781 $1,476 $15,937 $15 Network Services$3,065 Geographic Information ServicesSupport Services $157 $70 $66 $308 $374 $196 $2,020 $2 Human Resources$1,774 Risk Management$8,222 Wellness Program$60 Public Works AdministrationBuilding Maintenance $18,691 $18,691 $18,691 $991 Vehicle & Equipment MaintenaceCIP Project Engineering$128,246 Transportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$22,975 $20,911 $20,638 $7,426 $137,248 $4,741 $62,636 $48 Proposed Costs$22,975 $20,911 $20,638 $7,426 $137,248 $4,741 $62,636 $48 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 7Schedule A.0072016Central Service DepartmentsFD400 Cap EngFD401 Grant CIPFD405 TIF CIPFD500 WaterFD510 ParkingFD520 SewerFD530 TransitFD625 Jack HouseFD640 ReservoirBuilding Charge$11,503 $11,503 $516 City Administration$54,849 $21,627 $70,571 $34,407 $17 $9,879 City Attorney$45,885 $18,092 $59,039 $28,784 $14 $8,264 Administration & Records$36,754 $7,443 $42,328 $2,454 $1,034 Finance $316,903 $50,527 $334,995 $35,561 $78 $12,323 Network Services$242,677 $54,462 $319,428 $49,350 $740 $28,651 Geographic Information Services$95,876 $95,876 Support Services$9,940 $5,066 $12,133 $4,420 $2 $1,608 Human Resources$72,159 $23,824 $79,257 $7,098 $9,227 Risk Management$334,370 $110,396 $367,260 $32,889 $42,756 Wellness Program$2,434 $1,761 $2,674 $259 $311 Public Works Administration$20,759 $210,511 $20,759 $92,490 Building Maintenance$42,989 $55,387 $42,990 $1,113 Vehicle & Equipment Maintenace$98,034 $12,649 $167,605 $18,974 CIP Project Engineering $1,093,055 $154,636 $37,734 $147,730 $15,537 $116,655 Transportation/Plan Engineering$26,433 $19,725 Natural Resources Protection (Utility Services)$2,372 $5,634 Hazard Prevention (Utility Svc)$8,300 Eng Dev Rev (Utility Services)($77,139) ($77,140)Subtotal$1,093,055 $154,636 $37,734 $1,464,023 $613,715 $1,668,305 $309,066 $851 $138,661 Proposed Costs$1,093,055 $154,636 $37,734 $1,464,023 $613,715 $1,668,305 $309,066 $851 $138,661 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 8Schedule A.0082016Central Service DepartmentsFD650 Narcotics Task ForceFD653 Hazardous MatFD655 Bomb Task ForceAll OtherSubtotalDirect BilledUnallocatedTotalBuilding Charge$111,276 $111,276 City Administration $278 $672 $89 $691,173 $691,173 City Attorney $231 $562 $75 $578,221 $578,221 Administration & Records$79,638 $477,480 $29,828 $507,308 Finance $237 $844 $164 $132,058 $1,539,738 $147,261 $1,686,999 Network Services$11,850 $2,334,382 $2,334,382 Geographic Information Services$538,644 $538,644 Support Services $36 $79 $11 $136,875 $136,875 Human Resources$740,212 $740,212 Risk Management$3,429,979 $3,429,979 Wellness Program$30,587 $30,587 Public Works Administration$965,727 $32,108 $997,835 Building Maintenance$1,016,089 $1,016,089 Vehicle & Equipment Maintenace$36,367 $1,283,920 $1,283,920 CIP Project Engineering$1,693,593 $659,482 $2,353,075 Transportation/Plan Engineering$272,476 $526,104 $798,580 Natural Resources Protection (Utility Services)$8,006 ($8,006) $429,905 $429,905 Hazard Prevention (Utility Svc)$8,300 ($8,300) $781,727 $781,727 Eng Dev Rev (Utility Services)($154,279) $154,279 $622,340 $622,340 Subtotal$782 $2,157 $339 $259,913 $15,702,399 $170,081 $3,196,647 $19,069,127 Proposed Costs$782 $2,157 $339 $259,913 $15,702,399 $170,081 $3,196,647 $19,069,127 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationSummary of Allocated CostsSummary page 9Schedule C.0012016DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedBuilding Charge$180,659 City Administration$770,619 City Attorney$791,896 ($176,837)Administration & Records$550,828 Finance $1,598,380 Network Services$2,461,933 Geographic Information Services$520,475 Support Services$215,027 ($41,788)Human Resources$790,879 Risk Management$4,066,945 Wellness Program$20,139 Public Works Administration$975,334 Building Maintenance$1,102,501 Vehicle & Equipment Maintenace$1,066,202 CIP Project Engineering$1,818,636 Transportation/Plan Engineering$523,327 Natural Resources Protection (Utility Services) $429,905 Hazard Prevention (Utility Svc)$781,727 Eng Dev Rev (Utility Services)$622,340 City Council$109,631 Cultural Activities$11,635 Economic Development$34,131 Natural Resource Protection$71,203 Community Promotion$27,884 Human Relations$7,854 Community Development Admin$355,306 Commissions & Committees$4,813 Development Review$639,114 Long Range Planning$288,476 Building and Safety$370,742 Eng Dev Rev $180,497 Landscape & Park Maintenance$642,893 Swim Center Maintenance$42,253 Tree Maintenance$169,139 Streets & Sidewalk Maintenance$544,131 Pavement Maintenance$39,931 Flood Control$169,816 Traffic Signals & Lights$107,047 Development Services$14,257 Rental Housing Inspection$63,794 Recreation Administration$174,866 Facilities - Parks and Recreation$406,457 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationSummary of Allocated CostsSummary page 10Schedule C.0022016DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedRecreational Sports$85,367 Youth Services$89,111 Teens, Seniors and Classes$6,588 Community Services$36,551 Ranger Program$120,015 Aquatics & Sinsheimer Park$41,743 Golf Course Oper & Maint$142,359 Police Adminstration$392,475 Patrol$1,239,297 Investigations$489,003 Police Support Services$617,719 Support Services - Grant$20,575 Neighborhood Services$68,098 Traffic Safety$207,104 Traffic - OTS GrantFire Administration$246,358 Fire Administration GrantEmergency Response$1,217,003 Fire Apparatus Service$14,762 FEMA PPE Grant$3,825 Hazard Prevention$168,716 Hazard Prevention GrantTraining Services$22,975 Recruit AcademyTechnical Services$20,911 Disaster Preparedness$20,638 FD210 Downtown Bid Fund$7,426 FD240 CDBG Fund$137,248 FD250 Law Enforcement Grant Fund$4,741 FD290 Tourism Bid Fund$62,636 FD300 Debt Service Fund$48 FD400 Capital Engineering$1,093,055 FD401 Grant CIP$154,636 FD405 TIF CIP$37,734 FD500 Water Fund$1,464,023 FD510 Parking Fund$613,715 FD520 Sewer Fund$1,668,305 FD530 Transit Fund$309,066 FD625 Jack House Fund$851 FD640 Reservoir Operations$138,661 FD650 Narcotics Task Force Fund$782 FD653 Hazardous Mat Task Force Fund$2,157 FD655 Bomb Task Force Fund$339 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationSummary of Allocated CostsSummary page 11Schedule C.0032016DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedAll Other$259,913 Unallocated$3,196,647 Direct Billed$170,081 Total$19,107,093 ($37,966)$19,069,127 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 12Schedule D.0012016DepartmentsBuilding ChargeCity AdminCity AttorneyAdmin. & RecordsFinance Network ServicesGISSupport ServicesHuman ResourcesSchedule: 1.007 2.005 3.005 4.006 5.013 6.019 7.005 8.007 9.005Building Charge ($180,659) $0 $0 $0 $0 $0 $0 $0 $0 City Administration $2,120 ($885,581) $6,403 $13,308 $8,712 $14,960 $17,677 $1,403 $6,594 City Attorney $1,243 $9,329 ($739,457) $41,164 $8,879 $13,603 $2,901 $1,432 $6,594 Administration & Records $2,047 $6,489 $5,429 ($690,844) $8,677 $39,706 $0 $1,366 $10,990 Finance $7,993 $18,829 $15,753 $27,108 ($1,929,899) $59,247 $0 $3,580 $26,375 Network Services $5,614 $29,003 $24,263 $3,633 $55,358 ($2,709,503) $0 $4,266 $14,287 Geographic Information Services $4,806 $6,131 $5,130 $796 $10,394 $35,697 ($634,048) $1,058 $6,594 Support Services $0 $2,533 $2,119 $0 $3,084 $0 $0 ($180,975) $0 Human Resources $2,260 $9,317 $7,794 $7,351 $11,542 $18,246 $0 $1,520 ($901,078)Risk Management $305 $47,911 $40,081 $6,715 $42,368 $9,799 $0 $5,788 $3,075 Wellness Program $0 $237 $198 $0 $263 $0 $0 $28 $0 Public Works Administration $19,844 $11,490 $9,612 $46,453 $15,430 $51,475 $74,826 $8,735 $14,196 Building Maintenance $3,327 $12,988 $10,866 $1,326 $19,136 $34,708 $0 $7,178 $11,830 Vehicle & Equipment Maintenace $2,556 $12,560 $10,508 $9,157 $19,692 $14,322 $0 $1,992 $10,647 CIP Project Engineering $16,838 $21,425 $17,923 $15,311 $29,614 $61,494 $0 $4,315 $35,488 Transportation/Plan Engineering $430 $6,166 $5,157 $11,214 $9,751 $21,864 $0 $1,439 $14,196 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 City Council $5,654 $1,826 $1,527 $44,597 $3,113 $22,024 $0 $214 $0 Cultural Activities $249 $3,563 $2,981 $0 $3,073 $0 $0 $420 $0 Economic Development $226 $2,551 $2,134 $6,637 $3,184 $4,350 $0 $415 $2,366 Natural Resource Protection $484 $5,064 $4,237 $14,865 $6,417 $8,291 $0 $824 $4,732 Community Promotion $0 $4,797 $4,014 $9,623 $4,798 $708 $0 $593 $591 Human Relations $0 $2,746 $2,297 $0 $2,488 $0 $0 $323 $0 Community Development Admin $15,463 $6,986 $5,845 $62,911 $12,649 $18,316 $127,303 $1,850 $11,830 Commissions & Committees $0 $485 $406 $3,185 $680 $0 $0 $57 $0 Development Review $3,522 $9,109 $7,620 $9,290 $11,336 $131,778 $0 $1,644 $11,830 Long Range Planning $3,522 $8,493 $7,105 $7,697 $10,850 $16,631 $0 $1,571 $11,830 Building and Safety $9,793 $18,592 $15,554 $11,675 $25,977 $60,628 $0 $25,036 $30,756 Eng Dev Rev $2,646 $7,331 $6,133 $22,296 $10,272 $16,631 $0 $1,548 $11,830 Landscape & Park Maintenance $19,939 $27,189 $22,746 $5,887 $37,054 $51,295 $0 $5,051 $28,390 Swim Center Maintenance $0 $4,411 $3,690 $266 $5,732 $7,857 $0 $634 $2,357 Tree Maintenance $3,068 $5,852 $4,895 $1,060 $8,289 $15,700 $0 $1,145 $9,464 Streets & Sidewalk Maintenance $11,503 $13,166 $11,014 $2,850 $20,736 $35,266 $0 $2,778 $22,831 Pavement Maintenance $11,503 $0 $0 $0 $0 $0 $0 $0 $0 Flood Control $0 $3,190 $2,669 $941 $5,740 $12,007 $29,434 $781 $7,689 Traffic Signals & Lights $0 $4,478 $3,746 $530 $5,763 $16,412 $0 $755 $4,732 Development Services $0 $5,000 $4,183 $0 $4,485 $0 $0 $589 $0 Rental Housing Inspection $0 $2,458 $2,057 $787 $4,181 $8,711 $0 $624 $7,098 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 13Schedule D.0022016DepartmentsRisk MgmtWellness ProgramPW AdminBuilding MaintVehicle/Equip MaintCIP Project EngTrans EngineeringNat Res Protection (Utilities)Hazard Prevention (Utility Svc)Schedule: 10.006 11.005 12.009 13.011 14.005 15.005 16.008 17.005 18.005Building Charge $0 $0 $0 $0 $0 $0 $0 $0 $0 City Administration $32,693 $135 $0 $10,957 $0 $0 $0 $0 $0 City Attorney $32,693 $135 $0 $6,425 $0 $0 $0 $0 $0 Administration & Records $54,488 $241 $0 $10,583 $0 $0 $0 $0 $0 Finance $130,771 $547 $0 $41,316 $0 $0 $0 $0 $0 Network Services $70,835 $347 $0 $29,016 $10,948 $0 $0 $0 $0 Geographic Information Services $32,693 $135 $0 $10,139 $0 $0 $0 $0 $0 Support Services $0 $0 $0 $0 $0 $0 $0 $0 $0 Human Resources $40,321 $167 $0 $11,681 $0 $0 $0 $0 $0 Risk Management ($4,224,622) $59 $0 $1,576 $0 $0 $0 $0 $0 Wellness Program $0 ($35,420) $0 $14,555 $0 $0 $0 $0 $0 Public Works Administration $65,778 $558 ($1,335,598) $41,867 $0 $0 $0 $0 $0 Building Maintenance $54,815 $399 $32,005 ($1,306,719) $15,640 $0 $0 $0 $0 Vehicle & Equipment Maintenace $49,333 $359 $52,256 $75,155 ($1,324,739) $0 $0 $0 $0 CIP Project Engineering $164,445 $1,252 $123,577 $36,432 $6,325 ($2,353,075) $0 $0 $0 Transportation/Plan Engineering $65,778 $499 $129,925 $928 $7,906 $0 ($798,580) $0 $0 Natural Resources Protection (Utility Services) $0 $0 $0 $0 $0 $0 $0 ($429,905) $0 Hazard Prevention (Utility Svc) $0 $0 $0 $0 $0 $0 $0 $0 ($781,727)Eng Dev Rev (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 City Council $0 $0 $0 $30,676 $0 $0 $0 $0 $0 Cultural Activities $0 $0 $0 $1,349 $0 $0 $0 $0 $0 Economic Development $10,963 $80 $0 $1,225 $0 $0 $0 $0 $0 Natural Resource Protection $21,926 $159 $0 $2,623 $1,581 $0 $0 $0 $0 Community Promotion $2,740 $20 $0 $0 $0 $0 $0 $0 $0 Human Relations $0 $0 $0 $0 $0 $0 $0 $0 $0 Community Development Admin $54,815 $719 $0 $33,457 $3,162 $0 $0 $0 $0 Commissions & Committees $0 $0 $0 $0 $0 $0 $0 $0 $0 Development Review $54,815 $399 $224,763 $7,622 $0 $0 $165,386 $0 $0 Long Range Planning $54,815 $399 $97,009 $7,622 $0 $0 $60,932 $0 $0 Building and Safety $142,518 $1,117 $0 $21,190 $7,906 $0 $0 $0 $0 Eng Dev Rev $54,815 $478 $37,628 $5,725 $3,164 $0 $0 $0 $0 Landscape & Park Maintenance $131,556 $1,293 $102,244 $33,157 $177,092 $0 $0 $0 $0 Swim Center Maintenance $10,955 $80 $6,271 $0 $0 $0 $0 $0 $0 Tree Maintenance $43,853 $319 $25,734 $5,487 $44,273 $0 $0 $0 $0 Streets & Sidewalk Maintenance $105,792 $857 $80,193 $28,428 $208,717 $0 $0 $0 $0 Pavement Maintenance $0 $0 $0 $28,428 $0 $0 $0 $0 $0 Flood Control $35,630 $283 $28,760 $0 $42,692 $0 $0 $0 $0 Traffic Signals & Lights $21,926 $159 $18,606 $4,641 $25,299 $0 $0 $0 $0 Development Services $0 $0 $0 $0 $0 $0 $0 $0 $0 Rental Housing Inspection $32,889 $245 $0 $0 $4,744 $0 $0 $0 $0 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 14Schedule D.0032016DepartmentsEng Dev Rev (Utility)Total Plan AllocatedSchedule: 19.005Building Charge $0 $0 City Administration $0 $0 City Attorney $0 $0 Administration & Records $0 $0 Finance $0 $0 Network Services $0 $0 Geographic Information Services $0 $0 Support Services $0 $0 Human Resources $0 $0 Risk Management $0 $0 Wellness Program $0 $0 Public Works Administration $0 $0 Building Maintenance $0 $0 Vehicle & Equipment Maintenace $0 $0 CIP Project Engineering $0 $0 Transportation/Plan Engineering $0 $0 Natural Resources Protection (Utility Services) $0 $0 Hazard Prevention (Utility Svc) $0 $0 Eng Dev Rev (Utility Services) ($622,340) $0 City Council $0 $109,631 Cultural Activities $0 $11,635 Economic Development $0 $34,131 Natural Resource Protection $0 $71,203 Community Promotion $0 $27,884 Human Relations $0 $7,854 Community Development Admin $0 $355,306 Commissions & Committees $0 $4,813 Development Review $0 $639,114 Long Range Planning $0 $288,476 Building and Safety $0 $370,742 Eng Dev Rev $0 $180,497 Landscape & Park Maintenance $0 $642,893 Swim Center Maintenance $0 $42,253 Tree Maintenance $0 $169,139 Streets & Sidewalk Maintenance $0 $544,131 Pavement Maintenance $0 $39,931 Flood Control $0 $169,816 Traffic Signals & Lights $0 $107,047 Development Services $0 $14,257 Rental Housing Inspection $0 $63,794 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 15Schedule D.0042016DepartmentsBuilding ChargeCity AdminCity AttorneyAdmin. & RecordsFinance Network ServicesGISSupport ServicesHuman ResourcesRecreation Administration $0 $7,856 $6,572 $9,290 $11,105 $29,328 $32,424 $1,497 $11,830 Facilities - Parks and Recreation $0 $2,543 $2,128 $266 $3,119 $28,993 $0 $414 $2,366 Recreational Sports $0 $3,692 $3,089 $11,145 $31,371 $7,559 $0 $5,238 $2,366 Youth Services $0 $10,793 $9,030 $530 $12,896 $20,959 $0 $1,498 $4,732 Teens, Seniors and Classes $0 $0 $0 $0 $0 $0 $0 $0 $0 Community Services $0 $2,950 $2,467 $266 $4,908 $5,501 $0 $462 $2,366 Ranger Program $0 $3,705 $3,099 $1,193 $6,885 $18,280 $0 $950 $10,647 Aquatics & Sinsheimer Park $0 $4,040 $3,379 $266 $4,626 $12,270 $0 $591 $2,366 Golf Course Oper & Maint $0 $6,790 $5,680 $1,537 $11,641 $14,036 $0 $1,461 $9,464 Police Adminstration $0 $17,132 $14,333 $23,756 $21,851 $63,785 $96,774 $2,017 $13,013 Patrol $0 $77,628 $64,942 $11,583 $96,287 $262,125 $0 $9,137 $97,002 Investigations $0 $32,301 $27,023 $3,711 $37,343 $86,399 $0 $3,802 $33,122 Police Support Services $0 $28,473 $23,820 $5,301 $37,868 $230,158 $0 $3,351 $47,318 Support Services - Grant $0 $0 $0 $0 $0 $0 $0 $0 $0 Neighborhood Services $0 $2,595 $2,171 $5,044 $3,092 $12,886 $0 $420 $2,366 Traffic Safety $0 $7,885 $6,596 $1,326 $10,300 $36,537 $0 $1,500 $11,830 Traffic - OTS Grant $0 $0 $0 $0 $0 $0 $0 $0 $0 Fire Administration $0 $10,405 $8,705 $12,209 $12,930 $57,440 $60,957 $1,682 $9,464 Fire Administration Grant $0 $0 $0 $0 $0 $0 $0 $0 $0 Emergency Response $0 $101,226 $84,684 $13,520 $117,591 $274,175 $0 $17,055 $104,099 Fire Apparatus Service $0 $4,494 $3,760 $0 $5,979 $0 $0 $529 $0 FEMA PPE Grant $0 $1,356 $1,134 $0 $1,173 $0 $0 $162 $0 Hazard Prevention $0 $9,209 $7,704 $1,590 $12,178 $37,123 $0 $1,769 $14,196 Hazard Prevention Grant $0 $0 $0 $0 $0 $0 $0 $0 $0 Training Services $0 $1,334 $1,116 $0 $1,677 $0 $0 $157 $0 Recruit Academy $0 $0 $0 $0 $0 $0 $0 $0 $0 Technical Services $0 $599 $502 $0 $1,049 $0 $0 $70 $0 Disaster Preparedness $0 $567 $474 $0 $840 $0 $0 $66 $0 FD210 Downtown Bid Fund $0 $2,616 $2,189 $0 $2,313 $0 $0 $308 $0 FD240 CDBG Fund $0 $3,184 $2,663 $0 $2,781 $0 $0 $374 $0 FD250 Law Enforcement Grant Fund $0 $1,671 $1,398 $0 $1,476 $0 $0 $196 $0 FD290 Tourism Bid Fund $182 $16,436 $13,750 $199 $15,937 $3,065 $0 $2,020 $1,774 FD300 Debt Service Fund $0 $17 $14 $0 $15 $0 $0 $2 $0 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 $54,849 $45,885 $36,754 $316,903 $242,677 $95,876 $9,940 $72,159 FD510 Parking Fund $0 $21,627 $18,092 $7,443 $50,527 $54,462 $0 $5,066 $23,824 FD520 Sewer Fund $11,503 $70,571 $59,039 $42,328 $334,995 $319,428 $95,876 $12,133 $79,257 FD530 Transit Fund $516 $34,407 $28,784 $2,454 $35,561 $49,350 $0 $4,420 $7,098 FD625 Jack House Fund $0 $17 $14 $0 $78 $740 $0 $2 $0 FD640 Reservoir Operations $0 $9,879 $8,264 $1,034 $12,323 $28,651 $0 $1,608 $9,227 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 16Schedule D.0052016DepartmentsRisk MgmtWellness ProgramPW AdminBuilding MaintVehicle/Equip MaintCIP Project EngTrans EngineeringNat Res Protection (Utilities)Hazard Prevention (Utility Svc)Recreation Administration $54,815 $399 $0 $6,588 $3,162 $0 $0 $0 $0 Facilities - Parks and Recreation $10,963 $80 $0 $355,585 $0 $0 $0 $0 $0 Recreational Sports $10,963 $3,356 $0 $6,588 $0 $0 $0 $0 $0 Youth Services $21,926 $159 $0 $6,588 $0 $0 $0 $0 $0 Teens, Seniors and Classes $0 $0 $0 $6,588 $0 $0 $0 $0 $0 Community Services $10,963 $80 $0 $6,588 $0 $0 $0 $0 $0 Ranger Program $49,333 $359 $0 $6,590 $18,974 $0 $0 $0 $0 Aquatics & Sinsheimer Park $10,963 $80 $0 $0 $3,162 $0 $0 $0 $0 Golf Course Oper & Maint $43,853 $462 $0 $0 $47,435 $0 $0 $0 $0 Police Adminstration $60,297 $439 $0 $20,575 $58,503 $0 $0 $0 $0 Patrol $449,481 $3,487 $0 $20,575 $147,050 $0 $0 $0 $0 Investigations $153,482 $1,117 $0 $20,575 $90,128 $0 $0 $0 $0 Police Support Services $219,259 $1,596 $0 $20,575 $0 $0 $0 $0 $0 Support Services - Grant $0 $0 $0 $20,575 $0 $0 $0 $0 $0 Neighborhood Services $10,963 $80 $0 $20,575 $7,906 $0 $0 $0 $0 Traffic Safety $54,815 $399 $0 $20,575 $55,341 $0 $0 $0 $0 Traffic - OTS Grant $0 $0 $0 $0 $0 $0 $0 $0 $0 Fire Administration $43,853 $319 $0 $28,394 $0 $0 $0 $0 $0 Fire Administration Grant $0 $0 $0 $0 $0 $0 $0 $0 $0 Emergency Response $482,371 $3,591 $0 $18,691 $0 $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 $65,778 $478 $0 $18,691 $0 $0 $0 $0 $0 Hazard Prevention Grant $0 $0 $0 $0 $0 $0 $0 $0 $0 Training Services $0 $0 $0 $18,691 $0 $0 $0 $0 $0 Recruit Academy $0 $0 $0 $0 $0 $0 $0 $0 $0 Technical Services $0 $0 $0 $18,691 $0 $0 $0 $0 $0 Disaster Preparedness $0 $0 $0 $18,691 $0 $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 $128,246 $0 $0 $0 FD250 Law Enforcement Grant Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD290 Tourism Bid Fund $8,222 $60 $0 $991 $0 $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 $1,093,055 $0 $0 $0 FD401 Grant CIP $0 $0 $0 $0 $0 $154,636 $0 $0 $0 FD405 TIF CIP $0 $0 $0 $0 $0 $37,734 $0 $0 $0 FD500 Water Fund $334,370 $2,434 $20,759 $42,989 $98,034 $147,730 $0 $0 $8,300 FD510 Parking Fund $110,396 $1,761 $210,511 $55,387 $12,649 $15,537 $26,433 $0 $0 FD520 Sewer Fund $367,260 $2,674 $20,759 $42,990 $167,605 $116,655 $0 $2,372 $0 FD530 Transit Fund $32,889 $259 $92,490 $1,113 $0 $0 $19,725 $0 $0 FD625 Jack House Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD640 Reservoir Operations $42,756 $311 $0 $0 $18,974 $0 $0 $5,634 $0 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 17Schedule D.0062016DepartmentsEng Dev Rev (Utility)Total Plan AllocatedRecreation Administration $0 $174,866 Facilities - Parks and Recreation $0 $406,457 Recreational Sports $0 $85,367 Youth Services $0 $89,111 Teens, Seniors and Classes $0 $6,588 Community Services $0 $36,551 Ranger Program $0 $120,015 Aquatics & Sinsheimer Park $0 $41,743 Golf Course Oper & Maint $0 $142,359 Police Adminstration $0 $392,475 Patrol $0 $1,239,297 Investigations $0 $489,003 Police Support Services $0 $617,719 Support Services - Grant $0 $20,575 Neighborhood Services $0 $68,098 Traffic Safety $0 $207,104 Traffic - OTS Grant $0 $0 Fire Administration $0 $246,358 Fire Administration Grant $0 $0 Emergency Response $0 $1,217,003 Fire Apparatus Service $0 $14,762 FEMA PPE Grant $0 $3,825 Hazard Prevention $0 $168,716 Hazard Prevention Grant $0 $0 Training Services $0 $22,975 Recruit Academy $0 $0 Technical Services $0 $20,911 Disaster Preparedness $0 $20,638 FD210 Downtown Bid Fund $0 $7,426 FD240 CDBG Fund $0 $137,248 FD250 Law Enforcement Grant Fund $0 $4,741 FD290 Tourism Bid Fund $0 $62,636 FD300 Debt Service Fund $0 $48 FD400 Capital Engineering $0 $1,093,055 FD401 Grant CIP $0 $154,636 FD405 TIF CIP $0 $37,734 FD500 Water Fund ($77,139) $1,464,023 FD510 Parking Fund $0 $613,715 FD520 Sewer Fund ($77,140) $1,668,305 FD530 Transit Fund $0 $309,066 FD625 Jack House Fund $0 $851 FD640 Reservoir Operations $0 $138,661 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 18Schedule D.0072016DepartmentsBuilding ChargeCity AdminCity AttorneyAdmin. & RecordsFinance Network ServicesGISSupport ServicesHuman ResourcesFD650 Narcotics Task Force Fund $0 $278 $231 $0 $237 $0 $0 $36 $0 FD653 Hazardous Mat Task Force Fund $0 $672 $562 $0 $844 $0 $0 $79 $0 FD655 Bomb Task Force Fund $0 $89 $75 $0 $164 $0 $0 $11 $0 All Other $0 $0 $0 $79,638 $132,058 $11,850 $0 $0 $0 Subtotal$0 $0 $0 ($29,828)($147,261)$0 $0 $0 $0 Direct BillUnallocated$29,828 $147,261 Total$0 $0 $0 $0 $0 $0 $0 $0 $0 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 19Schedule D.0082016DepartmentsRisk MgmtWellness ProgramPW AdminBuilding MaintVehicle/Equip MaintCIP Project EngTrans EngineeringNat Res Protection (Utilities)Hazard Prevention (Utility Svc)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 $36,367 $0 $0 $0 $0 Subtotal$0 $0 ($32,108)$0 $0 ($659,482)($526,104)($421,899)($773,427)Direct Bill$32,108 ($8,006) ($8,300)Unallocated$659,482 $526,104 $429,905 $781,727 Total$0 $0 $0 $0 $0 $0 $0 $0 $0 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 20Schedule D.0092016DepartmentsEng Dev Rev (Utility)Total Plan AllocatedFD650 Narcotics Task Force Fund $0 $782 FD653 Hazardous Mat Task Force Fund $0 $2,157 FD655 Bomb Task Force Fund $0 $339 All Other $0 $259,913 Subtotal($776,619)$15,702,399 Direct Bill $154,279 $170,081 Unallocated $622,340 $3,196,647 Total$0 $19,069,127 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 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 Department10010100 - City Administration 2.004 Citywide AdministrationTotal Operating Expenditures by Department/Division10015100 - City Attorney 3.004 City AttorneyTotal Operating Expenditures by Department/Division10020100 - Administration & Records 4.004 City Clerk ServicesCount of Council Agenda Items by Department/Division 4.005 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 5.004 Accounts PayableAccounts Payable Transaction Count by Department/Fund 5.005 PayrollFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 5.006 General FinanceTotal Operating Expenditures by Department/Division 5.007 Utility BillingDirect Allocation to Water (FD500) & Sewer (FD520) 5.008 Utility Billing Costs 5.009 CashierBased on the amount of time spent by staff on this function and the relative amounts of revenue collected 5.010 BudgetTotal Operating Expenditures by Department/Division 5.011 IT SupervisionDirect Allocation to Network Services 5.012 GIS SupervisionDirect Allocation to GIS10025300 - Network Services 6.004 Network Services & Desktop Support Number of Physical & Virtual Desktops, Laptops & Printers by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 6.005 MDC SupportNumber of MDCs by Fund/Department/Division 6.006 Tablet SupportNumber of Tablets by Fund/Department/Division 6.007 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) 6.008 Network SupportNumber of Dedicated Ethernet Switch Ports by Fund/Department/Division 6.009 RadiosNumber of Assigned Radios by Fund/Department 6.010 TelemetryNumber of Controllers by Fund/Div/Dept 6.011 Cell PhonesNumber of Cell Phones and Smart Phones Fund/Division/Department 6.012 PagersNumber of Pagers by Fund/Division/Department IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationSummary of allocation basisSummary page 22Schedule E.0022016DepartmentBasis of allocation 6.013 Cellular Data ServicesNumber of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department 6.014 TelephonesNumber of Telephones by Fund/Department 6.015 Cuesta PeakNumber of Radio Repeaters by Fund/Department/Division 6.016 South HillsNumber of Radio Repeaters by Fund/Department/Division 6.017 TassajaraNumber of Radio Repeaters by Fund/Department/Division 6.018 Development ReviewDirect Allocation to Development Review10025450 - Geographic Information Services 7.004 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 8.004 General Support Services Total Operating Expenditures by Department/Division 8.005 PostageFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 8.006 ParkingParking Fee Charged by Department10030100 - Human Resources 9.004 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 10.004 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) 10.005 Workers Comp Premiums Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)10030300 - Wellness Program 11.004 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 12.004 Deputy Director/City Engineer Hours Supervised by Department/Division 12.005 DirectorFull Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 12.006 Development ReviewDirect Allocation to Development Review 12.007 Long Range PlanningDirect Allocation to Long Range Planning 12.008 UtilitiesAnalysis of Time Worked10050230 - Building Maintenance 13.004 Janitorial - OtherSquare Feet by Department IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationSummary of allocation basisSummary page 23Schedule E.0032016DepartmentBasis of allocation 13.005 Janitorial - City HallSquare Feet by Department 13.006 Janitorial - Corp YardSquare Feet by Department 13.007 Janitorial - 919 Palm Street Square Feet by Department 13.008 UtilitiesUtilities Square Footage by Fund/Department 13.009 Parking Facility Maintenance Direct Allocation to Parking, Fund 510 13.010 MaintenanceMaintenance Square Footage by Fund/Department10050340 - Vehicle & Equipment Maintenace 14.004 FleetCount of Vehicle Equivalent Unit by Department/Division10050410 - CIP Project Engineering 15.004 Project EngineeringNumber of Project Hours by Fund10050500 - Transportation/Plan Engineering 16.004 ParkingDirect Allocation to Fund510 Parking 16.005 TransitDirect Allocation to Fund 530 Transit 16.006 Development ReviewDirect Allocation to Development Review 16.007 Long Range PlanDirect Allocation to Long Range Plan10011251 - Natural Resources Protection (Utility Services) 17.004 Program SupportAgreed Upon Amount Based On Services Performed10085301 - Hazard Prevention (Utility Svc) 18.004 Fire HydrantAmount Is Tied To Cost Of Interns Performing Hydrant Service10040500 - Eng Dev Rev (Utility Services) 19.004 Utility ServicesTime Spent by Utilities on Behalf of Engineering Development Review City of San Luis Obispo, CA 2 CFR 200 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationBuilding ChargeDetail allocation ofCity HallDetail page 27Schedule 1.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 938 6.686 % $2,120 $2,120 $2,120 City Council 2,502 17.834 % $5,654 $5,654 $5,654 Cultural Activities 110 0.784 % $249 $249 $249 Economic Development 100 0.713 % $226 $226 $226 Natural Resource Protection 214 1.525 % $484 $484 $484 City Attorney 550 3.920 % $1,243 $1,243 $1,243 Administration & Records 906 6.458 % $2,047 $2,047 $2,047 Finance 3,537 25.212 % $7,993 $7,993 $7,993 Network Services 2,484 17.706 % $5,614 $5,614 $5,614 Human Resources 1,000 7.128 % $2,260 $2,260 $2,260 Risk Management 135 0.962 % $305 $305 $305 Building Maintenance 1,472 10.493 % $3,327 $3,327 $3,327 FD290 Tourism Bid Fund 81 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationBuilding ChargeDetail allocation of919 PalmDetail page 28Schedule 1.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Development Admin 3,600 19.983 % $15,463 $15,463 $15,463 Development Review 820 4.552 % $3,522 $3,522 $3,522 Long Range Planning 820 4.552 % $3,522 $3,522 $3,522 Building and Safety 2,280 12.656 % $9,793 $9,793 $9,793 Public Works Administration 4,620 25.645 % $19,844 $19,844 $19,844 Eng Dev Rev 616 3.419 % $2,646 $2,646 $2,646 CIP Project Engineering 3,920 21.760 % $16,838 $16,838 $16,838 Transportation/Plan Engineering 100 0.555 % $430 $430 $430 Geographic Information Services 1,119 6.211 % $4,806 $4,806 $4,806 FD530 Transit Fund 120 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationBuilding ChargeDetail allocation ofCorporation YardDetail page 29Schedule 1.0062016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedLandscape & Park Maintenance 780 27.857 % $19,939 $19,939 $19,939 Tree Maintenance 120 4.286 % $3,068 $3,068 $3,068 Streets & Sidewalk Maintenance 450 16.071 % $11,503 $11,503 $11,503 Pavement Maintenance 450 16.071 % $11,503 $11,503 $11,503 Vehicle & Equipment Maintenace 100 3.571 % $2,556 $2,556 $2,556 FD500 Water Fund 450 16.071 % $11,503 $11,503 $11,503 FD520 Sewer Fund 450 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationBuilding ChargeDepartmental CostAllocation SummaryDetail page 30Schedule 1.0072016TotalCity Hall919 PalmCorporation YardCity 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 City Council$5,654 $5,654 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 2 CFR 200 Cost Allocation Plan Fiscal Year 2016 Prepared by: 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AdministrationCosts to be allocatedDetail page 32Schedule 2.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $770,619 $770,619 Allocated additions: 10000000 - Building Charge $2,120 $2,120 10015100 - City Attorney$6,403 $6,403 10020100 - Administration & Records$13,308 $13,308 10025100 - Finance $8,712 $8,712 10025300 - Network Services$14,960 $14,960 10025450 - Geographic Information Services$17,677 $17,677 10026100 - Support Services$1,403 $1,403 10030100 - Human Resources$6,594 $6,594 10030200 - Risk Management$32,693 $32,693 10030300 - Wellness Program$135 $135 10050230 - Building Maintenance$10,957 $10,957 Total allocated additions:$2,120 $112,842 $114,962 $114,962 Total to be allocated$772,739 $112,842 $885,581 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AdministrationSchedule of costs to beallocated by functionDetail page 33Schedule 2.0032016TotalGeneral & 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$2,120 $2,120 Functional Cost$772,739 $2,120 $770,619 Reallocate Admin($2,120) $2,120 Allocable Costs$772,739 $772,739 1st Allocation$772,739 $772,739 Additions: 2ndOther$112,842 $112,842 Functional Cost$112,842 $112,842 Reallocate Admin($112,842) $112,842 Allocable Costs$112,842 $112,842 2nd Allocation$112,842 $112,842 Total allocated$885,581 $885,581 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AdministrationDetail allocation ofCitywide AdministrationDetail page 34Schedule 2.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 154,921 0.206 % $1,593 $1,593 $233 $1,826 Cultural Activities 302,410 0.402 % $3,109 $3,109 $454 $3,563 Economic Development 216,527 0.288 % $2,226 $2,226 $325 $2,551 Natural Resource Protection 429,905 0.572 % $4,419 $4,419 $645 $5,064 Community Promotion 407,227 0.542 % $4,186 $4,186 $611 $4,797 City Attorney 791,896 1.053 % $8,140 $8,140 $1,189 $9,329 Administration & Records 550,828 0.733 % $5,662 $5,662 $827 $6,489 Finance 1,598,380 2.126 % $16,430 $16,430 $2,399 $18,829 Network Services 2,461,933 3.275 % $25,307 $25,307 $3,696 $29,003 Support Services 215,027 0.286 % $2,210 $2,210 $323 $2,533 Human Resources 790,879 1.052 % $8,130 $8,130 $1,187 $9,317 Risk Management 4,066,945 5.410 % $41,806 $41,806 $6,105 $47,911 Wellness Program 20,139 0.027 % $207 $207 $30 $237 Community Development Admin 593,049 0.789 % $6,096 $6,096 $890 $6,986 Commissions & Committees 41,169 0.055 % $423 $423 $62 $485 Development Review 773,185 1.029 % $7,948 $7,948 $1,161 $9,109 Long Range Planning 720,959 0.959 % $7,411 $7,411 $1,082 $8,493 Building and Safety 1,578,228 2.099 % $16,223 $16,223 $2,369 $18,592 Public Works Administration 975,334 1.297 % $10,026 $10,026 $1,464 $11,490 Landscape & Park Maintenance 2,307,966 3.070 % $23,725 $23,725 $3,464 $27,189 Swim Center Maintenance 374,435 0.498 % $3,849 $3,849 $562 $4,411 Tree Maintenance 496,672 0.661 % $5,106 $5,106 $746 $5,852 Building Maintenance 1,102,501 1.467 % $11,333 $11,333 $1,655 $12,988 Streets & Sidewalk Maintenance 1,117,610 1.487 % $11,488 $11,488 $1,678 $13,166 Flood Control 270,784 0.360 % $2,784 $2,784 $406 $3,190 Traffic Signals & Lights 380,110 0.506 % $3,907 $3,907 $571 $4,478 Vehicle & Equipment Maintenace 1,066,202 1.418 % $10,960 $10,960 $1,600 $12,560 Eng Dev Rev 622,339 0.828 % $6,397 $6,397 $934 $7,331 CIP Project Engineering 1,818,636 2.419 % $18,695 $18,695 $2,730 $21,425 Transportation/Plan Engineering 523,327 0.696 % $5,380 $5,380 $786 $6,166 Human Relations 233,119 0.310 % $2,396 $2,396 $350 $2,746 Recreation Administration 666,857 0.887 % $6,855 $6,855 $1,001 $7,856 Facilities - Parks and Recreation 215,884 0.287 % $2,219 $2,219 $324 $2,543 Recreational Sports 313,433 0.417 % $3,222 $3,222 $470 $3,692 Youth Services 916,236 1.219 % $9,418 $9,418 $1,375 $10,793 Community Services 250,360 0.333 % $2,574 $2,574 $376 $2,950 Ranger Program 314,494 0.418 % $3,233 $3,233 $472 $3,705 Aquatics & Sinsheimer Park 342,920 0.456 % $3,525 $3,525 $515 $4,040 Police Adminstration 1,454,267 1.935 % $14,949 $14,949 $2,183 $17,132 Patrol 6,589,530 8.766 % $67,737 $67,737 $9,891 $77,628 Investigations 2,741,900 3.647 % $28,185 $28,185 $4,116 $32,301 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AdministrationDetail allocation ofCitywide AdministrationDetail page 35Schedule 2.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNeighborhood Services 220,222 0.293 % $2,264 $2,264 $331 $2,595 Traffic Safety 669,278 0.890 % $6,880 $6,880 $1,005 $7,885 Fire Administration 883,201 1.175 % $9,079 $9,079 $1,326 $10,405 Emergency Response 8,592,688 11.431 % $88,328 $88,328 $12,898 $101,226 Hazard Prevention 781,727 1.040 % $8,036 $8,036 $1,173 $9,209 Training Services 113,278 0.151 % $1,164 $1,164 $170 $1,334 Technical Services 50,861 0.068 % $523 $523 $76 $599 Disaster Preparedness 48,140 0.064 % $495 $495 $72 $567 FD210 Downtown Bid Fund 222,111 0.295 % $2,283 $2,283 $333 $2,616 FD240 CDBG Fund 270,230 0.359 % $2,778 $2,778 $406 $3,184 FD500 Water Fund 4,655,855 6.194 % $47,860 $47,860 $6,989 $54,849 FD510 Parking Fund 1,835,753 2.442 % $18,871 $18,871 $2,756 $21,627 FD520 Sewer Fund 5,990,542 7.969 % $61,579 $61,579 $8,992 $70,571 Golf Course Oper & Maint 576,352 0.767 % $5,925 $5,925 $865 $6,790 FD640 Reservoir Operations 838,529 1.115 % $8,620 $8,620 $1,259 $9,879 Geographic Information Services 520,475 0.692 % $5,350 $5,350 $781 $6,131 FD290 Tourism Bid Fund 1,395,253 1.856 % $14,342 $14,342 $2,094 $16,436 FD530 Transit Fund 2,920,657 3.885 % $30,023 $30,023 $4,384 $34,407 Development Services 424,425 0.565 % $4,363 $4,363 $637 $5,000 FD250 Law Enforcement Grant Fund 141,850 0.189 % $1,458 $1,458 $213 $1,671 FD625 Jack House Fund 1,422 0.002 % $15 $15 $2 $17 Fire Apparatus Service 381,466 0.507 % $3,921 $3,921 $573 $4,494 Rental Housing Inspection 208,654 0.278 % $2,145 $2,145 $313 $2,458 Police Support Services 2,416,994 3.215 % $24,845 $24,845 $3,628 $28,473 FEMA PPE Grant 115,046 0.153 % $1,183 $1,183 $173 $1,356 FD300 Debt Service Fund 1,500 0.002 % $15 $15 $2 $17 FD653 Hazardous Mat Task Force Fund 57,052 0.076 % $586 $586 $86 $672 FD655 Bomb Task Force Fund 7,625 0.010 % $78 $78 $11 $89 FD650 Narcotics Task Force Fund 23,534 0.032 % $241 $241 $37 $278 Total75,173,243 100.000 %$772,739 $772,739 $112,842 $885,581 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AdministrationDepartmental CostAllocation SummaryDetail page 36Schedule 2.0052016TotalCitywide AdministrationCity Attorney$9,329 $9,329 Administration & Records$6,489 $6,489 Finance $18,829 $18,829 Network Services$29,003 $29,003 Geographic Information Services$6,131 $6,131 Support Services$2,533 $2,533 Human Resources$9,317 $9,317 Risk Management$47,911 $47,911 Wellness Program$237 $237 Public Works Administration$11,490 $11,490 Building Maintenance$12,988 $12,988 Vehicle & Equipment Maintenace$12,560 $12,560 CIP Project Engineering$21,425 $21,425 Transportation/Plan Engineering$6,166 $6,166 City Council$1,826 $1,826 Cultural Activities$3,563 $3,563 Economic Development$2,551 $2,551 Natural Resource Protection$5,064 $5,064 Community Promotion$4,797 $4,797 Human Relations$2,746 $2,746 Community Development Admin$6,986 $6,986 Commissions & Committees$485 $485 Development Review$9,109 $9,109 Long Range Planning$8,493 $8,493 Building and Safety$18,592 $18,592 Eng Dev Rev $7,331 $7,331 Landscape & Park Maintenance$27,189 $27,189 Swim Center Maintenance$4,411 $4,411 Tree Maintenance$5,852 $5,852 Streets & Sidewalk Maintenance$13,166 $13,166 Flood Control$3,190 $3,190 Traffic Signals & Lights$4,478 $4,478 Development Services$5,000 $5,000 Rental Housing Inspection$2,458 $2,458 Recreation Administration$7,856 $7,856 Facilities - Parks and Recreation$2,543 $2,543 Recreational Sports$3,692 $3,692 Youth Services$10,793 $10,793 Community Services$2,950 $2,950 Ranger Program$3,705 $3,705 Aquatics & Sinsheimer Park$4,040 $4,040 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AdministrationDepartmental CostAllocation SummaryDetail page 37Schedule 2.0052016TotalCitywide AdministrationGolf Course Oper & Maint$6,790 $6,790 Police Adminstration$17,132 $17,132 Patrol$77,628 $77,628 Investigations$32,301 $32,301 Police Support Services$28,473 $28,473 Neighborhood Services$2,595 $2,595 Traffic Safety$7,885 $7,885 Fire Administration$10,405 $10,405 Emergency Response$101,226 $101,226 Fire Apparatus Service$4,494 $4,494 FEMA PPE Grant$1,356 $1,356 Hazard Prevention$9,209 $9,209 Training Services$1,334 $1,334 Technical Services$599 $599 Disaster Preparedness$567 $567 FD210 Downtown Bid Fund$2,616 $2,616 FD240 CDBG Fund$3,184 $3,184 FD250 Law Enforcement Grant Fund$1,671 $1,671 FD290 Tourism Bid Fund$16,436 $16,436 FD300 Debt Service Fund$17 $17 FD500 Water Fund$54,849 $54,849 FD510 Parking Fund$21,627 $21,627 FD520 Sewer Fund$70,571 $70,571 FD530 Transit Fund$34,407 $34,407 FD625 Jack House Fund$17 $17 FD640 Reservoir Operations$9,879 $9,879 FD650 Narcotics Task Force Fund$278 $278 FD653 Hazardous Mat Task Force Fund$672 $672 FD655 Bomb Task Force Fund$89 $89 Total$885,581 $885,581 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 3.01 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AttorneyCosts to be allocatedDetail page 39Schedule 3.00220161st 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 10010100 - City Administration $8,140 $1,189 $9,329 10020100 - Administration & Records$41,164 $41,164 10025100 - Finance $8,879 $8,879 10025300 - Network Services$13,603 $13,603 10025450 - Geographic Information Services$2,901 $2,901 10026100 - Support Services$1,432 $1,432 10030100 - Human Resources$6,594 $6,594 10030200 - Risk Management$32,693 $32,693 10030300 - Wellness Program$135 $135 10050230 - Building Maintenance$6,425 $6,425 Total allocated additions:$9,383 $115,015 $124,398 $124,398 Total to be allocated$624,442 $115,015 $739,457 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AttorneySchedule of costs to beallocated by functionDetail page 40Schedule 3.0032016TotalGeneral & 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$9,383 $9,383 Functional Cost$624,442 $9,383 $615,059 Reallocate Admin($9,383) $9,383 Allocable Costs$624,442 $624,442 1st Allocation$624,442 $624,442 Additions: 2ndOther$115,015 $115,015 Functional Cost$115,015 $115,015 Reallocate Admin($115,015) $115,015 Allocable Costs$115,015 $115,015 2nd Allocation$115,015 $115,015 Total allocated$739,457 $739,457 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AttorneyDetail allocation ofCity AttorneyDetail page 41Schedule 3.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 770,619 1.025 % $6,403 $6,403 $6,403 City Council 154,921 0.206 % $1,287 $1,287 $240 $1,527 Cultural Activities 302,410 0.402 % $2,513 $2,513 $468 $2,981 Economic Development 216,527 0.288 % $1,799 $1,799 $335 $2,134 Natural Resource Protection 429,905 0.572 % $3,572 $3,572 $665 $4,237 Community Promotion 407,227 0.542 % $3,384 $3,384 $630 $4,014 Administration & Records 550,828 0.733 % $4,577 $4,577 $852 $5,429 Finance 1,598,380 2.127 % $13,281 $13,281 $2,472 $15,753 Network Services 2,461,933 3.276 % $20,456 $20,456 $3,807 $24,263 Support Services 215,027 0.286 % $1,787 $1,787 $332 $2,119 Human Resources 790,879 1.052 % $6,571 $6,571 $1,223 $7,794 Risk Management 4,066,945 5.412 % $33,792 $33,792 $6,289 $40,081 Wellness Program 20,139 0.027 % $167 $167 $31 $198 Community Development Admin 593,049 0.789 % $4,928 $4,928 $917 $5,845 Commissions & Committees 41,169 0.055 % $342 $342 $64 $406 Development Review 773,185 1.029 % $6,424 $6,424 $1,196 $7,620 Long Range Planning 720,959 0.959 % $5,990 $5,990 $1,115 $7,105 Building and Safety 1,578,228 2.100 % $13,114 $13,114 $2,440 $15,554 Public Works Administration 975,334 1.298 % $8,104 $8,104 $1,508 $9,612 Landscape & Park Maintenance 2,307,966 3.071 % $19,177 $19,177 $3,569 $22,746 Swim Center Maintenance 374,435 0.498 % $3,111 $3,111 $579 $3,690 Tree Maintenance 496,672 0.661 % $4,127 $4,127 $768 $4,895 Building Maintenance 1,102,501 1.467 % $9,161 $9,161 $1,705 $10,866 Streets & Sidewalk Maintenance 1,117,610 1.487 % $9,286 $9,286 $1,728 $11,014 Flood Control 270,784 0.360 % $2,250 $2,250 $419 $2,669 Traffic Signals & Lights 380,110 0.506 % $3,158 $3,158 $588 $3,746 Vehicle & Equipment Maintenace 1,066,202 1.419 % $8,859 $8,859 $1,649 $10,508 Eng Dev Rev 622,339 0.828 % $5,171 $5,171 $962 $6,133 CIP Project Engineering 1,818,636 2.420 % $15,111 $15,111 $2,812 $17,923 Transportation/Plan Engineering 523,327 0.696 % $4,348 $4,348 $809 $5,157 Human Relations 233,119 0.310 % $1,937 $1,937 $360 $2,297 Recreation Administration 666,857 0.887 % $5,541 $5,541 $1,031 $6,572 Facilities - Parks and Recreation 215,884 0.287 % $1,794 $1,794 $334 $2,128 Recreational Sports 313,433 0.417 % $2,604 $2,604 $485 $3,089 Youth Services 916,236 1.219 % $7,613 $7,613 $1,417 $9,030 Community Services 250,360 0.333 % $2,080 $2,080 $387 $2,467 Ranger Program 314,494 0.418 % $2,613 $2,613 $486 $3,099 Aquatics & Sinsheimer Park 342,920 0.456 % $2,849 $2,849 $530 $3,379 Police Adminstration 1,454,267 1.935 % $12,084 $12,084 $2,249 $14,333 Patrol 6,589,530 8.768 % $54,753 $54,753 $10,189 $64,942 Investigations 2,741,900 3.648 % $22,783 $22,783 $4,240 $27,023 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AttorneyDetail allocation ofCity AttorneyDetail page 42Schedule 3.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNeighborhood Services 220,222 0.293 % $1,830 $1,830 $341 $2,171 Traffic Safety 669,278 0.891 % $5,561 $5,561 $1,035 $6,596 Fire Administration 883,201 1.175 % $7,339 $7,339 $1,366 $8,705 Emergency Response 8,592,688 11.434 % $71,397 $71,397 $13,287 $84,684 Hazard Prevention 781,727 1.040 % $6,495 $6,495 $1,209 $7,704 Training Services 113,278 0.151 % $941 $941 $175 $1,116 Technical Services 50,861 0.068 % $423 $423 $79 $502 Disaster Preparedness 48,140 0.064 % $400 $400 $74 $474 FD210 Downtown Bid Fund 222,111 0.296 % $1,846 $1,846 $343 $2,189 FD240 CDBG Fund 270,230 0.360 % $2,245 $2,245 $418 $2,663 FD500 Water Fund 4,655,855 6.195 % $38,686 $38,686 $7,199 $45,885 FD510 Parking Fund 1,835,753 2.443 % $15,253 $15,253 $2,839 $18,092 FD520 Sewer Fund 5,990,542 7.971 % $49,776 $49,776 $9,263 $59,039 Golf Course Oper & Maint 576,352 0.767 % $4,789 $4,789 $891 $5,680 FD640 Reservoir Operations 838,529 1.116 % $6,967 $6,967 $1,297 $8,264 Geographic Information Services 520,475 0.693 % $4,325 $4,325 $805 $5,130 FD290 Tourism Bid Fund 1,395,253 1.857 % $11,593 $11,593 $2,157 $13,750 FD530 Transit Fund 2,920,657 3.886 % $24,268 $24,268 $4,516 $28,784 Development Services 424,425 0.565 % $3,527 $3,527 $656 $4,183 FD250 Law Enforcement Grant Fund 141,850 0.189 % $1,179 $1,179 $219 $1,398 FD625 Jack House Fund 1,422 0.002 % $12 $12 $2 $14 Fire Apparatus Service 381,466 0.508 % $3,170 $3,170 $590 $3,760 Rental Housing Inspection 208,654 0.278 % $1,734 $1,734 $323 $2,057 Police Support Services 2,416,994 3.216 % $20,083 $20,083 $3,737 $23,820 FEMA PPE Grant 115,046 0.153 % $956 $956 $178 $1,134 FD300 Debt Service Fund 1,500 0.002 % $12 $12 $2 $14 FD653 Hazardous Mat Task Force Fund 57,052 0.076 % $474 $474 $88 $562 FD655 Bomb Task Force Fund 7,625 0.010 % $63 $63 $12 $75 FD650 Narcotics Task Force Fund 23,534 0.032 % $197 $197 $34 $231 Total75,151,966 100.000 %$624,442 $624,442 $115,015 $739,457 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AttorneyDepartmental CostAllocation SummaryDetail page 43Schedule 3.0052016TotalCity AttorneyCity Administration$6,403 $6,403 Administration & Records$5,429 $5,429 Finance $15,753 $15,753 Network Services$24,263 $24,263 Geographic Information Services$5,130 $5,130 Support Services$2,119 $2,119 Human Resources$7,794 $7,794 Risk Management$40,081 $40,081 Wellness Program$198 $198 Public Works Administration$9,612 $9,612 Building Maintenance$10,866 $10,866 Vehicle & Equipment Maintenace$10,508 $10,508 CIP Project Engineering$17,923 $17,923 Transportation/Plan Engineering$5,157 $5,157 City Council$1,527 $1,527 Cultural Activities$2,981 $2,981 Economic Development$2,134 $2,134 Natural Resource Protection$4,237 $4,237 Community Promotion$4,014 $4,014 Human Relations$2,297 $2,297 Community Development Admin$5,845 $5,845 Commissions & Committees$406 $406 Development Review$7,620 $7,620 Long Range Planning$7,105 $7,105 Building and Safety$15,554 $15,554 Eng Dev Rev $6,133 $6,133 Landscape & Park Maintenance$22,746 $22,746 Swim Center Maintenance$3,690 $3,690 Tree Maintenance$4,895 $4,895 Streets & Sidewalk Maintenance$11,014 $11,014 Flood Control$2,669 $2,669 Traffic Signals & Lights$3,746 $3,746 Development Services$4,183 $4,183 Rental Housing Inspection$2,057 $2,057 Recreation Administration$6,572 $6,572 Facilities - Parks and Recreation$2,128 $2,128 Recreational Sports$3,089 $3,089 Youth Services$9,030 $9,030 Community Services$2,467 $2,467 Ranger Program$3,099 $3,099 Aquatics & Sinsheimer Park$3,379 $3,379 Golf Course Oper & Maint$5,680 $5,680 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AttorneyDepartmental CostAllocation SummaryDetail page 44Schedule 3.0052016TotalCity AttorneyPolice Adminstration$14,333 $14,333 Patrol$64,942 $64,942 Investigations$27,023 $27,023 Police Support Services$23,820 $23,820 Neighborhood Services$2,171 $2,171 Traffic Safety$6,596 $6,596 Fire Administration$8,705 $8,705 Emergency Response$84,684 $84,684 Fire Apparatus Service$3,760 $3,760 FEMA PPE Grant$1,134 $1,134 Hazard Prevention$7,704 $7,704 Training Services$1,116 $1,116 Technical Services$502 $502 Disaster Preparedness$474 $474 FD210 Downtown Bid Fund$2,189 $2,189 FD240 CDBG Fund$2,663 $2,663 FD250 Law Enforcement Grant Fund$1,398 $1,398 FD290 Tourism Bid Fund$13,750 $13,750 FD300 Debt Service Fund$14 $14 FD500 Water Fund$45,885 $45,885 FD510 Parking Fund$18,092 $18,092 FD520 Sewer Fund$59,039 $59,039 FD530 Transit Fund$28,784 $28,784 FD625 Jack House Fund$14 $14 FD640 Reservoir Operations$8,264 $8,264 FD650 Narcotics Task Force Fund$231 $231 FD653 Hazardous Mat Task Force Fund$562 $562 FD655 Bomb Task Force Fund$75 $75 Total$739,457 $739,457 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 4.01 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationAdministration & RecordsCosts to be allocatedDetail page 46Schedule 4.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $550,828 $550,828 Allocated additions: 10000000 - Building Charge $2,047 $2,047 10010100 - City Administration $5,662 $827 $6,489 10015100 - City Attorney $4,577 $852 $5,429 10025100 - Finance $8,677 $8,677 10025300 - Network Services$39,706 $39,706 10026100 - Support Services$1,366 $1,366 10030100 - Human Resources$10,990 $10,990 10030200 - Risk Management$54,488 $54,488 10030300 - Wellness Program$241 $241 10050230 - Building Maintenance$10,583 $10,583 Total allocated additions:$12,286 $127,730 $140,016 $140,016 Total to be allocated$563,114 $127,730 $690,844 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationAdministration & RecordsSchedule of costs to beallocated by functionDetail page 47Schedule 4.0032016TotalGeneral & 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 $12,286 $12,286 Functional Cost$563,114 $264,565 $233,606 $52,053 $12,890 Reallocate Admin($264,565) $207,014 $46,128 $11,423 Allocable Costs$563,114 $440,620 $98,181 $24,313 Unallocated ($24,313)($24,313)1st Allocation$538,801 $440,620 $98,181 Additions: 2ndOther $127,730 $127,730 Functional Cost$127,730 $127,730 Reallocate Admin($127,730) $99,945 $22,270 $5,515 Allocable Costs$127,730 $99,945 $22,270 $5,515 Unallocated ($5,515)($5,515)2nd Allocation$122,215 $99,945 $22,270 Total allocated$661,016 $540,565 $120,451 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationAdministration & RecordsDetail allocation ofCity Clerk ServicesDetail page 48Schedule 4.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration 14 4.023 % $17,726 $17,726 $4,573 $22,299 Fire Administration 7 2.011 % $8,863 $8,863 $2,286 $11,149 FD500 Water Fund 18 5.172 % $22,791 $22,791 $5,879 $28,670 FD520 Sewer Fund 21 6.034 % $26,589 $26,589 $6,859 $33,448 Recreation Administration 5 1.437 % $6,331 $6,331 $1,633 $7,964 Building and Safety 5 1.437 % $6,331 $6,331 $1,633 $7,964 Economic Development 4 1.149 % $5,065 $5,065 $1,306 $6,371 City Administration 10 2.874 % $12,661 $12,661 $12,661 Public Works Administration 28 8.046 % $35,452 $35,452 $9,145 $44,597 Long Range Planning 4 1.149 % $5,065 $5,065 $1,306 $6,371 City Attorney 32 9.195 % $40,517 $40,517 $40,517 Human Resources 4 1.149 % $5,065 $5,065 $1,306 $6,371 Finance 15 4.310 % $18,992 $18,992 $4,899 $23,891 Natural Resource Protection 9 2.586 % $11,395 $11,395 $2,940 $14,335 Community Promotion 6 1.724 % $7,597 $7,597 $1,960 $9,557 Development Review 5 1.437 % $6,331 $6,331 $1,633 $7,964 Community Development Admin 38 10.920 % $48,114 $48,114 $12,411 $60,525 Vehicle & Equipment Maintenace 5 1.437 % $6,331 $6,331 $1,633 $7,964 Emergency Response 1 0.287 % $1,266 $1,266 $327 $1,593 Landscape & Park Maintenance 1 0.287 % $1,266 $1,266 $327 $1,593 Neighborhood Services 3 0.862 % $3,798 $3,798 $980 $4,778 City Council 28 8.046 % $35,452 $35,452 $9,145 $44,597 CIP Project Engineering 7 2.011 % $8,863 $8,863 $2,286 $11,149 FD530 Transit Fund 1 0.287 % $1,266 $1,266 $327 $1,593 All Other 50 14.368 % $63,307 $63,307 $16,331 $79,638 Network Services 1 0.287 % $1,266 $1,266 $327 $1,593 Risk Management 4 1.149 % $5,065 $5,065 $1,306 $6,371 Commissions & Committees 2 0.575 % $2,532 $2,532 $653 $3,185 Eng Dev Rev 13 3.736 % $16,460 $16,460 $4,246 $20,706 Transportation/Plan Engineering 6 1.724 % $7,597 $7,597 $1,960 $9,557 FD510 Parking Fund 1 0.291 % $1,266 $1,266 $328 $1,594 Total348 100.000 %$440,620 $440,620 $99,945 $540,565 (A) Alloc basis:Count of Council Agenda Items by Department/DivisionSource:Clerk-Agenda item Tracking by Operating program IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationAdministration & RecordsDetail allocation ofMain SwitchboardDetail page 49Schedule 4.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration 550 1.207 % $1,185 $1,185 $272 $1,457 Fire Administration 400 0.878 % $862 $862 $198 $1,060 Flood Control 355 0.779 % $765 $765 $176 $941 Recreation Administration 500 1.098 % $1,078 $1,078 $248 $1,326 Building Maintenance 500 1.098 % $1,078 $1,078 $248 $1,326 Long Range Planning 500 1.098 % $1,078 $1,078 $248 $1,326 Building and Safety 1,400 3.073 % $3,017 $3,017 $694 $3,711 Development Review 500 1.098 % $1,078 $1,078 $248 $1,326 Economic Development 100 0.220 % $216 $216 $50 $266 Natural Resource Protection 200 0.439 % $431 $431 $99 $530 City Administration 300 0.659 % $647 $647 $647 Public Works Administration 700 1.537 % $1,509 $1,509 $347 $1,856 Recreational Sports 4,205 9.230 % $9,062 $9,062 $2,083 $11,145 Transportation/Plan Engineering 625 1.372 % $1,347 $1,347 $310 $1,657 CIP Project Engineering 1,570 3.446 % $3,384 $3,384 $778 $4,162 City Attorney 300 0.659 % $647 $647 $647 Human Resources 370 0.812 % $797 $797 $183 $980 Risk Management 130 0.285 % $280 $280 $64 $344 Finance 1,214 2.665 % $2,616 $2,616 $601 $3,217 Network Services 770 1.690 % $1,659 $1,659 $381 $2,040 Facilities - Parks and Recreation 100 0.220 % $216 $216 $50 $266 Vehicle & Equipment Maintenace 450 0.988 % $970 $970 $223 $1,193 Geographic Information Services 300 0.659 % $647 $647 $149 $796 Community Promotion 25 0.055 % $54 $54 $12 $66 Community Development Admin 900 1.976 % $1,940 $1,940 $446 $2,386 Landscape & Park Maintenance 1,620 3.556 % $3,491 $3,491 $803 $4,294 Swim Center Maintenance 100 0.220 % $216 $216 $50 $266 Tree Maintenance 400 0.878 % $862 $862 $198 $1,060 Streets & Sidewalk Maintenance 1,075 2.360 % $2,317 $2,317 $533 $2,850 Traffic Signals & Lights 200 0.439 % $431 $431 $99 $530 Eng Dev Rev 600 1.317 % $1,293 $1,293 $297 $1,590 Youth Services 200 0.439 % $431 $431 $99 $530 Community Services 100 0.220 % $216 $216 $50 $266 Ranger Program 450 0.988 % $970 $970 $223 $1,193 Patrol 4,370 9.593 % $9,418 $9,418 $2,165 $11,583 Investigations 1,400 3.073 % $3,017 $3,017 $694 $3,711 Police Support Services 2,000 4.390 % $4,310 $4,310 $991 $5,301 Neighborhood Services 100 0.220 % $216 $216 $50 $266 Traffic Safety 500 1.098 % $1,078 $1,078 $248 $1,326 Emergency Response 4,500 9.878 % $9,698 $9,698 $2,229 $11,927 Hazard Prevention 600 1.317 % $1,293 $1,293 $297 $1,590 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationAdministration & RecordsDetail allocation ofMain SwitchboardDetail page 50Schedule 4.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund 3,050 6.695 % $6,573 $6,573 $1,511 $8,084 FD520 Sewer Fund 3,350 7.354 % $7,220 $7,220 $1,660 $8,880 FD530 Transit Fund 325 0.713 % $700 $700 $161 $861 FD640 Reservoir Operations 390 0.856 % $841 $841 $193 $1,034 FD290 Tourism Bid Fund 75 0.165 % $162 $162 $37 $199 Golf Course Oper & Maint 580 1.273 % $1,250 $1,250 $287 $1,537 Aquatics & Sinsheimer Park 100 0.220 % $216 $216 $50 $266 FD510 Parking Fund 2,207 4.845 % $4,756 $4,756 $1,093 $5,849 Rental Housing Inspection 300 0.652 % $643 $643 $144 $787 Total45,556 100.000 %$98,181 $98,181 $22,270 $120,451 (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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationAdministration & RecordsDepartmental CostAllocation SummaryDetail page 51Schedule 4.0062016TotalCity Clerk ServicesMain SwitchboardCity Administration$13,308 $12,661 $647 City Attorney$41,164 $40,517 $647 Finance $27,108 $23,891 $3,217 Network Services$3,633 $1,593 $2,040 Geographic Information Services$796 $796 Human Resources$7,351 $6,371 $980 Risk Management$6,715 $6,371 $344 Public Works Administration$46,453 $44,597 $1,856 Building Maintenance$1,326 $1,326 Vehicle & Equipment Maintenace$9,157 $7,964 $1,193 CIP Project Engineering$15,311 $11,149 $4,162 Transportation/Plan Engineering$11,214 $9,557 $1,657 City Council$44,597 $44,597 Economic Development$6,637 $6,371 $266 Natural Resource Protection$14,865 $14,335 $530 Community Promotion$9,623 $9,557 $66 Community Development Admin$62,911 $60,525 $2,386 Commissions & Committees$3,185 $3,185 Development Review$9,290 $7,964 $1,326 Long Range Planning$7,697 $6,371 $1,326 Building and Safety$11,675 $7,964 $3,711 Eng Dev Rev $22,296 $20,706 $1,590 Landscape & Park Maintenance$5,887 $1,593 $4,294 Swim Center Maintenance$266 $266 Tree Maintenance$1,060 $1,060 Streets & Sidewalk Maintenance$2,850 $2,850 Flood Control$941 $941 Traffic Signals & Lights$530 $530 Rental Housing Inspection$787 $787 Recreation Administration$9,290 $7,964 $1,326 Facilities - Parks and Recreation$266 $266 Recreational Sports$11,145 $11,145 Youth Services$530 $530 Community Services$266 $266 Ranger Program$1,193 $1,193 Aquatics & Sinsheimer Park$266 $266 Golf Course Oper & Maint$1,537 $1,537 Police Adminstration$23,756 $22,299 $1,457 Patrol$11,583 $11,583 Investigations$3,711 $3,711 Police Support Services$5,301 $5,301 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationAdministration & RecordsDepartmental CostAllocation SummaryDetail page 52Schedule 4.0062016TotalCity Clerk ServicesMain SwitchboardNeighborhood Services$5,044 $4,778 $266 Traffic Safety$1,326 $1,326 Fire Administration$12,209 $11,149 $1,060 Emergency Response$13,520 $1,593 $11,927 Hazard Prevention$1,590 $1,590 FD290 Tourism Bid Fund$199 $199 FD500 Water Fund$36,754 $28,670 $8,084 FD510 Parking Fund$7,443 $1,594 $5,849 FD520 Sewer Fund$42,328 $33,448 $8,880 FD530 Transit Fund$2,454 $1,593 $861 FD640 Reservoir Operations$1,034 $1,034 All Other$79,638 $79,638 Total$661,016 $540,565 $120,451 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 5.01 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 2 CFR 200 Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 5.01 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Costs to be allocatedDetail page 54Schedule 5.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,598,380 $1,598,380 Allocated additions: 10000000 - Building Charge $7,993 $7,993 10010100 - City Administration $16,430 $2,399 $18,829 10015100 - City Attorney $13,281 $2,472 $15,753 10020100 - Administration & Records $21,608 $5,500 $27,108 10025300 - Network Services$59,247 $59,247 10026100 - Support Services$3,580 $3,580 10030100 - Human Resources$26,375 $26,375 10030200 - Risk Management$130,771 $130,771 10030300 - Wellness Program$547 $547 10050230 - Building Maintenance$41,316 $41,316 Total allocated additions:$59,312 $272,207 $331,519 $331,519 Total to be allocated$1,657,692 $272,207 $1,929,899 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Schedule of costs to beallocated by functionDetail page 55Schedule 5.0032016TotalGeneral & 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 $59,312 $4,167 $945 $11,868 $15,499 $10,092 $6,497 $9,454 Functional Cost$1,657,692 $128,137 $91,227 $235,167 $394,739 $257,023 $124,898 $165,505 $240,820 Allocable Costs$1,657,692 $128,137 $91,227 $235,167 $394,739 $257,023 $124,898 $165,505 $240,820 Unallocated ($128,137) ($128,137)1st Allocation$1,529,555 $91,227 $235,167 $394,739 $257,023 $124,898 $165,505 $240,820 Additions: 2ndOther $272,207 $19,124 $4,339 $54,469 $71,133 $46,317 $29,818 $43,387 Functional Cost$272,207 $19,124 $4,339 $54,469 $71,133 $46,317 $29,818 $43,387 Allocable Costs$272,207 $19,124 $4,339 $54,469 $71,133 $46,317 $29,818 $43,387 Unallocated ($19,124) ($19,124)2nd Allocation$253,083 $4,339 $54,469 $71,133 $46,317 $29,818 $43,387 Total allocated$1,782,638 $95,566 $289,636 $465,872 $303,340 $124,898 $195,323 $284,207 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Schedule of costs to beallocated by functionDetail page 56Schedule 5.0032016IT 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 $698 $92 Functional Cost$17,820 $2,356 Allocable Costs$17,820 $2,356 Unallocated1st Allocation$17,820 $2,356 Additions: 2ndOther $3,206 $414 Functional Cost$3,206 $414 Allocable Costs$3,206 $414 Unallocated2nd Allocation$3,206 $414 Total allocated$21,026 $2,770 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 57Schedule 5.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund 2,135 8.734 % $7,968 $7,968 $389 $8,357 FD510 Parking Fund 871 3.563 % $3,251 $3,251 $159 $3,410 FD520 Sewer Fund 2,805 11.475 % $10,468 $10,468 $511 $10,979 FD530 Transit Fund 456 1.865 % $1,702 $1,702 $83 $1,785 FD640 Reservoir Operations 331 1.354 % $1,235 $1,235 $60 $1,295 FD653 Hazardous Mat Task Force Fund 68 0.278 % $254 $254 $12 $266 FD655 Bomb Task Force Fund 22 0.090 % $82 $82 $4 $86 City Administration 148 0.605 % $552 $552 $552 City Council 394 1.612 % $1,470 $1,470 $72 $1,542 Economic Development 87 0.356 % $325 $325 $16 $341 Natural Resource Protection 195 0.798 % $728 $728 $35 $763 Community Promotion 130 0.532 % $485 $485 $24 $509 Support Services 231 0.945 % $862 $862 $42 $904 Human Resources 288 1.178 % $1,075 $1,075 $52 $1,127 Risk Management 79 0.323 % $295 $295 $14 $309 Wellness Program 15 0.061 % $56 $56 $3 $59 Community Development Admin 205 0.839 % $765 $765 $37 $802 Commissions & Committees 67 0.274 % $250 $250 $12 $262 Development Review 66 0.270 % $246 $246 $12 $258 Long Range Planning 77 0.315 % $287 $287 $14 $301 Building and Safety 231 0.945 % $862 $862 $42 $904 Public Works Administration 257 1.051 % $959 $959 $47 $1,006 Landscape & Park Maintenance 807 3.301 % $3,012 $3,012 $147 $3,159 Swim Center Maintenance 329 1.346 % $1,228 $1,228 $60 $1,288 Tree Maintenance 169 0.691 % $631 $631 $31 $662 Building Maintenance 1,206 4.934 % $4,501 $4,501 $219 $4,720 Streets & Sidewalk Maintenance 623 2.549 % $2,325 $2,325 $113 $2,438 Flood Control 177 0.724 % $661 $661 $32 $693 Traffic Signals & Lights 157 0.642 % $586 $586 $29 $615 Vehicle & Equipment Maintenace 1,525 6.239 % $5,691 $5,691 $278 $5,969 Eng Dev Rev 19 0.078 % $71 $71 $3 $74 CIP Project Engineering 256 1.047 % $955 $955 $47 $1,002 Transportation/Plan Engineering 101 0.413 % $377 $377 $18 $395 Recreation Administration 282 1.154 % $1,052 $1,052 $51 $1,103 Facilities - Parks and Recreation 72 0.295 % $269 $269 $13 $282 Recreational Sports 236 0.965 % $881 $881 $43 $924 Youth Services 591 2.418 % $2,206 $2,206 $108 $2,314 Community Services 440 1.800 % $1,642 $1,642 $80 $1,722 Ranger Program 199 0.814 % $743 $743 $36 $779 Aquatics & Sinsheimer Park 128 0.524 % $478 $478 $23 $501 Human Relations 32 0.131 % $119 $119 $6 $125 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 58Schedule 5.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration 906 3.706 % $3,381 $3,381 $165 $3,546 Patrol 298 1.219 % $1,112 $1,112 $54 $1,166 Investigations 122 0.499 % $455 $455 $22 $477 Police Support Services 103 0.421 % $384 $384 $19 $403 Neighborhood Services 54 0.221 % $202 $202 $10 $212 Traffic Safety 70 0.286 % $261 $261 $13 $274 Emergency Response 339 1.387 % $1,265 $1,265 $62 $1,327 Hazard Prevention 93 0.380 % $347 $347 $17 $364 Training Services 135 0.552 % $504 $504 $25 $529 Technical Services 136 0.556 % $508 $508 $25 $533 Disaster Preparedness 90 0.368 % $336 $336 $16 $352 Development Services 47 0.192 % $175 $175 $9 $184 City Attorney 144 0.589 % $537 $537 $537 Administration & Records 312 1.276 % $1,164 $1,164 $1,164 Network Services 1,121 4.586 % $4,184 $4,184 $204 $4,388 Geographic Information Services 103 0.421 % $384 $384 $19 $403 Golf Course Oper & Maint 521 2.131 % $1,944 $1,944 $95 $2,039 Fire Administration 354 1.448 % $1,321 $1,321 $64 $1,385 Fire Apparatus Service 540 2.209 % $2,015 $2,015 $98 $2,113 FD290 Tourism Bid Fund 335 1.370 % $1,250 $1,250 $61 $1,311 FD240 CDBG Fund 11 0.045 % $41 $41 $2 $43 FD625 Jack House Fund 16 0.065 % $60 $60 $3 $63 Rental Housing Inspection 31 0.127 % $116 $116 $6 $122 Cultural Activities 2 0.008 % $7 $7 $7 FEMA PPE Grant 2 0.008 % $7 $7 $7 FD210 Downtown Bid Fund 16 0.065 % $60 $60 $3 $63 FD250 Law Enforcement Grant Fund 10 0.041 % $37 $37 $2 $39 FD650 Narcotics Task Force Fund 1 0.004 % $4 $4 $4 All Other 2,025 8.292 % $7,561 $7,561 $368 $7,929 Total24,444 100.000 %$91,227 $91,227 $4,339 $95,566 (A) Alloc basis:Accounts Payable Transaction Count by Department/FundSource:AP Checks worksheet IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofPayrollDetail page 59Schedule 5.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration 550 1.226 % $2,882 $2,882 $685 $3,567 Fire Administration 400 0.891 % $2,096 $2,096 $498 $2,594 Flood Control 355 0.791 % $1,860 $1,860 $442 $2,302 Recreation Administration 500 1.114 % $2,620 $2,620 $623 $3,243 Building Maintenance 500 1.114 % $2,620 $2,620 $623 $3,243 Long Range Planning 500 1.114 % $2,620 $2,620 $623 $3,243 Building and Safety 1,400 3.120 % $7,336 $7,336 $1,743 $9,079 Development Review 500 1.114 % $2,620 $2,620 $623 $3,243 Economic Development 100 0.223 % $524 $524 $125 $649 Natural Resource Protection 200 0.446 % $1,048 $1,048 $249 $1,297 City Administration 300 0.668 % $1,572 $1,572 $1,572 Public Works Administration 700 1.560 % $3,668 $3,668 $872 $4,540 Recreational Sports 4,205 9.370 % $22,035 $22,035 $5,236 $27,271 Transportation/Plan Engineering 625 1.393 % $3,275 $3,275 $778 $4,053 CIP Project Engineering 1,570 3.498 % $8,227 $8,227 $1,955 $10,182 City Attorney 300 0.668 % $1,572 $1,572 $1,572 Administration & Records 535 1.192 % $2,804 $2,804 $2,804 Human Resources 370 0.824 % $1,939 $1,939 $461 $2,400 Risk Management 130 0.290 % $681 $681 $162 $843 Network Services 770 1.716 % $4,035 $4,035 $959 $4,994 Facilities - Parks and Recreation 100 0.223 % $524 $524 $125 $649 Vehicle & Equipment Maintenace 450 1.003 % $2,358 $2,358 $560 $2,918 Geographic Information Services 300 0.668 % $1,572 $1,572 $374 $1,946 Community Promotion 25 0.056 % $131 $131 $31 $162 Community Development Admin 900 2.005 % $4,716 $4,716 $1,121 $5,837 Landscape & Park Maintenance 1,620 3.610 % $8,489 $8,489 $2,017 $10,506 Swim Center Maintenance 100 0.223 % $524 $524 $125 $649 Tree Maintenance 400 0.891 % $2,096 $2,096 $498 $2,594 Streets & Sidewalk Maintenance 1,075 2.395 % $5,633 $5,633 $1,339 $6,972 Traffic Signals & Lights 200 0.446 % $1,048 $1,048 $249 $1,297 Eng Dev Rev 600 1.337 % $3,144 $3,144 $747 $3,891 Youth Services 200 0.446 % $1,048 $1,048 $249 $1,297 Community Services 100 0.223 % $524 $524 $125 $649 Ranger Program 450 1.003 % $2,358 $2,358 $560 $2,918 Patrol 4,370 9.738 % $22,900 $22,900 $5,442 $28,342 Investigations 1,400 3.120 % $7,336 $7,336 $1,743 $9,079 Police Support Services 2,000 4.457 % $10,481 $10,481 $2,490 $12,971 Neighborhood Services 100 0.223 % $524 $524 $125 $649 Traffic Safety 500 1.114 % $2,620 $2,620 $623 $3,243 Emergency Response 4,500 10.027 % $23,581 $23,581 $5,604 $29,185 Hazard Prevention 600 1.337 % $3,144 $3,144 $747 $3,891 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofPayrollDetail page 60Schedule 5.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund 3,050 6.796 % $15,983 $15,983 $3,798 $19,781 FD520 Sewer Fund 3,350 7.465 % $17,555 $17,555 $4,172 $21,727 FD530 Transit Fund 325 0.724 % $1,703 $1,703 $405 $2,108 FD640 Reservoir Operations 390 0.869 % $2,044 $2,044 $486 $2,530 FD290 Tourism Bid Fund 75 0.167 % $393 $393 $93 $486 Golf Course Oper & Maint 580 1.292 % $3,039 $3,039 $722 $3,761 Aquatics & Sinsheimer Park 100 0.223 % $524 $524 $125 $649 FD510 Parking Fund 2,207 4.918 % $11,565 $11,565 $2,748 $14,313 Rental Housing Inspection 300 0.669 % $1,576 $1,576 $369 $1,945 Total44,877 100.000 %$235,167 $235,167 $54,469 $289,636 (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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofGeneral FinanceDetail page 61Schedule 5.0062016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 770,619 1.037 % $4,092 $4,092 $4,092 City Council 154,921 0.208 % $823 $823 $153 $976 Cultural Activities 302,410 0.407 % $1,606 $1,606 $298 $1,904 Economic Development 216,527 0.291 % $1,150 $1,150 $213 $1,363 Natural Resource Protection 429,905 0.578 % $2,283 $2,283 $423 $2,706 Community Promotion 407,227 0.548 % $2,162 $2,162 $401 $2,563 City Attorney 791,896 1.065 % $4,205 $4,205 $4,205 Administration & Records 550,828 0.741 % $2,925 $2,925 $2,925 Network Services 2,461,933 3.311 % $13,072 $13,072 $2,424 $15,496 Support Services 215,027 0.289 % $1,142 $1,142 $212 $1,354 Human Resources 790,879 1.064 % $4,199 $4,199 $779 $4,978 Risk Management 4,066,945 5.470 % $21,594 $21,594 $4,005 $25,599 Wellness Program 20,139 0.027 % $107 $107 $20 $127 Community Development Admin 593,049 0.798 % $3,149 $3,149 $584 $3,733 Commissions & Committees 41,169 0.055 % $219 $219 $41 $260 Development Review 773,185 1.040 % $4,105 $4,105 $761 $4,866 Long Range Planning 720,959 0.970 % $3,828 $3,828 $710 $4,538 Building and Safety 1,578,228 2.123 % $8,380 $8,380 $1,554 $9,934 Public Works Administration 975,334 1.312 % $5,179 $5,179 $960 $6,139 Landscape & Park Maintenance 2,307,966 3.104 % $12,254 $12,254 $2,273 $14,527 Swim Center Maintenance 374,435 0.504 % $1,988 $1,988 $369 $2,357 Tree Maintenance 496,672 0.668 % $2,637 $2,637 $489 $3,126 Building Maintenance 1,102,501 1.483 % $5,854 $5,854 $1,086 $6,940 Streets & Sidewalk Maintenance 1,117,610 1.503 % $5,934 $5,934 $1,101 $7,035 Flood Control 270,784 0.364 % $1,438 $1,438 $267 $1,705 Traffic Signals & Lights 380,110 0.511 % $2,018 $2,018 $374 $2,392 Vehicle & Equipment Maintenace 1,066,202 1.434 % $5,661 $5,661 $1,050 $6,711 Eng Dev Rev 622,339 0.837 % $3,304 $3,304 $613 $3,917 CIP Project Engineering 1,818,636 2.446 % $9,656 $9,656 $1,791 $11,447 Transportation/Plan Engineering 523,327 0.704 % $2,779 $2,779 $515 $3,294 Human Relations 233,119 0.314 % $1,238 $1,238 $230 $1,468 Recreation Administration 666,857 0.897 % $3,541 $3,541 $657 $4,198 Facilities - Parks and Recreation 215,884 0.290 % $1,146 $1,146 $213 $1,359 Recreational Sports 313,433 0.422 % $1,664 $1,664 $309 $1,973 Youth Services 916,236 1.232 % $4,865 $4,865 $902 $5,767 Community Services 250,360 0.337 % $1,329 $1,329 $247 $1,576 Ranger Program 314,494 0.423 % $1,670 $1,670 $310 $1,980 Aquatics & Sinsheimer Park 342,920 0.461 % $1,821 $1,821 $338 $2,159 Police Adminstration 1,454,267 1.956 % $7,721 $7,721 $1,432 $9,153 Patrol 6,589,530 8.863 % $34,987 $34,987 $6,489 $41,476 Investigations 2,741,900 3.688 % $14,558 $14,558 $2,700 $17,258 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofGeneral FinanceDetail page 62Schedule 5.0062016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNeighborhood Services 220,222 0.296 % $1,169 $1,169 $217 $1,386 Traffic Safety 669,278 0.900 % $3,554 $3,554 $659 $4,213 Fire Administration 883,201 1.188 % $4,689 $4,689 $870 $5,559 Emergency Response 8,592,688 11.558 % $45,623 $45,623 $8,462 $54,085 Hazard Prevention 781,727 1.051 % $4,151 $4,151 $770 $4,921 Training Services 113,278 0.152 % $601 $601 $112 $713 Technical Services 50,861 0.068 % $270 $270 $50 $320 Disaster Preparedness 48,140 0.065 % $256 $256 $47 $303 FD210 Downtown Bid Fund 222,111 0.299 % $1,179 $1,179 $219 $1,398 FD240 CDBG Fund 270,230 0.363 % $1,435 $1,435 $266 $1,701 FD500 Water Fund 4,655,855 6.262 % $24,720 $24,720 $4,585 $29,305 FD510 Parking Fund 1,835,753 2.469 % $9,747 $9,747 $1,808 $11,555 FD520 Sewer Fund 5,990,542 8.058 % $31,807 $31,807 $5,899 $37,706 Golf Course Oper & Maint 576,352 0.775 % $3,060 $3,060 $568 $3,628 FD640 Reservoir Operations 838,529 1.128 % $4,452 $4,452 $826 $5,278 Geographic Information Services 520,475 0.700 % $2,763 $2,763 $513 $3,276 FD290 Tourism Bid Fund 1,395,253 1.877 % $7,408 $7,408 $1,374 $8,782 FD530 Transit Fund 2,920,657 3.928 % $15,507 $15,507 $2,876 $18,383 Development Services 424,425 0.571 % $2,253 $2,253 $418 $2,671 FD250 Law Enforcement Grant Fund 141,850 0.191 % $753 $753 $140 $893 FD625 Jack House Fund 1,422 0.002 % $8 $8 $1 $9 Fire Apparatus Service 381,466 0.513 % $2,025 $2,025 $376 $2,401 Rental Housing Inspection 208,654 0.281 % $1,108 $1,108 $205 $1,313 Police Support Services 2,416,994 3.251 % $12,833 $12,833 $2,380 $15,213 FEMA PPE Grant 115,046 0.155 % $611 $611 $113 $724 FD300 Debt Service Fund 1,500 0.002 % $8 $8 $1 $9 FD653 Hazardous Mat Task Force Fund 57,052 0.077 % $303 $303 $56 $359 FD655 Bomb Task Force Fund 7,625 0.010 % $40 $40 $8 $48 FD650 Narcotics Task Force Fund 23,534 0.035 % $123 $123 $21 $144 Total74,345,482 100.000 %$394,739 $394,739 $71,133 $465,872 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofUtility BillingDetail page 63Schedule 5.0072016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund 50 50.000 % $128,512 $128,512 $23,159 $151,671 FD520 Sewer Fund 50 50.000 % $128,511 $128,511 $23,158 $151,669 Total100 100.000 %$257,023 $257,023 $46,317 $303,340 (A) Alloc basis:Direct Allocation to Water (FD500) & Sewer (FD520)Source:Accounting Department IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofUtility Billing CostsDetail page 64Schedule 5.0082016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund 50 50.000 % $62,449 $62,449 $62,449 FD520 Sewer Fund 50 50.000 % $62,449 $62,449 $62,449 Total100 100.000 %$124,898 $124,898 $124,898 (A) Alloc basis:Source: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofCashierDetail page 65Schedule 5.0092016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD510 Parking Fund 727 7.270 % $12,032 $12,032 $2,168 $14,200 FD530 Transit Fund 106 1.060 % $1,754 $1,754 $316 $2,070 FD500 Water Fund 1,406 14.060 % $23,270 $23,270 $4,192 $27,462 FD520 Sewer Fund 1,406 14.060 % $23,270 $23,270 $4,192 $27,462 All Other 6,355 63.550 % $105,179 $105,179 $18,950 $124,129 Total10,000 100.000 %$165,505 $165,505 $29,818 $195,323 (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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofBudgetDetail page 66Schedule 5.0102016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 770,619 1.037 % $2,496 $2,496 $2,496 City Council 154,921 0.208 % $502 $502 $93 $595 Cultural Activities 302,410 0.407 % $980 $980 $182 $1,162 Economic Development 216,527 0.291 % $701 $701 $130 $831 Natural Resource Protection 429,905 0.578 % $1,393 $1,393 $258 $1,651 Community Promotion 407,227 0.548 % $1,319 $1,319 $245 $1,564 City Attorney 791,896 1.065 % $2,565 $2,565 $2,565 Administration & Records 550,828 0.741 % $1,784 $1,784 $1,784 Network Services 2,461,933 3.311 % $7,975 $7,975 $1,479 $9,454 Support Services 215,027 0.289 % $697 $697 $129 $826 Human Resources 790,879 1.064 % $2,562 $2,562 $475 $3,037 Risk Management 4,066,945 5.470 % $13,174 $13,174 $2,443 $15,617 Wellness Program 20,139 0.027 % $65 $65 $12 $77 Community Development Admin 593,049 0.798 % $1,921 $1,921 $356 $2,277 Commissions & Committees 41,169 0.055 % $133 $133 $25 $158 Development Review 773,185 1.040 % $2,505 $2,505 $464 $2,969 Long Range Planning 720,959 0.970 % $2,335 $2,335 $433 $2,768 Building and Safety 1,578,228 2.123 % $5,112 $5,112 $948 $6,060 Public Works Administration 975,334 1.312 % $3,159 $3,159 $586 $3,745 Landscape & Park Maintenance 2,307,966 3.104 % $7,476 $7,476 $1,386 $8,862 Swim Center Maintenance 374,435 0.504 % $1,213 $1,213 $225 $1,438 Tree Maintenance 496,672 0.668 % $1,609 $1,609 $298 $1,907 Building Maintenance 1,102,501 1.483 % $3,571 $3,571 $662 $4,233 Streets & Sidewalk Maintenance 1,117,610 1.503 % $3,620 $3,620 $671 $4,291 Flood Control 270,784 0.364 % $877 $877 $163 $1,040 Traffic Signals & Lights 380,110 0.511 % $1,231 $1,231 $228 $1,459 Vehicle & Equipment Maintenace 1,066,202 1.434 % $3,454 $3,454 $640 $4,094 Eng Dev Rev 622,339 0.837 % $2,016 $2,016 $374 $2,390 CIP Project Engineering 1,818,636 2.446 % $5,891 $5,891 $1,092 $6,983 Transportation/Plan Engineering 523,327 0.704 % $1,695 $1,695 $314 $2,009 Human Relations 233,119 0.314 % $755 $755 $140 $895 Recreation Administration 666,857 0.897 % $2,160 $2,160 $401 $2,561 Facilities - Parks and Recreation 215,884 0.290 % $699 $699 $130 $829 Recreational Sports 313,433 0.422 % $1,015 $1,015 $188 $1,203 Youth Services 916,236 1.232 % $2,968 $2,968 $550 $3,518 Community Services 250,360 0.337 % $811 $811 $150 $961 Ranger Program 314,494 0.423 % $1,019 $1,019 $189 $1,208 Aquatics & Sinsheimer Park 342,920 0.461 % $1,111 $1,111 $206 $1,317 Police Adminstration 1,454,267 1.956 % $4,711 $4,711 $874 $5,585 Patrol 6,589,530 8.863 % $21,345 $21,345 $3,958 $25,303 Investigations 2,741,900 3.688 % $8,882 $8,882 $1,647 $10,529 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofBudgetDetail page 67Schedule 5.0102016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNeighborhood Services 220,222 0.296 % $713 $713 $132 $845 Traffic Safety 669,278 0.900 % $2,168 $2,168 $402 $2,570 Fire Administration 883,201 1.188 % $2,861 $2,861 $531 $3,392 Emergency Response 8,592,688 11.558 % $27,833 $27,833 $5,161 $32,994 Hazard Prevention 781,727 1.051 % $2,532 $2,532 $470 $3,002 Training Services 113,278 0.152 % $367 $367 $68 $435 Technical Services 50,861 0.068 % $165 $165 $31 $196 Disaster Preparedness 48,140 0.065 % $156 $156 $29 $185 FD210 Downtown Bid Fund 222,111 0.299 % $719 $719 $133 $852 FD240 CDBG Fund 270,230 0.363 % $875 $875 $162 $1,037 FD500 Water Fund 4,655,855 6.262 % $15,081 $15,081 $2,797 $17,878 FD510 Parking Fund 1,835,753 2.469 % $5,946 $5,946 $1,103 $7,049 FD520 Sewer Fund 5,990,542 8.058 % $19,405 $19,405 $3,598 $23,003 Golf Course Oper & Maint 576,352 0.775 % $1,867 $1,867 $346 $2,213 FD640 Reservoir Operations 838,529 1.128 % $2,716 $2,716 $504 $3,220 Geographic Information Services 520,475 0.700 % $1,686 $1,686 $313 $1,999 FD290 Tourism Bid Fund 1,395,253 1.877 % $4,520 $4,520 $838 $5,358 FD530 Transit Fund 2,920,657 3.928 % $9,461 $9,461 $1,754 $11,215 Development Services 424,425 0.571 % $1,375 $1,375 $255 $1,630 FD250 Law Enforcement Grant Fund 141,850 0.191 % $459 $459 $85 $544 FD625 Jack House Fund 1,422 0.002 % $5 $5 $1 $6 Fire Apparatus Service 381,466 0.513 % $1,236 $1,236 $229 $1,465 Rental Housing Inspection 208,654 0.281 % $676 $676 $125 $801 Police Support Services 2,416,994 3.251 % $7,829 $7,829 $1,452 $9,281 FEMA PPE Grant 115,046 0.155 % $373 $373 $69 $442 FD300 Debt Service Fund 1,500 0.002 % $5 $5 $1 $6 FD653 Hazardous Mat Task Force Fund 57,052 0.077 % $185 $185 $34 $219 FD655 Bomb Task Force Fund 7,625 0.010 % $25 $25 $5 $30 FD650 Narcotics Task Force Fund 23,534 0.035 % $74 $74 $15 $89 Total74,345,482 100.000 %$240,820 $240,820 $43,387 $284,207 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofIT SupervisionDetail page 68Schedule 5.0112016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNetwork Services 100 100.000 % $17,820 $17,820 $3,206 $21,026 Total100 100.000 %$17,820 $17,820 $3,206 $21,026 (A) Alloc basis:Direct Allocation to Network ServicesSource:Salary-Wages for Finance Accounting Revenue Mgmt worksheet IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofGIS SupervisionDetail page 69Schedule 5.0122016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedGeographic Information Services 100 100.000 % $2,356 $2,356 $414 $2,770 Total100 100.000 %$2,356 $2,356 $414 $2,770 (A) Alloc basis:Direct Allocation to GISSource:Salary-Wages for Finance Accounting Revenue Mgmt worksheet IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Departmental CostAllocation SummaryDetail page 70Schedule 5.0132016TotalAccounts PayablePayrollGeneral FinanceUtility BillingUtility Billing CostsCashierBudgetIT SupervisionCity Administration $8,712 $552 $1,572 $4,092 $2,496 City Attorney $8,879 $537 $1,572 $4,205 $2,565 Administration & Records $8,677 $1,164 $2,804 $2,925 $1,784 Network Services $55,358 $4,388 $4,994 $15,496 $9,454 $21,026 Geographic Information Services $10,394 $403 $1,946 $3,276 $1,999 Support Services $3,084 $904 $1,354 $826 Human Resources $11,542 $1,127 $2,400 $4,978 $3,037 Risk Management $42,368 $309 $843 $25,599 $15,617 Wellness Program $263 $59 $127 $77 Public Works Administration $15,430 $1,006 $4,540 $6,139 $3,745 Building Maintenance $19,136 $4,720 $3,243 $6,940 $4,233 Vehicle & Equipment Maintenace $19,692 $5,969 $2,918 $6,711 $4,094 CIP Project Engineering $29,614 $1,002 $10,182 $11,447 $6,983 Transportation/Plan Engineering $9,751 $395 $4,053 $3,294 $2,009 City Council $3,113 $1,542 $976 $595 Cultural Activities $3,073 $7 $1,904 $1,162 Economic Development $3,184 $341 $649 $1,363 $831 Natural Resource Protection $6,417 $763 $1,297 $2,706 $1,651 Community Promotion $4,798 $509 $162 $2,563 $1,564 Human Relations $2,488 $125 $1,468 $895 Community Development Admin $12,649 $802 $5,837 $3,733 $2,277 Commissions & Committees $680 $262 $260 $158 Development Review $11,336 $258 $3,243 $4,866 $2,969 Long Range Planning $10,850 $301 $3,243 $4,538 $2,768 Building and Safety $25,977 $904 $9,079 $9,934 $6,060 Eng Dev Rev $10,272 $74 $3,891 $3,917 $2,390 Landscape & Park Maintenance $37,054 $3,159 $10,506 $14,527 $8,862 Swim Center Maintenance $5,732 $1,288 $649 $2,357 $1,438 Tree Maintenance $8,289 $662 $2,594 $3,126 $1,907 Streets & Sidewalk Maintenance $20,736 $2,438 $6,972 $7,035 $4,291 Flood Control $5,740 $693 $2,302 $1,705 $1,040 Traffic Signals & Lights $5,763 $615 $1,297 $2,392 $1,459 Development Services $4,485 $184 $2,671 $1,630 Rental Housing Inspection $4,181 $122 $1,945 $1,313 $801 Recreation Administration $11,105 $1,103 $3,243 $4,198 $2,561 Facilities - Parks and Recreation $3,119 $282 $649 $1,359 $829 Recreational Sports $31,371 $924 $27,271 $1,973 $1,203 Youth Services $12,896 $2,314 $1,297 $5,767 $3,518 Community Services $4,908 $1,722 $649 $1,576 $961 Ranger Program $6,885 $779 $2,918 $1,980 $1,208 Aquatics & Sinsheimer Park $4,626 $501 $649 $2,159 $1,317 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Departmental CostAllocation SummaryDetail page 71Schedule 5.0132016GIS SupervisionCity AdministrationCity AttorneyAdministration & RecordsNetwork ServicesGeographic Information Services $2,770 Support ServicesHuman ResourcesRisk ManagementWellness ProgramPublic Works AdministrationBuilding MaintenanceVehicle & Equipment MaintenaceCIP Project EngineeringTransportation/Plan EngineeringCity CouncilCultural 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Departmental CostAllocation SummaryDetail page 72Schedule 5.0132016TotalAccounts PayablePayrollGeneral FinanceUtility BillingUtility Billing CostsCashierBudgetIT SupervisionGolf Course Oper & Maint $11,641 $2,039 $3,761 $3,628 $2,213 Police Adminstration $21,851 $3,546 $3,567 $9,153 $5,585 Patrol $96,287 $1,166 $28,342 $41,476 $25,303 Investigations $37,343 $477 $9,079 $17,258 $10,529 Police Support Services $37,868 $403 $12,971 $15,213 $9,281 Neighborhood Services $3,092 $212 $649 $1,386 $845 Traffic Safety $10,300 $274 $3,243 $4,213 $2,570 Fire Administration $12,930 $1,385 $2,594 $5,559 $3,392 Emergency Response $117,591 $1,327 $29,185 $54,085 $32,994 Fire Apparatus Service $5,979 $2,113 $2,401 $1,465 FEMA PPE Grant $1,173 $7 $724 $442 Hazard Prevention $12,178 $364 $3,891 $4,921 $3,002 Training Services $1,677 $529 $713 $435 Technical Services $1,049 $533 $320 $196 Disaster Preparedness $840 $352 $303 $185 FD210 Downtown Bid Fund $2,313 $63 $1,398 $852 FD240 CDBG Fund $2,781 $43 $1,701 $1,037 FD250 Law Enforcement Grant Fund $1,476 $39 $893 $544 FD290 Tourism Bid Fund $15,937 $1,311 $486 $8,782 $5,358 FD300 Debt Service Fund $15 $9 $6 FD500 Water Fund $316,903 $8,357 $19,781 $29,305 $151,671 $62,449 $27,462 $17,878 FD510 Parking Fund $50,527 $3,410 $14,313 $11,555 $14,200 $7,049 FD520 Sewer Fund $334,995 $10,979 $21,727 $37,706 $151,669 $62,449 $27,462 $23,003 FD530 Transit Fund $35,561 $1,785 $2,108 $18,383 $2,070 $11,215 FD625 Jack House Fund $78 $63 $9 $6 FD640 Reservoir Operations $12,323 $1,295 $2,530 $5,278 $3,220 FD650 Narcotics Task Force Fund $237 $4 $144 $89 FD653 Hazardous Mat Task Force Fund $844 $266 $359 $219 FD655 Bomb Task Force Fund $164 $86 $48 $30 All Other $132,058 $7,929 $124,129 Total$1,782,638 $95,566 $289,636 $465,872 $303,340 $124,898 $195,323 $284,207 $21,026 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Departmental CostAllocation SummaryDetail page 73Schedule 5.0132016GIS 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$2,770 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 6.01 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 2 CFR 200 Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 6.01 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesCosts to be allocatedDetail page 75Schedule 6.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $2,461,933 $2,461,933 Allocated additions: 10000000 - Building Charge $5,614 $5,614 10010100 - City Administration $25,307 $3,696 $29,003 10015100 - City Attorney $20,456 $3,807 $24,263 10020100 - Administration & Records $2,925 $708 $3,633 10025100 - Finance $47,086 $8,272 $55,358 10026100 - Support Services$4,266 $4,266 10030100 - Human Resources$14,287 $14,287 10030200 - Risk Management$70,835 $70,835 10030300 - Wellness Program$347 $347 10050230 - Building Maintenance$29,016 $29,016 10050340 - Vehicle & Equipment Maintenace$10,948 $10,948 Total allocated additions:$101,388 $146,182 $247,570 $247,570 Total to be allocated$2,563,321 $146,182 $2,709,503 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesSchedule of costs to beallocated by functionDetail page 76Schedule 6.0032016TotalGeneral & 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 $101,388 $101,388 Functional Cost$2,563,321 $423,272 $365,510 $59,365 $52,114 $243,877 $630,817 $154,317 $138,553 Reallocate Admin ($423,272) $72,293 $11,742 $10,307 $48,235 $124,767 $30,522 $27,404 Allocable Costs$2,563,321 $437,803 $71,107 $62,421 $292,112 $755,584 $184,839 $165,957 1st Allocation$2,563,321 $437,803 $71,107 $62,421 $292,112 $755,584 $184,839 $165,957 Additions: 2ndOther $146,182 $146,182 Functional Cost$146,182 $146,182 Reallocate Admin ($146,182) $24,967 $4,055 $3,560 $16,659 $43,090 $10,541 $9,464 Allocable Costs$146,182 $24,967 $4,055 $3,560 $16,659 $43,090 $10,541 $9,464 2nd Allocation$146,182 $24,967 $4,055 $3,560 $16,659 $43,090 $10,541 $9,464 Total allocated$2,709,503 $462,770 $75,162 $65,981 $308,771 $798,674 $195,380 $175,421 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesSchedule of costs to beallocated by functionDetail page 77Schedule 6.0032016Cell 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 $8,655 $1,598 $24,919 $28,521 $1,731 $7,155 $7,261 $18,162 Allocable Costs$52,412 $9,677 $150,911 $172,720 $10,481 $43,329 $43,973 $109,995 1st Allocation$52,412 $9,677 $150,911 $172,720 $10,481 $43,329 $43,973 $109,995 Additions: 2ndOtherFunctional CostReallocate Admin $2,989 $552 $8,606 $9,850 $598 $2,471 $2,508 $6,272 Allocable Costs$2,989 $552 $8,606 $9,850 $598 $2,471 $2,508 $6,272 2nd Allocation$2,989 $552 $8,606 $9,850 $598 $2,471 $2,508 $6,272 Total allocated$55,401 $10,229 $159,517 $182,570 $11,079 $45,800 $46,481 $116,267 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 78Schedule 6.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 343 0.772 % $3,382 $3,382 $3,382 Public Works Administration 649 1.462 % $6,399 $6,399 $392 $6,791 Recreation Administration 615 1.385 % $6,063 $6,063 $371 $6,434 Transportation/Plan Engineering 680 1.531 % $6,704 $6,704 $410 $7,114 CIP Project Engineering 1,700 3.828 % $16,761 $16,761 $1,026 $17,787 City Attorney 400 0.901 % $3,944 $3,944 $3,944 Administration & Records 729 1.642 % $7,187 $7,187 $7,187 Human Resources 444 1.000 % $4,378 $4,378 $268 $4,646 Risk Management 156 0.351 % $1,538 $1,538 $94 $1,632 Finance 1,551 3.493 % $15,292 $15,292 $15,292 Building Maintenance 521 1.173 % $5,137 $5,137 $314 $5,451 Vehicle & Equipment Maintenace 550 1.239 % $5,423 $5,423 $332 $5,755 City Council 571 1.286 % $5,630 $5,630 $345 $5,975 Police Adminstration 678 1.527 % $6,685 $6,685 $409 $7,094 Fire Administration 440 0.991 % $4,338 $4,338 $265 $4,603 FD500 Water Fund 3,238 7.292 % $31,924 $31,924 $1,954 $33,878 FD520 Sewer Fund 3,642 8.202 % $35,908 $35,908 $2,197 $38,105 FD640 Reservoir Operations 416 0.937 % $4,101 $4,101 $251 $4,352 Flood Control 650 1.464 % $6,409 $6,409 $392 $6,801 FD510 Parking Fund 1,300 2.928 % $12,817 $12,817 $784 $13,601 FD530 Transit Fund 309 0.696 % $3,047 $3,047 $186 $3,233 Facilities - Parks and Recreation 123 0.277 % $1,213 $1,213 $74 $1,287 Long Range Planning 514 1.158 % $5,068 $5,068 $310 $5,378 Building and Safety 1,608 3.621 % $15,854 $15,854 $970 $16,824 Development Review 514 1.158 % $5,068 $5,068 $310 $5,378 Economic Development 106 0.239 % $1,045 $1,045 $64 $1,109 Natural Resource Protection 212 0.477 % $2,090 $2,090 $128 $2,218 Community Development Admin 542 1.221 % $5,344 $5,344 $327 $5,671 Landscape & Park Maintenance 1,300 2.928 % $12,817 $12,817 $784 $13,601 Swim Center Maintenance 100 0.225 % $986 $986 $60 $1,046 Tree Maintenance 400 0.901 % $3,944 $3,944 $241 $4,185 Streets & Sidewalk Maintenance 1,019 2.295 % $10,047 $10,047 $615 $10,662 Traffic Signals & Lights 211 0.475 % $2,080 $2,080 $127 $2,207 Recreational Sports 123 0.277 % $1,213 $1,213 $74 $1,287 Youth Services 246 0.554 % $2,425 $2,425 $148 $2,573 Community Services 123 0.277 % $1,213 $1,213 $74 $1,287 Ranger Program 369 0.831 % $3,638 $3,638 $223 $3,861 Aquatics & Sinsheimer Park 200 0.450 % $1,972 $1,972 $121 $2,093 Patrol 4,400 9.909 % $43,381 $43,381 $2,655 $46,036 Investigations 1,500 3.378 % $14,789 $14,789 $905 $15,694 Neighborhood Services 200 0.450 % $1,972 $1,972 $121 $2,093 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 79Schedule 6.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraffic Safety 700 1.576 % $6,902 $6,902 $422 $7,324 Emergency Response 5,350 12.048 % $52,747 $52,747 $3,228 $55,975 Hazard Prevention 660 1.486 % $6,507 $6,507 $398 $6,905 Golf Course Oper & Maint 500 1.126 % $4,930 $4,930 $302 $5,232 Police Support Services 2,450 5.517 % $24,155 $24,155 $1,478 $25,633 Geographic Information Services 326 0.734 % $3,214 $3,214 $197 $3,411 Eng Dev Rev 614 1.383 % $6,054 $6,054 $370 $6,424 Community Promotion 26 0.059 % $256 $256 $16 $272 FD290 Tourism Bid Fund 79 0.178 % $779 $779 $48 $827 Rental Housing Inspection 308 0.692 % $3,033 $3,033 $187 $3,220 Total44,405 100.000 %$437,803 $437,803 $24,967 $462,770 (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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation of MDC SupportDetail page 80Schedule 6.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPatrol 42 54.545 % $38,786 $38,786 $2,212 $40,998 Investigations 14 18.182 % $12,929 $12,929 $737 $13,666 Neighborhood Services 2 2.597 % $1,847 $1,847 $105 $1,952 Traffic Safety 5 6.494 % $4,617 $4,617 $263 $4,880 Emergency Response 11 14.286 % $10,158 $10,158 $579 $10,737 Police Adminstration 3 3.896 % $2,770 $2,770 $159 $2,929 Total77 100.000 %$71,107 $71,107 $4,055 $75,162 (A) Alloc basis:Number of MDCs by Fund/Department/DivisionSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTablet SupportDetail page 81Schedule 6.0062016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 3 2.521 % $1,574 $1,574 $1,574 City Council 1 0.840 % $525 $525 $31 $556 Geographic Information Services 1 0.840 % $525 $525 $31 $556 Building and Safety 8 6.723 % $4,196 $4,196 $250 $4,446 Landscape & Park Maintenance 6 5.042 % $3,147 $3,147 $187 $3,334 Tree Maintenance 4 3.361 % $2,098 $2,098 $125 $2,223 Building Maintenance 1 0.840 % $525 $525 $31 $556 Streets & Sidewalk Maintenance 1 0.840 % $525 $525 $31 $556 CIP Project Engineering 7 5.882 % $3,672 $3,672 $219 $3,891 Police Support Services 2 1.681 % $1,049 $1,049 $62 $1,111 FD500 Water Fund 17 14.286 % $8,917 $8,917 $531 $9,448 FD520 Sewer Fund 24 20.168 % $12,589 $12,589 $749 $13,338 Finance 1 0.840 % $525 $525 $525 Human Resources 2 1.681 % $1,049 $1,049 $62 $1,111 Community Development Admin 1 0.840 % $525 $525 $31 $556 Traffic Signals & Lights 5 4.202 % $2,623 $2,623 $156 $2,779 Recreation Administration 2 1.681 % $1,049 $1,049 $62 $1,111 Police Adminstration 1 0.840 % $525 $525 $31 $556 Fire Administration 2 1.681 % $1,049 $1,049 $62 $1,111 Emergency Response 2 1.681 % $1,049 $1,049 $62 $1,111 Hazard Prevention 5 4.202 % $2,623 $2,623 $156 $2,779 FD290 Tourism Bid Fund 1 0.840 % $525 $525 $31 $556 FD530 Transit Fund 3 2.521 % $1,574 $1,574 $94 $1,668 City Attorney 1 0.840 % $525 $525 $525 Long Range Planning 1 0.840 % $525 $525 $31 $556 Public Works Administration 1 0.840 % $525 $525 $31 $556 Flood Control 1 0.840 % $525 $525 $31 $556 Facilities - Parks and Recreation 3 2.521 % $1,574 $1,574 $94 $1,668 Youth Services 3 2.521 % $1,574 $1,574 $94 $1,668 Neighborhood Services 3 2.521 % $1,574 $1,574 $94 $1,668 All Other 6 5.044 % $3,141 $3,141 $191 $3,332 Total119 100.000 %$62,421 $62,421 $3,560 $65,981 (A) Alloc basis:Number of Tablets by Fund/Department/DivisionSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofServer SupportDetail page 82Schedule 6.0072016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 35 0.233 % $680 $680 $680 City Council 71 0.472 % $1,379 $1,379 $85 $1,464 Economic Development 12 0.080 % $233 $233 $14 $247 Natural Resource Protection 23 0.153 % $447 $447 $28 $475 City Attorney 35 0.233 % $680 $680 $680 Administration & Records 559 3.716 % $10,854 $10,854 $10,854 Finance 541 3.596 % $10,505 $10,505 $10,505 Geographic Information Services 1,294 8.601 % $25,126 $25,126 $1,554 $26,680 Human Resources 43 0.286 % $835 $835 $52 $887 Risk Management 15 0.100 % $291 $291 $18 $309 Community Development Admin 124 0.824 % $2,408 $2,408 $149 $2,557 Development Review 147 0.977 % $2,854 $2,854 $177 $3,031 Long Range Planning 147 0.977 % $2,854 $2,854 $177 $3,031 Building and Safety 323 2.147 % $6,272 $6,272 $388 $6,660 Public Works Administration 79 0.525 % $1,534 $1,534 $95 $1,629 Landscape & Park Maintenance 158 1.050 % $3,068 $3,068 $190 $3,258 Swim Center Maintenance 13 0.086 % $252 $252 $16 $268 Tree Maintenance 53 0.352 % $1,029 $1,029 $64 $1,093 Building Maintenance 266 1.768 % $5,165 $5,165 $319 $5,484 Streets & Sidewalk Maintenance 127 0.844 % $2,466 $2,466 $152 $2,618 Flood Control 81 0.538 % $1,573 $1,573 $97 $1,670 Traffic Signals & Lights 93 0.618 % $1,806 $1,806 $112 $1,918 Vehicle & Equipment Maintenace 72 0.479 % $1,398 $1,398 $86 $1,484 CIP Project Engineering 267 1.775 % $5,184 $5,184 $321 $5,505 Transportation/Plan Engineering 280 1.861 % $5,437 $5,437 $336 $5,773 Recreation Administration 68 0.452 % $1,320 $1,320 $82 $1,402 Facilities - Parks and Recreation 14 0.093 % $272 $272 $17 $289 Recreational Sports 14 0.093 % $272 $272 $17 $289 Youth Services 27 0.179 % $524 $524 $32 $556 Community Services 14 0.093 % $272 $272 $17 $289 Ranger Program 41 0.273 % $796 $796 $49 $845 Aquatics & Sinsheimer Park 14 0.093 % $272 $272 $17 $289 Golf Course Oper & Maint 47 0.312 % $913 $913 $56 $969 Police Adminstration 242 1.609 % $4,699 $4,699 $291 $4,990 Patrol 1,805 11.998 % $35,048 $35,048 $2,167 $37,215 Investigations 616 4.095 % $11,961 $11,961 $740 $12,701 Police Support Services 2,180 14.491 % $42,329 $42,329 $2,618 $44,947 Neighborhood Services 44 0.292 % $854 $854 $53 $907 Traffic Safety 220 1.462 % $4,272 $4,272 $264 $4,536 Fire Administration 147 0.977 % $2,854 $2,854 $177 $3,031 Emergency Response 1,616 10.742 % $31,378 $31,378 $1,940 $33,318 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofServer SupportDetail page 83Schedule 6.0072016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHazard Prevention 149 0.990 % $2,893 $2,893 $179 $3,072 FD290 Tourism Bid Fund 9 0.060 % $175 $175 $11 $186 FD500 Water Fund 592 3.935 % $11,495 $11,495 $711 $12,206 FD510 Parking Fund 117 0.778 % $2,272 $2,272 $140 $2,412 FD520 Sewer Fund 1,526 10.144 % $29,631 $29,631 $1,832 $31,463 FD530 Transit Fund 335 2.227 % $6,505 $6,505 $402 $6,907 FD640 Reservoir Operations 146 0.970 % $2,835 $2,835 $175 $3,010 Eng Dev Rev 124 0.824 % $2,408 $2,408 $149 $2,557 Community Promotion 3 0.020 % $58 $58 $4 $62 Rental Housing Inspection 76 0.507 % $1,474 $1,474 $89 $1,563 Total15,044 100.000 %$292,112 $292,112 $16,659 $308,771 (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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofNetwork SupportDetail page 84Schedule 6.0082016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 16 0.746 % $5,639 $5,639 $5,639 City Council 27 1.259 % $9,515 $9,515 $584 $10,099 Economic Development 5 0.233 % $1,762 $1,762 $108 $1,870 Natural Resource Protection 11 0.513 % $3,877 $3,877 $238 $4,115 City Attorney 16 0.746 % $5,639 $5,639 $5,639 Administration & Records 55 2.565 % $19,383 $19,383 $19,383 Finance 64 2.985 % $22,555 $22,555 $22,555 Geographic Information Services 10 0.466 % $3,524 $3,524 $216 $3,740 Human Resources 20 0.933 % $7,048 $7,048 $432 $7,480 Risk Management 19 0.886 % $6,696 $6,696 $411 $7,107 Community Development Admin 15 0.700 % $5,286 $5,286 $324 $5,610 Development Review 15 0.700 % $5,286 $5,286 $324 $5,610 Long Range Planning 15 0.700 % $5,286 $5,286 $324 $5,610 Building and Safety 40 1.866 % $14,097 $14,097 $865 $14,962 Public Works Administration 37 1.726 % $13,039 $13,039 $800 $13,839 Landscape & Park Maintenance 19 0.886 % $6,696 $6,696 $411 $7,107 Swim Center Maintenance 14 0.653 % $4,934 $4,934 $303 $5,237 Tree Maintenance 3 0.140 % $1,057 $1,057 $65 $1,122 Building Maintenance 32 1.493 % $11,277 $11,277 $692 $11,969 Streets & Sidewalk Maintenance 18 0.840 % $6,344 $6,344 $389 $6,733 Traffic Signals & Lights 11 0.513 % $3,877 $3,877 $238 $4,115 Vehicle & Equipment Maintenace 4 0.187 % $1,410 $1,410 $86 $1,496 Eng Dev Rev 15 0.700 % $5,286 $5,286 $324 $5,610 CIP Project Engineering 46 2.146 % $16,211 $16,211 $995 $17,206 Transportation/Plan Engineering 19 0.886 % $6,696 $6,696 $411 $7,107 Recreation Administration 40 1.866 % $14,097 $14,097 $865 $14,962 Facilities - Parks and Recreation 50 2.332 % $17,621 $17,621 $1,081 $18,702 Recreational Sports 15 0.700 % $5,286 $5,286 $324 $5,610 Youth Services 16 0.746 % $5,639 $5,639 $346 $5,985 Community Services 8 0.373 % $2,819 $2,819 $173 $2,992 Ranger Program 24 1.119 % $8,458 $8,458 $519 $8,977 Aquatics & Sinsheimer Park 15 0.700 % $5,286 $5,286 $324 $5,610 Golf Course Oper & Maint 14 0.653 % $4,934 $4,934 $303 $5,237 Police Adminstration 14 0.653 % $4,934 $4,934 $303 $5,237 Patrol 158 7.369 % $55,682 $55,682 $3,416 $59,098 Investigations 42 1.959 % $14,802 $14,802 $908 $15,710 Police Support Services 390 18.190 % $137,443 $137,443 $8,432 $145,875 Neighborhood Services 3 0.140 % $1,057 $1,057 $65 $1,122 Traffic Safety 28 1.306 % $9,868 $9,868 $605 $10,473 Fire Administration 24 1.119 % $8,458 $8,458 $519 $8,977 Emergency Response 246 11.474 % $86,695 $86,695 $5,319 $92,014 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofNetwork SupportDetail page 85Schedule 6.0082016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHazard Prevention 29 1.353 % $10,220 $10,220 $627 $10,847 FD290 Tourism Bid Fund 4 0.187 % $1,410 $1,410 $86 $1,496 FD500 Water Fund 140 6.530 % $49,339 $49,339 $3,027 $52,366 FD510 Parking Fund 52 2.425 % $18,326 $18,326 $1,124 $19,450 FD520 Sewer Fund 241 11.241 % $84,933 $84,933 $5,211 $90,144 FD530 Transit Fund 27 1.259 % $9,515 $9,515 $584 $10,099 Community Promotion 1 0.047 % $352 $352 $22 $374 FD640 Reservoir Operations 3 0.140 % $1,057 $1,057 $65 $1,122 Flood Control 5 0.233 % $1,762 $1,762 $108 $1,870 Rental Housing Inspection 9 0.418 % $3,171 $3,171 $194 $3,365 Total2,144 100.000 %$755,584 $755,584 $43,090 $798,674 (A) Alloc basis:Number of Dedicated Ethernet Switch Ports by Fund/Department/Division Source: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofRadiosDetail page 86Schedule 6.0092016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 1 0.279 % $516 $516 $516 CIP Project Engineering 7 1.955 % $3,614 $3,614 $207 $3,821 Building Maintenance 5 1.397 % $2,582 $2,582 $148 $2,730 Vehicle & Equipment Maintenace 2 0.559 % $1,033 $1,033 $59 $1,092 Police Adminstration 5 1.397 % $2,582 $2,582 $148 $2,730 Fire Administration 5 1.397 % $2,582 $2,582 $148 $2,730 FD500 Water Fund 32 8.939 % $16,522 $16,522 $945 $17,467 FD520 Sewer Fund 15 4.190 % $7,745 $7,745 $443 $8,188 Flood Control 1 0.279 % $516 $516 $30 $546 FD510 Parking Fund 5 1.397 % $2,582 $2,582 $148 $2,730 FD530 Transit Fund 28 7.821 % $14,457 $14,457 $827 $15,284 Facilities - Parks and Recreation 2 0.559 % $1,033 $1,033 $59 $1,092 Building and Safety 4 1.117 % $2,065 $2,065 $118 $2,183 Natural Resource Protection 1 0.279 % $516 $516 $30 $546 Landscape & Park Maintenance 15 4.190 % $7,745 $7,745 $443 $8,188 Tree Maintenance 2 0.559 % $1,033 $1,033 $59 $1,092 Streets & Sidewalk Maintenance 12 3.352 % $6,196 $6,196 $354 $6,550 Traffic Signals & Lights 2 0.559 % $1,033 $1,033 $59 $1,092 Ranger Program 3 0.838 % $1,549 $1,549 $89 $1,638 Patrol 68 18.994 % $35,109 $35,109 $2,008 $37,117 Investigations 24 6.704 % $12,391 $12,391 $709 $13,100 Police Support Services 7 1.955 % $3,614 $3,614 $207 $3,821 Neighborhood Services 6 1.676 % $3,098 $3,098 $177 $3,275 Traffic Safety 11 3.073 % $5,679 $5,679 $325 $6,004 Emergency Response 77 21.508 % $39,756 $39,756 $2,274 $42,030 Hazard Prevention 10 2.793 % $5,163 $5,163 $295 $5,458 FD640 Reservoir Operations 8 2.234 % $4,128 $4,128 $232 $4,360 Total358 100.000 %$184,839 $184,839 $10,541 $195,380 (A) Alloc basis:Number of Assigned Radios by Fund/DepartmentSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTelemetryDetail page 87Schedule 6.0102016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund 21 42.857 % $71,124 $71,124 $4,056 $75,180 FD520 Sewer Fund 24 48.980 % $81,285 $81,285 $4,635 $85,920 FD640 Reservoir Operations 4 8.163 % $13,548 $13,548 $773 $14,321 Total49 100.000 %$165,957 $165,957 $9,464 $175,421 (A) Alloc basis:Number of Controllers by Fund/Div/DeptSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofCell PhonesDetail page 88Schedule 6.0112016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 2 1.325 % $694 $694 $40 $734 CIP Project Engineering 4 2.649 % $1,388 $1,388 $80 $1,468 Building Maintenance 6 3.974 % $2,083 $2,083 $120 $2,203 City Council 1 0.662 % $347 $347 $20 $367 FD500 Water Fund 18 11.921 % $6,248 $6,248 $359 $6,607 FD520 Sewer Fund 15 9.934 % $5,206 $5,206 $299 $5,505 FD510 Parking Fund 1 0.662 % $347 $347 $20 $367 Facilities - Parks and Recreation 3 1.987 % $1,041 $1,041 $60 $1,101 Building and Safety 2 1.325 % $694 $694 $40 $734 Landscape & Park Maintenance 14 9.272 % $4,859 $4,859 $279 $5,138 Tree Maintenance 2 1.325 % $694 $694 $40 $734 Streets & Sidewalk Maintenance 8 5.298 % $2,777 $2,777 $159 $2,936 Traffic Signals & Lights 2 1.325 % $694 $694 $40 $734 Eng Dev Rev 2 1.325 % $694 $694 $40 $734 Youth Services 16 10.596 % $5,554 $5,554 $319 $5,873 Ranger Program 5 3.311 % $1,735 $1,735 $100 $1,835 Patrol 12 7.947 % $4,165 $4,165 $239 $4,404 Investigations 1 0.662 % $347 $347 $20 $367 Emergency Response 11 7.285 % $3,818 $3,818 $219 $4,037 Hazard Prevention 1 0.662 % $347 $347 $20 $367 Golf Course Oper & Maint 3 1.987 % $1,041 $1,041 $60 $1,101 Traffic Safety 1 0.662 % $347 $347 $20 $367 FD640 Reservoir Operations 1 0.662 % $347 $347 $20 $367 Aquatics & Sinsheimer Park 2 1.325 % $694 $694 $40 $734 Police Support Services 1 0.662 % $347 $347 $20 $367 City Administration 1 0.662 % $347 $347 $347 Neighborhood Services 1 0.662 % $347 $347 $20 $367 FD625 Jack House Fund 1 0.662 % $347 $347 $20 $367 All Other 14 9.269 % $4,863 $4,863 $276 $5,139 Total151 100.000 %$52,412 $52,412 $2,989 $55,401 (A) Alloc basis:Number of Cell Phones and Smart Phones Fund/Division/DepartmentSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofPagersDetail page 89Schedule 6.0122016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedBuilding Maintenance 1 14.286 % $1,382 $1,382 $79 $1,461 Patrol 2 28.571 % $2,765 $2,765 $158 $2,923 Investigations 1 14.286 % $1,382 $1,382 $79 $1,461 Traffic Safety 1 14.286 % $1,382 $1,382 $79 $1,461 Emergency Response 1 14.286 % $1,382 $1,382 $79 $1,461 Streets & Sidewalk Maintenance 1 14.285 % $1,384 $1,384 $78 $1,462 Total7 100.000 %$9,677 $9,677 $552 $10,229 (A) Alloc basis:Number of Pagers by Fund/Division/DepartmentSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofCellular Data ServicesDetail page 90Schedule 6.0132016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNatural Resource Protection 1 0.353 % $533 $533 $31 $564 Finance 2 0.707 % $1,067 $1,067 $1,067 Geographic Information Services 1 0.353 % $533 $533 $31 $564 Human Resources 4 1.413 % $2,133 $2,133 $124 $2,257 Risk Management 1 0.353 % $533 $533 $31 $564 Building and Safety 18 6.360 % $9,599 $9,599 $557 $10,156 Public Works Administration 3 1.060 % $1,600 $1,600 $93 $1,693 Landscape & Park Maintenance 8 2.827 % $4,266 $4,266 $248 $4,514 Tree Maintenance 6 2.120 % $3,200 $3,200 $186 $3,386 Streets & Sidewalk Maintenance 4 1.413 % $2,133 $2,133 $124 $2,257 Vehicle & Equipment Maintenace 4 1.413 % $2,133 $2,133 $124 $2,257 CIP Project Engineering 14 4.947 % $7,466 $7,466 $433 $7,899 Transportation/Plan Engineering 1 0.353 % $533 $533 $31 $564 Recreation Administration 2 0.707 % $1,067 $1,067 $62 $1,129 Police Adminstration 2 0.707 % $1,067 $1,067 $62 $1,129 Patrol 43 15.194 % $22,930 $22,930 $1,331 $24,261 Investigations 18 6.360 % $9,599 $9,599 $557 $10,156 Police Support Services 2 0.707 % $1,067 $1,067 $62 $1,129 Fire Administration 5 1.767 % $2,666 $2,666 $155 $2,821 Emergency Response 22 7.774 % $11,732 $11,732 $681 $12,413 Hazard Prevention 10 3.534 % $5,333 $5,333 $310 $5,643 FD500 Water Fund 26 9.187 % $13,865 $13,865 $805 $14,670 FD520 Sewer Fund 42 14.841 % $22,397 $22,397 $1,300 $23,697 FD530 Transit Fund 3 1.060 % $1,600 $1,600 $93 $1,693 City Administration 2 0.707 % $1,067 $1,067 $1,067 Ranger Program 1 0.353 % $533 $533 $31 $564 City Council 4 1.413 % $2,133 $2,133 $124 $2,257 Community Development Admin 1 0.353 % $533 $533 $31 $564 Building Maintenance 1 0.353 % $533 $533 $31 $564 Traffic Signals & Lights 5 1.767 % $2,666 $2,666 $155 $2,821 Golf Course Oper & Maint 1 0.353 % $533 $533 $31 $564 Neighborhood Services 2 0.707 % $1,067 $1,067 $62 $1,129 FD510 Parking Fund 10 3.534 % $5,333 $5,333 $310 $5,643 Economic Development 1 0.353 % $533 $533 $31 $564 City Attorney 1 0.353 % $533 $533 $533 Long Range Planning 1 0.353 % $533 $533 $31 $564 Flood Control 1 0.353 % $533 $533 $31 $564 Facilities - Parks and Recreation 1 0.353 % $533 $533 $31 $564 Youth Services 3 1.060 % $1,600 $1,600 $93 $1,693 All Other 6 2.125 % $3,196 $3,196 $183 $3,379 Total283 100.000 %$150,911 $150,911 $8,606 $159,517 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofCellular Data ServicesDetail page 91Schedule 6.0132016User 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTelephonesDetail page 92Schedule 6.0142016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 10 1.016 % $1,755 $1,755 $1,755 Public Works Administration 50 5.081 % $8,776 $8,776 $550 $9,326 Recreation Administration 23 2.337 % $4,037 $4,037 $253 $4,290 Transportation/Plan Engineering 7 0.711 % $1,229 $1,229 $77 $1,306 CIP Project Engineering 21 2.134 % $3,686 $3,686 $231 $3,917 City Attorney 13 1.321 % $2,282 $2,282 $2,282 Administration & Records 13 1.321 % $2,282 $2,282 $2,282 Human Resources 10 1.016 % $1,755 $1,755 $110 $1,865 Risk Management 1 0.102 % $176 $176 $11 $187 Finance 53 5.386 % $9,303 $9,303 $9,303 Building Maintenance 23 2.337 % $4,037 $4,037 $253 $4,290 Vehicle & Equipment Maintenace 12 1.220 % $2,106 $2,106 $132 $2,238 City Council 7 0.711 % $1,229 $1,229 $77 $1,306 Police Adminstration 53 5.386 % $9,303 $9,303 $583 $9,886 Fire Administration 51 5.183 % $8,952 $8,952 $561 $9,513 FD500 Water Fund 58 5.894 % $10,181 $10,181 $638 $10,819 FD520 Sewer Fund 52 5.285 % $9,127 $9,127 $572 $9,699 FD640 Reservoir Operations 6 0.610 % $1,053 $1,053 $66 $1,119 FD510 Parking Fund 55 5.589 % $9,654 $9,654 $605 $10,259 FD530 Transit Fund 7 0.711 % $1,229 $1,229 $77 $1,306 Facilities - Parks and Recreation 23 2.337 % $4,037 $4,037 $253 $4,290 Long Range Planning 8 0.813 % $1,404 $1,404 $88 $1,492 Building and Safety 25 2.541 % $4,388 $4,388 $275 $4,663 Development Review 8 0.813 % $1,404 $1,404 $88 $1,492 Economic Development 3 0.305 % $527 $527 $33 $560 Natural Resource Protection 2 0.203 % $351 $351 $22 $373 Geographic Information Services 4 0.407 % $702 $702 $44 $746 Community Development Admin 18 1.829 % $3,160 $3,160 $198 $3,358 Landscape & Park Maintenance 33 3.354 % $5,792 $5,792 $363 $6,155 Swim Center Maintenance 7 0.711 % $1,229 $1,229 $77 $1,306 Tree Maintenance 10 1.016 % $1,755 $1,755 $110 $1,865 Streets & Sidewalk Maintenance 8 0.813 % $1,404 $1,404 $88 $1,492 Traffic Signals & Lights 4 0.407 % $702 $702 $44 $746 Eng Dev Rev 7 0.711 % $1,229 $1,229 $77 $1,306 Recreational Sports 2 0.203 % $351 $351 $22 $373 Youth Services 14 1.423 % $2,457 $2,457 $154 $2,611 Community Services 5 0.508 % $878 $878 $55 $933 Ranger Program 3 0.305 % $527 $527 $33 $560 Aquatics & Sinsheimer Park 19 1.931 % $3,335 $3,335 $209 $3,544 Patrol 54 5.488 % $9,479 $9,479 $594 $10,073 Investigations 19 1.931 % $3,335 $3,335 $209 $3,544 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTelephonesDetail page 93Schedule 6.0142016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Support Services 39 3.963 % $6,846 $6,846 $429 $7,275 Neighborhood Services 2 0.203 % $351 $351 $22 $373 Traffic Safety 8 0.813 % $1,404 $1,404 $88 $1,492 Emergency Response 113 11.484 % $19,835 $19,835 $1,244 $21,079 Hazard Prevention 11 1.118 % $1,931 $1,931 $121 $2,052 FD625 Jack House Fund 2 0.203 % $351 $351 $22 $373 Golf Course Oper & Maint 5 0.508 % $878 $878 $55 $933 Rental Housing Inspection 3 0.308 % $526 $526 $37 $563 Total984 100.000 %$172,720 $172,720 $9,850 $182,570 (A) Alloc basis:Number of Telephones by Fund/DepartmentSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofCuesta PeakDetail page 94Schedule 6.0152016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD520 Sewer Fund 1 100.000 % $10,481 $10,481 $598 $11,079 Total1 100.000 %$10,481 $10,481 $598 $11,079 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofSouth HillsDetail page 95Schedule 6.0162016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration 300 30.000 % $12,999 $12,999 $741 $13,740 Fire Administration 200 20.000 % $8,666 $8,666 $494 $9,160 FD500 Water Fund 50 5.000 % $2,166 $2,166 $124 $2,290 FD520 Sewer Fund 50 5.000 % $2,166 $2,166 $124 $2,290 FD530 Transit Fund 200 20.000 % $8,666 $8,666 $494 $9,160 Public Works Administration 200 20.000 % $8,666 $8,666 $494 $9,160 Total1,000 100.000 %$43,329 $43,329 $2,471 $45,800 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTassajaraDetail page 96Schedule 6.0172016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration 2 33.333 % $14,658 $14,658 $836 $15,494 Fire Administration 2 33.333 % $14,658 $14,658 $836 $15,494 Public Works Administration 1 16.667 % $7,329 $7,329 $418 $7,747 FD500 Water Fund 1 16.667 % $7,328 $7,328 $418 $7,746 Total6 100.000 %$43,973 $43,973 $2,508 $46,481 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofDevelopment ReviewDetail page 97Schedule 6.0182016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDevelopment Review 100 100.000 % $109,995 $109,995 $6,272 $116,267 Total100 100.000 %$109,995 $109,995 $6,272 $116,267 (A) Alloc basis:Direct Allocation to Development ReviewSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 98Schedule 6.0192016TotalNetwork Services & Desktop Support MDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryCell PhonesCity Administration $14,960 $3,382 $1,574 $680 $5,639 $516 $347 City Attorney $13,603 $3,944 $525 $680 $5,639 Administration & Records $39,706 $7,187 $10,854 $19,383 Finance $59,247 $15,292 $525 $10,505 $22,555 Geographic Information Services $35,697 $3,411 $556 $26,680 $3,740 Human Resources $18,246 $4,646 $1,111 $887 $7,480 Risk Management $9,799 $1,632 $309 $7,107 Public Works Administration $51,475 $6,791 $556 $1,629 $13,839 $734 Building Maintenance $34,708 $5,451 $556 $5,484 $11,969 $2,730 $2,203 Vehicle & Equipment Maintenace $14,322 $5,755 $1,484 $1,496 $1,092 CIP Project Engineering $61,494 $17,787 $3,891 $5,505 $17,206 $3,821 $1,468 Transportation/Plan Engineering $21,864 $7,114 $5,773 $7,107 City Council $22,024 $5,975 $556 $1,464 $10,099 $367 Economic Development $4,350 $1,109 $247 $1,870 Natural Resource Protection $8,291 $2,218 $475 $4,115 $546 Community Promotion $708 $272 $62 $374 Community Development Admin $18,316 $5,671 $556 $2,557 $5,610 Development Review $131,778 $5,378 $3,031 $5,610 Long Range Planning $16,631 $5,378 $556 $3,031 $5,610 Building and Safety $60,628 $16,824 $4,446 $6,660 $14,962 $2,183 $734 Eng Dev Rev $16,631 $6,424 $2,557 $5,610 $734 Landscape & Park Maintenance $51,295 $13,601 $3,334 $3,258 $7,107 $8,188 $5,138 Swim Center Maintenance $7,857 $1,046 $268 $5,237 Tree Maintenance $15,700 $4,185 $2,223 $1,093 $1,122 $1,092 $734 Streets & Sidewalk Maintenance $35,266 $10,662 $556 $2,618 $6,733 $6,550 $2,936 Flood Control $12,007 $6,801 $556 $1,670 $1,870 $546 Traffic Signals & Lights $16,412 $2,207 $2,779 $1,918 $4,115 $1,092 $734 Rental Housing Inspection $8,711 $3,220 $1,563 $3,365 Recreation Administration $29,328 $6,434 $1,111 $1,402 $14,962 Facilities - Parks and Recreation $28,993 $1,287 $1,668 $289 $18,702 $1,092 $1,101 Recreational Sports $7,559 $1,287 $289 $5,610 Youth Services $20,959 $2,573 $1,668 $556 $5,985 $5,873 Community Services $5,501 $1,287 $289 $2,992 Ranger Program $18,280 $3,861 $845 $8,977 $1,638 $1,835 Aquatics & Sinsheimer Park $12,270 $2,093 $289 $5,610 $734 Golf Course Oper & Maint $14,036 $5,232 $969 $5,237 $1,101 Police Adminstration $63,785 $7,094 $2,929 $556 $4,990 $5,237 $2,730 Patrol $262,125 $46,036 $40,998 $37,215 $59,098 $37,117 $4,404 Investigations $86,399 $15,694 $13,666 $12,701 $15,710 $13,100 $367 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 99Schedule 6.0192016PagersCellular Data ServicesTelephonesCuesta PeakSouth HillsTassajaraDevelopment ReviewCity Administration $1,067 $1,755 City Attorney $533 $2,282 Administration & Records $2,282 Finance $1,067 $9,303 Geographic Information Services $564 $746 Human Resources $2,257 $1,865 Risk Management $564 $187 Public Works Administration $1,693 $9,326 $9,160 $7,747 Building Maintenance $1,461 $564 $4,290 Vehicle & Equipment Maintenace $2,257 $2,238 CIP Project Engineering $7,899 $3,917 Transportation/Plan Engineering $564 $1,306 City Council $2,257 $1,306 Economic Development $564 $560 Natural Resource Protection $564 $373 Community PromotionCommunity Development Admin $564 $3,358 Development Review $1,492 $116,267 Long Range Planning $564 $1,492 Building and Safety $10,156 $4,663 Eng Dev Rev $1,306 Landscape & Park Maintenance $4,514 $6,155 Swim Center Maintenance $1,306 Tree Maintenance $3,386 $1,865 Streets & Sidewalk Maintenance $1,462 $2,257 $1,492 Flood Control $564 Traffic Signals & Lights $2,821 $746 Rental Housing Inspection $563 Recreation Administration $1,129 $4,290 Facilities - Parks and Recreation $564 $4,290 Recreational Sports $373 Youth Services $1,693 $2,611 Community Services $933 Ranger Program $564 $560 Aquatics & Sinsheimer Park $3,544 Golf Course Oper & Maint $564 $933 Police Adminstration $1,129 $9,886 $13,740 $15,494 Patrol $2,923 $24,261 $10,073 Investigations $1,461 $10,156 $3,544 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 100Schedule 6.0192016TotalNetwork Services & Desktop Support MDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryCell PhonesPolice Support Services $230,158 $25,633 $1,111 $44,947 $145,875 $3,821 $367 Neighborhood Services $12,886 $2,093 $1,952 $1,668 $907 $1,122 $3,275 $367 Traffic Safety $36,537 $7,324 $4,880 $4,536 $10,473 $6,004 $367 Fire Administration $57,440 $4,603 $1,111 $3,031 $8,977 $2,730 Emergency Response $274,175 $55,975 $10,737 $1,111 $33,318 $92,014 $42,030 $4,037 Hazard Prevention $37,123 $6,905 $2,779 $3,072 $10,847 $5,458 $367 FD290 Tourism Bid Fund $3,065 $827 $556 $186 $1,496 FD500 Water Fund $242,677 $33,878 $9,448 $12,206 $52,366 $17,467 $75,180 $6,607 FD510 Parking Fund $54,462 $13,601 $2,412 $19,450 $2,730 $367 FD520 Sewer Fund $319,428 $38,105 $13,338 $31,463 $90,144 $8,188 $85,920 $5,505 FD530 Transit Fund $49,350 $3,233 $1,668 $6,907 $10,099 $15,284 FD625 Jack House Fund $740 $367 FD640 Reservoir Operations $28,651 $4,352 $3,010 $1,122 $4,360 $14,321 $367 All Other $11,850 $3,332 $5,139 Total$2,709,503 $462,770 $75,162 $65,981 $308,771 $798,674 $195,380 $175,421 $55,401 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 101Schedule 6.0192016PagersCellular Data ServicesTelephonesCuesta PeakSouth HillsTassajaraDevelopment ReviewPolice Support Services $1,129 $7,275 Neighborhood Services $1,129 $373 Traffic Safety $1,461 $1,492 Fire Administration $2,821 $9,513 $9,160 $15,494 Emergency Response $1,461 $12,413 $21,079 Hazard Prevention $5,643 $2,052 FD290 Tourism Bid FundFD500 Water Fund $14,670 $10,819 $2,290 $7,746 FD510 Parking Fund $5,643 $10,259 FD520 Sewer Fund $23,697 $9,699 $11,079 $2,290 FD530 Transit Fund $1,693 $1,306 $9,160 FD625 Jack House Fund $373 FD640 Reservoir Operations $1,119 All Other $3,379 Total$10,229 $159,517 $182,570 $11,079 $45,800 $46,481 $116,267 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 7.01 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationGeographic Information ServicesCosts to be allocatedDetail page 103Schedule 7.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $520,475 $520,475 Allocated additions: 10000000 - Building Charge $4,806 $4,806 10010100 - City Administration $5,350 $781 $6,131 10015100 - City Attorney $4,325 $805 $5,130 10020100 - Administration & Records $647 $149 $796 10025100 - Finance $8,761 $1,633 $10,394 10025300 - Network Services $33,624 $2,073 $35,697 10026100 - Support Services$1,058 $1,058 10030100 - Human Resources$6,594 $6,594 10030200 - Risk Management$32,693 $32,693 10030300 - Wellness Program$135 $135 10050230 - Building Maintenance$10,139 $10,139 Total allocated additions:$57,513 $56,060 $113,573 $113,573 Total to be allocated$577,988 $56,060 $634,048 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationGeographic Information ServicesSchedule of costs to beallocated by functionDetail page 104Schedule 7.0032016TotalGeneral & 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$57,513 $57,513 Functional Cost$577,988 $246,133 $331,855 Reallocate Admin($246,133) $246,133 Allocable Costs$577,988 $577,988 1st Allocation$577,988 $577,988 Additions: 2ndOther$56,060 $56,060 Functional Cost$56,060 $56,060 Reallocate Admin($56,060) $56,060 Allocable Costs$56,060 $56,060 2nd Allocation$56,060 $56,060 Total allocated$634,048 $634,048 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationGeographic Information ServicesDetail allocation ofGISDetail page 105Schedule 7.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 750 11.763 % $67,988 $67,988 $6,838 $74,826 Community Development Admin 1,276 20.013 % $115,670 $115,670 $11,633 $127,303 FD500 Water Fund 961 15.072 % $87,115 $87,115 $8,761 $95,876 FD520 Sewer Fund 961 15.072 % $87,115 $87,115 $8,761 $95,876 Fire Administration 611 9.583 % $55,387 $55,387 $5,570 $60,957 Police Adminstration 970 15.213 % $87,931 $87,931 $8,843 $96,774 Recreation Administration 325 5.097 % $29,461 $29,461 $2,963 $32,424 City Administration 195 3.058 % $17,677 $17,677 $17,677 City Attorney 32 0.502 % $2,901 $2,901 $2,901 Flood Control 295 4.627 % $26,743 $26,743 $2,691 $29,434 Total6,376 100.000 %$577,988 $577,988 $56,060 $634,048 (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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationGeographic Information ServicesDepartmental CostAllocation SummaryDetail page 106Schedule 7.0052016TotalGISCity Administration$17,677 $17,677 City Attorney$2,901 $2,901 Public Works Administration$74,826 $74,826 Community Development Admin$127,303 $127,303 Flood Control$29,434 $29,434 Recreation Administration$32,424 $32,424 Police Adminstration$96,774 $96,774 Fire Administration$60,957 $60,957 FD500 Water Fund$95,876 $95,876 FD520 Sewer Fund$95,876 $95,876 Total$634,048 $634,048 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 8.01 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationSupport ServicesCosts to be allocatedDetail page 108Schedule 8.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $215,027 $215,027 Deductions: VENTURES CONTINGENCIES ($41,788) Total deductions:($41,788)($41,788) Allocated additions: 10010100 - City Administration $2,210 $323 $2,533 10015100 - City Attorney $1,787 $332 $2,119 10025100 - Finance $2,701 $383 $3,084 Total allocated additions:$6,698 $1,038 $7,736 $7,736 Total to be allocated$179,937 $1,038 $180,975 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationSupport ServicesSchedule of costs to beallocated by functionDetail page 109Schedule 8.0032016TotalGeneral & 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 $6,698 $6,698 Functional Cost$179,937 $6,698 $100,461 $41,278 $31,500 Reallocate Admin($6,698) $3,884 $1,596 $1,218 Allocable Costs$179,937 $104,345 $42,874 $32,718 1st Allocation$179,937 $104,345 $42,874 $32,718 Additions: 2ndOther $1,038 $1,038 Functional Cost$1,038 $1,038 Reallocate Admin($1,038) $602 $247 $189 Allocable Costs$1,038 $602 $247 $189 2nd Allocation$1,038 $602 $247 $189 Total allocated$180,975 $104,947 $43,121 $32,907 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationSupport ServicesDetail allocation ofGeneral Support ServicesDetail page 110Schedule 8.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 770,619 1.018 % $1,062 $1,062 $1,062 City Council 154,921 0.205 % $213 $213 $1 $214 Cultural Activities 302,410 0.399 % $417 $417 $3 $420 Economic Development 216,527 0.286 % $298 $298 $2 $300 Natural Resource Protection 429,905 0.568 % $592 $592 $4 $596 Community Promotion 407,227 0.538 % $561 $561 $4 $565 City Attorney 791,896 1.046 % $1,091 $1,091 $1,091 Administration & Records 550,828 0.727 % $759 $759 $759 Finance 1,598,380 2.111 % $2,202 $2,202 $2,202 Network Services 2,461,933 3.251 % $3,392 $3,392 $3,392 Human Resources 790,879 1.044 % $1,090 $1,090 $7 $1,097 Risk Management 4,066,945 5.370 % $5,604 $5,604 $35 $5,639 Wellness Program 20,139 0.027 % $28 $28 $28 Community Development Admin 593,049 0.783 % $817 $817 $5 $822 Commissions & Committees 41,169 0.054 % $57 $57 $57 Development Review 773,185 1.021 % $1,065 $1,065 $7 $1,072 Long Range Planning 720,959 0.952 % $993 $993 $6 $999 Building and Safety 1,578,228 2.084 % $2,175 $2,175 $14 $2,189 Public Works Administration 975,334 1.288 % $1,344 $1,344 $9 $1,353 Landscape & Park Maintenance 2,307,966 3.048 % $3,180 $3,180 $20 $3,200 Swim Center Maintenance 374,435 0.494 % $516 $516 $3 $519 Tree Maintenance 496,672 0.656 % $684 $684 $4 $688 Building Maintenance 1,102,501 1.456 % $1,519 $1,519 $10 $1,529 Streets & Sidewalk Maintenance 1,117,610 1.476 % $1,540 $1,540 $10 $1,550 Flood Control 270,784 0.358 % $373 $373 $2 $375 Traffic Signals & Lights 380,110 0.502 % $524 $524 $3 $527 Vehicle & Equipment Maintenace 1,066,202 1.408 % $1,469 $1,469 $9 $1,478 Eng Dev Rev 622,339 0.822 % $858 $858 $5 $863 CIP Project Engineering 1,818,636 2.402 % $2,506 $2,506 $16 $2,522 Transportation/Plan Engineering 523,327 0.691 % $721 $721 $5 $726 Human Relations 233,119 0.308 % $321 $321 $2 $323 Recreation Administration 666,857 0.881 % $919 $919 $6 $925 Facilities - Parks and Recreation 215,884 0.285 % $297 $297 $2 $299 Recreational Sports 313,433 0.414 % $432 $432 $3 $435 Youth Services 916,236 1.210 % $1,262 $1,262 $8 $1,270 Community Services 250,360 0.331 % $345 $345 $2 $347 Ranger Program 314,494 0.415 % $433 $433 $3 $436 Aquatics & Sinsheimer Park 342,920 0.453 % $473 $473 $3 $476 Police Adminstration 1,454,267 1.920 % $2,004 $2,004 $13 $2,017 Patrol 6,589,530 8.701 % $9,080 $9,080 $57 $9,137 Investigations 2,741,900 3.621 % $3,778 $3,778 $24 $3,802 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationSupport ServicesDetail allocation ofGeneral Support ServicesDetail page 111Schedule 8.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNeighborhood Services 220,222 0.291 % $303 $303 $2 $305 Traffic Safety 669,278 0.884 % $922 $922 $6 $928 Fire Administration 883,201 1.166 % $1,217 $1,217 $8 $1,225 Emergency Response 8,592,688 11.347 % $11,840 $11,840 $75 $11,915 Hazard Prevention 781,727 1.032 % $1,077 $1,077 $7 $1,084 Training Services 113,278 0.150 % $156 $156 $1 $157 Technical Services 50,861 0.067 % $70 $70 $70 Disaster Preparedness 48,140 0.064 % $66 $66 $66 FD210 Downtown Bid Fund 222,111 0.293 % $306 $306 $2 $308 FD240 CDBG Fund 270,230 0.357 % $372 $372 $2 $374 FD500 Water Fund 4,655,855 6.148 % $6,415 $6,415 $41 $6,456 FD510 Parking Fund 1,835,753 2.424 % $2,529 $2,529 $16 $2,545 FD520 Sewer Fund 5,990,542 7.911 % $8,254 $8,254 $52 $8,306 Golf Course Oper & Maint 576,352 0.761 % $794 $794 $5 $799 FD640 Reservoir Operations 838,529 1.107 % $1,155 $1,155 $7 $1,162 Geographic Information Services 520,475 0.687 % $717 $717 $717 FD290 Tourism Bid Fund 1,395,253 1.842 % $1,922 $1,922 $12 $1,934 FD530 Transit Fund 2,920,657 3.857 % $4,024 $4,024 $25 $4,049 Development Services 424,425 0.560 % $585 $585 $4 $589 FD250 Law Enforcement Grant Fund 141,850 0.187 % $195 $195 $1 $196 FD625 Jack House Fund 1,422 0.002 % $2 $2 $2 Fire Apparatus Service 381,466 0.504 % $526 $526 $3 $529 Rental Housing Inspection 208,654 0.276 % $287 $287 $2 $289 Police Support Services 2,416,994 3.192 % $3,330 $3,330 $21 $3,351 FEMA PPE Grant 115,046 0.152 % $159 $159 $3 $162 FD300 Debt Service Fund 1,500 0.002 % $2 $2 $2 FD653 Hazardous Mat Task Force Fund 57,052 0.075 % $79 $79 $79 FD655 Bomb Task Force Fund 7,625 0.010 % $11 $11 $11 FD650 Narcotics Task Force Fund 23,534 0.028 % $36 $36 $36 Total75,728,835 100.000 %$104,345 $104,345 $602 $104,947 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationSupport ServicesDetail allocation ofPostageDetail page 112Schedule 8.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Administration 400 1.059 % $454 $454 $3 $457 Flood Control 355 0.940 % $403 $403 $3 $406 Recreation Administration 500 1.324 % $568 $568 $4 $572 Building Maintenance 500 1.324 % $568 $568 $4 $572 Long Range Planning 500 1.324 % $568 $568 $4 $572 Building and Safety 1,400 3.707 % $1,589 $1,589 $10 $1,599 Development Review 500 1.324 % $568 $568 $4 $572 Economic Development 100 0.265 % $114 $114 $1 $115 Natural Resource Protection 200 0.530 % $227 $227 $1 $228 City Administration 300 0.794 % $341 $341 $341 Public Works Administration 700 1.853 % $795 $795 $5 $800 Recreational Sports 4,205 11.133 % $4,773 $4,773 $30 $4,803 Transportation/Plan Engineering 625 1.655 % $709 $709 $4 $713 CIP Project Engineering 1,570 4.157 % $1,782 $1,782 $11 $1,793 City Attorney 300 0.794 % $341 $341 $341 Administration & Records 535 1.416 % $607 $607 $607 Human Resources 370 0.980 % $420 $420 $3 $423 Risk Management 130 0.344 % $148 $148 $1 $149 Finance 1,214 3.214 % $1,378 $1,378 $1,378 Network Services 770 2.039 % $874 $874 $874 Facilities - Parks and Recreation 100 0.265 % $114 $114 $1 $115 Vehicle & Equipment Maintenace 450 1.191 % $511 $511 $3 $514 Geographic Information Services 300 0.794 % $341 $341 $341 Community Promotion 25 0.066 % $28 $28 $28 Community Development Admin 900 2.383 % $1,022 $1,022 $6 $1,028 Landscape & Park Maintenance 1,620 4.289 % $1,839 $1,839 $12 $1,851 Swim Center Maintenance 100 0.265 % $114 $114 $1 $115 Tree Maintenance 400 1.059 % $454 $454 $3 $457 Streets & Sidewalk Maintenance 1,075 2.846 % $1,220 $1,220 $8 $1,228 Traffic Signals & Lights 200 0.530 % $227 $227 $1 $228 Eng Dev Rev 600 1.589 % $681 $681 $4 $685 Youth Services 200 0.530 % $227 $227 $1 $228 Community Services 100 0.265 % $114 $114 $1 $115 Ranger Program 450 1.191 % $511 $511 $3 $514 Neighborhood Services 100 0.265 % $114 $114 $1 $115 Traffic Safety 500 1.324 % $568 $568 $4 $572 Emergency Response 4,500 11.914 % $5,108 $5,108 $32 $5,140 Hazard Prevention 600 1.589 % $681 $681 $4 $685 FD500 Water Fund 3,050 8.075 % $3,462 $3,462 $22 $3,484 FD520 Sewer Fund 3,350 8.869 % $3,803 $3,803 $24 $3,827 FD530 Transit Fund 325 0.860 % $369 $369 $2 $371 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationSupport ServicesDetail allocation ofPostageDetail page 113Schedule 8.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD640 Reservoir Operations 390 1.033 % $443 $443 $3 $446 FD290 Tourism Bid Fund 75 0.199 % $85 $85 $1 $86 Golf Course Oper & Maint 580 1.536 % $658 $658 $4 $662 Aquatics & Sinsheimer Park 100 0.265 % $114 $114 $1 $115 FD510 Parking Fund 2,207 5.843 % $2,505 $2,505 $16 $2,521 Rental Housing Inspection 300 0.789 % $334 $334 $1 $335 Total37,771 100.000 %$42,874 $42,874 $247 $43,121 (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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationSupport ServicesDetail allocation ofParkingDetail page 114Schedule 8.0062016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedBuilding and Safety 20,340 64.571 % $21,126 $21,126 $122 $21,248 Building Maintenance 4,860 15.429 % $5,048 $5,048 $29 $5,077 Public Works Administration 6,300 20.000 % $6,544 $6,544 $38 $6,582 Total31,500 100.000 %$32,718 $32,718 $189 $32,907 (A) Alloc basis:Parking Fee Charged by DepartmentSource:Building Division Parking Patrons worksheet; Public Works Parking PSSworksheet;; Builking Services Parking Costs worksheet IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationSupport ServicesDepartmental CostAllocation SummaryDetail page 115Schedule 8.0072016TotalGeneral Support ServicesPostageParkingCity Administration $1,403 $1,062 $341 City Attorney$1,432 $1,091 $341 Administration & Records $1,366 $759 $607 Finance $3,580 $2,202 $1,378 Network Services$4,266 $3,392 $874 Geographic Information Services $1,058 $717 $341 Human Resources $1,520 $1,097 $423 Risk Management$5,788 $5,639 $149 Wellness Program$28 $28 Public Works Administration $8,735 $1,353 $800 $6,582 Building Maintenance $7,178 $1,529 $572 $5,077 Vehicle & Equipment Maintenace $1,992 $1,478 $514 CIP Project Engineering $4,315 $2,522 $1,793 Transportation/Plan Engineering $1,439 $726 $713 City Council$214 $214 Cultural Activities$420 $420 Economic Development $415 $300 $115 Natural Resource Protection $824 $596 $228 Community Promotion $593 $565 $28 Human Relations$323 $323 Community Development Admin $1,850 $822 $1,028 Commissions & Committees $57 $57 Development Review $1,644 $1,072 $572 Long Range Planning $1,571 $999 $572 Building and Safety $25,036 $2,189 $1,599 $21,248 Eng Dev Rev $1,548 $863 $685 Landscape & Park Maintenance $5,051 $3,200 $1,851 Swim Center Maintenance $634 $519 $115 Tree Maintenance$1,145 $688 $457 Streets & Sidewalk Maintenance $2,778 $1,550 $1,228 Flood Control$781 $375 $406 Traffic Signals & Lights $755 $527 $228 Development Services $589 $589 Rental Housing Inspection $624 $289 $335 Recreation Administration $1,497 $925 $572 Facilities - Parks and Recreation $414 $299 $115 Recreational Sports $5,238 $435 $4,803 Youth Services$1,498 $1,270 $228 Community Services $462 $347 $115 Ranger Program$950 $436 $514 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationSupport ServicesDepartmental CostAllocation SummaryDetail page 116Schedule 8.0072016TotalGeneral Support ServicesPostageParkingAquatics & Sinsheimer Park $591 $476 $115 Golf Course Oper & Maint $1,461 $799 $662 Police Adminstration $2,017 $2,017 Patrol$9,137 $9,137 Investigations$3,802 $3,802 Police Support Services $3,351 $3,351 Neighborhood Services $420 $305 $115 Traffic Safety$1,500 $928 $572 Fire Administration $1,682 $1,225 $457 Emergency Response $17,055 $11,915 $5,140 Fire Apparatus Service $529 $529 FEMA PPE Grant$162 $162 Hazard Prevention $1,769 $1,084 $685 Training Services$157 $157 Technical Services$70 $70 Disaster Preparedness $66 $66 FD210 Downtown Bid Fund $308 $308 FD240 CDBG Fund$374 $374 FD250 Law Enforcement Grant Fund $196 $196 FD290 Tourism Bid Fund $2,020 $1,934 $86 FD300 Debt Service Fund $2 $2 FD500 Water Fund $9,940 $6,456 $3,484 FD510 Parking Fund $5,066 $2,545 $2,521 FD520 Sewer Fund $12,133 $8,306 $3,827 FD530 Transit Fund $4,420 $4,049 $371 FD625 Jack House Fund $2 $2 FD640 Reservoir Operations $1,608 $1,162 $446 FD650 Narcotics Task Force Fund $36 $36 FD653 Hazardous Mat Task Force Fund $79 $79 FD655 Bomb Task Force Fund $11 $11 Total$180,975 $104,947 $43,121 $32,907 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 9.01 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationHuman ResourcesCosts to be allocatedDetail page 118Schedule 9.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $790,879 $790,879 Allocated additions: 10000000 - Building Charge $2,260 $2,260 10010100 - City Administration $8,130 $1,187 $9,317 10015100 - City Attorney $6,571 $1,223 $7,794 10020100 - Administration & Records $5,862 $1,489 $7,351 10025100 - Finance $9,775 $1,767 $11,542 10025300 - Network Services $17,198 $1,048 $18,246 10026100 - Support Services $1,510 $10 $1,520 10030200 - Risk Management$40,321 $40,321 10030300 - Wellness Program$167 $167 10050230 - Building Maintenance$11,681 $11,681 Total allocated additions:$51,306 $58,893 $110,199 $110,199 Total to be allocated$842,185 $58,893 $901,078 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationHuman ResourcesSchedule of costs to beallocated by functionDetail page 119Schedule 9.0032016TotalGeneral & 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$51,306 $51,306 Functional Cost$842,185 $51,306 $790,879 Reallocate Admin($51,306) $51,306 Allocable Costs$842,185 $842,185 1st Allocation$842,185 $842,185 Additions: 2ndOther$58,893 $58,893 Functional Cost$58,893 $58,893 Reallocate Admin($58,893) $58,893 Allocable Costs$58,893 $58,893 2nd Allocation$58,893 $58,893 Total allocated$901,078 $901,078 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationHuman ResourcesDetail allocation ofHuman ResourcesDetail page 120Schedule 9.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTree Maintenance 400 1.044 % $8,792 $8,792 $672 $9,464 Building Maintenance 500 1.305 % $10,990 $10,990 $840 $11,830 Streets & Sidewalk Maintenance 965 2.518 % $21,210 $21,210 $1,621 $22,831 Flood Control 325 0.848 % $7,143 $7,143 $546 $7,689 Traffic Signals & Lights 200 0.522 % $4,396 $4,396 $336 $4,732 Vehicle & Equipment Maintenace 450 1.174 % $9,891 $9,891 $756 $10,647 CIP Project Engineering 1,500 3.915 % $32,969 $32,969 $2,519 $35,488 Transportation/Plan Engineering 600 1.566 % $13,188 $13,188 $1,008 $14,196 Recreation Administration 500 1.305 % $10,990 $10,990 $840 $11,830 Facilities - Parks and Recreation 100 0.261 % $2,198 $2,198 $168 $2,366 Recreational Sports 100 0.261 % $2,198 $2,198 $168 $2,366 Youth Services 200 0.522 % $4,396 $4,396 $336 $4,732 Community Services 100 0.261 % $2,198 $2,198 $168 $2,366 Ranger Program 450 1.174 % $9,891 $9,891 $756 $10,647 Aquatics & Sinsheimer Park 100 0.261 % $2,198 $2,198 $168 $2,366 Golf Course Oper & Maint 400 1.044 % $8,792 $8,792 $672 $9,464 Police Adminstration 550 1.435 % $12,089 $12,089 $924 $13,013 Patrol 4,100 10.700 % $90,116 $90,116 $6,886 $97,002 Investigations 1,400 3.654 % $30,771 $30,771 $2,351 $33,122 Police Support Services 2,000 5.220 % $43,959 $43,959 $3,359 $47,318 Neighborhood Services 100 0.261 % $2,198 $2,198 $168 $2,366 Traffic Safety 500 1.305 % $10,990 $10,990 $840 $11,830 Fire Administration 400 1.044 % $8,792 $8,792 $672 $9,464 Emergency Response 4,400 11.483 % $96,709 $96,709 $7,390 $104,099 Hazard Prevention 600 1.566 % $13,188 $13,188 $1,008 $14,196 Rental Housing Inspection 300 0.783 % $6,594 $6,594 $504 $7,098 FD290 Tourism Bid Fund 75 0.196 % $1,648 $1,648 $126 $1,774 FD500 Water Fund 3,050 7.960 % $67,037 $67,037 $5,122 $72,159 FD510 Parking Fund 1,007 2.628 % $22,133 $22,133 $1,691 $23,824 FD520 Sewer Fund 3,350 8.743 % $73,631 $73,631 $5,626 $79,257 FD530 Transit Fund 300 0.783 % $6,594 $6,594 $504 $7,098 FD640 Reservoir Operations 390 1.018 % $8,572 $8,572 $655 $9,227 City Administration 300 0.783 % $6,594 $6,594 $6,594 Economic Development 100 0.261 % $2,198 $2,198 $168 $2,366 Natural Resource Protection 200 0.522 % $4,396 $4,396 $336 $4,732 Community Promotion 25 0.065 % $549 $549 $42 $591 City Attorney 300 0.783 % $6,594 $6,594 $6,594 Administration & Records 500 1.305 % $10,990 $10,990 $10,990 Finance 1,200 3.132 % $26,375 $26,375 $26,375 Network Services 650 1.696 % $14,287 $14,287 $14,287 Geographic Information Services 300 0.783 % $6,594 $6,594 $6,594 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationHuman ResourcesDetail allocation ofHuman ResourcesDetail page 121Schedule 9.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedRisk Management 130 0.339 % $2,857 $2,857 $218 $3,075 Community Development Admin 500 1.305 % $10,990 $10,990 $840 $11,830 Development Review 500 1.305 % $10,990 $10,990 $840 $11,830 Long Range Planning 500 1.305 % $10,990 $10,990 $840 $11,830 Eng Dev Rev 500 1.305 % $10,990 $10,990 $840 $11,830 Building and Safety 1,300 3.393 % $28,573 $28,573 $2,183 $30,756 Public Works Administration 600 1.566 % $13,188 $13,188 $1,008 $14,196 Landscape & Park Maintenance 1,200 3.132 % $26,375 $26,375 $2,015 $28,390 Swim Center Maintenance 100 0.260 % $2,194 $2,194 $163 $2,357 Total38,317 100.000 %$842,185 $842,185 $58,893 $901,078 (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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationHuman ResourcesDepartmental CostAllocation SummaryDetail page 122Schedule 9.0052016TotalHuman ResourcesCity Administration$6,594 $6,594 City Attorney$6,594 $6,594 Administration & Records$10,990 $10,990 Finance $26,375 $26,375 Network Services$14,287 $14,287 Geographic Information Services$6,594 $6,594 Risk Management$3,075 $3,075 Public Works Administration$14,196 $14,196 Building Maintenance$11,830 $11,830 Vehicle & Equipment Maintenace$10,647 $10,647 CIP Project Engineering$35,488 $35,488 Transportation/Plan Engineering$14,196 $14,196 Economic Development$2,366 $2,366 Natural Resource Protection$4,732 $4,732 Community Promotion$591 $591 Community Development Admin$11,830 $11,830 Development Review$11,830 $11,830 Long Range Planning$11,830 $11,830 Building and Safety$30,756 $30,756 Eng Dev Rev $11,830 $11,830 Landscape & Park Maintenance$28,390 $28,390 Swim Center Maintenance$2,357 $2,357 Tree Maintenance$9,464 $9,464 Streets & Sidewalk Maintenance$22,831 $22,831 Flood Control$7,689 $7,689 Traffic Signals & Lights$4,732 $4,732 Rental Housing Inspection$7,098 $7,098 Recreation Administration$11,830 $11,830 Facilities - Parks and Recreation$2,366 $2,366 Recreational Sports$2,366 $2,366 Youth Services$4,732 $4,732 Community Services$2,366 $2,366 Ranger Program$10,647 $10,647 Aquatics & Sinsheimer Park$2,366 $2,366 Golf Course Oper & Maint$9,464 $9,464 Police Adminstration$13,013 $13,013 Patrol$97,002 $97,002 Investigations$33,122 $33,122 Police Support Services$47,318 $47,318 Neighborhood Services$2,366 $2,366 Traffic Safety$11,830 $11,830 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationHuman ResourcesDepartmental CostAllocation SummaryDetail page 123Schedule 9.0052016TotalHuman ResourcesFire Administration$9,464 $9,464 Emergency Response$104,099 $104,099 Hazard Prevention$14,196 $14,196 FD290 Tourism Bid Fund$1,774 $1,774 FD500 Water Fund$72,159 $72,159 FD510 Parking Fund$23,824 $23,824 FD520 Sewer Fund$79,257 $79,257 FD530 Transit Fund$7,098 $7,098 FD640 Reservoir Operations$9,227 $9,227 Total$901,078 $901,078 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 10.01 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationRisk ManagementCosts to be allocatedDetail page 125Schedule 10.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $4,066,945 $4,066,945 Allocated additions: 10000000 - Building Charge $305 $305 10010100 - City Administration $41,806 $6,105 $47,911 10015100 - City Attorney $33,792 $6,289 $40,081 10020100 - Administration & Records $5,345 $1,370 $6,715 10025100 - Finance $35,744 $6,624 $42,368 10025300 - Network Services $9,234 $565 $9,799 10026100 - Support Services $5,752 $36 $5,788 10030100 - Human Resources $2,857 $218 $3,075 10030300 - Wellness Program$59 $59 10050230 - Building Maintenance$1,576 $1,576 Total allocated additions:$134,835 $22,842 $157,677 $157,677 Total to be allocated$4,201,780 $22,842 $4,224,622 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationRisk ManagementSchedule of costs to beallocated by functionDetail page 126Schedule 10.0032016TotalGeneral & 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$134,835 $134,835 Functional Cost$4,201,780 $134,835 $2,047,223 $2,019,722 Reallocate Admin($134,835) $67,873 $66,962 Allocable Costs$4,201,780 $2,115,096 $2,086,684 1st Allocation$4,201,780 $2,115,096 $2,086,684 Additions: 2ndOther$22,842 $22,842 Functional Cost$22,842 $22,842 Reallocate Admin($22,842) $11,498 $11,344 Allocable Costs$22,842 $11,498 $11,344 2nd Allocation$22,842 $11,498 $11,344 Total allocated$4,224,622 $2,126,594 $2,098,028 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationRisk ManagementDetail allocation ofRisk ManagementDetail page 127Schedule 10.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTree Maintenance 400 1.037 % $21,943 $21,943 $132 $22,075 Building Maintenance 500 1.297 % $27,428 $27,428 $165 $27,593 Streets & Sidewalk Maintenance 965 2.503 % $52,936 $52,936 $318 $53,254 Flood Control 325 0.843 % $17,828 $17,828 $107 $17,935 Traffic Signals & Lights 200 0.519 % $10,971 $10,971 $66 $11,037 Vehicle & Equipment Maintenace 450 1.167 % $24,685 $24,685 $148 $24,833 CIP Project Engineering 1,500 3.890 % $82,285 $82,285 $494 $82,779 Transportation/Plan Engineering 600 1.556 % $32,914 $32,914 $197 $33,111 Recreation Administration 500 1.297 % $27,428 $27,428 $165 $27,593 Facilities - Parks and Recreation 100 0.259 % $5,486 $5,486 $33 $5,519 Recreational Sports 100 0.259 % $5,486 $5,486 $33 $5,519 Youth Services 200 0.519 % $10,971 $10,971 $66 $11,037 Community Services 100 0.259 % $5,486 $5,486 $33 $5,519 Ranger Program 450 1.167 % $24,685 $24,685 $148 $24,833 Aquatics & Sinsheimer Park 100 0.259 % $5,486 $5,486 $33 $5,519 Golf Course Oper & Maint 400 1.037 % $21,943 $21,943 $132 $22,075 Police Adminstration 550 1.426 % $30,171 $30,171 $181 $30,352 Patrol 4,100 10.634 % $224,911 $224,911 $1,349 $226,260 Investigations 1,400 3.631 % $76,799 $76,799 $461 $77,260 Police Support Services 2,000 5.187 % $109,713 $109,713 $658 $110,371 Neighborhood Services 100 0.259 % $5,486 $5,486 $33 $5,519 Traffic Safety 500 1.297 % $27,428 $27,428 $165 $27,593 Fire Administration 400 1.037 % $21,943 $21,943 $132 $22,075 Emergency Response 4,400 11.412 % $241,368 $241,368 $1,448 $242,816 Hazard Prevention 600 1.556 % $32,914 $32,914 $197 $33,111 Rental Housing Inspection 300 0.778 % $16,457 $16,457 $99 $16,556 FD290 Tourism Bid Fund 75 0.195 % $4,114 $4,114 $25 $4,139 FD500 Water Fund 3,050 7.910 % $167,312 $167,312 $1,004 $168,316 FD510 Parking Fund 1,007 2.612 % $55,240 $55,240 $331 $55,571 FD520 Sewer Fund 3,350 8.688 % $183,769 $183,769 $1,103 $184,872 FD530 Transit Fund 300 0.778 % $16,457 $16,457 $99 $16,556 FD640 Reservoir Operations 390 1.011 % $21,394 $21,394 $128 $21,522 City Administration 300 0.778 % $16,457 $16,457 $16,457 Economic Development 100 0.259 % $5,486 $5,486 $33 $5,519 Natural Resource Protection 200 0.519 % $10,971 $10,971 $66 $11,037 Community Promotion 25 0.065 % $1,371 $1,371 $8 $1,379 City Attorney 300 0.778 % $16,457 $16,457 $16,457 Administration & Records 500 1.297 % $27,428 $27,428 $27,428 Finance 1,200 3.112 % $65,828 $65,828 $65,828 Network Services 650 1.686 % $35,657 $35,657 $35,657 Geographic Information Services 300 0.778 % $16,457 $16,457 $16,457 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationRisk ManagementDetail allocation ofRisk ManagementDetail page 128Schedule 10.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHuman Resources 370 0.960 % $20,297 $20,297 $20,297 Community Development Admin 500 1.297 % $27,428 $27,428 $165 $27,593 Development Review 500 1.297 % $27,428 $27,428 $165 $27,593 Long Range Planning 500 1.297 % $27,428 $27,428 $165 $27,593 Eng Dev Rev 500 1.297 % $27,428 $27,428 $165 $27,593 Building and Safety 1,300 3.372 % $71,313 $71,313 $428 $71,741 Public Works Administration 600 1.556 % $32,914 $32,914 $197 $33,111 Landscape & Park Maintenance 1,200 3.112 % $65,828 $65,828 $395 $66,223 Swim Center Maintenance 100 0.261 % $5,483 $5,483 $28 $5,511 Total38,557 100.000 %$2,115,096 $2,115,096 $11,498 $2,126,594 (A) Alloc basis:Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:Staffing Summaries IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationRisk ManagementDetail allocation ofWorkers Comp PremiumsDetail page 129Schedule 10.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTree Maintenance 400 1.037 % $21,648 $21,648 $130 $21,778 Building Maintenance 500 1.297 % $27,060 $27,060 $162 $27,222 Streets & Sidewalk Maintenance 965 2.503 % $52,225 $52,225 $313 $52,538 Flood Control 325 0.843 % $17,589 $17,589 $106 $17,695 Traffic Signals & Lights 200 0.519 % $10,824 $10,824 $65 $10,889 Vehicle & Equipment Maintenace 450 1.167 % $24,354 $24,354 $146 $24,500 CIP Project Engineering 1,500 3.890 % $81,179 $81,179 $487 $81,666 Transportation/Plan Engineering 600 1.556 % $32,472 $32,472 $195 $32,667 Recreation Administration 500 1.297 % $27,060 $27,060 $162 $27,222 Facilities - Parks and Recreation 100 0.259 % $5,412 $5,412 $32 $5,444 Recreational Sports 100 0.259 % $5,412 $5,412 $32 $5,444 Youth Services 200 0.519 % $10,824 $10,824 $65 $10,889 Community Services 100 0.259 % $5,412 $5,412 $32 $5,444 Ranger Program 450 1.167 % $24,354 $24,354 $146 $24,500 Aquatics & Sinsheimer Park 100 0.259 % $5,412 $5,412 $32 $5,444 Golf Course Oper & Maint 400 1.037 % $21,648 $21,648 $130 $21,778 Police Adminstration 550 1.426 % $29,766 $29,766 $179 $29,945 Patrol 4,100 10.634 % $221,890 $221,890 $1,331 $223,221 Investigations 1,400 3.631 % $75,767 $75,767 $455 $76,222 Police Support Services 2,000 5.187 % $108,239 $108,239 $649 $108,888 Neighborhood Services 100 0.259 % $5,412 $5,412 $32 $5,444 Traffic Safety 500 1.297 % $27,060 $27,060 $162 $27,222 Fire Administration 400 1.037 % $21,648 $21,648 $130 $21,778 Emergency Response 4,400 11.412 % $238,126 $238,126 $1,429 $239,555 Hazard Prevention 600 1.556 % $32,472 $32,472 $195 $32,667 Rental Housing Inspection 300 0.778 % $16,236 $16,236 $97 $16,333 FD290 Tourism Bid Fund 75 0.195 % $4,059 $4,059 $24 $4,083 FD500 Water Fund 3,050 7.910 % $165,064 $165,064 $990 $166,054 FD510 Parking Fund 1,007 2.612 % $54,498 $54,498 $327 $54,825 FD520 Sewer Fund 3,350 8.688 % $181,300 $181,300 $1,088 $182,388 FD530 Transit Fund 300 0.778 % $16,236 $16,236 $97 $16,333 FD640 Reservoir Operations 390 1.011 % $21,107 $21,107 $127 $21,234 City Administration 300 0.778 % $16,236 $16,236 $16,236 Economic Development 100 0.259 % $5,412 $5,412 $32 $5,444 Natural Resource Protection 200 0.519 % $10,824 $10,824 $65 $10,889 Community Promotion 25 0.065 % $1,353 $1,353 $8 $1,361 City Attorney 300 0.778 % $16,236 $16,236 $16,236 Administration & Records 500 1.297 % $27,060 $27,060 $27,060 Finance 1,200 3.112 % $64,943 $64,943 $64,943 Network Services 650 1.686 % $35,178 $35,178 $35,178 Geographic Information Services 300 0.778 % $16,236 $16,236 $16,236 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationRisk ManagementDetail allocation ofWorkers Comp PremiumsDetail page 130Schedule 10.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHuman Resources 370 0.960 % $20,024 $20,024 $20,024 Community Development Admin 500 1.297 % $27,060 $27,060 $162 $27,222 Development Review 500 1.297 % $27,060 $27,060 $162 $27,222 Long Range Planning 500 1.297 % $27,060 $27,060 $162 $27,222 Eng Dev Rev 500 1.297 % $27,060 $27,060 $162 $27,222 Building and Safety 1,300 3.372 % $70,355 $70,355 $422 $70,777 Public Works Administration 600 1.556 % $32,472 $32,472 $195 $32,667 Landscape & Park Maintenance 1,200 3.112 % $64,943 $64,943 $390 $65,333 Swim Center Maintenance 100 0.261 % $5,407 $5,407 $37 $5,444 Total38,557 100.000 %$2,086,684 $2,086,684 $11,344 $2,098,028 (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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationRisk ManagementDepartmental CostAllocation SummaryDetail page 131Schedule 10.0062016TotalRisk ManagementWorkers Comp PremiumsCity Administration$32,693 $16,457 $16,236 City Attorney$32,693 $16,457 $16,236 Administration & Records$54,488 $27,428 $27,060 Finance $130,771 $65,828 $64,943 Network Services$70,835 $35,657 $35,178 Geographic Information Services$32,693 $16,457 $16,236 Human Resources$40,321 $20,297 $20,024 Public Works Administration$65,778 $33,111 $32,667 Building Maintenance$54,815 $27,593 $27,222 Vehicle & Equipment Maintenace$49,333 $24,833 $24,500 CIP Project Engineering$164,445 $82,779 $81,666 Transportation/Plan Engineering$65,778 $33,111 $32,667 Economic Development$10,963 $5,519 $5,444 Natural Resource Protection$21,926 $11,037 $10,889 Community Promotion$2,740 $1,379 $1,361 Community Development Admin$54,815 $27,593 $27,222 Development Review$54,815 $27,593 $27,222 Long Range Planning$54,815 $27,593 $27,222 Building and Safety$142,518 $71,741 $70,777 Eng Dev Rev $54,815 $27,593 $27,222 Landscape & Park Maintenance$131,556 $66,223 $65,333 Swim Center Maintenance$10,955 $5,511 $5,444 Tree Maintenance$43,853 $22,075 $21,778 Streets & Sidewalk Maintenance $105,792 $53,254 $52,538 Flood Control$35,630 $17,935 $17,695 Traffic Signals & Lights$21,926 $11,037 $10,889 Rental Housing Inspection$32,889 $16,556 $16,333 Recreation Administration$54,815 $27,593 $27,222 Facilities - Parks and Recreation$10,963 $5,519 $5,444 Recreational Sports$10,963 $5,519 $5,444 Youth Services$21,926 $11,037 $10,889 Community Services$10,963 $5,519 $5,444 Ranger Program$49,333 $24,833 $24,500 Aquatics & Sinsheimer Park$10,963 $5,519 $5,444 Golf Course Oper & Maint$43,853 $22,075 $21,778 Police Adminstration$60,297 $30,352 $29,945 Patrol$449,481 $226,260 $223,221 Investigations$153,482 $77,260 $76,222 Police Support Services$219,259 $110,371 $108,888 Neighborhood Services$10,963 $5,519 $5,444 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationRisk ManagementDepartmental CostAllocation SummaryDetail page 132Schedule 10.0062016TotalRisk ManagementWorkers Comp PremiumsTraffic Safety$54,815 $27,593 $27,222 Fire Administration$43,853 $22,075 $21,778 Emergency Response$482,371 $242,816 $239,555 Hazard Prevention$65,778 $33,111 $32,667 FD290 Tourism Bid Fund$8,222 $4,139 $4,083 FD500 Water Fund$334,370 $168,316 $166,054 FD510 Parking Fund$110,396 $55,571 $54,825 FD520 Sewer Fund$367,260 $184,872 $182,388 FD530 Transit Fund$32,889 $16,556 $16,333 FD640 Reservoir Operations$42,756 $21,522 $21,234 Total$4,224,622 $2,126,594 $2,098,028 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 11.01 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 equivalent units (FTE) by fund/department/division. IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationWellness ProgramCosts to be allocatedDetail page 134Schedule 11.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $20,139 $20,139 Allocated additions: 10010100 - City Administration $207 $30 $237 10015100 - City Attorney $167 $31 $198 10025100 - Finance $228 $35 $263 10026100 - Support Services $28 $28 10050230 - Building Maintenance$14,555 $14,555 Total allocated additions:$630 $14,651 $15,281 $15,281 Total to be allocated$20,769 $14,651 $35,420 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationWellness ProgramSchedule of costs to beallocated by functionDetail page 135Schedule 11.0032016TotalGeneral & AdminWellness ProgramOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostWELLNESS PROGRAM$20,139 $20,139 Departmental Expenditures$20,139 $20,139 Additions: 1stOther$630 $630 Functional Cost$20,769 $630 $20,139 Reallocate Admin($630) $630 Allocable Costs$20,769 $20,769 1st Allocation$20,769 $20,769 Additions: 2ndOther$14,651 $14,651 Functional Cost$14,651 $14,651 Reallocate Admin($14,651) $14,651 Allocable Costs$14,651 $14,651 2nd Allocation$14,651 $14,651 Total allocated$35,420 $35,420 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationWellness ProgramDetail allocation ofWellness ProgramDetail page 136Schedule 11.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration 550 1.193 % $248 $248 $191 $439 Fire Administration 400 0.868 % $180 $180 $139 $319 Flood Control 355 0.770 % $160 $160 $123 $283 Recreation Administration 500 1.085 % $225 $225 $174 $399 Building Maintenance 500 1.085 % $225 $225 $174 $399 Long Range Planning 500 1.085 % $225 $225 $174 $399 Building and Safety 1,400 3.037 % $631 $631 $486 $1,117 Development Review 500 1.085 % $225 $225 $174 $399 Economic Development 100 0.217 % $45 $45 $35 $80 Natural Resource Protection 200 0.434 % $90 $90 $69 $159 City Administration 300 0.651 % $135 $135 $135 Public Works Administration 700 1.519 % $315 $315 $243 $558 Recreational Sports 4,205 9.123 % $1,895 $1,895 $1,461 $3,356 Transportation/Plan Engineering 625 1.356 % $282 $282 $217 $499 CIP Project Engineering 1,570 3.406 % $707 $707 $545 $1,252 City Attorney 300 0.651 % $135 $135 $135 Administration & Records 535 1.161 % $241 $241 $241 Human Resources 370 0.803 % $167 $167 $167 Risk Management 130 0.282 % $59 $59 $59 Finance 1,214 2.634 % $547 $547 $547 Network Services 770 1.671 % $347 $347 $347 Facilities - Parks and Recreation 100 0.217 % $45 $45 $35 $80 Vehicle & Equipment Maintenace 450 0.976 % $203 $203 $156 $359 Geographic Information Services 300 0.651 % $135 $135 $135 Community Promotion 25 0.054 % $11 $11 $9 $20 Community Development Admin 900 1.953 % $406 $406 $313 $719 Landscape & Park Maintenance 1,620 3.515 % $730 $730 $563 $1,293 Swim Center Maintenance 100 0.217 % $45 $45 $35 $80 Tree Maintenance 400 0.868 % $180 $180 $139 $319 Streets & Sidewalk Maintenance 1,075 2.332 % $484 $484 $373 $857 Traffic Signals & Lights 200 0.434 % $90 $90 $69 $159 Eng Dev Rev 600 1.302 % $270 $270 $208 $478 Youth Services 200 0.434 % $90 $90 $69 $159 Community Services 100 0.217 % $45 $45 $35 $80 Ranger Program 450 0.976 % $203 $203 $156 $359 Patrol 4,370 9.481 % $1,969 $1,969 $1,518 $3,487 Investigations 1,400 3.037 % $631 $631 $486 $1,117 Police Support Services 2,000 4.339 % $901 $901 $695 $1,596 Neighborhood Services 100 0.217 % $45 $45 $35 $80 Traffic Safety 500 1.085 % $225 $225 $174 $399 Emergency Response 4,500 9.763 % $2,028 $2,028 $1,563 $3,591 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationWellness ProgramDetail allocation ofWellness ProgramDetail page 137Schedule 11.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHazard Prevention 600 1.302 % $270 $270 $208 $478 FD500 Water Fund 3,050 6.617 % $1,374 $1,374 $1,060 $2,434 FD520 Sewer Fund 3,350 7.268 % $1,510 $1,510 $1,164 $2,674 FD530 Transit Fund 325 0.705 % $146 $146 $113 $259 FD640 Reservoir Operations 390 0.846 % $176 $176 $135 $311 FD290 Tourism Bid Fund 75 0.163 % $34 $34 $26 $60 Golf Course Oper & Maint 580 1.258 % $261 $261 $201 $462 Aquatics & Sinsheimer Park 100 0.217 % $45 $45 $35 $80 FD510 Parking Fund 2,207 4.788 % $994 $994 $767 $1,761 Rental Housing Inspection 300 0.652 % $139 $139 $106 $245 Total46,091 100.000 %$20,769 $20,769 $14,651 $35,420 (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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationWellness ProgramDepartmental CostAllocation SummaryDetail page 138Schedule 11.0052016TotalWellness ProgramCity Administration$135 $135 City Attorney$135 $135 Administration & Records$241 $241 Finance $547 $547 Network Services$347 $347 Geographic Information Services$135 $135 Human Resources$167 $167 Risk Management$59 $59 Public Works Administration$558 $558 Building Maintenance$399 $399 Vehicle & Equipment Maintenace$359 $359 CIP Project Engineering$1,252 $1,252 Transportation/Plan Engineering$499 $499 Economic Development$80 $80 Natural Resource Protection$159 $159 Community Promotion$20 $20 Community Development Admin$719 $719 Development Review$399 $399 Long Range Planning$399 $399 Building and Safety$1,117 $1,117 Eng Dev Rev $478 $478 Landscape & Park Maintenance$1,293 $1,293 Swim Center Maintenance$80 $80 Tree Maintenance$319 $319 Streets & Sidewalk Maintenance$857 $857 Flood Control$283 $283 Traffic Signals & Lights$159 $159 Rental Housing Inspection$245 $245 Recreation Administration$399 $399 Facilities - Parks and Recreation$80 $80 Recreational Sports$3,356 $3,356 Youth Services$159 $159 Community Services$80 $80 Ranger Program$359 $359 Aquatics & Sinsheimer Park$80 $80 Golf Course Oper & Maint$462 $462 Police Adminstration$439 $439 Patrol$3,487 $3,487 Investigations$1,117 $1,117 Police Support Services$1,596 $1,596 Neighborhood Services$80 $80 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationWellness ProgramDepartmental CostAllocation SummaryDetail page 139Schedule 11.0052016TotalWellness ProgramTraffic Safety$399 $399 Fire Administration$319 $319 Emergency Response$3,591 $3,591 Hazard Prevention$478 $478 FD290 Tourism Bid Fund$60 $60 FD500 Water Fund$2,434 $2,434 FD510 Parking Fund$1,761 $1,761 FD520 Sewer Fund$2,674 $2,674 FD530 Transit Fund$259 $259 FD640 Reservoir Operations$311 $311 Total$35,420 $35,420 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 12.01 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationPublic Works AdministrationCosts to be allocatedDetail page 141Schedule 12.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $975,334 $975,334 Allocated additions: 10000000 - Building Charge $19,844 $19,844 10010100 - City Administration $10,026 $1,464 $11,490 10015100 - City Attorney $8,104 $1,508 $9,612 10020100 - Administration & Records $36,961 $9,492 $46,453 10025100 - Finance $12,965 $2,465 $15,430 10025300 - Network Services $48,562 $2,913 $51,475 10025450 - Geographic Information Services $67,988 $6,838 $74,826 10026100 - Support Services $8,683 $52 $8,735 10030100 - Human Resources $13,188 $1,008 $14,196 10030200 - Risk Management $65,386 $392 $65,778 10030300 - Wellness Program $315 $243 $558 10050230 - Building Maintenance$41,867 $41,867 Total allocated additions:$292,022 $68,242 $360,264 $360,264 Total to be allocated$1,267,356 $68,242 $1,335,598 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationPublic Works AdministrationSchedule of costs to beallocated by functionDetail page 142Schedule 12.0032016TotalGeneral & 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 $292,022 $292,022 Functional Cost$1,267,356 $665,769 $140,253 $283,237 $101,239 $43,695 $33,163 Reallocate Admin ($665,769) $155,216 $313,455 $112,040 $48,357 $36,701 Allocable Costs$1,267,356 $295,469 $596,692 $213,279 $92,052 $69,864 1st Allocation$1,267,356 $295,469 $596,692 $213,279 $92,052 $69,864 Additions: 2ndOther $68,242 $68,242 Functional Cost$68,242 $68,242 Reallocate Admin ($68,242) $15,910 $32,129 $11,484 $4,957 $3,762 Allocable Costs$68,242 $15,910 $32,129 $11,484 $4,957 $3,762 2nd Allocation$68,242 $15,910 $32,129 $11,484 $4,957 $3,762 Total allocated$1,335,598 $311,379 $628,821 $224,763 $97,009 $73,626 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationPublic Works AdministrationDetail allocation ofDeputy Director/City EngineerDetail page 143Schedule 12.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedLandscape & Park Maintenance 3 0.209 % $616 $616 $33 $649 Tree Maintenance 3 0.209 % $616 $616 $33 $649 Building Maintenance 3 0.209 % $616 $616 $33 $649 Traffic Signals & Lights 28 1.947 % $5,753 $5,753 $310 $6,063 Flood Control 30 2.086 % $6,164 $6,164 $332 $6,496 CIP Project Engineering 116 8.067 % $23,835 $23,835 $1,283 $25,118 Streets & Sidewalk Maintenance 59 4.103 % $12,123 $12,123 $653 $12,776 Transportation/Plan Engineering 419 29.138 % $86,093 $86,093 $4,636 $90,729 Vehicle & Equipment Maintenace 111 7.719 % $22,807 $22,807 $1,228 $24,035 FD510 Parking Fund 333 23.157 % $68,422 $68,422 $3,684 $72,106 FD530 Transit Fund 333 23.156 % $68,424 $68,424 $3,685 $72,109 Total1,438 100.000 %$295,469 $295,469 $15,910 $311,379 (A) Alloc basis:Hours Supervised by Department/DivisionSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationPublic Works AdministrationDetail allocation ofDirectorDetail page 144Schedule 12.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFlood Control 355 3.540 % $21,126 $21,126 $1,138 $22,264 Building Maintenance 500 4.987 % $29,754 $29,754 $1,602 $31,356 Transportation/Plan Engineering 625 6.233 % $37,193 $37,193 $2,003 $39,196 CIP Project Engineering 1,570 15.658 % $93,428 $93,428 $5,031 $98,459 Vehicle & Equipment Maintenace 450 4.488 % $26,779 $26,779 $1,442 $28,221 Landscape & Park Maintenance 1,620 16.156 % $96,404 $96,404 $5,191 $101,595 Swim Center Maintenance 100 0.997 % $5,951 $5,951 $320 $6,271 Tree Maintenance 400 3.989 % $23,803 $23,803 $1,282 $25,085 Streets & Sidewalk Maintenance 1,075 10.721 % $63,972 $63,972 $3,445 $67,417 Traffic Signals & Lights 200 1.995 % $11,902 $11,902 $641 $12,543 Eng Dev Rev 600 5.984 % $35,705 $35,705 $1,923 $37,628 FD530 Transit Fund 325 3.241 % $19,340 $19,340 $1,041 $20,381 FD510 Parking Fund 2,207 22.011 % $131,335 $131,335 $7,070 $138,405 Total10,027 100.000 %$596,692 $596,692 $32,129 $628,821 (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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationPublic Works AdministrationDetail allocation ofDevelopment ReviewDetail page 145Schedule 12.0062016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDevelopment Review 100 100.000 % $213,279 $213,279 $11,484 $224,763 Total100 100.000 %$213,279 $213,279 $11,484 $224,763 (A) Alloc basis:Direct Allocation to Development ReviewSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationPublic Works AdministrationDetail allocation ofLong Range PlanningDetail page 146Schedule 12.0072016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedLong Range Planning 100 100.000 % $92,052 $92,052 $4,957 $97,009 Total100 100.000 %$92,052 $92,052 $4,957 $97,009 (A) Alloc basis:Direct Allocation to Long Range PlanningSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationPublic Works AdministrationDetail allocation ofUtilitiesDetail page 147Schedule 12.0082016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund 50 50.000 % $34,932 ($16,054) $18,878 $1,881 $20,759 FD520 Sewer Fund 50 50.000 % $34,932 ($16,054) $18,878 $1,881 $20,759 Subtotal100 100.000 %$69,864 ($32,108)$37,756 $3,762 $41,518 Direct Billed$32,108 $32,108 $32,108 Total100 100.000 %$69,864 $0 $69,864 $3,762 $73,626 (A) Alloc basis:Analysis of Time WorkedSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationPublic Works AdministrationDepartmental CostAllocation SummaryDetail page 148Schedule 12.0092016TotalDeputy Director/City EngineerDirectorDevelopment ReviewLong Range PlanningUtilitiesBuilding Maintenance $32,005 $649 $31,356 Vehicle & Equipment Maintenace $52,256 $24,035 $28,221 CIP Project Engineering $123,577 $25,118 $98,459 Transportation/Plan Engineering $129,925 $90,729 $39,196 Development Review $224,763 $224,763 Long Range Planning $97,009 $97,009 Eng Dev Rev $37,628 $37,628 Landscape & Park Maintenance $102,244 $649 $101,595 Swim Center Maintenance $6,271 $6,271 Tree Maintenance $25,734 $649 $25,085 Streets & Sidewalk Maintenance $80,193 $12,776 $67,417 Flood Control $28,760 $6,496 $22,264 Traffic Signals & Lights $18,606 $6,063 $12,543 FD500 Water Fund $20,759 $20,759 FD510 Parking Fund $210,511 $72,106 $138,405 FD520 Sewer Fund $20,759 $20,759 FD530 Transit Fund $92,490 $72,109 $20,381 Subtotal$1,303,490 $311,379 $628,821 $224,763 $97,009 $41,518 Direct Billed $32,108 $32,108 Total$1,335,598 $311,379 $628,821 $224,763 $97,009 $73,626 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 13.01 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. IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationBuilding MaintenanceCosts to be allocatedDetail page 150Schedule 13.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,102,501 $1,102,501 Allocated additions: 10000000 - Building Charge $3,327 $3,327 10010100 - City Administration $11,333 $1,655 $12,988 10015100 - City Attorney $9,161 $1,705 $10,866 10020100 - Administration & Records $1,078 $248 $1,326 10025100 - Finance $16,546 $2,590 $19,136 10025300 - Network Services $32,721 $1,987 $34,708 10026100 - Support Services $7,135 $43 $7,178 10030100 - Human Resources $10,990 $840 $11,830 10030200 - Risk Management $54,488 $327 $54,815 10030300 - Wellness Program $225 $174 $399 10050100 - Public Works Administration $30,370 $1,635 $32,005 10050340 - Vehicle & Equipment Maintenace$15,640 $15,640 Total allocated additions:$177,374 $26,844 $204,218 $204,218 Total to be allocated$1,279,875 $26,844 $1,306,719 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationBuilding MaintenanceSchedule of costs to beallocated by functionDetail page 151Schedule 13.0032016TotalGeneral & 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 $177,374 $177,374 Functional Cost$1,279,875 $300,224 $66,540 $45,236 $18,506 $28,787 $273,385 $21,999 $525,198 Reallocate Admin ($300,224) $20,392 $13,863 $5,671 $8,822 $83,782 $6,742 $160,952 Allocable Costs$1,279,875 $86,932 $59,099 $24,177 $37,609 $357,167 $28,741 $686,150 1st Allocation$1,279,875 $86,932 $59,099 $24,177 $37,609 $357,167 $28,741 $686,150 Additions: 2ndOther $26,844 $26,844 Functional Cost$26,844 $26,844 Reallocate Admin ($26,844) $1,823 $1,240 $507 $789 $7,491 $603 $14,391 Allocable Costs$26,844 $1,823 $1,240 $507 $789 $7,491 $603 $14,391 2nd Allocation$26,844 $1,823 $1,240 $507 $789 $7,491 $603 $14,391 Total allocated$1,306,719 $88,755 $60,339 $24,684 $38,398 $364,658 $29,344 $700,541 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationBuilding MaintenanceDetail allocation ofJanitorial - OtherDetail page 152Schedule 13.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFacilities - Parks and Recreation 29,756 76.040 % $66,103 $66,103 $1,419 $67,522 Fire Administration 4,276 10.927 % $9,499 $9,499 $204 $9,703 Recreation Administration 700 1.789 % $1,555 $1,555 $33 $1,588 Recreational Sports 700 1.789 % $1,555 $1,555 $33 $1,588 Teens, Seniors and Classes 700 1.789 % $1,555 $1,555 $33 $1,588 Youth Services 700 1.789 % $1,555 $1,555 $33 $1,588 Community Services 700 1.789 % $1,555 $1,555 $33 $1,588 Ranger Program 700 1.789 % $1,555 $1,555 $35 $1,590 Wellness Program 900 2.299 % $2,000 $2,000 $2,000 Total39,132 100.000 %$86,932 $86,932 $1,823 $88,755 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage by building worksheet IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationBuilding MaintenanceDetail allocation ofJanitorial - City HallDetail page 153Schedule 13.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 938 7.470 % $4,415 $4,415 $4,415 City Council 2,502 19.925 % $11,776 $11,776 $1,032 $12,808 Cultural Activities 110 0.876 % $518 $518 $45 $563 Economic Development 100 0.796 % $471 $471 $41 $512 Natural Resource Protection 214 1.704 % $1,007 $1,007 $88 $1,095 City Attorney 550 4.380 % $2,589 $2,589 $2,589 Administration & Records 906 7.215 % $4,264 $4,264 $4,264 Finance 3,537 28.168 % $16,647 $16,647 $16,647 Network Services 2,484 19.782 % $11,691 $11,691 $11,691 Human Resources 1,000 7.964 % $4,706 $4,706 $4,706 Risk Management 135 1.075 % $635 $635 $635 FD290 Tourism Bid Fund 81 0.645 % $380 $380 $34 $414 Total12,557 100.000 %$59,099 $59,099 $1,240 $60,339 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationBuilding MaintenanceDetail allocation ofJanitorial - Corp YardDetail page 154Schedule 13.0062016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedLandscape & Park Maintenance 780 27.857 % $6,735 $6,735 $141 $6,876 Tree Maintenance 120 4.286 % $1,036 $1,036 $22 $1,058 Streets & Sidewalk Maintenance 450 16.071 % $3,886 $3,886 $81 $3,967 Pavement Maintenance 450 16.071 % $3,886 $3,886 $81 $3,967 Vehicle & Equipment Maintenace 100 3.571 % $863 $863 $18 $881 FD500 Water Fund 450 16.071 % $3,886 $3,886 $81 $3,967 FD520 Sewer Fund 450 16.073 % $3,885 $3,885 $83 $3,968 Total2,800 100.000 %$24,177 $24,177 $507 $24,684 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationBuilding MaintenanceDetail allocation ofJanitorial - 919 Palm StreetDetail page 155Schedule 13.0072016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Development Admin 3,600 19.983 % $7,516 $7,516 $231 $7,747 Development Review 820 4.552 % $1,712 $1,712 $53 $1,765 Long Range Planning 820 4.552 % $1,712 $1,712 $53 $1,765 Building and Safety 2,280 12.656 % $4,760 $4,760 $147 $4,907 Public Works Administration 4,620 25.645 % $9,645 $9,645 $9,645 Eng Dev Rev 616 3.419 % $1,286 $1,286 $40 $1,326 CIP Project Engineering 3,920 21.760 % $8,184 $8,184 $252 $8,436 Transportation/Plan Engineering 100 0.555 % $209 $209 $6 $215 Geographic Information Services 1,119 6.211 % $2,336 $2,336 $2,336 FD530 Transit Fund 120 0.667 % $249 $249 $7 $256 Total18,015 100.000 %$37,609 $37,609 $789 $38,398 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationBuilding MaintenanceDetail allocation ofUtilitiesDetail page 156Schedule 13.0082016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 938 0.880 % $3,143 $3,143 $3,143 City Council 2,502 2.347 % $8,384 $8,384 $209 $8,593 Economic Development 100 0.094 % $335 $335 $8 $343 Natural Resource Protection 214 0.201 % $717 $717 $18 $735 City Attorney 550 0.516 % $1,843 $1,843 $1,843 Administration & Records 906 0.850 % $3,036 $3,036 $3,036 Finance 3,537 3.318 % $11,852 $11,852 $11,852 Network Services 2,484 2.330 % $8,324 $8,324 $8,324 Human Resources 1,000 0.938 % $3,351 $3,351 $3,351 Risk Management 135 0.127 % $452 $452 $452 Long Range Planning 820 0.769 % $2,748 $2,748 $69 $2,817 Building and Safety 2,280 2.139 % $7,640 $7,640 $191 $7,831 Public Works Administration 4,620 4.334 % $15,481 $15,481 $15,481 Vehicle & Equipment Maintenace 10,400 9.757 % $34,849 $34,849 $870 $35,719 Eng Dev Rev 616 0.578 % $2,064 $2,064 $52 $2,116 CIP Project Engineering 3,920 3.678 % $13,136 $13,136 $328 $13,464 Transportation/Plan Engineering 100 0.094 % $335 $335 $8 $343 Recreation Administration 700 0.657 % $2,346 $2,346 $59 $2,405 Facilities - Parks and Recreation 38,866 36.464 % $130,237 $130,237 $3,253 $133,490 Recreational Sports 700 0.657 % $2,346 $2,346 $59 $2,405 FD500 Water Fund 4,475 4.198 % $14,995 $14,995 $375 $15,370 FD520 Sewer Fund 4,475 4.198 % $14,995 $14,995 $375 $15,370 FD530 Transit Fund 120 0.113 % $402 $402 $10 $412 Geographic Information Services 1,119 1.050 % $3,750 $3,750 $3,750 Cultural Activities 110 0.103 % $369 $369 $9 $378 Wellness Program 1,800 1.689 % $6,032 $6,032 $6,032 Community Development Admin 3,600 3.377 % $12,063 $12,063 $301 $12,364 Development Review 820 0.769 % $2,748 $2,748 $69 $2,817 Landscape & Park Maintenance 3,680 3.453 % $12,331 $12,331 $308 $12,639 Tree Maintenance 620 0.582 % $2,078 $2,078 $52 $2,130 Streets & Sidewalk Maintenance 3,425 3.213 % $11,477 $11,477 $287 $11,764 Traffic Signals & Lights 650 0.610 % $2,178 $2,178 $54 $2,232 Youth Services 700 0.657 % $2,346 $2,346 $59 $2,405 Community Services 700 0.657 % $2,346 $2,346 $59 $2,405 Ranger Program 700 0.657 % $2,346 $2,346 $59 $2,405 Teens, Seniors and Classes 700 0.657 % $2,346 $2,346 $59 $2,405 Pavement Maintenance 3,425 3.213 % $11,477 $11,477 $287 $11,764 FD290 Tourism Bid Fund 81 0.076 % $269 $269 $4 $273 Total106,588 100.000 %$357,167 $357,167 $7,491 $364,658 (A) Alloc basis:Utilities Square Footage by Fund/Department IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationBuilding MaintenanceDetail allocation ofUtilitiesDetail page 157Schedule 13.0082016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedSource:Build Maint Square Footage IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationBuilding MaintenanceDetail allocation ofParking Facility MaintenanceDetail page 158Schedule 13.0092016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD510 Parking Fund 1 100.000 % $28,741 $28,741 $603 $29,344 Total1 100.000 %$28,741 $28,741 $603 $29,344 (A) Alloc basis:Direct Allocation to Parking, Fund 510Source: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationBuilding MaintenanceDetail allocation ofMaintenanceDetail page 159Schedule 13.0102016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 938 0.495 % $3,399 $3,399 $3,399 City Council 2,502 1.321 % $9,066 $9,066 $209 $9,275 Cultural Activities 110 0.058 % $399 $399 $9 $408 Economic Development 100 0.053 % $362 $362 $8 $370 Natural Resource Protection 214 0.113 % $775 $775 $18 $793 City Attorney 550 0.290 % $1,993 $1,993 $1,993 Administration & Records 906 0.478 % $3,283 $3,283 $3,283 Finance 3,537 1.868 % $12,817 $12,817 $12,817 Network Services 2,484 1.312 % $9,001 $9,001 $9,001 Human Resources 1,000 0.528 % $3,624 $3,624 $3,624 Risk Management 135 0.071 % $489 $489 $489 Long Range Planning 820 0.433 % $2,971 $2,971 $69 $3,040 Building and Safety 2,280 1.204 % $8,262 $8,262 $190 $8,452 Public Works Administration 4,620 2.440 % $16,741 $16,741 $16,741 Vehicle & Equipment Maintenace 10,400 5.492 % $37,686 $37,686 $869 $38,555 Eng Dev Rev 616 0.325 % $2,232 $2,232 $51 $2,283 CIP Project Engineering 3,920 2.070 % $14,205 $14,205 $327 $14,532 Transportation/Plan Engineering 100 0.053 % $362 $362 $8 $370 Recreation Administration 700 0.370 % $2,537 $2,537 $58 $2,595 Recreational Sports 700 0.370 % $2,537 $2,537 $58 $2,595 Police Adminstration 5,550 2.931 % $20,111 $20,111 $464 $20,575 Fire Administration 5,042 2.663 % $18,270 $18,270 $421 $18,691 FD500 Water Fund 6,380 3.369 % $23,119 $23,119 $533 $23,652 FD510 Parking Fund 7,025 3.710 % $25,456 $25,456 $587 $26,043 FD520 Sewer Fund 6,380 3.369 % $23,119 $23,119 $533 $23,652 FD530 Transit Fund 120 0.063 % $435 $435 $10 $445 Wellness Program 1,800 0.951 % $6,523 $6,523 $6,523 Community Development Admin 3,600 1.901 % $13,045 $13,045 $301 $13,346 Development Review 820 0.433 % $2,971 $2,971 $69 $3,040 Landscape & Park Maintenance 3,680 1.943 % $13,335 $13,335 $307 $13,642 Tree Maintenance 620 0.327 % $2,247 $2,247 $52 $2,299 Streets & Sidewalk Maintenance 3,425 1.809 % $12,411 $12,411 $286 $12,697 Traffic Signals & Lights 650 0.343 % $2,355 $2,355 $54 $2,409 Youth Services 700 0.370 % $2,537 $2,537 $58 $2,595 Community Services 700 0.370 % $2,537 $2,537 $58 $2,595 Ranger Program 700 0.370 % $2,537 $2,537 $58 $2,595 Patrol 5,550 2.931 % $20,111 $20,111 $464 $20,575 Investigations 5,550 2.931 % $20,111 $20,111 $464 $20,575 Police Support Services 5,550 2.931 % $20,111 $20,111 $464 $20,575 Support Services - Grant 5,550 2.931 % $20,111 $20,111 $464 $20,575 Neighborhood Services 5,550 2.931 % $20,111 $20,111 $464 $20,575 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationBuilding MaintenanceDetail allocation ofMaintenanceDetail page 160Schedule 13.0102016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraffic Safety 5,550 2.931 % $20,111 $20,111 $464 $20,575 Emergency Response 5,042 2.663 % $18,270 $18,270 $421 $18,691 Hazard Prevention 5,042 2.663 % $18,270 $18,270 $421 $18,691 Training Services 5,042 2.663 % $18,270 $18,270 $421 $18,691 Technical Services 5,042 2.663 % $18,270 $18,270 $421 $18,691 Disaster Preparedness 5,042 2.663 % $18,270 $18,270 $421 $18,691 Teens, Seniors and Classes 700 0.370 % $2,537 $2,537 $58 $2,595 Pavement Maintenance 3,425 1.809 % $12,411 $12,411 $286 $12,697 Facilities - Parks and Recreation 41,696 22.020 % $151,090 $151,090 $3,483 $154,573 FD290 Tourism Bid Fund 81 0.043 % $294 $294 $10 $304 Geographic Information Services 1,119 0.591 % $4,053 $4,053 $4,053 Total189,355 100.000 %$686,150 $686,150 $14,391 $700,541 (A) Alloc basis:Maintenance Square Footage by Fund/DepartmentSource:Build Maint Square Footage IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationBuilding MaintenanceDepartmental CostAllocation SummaryDetail page 161Schedule 13.0112016TotalJanitorial - OtherJanitorial - City HallJanitorial - Corp YardJanitorial - 919 Palm StreetUtilitiesParking Facility MaintenanceMaintenanceCity Administration $10,957 $4,415 $3,143 $3,399 City Attorney $6,425 $2,589 $1,843 $1,993 Administration & Records $10,583 $4,264 $3,036 $3,283 Finance $41,316 $16,647 $11,852 $12,817 Network Services $29,016 $11,691 $8,324 $9,001 Geographic Information Services $10,139 $2,336 $3,750 $4,053 Human Resources $11,681 $4,706 $3,351 $3,624 Risk Management $1,576 $635 $452 $489 Wellness Program $14,555 $2,000 $6,032 $6,523 Public Works Administration $41,867 $9,645 $15,481 $16,741 Vehicle & Equipment Maintenace $75,155 $881 $35,719 $38,555 CIP Project Engineering $36,432 $8,436 $13,464 $14,532 Transportation/Plan Engineering $928 $215 $343 $370 City Council $30,676 $12,808 $8,593 $9,275 Cultural Activities $1,349 $563 $378 $408 Economic Development $1,225 $512 $343 $370 Natural Resource Protection $2,623 $1,095 $735 $793 Community Development Admin $33,457 $7,747 $12,364 $13,346 Development Review $7,622 $1,765 $2,817 $3,040 Long Range Planning $7,622 $1,765 $2,817 $3,040 Building and Safety $21,190 $4,907 $7,831 $8,452 Eng Dev Rev $5,725 $1,326 $2,116 $2,283 Landscape & Park Maintenance $33,157 $6,876 $12,639 $13,642 Tree Maintenance $5,487 $1,058 $2,130 $2,299 Streets & Sidewalk Maintenance $28,428 $3,967 $11,764 $12,697 Pavement Maintenance $28,428 $3,967 $11,764 $12,697 Traffic Signals & Lights $4,641 $2,232 $2,409 Recreation Administration $6,588 $1,588 $2,405 $2,595 Facilities - Parks and Recreation $355,585 $67,522 $133,490 $154,573 Recreational Sports $6,588 $1,588 $2,405 $2,595 Youth Services $6,588 $1,588 $2,405 $2,595 Teens, Seniors and Classes $6,588 $1,588 $2,405 $2,595 Community Services $6,588 $1,588 $2,405 $2,595 Ranger Program $6,590 $1,590 $2,405 $2,595 Police Adminstration $20,575 $20,575 Patrol $20,575 $20,575 Investigations $20,575 $20,575 Police Support Services $20,575 $20,575 Support Services - Grant $20,575 $20,575 Neighborhood Services $20,575 $20,575 Traffic Safety $20,575 $20,575 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationBuilding MaintenanceDepartmental CostAllocation SummaryDetail page 162Schedule 13.0112016TotalJanitorial - OtherJanitorial - City HallJanitorial - Corp YardJanitorial - 919 Palm StreetUtilitiesParking Facility MaintenanceMaintenanceFire Administration $28,394 $9,703 $18,691 Emergency Response $18,691 $18,691 Hazard Prevention $18,691 $18,691 Training Services $18,691 $18,691 Technical Services $18,691 $18,691 Disaster Preparedness $18,691 $18,691 FD290 Tourism Bid Fund $991 $414 $273 $304 FD500 Water Fund $42,989 $3,967 $15,370 $23,652 FD510 Parking Fund $55,387 $29,344 $26,043 FD520 Sewer Fund $42,990 $3,968 $15,370 $23,652 FD530 Transit Fund $1,113 $256 $412 $445 Total$1,306,719 $88,755 $60,339 $24,684 $38,398 $364,658 $29,344 $700,541 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 14.01 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationVehicle & Equipment MaintenaceCosts to be allocatedDetail page 164Schedule 14.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,066,202 $1,066,202 Allocated additions: 10000000 - Building Charge $2,556 $2,556 10010100 - City Administration $10,960 $1,600 $12,560 10015100 - City Attorney $8,859 $1,649 $10,508 10020100 - Administration & Records $7,301 $1,856 $9,157 10025100 - Finance $17,164 $2,528 $19,692 10025300 - Network Services $13,503 $819 $14,322 10026100 - Support Services $1,980 $12 $1,992 10030100 - Human Resources $9,891 $756 $10,647 10030200 - Risk Management $49,039 $294 $49,333 10030300 - Wellness Program $203 $156 $359 10050100 - Public Works Administration $49,586 $2,670 $52,256 10050230 - Building Maintenance $73,398 $1,757 $75,155 Total allocated additions:$244,440 $14,097 $258,537 $258,537 Total to be allocated$1,310,642 $14,097 $1,324,739 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationVehicle & Equipment MaintenaceSchedule of costs to beallocated by functionDetail page 165Schedule 14.0032016TotalGeneral & 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$244,440 $244,440 Functional Cost$1,310,642 $244,440 $1,066,202 Reallocate Admin($244,440) $244,440 Allocable Costs$1,310,642 $1,310,642 1st Allocation$1,310,642 $1,310,642 Additions: 2ndOther$14,097 $14,097 Functional Cost$14,097 $14,097 Reallocate Admin($14,097) $14,097 Allocable Costs$14,097 $14,097 2nd Allocation$14,097 $14,097 Total allocated$1,324,739 $1,324,739 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationVehicle & Equipment MaintenaceDetail allocation ofFleetDetail page 166Schedule 14.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Development Admin 2 0.239 % $3,128 $3,128 $34 $3,162 Building and Safety 5 0.597 % $7,820 $7,820 $86 $7,906 Network Services 7 0.835 % $10,948 $10,948 $10,948 Recreation Administration 2 0.239 % $3,128 $3,128 $34 $3,162 Golf Course Oper & Maint 30 3.580 % $46,920 $46,920 $515 $47,435 Ranger Program 12 1.432 % $18,768 $18,768 $206 $18,974 Investigations 57 6.802 % $89,149 $89,149 $979 $90,128 Patrol 93 11.098 % $145,453 $145,453 $1,597 $147,050 Traffic Safety 35 4.177 % $54,740 $54,740 $601 $55,341 Police Adminstration 37 4.415 % $57,868 $57,868 $635 $58,503 Building Maintenance 10 1.193 % $15,640 $15,640 $15,640 FD510 Parking Fund 8 0.955 % $12,512 $12,512 $137 $12,649 Landscape & Park Maintenance 112 13.365 % $175,169 $175,169 $1,923 $177,092 Traffic Signals & Lights 16 1.909 % $25,024 $25,024 $275 $25,299 Flood Control 27 3.222 % $42,228 $42,228 $464 $42,692 Streets & Sidewalk Maintenance 132 15.752 % $206,450 $206,450 $2,267 $208,717 Aquatics & Sinsheimer Park 2 0.239 % $3,128 $3,128 $34 $3,162 Transportation/Plan Engineering 5 0.597 % $7,820 $7,820 $86 $7,906 Tree Maintenance 28 3.341 % $43,792 $43,792 $481 $44,273 CIP Project Engineering 4 0.477 % $6,256 $6,256 $69 $6,325 FD640 Reservoir Operations 12 1.432 % $18,768 $18,768 $206 $18,974 FD500 Water Fund 62 7.399 % $96,969 $96,969 $1,065 $98,034 FD520 Sewer Fund 106 12.649 % $165,785 $165,785 $1,820 $167,605 Neighborhood Services 5 0.597 % $7,820 $7,820 $86 $7,906 All Other 23 2.745 % $35,972 $35,972 $395 $36,367 Natural Resource Protection 1 0.119 % $1,564 $1,564 $17 $1,581 Rental Housing Inspection 3 0.358 % $4,692 $4,692 $52 $4,744 Eng Dev Rev 2 0.237 % $3,131 $3,131 $33 $3,164 Total838 100.000 %$1,310,642 $1,310,642 $14,097 $1,324,739 (A) Alloc basis:Count of Vehicle Equivalent Unit by Department/DivisionSource:Fleet Master spreadsheet IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationVehicle & Equipment MaintenaceDepartmental CostAllocation SummaryDetail page 167Schedule 14.0052016TotalFleetNetwork Services$10,948 $10,948 Building Maintenance$15,640 $15,640 CIP Project Engineering$6,325 $6,325 Transportation/Plan Engineering$7,906 $7,906 Natural Resource Protection$1,581 $1,581 Community Development Admin$3,162 $3,162 Building and Safety$7,906 $7,906 Eng Dev Rev $3,164 $3,164 Landscape & Park Maintenance$177,092 $177,092 Tree Maintenance$44,273 $44,273 Streets & Sidewalk Maintenance$208,717 $208,717 Flood Control$42,692 $42,692 Traffic Signals & Lights$25,299 $25,299 Rental Housing Inspection$4,744 $4,744 Recreation Administration$3,162 $3,162 Ranger Program$18,974 $18,974 Aquatics & Sinsheimer Park$3,162 $3,162 Golf Course Oper & Maint$47,435 $47,435 Police Adminstration$58,503 $58,503 Patrol$147,050 $147,050 Investigations$90,128 $90,128 Neighborhood Services$7,906 $7,906 Traffic Safety$55,341 $55,341 FD500 Water Fund$98,034 $98,034 FD510 Parking Fund$12,649 $12,649 FD520 Sewer Fund$167,605 $167,605 FD640 Reservoir Operations$18,974 $18,974 All Other$36,367 $36,367 Total$1,324,739 $1,324,739 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 15.01 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationCIP Project EngineeringCosts to be allocatedDetail page 169Schedule 15.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,818,636 $1,818,636 Allocated additions: 10000000 - Building Charge $16,838 $16,838 10010100 - City Administration $18,695 $2,730 $21,425 10015100 - City Attorney $15,111 $2,812 $17,923 10020100 - Administration & Records $12,247 $3,064 $15,311 10025100 - Finance $24,729 $4,885 $29,614 10025300 - Network Services $57,982 $3,512 $61,494 10026100 - Support Services $4,288 $27 $4,315 10030100 - Human Resources $32,969 $2,519 $35,488 10030200 - Risk Management $163,464 $981 $164,445 10030300 - Wellness Program $707 $545 $1,252 10050100 - Public Works Administration $117,263 $6,314 $123,577 10050230 - Building Maintenance $35,525 $907 $36,432 10050340 - Vehicle & Equipment Maintenace $6,256 $69 $6,325 Total allocated additions:$506,074 $28,365 $534,439 $534,439 Total to be allocated$2,324,710 $28,365 $2,353,075 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationCIP Project EngineeringSchedule of costs to beallocated by functionDetail page 170Schedule 15.0032016TotalGeneral & 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 $506,074 $506,074 Functional Cost$2,324,710 $589,550 $259,337 $226,966 $1,248,857 Reallocate Admin($589,550) $88,114 $77,116 $424,320 Allocable Costs$2,324,710 $347,451 $304,082 $1,673,177 Unallocated ($651,533) ($347,451) ($304,082)1st Allocation$1,673,177 $1,673,177 Additions: 2ndOther $28,365 $28,365 Functional Cost$28,365 $28,365 Reallocate Admin($28,365) $4,239 $3,710 $20,416 Allocable Costs$28,365 $4,239 $3,710 $20,416 Unallocated ($7,949) ($4,239) ($3,710)2nd Allocation$20,416 $20,416 Total allocated$1,693,593 $1,693,593 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationCIP Project EngineeringDetail allocation ofProject EngineeringDetail page 171Schedule 15.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD240 CDBG Fund 520 7.572 % $126,700 $126,700 $1,546 $128,246 FD400 Capital Engineering 4,432 64.541 % $1,079,878 $1,079,878 $13,177 $1,093,055 FD405 TIF CIP 153 2.228 % $37,279 $37,279 $455 $37,734 FD401 Grant CIP 627 9.131 % $152,772 $152,772 $1,864 $154,636 FD500 Water Fund 599 8.723 % $145,949 $145,949 $1,781 $147,730 FD510 Parking Fund 63 0.917 % $15,350 $15,350 $187 $15,537 FD520 Sewer Fund 473 6.888 % $115,249 $115,249 $1,406 $116,655 Total6,867 100.000 %$1,673,177 $1,673,177 $20,416 $1,693,593 (A) Alloc basis:Number of Project Hours by FundSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationCIP Project EngineeringDepartmental CostAllocation SummaryDetail page 172Schedule 15.0052016TotalProject EngineeringFD240 CDBG Fund$128,246 $128,246 FD400 Capital Engineering$1,093,055 $1,093,055 FD401 Grant CIP$154,636 $154,636 FD405 TIF CIP$37,734 $37,734 FD500 Water Fund$147,730 $147,730 FD510 Parking Fund$15,537 $15,537 FD520 Sewer Fund$116,655 $116,655 Total$1,693,593 $1,693,593 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 16.01 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationTransportation/Plan EngineeringCosts to be allocatedDetail page 174Schedule 16.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $523,327 $523,327 Allocated additions: 10000000 - Building Charge $430 $430 10010100 - City Administration $5,380 $786 $6,166 10015100 - City Attorney $4,348 $809 $5,157 10020100 - Administration & Records $8,944 $2,270 $11,214 10025100 - Finance $8,126 $1,625 $9,751 10025300 - Network Services $20,599 $1,265 $21,864 10026100 - Support Services $1,430 $9 $1,439 10030100 - Human Resources $13,188 $1,008 $14,196 10030200 - Risk Management $65,386 $392 $65,778 10030300 - Wellness Program $282 $217 $499 10050100 - Public Works Administration $123,286 $6,639 $129,925 10050230 - Building Maintenance $906 $22 $928 10050340 - Vehicle & Equipment Maintenace $7,820 $86 $7,906 Total allocated additions:$260,125 $15,128 $275,253 $275,253 Total to be allocated$783,452 $15,128 $798,580 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationTransportation/Plan EngineeringSchedule of costs to beallocated by functionDetail page 175Schedule 16.0032016TotalGeneral & 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 $260,125 $260,125 Functional Cost$783,452 $260,125 $344,768 $17,322 $12,926 $108,381 $39,930 Reallocate Admin ($260,125) $171,370 $8,610 $6,425 $53,872 $19,848 Allocable Costs$783,452 $516,138 $25,932 $19,351 $162,253 $59,778 Unallocated ($516,138) ($516,138)1st Allocation$267,314 $25,932 $19,351 $162,253 $59,778 Additions: 2ndOther $15,128 $15,128 Functional Cost$15,128 $15,128 Reallocate Admin ($15,128) $9,966 $501 $374 $3,133 $1,154 Allocable Costs$15,128 $9,966 $501 $374 $3,133 $1,154 Unallocated ($9,966) ($9,966)2nd Allocation$5,162 $501 $374 $3,133 $1,154 Total allocated$272,476 $26,433 $19,725 $165,386 $60,932 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationTransportation/Plan EngineeringDetail allocation ofParkingDetail page 176Schedule 16.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD510 Parking Fund 100 100.000 % $25,932 $25,932 $501 $26,433 Total100 100.000 %$25,932 $25,932 $501 $26,433 (A) Alloc basis:Direct Allocation to Fund510 ParkingSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationTransportation/Plan EngineeringDetail allocation ofTransitDetail page 177Schedule 16.0052016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD530 Transit Fund 100 100.000 % $19,351 $19,351 $374 $19,725 Total100 100.000 %$19,351 $19,351 $374 $19,725 (A) Alloc basis:Direct Allocation to Fund 530 TransitSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationTransportation/Plan EngineeringDetail allocation ofDevelopment ReviewDetail page 178Schedule 16.0062016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDevelopment Review 100 100.000 % $162,253 $162,253 $3,133 $165,386 Total100 100.000 %$162,253 $162,253 $3,133 $165,386 (A) Alloc basis:Direct Allocation to Development ReviewSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationTransportation/Plan EngineeringDetail allocation ofLong Range PlanDetail page 179Schedule 16.0072016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedLong Range Planning 100 100.000 % $59,778 $59,778 $1,154 $60,932 Total100 100.000 %$59,778 $59,778 $1,154 $60,932 (A) Alloc basis:Direct Allocation to Long Range PlanSource: IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationTransportation/Plan EngineeringDepartmental CostAllocation SummaryDetail page 180Schedule 16.0082016TotalParkingTransitDevelopment ReviewLong Range PlanDevelopment Review $165,386 $165,386 Long Range Planning $60,932 $60,932 FD510 Parking Fund $26,433 $26,433 FD530 Transit Fund $19,725 $19,725 Total$272,476 $26,433 $19,725 $165,386 $60,932 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 17.01 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNatural Resources Protection (Utility Services)Costs to be allocatedDetail page 182Schedule 17.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $429,905 $429,905 Total to be allocated$429,905 $429,905 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNatural Resources Protection (Utility Services)Schedule of costs to beallocated by functionDetail page 183Schedule 17.0032016TotalGeneral & 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNatural Resources Protection (Utility Services)Detail allocation ofProgram SupportDetail page 184Schedule 17.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD520 Sewer Fund 1 50.000 % $2,372 $2,372 $2,372 FD640 Reservoir Operations 1 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationNatural Resources Protection (Utility Services)Departmental CostAllocation SummaryDetail page 185Schedule 17.0052016TotalProgram 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 2 CFR 200 Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 18.01 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationHazard Prevention (Utility Svc)Costs to be allocatedDetail page 187Schedule 18.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $781,727 $781,727 Total to be allocated$781,727 $781,727 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationHazard Prevention (Utility Svc)Schedule of costs to beallocated by functionDetail page 188Schedule 18.0032016TotalGeneral & 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationHazard Prevention (Utility Svc)Detail allocation ofFire HydrantDetail page 189Schedule 18.0042016User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund 1 100.000 % $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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationHazard Prevention (Utility Svc)Departmental CostAllocation SummaryDetail page 190Schedule 18.0052016TotalFire 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 2 CFR 200 Cost Allocation Plan Fiscal Year 2016 Prepared by: SCHEDULE 19.01 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationEng Dev Rev (Utility Services)Costs to be allocatedDetail page 192Schedule 19.00220161st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $622,340 $622,340 Total to be allocated$622,340 $622,340 IVA/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationEng Dev Rev (Utility Services)Schedule of costs to beallocated by functionDetail page 193Schedule 19.0032016TotalGeneral & 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationEng Dev Rev (Utility Services)Detail allocation ofUtility ServicesDetail page 194Schedule 19.0042016User 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/Cap9503/25/17City of San Luis Obispo, CA 2CFR 200 Cost AllocationEng Dev Rev (Utility Services)Departmental CostAllocation SummaryDetail page 195Schedule 19.0052016TotalUtility 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