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CAP d - Council Reading File - FY 2016-17 San Luis Obispo Full CAP
CITY OF SAN LUIS OBISPO, CA CENTRAL SERVICE COST ALLOCATION PLAN Fiscal Year 2017 Prepared March 8, 2018 1870 Divot Road Carson City, NV 89701 775-883-3182 www.costplans.com email: mahoney@costplans.com City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: COST ALLOCATION METHODOLOGY INTRODUCTION The Central Service Cost Allocation Plan was prepared using a consistent approach and treatment of direct or indirect costs; in no case have costs charged as direct costs to programs been included as indirect costs. Actual expenditure information was obtained from the financial statements for the year ended June 30, 2017. Statistics used to allocate costs were taken from FY 2017 data by performing one hundred percent counts, or in some cases, conducting a representative sample period count. STEP-DOWN ALLOCATION PROCEDURE A double step-down allocation methodology was used to distribute costs among central services and to programs that receive benefits. The double step-down method initially requires a sequential ordering of central service departments. Department indirect cost allocations are then made in the order elected to all benefiting programs, including cross allocations to other central services. To ensure that the cross-benefit of services among central services is fully recognized, a second step-down allocation for each central service is made. Costs allocated to each central service consist of the following: First Allocation – the actual operating expenditures, exclusive of unallowable items (i.e. capital expenditures, interest expense, and general government costs as designated by 2 CFR Part 200), plus all allocated costs from other central services, which have been identified up to this point. Second Allocation – costs from other central services made subsequent to that section’s first allocation. With respect to the double step- down methodology, two important points should be noted: 1. The initial sequencing of Central Services was made in consideration of the ordering which maximizes the benefits of the services, and 2. After the second allocation of each central service, that service was “closed” and could not receive any additional allocation from other central services. To ease comprehension and to avoid unnecessary bulk in the plan, the first and second allocations are shown on the same detail allocation schedule. City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: COST ALLOCATION METHODOLOGY FORMAT A Table of Contents is included at the beginning of the Plan. The allocation of costs has been accomplished in the same order as shown in the Table of Contents. The Table of Contents also permits the ready identification of the following summary data and sections of the Plan: Summary Data – Three summary schedules are provided at the beginning of the Plan: 1. Allocated Costs by Department (Schedule A) – provides the costs allocated from each central service to each operating department. The central service departments are listed on the left side of the page and the operating programs detailed in the plan are listed across the top. Costs shown at the bottom of each column represent the costs allocated to the department or fund. 2. Summary of Allocated Costs (Schedule C) – summarizes the costs allocated from each central service. The column labeled “Total Expenditures” is the total costs of the central service department. The column labeled “Cost Adjustments” are any costs added or deducted from the central service. These costs are additions or subtractions to the cost identified in the General Ledger. The column labeled “Total Allocated” is the amount allocated to each operating department (this agrees with Schedule A). 3. Summary of Allocation Bases (Schedule E) – provides the bases used to allocate the costs for each function of every central service. Detail Data – information on each central service are presented in the following format: 1. Nature and Extent of Services – a narrative description of the central service and each function that was identified. Also described are the allocation bases used for each function and any other relevant information on expenditures. 2. Costs to be Allocated – presents the total costs to be allocated based on actual expenditures from the financial statements. Allocated additions represent costs allocated to a central service from other central services. City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: COST ALLOCATION METHODOLOGY FORMAT (Continued) 3. Costs to be Allocated by Function – costs for each Central Service are functionalized to the extent deemed necessary to insure the application of an allocation basis that most closely correlates with the benefits derived by receiving programs. Total costs allocated are the same as reflected on the previous schedule. Functions of the central services are listed across the top of the page and a detailed schedule is provided on each function. 4. Detail Allocation – detailed schedule of the allocation of each function is provided on all allocated functions except for General Administration. Costs of General Administration are re-allocated to all other agency functions based on functional costs unless otherwise noted. 5. Departmental Cost Allocation Summary – provides a summary of the costs allocated by function. The programs that receive allocations are listed on the left side of the page and the central service functions are listed across the top. INTERVIEWS Through discussions and review with Departmental staff, Mahoney & Associates Consulting, LLC established functions performed by central service departments and costs associated with each function. This Page Intentionally Left Blank IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0012017SchedulePageSummary ReportsAllocated Costs by DepartmentA 1Summary of Allocated CostsC 9Detail of Allocated CostsD 12Summary of Allocation BasisE 21Building ChargeNarrative1.01Costs to be Allocated1.02 25Costs by Function1.03 26Detail Allocation - City Hall1.04 27Detail Allocation - 919 Palm1.05 28Detail Allocation - Corporation Yard1.06 29Allocation Summary1.07 30City CouncilNarrative2.01Costs to be Allocated2.02 32Costs by Function2.03 33Detail Allocation - City Council2.04 34Allocation Summary2.05 36City AdministrationNarrative3.01Costs to be Allocated3.02 39Costs by Function3.03 40Detail Allocation - Citywide Administration 3.04 41Detail Allocation - IT & GIS3.05 43Detail Allocation - Economic Development 3.06 44Detail Allocation - Natural Resource Planning 3.07 45Allocation Summary3.08 46City AttorneyNarrative4.01Costs to be Allocated4.02 49Costs by Function4.03 50Detail Allocation - City Attorney4.04 51Allocation Summary4.05 53Administration & RecordsNarrative5.01Costs to be Allocated5.02 56 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0022017SchedulePageCosts by Function5.03 57Detail Allocation - City Clerk Services5.04 58Detail Allocation - Main Switchboard5.05 60Allocation Summary5.06 62Finance Narrative6.01Costs to be Allocated6.02 65Costs by Function6.03 66Detail Allocation - Accounts Payable6.04 68Detail Allocation - Payroll6.05 70Detail Allocation - General Finance6.06 72Detail Allocation - Utility Billing6.07 74Detail Allocation - Utility Billing Costs6.08 75Detail Allocation - Cashier6.09 76Detail Allocation - Budget6.10 77Detail Allocation - Network Services Admin 6.11 79Allocation Summary6.12 80Network ServicesNarrative7.01Costs to be Allocated7.02 83Costs by Function7.03 84Detail Allocation - Network Services & Desktop Support 7.04 86Detail Allocation - MDC Support7.05 88Detail Allocation - Tablet Support7.06 89Detail Allocation - Server Support7.07 90Detail Allocation - Network Support7.08 92Detail Allocation - Radios7.09 94Detail Allocation - Telemetry7.10 95Detail Allocation - Cell Phones7.11 96Detail Allocation - Pagers7.12 97Detail Allocation - Cellular Data Services 7.13 98Detail Allocation - Telephones7.14 100Detail Allocation - Cuesta Peak7.15 102Detail Allocation - South Hills7.16 103Detail Allocation - Tassajara7.17 104Detail Allocation - Department Direct Costs 7.18 105Allocation Summary7.19 106Geographic Information ServicesNarrative8.01Costs to be Allocated8.02 111Costs by Function8.03 112Detail Allocation - GIS8.04 113Allocation Summary8.05 114 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0032017SchedulePageSupport ServicesNarrative9.01Costs to be Allocated9.02 116Costs by Function9.03 117Detail Allocation - General Support Services 9.04 118Detail Allocation - Postage9.05 120Detail Allocation - Parking9.06 122Allocation Summary9.07 123Human ResourcesNarrative10.01Costs to be Allocated10.02 126Costs by Function10.03 127Detail Allocation - Human Resources10.04 128Allocation Summary10.05 130Risk ManagementNarrative11.01Costs to be Allocated11.02 133Costs by Function11.03 134Detail Allocation - Risk Management11.04 135Detail Allocation - Workers Comp Premiums 11.05 137Allocation Summary11.06 139Wellness ProgramNarrative12.01Costs to be Allocated12.02 142Costs by Function12.03 143Detail Allocation - Wellness Program12.04 144Allocation Summary12.05 146Public Works AdministrationNarrative13.01Costs to be Allocated13.02 149Costs by Function13.03 150Detail Allocation - Deputy Director/City Engineer 13.04 151Detail Allocation - Director13.05 152Detail Allocation - Development Review 13.06 153Detail Allocation - Long Range Planning 13.07 154Detail Allocation - Utilities13.08 155Allocation Summary13.09 156Building Maintenance IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0042017SchedulePageNarrative14.01Costs to be Allocated14.02 158Costs by Function14.03 159Detail Allocation - Janitorial - Other14.04 160Detail Allocation - Janitorial - City Hall14.05 161Detail Allocation - Janitorial - Corp Yard 14.06 162Detail Allocation - Janitorial - 919 Palm Street 14.07 163Detail Allocation - Utilities14.08 164Detail Allocation - Parking Facility Maintenance 14.09 166Detail Allocation - Maintenance14.10 167Allocation Summary14.11 169Vehicle & Equipment MaintenaceNarrative15.01Costs to be Allocated15.02 172Costs by Function15.03 173Detail Allocation - Fleet15.04 174Allocation Summary15.05 175CIP Project EngineeringNarrative16.01Costs to be Allocated16.02 177Costs by Function16.03 178Detail Allocation - Project Engineering16.04 179Allocation Summary16.05 180Transportation/Plan EngineeringNarrative17.01Costs to be Allocated17.02 182Costs by Function17.03 183Detail Allocation - Parking17.04 184Detail Allocation - Transit17.05 185Detail Allocation - Development Review 17.06 186Detail Allocation - Long Range Plan17.07 187Allocation Summary17.08 188Natural Resources Protection (Utility Services)Narrative18.01Costs to be Allocated18.02 190Costs by Function18.03 191Detail Allocation - Program Support18.04 192Allocation Summary18.05 193Hazard Prevention (Utility Svc) IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0052017SchedulePageNarrative19.01Costs to be Allocated19.02 195Costs by Function19.03 196Detail Allocation - Fire Hydrant19.04 197Allocation Summary19.05 198Eng Dev Rev (Utility Services)Narrative20.01Costs to be Allocated20.02 200Costs by Function20.03 201Detail Allocation - Utility Services20.04 202Allocation Summary20.05 203 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 1Schedule A.0012017Central Service DepartmentsCultural ActivitiesEcon DevNat Res ProtectionComm PromotionHuman RelationsComm Dev AdminCommissions & CommDevelopment ReviewLong Range PlanBuilding Charge $241 $219 $469 $15,463 $3,522 $3,522 City Council $1,050 $838 $1,242 $1,374 $847 $2,671 $106 $3,585 $2,595 City Administration $4,116 $72,396 $39,422 $5,388 $3,321 $10,472 $416 $14,055 $10,176 City Attorney $3,129 $2,500 $3,703 $4,097 $2,524 $7,961 $317 $10,685 $7,736 Administration & Records $3,680 $9,063 $6,881 $30,779 $13,896 $26,307 $19,828 Finance $4,456 $5,516 $9,026 $7,406 $4,035 $18,367 $2,243 $22,550 $14,889 Network Services $4,088 $7,566 $2,718 $23,152 $143,657 $20,358 Geographic Information Services$176,933 Support Services $402 $448 $732 $558 $324 $1,878 $167 $2,523 $1,505 Human Resources $2,775 $5,548 $693 $13,871 $13,871 $8,323 Risk Management $8,215 $16,430 $2,053 $41,075 $41,075 $24,644 Wellness Program $72 $143 $18 $477 $72 $642 $285 Public Works Administration$183,755 $71,818 Building Maintenance $1,728 $1,570 $3,362 $36,271 $8,262 $8,262 Vehicle & Equipment Maintenace $1,337 CIP Project EngineeringTransportation/Plan Engineering$283,837 $139,679 Natural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$15,122 $102,317 $98,043 $31,186 $11,051 $379,370 $17,217 $758,326 $333,620 Proposed Costs$15,122 $102,317 $98,043 $31,186 $11,051 $379,370 $17,217 $758,326 $333,620 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 2Schedule A.0022017Central Service DepartmentsBuilding & SafetyEng Dev Rev Landscape/Prk MaintSwim Center MaintTree MaintSt/Sidewalk MaintPavement MaintFlood ControlTraffic Signals/LightsBuilding Charge $9,793 $2,646 $19,939 $3,068 $11,503 $11,503 City Council $5,824 $2,170 $7,579 $1,497 $1,886 $3,744 $1,405 $1,332 City Administration $22,837 $8,507 $29,719 $5,870 $7,393 $14,678 $5,508 $5,222 City Attorney $17,362 $6,468 $22,593 $4,463 $5,620 $11,158 $4,187 $3,969 Administration & Records $9,309 $8,183 $6,971 $549 $1,371 $6,326 $1,961 $2,251 Finance $39,008 $12,873 $51,456 $11,838 $13,193 $31,252 $13,409 $9,550 Network Services $66,666 $16,856 $60,151 $6,355 $19,086 $38,356 $10,156 $12,095 Geographic Information ServicesSupport Services $40,083 $1,471 $4,566 $830 $1,362 $2,796 $1,453 $766 Human Resources $36,066 $13,871 $33,291 $2,775 $11,097 $26,771 $17,062 $5,548 Risk Management $106,793 $41,075 $98,577 $8,215 $32,859 $79,273 $50,520 $16,430 Wellness Program $1,093 $357 $928 $143 $357 $760 $510 $143 Public Works Administration $24,875 $82,328 $9,950 $43,331 $79,665 $50,617 $25,798 Building Maintenance $22,971 $6,206 $35,911 $5,939 $30,706 $30,706 $4,987 Vehicle & Equipment Maintenace $9,362 $2,675 $137,755 $2,675 $66,871 $227,362 $46,810 $21,399 CIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$387,167 $148,233 $591,764 $55,160 $213,433 $564,350 $42,209 $203,598 $109,490 Proposed Costs$387,167 $148,233 $591,764 $55,160 $213,433 $564,350 $42,209 $203,598 $109,490 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 3Schedule A.0032017Central Service DepartmentsDev ServicesRental Housing InspRec AdminFacilities - Prk & RecRecreational SportsYouth ServicesTeen/Seniors/ClassCommunity ServicesRanger ProgramBuilding ChargeCity Council $360 $1,244 $2,480 $732 $1,099 $3,041 $862 $1,245 City Administration $1,414 $4,879 $9,727 $2,873 $4,309 $11,922 $3,382 $4,882 City Attorney $1,075 $3,709 $7,394 $2,184 $3,276 $9,064 $2,571 $3,711 Administration & Records $10,486 $11,313 $15,268 $549 $549 $822 $549 $1,097 Finance $2,476 $8,763 $17,713 $5,553 $8,592 $22,307 $10,482 $10,854 Network Services $14,769 $27,868 $24,858 $11,155 $24,124 $5,286 $17,172 Geographic Information Services $34,692 Support Services $271 $988 $1,718 $537 $677 $1,548 $586 $988 Human Resources $13,871 $13,871 $2,775 $2,775 $5,548 $2,775 $8,323 Risk Management $41,075 $41,075 $8,215 $8,215 $16,430 $8,215 $24,644 Wellness Program $64 $285 $428 $143 $143 $214 $143 $285 Public Works AdministrationBuilding Maintenance$7,148 $385,483 $7,148 $7,148 $7,148 $7,148 $7,147 Vehicle & Equipment Maintenace $5,351 $32,098 CIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$16,146 $100,896 $184,733 $433,902 $47,938 $102,168 $7,148 $41,999 $112,446 Proposed Costs$16,146 $100,896 $184,733 $433,902 $47,938 $102,168 $7,148 $41,999 $112,446 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 4Schedule A.0042017Central Service DepartmentsAquatics/ Sinsheimer PrkGolf CoursePolice AdminPatrolInvestigationsPolice Support SvcSupp Svcs - GrantNeighborhood SvcsTraffic SafetyBuilding ChargeCity Council $1,363 $2,082 $5,287 $23,741 $9,073 $8,186 $781 $2,807 City Administration $5,346 $8,166 $20,730 $93,093 $35,576 $32,098 $3,063 $11,007 City Attorney $4,064 $6,208 $15,759 $70,772 $27,046 $24,402 $2,329 $8,367 Administration & Records $549 $1,371 $15,130 $11,793 $3,290 $5,542 $3,406 $5,599 $3,073 Finance $8,758 $19,170 $37,857 $133,771 $47,905 $49,666 $5,310 $16,522 Network Services $13,864 $14,718 $68,904 $337,493 $96,752 $229,874 $8,696 $36,041 Geographic Information Services $139,542 Support Services $778 $1,437 $2,026 $9,099 $3,477 $3,138 $527 $1,715 Human Resources $2,775 $11,097 $15,258 $119,292 $33,291 $55,485 $2,775 $13,871 Risk Management $8,215 $32,859 $45,182 $353,236 $98,577 $164,296 $8,215 $41,075 Wellness Program $143 $357 $392 $3,068 $856 $1,441 $128 $357 Public Works AdministrationBuilding Maintenance$23,092 $23,092 $23,092 $23,092 $23,092 $23,092 $23,092 Vehicle & Equipment Maintenace $40,123 $28,085 $188,577 $68,209 $6,688 $73,558 CIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$45,855 $137,588 $417,244 $1,367,027 $447,144 $597,220 $26,498 $67,203 $231,485 Proposed Costs$45,855 $137,588 $417,244 $1,367,027 $447,144 $597,220 $26,498 $67,203 $231,485 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 5Schedule A.0052017Central Service DepartmentsFire AdminEmergency ResponseFire ApparatusFEMA PPE GrantHazard PreventionTraining ServicesRecruit AcademyTechnical ServicesDisaster PrepBuilding ChargeCity Council $2,987 $31,958 $1,158 $3,078 $303 $230 $143 $213 City Administration $11,711 $125,311 $4,537 $12,070 $1,187 $899 $561 $837 City Attorney $8,904 $95,266 $3,449 $9,176 $903 $684 $427 $636 Administration & Records $11,862 $13,438 $549 $6,151 Finance $20,300 $173,584 $11,399 $21,178 $3,925 $968 $2,438 $1,909 Network Services $101,203 $255,007 $5,061 $37,174 Geographic Information Services $86,860 Support Services $1,912 $18,512 $700 $2,457 $116 $91 $55 $82 Human Resources $11,097 $124,841 $5,543 $16,646 Risk Management $32,859 $369,666 $16,425 $49,289 Wellness Program $428 $3,496 $143 $713 Public Works AdministrationBuilding Maintenance $31,832 $20,978 $20,978 $20,978 $20,978 $20,978 Vehicle & Equipment MaintenaceCIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$321,955 $1,232,057 $48,964 $178,910 $27,412 $2,872 $24,602 $24,655 Proposed Costs$321,955 $1,232,057 $48,964 $178,910 $27,412 $2,872 $24,602 $24,655 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 6Schedule A.0062017Central Service DepartmentsSpecial EventFD210 Downtown BidFD240 CDBGFD250 Law Enforc GrantFD290 Tourism BidFD300 Debt ServiceFD400 Cap EngFD401 Grant CIPFD405 TIF CIPBuilding Charge$177 City Council $9 $788 $438 $267 $4,621 $5 City Administration $34 $3,091 $1,718 $1,049 $18,122 $18 City Attorney $26 $2,350 $1,307 $797 $13,777 $12 Administration & Records $9,063 $480 Finance $37 $3,496 $3,267 $1,214 $25,630 $247 Network Services$6,222 Geographic Information ServicesSupport Services $3 $302 $424 $102 $1,994 $4 Human Resources$4,855 Risk Management$14,375 Wellness Program$143 $125 Public Works AdministrationBuilding Maintenance$1,270 Vehicle & Equipment MaintenaceCIP Project Engineering $21,970 $261,617 $88,132 $55,556 Transportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$109 $10,027 $38,330 $3,429 $91,648 $286 $261,617 $88,132 $55,556 Proposed Costs$109 $10,027 $38,330 $3,429 $91,648 $286 $261,617 $88,132 $55,556 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 7Schedule A.0072017Central Service DepartmentsFD412 IT ReplaceFD413 FacilitiesFD420 Park Land DevFD460 LOVR Impact FD500 WaterFD510 ParkingFD520 SewerFD530 TransitFD625 Jack HouseBuilding Charge$11,503 $11,503 $516 City Council$17,911 $6,735 $21,701 $10,607 $5 City Administration$70,233 $26,410 $85,095 $41,593 $22 City Attorney$53,393 $20,077 $64,692 $31,620 $17 Administration & Records$34,181 $8,125 $25,664 $7,909 Finance $256,256 $66,530 $283,631 $55,996 $279 Network Services$225,670 $62,937 $262,671 $82,018 $681 Geographic Information Services$90,073 $125,665 Support Services$10,891 $3,987 $13,137 $4,576 $2 Human Resources$84,615 $27,743 $96,267 $8,323 Risk Management$250,551 $82,148 $285,054 $24,644 Wellness Program$2,247 $785 $2,689 $285 Public Works Administration$12,734 $108,486 $12,734 $73,661 Building Maintenance$46,688 $50,865 $46,687 $1,211 Vehicle & Equipment Maintenace$96,294 $10,699 $161,828 CIP Project Engineering $5,808 $67,677 $19,949 $1,515 $144,193 $18,434 $148,485 $19,949 Transportation/Plan Engineering$41,454 $31,123 Natural Resources Protection (Utility Services)$329 Hazard Prevention (Utility Svc)$8,300 Eng Dev Rev (Utility Services)($65,250) ($65,250)Subtotal$5,808 $67,677 $19,949 $1,515 $1,350,483 $535,415 $1,582,582 $394,031 $1,006 Proposed Costs$5,808 $67,677 $19,949 $1,515 $1,350,483 $535,415 $1,582,582 $394,031 $1,006 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 8Schedule A.0082017Central Service DepartmentsFD640 ReservoirFD650 Narcotics Task ForceFD653 Hazardous MatFD655 Bomb Task ForceAll OtherSubtotalDirect BilledUnallocatedTotalBuilding Charge$105,587 $105,587 City Council $2,909 $210,194 $210,194 City Administration $11,406 $927,867 $927,867 City Attorney $8,672 $626,588 $626,588 Administration & Records $1,069 $100,464 $456,696 $53,135 $509,831 Finance $19,945 $1,468 $267 $191,468 $1,822,198 $167,840 $1,990,038 Network Services $21,335 $2,422,813 $2,422,813 Geographic Information Services$653,765 $653,765 Support Services $1,613 $152,334 $152,334 Human Resources $10,820 $886,094 $886,094 Risk Management $32,037 $2,623,806 $2,623,806 Wellness Program $278 $25,779 $25,779 Public Works Administration$779,752 $32,108 $811,860 Building Maintenance$1,070,338 $1,070,338 Vehicle & Equipment Maintenace $21,399 $34,773 $1,283,928 $1,283,928 CIP Project Engineering$853,285 $1,671,979 $2,525,264 Transportation/Plan Engineering$496,093 $748,934 $1,245,027 Natural Resources Protection (Utility Services) $66 $395 ($395) $366,356 $366,356 Hazard Prevention (Utility Svc)$8,300 ($8,300) $907,853 $907,853 Eng Dev Rev (Utility Services)($130,500) $130,500 $639,880 $639,880 Subtotal$131,549 $1,468 $267 $326,705 $15,275,312 $153,913 $4,555,977 $19,985,202 Proposed Costs$131,549 $1,468 $267 $326,705 $15,275,312 $153,913 $4,555,977 $19,985,202 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationSummary of Allocated CostsSummary page 9Schedule C.0012017DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedBuilding Charge$179,683 City Council$155,161 City Administration$978,227 City Attorney$1,051,513 ($387,219)Administration & Records$638,203 ($37,290)Finance $2,055,487 ($45,851)Network Services$2,589,845 Geographic Information Services$652,811 Support Services$223,952 ($27,641)Human Resources$947,446 Risk Management$3,092,073 Wellness Program$13,685 Public Works Administration$956,918 Building Maintenance$1,183,301 Vehicle & Equipment Maintenace$1,053,624 CIP Project Engineering$1,831,513 Transportation/Plan Engineering$965,672 Natural Resources Protection (Utility Services) $366,356 Hazard Prevention (Utility Svc)$907,853 Eng Dev Rev (Utility Services)$639,880 Cultural Activities$15,122 Economic Development$102,317 Natural Resource Protection$98,043 Community Promotion$31,186 Human Relations$11,051 Community Development Admin$379,370 Commissions & Committees$17,217 Development Review$758,326 Long Range Planning$333,620 Building and Safety$387,167 Eng Dev Rev $148,233 Landscape & Park Maintenance$591,764 Swim Center Maintenance$55,160 Tree Maintenance$213,433 Streets & Sidewalk Maintenance$564,350 Pavement Maintenance$42,209 Flood Control$203,598 Traffic Signals & Lights$109,490 Development Services$16,146 Rental Housing Inspection$100,896 Recreation Administration$184,733 Facilities - Parks and Recreation$433,902 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationSummary of Allocated CostsSummary page 10Schedule C.0022017DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedRecreational Sports$47,938 Youth Services$102,168 Teens, Seniors and Classes$7,148 Community Services$41,999 Ranger Program$112,446 Aquatics & Sinsheimer Park$45,855 Golf Course Oper & Maint$137,588 Police Adminstration$417,244 Patrol$1,367,027 Investigations$447,144 Police Support Services$597,220 Support Services - Grant$26,498 Neighborhood Services$67,203 Traffic Safety$231,485 Fire Administration$321,955 Emergency Response$1,232,057 Fire Apparatus Service$48,964 FEMA PPE GrantHazard Prevention$178,910 Training Services$27,412 Recruit Academy$2,872 Technical Services$24,602 Disaster Preparedness$24,655 Special Event$109 FD210 Downtown Bid Fund$10,027 FD240 CDBG Fund$38,330 FD250 Law Enforcement Grant Fund$3,429 FD290 Tourism Bid Fund$91,648 FD300 Debt Service Fund$286 FD400 Capital Engineering$261,617 FD401 Grant CIP$88,132 FD405 TIF CIP$55,556 FD412 IT Replace$5,808 FD413 Facilities$67,677 FD420 Park Land Dev$19,949 FD460 LOVR Impact $1,515 FD500 Water Fund$1,350,483 FD510 Parking Fund$535,415 FD520 Sewer Fund$1,582,582 FD530 Transit Fund$394,031 FD625 Jack House Fund$1,006 FD640 Reservoir Operations$131,549 FD650 Narcotics Task Force Fund IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationSummary of Allocated CostsSummary page 11Schedule C.0032017DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedFD653 Hazardous Mat Task Force Fund$1,468 FD655 Bomb Task Force Fund$267 All Other$326,705 Unallocated$4,555,977 Direct Billed$153,913 Total$20,303,520 ($318,318)$19,985,202 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 12Schedule D.0012017DepartmentsBuilding ChargeCity CouncilCity AdminCity AttorneyAdmin. & RecordsFinance Network ServicesGISSupport ServicesSchedule: 1.007 2.005 3.008 4.005 5.006 6.012 7.019 8.005 9.007Building Charge ($179,683) $0 $0 $0 $0 $0 $0 $0 $0 City Council $5,480 ($271,525) $1,700 $1,331 $51,050 $4,439 $20,289 $0 $200 City Administration $2,055 $3,316 ($1,191,605) $8,390 $22,402 $16,555 $22,208 $78,930 $1,764 City Attorney $1,205 $3,565 $13,980 ($798,623) $38,749 $17,536 $17,861 $0 $1,984 Administration & Records $1,984 $2,164 $8,485 $6,451 ($743,065) $15,339 $40,611 $0 $1,580 Finance $7,747 $6,969 $27,328 $20,776 $41,437 ($2,379,256) $80,854 $0 $4,477 Network Services $5,441 $8,781 $51,709 $26,177 $2,468 $90,158 ($2,904,980) $0 $4,468 Geographic Information Services $4,806 $2,214 $25,955 $6,598 $1,097 $14,189 $53,399 ($805,806) $1,345 Support Services $0 $759 $2,978 $2,264 $0 $5,900 $0 $0 ($208,212)Human Resources $2,190 $3,213 $12,597 $9,577 $18,865 $22,938 $21,851 $0 $2,087 Risk Management $296 $10,484 $41,110 $31,253 $357 $46,614 $11,165 $0 $4,184 Wellness Program $0 $46 $182 $138 $0 $425 $0 $0 $18 Public Works Administration $19,844 $3,245 $12,723 $9,672 $25,759 $22,176 $57,578 $73,111 $14,546 Building Maintenance $3,224 $4,012 $15,733 $11,961 $3,073 $37,862 $37,430 $0 $10,896 Vehicle & Equipment Maintenace $2,556 $3,573 $14,008 $10,649 $4,641 $36,595 $15,400 $0 $1,944 CIP Project Engineering $16,838 $6,210 $24,350 $18,512 $9,496 $40,511 $74,354 $0 $4,426 Transportation/Plan Engineering $430 $2,780 $10,900 $8,286 $13,840 $17,981 $29,167 $0 $1,959 Natural Resources Protection (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 Hazard Prevention (Utility Svc) $0 $0 $0 $0 $0 $0 $0 $0 $0 Eng Dev Rev (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 Cultural Activities $241 $1,050 $4,116 $3,129 $0 $4,456 $0 $0 $402 Economic Development $219 $838 $72,396 $2,500 $3,680 $5,516 $4,088 $0 $448 Natural Resource Protection $469 $1,242 $39,422 $3,703 $9,063 $9,026 $7,566 $0 $732 Community Promotion $0 $1,374 $5,388 $4,097 $6,881 $7,406 $2,718 $0 $558 Human Relations $0 $847 $3,321 $2,524 $0 $4,035 $0 $0 $324 Community Development Admin $15,463 $2,671 $10,472 $7,961 $30,779 $18,367 $23,152 $176,933 $1,878 Commissions & Committees $0 $106 $416 $317 $13,896 $2,243 $0 $0 $167 Development Review $3,522 $3,585 $14,055 $10,685 $26,307 $22,550 $143,657 $0 $2,523 Long Range Planning $3,522 $2,595 $10,176 $7,736 $19,828 $14,889 $20,358 $0 $1,505 Building and Safety $9,793 $5,824 $22,837 $17,362 $9,309 $39,008 $66,666 $0 $40,083 Eng Dev Rev $2,646 $2,170 $8,507 $6,468 $8,183 $12,873 $16,856 $0 $1,471 Landscape & Park Maintenance $19,939 $7,579 $29,719 $22,593 $6,971 $51,456 $60,151 $0 $4,566 Swim Center Maintenance $0 $1,497 $5,870 $4,463 $549 $11,838 $6,355 $0 $830 Tree Maintenance $3,068 $1,886 $7,393 $5,620 $1,371 $13,193 $19,086 $0 $1,362 Streets & Sidewalk Maintenance $11,503 $3,744 $14,678 $11,158 $6,326 $31,252 $38,356 $0 $2,796 Pavement Maintenance $11,503 $0 $0 $0 $0 $0 $0 $0 $0 Flood Control $0 $1,405 $5,508 $4,187 $1,961 $13,409 $10,156 $0 $1,453 Traffic Signals & Lights $0 $1,332 $5,222 $3,969 $2,251 $9,550 $12,095 $0 $766 Development Services $0 $360 $1,414 $1,075 $10,486 $2,476 $0 $0 $271 Rental Housing Inspection $0 $1,244 $4,879 $3,709 $11,313 $8,763 $14,769 $0 $988 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 13Schedule D.0022017DepartmentsHuman ResourcesRisk MgmtWellness ProgramPW AdminBuilding MaintVehicle/Equip MaintCIP Project EngTrans EngineeringNat Res Protection (Utilities)Schedule: 10.005 11.006 12.005 13.009 14.011 15.005 16.005 17.008 18.005Building Charge $0 $0 $0 $0 $0 $0 $0 $0 $0 City Council $0 $0 $0 $0 $31,875 $0 $0 $0 $0 City Administration $10,466 $32,577 $127 $0 $11,950 $2,638 $0 $0 $0 City Attorney $7,850 $24,433 $159 $0 $7,007 $0 $0 $0 $0 Administration & Records $13,083 $40,722 $191 $0 $11,542 $0 $0 $0 $0 Finance $32,707 $101,803 $462 $0 $45,060 $0 $0 $0 $0 Network Services $20,933 $65,154 $286 $0 $31,645 $7,915 $0 $0 $0 Geographic Information Services $7,850 $24,433 $127 $0 $10,982 $0 $0 $0 $0 Support Services $0 $0 $0 $0 $0 $0 $0 $0 $0 Human Resources ($1,083,851) $30,134 $213 $0 $12,740 $0 $0 $0 $0 Risk Management $3,607 ($3,242,904) $41 $0 $1,720 $0 $0 $0 $0 Wellness Program $0 $0 ($30,204) $0 $15,710 $0 $0 $0 $0 Public Works Administration $16,646 $49,289 $500 ($1,307,358) $45,351 $0 $0 $0 $0 Building Maintenance $13,871 $41,075 $357 $42,528 ($1,417,195) $11,872 $0 $0 $0 Vehicle & Equipment Maintenace $12,484 $36,966 $321 $44,856 $80,773 ($1,318,390) $0 $0 $0 CIP Project Engineering $41,614 $123,223 $1,141 $288,232 $39,495 $5,349 ($2,525,264) $0 $0 Transportation/Plan Engineering $16,646 $49,289 $500 $119,882 $1,007 $6,688 $0 ($1,245,027) $0 Natural Resources Protection (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 ($366,356)Hazard Prevention (Utility Svc) $0 $0 $0 $0 $0 $0 $0 $0 $0 Eng Dev Rev (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 Cultural Activities $0 $0 $0 $0 $1,728 $0 $0 $0 $0 Economic Development $2,775 $8,215 $72 $0 $1,570 $0 $0 $0 $0 Natural Resource Protection $5,548 $16,430 $143 $0 $3,362 $1,337 $0 $0 $0 Community Promotion $693 $2,053 $18 $0 $0 $0 $0 $0 $0 Human Relations $0 $0 $0 $0 $0 $0 $0 $0 $0 Community Development Admin $13,871 $41,075 $477 $0 $36,271 $0 $0 $0 $0 Commissions & Committees $0 $0 $72 $0 $0 $0 $0 $0 $0 Development Review $13,871 $41,075 $642 $183,755 $8,262 $0 $0 $283,837 $0 Long Range Planning $8,323 $24,644 $285 $71,818 $8,262 $0 $0 $139,679 $0 Building and Safety $36,066 $106,793 $1,093 $0 $22,971 $9,362 $0 $0 $0 Eng Dev Rev $13,871 $41,075 $357 $24,875 $6,206 $2,675 $0 $0 $0 Landscape & Park Maintenance $33,291 $98,577 $928 $82,328 $35,911 $137,755 $0 $0 $0 Swim Center Maintenance $2,775 $8,215 $143 $9,950 $0 $2,675 $0 $0 $0 Tree Maintenance $11,097 $32,859 $357 $43,331 $5,939 $66,871 $0 $0 $0 Streets & Sidewalk Maintenance $26,771 $79,273 $760 $79,665 $30,706 $227,362 $0 $0 $0 Pavement Maintenance $0 $0 $0 $0 $30,706 $0 $0 $0 $0 Flood Control $17,062 $50,520 $510 $50,617 $0 $46,810 $0 $0 $0 Traffic Signals & Lights $5,548 $16,430 $143 $25,798 $4,987 $21,399 $0 $0 $0 Development Services $0 $0 $64 $0 $0 $0 $0 $0 $0 Rental Housing Inspection $13,871 $41,075 $285 $0 $0 $0 $0 $0 $0 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 14Schedule D.0032017DepartmentsHazard Prevention (Utility Svc)Eng Dev Rev (Utility)Total Plan AllocatedSchedule: 19.005 20.005Building Charge $0 $0 $0 City Council $0 $0 $0 City Administration $0 $0 $0 City Attorney $0 $0 $0 Administration & Records $0 $0 $0 Finance $0 $0 $0 Network Services $0 $0 $0 Geographic Information Services $0 $0 $0 Support Services $0 $0 $0 Human Resources $0 $0 $0 Risk Management $0 $0 $0 Wellness Program $0 $0 $0 Public Works Administration $0 $0 $0 Building Maintenance $0 $0 $0 Vehicle & Equipment Maintenace $0 $0 $0 CIP Project Engineering $0 $0 $0 Transportation/Plan Engineering $0 $0 $0 Natural Resources Protection (Utility Services) $0 $0 $0 Hazard Prevention (Utility Svc) ($907,853) $0 $0 Eng Dev Rev (Utility Services) $0 ($639,880) $0 Cultural Activities $0 $0 $15,122 Economic Development $0 $0 $102,317 Natural Resource Protection $0 $0 $98,043 Community Promotion $0 $0 $31,186 Human Relations $0 $0 $11,051 Community Development Admin $0 $0 $379,370 Commissions & Committees $0 $0 $17,217 Development Review $0 $0 $758,326 Long Range Planning $0 $0 $333,620 Building and Safety $0 $0 $387,167 Eng Dev Rev $0 $0 $148,233 Landscape & Park Maintenance $0 $0 $591,764 Swim Center Maintenance $0 $0 $55,160 Tree Maintenance $0 $0 $213,433 Streets & Sidewalk Maintenance $0 $0 $564,350 Pavement Maintenance $0 $0 $42,209 Flood Control $0 $0 $203,598 Traffic Signals & Lights $0 $0 $109,490 Development Services $0 $0 $16,146 Rental Housing Inspection $0 $0 $100,896 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 15Schedule D.0042017DepartmentsBuilding ChargeCity CouncilCity AdminCity AttorneyAdmin. & RecordsFinance Network ServicesGISSupport ServicesRecreation Administration $0 $2,480 $9,727 $7,394 $15,268 $17,713 $27,868 $34,692 $1,718 Facilities - Parks and Recreation $0 $732 $2,873 $2,184 $549 $5,553 $24,858 $0 $537 Recreational Sports $0 $1,099 $4,309 $3,276 $549 $8,592 $11,155 $0 $677 Youth Services $0 $3,041 $11,922 $9,064 $822 $22,307 $24,124 $0 $1,548 Teens, Seniors and Classes $0 $0 $0 $0 $0 $0 $0 $0 $0 Community Services $0 $862 $3,382 $2,571 $549 $10,482 $5,286 $0 $586 Ranger Program $0 $1,245 $4,882 $3,711 $1,097 $10,854 $17,172 $0 $988 Aquatics & Sinsheimer Park $0 $1,363 $5,346 $4,064 $549 $8,758 $13,864 $0 $778 Golf Course Oper & Maint $0 $2,082 $8,166 $6,208 $1,371 $19,170 $14,718 $0 $1,437 Police Adminstration $0 $5,287 $20,730 $15,759 $15,130 $37,857 $68,904 $139,542 $2,026 Patrol $0 $23,741 $93,093 $70,772 $11,793 $133,771 $337,493 $0 $9,099 Investigations $0 $9,073 $35,576 $27,046 $3,290 $47,905 $96,752 $0 $3,477 Police Support Services $0 $8,186 $32,098 $24,402 $5,542 $49,666 $229,874 $0 $3,138 Support Services - Grant $0 $0 $0 $0 $3,406 $0 $0 $0 $0 Neighborhood Services $0 $781 $3,063 $2,329 $5,599 $5,310 $8,696 $0 $527 Traffic Safety $0 $2,807 $11,007 $8,367 $3,073 $16,522 $36,041 $0 $1,715 Fire Administration $0 $2,987 $11,711 $8,904 $11,862 $20,300 $101,203 $86,860 $1,912 Emergency Response $0 $31,958 $125,311 $95,266 $13,438 $173,584 $255,007 $0 $18,512 Fire Apparatus Service $0 $1,158 $4,537 $3,449 $549 $11,399 $5,061 $0 $700 FEMA PPE Grant $0 $0 $0 $0 $0 $0 $0 $0 $0 Hazard Prevention $0 $3,078 $12,070 $9,176 $6,151 $21,178 $37,174 $0 $2,457 Training Services $0 $303 $1,187 $903 $0 $3,925 $0 $0 $116 Recruit Academy $0 $230 $899 $684 $0 $968 $0 $0 $91 Technical Services $0 $143 $561 $427 $0 $2,438 $0 $0 $55 Disaster Preparedness $0 $213 $837 $636 $0 $1,909 $0 $0 $82 Special Event $0 $9 $34 $26 $0 $37 $0 $0 $3 FD210 Downtown Bid Fund $0 $788 $3,091 $2,350 $0 $3,496 $0 $0 $302 FD240 CDBG Fund $0 $438 $1,718 $1,307 $9,063 $3,267 $0 $0 $424 FD250 Law Enforcement Grant Fund $0 $267 $1,049 $797 $0 $1,214 $0 $0 $102 FD290 Tourism Bid Fund $177 $4,621 $18,122 $13,777 $480 $25,630 $6,222 $0 $1,994 FD300 Debt Service Fund $0 $5 $18 $12 $0 $247 $0 $0 $4 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 FD412 IT Replace $0 $0 $0 $0 $0 $0 $0 $0 $0 FD413 Facilities $0 $0 $0 $0 $0 $0 $0 $0 $0 FD420 Park Land Dev $0 $0 $0 $0 $0 $0 $0 $0 $0 FD460 LOVR Impact $0 $0 $0 $0 $0 $0 $0 $0 $0 FD500 Water Fund $11,503 $17,911 $70,233 $53,393 $34,181 $256,256 $225,670 $90,073 $10,891 FD510 Parking Fund $0 $6,735 $26,410 $20,077 $8,125 $66,530 $62,937 $0 $3,987 FD520 Sewer Fund $11,503 $21,701 $85,095 $64,692 $25,664 $283,631 $262,671 $125,665 $13,137 FD530 Transit Fund $516 $10,607 $41,593 $31,620 $7,909 $55,996 $82,018 $0 $4,576 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 16Schedule D.0052017DepartmentsHuman ResourcesRisk MgmtWellness ProgramPW AdminBuilding MaintVehicle/Equip MaintCIP Project EngTrans EngineeringNat Res Protection (Utilities)Recreation Administration $13,871 $41,075 $428 $0 $7,148 $5,351 $0 $0 $0 Facilities - Parks and Recreation $2,775 $8,215 $143 $0 $385,483 $0 $0 $0 $0 Recreational Sports $2,775 $8,215 $143 $0 $7,148 $0 $0 $0 $0 Youth Services $5,548 $16,430 $214 $0 $7,148 $0 $0 $0 $0 Teens, Seniors and Classes $0 $0 $0 $0 $7,148 $0 $0 $0 $0 Community Services $2,775 $8,215 $143 $0 $7,148 $0 $0 $0 $0 Ranger Program $8,323 $24,644 $285 $0 $7,147 $32,098 $0 $0 $0 Aquatics & Sinsheimer Park $2,775 $8,215 $143 $0 $0 $0 $0 $0 $0 Golf Course Oper & Maint $11,097 $32,859 $357 $0 $0 $40,123 $0 $0 $0 Police Adminstration $15,258 $45,182 $392 $0 $23,092 $28,085 $0 $0 $0 Patrol $119,292 $353,236 $3,068 $0 $23,092 $188,577 $0 $0 $0 Investigations $33,291 $98,577 $856 $0 $23,092 $68,209 $0 $0 $0 Police Support Services $55,485 $164,296 $1,441 $0 $23,092 $0 $0 $0 $0 Support Services - Grant $0 $0 $0 $0 $23,092 $0 $0 $0 $0 Neighborhood Services $2,775 $8,215 $128 $0 $23,092 $6,688 $0 $0 $0 Traffic Safety $13,871 $41,075 $357 $0 $23,092 $73,558 $0 $0 $0 Fire Administration $11,097 $32,859 $428 $0 $31,832 $0 $0 $0 $0 Emergency Response $124,841 $369,666 $3,496 $0 $20,978 $0 $0 $0 $0 Fire Apparatus Service $5,543 $16,425 $143 $0 $0 $0 $0 $0 $0 FEMA PPE Grant $0 $0 $0 $0 $0 $0 $0 $0 $0 Hazard Prevention $16,646 $49,289 $713 $0 $20,978 $0 $0 $0 $0 Training Services $0 $0 $0 $0 $20,978 $0 $0 $0 $0 Recruit Academy $0 $0 $0 $0 $0 $0 $0 $0 $0 Technical Services $0 $0 $0 $0 $20,978 $0 $0 $0 $0 Disaster Preparedness $0 $0 $0 $0 $20,978 $0 $0 $0 $0 Special Event $0 $0 $0 $0 $0 $0 $0 $0 $0 FD210 Downtown Bid Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD240 CDBG Fund $0 $0 $143 $0 $0 $0 $21,970 $0 $0 FD250 Law Enforcement Grant Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD290 Tourism Bid Fund $4,855 $14,375 $125 $0 $1,270 $0 $0 $0 $0 FD300 Debt Service Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD400 Capital Engineering $0 $0 $0 $0 $0 $0 $261,617 $0 $0 FD401 Grant CIP $0 $0 $0 $0 $0 $0 $88,132 $0 $0 FD405 TIF CIP $0 $0 $0 $0 $0 $0 $55,556 $0 $0 FD412 IT Replace $0 $0 $0 $0 $0 $0 $5,808 $0 $0 FD413 Facilities $0 $0 $0 $0 $0 $0 $67,677 $0 $0 FD420 Park Land Dev $0 $0 $0 $0 $0 $0 $19,949 $0 $0 FD460 LOVR Impact $0 $0 $0 $0 $0 $0 $1,515 $0 $0 FD500 Water Fund $84,615 $250,551 $2,247 $12,734 $46,688 $96,294 $144,193 $0 $0 FD510 Parking Fund $27,743 $82,148 $785 $108,486 $50,865 $10,699 $18,434 $41,454 $0 FD520 Sewer Fund $96,267 $285,054 $2,689 $12,734 $46,687 $161,828 $148,485 $0 $329 FD530 Transit Fund $8,323 $24,644 $285 $73,661 $1,211 $0 $19,949 $31,123 $0 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 17Schedule D.0062017DepartmentsHazard Prevention (Utility Svc)Eng Dev Rev (Utility)Total Plan AllocatedRecreation Administration $0 $0 $184,733 Facilities - Parks and Recreation $0 $0 $433,902 Recreational Sports $0 $0 $47,938 Youth Services $0 $0 $102,168 Teens, Seniors and Classes $0 $0 $7,148 Community Services $0 $0 $41,999 Ranger Program $0 $0 $112,446 Aquatics & Sinsheimer Park $0 $0 $45,855 Golf Course Oper & Maint $0 $0 $137,588 Police Adminstration $0 $0 $417,244 Patrol $0 $0 $1,367,027 Investigations $0 $0 $447,144 Police Support Services $0 $0 $597,220 Support Services - Grant $0 $0 $26,498 Neighborhood Services $0 $0 $67,203 Traffic Safety $0 $0 $231,485 Fire Administration $0 $0 $321,955 Emergency Response $0 $0 $1,232,057 Fire Apparatus Service $0 $0 $48,964 FEMA PPE Grant $0 $0 $0 Hazard Prevention $0 $0 $178,910 Training Services $0 $0 $27,412 Recruit Academy $0 $0 $2,872 Technical Services $0 $0 $24,602 Disaster Preparedness $0 $0 $24,655 Special Event $0 $0 $109 FD210 Downtown Bid Fund $0 $0 $10,027 FD240 CDBG Fund $0 $0 $38,330 FD250 Law Enforcement Grant Fund $0 $0 $3,429 FD290 Tourism Bid Fund $0 $0 $91,648 FD300 Debt Service Fund $0 $0 $286 FD400 Capital Engineering $0 $0 $261,617 FD401 Grant CIP $0 $0 $88,132 FD405 TIF CIP $0 $0 $55,556 FD412 IT Replace $0 $0 $5,808 FD413 Facilities $0 $0 $67,677 FD420 Park Land Dev $0 $0 $19,949 FD460 LOVR Impact $0 $0 $1,515 FD500 Water Fund $8,300 ($65,250) $1,350,483 FD510 Parking Fund $0 $0 $535,415 FD520 Sewer Fund $0 ($65,250) $1,582,582 FD530 Transit Fund $0 $0 $394,031 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 18Schedule D.0072017DepartmentsBuilding ChargeCity CouncilCity AdminCity AttorneyAdmin. & RecordsFinance Network ServicesGISSupport ServicesFD625 Jack House Fund $0 $5 $22 $17 $0 $279 $681 $0 $2 FD640 Reservoir Operations $0 $2,909 $11,406 $8,672 $1,069 $19,945 $21,335 $0 $1,613 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 $1,468 $0 $0 $0 FD655 Bomb Task Force Fund $0 $0 $0 $0 $0 $267 $0 $0 $0 All Other $0 $0 $0 $0 $100,464 $191,468 $0 $0 $0 Subtotal$0 $0 $0 $0 ($53,135)($167,840)$0 $0 $0 Direct BillUnallocated$53,135 $167,840 Total$0 $0 $0 $0 $0 $0 $0 $0 $0 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 19Schedule D.0082017DepartmentsHuman ResourcesRisk MgmtWellness ProgramPW AdminBuilding MaintVehicle/Equip MaintCIP Project EngTrans EngineeringNat Res Protection (Utilities)FD625 Jack House Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD640 Reservoir Operations $10,820 $32,037 $278 $0 $0 $21,399 $0 $0 $66 FD650 Narcotics Task Force Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD653 Hazardous Mat Task Force Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD655 Bomb Task Force Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 All Other $0 $0 $0 $0 $0 $34,773 $0 $0 $0 Subtotal$0 $0 $0 ($32,108)$0 $0 ($1,671,979)($748,934)($365,961)Direct Bill$32,108 ($395)Unallocated$1,671,979 $748,934 $366,356 Total$0 $0 $0 $0 $0 $0 $0 $0 $0 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 20Schedule D.0092017DepartmentsHazard Prevention (Utility Svc)Eng Dev Rev (Utility)Total Plan AllocatedFD625 Jack House Fund $0 $0 $1,006 FD640 Reservoir Operations $0 $0 $131,549 FD650 Narcotics Task Force Fund $0 $0 $0 FD653 Hazardous Mat Task Force Fund $0 $0 $1,468 FD655 Bomb Task Force Fund $0 $0 $267 All Other $0 $0 $326,705 Subtotal($899,553)($770,380)$15,275,312 Direct Bill ($8,300) $130,500 $153,913 Unallocated $907,853 $639,880 $4,555,977 Total$0 $0 $19,985,202 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationSummary of allocation basisSummary page 21Schedule E.0012017DepartmentBasis of allocation10000000 - Building Charge 1.004 City HallTotal Square Footage Occupied By Department 1.005 919 PalmTotal Square Footage Occupied By Department 1.006 Corporation YardTotal Square Footage Occupied By Department10010200 - City Council 2.004 City CouncilTotal Operating Expenditures by Department/Division10010100 - City Administration 3.004 Citywide AdministrationTotal Operating Expenditures by Department/Division 3.005 IT & GIS 3.006 Economic Development 3.007 Natural Resource Planning10015100 - City Attorney 4.004 City AttorneyTotal Operating Expenditures by Department/Division10020100 - Administration & Records 5.004 City Clerk ServicesCount of Council Agenda Items by Department/Division 5.005 Main SwitchboardFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)10025100 - Finance 6.004 Accounts PayableAccounts Payable Transaction Count by Department/Fund 6.005 PayrollFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 6.006 General FinanceTotal Operating Expenditures by Department/Division 6.007 Utility BillingDirect Allocation to Water (FD500) & Sewer (FD520) 6.008 Utility Billing Costs 6.009 CashierBased on the amount of time spent by staff on this function and the relative amounts of revenue collected 6.010 BudgetTotal Operating Expenditures by Department/Division 6.011 Network Services AdminDirect Allocation to Network Services10025300 - Network Services 7.004 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) 7.005 MDC SupportNumber of MDCs by Fund/Department/Division 7.006 Tablet SupportNumber of Tablets by Fund/Department/Division 7.007 Server SupportNumber of Physical & Virtual Servers/Appliances by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationSummary of allocation basisSummary page 22Schedule E.0022017DepartmentBasis of allocation 7.008 Network SupportNumber of Dedicated Ethernet Switch Ports by Fund/Department/Division 7.009 RadiosNumber of Assigned Radios by Fund/Department 7.010 TelemetryNumber of Controllers by Fund/Div/Dept 7.011 Cell PhonesNumber of Cell Phones and Smart Phones Fund/Division/Department 7.012 PagersNumber of Pagers by Fund/Division/Department 7.013 Cellular Data ServicesNumber of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department 7.014 TelephonesNumber of Telephones by Fund/Department 7.015 Cuesta PeakNumber of Radio Repeaters by Fund/Department/Division 7.016 South HillsNumber of Radio Repeaters by Fund/Department/Division 7.017 TassajaraNumber of Radio Repeaters by Fund/Department/Division 7.018 Department Direct CostsDirect Allocation to Development Review10025450 - Geographic Information Services 8.004 GISEstimate of Time by Department/Fund (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)10026100 - Support Services 9.004 General Support Services Total Operating Expenditures by Department/Division 9.005 PostageFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 9.006 ParkingParking Fee Charged by Department10030100 - Human Resources 10.004 Human ResourcesFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)10030200 - Risk Management 11.004 Risk ManagementFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 11.005 Workers Comp 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 12.004 Wellness ProgramFull Time/Temporary Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)10050100 - Public Works Administration 13.004 Deputy Director/City Engineer Hours Supervised by Department/Division 13.005 DirectorFull Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 13.006 Development ReviewDirect Allocation to Development Review IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationSummary of allocation basisSummary page 23Schedule E.0032017DepartmentBasis of allocation 13.007 Long Range PlanningDirect Allocation to Long Range Planning 13.008 UtilitiesAnalysis of Time Worked10050230 - Building Maintenance 14.004 Janitorial - OtherSquare Feet by Department 14.005 Janitorial - City HallSquare Feet by Department 14.006 Janitorial - Corp YardSquare Feet by Department 14.007 Janitorial - 919 Palm Street Square Feet by Department 14.008 UtilitiesUtilities Square Footage by Fund/Department 14.009 Parking Facility Maintenance Direct Allocation to Parking, Fund 510 14.010 MaintenanceMaintenance Square Footage by Fund/Department10050340 - Vehicle & Equipment Maintenace 15.004 FleetCount of Vehicle Equivalent Unit by Department/Division10050410 - CIP Project Engineering 16.004 Project EngineeringNumber of Project Hours by Fund10050500 - Transportation/Plan Engineering 17.004 ParkingDirect Allocation to Fund510 Parking 17.005 TransitDirect Allocation to Fund 530 Transit 17.006 Development ReviewDirect Allocation to Development Review 17.007 Long Range PlanDirect Allocation to Long Range Plan10011251 - Natural Resources Protection (Utility Services) 18.004 Program SupportAgreed Upon Amount Based On Services Performed10085301 - Hazard Prevention (Utility Svc) 19.004 Fire HydrantAmount Is Tied To Cost Of Interns Performing Hydrant Service10040500 - Eng Dev Rev (Utility Services) 20.004 Utility ServicesTime Spent by Utilities on Behalf of Engineering Development Review City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 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/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeCosts to be allocatedDetail page 25Schedule 1.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: Departmental cost adjustments: CITY HALL$30,728 919 PALM$77,380 CORPORATE YARD $71,575 Total departmental cost adjustments:$179,683 $179,683 Total to be allocated$179,683 $179,683 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeSchedule of costs to beallocated by functionDetail page 26Schedule 1.0032017TotalGeneral & AdminCity Hall919 PalmCorporation YardOther Expense and CostSALARIES & WAGESFRINGE BENEFITSCost AdjustmentsCITY HALL $30,728 $30,728 919 PALM $77,380 $77,380 CORPORATE YARD $71,575 $71,575 Functional Cost$179,683 $30,728 $77,380 $71,575 Allocable Costs$179,683 $30,728 $77,380 $71,575 1st Allocation$179,683 $30,728 $77,380 $71,575 Functional CostAllocable Costs2nd AllocationTotal allocated$179,683 $30,728 $77,380 $71,575 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDetail allocation ofCity HallDetail page 27Schedule 1.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 938 6.686 % $2,055 $2,055 $2,055 City Council 2,502 17.834 % $5,480 $5,480 $5,480 Cultural Activities 110 0.784 % $241 $241 $241 Economic Development 100 0.713 % $219 $219 $219 Natural Resource Protection 214 1.525 % $469 $469 $469 City Attorney 550 3.920 % $1,205 $1,205 $1,205 Administration & Records 906 6.458 % $1,984 $1,984 $1,984 Finance 3,537 25.212 % $7,747 $7,747 $7,747 Network Services 2,484 17.706 % $5,441 $5,441 $5,441 Human Resources 1,000 7.128 % $2,190 $2,190 $2,190 Risk Management 135 0.962 % $296 $296 $296 Building Maintenance 1,472 10.493 % $3,224 $3,224 $3,224 FD290 Tourism Bid Fund 81 0.579 % $177 $177 $177 Total14,029 100.000 %$30,728 $30,728 $30,728 (A) Alloc basis:Total Square Footage Occupied By DepartmentSource:Build Maint Square Footage IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDetail allocation of919 PalmDetail page 28Schedule 1.0052017User 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/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDetail allocation ofCorporation YardDetail page 29Schedule 1.0062017User 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/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDepartmental CostAllocation SummaryDetail page 30Schedule 1.0072017TotalCity Hall919 PalmCorporation YardCity Council$5,480 $5,480 City Administration $2,055 $2,055 City Attorney$1,205 $1,205 Administration & Records $1,984 $1,984 Finance $7,747 $7,747 Network Services $5,441 $5,441 Geographic Information Services $4,806 $4,806 Human Resources $2,190 $2,190 Risk Management $296 $296 Public Works Administration $19,844 $19,844 Building Maintenance $3,224 $3,224 Vehicle & Equipment Maintenace $2,556 $2,556 CIP Project Engineering $16,838 $16,838 Transportation/Plan Engineering $430 $430 Cultural Activities $241 $241 Economic Development $219 $219 Natural Resource Protection $469 $469 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 $177 $177 FD500 Water Fund $11,503 $11,503 FD520 Sewer Fund $11,503 $11,503 FD530 Transit Fund $516 $516 Total$179,683 $30,728 $77,380 $71,575 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 3.01 CITY COUNCIL NATURE AND EXTENT OF SERVICE The City Council is the legislative and executive, policy-setting body. The Council consists of the Mayor, Vice Mayor and three Council Members. The Council enacts local laws, resolutions, and policies required by law and recommended by staff and constituents. Costs are allocated as follows: City Council - These costs are associated with Citywide Administration and are allocated based upon operating expenditures by fund/department/division. IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilCosts to be allocatedDetail page 32Schedule 2.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $155,161 $155,161 Allocated additions: 10000000 - Building Charge $5,480 $5,480 10010100 - City Administration$1,700 $1,700 10015100 - City Attorney$1,331 $1,331 10020100 - Administration & Records$51,050 $51,050 10025100 - Finance $4,439 $4,439 10025300 - Network Services$20,289 $20,289 10026100 - Support Services$200 $200 10050230 - Building Maintenance$31,875 $31,875 Total allocated additions:$5,480 $110,884 $116,364 $116,364 Total to be allocated$160,641 $110,884 $271,525 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilSchedule of costs to beallocated by functionDetail page 33Schedule 2.0032017TotalGeneral & AdminCity CouncilWages & BenefitsSALARIES & WAGES$76,879 $76,879 FRINGE BENEFITS$56,783 $56,783 Other Expense and CostSERVICES & SUPPLIES$21,499 $21,499 Departmental Expenditures$155,161 $155,161 Additions: 1stOther$5,480 $5,480 Functional Cost$160,641 $5,480 $155,161 Reallocate Admin($5,480) $5,480 Allocable Costs$160,641 $160,641 1st Allocation$160,641 $160,641 Additions: 2ndOther$110,884 $110,884 Functional Cost$110,884 $110,884 Reallocate Admin($110,884) $110,884 Allocable Costs$110,884 $110,884 2nd Allocation$110,884 $110,884 Total allocated$271,525 $271,525 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilDetail allocation ofCity CouncilDetail page 34Schedule 2.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 978,227 1.222 % $1,962 $1,962 $1,354 $3,316 Cultural Activities 309,620 0.387 % $621 $621 $429 $1,050 Economic Development 247,329 0.309 % $496 $496 $342 $838 Natural Resource Protection 366,356 0.457 % $735 $735 $507 $1,242 Community Promotion 405,301 0.506 % $813 $813 $561 $1,374 City Attorney 1,051,513 1.313 % $2,109 $2,109 $1,456 $3,565 Administration & Records 638,203 0.797 % $1,280 $1,280 $884 $2,164 Finance 2,055,486 2.567 % $4,123 $4,123 $2,846 $6,969 Network Services 2,589,844 3.234 % $5,195 $5,195 $3,586 $8,781 Support Services 223,952 0.280 % $449 $449 $310 $759 Human Resources 947,446 1.183 % $1,901 $1,901 $1,312 $3,213 Risk Management 3,092,073 3.861 % $6,203 $6,203 $4,281 $10,484 Wellness Program 13,685 0.017 % $27 $27 $19 $46 Community Development Admin 787,611 0.984 % $1,580 $1,580 $1,091 $2,671 Commissions & Committees 31,328 0.039 % $63 $63 $43 $106 Development Review 1,057,165 1.320 % $2,121 $2,121 $1,464 $3,585 Long Range Planning 765,403 0.956 % $1,535 $1,535 $1,060 $2,595 Building and Safety 1,717,695 2.145 % $3,446 $3,446 $2,378 $5,824 Public Works Administration 956,918 1.195 % $1,920 $1,920 $1,325 $3,245 Landscape & Park Maintenance 2,235,288 2.791 % $4,484 $4,484 $3,095 $7,579 Swim Center Maintenance 441,527 0.551 % $886 $886 $611 $1,497 Tree Maintenance 556,092 0.694 % $1,116 $1,116 $770 $1,886 Building Maintenance 1,183,301 1.478 % $2,374 $2,374 $1,638 $4,012 Streets & Sidewalk Maintenance 1,103,969 1.379 % $2,215 $2,215 $1,529 $3,744 Flood Control 414,277 0.517 % $831 $831 $574 $1,405 Traffic Signals & Lights 392,754 0.490 % $788 $788 $544 $1,332 Vehicle & Equipment Maintenace 1,053,624 1.316 % $2,114 $2,114 $1,459 $3,573 Eng Dev Rev 639,879 0.799 % $1,284 $1,284 $886 $2,170 CIP Project Engineering 1,831,513 2.287 % $3,674 $3,674 $2,536 $6,210 Transportation/Plan Engineering 819,832 1.024 % $1,645 $1,645 $1,135 $2,780 Human Relations 249,796 0.312 % $501 $501 $346 $847 Recreation Administration 731,561 0.914 % $1,467 $1,467 $1,013 $2,480 Facilities - Parks and Recreation 216,065 0.270 % $433 $433 $299 $732 Recreational Sports 324,149 0.405 % $650 $650 $449 $1,099 Youth Services 896,747 1.120 % $1,799 $1,799 $1,242 $3,041 Community Services 254,379 0.318 % $510 $510 $352 $862 Ranger Program 367,224 0.459 % $737 $737 $508 $1,245 Aquatics & Sinsheimer Park 402,050 0.502 % $806 $806 $557 $1,363 Police Adminstration 1,559,179 1.947 % $3,128 $3,128 $2,159 $5,287 Patrol 7,002,001 8.744 % $14,046 $14,046 $9,695 $23,741 Investigations 2,675,812 3.341 % $5,368 $5,368 $3,705 $9,073 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilDetail allocation ofCity CouncilDetail page 35Schedule 2.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNeighborhood Services 230,415 0.288 % $462 $462 $319 $781 Traffic Safety 827,890 1.034 % $1,661 $1,661 $1,146 $2,807 Fire Administration 880,871 1.100 % $1,767 $1,767 $1,220 $2,987 Emergency Response 9,425,296 11.770 % $18,907 $18,907 $13,051 $31,958 Hazard Prevention 907,853 1.134 % $1,821 $1,821 $1,257 $3,078 Training Services 89,315 0.112 % $179 $179 $124 $303 Technical Services 42,208 0.053 % $85 $85 $58 $143 Disaster Preparedness 63,001 0.079 % $126 $126 $87 $213 FD210 Downtown Bid Fund 232,473 0.290 % $466 $466 $322 $788 FD240 CDBG Fund 129,260 0.161 % $259 $259 $179 $438 FD500 Water Fund 5,282,563 6.596 % $10,597 $10,597 $7,314 $17,911 FD510 Parking Fund 1,986,426 2.481 % $3,985 $3,985 $2,750 $6,735 FD520 Sewer Fund 6,400,484 7.992 % $12,839 $12,839 $8,862 $21,701 Golf Course Oper & Maint 614,220 0.767 % $1,232 $1,232 $850 $2,082 FD640 Reservoir Operations 857,965 1.071 % $1,721 $1,721 $1,188 $2,909 Geographic Information Services 652,811 0.815 % $1,310 $1,310 $904 $2,214 FD290 Tourism Bid Fund 1,363,063 1.702 % $2,734 $2,734 $1,887 $4,621 FD530 Transit Fund 3,128,402 3.907 % $6,275 $6,275 $4,332 $10,607 Development Services 106,319 0.133 % $213 $213 $147 $360 FD250 Law Enforcement Grant Fund 78,860 0.098 % $158 $158 $109 $267 FD625 Jack House Fund 1,662 0.002 % $3 $3 $2 $5 Fire Apparatus Service 341,281 0.426 % $685 $685 $473 $1,158 Rental Housing Inspection 366,943 0.458 % $736 $736 $508 $1,244 Police Support Services 2,414,266 3.015 % $4,843 $4,843 $3,343 $8,186 Recruit Academy 67,660 0.084 % $136 $136 $94 $230 Special Event 2,577 0.003 % $5 $5 $4 $9 FD300 Debt Service Fund 1,300 -0.001% $1 $1 $4 $5 Total80,081,558 100.000 %$160,641 $160,641 $110,884 $271,525 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilDepartmental CostAllocation SummaryDetail page 36Schedule 2.0052017TotalCity CouncilCity Administration$3,316 $3,316 City Attorney$3,565 $3,565 Administration & Records$2,164 $2,164 Finance $6,969 $6,969 Network Services$8,781 $8,781 Geographic Information Services$2,214 $2,214 Support Services$759 $759 Human Resources$3,213 $3,213 Risk Management$10,484 $10,484 Wellness Program$46 $46 Public Works Administration$3,245 $3,245 Building Maintenance$4,012 $4,012 Vehicle & Equipment Maintenace$3,573 $3,573 CIP Project Engineering$6,210 $6,210 Transportation/Plan Engineering$2,780 $2,780 Cultural Activities$1,050 $1,050 Economic Development$838 $838 Natural Resource Protection$1,242 $1,242 Community Promotion$1,374 $1,374 Human Relations$847 $847 Community Development Admin$2,671 $2,671 Commissions & Committees$106 $106 Development Review$3,585 $3,585 Long Range Planning$2,595 $2,595 Building and Safety$5,824 $5,824 Eng Dev Rev $2,170 $2,170 Landscape & Park Maintenance$7,579 $7,579 Swim Center Maintenance$1,497 $1,497 Tree Maintenance$1,886 $1,886 Streets & Sidewalk Maintenance$3,744 $3,744 Flood Control$1,405 $1,405 Traffic Signals & Lights$1,332 $1,332 Development Services$360 $360 Rental Housing Inspection$1,244 $1,244 Recreation Administration$2,480 $2,480 Facilities - Parks and Recreation$732 $732 Recreational Sports$1,099 $1,099 Youth Services$3,041 $3,041 Community Services$862 $862 Ranger Program$1,245 $1,245 Aquatics & Sinsheimer Park$1,363 $1,363 Golf Course Oper & Maint$2,082 $2,082 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilDepartmental CostAllocation SummaryDetail page 37Schedule 2.0052017TotalCity CouncilPolice Adminstration$5,287 $5,287 Patrol$23,741 $23,741 Investigations$9,073 $9,073 Police Support Services$8,186 $8,186 Neighborhood Services$781 $781 Traffic Safety$2,807 $2,807 Fire Administration$2,987 $2,987 Emergency Response$31,958 $31,958 Fire Apparatus Service$1,158 $1,158 Hazard Prevention$3,078 $3,078 Training Services$303 $303 Recruit Academy$230 $230 Technical Services$143 $143 Disaster Preparedness$213 $213 Special Event$9 $9 FD210 Downtown Bid Fund$788 $788 FD240 CDBG Fund$438 $438 FD250 Law Enforcement Grant Fund$267 $267 FD290 Tourism Bid Fund$4,621 $4,621 FD300 Debt Service Fund$5 $5 FD500 Water Fund$17,911 $17,911 FD510 Parking Fund$6,735 $6,735 FD520 Sewer Fund$21,701 $21,701 FD530 Transit Fund$10,607 $10,607 FD625 Jack House Fund$5 $5 FD640 Reservoir Operations$2,909 $2,909 Total$271,525 $271,525 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 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. IT and GIS - These costs are associated with supervision of Information Technology and Geographic Information Services. Costs are allocated evenly between the departments. Economic Development - These costs are associated with supervision of Economic Development. Costs are allocated directly to Economic Development. Natural Resource Planning - These costs are associated with supervision of Natural Resource Planning. Costs are allocated to Natural Resource Planning. IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationCosts to be allocatedDetail page 39Schedule 3.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $978,227 $978,227 Allocated additions: 10000000 - Building Charge $2,055 $2,055 10010200 - City Council $1,962 $1,354 $3,316 10015100 - City Attorney$8,390 $8,390 10020100 - Administration & Records$22,402 $22,402 10025100 - Finance $16,555 $16,555 10025300 - Network Services$22,208 $22,208 10025450 - Geographic Information Services$78,930 $78,930 10026100 - Support Services$1,764 $1,764 10030100 - Human Resources$10,466 $10,466 10030200 - Risk Management$32,577 $32,577 10030300 - Wellness Program$127 $127 10050230 - Building Maintenance$11,950 $11,950 10050340 - Vehicle & Equipment Maintenace$2,638 $2,638 Total allocated additions:$4,017 $209,361 $213,378 $213,378 Total to be allocated$982,244 $209,361 $1,191,605 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationSchedule of costs to beallocated by functionDetail page 40Schedule 3.0032017TotalGeneral & AdminCitywide AdministrationIT & GISEconomic DevelopmentNatural Resource PlanningWages & BenefitsSALARIES & WAGES $597,794 $528,457 $17,334 $34,669 $17,334 FRINGE BENEFITS $242,985 $214,802 $7,046 $14,092 $7,045 Other Expense and CostSERVICES & SUPPLIES $137,448 $121,506 $3,986 $7,971 $3,985 Departmental Expenditures$978,227 $864,765 $28,366 $56,732 $28,364 Additions: 1stOther $4,017 $4,017 Functional Cost$982,244 $4,017 $864,765 $28,366 $56,732 $28,364 Reallocate Admin ($4,017) $3,551 $116 $233 $117 Allocable Costs$982,244 $868,316 $28,482 $56,965 $28,481 1st Allocation$982,244 $868,316 $28,482 $56,965 $28,481 Additions: 2ndOther $209,361 $209,361 Functional Cost$209,361 $209,361 Reallocate Admin ($209,361) $185,078 $6,071 $12,142 $6,070 Allocable Costs$209,361 $185,078 $6,071 $12,142 $6,070 2nd Allocation$209,361 $185,078 $6,071 $12,142 $6,070 Total allocated$1,191,605 $1,053,394 $34,553 $69,107 $34,551 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofCitywide AdministrationDetail page 41Schedule 3.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 155,161 0.196 % $1,700 $1,700 $1,700 Cultural Activities 309,620 0.391 % $3,392 $3,392 $724 $4,116 Economic Development 247,329 0.312 % $2,710 $2,710 $579 $3,289 Natural Resource Protection 366,356 0.462 % $4,014 $4,014 $857 $4,871 Community Promotion 405,301 0.511 % $4,440 $4,440 $948 $5,388 City Attorney 1,051,513 1.327 % $11,520 $11,520 $2,460 $13,980 Administration & Records 638,203 0.805 % $6,992 $6,992 $1,493 $8,485 Finance 2,055,486 2.593 % $22,519 $22,519 $4,809 $27,328 Network Services 2,589,844 3.268 % $28,373 $28,373 $6,059 $34,432 Support Services 223,952 0.283 % $2,454 $2,454 $524 $2,978 Human Resources 947,446 1.195 % $10,380 $10,380 $2,217 $12,597 Risk Management 3,092,073 3.901 % $33,875 $33,875 $7,235 $41,110 Wellness Program 13,685 0.017 % $150 $150 $32 $182 Community Development Admin 787,611 0.994 % $8,629 $8,629 $1,843 $10,472 Commissions & Committees 31,328 0.040 % $343 $343 $73 $416 Development Review 1,057,165 1.334 % $11,582 $11,582 $2,473 $14,055 Long Range Planning 765,403 0.966 % $8,385 $8,385 $1,791 $10,176 Building and Safety 1,717,695 2.167 % $18,818 $18,818 $4,019 $22,837 Public Works Administration 956,918 1.207 % $10,484 $10,484 $2,239 $12,723 Landscape & Park Maintenance 2,235,288 2.820 % $24,489 $24,489 $5,230 $29,719 Swim Center Maintenance 441,527 0.557 % $4,837 $4,837 $1,033 $5,870 Tree Maintenance 556,092 0.702 % $6,092 $6,092 $1,301 $7,393 Building Maintenance 1,183,301 1.493 % $12,964 $12,964 $2,769 $15,733 Streets & Sidewalk Maintenance 1,103,969 1.393 % $12,095 $12,095 $2,583 $14,678 Flood Control 414,277 0.523 % $4,539 $4,539 $969 $5,508 Traffic Signals & Lights 392,754 0.496 % $4,303 $4,303 $919 $5,222 Vehicle & Equipment Maintenace 1,053,624 1.329 % $11,543 $11,543 $2,465 $14,008 Eng Dev Rev 639,879 0.807 % $7,010 $7,010 $1,497 $8,507 CIP Project Engineering 1,831,513 2.311 % $20,065 $20,065 $4,285 $24,350 Transportation/Plan Engineering 819,832 1.034 % $8,982 $8,982 $1,918 $10,900 Human Relations 249,796 0.315 % $2,737 $2,737 $584 $3,321 Recreation Administration 731,561 0.923 % $8,015 $8,015 $1,712 $9,727 Facilities - Parks and Recreation 216,065 0.273 % $2,367 $2,367 $506 $2,873 Recreational Sports 324,149 0.409 % $3,551 $3,551 $758 $4,309 Youth Services 896,747 1.131 % $9,824 $9,824 $2,098 $11,922 Community Services 254,379 0.321 % $2,787 $2,787 $595 $3,382 Ranger Program 367,224 0.463 % $4,023 $4,023 $859 $4,882 Aquatics & Sinsheimer Park 402,050 0.507 % $4,405 $4,405 $941 $5,346 Police Adminstration 1,559,179 1.967 % $17,082 $17,082 $3,648 $20,730 Patrol 7,002,001 8.834 % $76,710 $76,710 $16,383 $93,093 Investigations 2,675,812 3.376 % $29,315 $29,315 $6,261 $35,576 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofCitywide AdministrationDetail page 42Schedule 3.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNeighborhood Services 230,415 0.291 % $2,524 $2,524 $539 $3,063 Traffic Safety 827,890 1.045 % $9,070 $9,070 $1,937 $11,007 Fire Administration 880,871 1.111 % $9,650 $9,650 $2,061 $11,711 Emergency Response 9,425,296 11.892 % $103,259 $103,259 $22,052 $125,311 Hazard Prevention 907,853 1.145 % $9,946 $9,946 $2,124 $12,070 Training Services 89,315 0.113 % $978 $978 $209 $1,187 Technical Services 42,208 0.053 % $462 $462 $99 $561 Disaster Preparedness 63,001 0.079 % $690 $690 $147 $837 FD210 Downtown Bid Fund 232,473 0.293 % $2,547 $2,547 $544 $3,091 FD240 CDBG Fund 129,260 0.163 % $1,416 $1,416 $302 $1,718 FD500 Water Fund 5,282,563 6.665 % $57,873 $57,873 $12,360 $70,233 FD510 Parking Fund 1,986,426 2.506 % $21,762 $21,762 $4,648 $26,410 FD520 Sewer Fund 6,400,484 8.075 % $70,120 $70,120 $14,975 $85,095 Golf Course Oper & Maint 614,220 0.775 % $6,729 $6,729 $1,437 $8,166 FD640 Reservoir Operations 857,965 1.082 % $9,399 $9,399 $2,007 $11,406 Geographic Information Services 652,811 0.824 % $7,152 $7,152 $1,527 $8,679 FD290 Tourism Bid Fund 1,363,063 1.720 % $14,933 $14,933 $3,189 $18,122 FD530 Transit Fund 3,128,402 3.947 % $34,273 $34,273 $7,320 $41,593 Development Services 106,319 0.134 % $1,165 $1,165 $249 $1,414 FD250 Law Enforcement Grant Fund 78,860 0.099 % $864 $864 $185 $1,049 FD625 Jack House Fund 1,662 0.002 % $18 $18 $4 $22 Fire Apparatus Service 341,281 0.431 % $3,739 $3,739 $798 $4,537 Rental Housing Inspection 366,943 0.463 % $4,020 $4,020 $859 $4,879 Police Support Services 2,414,266 3.046 % $26,449 $26,449 $5,649 $32,098 Recruit Academy 67,660 0.085 % $741 $741 $158 $899 Special Event 2,577 0.003 % $28 $28 $6 $34 FD300 Debt Service Fund 1,300 0.005 % $14 $14 $4 $18 Total79,258,492 100.000 %$868,316 $868,316 $185,078 $1,053,394 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofIT & GISDetail page 43Schedule 3.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNetwork Services 50 50.000 % $14,241 $14,241 $3,036 $17,277 Geographic Information Services 50 50.000 % $14,241 $14,241 $3,035 $17,276 Total100 100.000 %$28,482 $28,482 $6,071 $34,553 (A) Alloc basis:Source: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofEconomic DevelopmentDetail page 44Schedule 3.0062017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedEconomic Development 100 100.000 % $56,965 $56,965 $12,142 $69,107 Total100 100.000 %$56,965 $56,965 $12,142 $69,107 (A) Alloc basis:Source: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofNatural Resource PlanningDetail page 45Schedule 3.0072017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNatural Resource Protection 100 100.000 % $28,481 $28,481 $6,070 $34,551 Total100 100.000 %$28,481 $28,481 $6,070 $34,551 (A) Alloc basis:Source: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDepartmental CostAllocation SummaryDetail page 46Schedule 3.0082017TotalCitywide AdministrationIT & GISEconomic DevelopmentNatural Resource PlanningCity Council $1,700 $1,700 City Attorney $13,980 $13,980 Administration & Records $8,485 $8,485 Finance $27,328 $27,328 Network Services $51,709 $34,432 $17,277 Geographic Information Services $25,955 $8,679 $17,276 Support Services $2,978 $2,978 Human Resources $12,597 $12,597 Risk Management $41,110 $41,110 Wellness Program $182 $182 Public Works Administration $12,723 $12,723 Building Maintenance $15,733 $15,733 Vehicle & Equipment Maintenace $14,008 $14,008 CIP Project Engineering $24,350 $24,350 Transportation/Plan Engineering $10,900 $10,900 Cultural Activities $4,116 $4,116 Economic Development $72,396 $3,289 $69,107 Natural Resource Protection $39,422 $4,871 $34,551 Community Promotion $5,388 $5,388 Human Relations $3,321 $3,321 Community Development Admin $10,472 $10,472 Commissions & Committees $416 $416 Development Review $14,055 $14,055 Long Range Planning $10,176 $10,176 Building and Safety $22,837 $22,837 Eng Dev Rev $8,507 $8,507 Landscape & Park Maintenance $29,719 $29,719 Swim Center Maintenance $5,870 $5,870 Tree Maintenance $7,393 $7,393 Streets & Sidewalk Maintenance $14,678 $14,678 Flood Control $5,508 $5,508 Traffic Signals & Lights $5,222 $5,222 Development Services $1,414 $1,414 Rental Housing Inspection $4,879 $4,879 Recreation Administration $9,727 $9,727 Facilities - Parks and Recreation $2,873 $2,873 Recreational Sports $4,309 $4,309 Youth Services $11,922 $11,922 Community Services $3,382 $3,382 Ranger Program $4,882 $4,882 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDepartmental CostAllocation SummaryDetail page 47Schedule 3.0082017TotalCitywide AdministrationIT & GISEconomic DevelopmentNatural Resource PlanningAquatics & Sinsheimer Park $5,346 $5,346 Golf Course Oper & Maint $8,166 $8,166 Police Adminstration $20,730 $20,730 Patrol $93,093 $93,093 Investigations $35,576 $35,576 Police Support Services $32,098 $32,098 Neighborhood Services $3,063 $3,063 Traffic Safety $11,007 $11,007 Fire Administration $11,711 $11,711 Emergency Response $125,311 $125,311 Fire Apparatus Service $4,537 $4,537 Hazard Prevention $12,070 $12,070 Training Services $1,187 $1,187 Recruit Academy $899 $899 Technical Services $561 $561 Disaster Preparedness $837 $837 Special Event $34 $34 FD210 Downtown Bid Fund $3,091 $3,091 FD240 CDBG Fund $1,718 $1,718 FD250 Law Enforcement Grant Fund $1,049 $1,049 FD290 Tourism Bid Fund $18,122 $18,122 FD300 Debt Service Fund $18 $18 FD500 Water Fund $70,233 $70,233 FD510 Parking Fund $26,410 $26,410 FD520 Sewer Fund $85,095 $85,095 FD530 Transit Fund $41,593 $41,593 FD625 Jack House Fund $22 $22 FD640 Reservoir Operations $11,406 $11,406 Total$1,191,605 $1,053,394 $34,553 $69,107 $34,551 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 4.01 CITY ATTORNEY NATURE AND EXTENT OF SERVICE The City Attorney ensures that the City conducts its activities in accordance with various laws and guidelines as well as in conformance with the City Charter; The City Attorney also represents the City in civil litigation, and ensures that violators of the City laws are prosecuted. Program goals include: minimizing liability exposure, providing prompt and thorough legal advice, and ensuring general compliance with City laws and regulations. The City Attorney’s office serves all City Departments and directly staffs the Planning Commission and City Council, and provides review, advice and support services to other City Boards and Commissions Costs are allocated as follows: City Attorney - These costs are associated with activities of the City Attorney and are allocated based upon total operating expenditures by fund/department/division. Certain costs are not allocated due to the nature of the case they were related to. IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyCosts to be allocatedDetail page 49Schedule 4.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,051,513 $1,051,513 Deductions: LEGAL SERVICES ($387,219) Total deductions:($387,219)($387,219) Allocated additions: 10000000 - Building Charge $1,205 $1,205 10010200 - City Council $2,109 $1,456 $3,565 10010100 - City Administration $11,520 $2,460 $13,980 10020100 - Administration & Records$38,749 $38,749 10025100 - Finance $17,536 $17,536 10025300 - Network Services$17,861 $17,861 10026100 - Support Services$1,984 $1,984 10030100 - Human Resources$7,850 $7,850 10030200 - Risk Management$24,433 $24,433 10030300 - Wellness Program$159 $159 10050230 - Building Maintenance$7,007 $7,007 Total allocated additions:$14,834 $119,495 $134,329 $134,329 Total to be allocated$679,128 $119,495 $798,623 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneySchedule of costs to beallocated by functionDetail page 50Schedule 4.0032017TotalGeneral & AdminCity AttorneyWages & BenefitsSALARIES & WAGES$463,219 $463,219 FRINGE BENEFITS$185,028 $185,028 Other Expense and CostSERVICES & SUPPLIES$16,047 $16,047 LEGAL SERVICES$387,219 $387,219 Departmental Expenditures$1,051,513 $387,219 $664,294 Cost AdjustmentsDeductions($387,219) ($387,219)Additions: 1stOther$14,834 $14,834 Functional Cost$679,128 $14,834 $664,294 Reallocate Admin($14,834) $14,834 Allocable Costs$679,128 $679,128 1st Allocation$679,128 $679,128 Additions: 2ndOther$119,495 $119,495 Functional Cost$119,495 $119,495 Reallocate Admin($119,495) $119,495 Allocable Costs$119,495 $119,495 2nd Allocation$119,495 $119,495 Total allocated$798,623 $798,623 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDetail allocation ofCity AttorneyDetail page 51Schedule 4.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 978,227 1.235 % $8,390 $8,390 $8,390 City Council 155,161 0.196 % $1,331 $1,331 $1,331 Cultural Activities 309,620 0.391 % $2,655 $2,655 $474 $3,129 Economic Development 247,329 0.312 % $2,121 $2,121 $379 $2,500 Natural Resource Protection 366,356 0.463 % $3,142 $3,142 $561 $3,703 Community Promotion 405,301 0.512 % $3,476 $3,476 $621 $4,097 Administration & Records 638,203 0.806 % $5,474 $5,474 $977 $6,451 Finance 2,055,486 2.596 % $17,629 $17,629 $3,147 $20,776 Network Services 2,589,844 3.271 % $22,212 $22,212 $3,965 $26,177 Support Services 223,952 0.283 % $1,921 $1,921 $343 $2,264 Human Resources 947,446 1.196 % $8,126 $8,126 $1,451 $9,577 Risk Management 3,092,073 3.905 % $26,519 $26,519 $4,734 $31,253 Wellness Program 13,685 0.017 % $117 $117 $21 $138 Community Development Admin 787,611 0.995 % $6,755 $6,755 $1,206 $7,961 Commissions & Committees 31,328 0.040 % $269 $269 $48 $317 Development Review 1,057,165 1.335 % $9,067 $9,067 $1,618 $10,685 Long Range Planning 765,403 0.967 % $6,564 $6,564 $1,172 $7,736 Building and Safety 1,717,695 2.169 % $14,732 $14,732 $2,630 $17,362 Public Works Administration 956,918 1.208 % $8,207 $8,207 $1,465 $9,672 Landscape & Park Maintenance 2,235,288 2.823 % $19,171 $19,171 $3,422 $22,593 Swim Center Maintenance 441,527 0.558 % $3,787 $3,787 $676 $4,463 Tree Maintenance 556,092 0.702 % $4,769 $4,769 $851 $5,620 Building Maintenance 1,183,301 1.494 % $10,149 $10,149 $1,812 $11,961 Streets & Sidewalk Maintenance 1,103,969 1.394 % $9,468 $9,468 $1,690 $11,158 Flood Control 414,277 0.523 % $3,553 $3,553 $634 $4,187 Traffic Signals & Lights 392,754 0.496 % $3,368 $3,368 $601 $3,969 Vehicle & Equipment Maintenace 1,053,624 1.331 % $9,036 $9,036 $1,613 $10,649 Eng Dev Rev 639,879 0.808 % $5,488 $5,488 $980 $6,468 CIP Project Engineering 1,831,513 2.313 % $15,708 $15,708 $2,804 $18,512 Transportation/Plan Engineering 819,832 1.035 % $7,031 $7,031 $1,255 $8,286 Human Relations 249,796 0.315 % $2,142 $2,142 $382 $2,524 Recreation Administration 731,561 0.924 % $6,274 $6,274 $1,120 $7,394 Facilities - Parks and Recreation 216,065 0.273 % $1,853 $1,853 $331 $2,184 Recreational Sports 324,149 0.409 % $2,780 $2,780 $496 $3,276 Youth Services 896,747 1.132 % $7,691 $7,691 $1,373 $9,064 Community Services 254,379 0.321 % $2,182 $2,182 $389 $2,571 Ranger Program 367,224 0.464 % $3,149 $3,149 $562 $3,711 Aquatics & Sinsheimer Park 402,050 0.508 % $3,448 $3,448 $616 $4,064 Police Adminstration 1,559,179 1.969 % $13,372 $13,372 $2,387 $15,759 Patrol 7,002,001 8.843 % $60,052 $60,052 $10,720 $70,772 Investigations 2,675,812 3.379 % $22,949 $22,949 $4,097 $27,046 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDetail allocation ofCity AttorneyDetail page 52Schedule 4.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNeighborhood Services 230,415 0.291 % $1,976 $1,976 $353 $2,329 Traffic Safety 827,890 1.046 % $7,100 $7,100 $1,267 $8,367 Fire Administration 880,871 1.112 % $7,555 $7,555 $1,349 $8,904 Emergency Response 9,425,296 11.903 % $80,836 $80,836 $14,430 $95,266 Hazard Prevention 907,853 1.146 % $7,786 $7,786 $1,390 $9,176 Training Services 89,315 0.113 % $766 $766 $137 $903 Technical Services 42,208 0.053 % $362 $362 $65 $427 Disaster Preparedness 63,001 0.080 % $540 $540 $96 $636 FD210 Downtown Bid Fund 232,473 0.294 % $1,994 $1,994 $356 $2,350 FD240 CDBG Fund 129,260 0.163 % $1,109 $1,109 $198 $1,307 FD500 Water Fund 5,282,563 6.671 % $45,306 $45,306 $8,087 $53,393 FD510 Parking Fund 1,986,426 2.509 % $17,036 $17,036 $3,041 $20,077 FD520 Sewer Fund 6,400,484 8.083 % $54,893 $54,893 $9,799 $64,692 Golf Course Oper & Maint 614,220 0.776 % $5,268 $5,268 $940 $6,208 FD640 Reservoir Operations 857,965 1.083 % $7,358 $7,358 $1,314 $8,672 Geographic Information Services 652,811 0.824 % $5,599 $5,599 $999 $6,598 FD290 Tourism Bid Fund 1,363,063 1.721 % $11,690 $11,690 $2,087 $13,777 FD530 Transit Fund 3,128,402 3.951 % $26,831 $26,831 $4,789 $31,620 Development Services 106,319 0.134 % $912 $912 $163 $1,075 FD250 Law Enforcement Grant Fund 78,860 0.100 % $676 $676 $121 $797 FD625 Jack House Fund 1,662 0.002 % $14 $14 $3 $17 Fire Apparatus Service 341,281 0.431 % $2,927 $2,927 $522 $3,449 Rental Housing Inspection 366,943 0.463 % $3,147 $3,147 $562 $3,709 Police Support Services 2,414,266 3.049 % $20,706 $20,706 $3,696 $24,402 Recruit Academy 67,660 0.085 % $580 $580 $104 $684 Special Event 2,577 0.003 % $22 $22 $4 $26 FD300 Debt Service Fund 1,300 0.003 % $12 $12 $12 Total79,185,206 100.000 %$679,128 $679,128 $119,495 $798,623 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDepartmental CostAllocation SummaryDetail page 53Schedule 4.0052017TotalCity AttorneyCity Council$1,331 $1,331 City Administration$8,390 $8,390 Administration & Records$6,451 $6,451 Finance $20,776 $20,776 Network Services$26,177 $26,177 Geographic Information Services$6,598 $6,598 Support Services$2,264 $2,264 Human Resources$9,577 $9,577 Risk Management$31,253 $31,253 Wellness Program$138 $138 Public Works Administration$9,672 $9,672 Building Maintenance$11,961 $11,961 Vehicle & Equipment Maintenace$10,649 $10,649 CIP Project Engineering$18,512 $18,512 Transportation/Plan Engineering$8,286 $8,286 Cultural Activities$3,129 $3,129 Economic Development$2,500 $2,500 Natural Resource Protection$3,703 $3,703 Community Promotion$4,097 $4,097 Human Relations$2,524 $2,524 Community Development Admin$7,961 $7,961 Commissions & Committees$317 $317 Development Review$10,685 $10,685 Long Range Planning$7,736 $7,736 Building and Safety$17,362 $17,362 Eng Dev Rev $6,468 $6,468 Landscape & Park Maintenance$22,593 $22,593 Swim Center Maintenance$4,463 $4,463 Tree Maintenance$5,620 $5,620 Streets & Sidewalk Maintenance$11,158 $11,158 Flood Control$4,187 $4,187 Traffic Signals & Lights$3,969 $3,969 Development Services$1,075 $1,075 Rental Housing Inspection$3,709 $3,709 Recreation Administration$7,394 $7,394 Facilities - Parks and Recreation$2,184 $2,184 Recreational Sports$3,276 $3,276 Youth Services$9,064 $9,064 Community Services$2,571 $2,571 Ranger Program$3,711 $3,711 Aquatics & Sinsheimer Park$4,064 $4,064 Golf Course Oper & Maint$6,208 $6,208 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDepartmental CostAllocation SummaryDetail page 54Schedule 4.0052017TotalCity AttorneyPolice Adminstration$15,759 $15,759 Patrol$70,772 $70,772 Investigations$27,046 $27,046 Police Support Services$24,402 $24,402 Neighborhood Services$2,329 $2,329 Traffic Safety$8,367 $8,367 Fire Administration$8,904 $8,904 Emergency Response$95,266 $95,266 Fire Apparatus Service$3,449 $3,449 Hazard Prevention$9,176 $9,176 Training Services$903 $903 Recruit Academy$684 $684 Technical Services$427 $427 Disaster Preparedness$636 $636 Special Event$26 $26 FD210 Downtown Bid Fund$2,350 $2,350 FD240 CDBG Fund$1,307 $1,307 FD250 Law Enforcement Grant Fund$797 $797 FD290 Tourism Bid Fund$13,777 $13,777 FD300 Debt Service Fund$12 $12 FD500 Water Fund$53,393 $53,393 FD510 Parking Fund$20,077 $20,077 FD520 Sewer Fund$64,692 $64,692 FD530 Transit Fund$31,620 $31,620 FD625 Jack House Fund$17 $17 FD640 Reservoir Operations$8,672 $8,672 Total$798,623 $798,623 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 5.01 ADMINISTRATION & RECORDS NATURE AND EXTENT OF SERVICE The Office of the City Clerk works with the City Council, City Manager, and all city departments as well as the public to ensure the facilitation of the democratic process at the local level. The administration and records duties include Council meeting agenda coordination, information dissemination, records management, advisory body administration and oversight of the Public, Education and Government access channel (PEG) monies. The office also serves to facilitate election duties including election administration, disclosure reporting, elections campaign regulations, and statements of economic interests. Costs are allocated as follows: City Clerk Services - These costs are associated with activities of the Office of the City Clerk are allocated based on a count of City Council agenda items by fund/department/division. Public Counter/Main City Phone Number – These costs are associated with all non-direct phone calls and in person inquires 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/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationAdministration & RecordsCosts to be allocatedDetail page 56Schedule 5.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $638,203 $638,203 Deductions: ELECTION SERVICES ($37,290) Total deductions:($37,290)($37,290) Allocated additions: 10000000 - Building Charge $1,984 $1,984 10010200 - City Council $1,280 $884 $2,164 10010100 - City Administration $6,992 $1,493 $8,485 10015100 - City Attorney $5,474 $977 $6,451 10025100 - Finance $15,339 $15,339 10025300 - Network Services$40,611 $40,611 10026100 - Support Services$1,580 $1,580 10030100 - Human Resources$13,083 $13,083 10030200 - Risk Management$40,722 $40,722 10030300 - Wellness Program$191 $191 10050230 - Building Maintenance$11,542 $11,542 Total allocated additions:$15,730 $126,422 $142,152 $142,152 Total to be allocated$616,643 $126,422 $743,065 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationAdministration & RecordsSchedule of costs to beallocated by functionDetail page 57Schedule 5.0032017TotalGeneral & AdminCity Clerk ServicesMain SwitchboardElectionWages & BenefitsSALARIES & WAGES $317,254 $143,335 $132,993 $28,489 $12,437 FRINGE BENEFITS $149,094 $67,361 $62,500 $13,389 $5,844 Other Expense and CostSERVICES & SUPPLIES $134,565 $60,796 $56,410 $12,084 $5,275 ELECTION SERVICES $37,290 $37,290 Departmental Expenditures$638,203 $308,782 $251,903 $53,962 $23,556 Cost AdjustmentsDeductions ($37,290) ($37,290)Additions: 1stOther $15,730 $15,730 Functional Cost$616,643 $287,222 $251,903 $53,962 $23,556 Reallocate Admin($287,222) $219,634 $47,049 $20,539 Allocable Costs$616,643 $471,537 $101,011 $44,095 Unallocated ($44,095)($44,095)1st Allocation$572,548 $471,537 $101,011 Additions: 2ndOther $126,422 $126,422 Functional Cost$126,422 $126,422 Reallocate Admin($126,422) $96,673 $20,709 $9,040 Allocable Costs$126,422 $96,673 $20,709 $9,040 Unallocated ($9,040)($9,040)2nd Allocation$117,382 $96,673 $20,709 Total allocated$689,930 $568,210 $121,720 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationAdministration & RecordsDetail allocation ofCity Clerk ServicesDetail page 58Schedule 5.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration 8 2.279 % $10,747 $10,747 $2,875 $13,622 Fire Administration 6 1.709 % $8,060 $8,060 $2,156 $10,216 FD500 Water Fund 15 4.274 % $20,151 $20,151 $5,391 $25,542 FD520 Sewer Fund 9 2.564 % $12,091 $12,091 $3,234 $15,325 Recreation Administration 8 2.279 % $10,747 $10,747 $2,875 $13,622 Building and Safety 3 0.855 % $4,030 $4,030 $1,078 $5,108 Economic Development 2 0.570 % $2,687 $2,687 $719 $3,406 City Administration 16 4.558 % $21,495 $21,495 $21,495 Public Works Administration 14 3.989 % $18,808 $18,808 $5,031 $23,839 Long Range Planning 11 3.134 % $14,778 $14,778 $3,953 $18,731 City Attorney 28 7.977 % $37,615 $37,615 $37,615 Human Resources 10 2.849 % $13,434 $13,434 $3,594 $17,028 Finance 22 6.268 % $29,555 $29,555 $7,906 $37,461 Natural Resource Protection 5 1.425 % $6,717 $6,717 $1,797 $8,514 Community Promotion 4 1.140 % $5,374 $5,374 $1,438 $6,812 Development Review 14 3.989 % $18,808 $18,808 $5,031 $23,839 Community Development Admin 17 4.843 % $22,838 $22,838 $6,109 $28,947 Vehicle & Equipment Maintenace 2 0.570 % $2,687 $2,687 $719 $3,406 Landscape & Park Maintenance 2 0.570 % $2,687 $2,687 $719 $3,406 Neighborhood Services 3 0.855 % $4,030 $4,030 $1,078 $5,108 City Council 38 10.826 % $51,050 $51,050 $51,050 CIP Project Engineering 3 0.855 % $4,030 $4,030 $1,078 $5,108 FD530 Transit Fund 4 1.140 % $5,374 $5,374 $1,438 $6,812 All Other 59 16.809 % $79,261 $79,261 $21,203 $100,464 Commissions & Committees 8 2.279 % $10,747 $10,747 $2,875 $13,622 Eng Dev Rev 4 1.140 % $5,374 $5,374 $1,438 $6,812 Transportation/Plan Engineering 7 1.994 % $9,404 $9,404 $2,516 $11,920 FD510 Parking Fund 3 0.855 % $4,030 $4,030 $1,078 $5,108 Development Services 6 1.709 % $8,060 $8,060 $2,156 $10,216 Rental Housing Inspection 6 1.709 % $8,060 $8,060 $2,156 $10,216 FD240 CDBG Fund 5 1.425 % $6,717 $6,717 $1,797 $8,514 Building Maintenance 1 0.285 % $1,343 $1,343 $359 $1,702 Streets & Sidewalk Maintenance 2 0.570 % $2,687 $2,687 $719 $3,406 Flood ControlTraffic Signals & Lights 1 0.285 % $1,343 $1,343 $359 $1,702 Support Services - Grant 2 0.570 % $2,687 $2,687 $719 $3,406 Traffic Safety 1 0.285 % $1,343 $1,343 $359 $1,702 Hazard Prevention 2 0.567 % $2,688 $2,688 $720 $3,408 Total351 100.000 %$471,537 $471,537 $96,673 $568,210 (A) Alloc basis:Count of Council Agenda Items by Department/Division IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationAdministration & RecordsDetail allocation ofCity Clerk ServicesDetail page 59Schedule 5.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedSource:Clerk-Agenda item Tracking by Operating program IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationAdministration & RecordsDetail allocation ofMain SwitchboardDetail page 60Schedule 5.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration 550 1.235 % $1,247 $1,247 $261 $1,508 Fire Administration 600 1.347 % $1,361 $1,361 $285 $1,646 Flood Control 715 1.605 % $1,622 $1,622 $339 $1,961 Recreation Administration 600 1.347 % $1,361 $1,361 $285 $1,646 Building Maintenance 500 1.123 % $1,134 $1,134 $237 $1,371 Long Range Planning 400 0.898 % $907 $907 $190 $1,097 Building and Safety 1,532 3.440 % $3,474 $3,474 $727 $4,201 Development Review 900 2.021 % $2,041 $2,041 $427 $2,468 Economic Development 100 0.225 % $227 $227 $47 $274 Natural Resource Protection 200 0.449 % $454 $454 $95 $549 City Administration 400 0.898 % $907 $907 $907 Public Works Administration 700 1.572 % $1,588 $1,588 $332 $1,920 Recreational Sports 200 0.449 % $454 $454 $95 $549 Transportation/Plan Engineering 700 1.572 % $1,588 $1,588 $332 $1,920 CIP Project Engineering 1,600 3.592 % $3,629 $3,629 $759 $4,388 City Attorney 500 1.123 % $1,134 $1,134 $1,134 Human Resources 670 1.504 % $1,519 $1,519 $318 $1,837 Risk Management 130 0.292 % $295 $295 $62 $357 Finance 1,450 3.256 % $3,288 $3,288 $688 $3,976 Network Services 900 2.021 % $2,041 $2,041 $427 $2,468 Facilities - Parks and Recreation 200 0.449 % $454 $454 $95 $549 Vehicle & Equipment Maintenace 450 1.010 % $1,021 $1,021 $214 $1,235 Geographic Information Services 400 0.898 % $907 $907 $190 $1,097 Community Promotion 25 0.056 % $57 $57 $12 $69 Community Development Admin 668 1.500 % $1,515 $1,515 $317 $1,832 Landscape & Park Maintenance 1,300 2.919 % $2,948 $2,948 $617 $3,565 Swim Center Maintenance 200 0.449 % $454 $454 $95 $549 Tree Maintenance 500 1.123 % $1,134 $1,134 $237 $1,371 Streets & Sidewalk Maintenance 1,065 2.391 % $2,415 $2,415 $505 $2,920 Traffic Signals & Lights 200 0.449 % $454 $454 $95 $549 Eng Dev Rev 500 1.123 % $1,134 $1,134 $237 $1,371 Youth Services 300 0.674 % $680 $680 $142 $822 Community Services 200 0.449 % $454 $454 $95 $549 Ranger Program 400 0.898 % $907 $907 $190 $1,097 Patrol 4,300 9.654 % $9,752 $9,752 $2,041 $11,793 Investigations 1,200 2.694 % $2,721 $2,721 $569 $3,290 Police Support Services 2,021 4.537 % $4,583 $4,583 $959 $5,542 Neighborhood Services 179 0.402 % $406 $406 $85 $491 Traffic Safety 500 1.123 % $1,134 $1,134 $237 $1,371 Emergency Response 4,900 11.001 % $11,113 $11,113 $2,325 $13,438 Hazard Prevention 1,000 2.245 % $2,268 $2,268 $475 $2,743 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationAdministration & RecordsDetail allocation ofMain SwitchboardDetail page 61Schedule 5.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund 3,150 7.072 % $7,144 $7,144 $1,495 $8,639 FD520 Sewer Fund 3,770 8.464 % $8,550 $8,550 $1,789 $10,339 FD530 Transit Fund 400 0.898 % $907 $907 $190 $1,097 FD640 Reservoir Operations 390 0.876 % $884 $884 $185 $1,069 FD290 Tourism Bid Fund 175 0.393 % $397 $397 $83 $480 Golf Course Oper & Maint 500 1.123 % $1,134 $1,134 $237 $1,371 Aquatics & Sinsheimer Park 200 0.449 % $454 $454 $95 $549 FD510 Parking Fund 1,100 2.470 % $2,495 $2,495 $522 $3,017 Rental Housing Inspection 400 0.898 % $907 $907 $190 $1,097 Fire Apparatus Service 200 0.449 % $454 $454 $95 $549 Commissions & Committees 100 0.225 % $227 $227 $47 $274 FD240 CDBG Fund 200 0.449 % $454 $454 $95 $549 Development Services 100 0.221 % $222 $222 $48 $270 Total44,540 100.000 %$101,011 $101,011 $20,709 $121,720 (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/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationAdministration & RecordsDepartmental CostAllocation SummaryDetail page 62Schedule 5.0062017TotalCity Clerk ServicesMain SwitchboardCity Council$51,050 $51,050 City Administration$22,402 $21,495 $907 City Attorney$38,749 $37,615 $1,134 Finance $41,437 $37,461 $3,976 Network Services$2,468 $2,468 Geographic Information Services$1,097 $1,097 Human Resources$18,865 $17,028 $1,837 Risk Management$357 $357 Public Works Administration$25,759 $23,839 $1,920 Building Maintenance$3,073 $1,702 $1,371 Vehicle & Equipment Maintenace$4,641 $3,406 $1,235 CIP Project Engineering$9,496 $5,108 $4,388 Transportation/Plan Engineering$13,840 $11,920 $1,920 Economic Development$3,680 $3,406 $274 Natural Resource Protection$9,063 $8,514 $549 Community Promotion$6,881 $6,812 $69 Community Development Admin$30,779 $28,947 $1,832 Commissions & Committees$13,896 $13,622 $274 Development Review$26,307 $23,839 $2,468 Long Range Planning$19,828 $18,731 $1,097 Building and Safety$9,309 $5,108 $4,201 Eng Dev Rev $8,183 $6,812 $1,371 Landscape & Park Maintenance$6,971 $3,406 $3,565 Swim Center Maintenance$549 $549 Tree Maintenance$1,371 $1,371 Streets & Sidewalk Maintenance$6,326 $3,406 $2,920 Flood Control$1,961 $1,961 Traffic Signals & Lights$2,251 $1,702 $549 Development Services$10,486 $10,216 $270 Rental Housing Inspection$11,313 $10,216 $1,097 Recreation Administration$15,268 $13,622 $1,646 Facilities - Parks and Recreation$549 $549 Recreational Sports$549 $549 Youth Services$822 $822 Community Services$549 $549 Ranger Program$1,097 $1,097 Aquatics & Sinsheimer Park$549 $549 Golf Course Oper & Maint$1,371 $1,371 Police Adminstration$15,130 $13,622 $1,508 Patrol$11,793 $11,793 Investigations$3,290 $3,290 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationAdministration & RecordsDepartmental CostAllocation SummaryDetail page 63Schedule 5.0062017TotalCity Clerk ServicesMain SwitchboardPolice Support Services$5,542 $5,542 Support Services - Grant$3,406 $3,406 Neighborhood Services$5,599 $5,108 $491 Traffic Safety$3,073 $1,702 $1,371 Fire Administration$11,862 $10,216 $1,646 Emergency Response$13,438 $13,438 Fire Apparatus Service$549 $549 Hazard Prevention$6,151 $3,408 $2,743 FD240 CDBG Fund$9,063 $8,514 $549 FD290 Tourism Bid Fund$480 $480 FD500 Water Fund$34,181 $25,542 $8,639 FD510 Parking Fund$8,125 $5,108 $3,017 FD520 Sewer Fund$25,664 $15,325 $10,339 FD530 Transit Fund$7,909 $6,812 $1,097 FD640 Reservoir Operations$1,069 $1,069 All Other$100,464 $100,464 Total$689,930 $568,210 $121,720 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 6.01 FINANCE NATURE AND EXTENT OF SERVICE The Finance Administration Division organizes, leads, and monitors the functions within the Department. These include: Accounting, Revenue Management, Support Services and Information Technology. It is responsible for managing the City's financial and information technology operations in accordance with established policies and plans. Program goals are: developing and implementing efficient and effective financial policies, plans and reporting systems that help the operating departments achieve their objectives and assure the City's long-term fiscal health; protecting the City's assets from unauthorized use; effectively using the City's information technology resources to improve productivity, customer service and public access to City information; and providing quality service to all of the department's customers—both external and internal to the organization. The Administration Division is responsible for coordination and preparation of the City’s budget, financial planning, and fiscal policies. The Division also administers the City’s treasury investments and debt service The Revenue Management Division is responsible for administering the City's treasury and revenue operations in accordance with established fiscal policies. Program goals are: developing and implementing effective and efficient revenue planning, monitoring and reporting systems that help assure the City's long-term fiscal health; providing quality customer service; protecting the City's cash assets from unauthorized use. This program has six major activities: utility billing, business tax, accounts receivable, cashier and public counter, revenue forecasts and rate reviews. The Accounting Division is responsible for issuing financial reports and administers the disbursement of City funds in accordance with adopted fiscal policies and internal control procedures. Program goals are developing and implementing effective and efficient financial planning, reporting, and accounting systems that help the operating departments achieve their objectives; providing quality customer service; and protecting the City's resources from unauthorized use. The program has five major activities: financial reporting, payroll, accounts payable, general accounting services and support services. Bank Services are also handled by this Division. Costs are allocated as follows: Business License, Transient Occupancy Tax and Tourism Assessment - These costs are associated with the revenue streams identified in the title. Costs are identified but not allocated. Accounts Payable - These costs are associated with the payment of the city’s obligations. Costs are allocated based the number of accounts payable transactions by department/fund. City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 6.01 FINANCE NATURE AND EXTENT OF SERVICE CONTINUED Payroll - These costs are associated with activities involved with processing the City’s employee payroll. Costs are allocated based on full time equivalent (FTE) by fund/department/division. General Finance – These costs are associated with general accounting activities. Costs are allocated based on total operating expenditures by fund/department/division. Utility Billing – These costs are associated with water and sewer utility billing activities. Costs are allocated 50% each to Fund 500 Water and Fund 520 Sewer. Cashier – These costs are associated with revenue collections occurring at the front counter within the Finance Department. Costs are allocated based on the amount of time spent by staff on this function and the relative amounts of revenue collected for each activity. Costs associated with the collection of Business License, Transient Occupancy Tax and Tourism Assessment are not allocated. Budget – These costs are associated with the management and production of the annual Citywide budget. Costs are allocated based on total operating expenditures by fund/department/division. In addition to the above functions, the administrative costs associated with the following functions have been identified. These functions are separately allocated to end user department(s) 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. IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationFinance Costs to be allocatedDetail page 65Schedule 6.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $2,055,487 $2,055,487 Deductions: GENERAL GOVERNMENT ($45,851) Total deductions:($45,851)($45,851) Allocated additions: 10000000 - Building Charge $7,747 $7,747 10010200 - City Council $4,123 $2,846 $6,969 10010100 - City Administration $22,519 $4,809 $27,328 10015100 - City Attorney $17,629 $3,147 $20,776 10020100 - Administration & Records $32,843 $8,594 $41,437 10025300 - Network Services$80,854 $80,854 10026100 - Support Services$4,477 $4,477 10030100 - Human Resources$32,707 $32,707 10030200 - Risk Management$101,803 $101,803 10030300 - Wellness Program$462 $462 10050230 - Building Maintenance$45,060 $45,060 Total allocated additions:$84,861 $284,759 $369,620 $369,620 Total to be allocated$2,094,497 $284,759 $2,379,256 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationFinance Schedule of costs to beallocated by functionDetail page 66Schedule 6.0032017TotalGeneral & AdminBus Lic, Trans Occ Tax & TourismAccounts PayablePayrollGeneral FinanceUtility BillingUtility Billing CostsCashierBudgetWages & BenefitsSALARIES & WAGES $1,027,939 $64,760 $150,182 $138,463 $289,673 $36,286 $110,401 $224,296 FRINGE BENEFITS $425,286 $26,793 $62,134 $57,286 $119,846 $15,013 $45,676 $92,797 Other Expense and CostREVENUE-CONTRACT SV $74,469 $13,452 $42,406 $18,611 REVENUE-PRINTING $73,387 $9,766 $63,300 $321 REVENUE-POSTAGE $2,038 $2,038 SERVICES AND SUPPLIES $406,517 $25,611 $59,392 $54,758 $114,556 $14,350 $43,660 $88,702 GENERAL GOVERNMENT $45,851 $45,851 Departmental Expenditures$2,055,487 $45,851 $142,420 $271,708 $250,507 $524,075 $65,649 $105,706 $218,669 $405,795 Cost AdjustmentsDeductions ($45,851) ($45,851)Additions: 1stOther $84,861 $5,836 $12,322 $11,360 $23,766 $2,977 $9,058 $18,403 Functional Cost$2,094,497 $148,256 $284,030 $261,867 $547,841 $68,626 $105,706 $227,727 $424,198 Allocable Costs$2,094,497 $148,256 $284,030 $261,867 $547,841 $68,626 $105,706 $227,727 $424,198 Unallocated ($148,256) ($148,256)1st Allocation$1,946,241 $284,030 $261,867 $547,841 $68,626 $105,706 $227,727 $424,198 Additions: 2ndOther $284,759 $19,584 $41,347 $38,121 $79,751 $9,990 $30,395 $61,752 Functional Cost$284,759 $19,584 $41,347 $38,121 $79,751 $9,990 $30,395 $61,752 Allocable Costs$284,759 $19,584 $41,347 $38,121 $79,751 $9,990 $30,395 $61,752 Unallocated ($19,584) ($19,584)2nd Allocation$265,175 $41,347 $38,121 $79,751 $9,990 $30,395 $61,752 Total allocated$2,211,416 $325,377 $299,988 $627,592 $78,616 $105,706 $258,122 $485,950 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationFinance Schedule of costs to beallocated by functionDetail page 67Schedule 6.0032017Network Services AdminWages & BenefitsSALARIES & WAGES $13,878 FRINGE BENEFITS $5,741 Other Expense and CostREVENUE-CONTRACT SVREVENUE-PRINTINGREVENUE-POSTAGESERVICES AND SUPPLIES $5,488 GENERAL GOVERNMENTDepartmental Expenditures$25,107 Cost AdjustmentsDeductionsAdditions: 1stOther $1,139 Functional Cost$26,246 Allocable Costs$26,246 Unallocated1st Allocation$26,246 Additions: 2ndOther $3,819 Functional Cost$3,819 Allocable Costs$3,819 Unallocated2nd Allocation$3,819 Total allocated$30,065 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 68Schedule 6.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund 2,511 9.325 % $26,485 $26,485 $3,993 $30,478 FD510 Parking Fund 968 3.595 % $10,210 $10,210 $1,539 $11,749 FD520 Sewer Fund 3,096 11.497 % $32,656 $32,656 $4,923 $37,579 FD530 Transit Fund 472 1.753 % $4,979 $4,979 $751 $5,730 FD640 Reservoir Operations 410 1.523 % $4,325 $4,325 $652 $4,977 FD653 Hazardous Mat Task Force Fund 121 0.449 % $1,276 $1,276 $192 $1,468 FD655 Bomb Task Force Fund 22 0.082 % $232 $232 $35 $267 City Administration 189 0.702 % $1,994 $1,994 $1,994 City Council 238 0.884 % $2,510 $2,510 $2,510 Economic Development 106 0.394 % $1,118 $1,118 $169 $1,287 Natural Resource Protection 198 0.735 % $2,088 $2,088 $315 $2,403 Community Promotion 118 0.438 % $1,245 $1,245 $188 $1,433 Support Services 222 0.824 % $2,342 $2,342 $353 $2,695 Human Resources 392 1.456 % $4,135 $4,135 $623 $4,758 Risk Management 121 0.449 % $1,276 $1,276 $192 $1,468 Wellness Program 19 0.071 % $200 $200 $30 $230 Community Development Admin 205 0.761 % $2,162 $2,162 $326 $2,488 Commissions & Committees 91 0.338 % $960 $960 $145 $1,105 Development Review 100 0.371 % $1,055 $1,055 $159 $1,214 Long Range Planning 97 0.360 % $1,023 $1,023 $154 $1,177 Building and Safety 318 1.181 % $3,354 $3,354 $506 $3,860 Public Works Administration 301 1.118 % $3,175 $3,175 $479 $3,654 Landscape & Park Maintenance 865 3.212 % $9,124 $9,124 $1,376 $10,500 Swim Center Maintenance 341 1.266 % $3,597 $3,597 $542 $4,139 Tree Maintenance 147 0.546 % $1,551 $1,551 $234 $1,785 Building Maintenance 1,440 5.348 % $15,189 $15,189 $2,290 $17,479 Streets & Sidewalk Maintenance 668 2.481 % $7,046 $7,046 $1,062 $8,108 Flood Control 210 0.780 % $2,215 $2,215 $334 $2,549 Traffic Signals & Lights 210 0.780 % $2,215 $2,215 $334 $2,549 Vehicle & Equipment Maintenace 1,517 5.634 % $16,001 $16,001 $2,412 $18,413 Eng Dev Rev 22 0.082 % $232 $232 $35 $267 CIP Project Engineering 269 0.999 % $2,837 $2,837 $428 $3,265 Transportation/Plan Engineering 117 0.434 % $1,234 $1,234 $186 $1,420 Recreation Administration 256 0.951 % $2,700 $2,700 $407 $3,107 Facilities - Parks and Recreation 89 0.331 % $939 $939 $142 $1,081 Recreational Sports 212 0.787 % $2,236 $2,236 $337 $2,573 Youth Services 610 2.265 % $6,434 $6,434 $970 $7,404 Community Services 450 1.671 % $4,746 $4,746 $716 $5,462 Ranger Program 234 0.869 % $2,468 $2,468 $372 $2,840 Aquatics & Sinsheimer Park 134 0.498 % $1,413 $1,413 $213 $1,626 Human Relations 38 0.141 % $401 $401 $60 $461 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 69Schedule 6.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration 968 3.595 % $10,210 $10,210 $1,539 $11,749 Patrol 322 1.196 % $3,396 $3,396 $512 $3,908 Investigations 110 0.408 % $1,160 $1,160 $175 $1,335 Police Support Services 97 0.360 % $1,023 $1,023 $154 $1,177 Neighborhood Services 64 0.238 % $675 $675 $102 $777 Traffic Safety 101 0.375 % $1,065 $1,065 $161 $1,226 Emergency Response 404 1.500 % $4,261 $4,261 $642 $4,903 Hazard Prevention 106 0.394 % $1,118 $1,118 $169 $1,287 Training Services 218 0.810 % $2,299 $2,299 $347 $2,646 Technical Services 151 0.561 % $1,593 $1,593 $240 $1,833 Disaster Preparedness 83 0.308 % $875 $875 $132 $1,007 Development Services 22 0.082 % $232 $232 $35 $267 City Attorney 139 0.516 % $1,466 $1,466 $1,466 Administration & Records 361 1.341 % $3,808 $3,808 $3,808 Network Services 1,386 5.147 % $14,619 $14,619 $2,204 $16,823 Geographic Information Services 172 0.639 % $1,814 $1,814 $274 $2,088 Golf Course Oper & Maint 571 2.120 % $6,023 $6,023 $908 $6,931 Fire Administration 293 1.088 % $3,090 $3,090 $466 $3,556 Fire Apparatus Service 423 1.571 % $4,462 $4,462 $673 $5,135 FD290 Tourism Bid Fund 405 1.504 % $4,272 $4,272 $644 $4,916 FD240 CDBG Fund 3 0.011 % $32 $32 $5 $37 FD625 Jack House Fund 21 0.078 % $222 $222 $33 $255 Rental Housing Inspection 62 0.230 % $654 $654 $99 $753 Cultural Activities 2 0.007 % $21 $21 $3 $24 FD210 Downtown Bid Fund 14 0.052 % $148 $148 $22 $170 FD250 Law Enforcement Grant Fund 7 0.026 % $74 $74 $11 $85 All Other 2,260 8.393 % $23,838 $23,838 $3,594 $27,432 FD300 Debt Service Fund 19 0.069 % $202 $202 $29 $231 Total26,928 100.000 %$284,030 $284,030 $41,347 $325,377 (A) Alloc basis:Accounts Payable Transaction Count by Department/FundSource:AP Checks worksheet IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofPayrollDetail page 70Schedule 6.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration 550 1.259 % $3,297 $3,297 $497 $3,794 Fire Administration 600 1.373 % $3,596 $3,596 $542 $4,138 Flood Control 715 1.637 % $4,286 $4,286 $646 $4,932 Recreation Administration 600 1.373 % $3,596 $3,596 $542 $4,138 Building Maintenance 500 1.144 % $2,997 $2,997 $452 $3,449 Long Range Planning 400 0.916 % $2,398 $2,398 $361 $2,759 Building and Safety 1,532 3.507 % $9,182 $9,182 $1,384 $10,566 Development Review 900 2.060 % $5,394 $5,394 $813 $6,207 Economic Development 100 0.229 % $599 $599 $90 $689 Natural Resource Protection 200 0.458 % $1,199 $1,199 $181 $1,380 City Administration 400 0.916 % $2,398 $2,398 $2,398 Public Works Administration 700 1.602 % $4,196 $4,196 $632 $4,828 Recreational Sports 200 0.458 % $1,199 $1,199 $181 $1,380 Transportation/Plan Engineering 700 1.602 % $4,196 $4,196 $632 $4,828 CIP Project Engineering 1,600 3.662 % $9,590 $9,590 $1,446 $11,036 City Attorney 500 1.144 % $2,997 $2,997 $2,997 Administration & Records 600 1.373 % $3,596 $3,596 $3,596 Human Resources 670 1.534 % $4,016 $4,016 $605 $4,621 Risk Management 130 0.298 % $779 $779 $117 $896 Network Services 900 2.060 % $5,394 $5,394 $813 $6,207 Facilities - Parks and Recreation 200 0.458 % $1,199 $1,199 $181 $1,380 Vehicle & Equipment Maintenace 450 1.030 % $2,697 $2,697 $407 $3,104 Geographic Information Services 400 0.916 % $2,398 $2,398 $361 $2,759 Community Promotion 25 0.057 % $150 $150 $23 $173 Community Development Admin 668 1.529 % $4,004 $4,004 $604 $4,608 Landscape & Park Maintenance 1,300 2.976 % $7,792 $7,792 $1,175 $8,967 Swim Center Maintenance 200 0.458 % $1,199 $1,199 $181 $1,380 Tree Maintenance 500 1.144 % $2,997 $2,997 $452 $3,449 Streets & Sidewalk Maintenance 1,065 2.438 % $6,383 $6,383 $962 $7,345 Traffic Signals & Lights 200 0.458 % $1,199 $1,199 $181 $1,380 Eng Dev Rev 500 1.144 % $2,997 $2,997 $452 $3,449 Youth Services 300 0.687 % $1,798 $1,798 $271 $2,069 Community Services 200 0.458 % $1,199 $1,199 $181 $1,380 Ranger Program 400 0.916 % $2,398 $2,398 $361 $2,759 Patrol 4,300 9.842 % $25,773 $25,773 $3,885 $29,658 Investigations 1,200 2.747 % $7,193 $7,193 $1,084 $8,277 Police Support Services 2,021 4.626 % $12,113 $12,113 $1,826 $13,939 Neighborhood Services 179 0.410 % $1,073 $1,073 $162 $1,235 Traffic Safety 500 1.144 % $2,997 $2,997 $452 $3,449 Emergency Response 4,900 11.215 % $29,369 $29,369 $4,427 $33,796 Hazard Prevention 1,000 2.289 % $5,994 $5,994 $904 $6,898 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofPayrollDetail page 71Schedule 6.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund 3,150 7.210 % $18,880 $18,880 $2,846 $21,726 FD520 Sewer Fund 3,770 8.629 % $22,596 $22,596 $3,406 $26,002 FD530 Transit Fund 400 0.916 % $2,398 $2,398 $361 $2,759 FD640 Reservoir Operations 390 0.893 % $2,338 $2,338 $352 $2,690 FD290 Tourism Bid Fund 175 0.401 % $1,049 $1,049 $158 $1,207 Golf Course Oper & Maint 500 1.144 % $2,997 $2,997 $452 $3,449 Aquatics & Sinsheimer Park 200 0.458 % $1,199 $1,199 $181 $1,380 FD510 Parking Fund 1,100 2.518 % $6,593 $6,593 $994 $7,587 Rental Housing Inspection 400 0.916 % $2,398 $2,398 $361 $2,759 Fire Apparatus Service 200 0.458 % $1,199 $1,199 $181 $1,380 Commissions & Committees 100 0.229 % $599 $599 $90 $689 FD240 CDBG Fund 200 0.458 % $1,199 $1,199 $181 $1,380 Development Services 100 0.223 % $595 $595 $92 $687 Total43,690 100.000 %$261,867 $261,867 $38,121 $299,988 (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/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofGeneral FinanceDetail page 72Schedule 6.0062017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 978,227 1.251 % $6,855 $6,855 $6,855 City Council 155,161 0.198 % $1,087 $1,087 $1,087 Cultural Activities 309,620 0.396 % $2,170 $2,170 $328 $2,498 Economic Development 247,329 0.316 % $1,733 $1,733 $262 $1,995 Natural Resource Protection 366,356 0.469 % $2,567 $2,567 $388 $2,955 Community Promotion 405,301 0.518 % $2,840 $2,840 $429 $3,269 City Attorney 1,051,513 1.345 % $7,368 $7,368 $7,368 Administration & Records 638,203 0.816 % $4,472 $4,472 $4,472 Network Services 2,589,844 3.313 % $18,148 $18,148 $2,741 $20,889 Support Services 223,952 0.286 % $1,569 $1,569 $237 $1,806 Human Resources 947,446 1.212 % $6,639 $6,639 $1,003 $7,642 Risk Management 3,092,073 3.955 % $21,667 $21,667 $3,272 $24,939 Wellness Program 13,685 0.018 % $96 $96 $14 $110 Community Development Admin 787,611 1.007 % $5,519 $5,519 $834 $6,353 Commissions & Committees 31,328 0.040 % $220 $220 $33 $253 Development Review 1,057,165 1.352 % $7,408 $7,408 $1,119 $8,527 Long Range Planning 765,403 0.979 % $5,363 $5,363 $810 $6,173 Building and Safety 1,717,695 2.197 % $12,036 $12,036 $1,818 $13,854 Public Works Administration 956,918 1.224 % $6,705 $6,705 $1,013 $7,718 Landscape & Park Maintenance 2,235,288 2.859 % $15,663 $15,663 $2,366 $18,029 Swim Center Maintenance 441,527 0.565 % $3,094 $3,094 $467 $3,561 Tree Maintenance 556,092 0.711 % $3,897 $3,897 $589 $4,486 Building Maintenance 1,183,301 1.514 % $8,292 $8,292 $1,252 $9,544 Streets & Sidewalk Maintenance 1,103,969 1.412 % $7,736 $7,736 $1,168 $8,904 Flood Control 414,277 0.530 % $2,903 $2,903 $438 $3,341 Traffic Signals & Lights 392,754 0.502 % $2,752 $2,752 $416 $3,168 Vehicle & Equipment Maintenace 1,053,624 1.348 % $7,383 $7,383 $1,115 $8,498 Eng Dev Rev 639,879 0.818 % $4,484 $4,484 $677 $5,161 CIP Project Engineering 1,831,513 2.343 % $12,834 $12,834 $1,938 $14,772 Transportation/Plan Engineering 819,832 1.049 % $5,745 $5,745 $868 $6,613 Human Relations 249,796 0.320 % $1,750 $1,750 $264 $2,014 Recreation Administration 731,561 0.936 % $5,126 $5,126 $774 $5,900 Facilities - Parks and Recreation 216,065 0.276 % $1,514 $1,514 $229 $1,743 Recreational Sports 324,149 0.415 % $2,271 $2,271 $343 $2,614 Youth Services 896,747 1.147 % $6,284 $6,284 $949 $7,233 Community Services 254,379 0.325 % $1,783 $1,783 $269 $2,052 Ranger Program 367,224 0.470 % $2,573 $2,573 $389 $2,962 Aquatics & Sinsheimer Park 402,050 0.514 % $2,817 $2,817 $425 $3,242 Police Adminstration 1,559,179 1.994 % $10,926 $10,926 $1,650 $12,576 Patrol 7,002,001 8.956 % $49,065 $49,065 $7,410 $56,475 Investigations 2,675,812 3.423 % $18,750 $18,750 $2,832 $21,582 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofGeneral FinanceDetail page 73Schedule 6.0062017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNeighborhood Services 230,415 0.295 % $1,615 $1,615 $244 $1,859 Traffic Safety 827,890 1.059 % $5,801 $5,801 $876 $6,677 Fire Administration 880,871 1.127 % $6,173 $6,173 $932 $7,105 Emergency Response 9,425,296 12.056 % $66,046 $66,046 $9,975 $76,021 Hazard Prevention 907,853 1.161 % $6,362 $6,362 $961 $7,323 Training Services 89,315 0.114 % $626 $626 $95 $721 Technical Services 42,208 0.054 % $296 $296 $45 $341 Disaster Preparedness 63,001 0.081 % $441 $441 $67 $508 FD210 Downtown Bid Fund 232,473 0.297 % $1,629 $1,629 $246 $1,875 FD240 CDBG Fund 129,260 0.165 % $906 $906 $137 $1,043 FD500 Water Fund 5,282,563 6.757 % $37,017 $37,017 $5,591 $42,608 FD510 Parking Fund 1,986,426 2.541 % $13,920 $13,920 $2,102 $16,022 FD520 Sewer Fund 6,400,484 8.187 % $44,850 $44,850 $6,774 $51,624 Golf Course Oper & Maint 614,220 0.786 % $4,304 $4,304 $650 $4,954 FD640 Reservoir Operations 857,965 1.097 % $6,012 $6,012 $908 $6,920 Geographic Information Services 652,811 0.835 % $4,574 $4,574 $691 $5,265 FD290 Tourism Bid Fund 1,363,063 1.743 % $9,551 $9,551 $1,443 $10,994 FD530 Transit Fund 3,128,402 4.001 % $21,922 $21,922 $3,311 $25,233 Development Services 106,319 0.136 % $745 $745 $113 $858 FD250 Law Enforcement Grant Fund 78,860 0.101 % $553 $553 $83 $636 FD625 Jack House Fund 1,662 0.002 % $12 $12 $2 $14 Fire Apparatus Service 341,281 0.437 % $2,391 $2,391 $361 $2,752 Rental Housing Inspection 366,943 0.469 % $2,571 $2,571 $388 $2,959 Police Support Services 2,414,266 3.088 % $16,918 $16,918 $2,555 $19,473 Recruit Academy 67,660 0.087 % $474 $474 $72 $546 Special Event 2,577 0.003 % $18 $18 $3 $21 FD300 Debt Service Fund 1,300 0.002 % $10 $10 ($3) $7 Total78,181,233 100.000 %$547,841 $547,841 $79,751 $627,592 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofUtility BillingDetail page 74Schedule 6.0072017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund 50 50.000 % $34,313 $34,313 $4,995 $39,308 FD520 Sewer Fund 50 50.000 % $34,313 $34,313 $4,995 $39,308 Total100 100.000 %$68,626 $68,626 $9,990 $78,616 (A) Alloc basis:Direct Allocation to Water (FD500) & Sewer (FD520)Source:Accounting Department IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofUtility Billing CostsDetail page 75Schedule 6.0082017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund 50 50.000 % $52,853 $52,853 $52,853 FD520 Sewer Fund 50 50.000 % $52,853 $52,853 $52,853 Total100 100.000 %$105,706 $105,706 $105,706 (A) Alloc basis:Source: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofCashierDetail page 76Schedule 6.0092017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD510 Parking Fund 727 7.270 % $16,556 $16,556 $2,210 $18,766 FD530 Transit Fund 106 1.060 % $2,414 $2,414 $322 $2,736 FD500 Water Fund 1,406 14.060 % $32,018 $32,018 $4,274 $36,292 FD520 Sewer Fund 1,406 14.060 % $32,018 $32,018 $4,274 $36,292 All Other 6,355 63.550 % $144,721 $144,721 $19,315 $164,036 Total10,000 100.000 %$227,727 $227,727 $30,395 $258,122 (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/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofBudgetDetail page 77Schedule 6.0102017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 978,227 1.251 % $5,308 $5,308 $5,308 City Council 155,161 0.198 % $842 $842 $842 Cultural Activities 309,620 0.396 % $1,680 $1,680 $254 $1,934 Economic Development 247,329 0.316 % $1,342 $1,342 $203 $1,545 Natural Resource Protection 366,356 0.469 % $1,988 $1,988 $300 $2,288 Community Promotion 405,301 0.518 % $2,199 $2,199 $332 $2,531 City Attorney 1,051,513 1.345 % $5,705 $5,705 $5,705 Administration & Records 638,203 0.816 % $3,463 $3,463 $3,463 Network Services 2,589,844 3.313 % $14,052 $14,052 $2,122 $16,174 Support Services 223,952 0.286 % $1,215 $1,215 $184 $1,399 Human Resources 947,446 1.212 % $5,141 $5,141 $776 $5,917 Risk Management 3,092,073 3.955 % $16,777 $16,777 $2,534 $19,311 Wellness Program 13,685 0.018 % $74 $74 $11 $85 Community Development Admin 787,611 1.007 % $4,273 $4,273 $645 $4,918 Commissions & Committees 31,328 0.040 % $170 $170 $26 $196 Development Review 1,057,165 1.352 % $5,736 $5,736 $866 $6,602 Long Range Planning 765,403 0.979 % $4,153 $4,153 $627 $4,780 Building and Safety 1,717,695 2.197 % $9,320 $9,320 $1,408 $10,728 Public Works Administration 956,918 1.224 % $5,192 $5,192 $784 $5,976 Landscape & Park Maintenance 2,235,288 2.859 % $12,128 $12,128 $1,832 $13,960 Swim Center Maintenance 441,527 0.565 % $2,396 $2,396 $362 $2,758 Tree Maintenance 556,092 0.711 % $3,017 $3,017 $456 $3,473 Building Maintenance 1,183,301 1.514 % $6,420 $6,420 $970 $7,390 Streets & Sidewalk Maintenance 1,103,969 1.412 % $5,990 $5,990 $905 $6,895 Flood Control 414,277 0.530 % $2,248 $2,248 $339 $2,587 Traffic Signals & Lights 392,754 0.502 % $2,131 $2,131 $322 $2,453 Vehicle & Equipment Maintenace 1,053,624 1.348 % $5,717 $5,717 $863 $6,580 Eng Dev Rev 639,879 0.818 % $3,472 $3,472 $524 $3,996 CIP Project Engineering 1,831,513 2.343 % $9,937 $9,937 $1,501 $11,438 Transportation/Plan Engineering 819,832 1.049 % $4,448 $4,448 $672 $5,120 Human Relations 249,796 0.320 % $1,355 $1,355 $205 $1,560 Recreation Administration 731,561 0.936 % $3,969 $3,969 $599 $4,568 Facilities - Parks and Recreation 216,065 0.276 % $1,172 $1,172 $177 $1,349 Recreational Sports 324,149 0.415 % $1,759 $1,759 $266 $2,025 Youth Services 896,747 1.147 % $4,866 $4,866 $735 $5,601 Community Services 254,379 0.325 % $1,380 $1,380 $208 $1,588 Ranger Program 367,224 0.470 % $1,992 $1,992 $301 $2,293 Aquatics & Sinsheimer Park 402,050 0.514 % $2,181 $2,181 $329 $2,510 Police Adminstration 1,559,179 1.994 % $8,460 $8,460 $1,278 $9,738 Patrol 7,002,001 8.956 % $37,992 $37,992 $5,738 $43,730 Investigations 2,675,812 3.423 % $14,518 $14,518 $2,193 $16,711 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofBudgetDetail page 78Schedule 6.0102017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNeighborhood Services 230,415 0.295 % $1,250 $1,250 $189 $1,439 Traffic Safety 827,890 1.059 % $4,492 $4,492 $678 $5,170 Fire Administration 880,871 1.127 % $4,779 $4,779 $722 $5,501 Emergency Response 9,425,296 12.056 % $51,140 $51,140 $7,724 $58,864 Hazard Prevention 907,853 1.161 % $4,926 $4,926 $744 $5,670 Training Services 89,315 0.114 % $485 $485 $73 $558 Technical Services 42,208 0.054 % $229 $229 $35 $264 Disaster Preparedness 63,001 0.081 % $342 $342 $52 $394 FD210 Downtown Bid Fund 232,473 0.297 % $1,261 $1,261 $190 $1,451 FD240 CDBG Fund 129,260 0.165 % $701 $701 $106 $807 FD500 Water Fund 5,282,563 6.757 % $28,662 $28,662 $4,329 $32,991 FD510 Parking Fund 1,986,426 2.541 % $10,778 $10,778 $1,628 $12,406 FD520 Sewer Fund 6,400,484 8.187 % $34,728 $34,728 $5,245 $39,973 Golf Course Oper & Maint 614,220 0.786 % $3,333 $3,333 $503 $3,836 FD640 Reservoir Operations 857,965 1.097 % $4,655 $4,655 $703 $5,358 Geographic Information Services 652,811 0.835 % $3,542 $3,542 $535 $4,077 FD290 Tourism Bid Fund 1,363,063 1.743 % $7,396 $7,396 $1,117 $8,513 FD530 Transit Fund 3,128,402 4.001 % $16,974 $16,974 $2,564 $19,538 Development Services 106,319 0.136 % $577 $577 $87 $664 FD250 Law Enforcement Grant Fund 78,860 0.101 % $428 $428 $65 $493 FD625 Jack House Fund 1,662 0.002 % $9 $9 $1 $10 Fire Apparatus Service 341,281 0.437 % $1,852 $1,852 $280 $2,132 Rental Housing Inspection 366,943 0.469 % $1,991 $1,991 $301 $2,292 Police Support Services 2,414,266 3.088 % $13,099 $13,099 $1,978 $15,077 Recruit Academy 67,660 0.087 % $367 $367 $55 $422 Special Event 2,577 0.003 % $14 $14 $2 $16 FD300 Debt Service Fund 1,300 0.002 % $10 $10 ($1) $9 Total78,181,233 100.000 %$424,198 $424,198 $61,752 $485,950 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofNetwork Services AdminDetail page 79Schedule 6.0112017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNetwork Services 100 100.000 % $26,246 $26,246 $3,819 $30,065 Total100 100.000 %$26,246 $26,246 $3,819 $30,065 (A) Alloc basis:Direct Allocation to Network ServicesSource:Salary-Wages for Finance Accounting Revenue Mgmt worksheet IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationFinance Departmental CostAllocation SummaryDetail page 80Schedule 6.0122017TotalAccounts PayablePayrollGeneral FinanceUtility BillingUtility Billing CostsCashierBudgetNetwork Services AdminCity Council $4,439 $2,510 $1,087 $842 City Administration $16,555 $1,994 $2,398 $6,855 $5,308 City Attorney $17,536 $1,466 $2,997 $7,368 $5,705 Administration & Records $15,339 $3,808 $3,596 $4,472 $3,463 Network Services $90,158 $16,823 $6,207 $20,889 $16,174 $30,065 Geographic Information Services $14,189 $2,088 $2,759 $5,265 $4,077 Support Services $5,900 $2,695 $1,806 $1,399 Human Resources $22,938 $4,758 $4,621 $7,642 $5,917 Risk Management $46,614 $1,468 $896 $24,939 $19,311 Wellness Program $425 $230 $110 $85 Public Works Administration $22,176 $3,654 $4,828 $7,718 $5,976 Building Maintenance $37,862 $17,479 $3,449 $9,544 $7,390 Vehicle & Equipment Maintenace $36,595 $18,413 $3,104 $8,498 $6,580 CIP Project Engineering $40,511 $3,265 $11,036 $14,772 $11,438 Transportation/Plan Engineering $17,981 $1,420 $4,828 $6,613 $5,120 Cultural Activities $4,456 $24 $2,498 $1,934 Economic Development $5,516 $1,287 $689 $1,995 $1,545 Natural Resource Protection $9,026 $2,403 $1,380 $2,955 $2,288 Community Promotion $7,406 $1,433 $173 $3,269 $2,531 Human Relations $4,035 $461 $2,014 $1,560 Community Development Admin $18,367 $2,488 $4,608 $6,353 $4,918 Commissions & Committees $2,243 $1,105 $689 $253 $196 Development Review $22,550 $1,214 $6,207 $8,527 $6,602 Long Range Planning $14,889 $1,177 $2,759 $6,173 $4,780 Building and Safety $39,008 $3,860 $10,566 $13,854 $10,728 Eng Dev Rev $12,873 $267 $3,449 $5,161 $3,996 Landscape & Park Maintenance $51,456 $10,500 $8,967 $18,029 $13,960 Swim Center Maintenance $11,838 $4,139 $1,380 $3,561 $2,758 Tree Maintenance $13,193 $1,785 $3,449 $4,486 $3,473 Streets & Sidewalk Maintenance $31,252 $8,108 $7,345 $8,904 $6,895 Flood Control $13,409 $2,549 $4,932 $3,341 $2,587 Traffic Signals & Lights $9,550 $2,549 $1,380 $3,168 $2,453 Development Services $2,476 $267 $687 $858 $664 Rental Housing Inspection $8,763 $753 $2,759 $2,959 $2,292 Recreation Administration $17,713 $3,107 $4,138 $5,900 $4,568 Facilities - Parks and Recreation $5,553 $1,081 $1,380 $1,743 $1,349 Recreational Sports $8,592 $2,573 $1,380 $2,614 $2,025 Youth Services $22,307 $7,404 $2,069 $7,233 $5,601 Community Services $10,482 $5,462 $1,380 $2,052 $1,588 Ranger Program $10,854 $2,840 $2,759 $2,962 $2,293 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationFinance Departmental CostAllocation SummaryDetail page 81Schedule 6.0122017TotalAccounts PayablePayrollGeneral FinanceUtility BillingUtility Billing CostsCashierBudgetNetwork Services AdminAquatics & Sinsheimer Park $8,758 $1,626 $1,380 $3,242 $2,510 Golf Course Oper & Maint $19,170 $6,931 $3,449 $4,954 $3,836 Police Adminstration $37,857 $11,749 $3,794 $12,576 $9,738 Patrol $133,771 $3,908 $29,658 $56,475 $43,730 Investigations $47,905 $1,335 $8,277 $21,582 $16,711 Police Support Services $49,666 $1,177 $13,939 $19,473 $15,077 Neighborhood Services $5,310 $777 $1,235 $1,859 $1,439 Traffic Safety $16,522 $1,226 $3,449 $6,677 $5,170 Fire Administration $20,300 $3,556 $4,138 $7,105 $5,501 Emergency Response $173,584 $4,903 $33,796 $76,021 $58,864 Fire Apparatus Service $11,399 $5,135 $1,380 $2,752 $2,132 Hazard Prevention $21,178 $1,287 $6,898 $7,323 $5,670 Training Services $3,925 $2,646 $721 $558 Recruit Academy $968 $546 $422 Technical Services $2,438 $1,833 $341 $264 Disaster Preparedness $1,909 $1,007 $508 $394 Special Event $37 $21 $16 FD210 Downtown Bid Fund $3,496 $170 $1,875 $1,451 FD240 CDBG Fund $3,267 $37 $1,380 $1,043 $807 FD250 Law Enforcement Grant Fund $1,214 $85 $636 $493 FD290 Tourism Bid Fund $25,630 $4,916 $1,207 $10,994 $8,513 FD300 Debt Service Fund $247 $231 $7 $9 FD500 Water Fund $256,256 $30,478 $21,726 $42,608 $39,308 $52,853 $36,292 $32,991 FD510 Parking Fund $66,530 $11,749 $7,587 $16,022 $18,766 $12,406 FD520 Sewer Fund $283,631 $37,579 $26,002 $51,624 $39,308 $52,853 $36,292 $39,973 FD530 Transit Fund $55,996 $5,730 $2,759 $25,233 $2,736 $19,538 FD625 Jack House Fund $279 $255 $14 $10 FD640 Reservoir Operations $19,945 $4,977 $2,690 $6,920 $5,358 FD653 Hazardous Mat Task Force Fund $1,468 $1,468 FD655 Bomb Task Force Fund $267 $267 All Other $191,468 $27,432 $164,036 Total$2,211,416 $325,377 $299,988 $627,592 $78,616 $105,706 $258,122 $485,950 $30,065 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 7.01 NETWORK SERVICES NATURE AND EXTENT OF SERVICE The Network Services Division is responsible for ensuring that the City's information technology resources are effectively managed and used as key organizational tools in improving organizational productivity, customer service and public access to City information. Program goals are: developing and implementing long-range plans, policies and standards for acquiring, maintaining, and achieving full use of information technology resources; and providing responsive ongoing support, maintenance, trouble-shooting and training for office automation and telecommunications systems and applications. Costs are allocated as follows: Network Services & Desktop Support – These costs are associated with the planning, managing, support and maintenance of information technology resources. Costs are allocated based on the number of physical desktops, virtual desktops, laptops and printers by fund/department/division. Mobile Data Computer (MDC) Support – These costs are associated with the managing, support and maintenance of MDCs. Costs are allocated based on the number of MDCs by fund/department/division. Tablet Support – These costs are associated with the managing, support and maintenance of tablets. Costs are allocated based on the number of tablets by fund/department/division. Server Support – These costs are associated with the planning, managing, support and maintenance of servers and enterprise systems. Costs are allocated based on the number of physical or virtual servers/appliances by fund/department/division. Network Support – These costs are associated with the planning, managing, support and maintenance of network switches, fiber optic networks, wired/wireless communication infrastructure. Costs are allocated based on the number of dedicated Ethernet switch ports by fund/department/division. Radios – These costs are associated with the support and maintenance of the radios. Costs are allocated based on the number of assigned radios by fund/department/division. Telemetry – These costs are associated with the support and maintenance of the telemetry technology. Costs are allocated based on the number of controllers by fund/department/division. City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 7.01 NETWORK SERVICES NATURE AND EXTENT OF SERVICE CONTINUED Cell Phones – These costs are associated with the support and maintenance of cell phones. Costs are allocated based on the number of cell phones and smart phones by fund/department/division. Pagers – These costs are associated with the support and maintenance of pagers. Costs are allocated based on the number of pagers by fund/department/division. Cellular Data Services – These costs are associated with the support and maintenance of providing mobile cellular data. Costs are allocated based on the number of cellular data air cards and the number of smart phones by fund/department/division. Telephones – These costs are associated with the support and maintenance of the telephone and VoIP systems. Costs are allocated based on the number of extensions by fund/department/division. Cuesta Peak – These costs are associated with the rent and maintenance of the Cuesta Peak radio site. Costs are allocated based on the number of radio repeaters at the site by fund/department/division. South Hills – These costs are associated with the rent and maintenance of the South Hills radio site. Costs are allocated based on the number of radio repeaters at the site by fund/department/division. Tassajara Peak – These costs are associated with the rent and maintenance of the Tassajara Peak radio site. Costs are allocated based on the number of radio repeaters at the site by fund/department/division. Direct Departmental Costs – These costs are associated with direct departmental costs. Costs are allocated directly to Departments identified. IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesCosts to be allocatedDetail page 83Schedule 7.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $2,589,845 $2,589,845 Allocated additions: 10000000 - Building Charge $5,441 $5,441 10010200 - City Council $5,195 $3,586 $8,781 10010100 - City Administration $42,614 $9,095 $51,709 10015100 - City Attorney $22,212 $3,965 $26,177 10020100 - Administration & Records $2,041 $427 $2,468 10025100 - Finance $78,459 $11,699 $90,158 10026100 - Support Services$4,468 $4,468 10030100 - Human Resources$20,933 $20,933 10030200 - Risk Management$65,154 $65,154 10030300 - Wellness Program$286 $286 10050230 - Building Maintenance$31,645 $31,645 10050340 - Vehicle & Equipment Maintenace$7,915 $7,915 Total allocated additions:$155,962 $159,173 $315,135 $315,135 Total to be allocated$2,745,807 $159,173 $2,904,980 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesSchedule of costs to beallocated by functionDetail page 84Schedule 7.0032017TotalGeneral & AdminNetwork Services & Desktop Support MDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryWages & BenefitsSALARIES & WAGES $698,712 $217,256 $105,764 $46,595 $24,939 $100,455 $95,565 $45,617 $35,138 FRINGE BENEFITS $267,328 $83,122 $40,465 $17,827 $9,542 $38,434 $36,563 $17,453 $13,444 Other Expense and CostCONTRACT SERVICES $376,174 $212,725 $97,437 $61,806 $312 DATA PROCESSING SERVICES $367,940 $38,311 $165,874 $77,594 COMPUTER SUPPLIES $379,479 $215,565 $163,914 PUBLICATIONS & SUBSCRIPT $1,806 $1,806 EDUCATION & TRAINING $38,937 $19,789 $624 $624 $8,601 $8,116 $1,183 CITYWIDE TRAINING $41,324 $41,324 PROFESSION ORGANIZATION $952 $952 TRIPS AND MEETINGS $1,391 $1,391 ELECTRIC UTILITIES SERVICE $4,313 TELEPHONE SERVICES $161,936 $23,017 CELLULAR SERVICES $150,498 PAGER SERVICES $5,971 BUILDING & PROPERTY $67,109 OPERATING MAT & SUPP $25,975 $312 $24,125 $1,538 Departmental Expenditures$2,589,845 $300,378 $676,598 $65,046 $35,105 $313,364 $504,012 $149,001 $51,615 Additions: 1stOther $155,962 $155,962 Functional Cost$2,745,807 $456,340 $676,598 $65,046 $35,105 $313,364 $504,012 $149,001 $51,615 Reallocate Admin ($456,340) $134,861 $12,965 $6,997 $62,460 $100,460 $29,699 $10,288 Allocable Costs$2,745,807 $811,459 $78,011 $42,102 $375,824 $604,472 $178,700 $61,903 1st Allocation$2,745,807 $811,459 $78,011 $42,102 $375,824 $604,472 $178,700 $61,903 Additions: 2ndOther $159,173 $159,173 Functional Cost$159,173 $159,173 Reallocate Admin ($159,173) $47,040 $4,522 $2,441 $21,786 $35,041 $10,359 $3,588 Allocable Costs$159,173 $47,040 $4,522 $2,441 $21,786 $35,041 $10,359 $3,588 2nd Allocation$159,173 $47,040 $4,522 $2,441 $21,786 $35,041 $10,359 $3,588 Total allocated$2,904,980 $858,499 $82,533 $44,543 $397,610 $639,513 $189,059 $65,491 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesSchedule of costs to beallocated by functionDetail page 85Schedule 7.0032017Cell PhonesPagersCellular Data ServicesTelephonesCuesta PeakSouth HillsTassajaraDepartment Direct CostsWages & BenefitsSALARIES & WAGES $6,217 $419 $4,471 $9,361 $2,305 $2,305 $2,305 FRINGE BENEFITS $2,379 $160 $1,711 $3,581 $882 $882 $883 Other Expense and CostCONTRACT SERVICES$1,756 $2,138 DATA PROCESSING SERVICES$86,161 COMPUTER SUPPLIESPUBLICATIONS & SUBSCRIPTEDUCATION & TRAININGCITYWIDE TRAININGPROFESSION ORGANIZATIONTRIPS AND MEETINGSELECTRIC UTILITIES SERVICE$4,313 TELEPHONE SERVICES$138,919 CELLULAR SERVICES $17,414 $133,084 PAGER SERVICES $5,971 BUILDING & PROPERTY$2,400 $29,973 $34,736 OPERATING MAT & SUPPDepartmental Expenditures$26,010 $6,550 $139,266 $153,617 $5,587 $37,473 $37,924 $88,299 Additions: 1stOtherFunctional Cost$26,010 $6,550 $139,266 $153,617 $5,587 $37,473 $37,924 $88,299 Reallocate Admin $5,184 $1,306 $27,759 $30,619 $1,114 $7,469 $7,559 $17,600 Allocable Costs$31,194 $7,856 $167,025 $184,236 $6,701 $44,942 $45,483 $105,899 1st Allocation$31,194 $7,856 $167,025 $184,236 $6,701 $44,942 $45,483 $105,899 Additions: 2ndOtherFunctional CostReallocate Admin $1,808 $455 $9,682 $10,680 $388 $2,605 $2,637 $6,141 Allocable Costs$1,808 $455 $9,682 $10,680 $388 $2,605 $2,637 $6,141 2nd Allocation$1,808 $455 $9,682 $10,680 $388 $2,605 $2,637 $6,141 Total allocated$33,002 $8,311 $176,707 $194,916 $7,089 $47,547 $48,120 $112,040 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 86Schedule 7.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 500 1.099 % $8,915 $8,915 $8,915 Public Works Administration 700 1.538 % $12,481 $12,481 $786 $13,267 Recreation Administration 500 1.099 % $8,915 $8,915 $561 $9,476 Transportation/Plan Engineering 800 1.758 % $14,264 $14,264 $898 $15,162 CIP Project Engineering 1,800 3.955 % $32,095 $32,095 $2,020 $34,115 City Attorney 450 0.989 % $8,024 $8,024 $8,024 Administration & Records 500 1.099 % $8,915 $8,915 $8,915 Human Resources 500 1.099 % $8,915 $8,915 $561 $9,476 Risk Management 200 0.439 % $3,566 $3,566 $224 $3,790 Finance 1,650 3.626 % $29,420 $29,420 $29,420 Building Maintenance 600 1.318 % $10,698 $10,698 $673 $11,371 Vehicle & Equipment Maintenace 450 0.989 % $8,024 $8,024 $505 $8,529 City Council 500 1.099 % $8,915 $8,915 $8,915 Police Adminstration 450 0.989 % $8,024 $8,024 $505 $8,529 Fire Administration 400 0.879 % $7,132 $7,132 $449 $7,581 FD500 Water Fund 3,700 8.130 % $65,972 $65,972 $4,153 $70,125 FD520 Sewer Fund 3,800 8.350 % $67,755 $67,755 $4,265 $72,020 FD640 Reservoir Operations 480 1.055 % $8,559 $8,559 $539 $9,098 Flood Control 415 0.912 % $7,400 $7,400 $466 $7,866 FD510 Parking Fund 1,300 2.857 % $23,179 $23,179 $1,459 $24,638 FD530 Transit Fund 500 1.099 % $8,915 $8,915 $561 $9,476 Facilities - Parks and Recreation 200 0.439 % $3,566 $3,566 $224 $3,790 Long Range Planning 500 1.099 % $8,915 $8,915 $561 $9,476 Building and Safety 1,600 3.516 % $28,529 $28,529 $1,796 $30,325 Development Review 1,000 2.197 % $17,830 $17,830 $1,122 $18,952 Economic Development 100 0.220 % $1,783 $1,783 $112 $1,895 Natural Resource Protection 200 0.439 % $3,566 $3,566 $224 $3,790 Community Development Admin 600 1.318 % $10,698 $10,698 $673 $11,371 Landscape & Park Maintenance 1,800 3.955 % $32,095 $32,095 $2,020 $34,115 Swim Center Maintenance 100 0.220 % $1,783 $1,783 $112 $1,895 Tree Maintenance 500 1.099 % $8,915 $8,915 $561 $9,476 Streets & Sidewalk Maintenance 1,265 2.780 % $22,555 $22,555 $1,420 $23,975 Traffic Signals & Lights 200 0.439 % $3,566 $3,566 $224 $3,790 Recreational Sports 200 0.439 % $3,566 $3,566 $224 $3,790 Youth Services 400 0.879 % $7,132 $7,132 $449 $7,581 Community Services 100 0.220 % $1,783 $1,783 $112 $1,895 Ranger Program 300 0.659 % $5,349 $5,349 $337 $5,686 Aquatics & Sinsheimer Park 200 0.439 % $3,566 $3,566 $224 $3,790 Patrol 4,800 10.547 % $85,586 $85,586 $5,388 $90,974 Investigations 1,400 3.076 % $24,962 $24,962 $1,571 $26,533 Neighborhood Services 100 0.220 % $1,783 $1,783 $112 $1,895 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 87Schedule 7.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraffic Safety 400 0.879 % $7,132 $7,132 $449 $7,581 Emergency Response 4,500 9.888 % $80,237 $80,237 $5,051 $85,288 Hazard Prevention 700 1.538 % $12,481 $12,481 $786 $13,267 Golf Course Oper & Maint 400 0.879 % $7,132 $7,132 $449 $7,581 Police Support Services 2,000 4.395 % $35,661 $35,661 $2,245 $37,906 Geographic Information Services 450 0.989 % $8,024 $8,024 $505 $8,529 Eng Dev Rev 500 1.099 % $8,915 $8,915 $561 $9,476 Community Promotion 25 0.055 % $446 $446 $28 $474 FD290 Tourism Bid Fund 175 0.385 % $3,120 $3,120 $196 $3,316 Rental Housing Inspection 400 0.879 % $7,132 $7,132 $449 $7,581 Fire Apparatus Service 200 0.436 % $3,568 $3,568 $230 $3,798 Total45,510 100.000 %$811,459 $811,459 $47,040 $858,499 (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/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation of MDC SupportDetail page 88Schedule 7.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPatrol 52 67.532 % $52,683 $52,683 $3,054 $55,737 Investigations 11 14.286 % $11,144 $11,144 $646 $11,790 Traffic Safety 3 3.896 % $3,039 $3,039 $176 $3,215 Emergency Response 11 14.286 % $11,145 $11,145 $646 $11,791 Police AdminstrationTotal77 100.000 %$78,011 $78,011 $4,522 $82,533 (A) Alloc basis:Number of MDCs by Fund/Department/DivisionSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTablet SupportDetail page 89Schedule 7.0062017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 4 6.061 % $2,552 $2,552 $2,552 City Council 4 6.061 % $2,552 $2,552 $2,552 Geographic Information Services 3 4.545 % $1,914 $1,914 $146 $2,060 Tree MaintenanceBuilding Maintenance 1 1.515 % $638 $638 $49 $687 Streets & Sidewalk MaintenanceCIP Project Engineering 6 9.091 % $3,827 $3,827 $293 $4,120 Police Support Services 3 4.545 % $1,914 $1,914 $146 $2,060 FD500 Water Fund 5 7.576 % $3,190 $3,190 $244 $3,434 FD520 Sewer Fund 5 7.576 % $3,190 $3,190 $244 $3,434 Finance 7 10.606 % $4,465 $4,465 $4,465 Human Resources 2 3.030 % $1,276 $1,276 $98 $1,374 Community Development Admin 1 1.515 % $638 $638 $49 $687 Traffic Signals & LightsRecreation Administration 1 1.515 % $638 $638 $49 $687 Police Adminstration 2 3.030 % $1,276 $1,276 $98 $1,374 Fire Administration 2 3.030 % $1,276 $1,276 $98 $1,374 Emergency Response 1 1.515 % $638 $638 $49 $687 Hazard Prevention 1 1.515 % $638 $638 $49 $687 City Attorney 1 1.515 % $638 $638 $638 Long Range Planning 4 6.061 % $2,552 $2,552 $195 $2,747 Public Works Administration 3 4.545 % $1,914 $1,914 $146 $2,060 Community Promotion 2 3.030 % $1,276 $1,276 $98 $1,374 Development Review 1 1.515 % $638 $638 $49 $687 Transportation/Plan Engineering 1 1.515 % $638 $638 $49 $687 Aquatics & Sinsheimer Park 2 3.030 % $1,276 $1,276 $98 $1,374 Investigations 2 3.030 % $1,276 $1,276 $98 $1,374 Traffic Safety 1 1.515 % $638 $638 $49 $687 FD625 Jack House Fund 1 1.518 % $634 $634 $47 $681 Total66 100.000 %$42,102 $42,102 $2,441 $44,543 (A) Alloc basis:Number of Tablets by Fund/Department/DivisionSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofServer SupportDetail page 90Schedule 7.0072017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 40 0.288 % $1,083 $1,083 $1,083 City Council 52 0.375 % $1,408 $1,408 $1,408 Economic Development 8 0.058 % $217 $217 $14 $231 Natural Resource Protection 16 0.115 % $433 $433 $27 $460 City Attorney 36 0.259 % $975 $975 $975 Administration & Records 540 3.891 % $14,624 $14,624 $14,624 Finance 532 3.833 % $14,407 $14,407 $14,407 Geographic Information Services 1,298 9.353 % $35,151 $35,151 $2,230 $37,381 Human Resources 40 0.288 % $1,083 $1,083 $69 $1,152 Risk Management 16 0.115 % $433 $433 $27 $460 Community Development Admin 96 0.692 % $2,600 $2,600 $165 $2,765 Development Review 210 1.513 % $5,687 $5,687 $361 $6,048 Long Range Planning 105 0.757 % $2,843 $2,843 $180 $3,023 Building and Safety 255 1.837 % $6,906 $6,906 $438 $7,344 Public Works Administration 66 0.476 % $1,787 $1,787 $113 $1,900 Landscape & Park Maintenance 169 1.218 % $4,577 $4,577 $290 $4,867 Swim Center Maintenance 9 0.065 % $244 $244 $15 $259 Tree Maintenance 47 0.339 % $1,273 $1,273 $81 $1,354 Building Maintenance 256 1.845 % $6,933 $6,933 $440 $7,373 Streets & Sidewalk Maintenance 119 0.857 % $3,223 $3,223 $204 $3,427 Flood Control 39 0.281 % $1,056 $1,056 $67 $1,123 Traffic Signals & Lights 53 0.382 % $1,435 $1,435 $91 $1,526 Vehicle & Equipment Maintenace 54 0.389 % $1,462 $1,462 $93 $1,555 CIP Project Engineering 259 1.866 % $7,014 $7,014 $445 $7,459 Transportation/Plan Engineering 212 1.528 % $5,741 $5,741 $364 $6,105 Recreation Administration 62 0.447 % $1,679 $1,679 $107 $1,786 Facilities - Parks and Recreation 25 0.180 % $677 $677 $43 $720 Recreational Sports 25 0.180 % $677 $677 $43 $720 Youth Services 49 0.353 % $1,327 $1,327 $84 $1,411 Community Services 12 0.086 % $325 $325 $21 $346 Ranger Program 37 0.267 % $1,002 $1,002 $64 $1,066 Aquatics & Sinsheimer Park 25 0.180 % $677 $677 $43 $720 Golf Course Oper & Maint 32 0.231 % $867 $867 $55 $922 Police Adminstration 174 1.254 % $4,712 $4,712 $299 $5,011 Patrol 1,945 14.015 % $52,672 $52,672 $3,342 $56,014 Investigations 540 3.891 % $14,624 $14,624 $928 $15,552 Police Support Services 2,071 14.923 % $56,084 $56,084 $3,559 $59,643 Neighborhood Services 39 0.281 % $1,056 $1,056 $67 $1,123 Traffic Safety 193 1.391 % $5,227 $5,227 $332 $5,559 Fire Administration 1,474 10.621 % $39,917 $39,917 $2,533 $42,450 Emergency Response 112 0.807 % $3,033 $3,033 $192 $3,225 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofServer SupportDetail page 91Schedule 7.0072017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHazard PreventionFD290 Tourism Bid Fund 14 0.101 % $379 $379 $24 $403 FD500 Water Fund 448 3.228 % $12,132 $12,132 $770 $12,902 FD510 Parking Fund 104 0.749 % $2,816 $2,816 $179 $2,995 FD520 Sewer Fund 1,356 9.771 % $36,721 $36,721 $2,330 $39,051 FD530 Transit Fund 340 2.450 % $9,207 $9,207 $584 $9,791 FD640 Reservoir Operations 138 0.994 % $3,737 $3,737 $237 $3,974 Eng Dev Rev 80 0.576 % $2,166 $2,166 $137 $2,303 Community Promotion 2 0.014 % $54 $54 $3 $57 Rental Housing Inspection 54 0.390 % $1,461 $1,461 $96 $1,557 Total13,878 100.000 %$375,824 $375,824 $21,786 $397,610 (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/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork SupportDetail page 92Schedule 7.0082017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 20 0.934 % $5,644 $5,644 $5,644 City Council 20 0.934 % $5,644 $5,644 $5,644 Economic Development 4 0.187 % $1,129 $1,129 $71 $1,200 Natural Resource Protection 8 0.373 % $2,258 $2,258 $143 $2,401 City Attorney 18 0.840 % $5,080 $5,080 $5,080 Administration & Records 48 2.241 % $13,546 $13,546 $13,546 Finance 70 3.268 % $19,754 $19,754 $19,754 Geographic Information Services 12 0.560 % $3,386 $3,386 $214 $3,600 Human Resources 20 0.934 % $5,644 $5,644 $356 $6,000 Risk Management 20 0.934 % $5,644 $5,644 $356 $6,000 Community Development Admin 14 0.654 % $3,951 $3,951 $250 $4,201 Development Review 24 1.120 % $6,773 $6,773 $428 $7,201 Long Range Planning 12 0.560 % $3,386 $3,386 $214 $3,600 Building and Safety 39 1.821 % $11,006 $11,006 $695 $11,701 Public Works Administration 35 1.634 % $9,877 $9,877 $624 $10,501 Landscape & Park Maintenance 21 0.980 % $5,926 $5,926 $374 $6,300 Swim Center Maintenance 14 0.654 % $3,951 $3,951 $250 $4,201 Tree Maintenance 4 0.187 % $1,129 $1,129 $71 $1,200 Building Maintenance 30 1.401 % $8,466 $8,466 $535 $9,001 Streets & Sidewalk Maintenance 19 0.887 % $5,362 $5,362 $339 $5,701 Traffic Signals & Lights 10 0.467 % $2,822 $2,822 $178 $3,000 Vehicle & Equipment Maintenace 3 0.140 % $847 $847 $53 $900 Eng Dev Rev 12 0.560 % $3,386 $3,386 $214 $3,600 CIP Project Engineering 43 2.007 % $12,135 $12,135 $766 $12,901 Transportation/Plan Engineering 19 0.887 % $5,362 $5,362 $339 $5,701 Recreation Administration 33 1.541 % $9,313 $9,313 $588 $9,901 Facilities - Parks and Recreation 49 2.288 % $13,828 $13,828 $873 $14,701 Recreational Sports 20 0.934 % $5,644 $5,644 $356 $6,000 Youth Services 26 1.214 % $7,337 $7,337 $463 $7,800 Community Services 7 0.327 % $1,975 $1,975 $125 $2,100 Ranger Program 20 0.934 % $5,644 $5,644 $356 $6,000 Aquatics & Sinsheimer Park 15 0.700 % $4,233 $4,233 $267 $4,500 Golf Course Oper & Maint 14 0.654 % $3,951 $3,951 $250 $4,201 Police Adminstration 11 0.514 % $3,104 $3,104 $196 $3,300 Patrol 166 7.750 % $46,845 $46,845 $2,959 $49,804 Investigations 40 1.867 % $11,288 $11,288 $713 $12,001 Police Support Services 387 18.067 % $109,211 $109,211 $6,898 $116,109 Neighborhood Services 2 0.093 % $564 $564 $36 $600 Traffic Safety 28 1.307 % $7,902 $7,902 $499 $8,401 Fire Administration 24 1.120 % $6,773 $6,773 $428 $7,201 Emergency Response 246 11.485 % $69,421 $69,421 $4,385 $73,806 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork SupportDetail page 93Schedule 7.0082017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHazard Prevention 29 1.354 % $8,184 $8,184 $517 $8,701 FD290 Tourism Bid Fund 7 0.327 % $1,975 $1,975 $125 $2,100 FD500 Water Fund 142 6.629 % $40,072 $40,072 $2,531 $42,603 FD510 Parking Fund 52 2.428 % $14,674 $14,674 $927 $15,601 FD520 Sewer Fund 238 11.111 % $67,164 $67,164 $4,242 $71,406 FD530 Transit Fund 30 1.401 % $8,466 $8,466 $535 $9,001 Community Promotion 1 0.047 % $282 $282 $18 $300 FD640 Reservoir Operations 3 0.140 % $847 $847 $53 $900 Flood Control 3 0.140 % $847 $847 $53 $900 Rental Housing Inspection 10 0.464 % $2,820 $2,820 $178 $2,998 Total2,142 100.000 %$604,472 $604,472 $35,041 $639,513 (A) Alloc basis:Number of Dedicated Ethernet Switch Ports by Fund/Department/Division Source: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofRadiosDetail page 94Schedule 7.0092017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 1 0.303 % $542 $542 $542 CIP Project Engineering 7 2.121 % $3,791 $3,791 $220 $4,011 Building Maintenance 5 1.515 % $2,708 $2,708 $157 $2,865 Police Adminstration 5 1.515 % $2,708 $2,708 $157 $2,865 Fire Administration 5 1.515 % $2,708 $2,708 $157 $2,865 FD500 Water Fund 47 14.242 % $25,451 $25,451 $1,480 $26,931 FD520 Sewer Fund 8 2.424 % $4,332 $4,332 $252 $4,584 Flood ControlFD510 Parking Fund 5 1.515 % $2,708 $2,708 $157 $2,865 FD530 Transit Fund 28 8.485 % $15,162 $15,162 $882 $16,044 Facilities - Parks and Recreation 2 0.606 % $1,083 $1,083 $63 $1,146 Building and Safety 4 1.212 % $2,166 $2,166 $126 $2,292 Landscape & Park Maintenance 2 0.606 % $1,083 $1,083 $63 $1,146 Tree Maintenance 2 0.606 % $1,083 $1,083 $63 $1,146 Traffic Signals & Lights 2 0.606 % $1,083 $1,083 $63 $1,146 Ranger Program 3 0.909 % $1,625 $1,625 $94 $1,719 Patrol 68 20.606 % $36,823 $36,823 $2,141 $38,964 Investigations 24 7.273 % $12,996 $12,996 $756 $13,752 Police Support Services 7 2.121 % $3,791 $3,791 $220 $4,011 Neighborhood Services 6 1.818 % $3,249 $3,249 $189 $3,438 Traffic Safety 11 3.333 % $5,957 $5,957 $346 $6,303 Emergency Response 77 23.333 % $41,697 $41,697 $2,424 $44,121 Hazard Prevention 10 3.030 % $5,415 $5,415 $315 $5,730 FD640 Reservoir OperationsEconomic Development 1 0.306 % $539 $539 $34 $573 Total330 100.000 %$178,700 $178,700 $10,359 $189,059 (A) Alloc basis:Number of Assigned Radios by Fund/DepartmentSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTelemetryDetail page 95Schedule 7.0102017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund 21 42.857 % $26,530 $26,530 $1,538 $28,068 FD520 Sewer Fund 24 48.980 % $30,320 $30,320 $1,757 $32,077 FD640 Reservoir Operations 4 8.163 % $5,053 $5,053 $293 $5,346 Total49 100.000 %$61,903 $61,903 $3,588 $65,491 (A) Alloc basis:Number of Controllers by Fund/Div/DeptSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofCell PhonesDetail page 96Schedule 7.0112017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 2 1.613 % $503 $503 $29 $532 CIP Project Engineering 3 2.419 % $755 $755 $44 $799 Building Maintenance 6 4.839 % $1,509 $1,509 $88 $1,597 City Council 1 0.806 % $252 $252 $252 FD500 Water Fund 15 12.097 % $3,773 $3,773 $220 $3,993 FD520 Sewer Fund 7 5.645 % $1,761 $1,761 $103 $1,864 FD510 Parking FundFacilities - Parks and Recreation 2 1.613 % $503 $503 $29 $532 Building and Safety 1 0.806 % $252 $252 $15 $267 Landscape & Park Maintenance 14 11.290 % $3,522 $3,522 $206 $3,728 Tree Maintenance 3 2.419 % $755 $755 $44 $799 Streets & Sidewalk Maintenance 8 6.452 % $2,013 $2,013 $118 $2,131 Traffic Signals & Lights 1 0.806 % $252 $252 $15 $267 Eng Dev Rev 2 1.613 % $503 $503 $29 $532 Youth Services 17 13.710 % $4,277 $4,277 $250 $4,527 Ranger Program 6 4.839 % $1,509 $1,509 $88 $1,597 Patrol 14 11.290 % $3,522 $3,522 $206 $3,728 Investigations 1 0.806 % $252 $252 $15 $267 Emergency Response 10 8.065 % $2,516 $2,516 $147 $2,663 Hazard Prevention 1 0.806 % $252 $252 $15 $267 Golf Course Oper & Maint 2 1.613 % $503 $503 $29 $532 Traffic Safety 1 0.806 % $252 $252 $15 $267 FD640 Reservoir Operations 2 1.613 % $503 $503 $29 $532 Aquatics & Sinsheimer Park 1 0.806 % $252 $252 $15 $267 Police Support ServicesNeighborhood ServicesRental Housing Inspection 1 0.806 % $252 $252 $15 $267 Flood Control 1 0.806 % $252 $252 $15 $267 Recreational Sports 1 0.806 % $252 $252 $15 $267 Police Adminstration 1 0.810 % $247 $247 $14 $261 Total124 100.000 %$31,194 $31,194 $1,808 $33,002 (A) Alloc basis:Number of Cell Phones and Smart Phones Fund/Division/DepartmentSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofPagersDetail page 97Schedule 7.0122017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPatrol 2 40.000 % $3,142 $3,142 $182 $3,324 Investigations 1 20.000 % $1,571 $1,571 $91 $1,662 Traffic Safety 1 20.000 % $1,571 $1,571 $91 $1,662 Emergency ResponseStreets & Sidewalk MaintenancePolice Adminstration 1 20.000 % $1,572 $1,572 $91 $1,663 Total5 100.000 %$7,856 $7,856 $455 $8,311 (A) Alloc basis:Number of Pagers by Fund/Division/DepartmentSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofCellular Data ServicesDetail page 98Schedule 7.0132017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNatural Resource Protection 100 0.303 % $506 $506 $31 $537 Finance 600 1.818 % $3,037 $3,037 $3,037 Geographic Information Services 200 0.606 % $1,012 $1,012 $61 $1,073 Human Resources 400 1.212 % $2,025 $2,025 $123 $2,148 Risk Management 100 0.303 % $506 $506 $31 $537 Building and Safety 1,900 5.758 % $9,617 $9,617 $584 $10,201 Public Works Administration 400 1.212 % $2,025 $2,025 $123 $2,148 Landscape & Park Maintenance 700 2.121 % $3,543 $3,543 $215 $3,758 Tree Maintenance 600 1.818 % $3,037 $3,037 $184 $3,221 Streets & Sidewalk Maintenance 300 0.909 % $1,518 $1,518 $92 $1,610 Vehicle & Equipment Maintenace 400 1.212 % $2,025 $2,025 $123 $2,148 CIP Project Engineering 1,300 3.939 % $6,580 $6,580 $400 $6,980 Transportation/Plan EngineeringRecreation Administration 100 0.303 % $506 $506 $31 $537 Police Adminstration 300 0.909 % $1,518 $1,518 $92 $1,610 Patrol 4,800 14.545 % $24,295 $24,295 $1,475 $25,770 Investigations 1,800 5.455 % $9,110 $9,110 $553 $9,663 Police Support Services 200 0.606 % $1,012 $1,012 $61 $1,073 Fire Administration 600 1.818 % $3,037 $3,037 $184 $3,221 Emergency Response 2,600 7.879 % $13,160 $13,160 $799 $13,959 Hazard Prevention 1,200 3.636 % $6,074 $6,074 $369 $6,443 FD500 Water Fund 2,500 7.576 % $12,653 $12,653 $768 $13,421 FD520 Sewer Fund 3,000 9.091 % $15,184 $15,184 $922 $16,106 FD530 Transit Fund 4,900 14.848 % $24,801 $24,801 $1,506 $26,307 City Administration 300 0.909 % $1,518 $1,518 $1,518 Ranger Program 100 0.303 % $506 $506 $31 $537 City Council 300 0.909 % $1,518 $1,518 $1,518 Community Development Admin 100 0.303 % $506 $506 $31 $537 Traffic Signals & Lights 300 0.909 % $1,518 $1,518 $92 $1,610 Golf Course Oper & Maint 100 0.303 % $506 $506 $31 $537 Neighborhood Services 200 0.606 % $1,012 $1,012 $61 $1,073 FD510 Parking Fund 1,200 3.636 % $6,074 $6,074 $369 $6,443 City Attorney 200 0.606 % $1,012 $1,012 $1,012 Youth Services 100 0.303 % $506 $506 $31 $537 Community Promotion 25 0.076 % $127 $127 $8 $135 Administration & Records 100 0.303 % $506 $506 $506 Rental Housing Inspection 300 0.909 % $1,518 $1,518 $92 $1,610 Traffic Safety 300 0.909 % $1,518 $1,518 $92 $1,610 Fire Apparatus Service 200 0.606 % $1,012 $1,012 $61 $1,073 FD290 Tourism Bid Fund 75 0.227 % $380 $380 $23 $403 FD640 Reservoir Operations 100 0.306 % $507 $507 $33 $540 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofCellular Data ServicesDetail page 99Schedule 7.0132017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTotal33,000 100.000 %$167,025 $167,025 $9,682 $176,707 (A) Alloc basis:Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/DepartmentSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTelephonesDetail page 100Schedule 7.0142017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 11 1.061 % $1,954 $1,954 $1,954 Public Works Administration 51 4.918 % $9,061 $9,061 $578 $9,639 Recreation Administration 29 2.797 % $5,152 $5,152 $329 $5,481 Transportation/Plan Engineering 8 0.771 % $1,421 $1,421 $91 $1,512 CIP Project Engineering 21 2.025 % $3,731 $3,731 $238 $3,969 City Attorney 12 1.157 % $2,132 $2,132 $2,132 Administration & Records 17 1.639 % $3,020 $3,020 $3,020 Human Resources 9 0.868 % $1,599 $1,599 $102 $1,701 Risk Management 2 0.193 % $355 $355 $23 $378 Finance 55 5.304 % $9,771 $9,771 $9,771 Building Maintenance 24 2.314 % $4,264 $4,264 $272 $4,536 Vehicle & Equipment Maintenace 12 1.157 % $2,132 $2,132 $136 $2,268 Police Adminstration 74 7.136 % $13,147 $13,147 $839 $13,986 Fire Administration 58 5.593 % $10,304 $10,304 $658 $10,962 FD500 Water Fund 73 7.040 % $12,969 $12,969 $828 $13,797 FD520 Sewer Fund 67 6.461 % $11,903 $11,903 $760 $12,663 FD640 Reservoir Operations 5 0.482 % $888 $888 $57 $945 FD510 Parking Fund 55 5.304 % $9,771 $9,771 $624 $10,395 FD530 Transit Fund 10 0.964 % $1,777 $1,777 $113 $1,890 Facilities - Parks and Recreation 21 2.025 % $3,731 $3,731 $238 $3,969 Long Range Planning 8 0.771 % $1,421 $1,421 $91 $1,512 Building and Safety 24 2.314 % $4,264 $4,264 $272 $4,536 Development Review 8 0.771 % $1,421 $1,421 $91 $1,512 Economic Development 1 0.096 % $178 $178 $11 $189 Natural Resource Protection 2 0.193 % $355 $355 $23 $378 Geographic Information Services 4 0.386 % $711 $711 $45 $756 Community Development Admin 19 1.832 % $3,376 $3,376 $215 $3,591 Landscape & Park Maintenance 33 3.182 % $5,863 $5,863 $374 $6,237 Tree Maintenance 10 0.964 % $1,777 $1,777 $113 $1,890 Streets & Sidewalk Maintenance 8 0.771 % $1,421 $1,421 $91 $1,512 Traffic Signals & Lights 4 0.386 % $711 $711 $45 $756 Eng Dev Rev 5 0.482 % $888 $888 $57 $945 Recreational Sports 2 0.193 % $355 $355 $23 $378 Youth Services 12 1.157 % $2,132 $2,132 $136 $2,268 Community Services 5 0.482 % $888 $888 $57 $945 Ranger Program 3 0.289 % $533 $533 $34 $567 Aquatics & Sinsheimer Park 17 1.639 % $3,020 $3,020 $193 $3,213 Patrol 55 5.304 % $9,771 $9,771 $624 $10,395 Investigations 22 2.122 % $3,909 $3,909 $249 $4,158 Police Support Services 48 4.629 % $8,528 $8,528 $544 $9,072 Neighborhood Services 3 0.289 % $533 $533 $34 $567 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTelephonesDetail page 101Schedule 7.0142017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraffic Safety 4 0.386 % $711 $711 $45 $756 Emergency Response 103 9.932 % $18,299 $18,299 $1,168 $19,467 Hazard Prevention 11 1.061 % $1,954 $1,954 $125 $2,079 Golf Course Oper & Maint 5 0.482 % $888 $888 $57 $945 Rental Housing Inspection 4 0.386 % $711 $711 $45 $756 Community Promotion 2 0.193 % $355 $355 $23 $378 Fire Apparatus Service 1 0.099 % $181 $181 $9 $190 Total1,037 100.000 %$184,236 $184,236 $10,680 $194,916 (A) Alloc basis:Number of Telephones by Fund/DepartmentSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofCuesta PeakDetail page 102Schedule 7.0152017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD520 Sewer Fund 1 100.000 % $6,701 $6,701 $388 $7,089 Total1 100.000 %$6,701 $6,701 $388 $7,089 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofSouth HillsDetail page 103Schedule 7.0162017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration 300 30.000 % $13,483 $13,483 $782 $14,265 Fire Administration 200 20.000 % $8,988 $8,988 $521 $9,509 FD500 Water Fund 50 5.000 % $2,247 $2,247 $130 $2,377 FD520 Sewer Fund 50 5.000 % $2,247 $2,247 $130 $2,377 FD530 Transit Fund 200 20.000 % $8,988 $8,988 $521 $9,509 Public Works Administration 200 20.000 % $8,989 $8,989 $521 $9,510 Total1,000 100.000 %$44,942 $44,942 $2,605 $47,547 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTassajaraDetail page 104Schedule 7.0172017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration 2 33.333 % $15,161 $15,161 $879 $16,040 Fire Administration 2 33.333 % $15,161 $15,161 $879 $16,040 Public Works Administration 1 16.667 % $7,581 $7,581 $440 $8,021 FD500 Water Fund 1 16.667 % $7,580 $7,580 $439 $8,019 Total6 100.000 %$45,483 $45,483 $2,637 $48,120 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofDepartment Direct CostsDetail page 105Schedule 7.0182017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDevelopment Review 88,627 97.517 % $103,269 $103,269 $5,988 $109,257 Patrol 2,257 2.483 % $2,630 $2,630 $153 $2,783 Total90,884 100.000 %$105,899 $105,899 $6,141 $112,040 (A) Alloc basis:Direct Allocation to Development ReviewSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 106Schedule 7.0192017TotalNetwork Services & Desktop Support MDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryCell PhonesCity Council $20,289 $8,915 $2,552 $1,408 $5,644 $252 City Administration $22,208 $8,915 $2,552 $1,083 $5,644 $542 City Attorney $17,861 $8,024 $638 $975 $5,080 Administration & Records $40,611 $8,915 $14,624 $13,546 Finance $80,854 $29,420 $4,465 $14,407 $19,754 Geographic Information Services $53,399 $8,529 $2,060 $37,381 $3,600 Human Resources $21,851 $9,476 $1,374 $1,152 $6,000 Risk Management $11,165 $3,790 $460 $6,000 Public Works Administration $57,578 $13,267 $2,060 $1,900 $10,501 $532 Building Maintenance $37,430 $11,371 $687 $7,373 $9,001 $2,865 $1,597 Vehicle & Equipment Maintenace $15,400 $8,529 $1,555 $900 CIP Project Engineering $74,354 $34,115 $4,120 $7,459 $12,901 $4,011 $799 Transportation/Plan Engineering $29,167 $15,162 $687 $6,105 $5,701 Economic Development $4,088 $1,895 $231 $1,200 $573 Natural Resource Protection $7,566 $3,790 $460 $2,401 Community Promotion $2,718 $474 $1,374 $57 $300 Community Development Admin $23,152 $11,371 $687 $2,765 $4,201 Development Review $143,657 $18,952 $687 $6,048 $7,201 Long Range Planning $20,358 $9,476 $2,747 $3,023 $3,600 Building and Safety $66,666 $30,325 $7,344 $11,701 $2,292 $267 Eng Dev Rev $16,856 $9,476 $2,303 $3,600 $532 Landscape & Park Maintenance $60,151 $34,115 $4,867 $6,300 $1,146 $3,728 Swim Center Maintenance $6,355 $1,895 $259 $4,201 Tree Maintenance $19,086 $9,476 $1,354 $1,200 $1,146 $799 Streets & Sidewalk Maintenance $38,356 $23,975 $3,427 $5,701 $2,131 Flood Control $10,156 $7,866 $1,123 $900 $267 Traffic Signals & Lights $12,095 $3,790 $1,526 $3,000 $1,146 $267 Rental Housing Inspection $14,769 $7,581 $1,557 $2,998 $267 Recreation Administration $27,868 $9,476 $687 $1,786 $9,901 Facilities - Parks and Recreation $24,858 $3,790 $720 $14,701 $1,146 $532 Recreational Sports $11,155 $3,790 $720 $6,000 $267 Youth Services $24,124 $7,581 $1,411 $7,800 $4,527 Community Services $5,286 $1,895 $346 $2,100 Ranger Program $17,172 $5,686 $1,066 $6,000 $1,719 $1,597 Aquatics & Sinsheimer Park $13,864 $3,790 $1,374 $720 $4,500 $267 Golf Course Oper & Maint $14,718 $7,581 $922 $4,201 $532 Police Adminstration $68,904 $8,529 $1,374 $5,011 $3,300 $2,865 $261 Patrol $337,493 $90,974 $55,737 $56,014 $49,804 $38,964 $3,728 Investigations $96,752 $26,533 $11,790 $1,374 $15,552 $12,001 $13,752 $267 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 107Schedule 7.0192017PagersCellular Data ServicesTelephonesCuesta PeakSouth HillsTassajaraDepartment Direct CostsCity Council $1,518 City Administration $1,518 $1,954 City Attorney $1,012 $2,132 Administration & Records $506 $3,020 Finance $3,037 $9,771 Geographic Information Services $1,073 $756 Human Resources $2,148 $1,701 Risk Management $537 $378 Public Works Administration $2,148 $9,639 $9,510 $8,021 Building Maintenance $4,536 Vehicle & Equipment Maintenace $2,148 $2,268 CIP Project Engineering $6,980 $3,969 Transportation/Plan Engineering $1,512 Economic Development $189 Natural Resource Protection $537 $378 Community Promotion $135 $378 Community Development Admin $537 $3,591 Development Review $1,512 $109,257 Long Range Planning $1,512 Building and Safety $10,201 $4,536 Eng Dev Rev $945 Landscape & Park Maintenance $3,758 $6,237 Swim Center MaintenanceTree Maintenance $3,221 $1,890 Streets & Sidewalk Maintenance $1,610 $1,512 Flood ControlTraffic Signals & Lights $1,610 $756 Rental Housing Inspection $1,610 $756 Recreation Administration $537 $5,481 Facilities - Parks and Recreation $3,969 Recreational Sports $378 Youth Services $537 $2,268 Community Services $945 Ranger Program $537 $567 Aquatics & Sinsheimer Park $3,213 Golf Course Oper & Maint $537 $945 Police Adminstration $1,663 $1,610 $13,986 $14,265 $16,040 Patrol $3,324 $25,770 $10,395 $2,783 Investigations $1,662 $9,663 $4,158 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 108Schedule 7.0192017TotalNetwork Services & Desktop Support MDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryCell PhonesPolice Support Services $229,874 $37,906 $2,060 $59,643 $116,109 $4,011 Neighborhood Services $8,696 $1,895 $1,123 $600 $3,438 Traffic Safety $36,041 $7,581 $3,215 $687 $5,559 $8,401 $6,303 $267 Fire Administration $101,203 $7,581 $1,374 $42,450 $7,201 $2,865 Emergency Response $255,007 $85,288 $11,791 $687 $3,225 $73,806 $44,121 $2,663 Fire Apparatus Service $5,061 $3,798 Hazard Prevention $37,174 $13,267 $687 $8,701 $5,730 $267 FD290 Tourism Bid Fund $6,222 $3,316 $403 $2,100 FD500 Water Fund $225,670 $70,125 $3,434 $12,902 $42,603 $26,931 $28,068 $3,993 FD510 Parking Fund $62,937 $24,638 $2,995 $15,601 $2,865 FD520 Sewer Fund $262,671 $72,020 $3,434 $39,051 $71,406 $4,584 $32,077 $1,864 FD530 Transit Fund $82,018 $9,476 $9,791 $9,001 $16,044 FD625 Jack House Fund $681 $681 FD640 Reservoir Operations $21,335 $9,098 $3,974 $900 $5,346 $532 Total$2,904,980 $858,499 $82,533 $44,543 $397,610 $639,513 $189,059 $65,491 $33,002 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 109Schedule 7.0192017PagersCellular Data ServicesTelephonesCuesta PeakSouth HillsTassajaraDepartment Direct CostsPolice Support Services $1,073 $9,072 Neighborhood Services $1,073 $567 Traffic Safety $1,662 $1,610 $756 Fire Administration $3,221 $10,962 $9,509 $16,040 Emergency Response $13,959 $19,467 Fire Apparatus Service $1,073 $190 Hazard Prevention $6,443 $2,079 FD290 Tourism Bid Fund $403 FD500 Water Fund $13,421 $13,797 $2,377 $8,019 FD510 Parking Fund $6,443 $10,395 FD520 Sewer Fund $16,106 $12,663 $7,089 $2,377 FD530 Transit Fund $26,307 $1,890 $9,509 FD625 Jack House FundFD640 Reservoir Operations $540 $945 Total$8,311 $176,707 $194,916 $7,089 $47,547 $48,120 $112,040 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 8.01 GEOGRAPHIC INFORMATION SERVICES NATURE AND EXTENT OF SERVICE The Geographic Information Services Division is responsible for operating and maintaining the City's geographic information system (GIS) which is defined in the industry as an “organized collection of computer hardware, software, geographic data, and personnel designed to efficiently capture, store, update, manipulate, analyze, and display all forms of geographically referenced information.” Program goals are to develop and implement an accurate, comprehensive, and up-to-date geographic information system, provide quick and easy access to GIS data with reasonable security, and promote use of GIS to expedite work processes. Costs are allocated as follows: GIS – These costs are related to both the GIS activities and system expenditures related to keeping the GIS system current and functioning for the needs of the City. Costs are allocated based on an estimate of time spent by fund/department/division. IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationGeographic Information ServicesCosts to be allocatedDetail page 111Schedule 8.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $652,811 $652,811 Allocated additions: 10000000 - Building Charge $4,806 $4,806 10010200 - City Council $1,310 $904 $2,214 10010100 - City Administration $21,393 $4,562 $25,955 10015100 - City Attorney $5,599 $999 $6,598 10020100 - Administration & Records $907 $190 $1,097 10025100 - Finance $12,328 $1,861 $14,189 10025300 - Network Services $50,198 $3,201 $53,399 10026100 - Support Services$1,345 $1,345 10030100 - Human Resources$7,850 $7,850 10030200 - Risk Management$24,433 $24,433 10030300 - Wellness Program$127 $127 10050230 - Building Maintenance$10,982 $10,982 Total allocated additions:$96,541 $56,454 $152,995 $152,995 Total to be allocated$749,352 $56,454 $805,806 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationGeographic Information ServicesSchedule of costs to beallocated by functionDetail page 112Schedule 8.0032017TotalGeneral & AdminGISWages & BenefitsSALARIES & WAGES$403,849 $148,495 $255,354 FRINGE BENEFITS$157,595 $57,948 $99,647 Other Expense and CostSERVICES & SUPPLIES$91,367 $33,596 $57,771 Departmental Expenditures$652,811 $240,039 $412,772 Additions: 1stOther$96,541 $96,541 Functional Cost$749,352 $336,580 $412,772 Reallocate Admin($336,580) $336,580 Allocable Costs$749,352 $749,352 1st Allocation$749,352 $749,352 Additions: 2ndOther$56,454 $56,454 Functional Cost$56,454 $56,454 Reallocate Admin($56,454) $56,454 Allocable Costs$56,454 $56,454 2nd Allocation$56,454 $56,454 Total allocated$805,806 $805,806 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationGeographic Information ServicesDetail allocation ofGISDetail page 113Schedule 8.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 569 8.999 % $67,433 $67,433 $5,678 $73,111 Community Development Admin 1,377 21.778 % $163,191 $163,191 $13,742 $176,933 FD500 Water Fund 701 11.087 % $83,077 $83,077 $6,996 $90,073 FD520 Sewer Fund 978 15.467 % $115,905 $115,905 $9,760 $125,665 Fire Administration 676 10.691 % $80,114 $80,114 $6,746 $86,860 Police Adminstration 1,086 17.175 % $128,704 $128,704 $10,838 $139,542 Recreation Administration 270 4.270 % $31,998 $31,998 $2,694 $34,692 City Administration 666 10.533 % $78,930 $78,930 $78,930 Total6,323 100.000 %$749,352 $749,352 $56,454 $805,806 (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/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationGeographic Information ServicesDepartmental CostAllocation SummaryDetail page 114Schedule 8.0052017TotalGISCity Administration$78,930 $78,930 Public Works Administration$73,111 $73,111 Community Development Admin$176,933 $176,933 Recreation Administration$34,692 $34,692 Police Adminstration$139,542 $139,542 Fire Administration$86,860 $86,860 FD500 Water Fund$90,073 $90,073 FD520 Sewer Fund$125,665 $125,665 Total$805,806 $805,806 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 9.01 SUPPORT SERVICES NATURE AND EXTENT OF SERVICE The Support Services Division is responsible for administering and accounting for indirect costs not easily charged to operating programs or projects. This program has four major activities: copier maintenance and supplies, postage, city-wide memberships, and funding a minor amount of unforeseen costs during the course of each budget year with the City Manager’s approval. Costs are allocated as follows: General Support Services – These costs are not specifically identified with a particular fund or program. Certain eligible costs are allocated based on total operating expenditures by fund/department/division. Postage – These costs are generated by the City's central postage meter. Costs are allocated based on full time equivalent (FTE) by fund/department/division. Police are excluded from this allocation. Parking – These costs represent the annual charge to various programs by the Parking Enterprise Fund to allow staff to park their city- owned, assigned vehicles in one of the parking structures. Programs that pay their own parking fees are not included in the calculation. IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationSupport ServicesCosts to be allocatedDetail page 116Schedule 9.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $223,952 $223,952 Deductions: VENTURES CONTINGENCIES ($27,641) Total deductions:($27,641)($27,641) Allocated additions: 10010200 - City Council $449 $310 $759 10010100 - City Administration $2,454 $524 $2,978 10015100 - City Attorney $1,921 $343 $2,264 10025100 - Finance $5,126 $774 $5,900 Total allocated additions:$9,950 $1,951 $11,901 $11,901 Total to be allocated$206,261 $1,951 $208,212 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationSupport ServicesSchedule of costs to beallocated by functionDetail page 117Schedule 9.0032017TotalGeneral & AdminGeneral Support ServicesPostageParkingOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSUPPORT SERVICES $97,929 $97,929 PARKING $53,760 $53,760 POSTAGE $44,622 $44,622 VENTURES CONTINGENCIES $27,641 $27,641 Departmental Expenditures$223,952 $27,641 $97,929 $44,622 $53,760 Cost AdjustmentsDeductions ($27,641) ($27,641)Additions: 1stOther $9,950 $9,950 Functional Cost$206,261 $9,950 $97,929 $44,622 $53,760 Reallocate Admin($9,950) $4,964 $2,262 $2,724 Allocable Costs$206,261 $102,893 $46,884 $56,484 1st Allocation$206,261 $102,893 $46,884 $56,484 Additions: 2ndOther $1,951 $1,951 Functional Cost$1,951 $1,951 Reallocate Admin($1,951) $973 $443 $535 Allocable Costs$1,951 $973 $443 $535 2nd Allocation$1,951 $973 $443 $535 Total allocated$208,212 $103,866 $47,327 $57,019 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationSupport ServicesDetail allocation ofGeneral Support ServicesDetail page 118Schedule 9.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 978,227 1.223 % $1,258 $1,258 $1,258 City Council 155,161 0.194 % $200 $200 $200 Cultural Activities 309,620 0.387 % $398 $398 $4 $402 Economic Development 247,329 0.309 % $318 $318 $3 $321 Natural Resource Protection 366,356 0.458 % $471 $471 $5 $476 Community Promotion 405,301 0.507 % $521 $521 $5 $526 City Attorney 1,051,513 1.314 % $1,352 $1,352 $1,352 Administration & Records 638,203 0.798 % $821 $821 $821 Finance 2,055,486 2.569 % $2,643 $2,643 $2,643 Network Services 2,589,844 3.237 % $3,330 $3,330 $3,330 Human Resources 947,446 1.184 % $1,218 $1,218 $13 $1,231 Risk Management 3,092,073 3.864 % $3,976 $3,976 $42 $4,018 Wellness Program 13,685 0.017 % $18 $18 $18 Community Development Admin 787,611 0.984 % $1,013 $1,013 $11 $1,024 Commissions & Committees 31,328 0.039 % $40 $40 $40 Development Review 1,057,165 1.321 % $1,359 $1,359 $14 $1,373 Long Range Planning 765,403 0.957 % $984 $984 $10 $994 Building and Safety 1,717,695 2.147 % $2,209 $2,209 $23 $2,232 Public Works Administration 956,918 1.196 % $1,231 $1,231 $13 $1,244 Landscape & Park Maintenance 2,235,288 2.794 % $2,874 $2,874 $30 $2,904 Swim Center Maintenance 441,527 0.552 % $568 $568 $6 $574 Tree Maintenance 556,092 0.695 % $715 $715 $8 $723 Building Maintenance 1,183,301 1.479 % $1,522 $1,522 $16 $1,538 Streets & Sidewalk Maintenance 1,103,969 1.380 % $1,420 $1,420 $15 $1,435 Flood Control 414,277 0.518 % $533 $533 $6 $539 Traffic Signals & Lights 392,754 0.491 % $505 $505 $5 $510 Vehicle & Equipment Maintenace 1,053,624 1.317 % $1,355 $1,355 $14 $1,369 Eng Dev Rev 639,879 0.800 % $823 $823 $9 $832 CIP Project Engineering 1,831,513 2.289 % $2,355 $2,355 $25 $2,380 Transportation/Plan Engineering 819,832 1.025 % $1,054 $1,054 $11 $1,065 Human Relations 249,796 0.312 % $321 $321 $3 $324 Recreation Administration 731,561 0.914 % $941 $941 $10 $951 Facilities - Parks and Recreation 216,065 0.270 % $278 $278 $3 $281 Recreational Sports 324,149 0.405 % $417 $417 $4 $421 Youth Services 896,747 1.121 % $1,153 $1,153 $12 $1,165 Community Services 254,379 0.318 % $327 $327 $3 $330 Ranger Program 367,224 0.459 % $472 $472 $5 $477 Aquatics & Sinsheimer Park 402,050 0.502 % $517 $517 $5 $522 Police Adminstration 1,559,179 1.949 % $2,005 $2,005 $21 $2,026 Patrol 7,002,001 8.751 % $9,004 $9,004 $95 $9,099 Investigations 2,675,812 3.344 % $3,441 $3,441 $36 $3,477 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationSupport ServicesDetail allocation ofGeneral Support ServicesDetail page 119Schedule 9.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNeighborhood Services 230,415 0.288 % $296 $296 $3 $299 Traffic Safety 827,890 1.035 % $1,065 $1,065 $11 $1,076 Fire Administration 880,871 1.101 % $1,133 $1,133 $12 $1,145 Emergency Response 9,425,296 11.780 % $12,121 $12,121 $128 $12,249 Hazard Prevention 907,853 1.135 % $1,167 $1,167 $12 $1,179 Training Services 89,315 0.112 % $115 $115 $1 $116 Technical Services 42,208 0.053 % $54 $54 $1 $55 Disaster Preparedness 63,001 0.079 % $81 $81 $1 $82 FD210 Downtown Bid Fund 232,473 0.291 % $299 $299 $3 $302 FD240 CDBG Fund 129,260 0.162 % $166 $166 $2 $168 FD500 Water Fund 5,282,563 6.602 % $6,793 $6,793 $71 $6,864 FD510 Parking Fund 1,986,426 2.483 % $2,554 $2,554 $27 $2,581 FD520 Sewer Fund 6,400,484 7.999 % $8,231 $8,231 $87 $8,318 Golf Course Oper & Maint 614,220 0.768 % $790 $790 $8 $798 FD640 Reservoir Operations 857,965 1.072 % $1,103 $1,103 $12 $1,115 Geographic Information Services 652,811 0.816 % $839 $839 $839 FD290 Tourism Bid Fund 1,363,063 1.704 % $1,753 $1,753 $18 $1,771 FD530 Transit Fund 3,128,402 3.910 % $4,023 $4,023 $42 $4,065 Development Services 106,319 0.133 % $137 $137 $1 $138 FD250 Law Enforcement Grant Fund 78,860 0.099 % $101 $101 $1 $102 FD625 Jack House Fund 1,662 0.002 % $2 $2 $2 Fire Apparatus Service 341,281 0.427 % $439 $439 $5 $444 Rental Housing Inspection 366,943 0.459 % $472 $472 $5 $477 Police Support Services 2,414,266 3.017 % $3,105 $3,105 $33 $3,138 Recruit Academy 67,660 0.085 % $87 $87 $4 $91 Special Event 2,577 0.003 % $3 $3 $3 FD300 Debt Service Fund 1,300 -0.005% $4 $4 $4 Total80,012,767 100.000 %$102,893 $102,893 $973 $103,866 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationSupport ServicesDetail allocation ofPostageDetail page 120Schedule 9.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Administration 600 1.619 % $759 $759 $8 $767 Flood Control 715 1.929 % $904 $904 $10 $914 Recreation Administration 600 1.619 % $759 $759 $8 $767 Building Maintenance 500 1.349 % $632 $632 $7 $639 Long Range Planning 400 1.079 % $506 $506 $5 $511 Building and Safety 1,532 4.133 % $1,938 $1,938 $21 $1,959 Development Review 900 2.428 % $1,138 $1,138 $12 $1,150 Economic Development 100 0.270 % $126 $126 $1 $127 Natural Resource Protection 200 0.540 % $253 $253 $3 $256 City Administration 400 1.079 % $506 $506 $506 Public Works Administration 700 1.888 % $885 $885 $9 $894 Recreational Sports 200 0.540 % $253 $253 $3 $256 Transportation/Plan Engineering 700 1.888 % $885 $885 $9 $894 CIP Project Engineering 1,600 4.316 % $2,024 $2,024 $22 $2,046 City Attorney 500 1.349 % $632 $632 $632 Administration & Records 600 1.619 % $759 $759 $759 Human Resources 670 1.807 % $847 $847 $9 $856 Risk Management 130 0.351 % $164 $164 $2 $166 Finance 1,450 3.912 % $1,834 $1,834 $1,834 Network Services 900 2.428 % $1,138 $1,138 $1,138 Facilities - Parks and Recreation 200 0.540 % $253 $253 $3 $256 Vehicle & Equipment Maintenace 450 1.214 % $569 $569 $6 $575 Geographic Information Services 400 1.079 % $506 $506 $506 Community Promotion 25 0.067 % $32 $32 $32 Community Development Admin 668 1.802 % $845 $845 $9 $854 Landscape & Park Maintenance 1,300 3.507 % $1,644 $1,644 $18 $1,662 Swim Center Maintenance 200 0.540 % $253 $253 $3 $256 Tree Maintenance 500 1.349 % $632 $632 $7 $639 Streets & Sidewalk Maintenance 1,065 2.873 % $1,347 $1,347 $14 $1,361 Traffic Signals & Lights 200 0.540 % $253 $253 $3 $256 Eng Dev Rev 500 1.349 % $632 $632 $7 $639 Youth Services 300 0.809 % $379 $379 $4 $383 Community Services 200 0.540 % $253 $253 $3 $256 Ranger Program 400 1.079 % $506 $506 $5 $511 Neighborhood Services 179 0.483 % $226 $226 $2 $228 Traffic Safety 500 1.349 % $632 $632 $7 $639 Emergency Response 4,900 13.219 % $6,197 $6,197 $66 $6,263 Hazard Prevention 1,000 2.698 % $1,265 $1,265 $13 $1,278 FD500 Water Fund 3,150 8.498 % $3,984 $3,984 $43 $4,027 FD520 Sewer Fund 3,770 10.170 % $4,768 $4,768 $51 $4,819 FD530 Transit Fund 400 1.079 % $506 $506 $5 $511 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationSupport ServicesDetail allocation ofPostageDetail page 121Schedule 9.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD640 Reservoir Operations 390 1.052 % $493 $493 $5 $498 FD290 Tourism Bid Fund 175 0.472 % $221 $221 $2 $223 Golf Course Oper & Maint 500 1.349 % $632 $632 $7 $639 Aquatics & Sinsheimer Park 200 0.540 % $253 $253 $3 $256 FD510 Parking Fund 1,100 2.967 % $1,391 $1,391 $15 $1,406 Rental Housing Inspection 400 1.079 % $506 $506 $5 $511 Fire Apparatus Service 200 0.540 % $253 $253 $3 $256 Commissions & Committees 100 0.270 % $126 $126 $1 $127 FD240 CDBG Fund 200 0.540 % $253 $253 $3 $256 Development Services 100 0.264 % $132 $132 $1 $133 Total37,069 100.000 %$46,884 $46,884 $443 $47,327 (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/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationSupport ServicesDetail allocation ofParkingDetail page 122Schedule 9.0062017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedBuilding and Safety 33,840 62.946 % $35,555 $35,555 $337 $35,892 Building Maintenance 8,220 15.290 % $8,637 $8,637 $82 $8,719 Public Works Administration 11,700 21.764 % $12,292 $12,292 $116 $12,408 Total53,760 100.000 %$56,484 $56,484 $535 $57,019 (A) Alloc basis:Parking Fee Charged by DepartmentSource:Building Division Parking Patrons worksheet; Public Works Parking PSSworksheet;; Builking Services Parking Costs worksheet IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationSupport ServicesDepartmental CostAllocation SummaryDetail page 123Schedule 9.0072017TotalGeneral Support ServicesPostageParkingCity Council$200 $200 City Administration $1,764 $1,258 $506 City Attorney$1,984 $1,352 $632 Administration & Records $1,580 $821 $759 Finance $4,477 $2,643 $1,834 Network Services $4,468 $3,330 $1,138 Geographic Information Services $1,345 $839 $506 Human Resources $2,087 $1,231 $856 Risk Management $4,184 $4,018 $166 Wellness Program$18 $18 Public Works Administration $14,546 $1,244 $894 $12,408 Building Maintenance $10,896 $1,538 $639 $8,719 Vehicle & Equipment Maintenace $1,944 $1,369 $575 CIP Project Engineering $4,426 $2,380 $2,046 Transportation/Plan Engineering $1,959 $1,065 $894 Cultural Activities$402 $402 Economic Development $448 $321 $127 Natural Resource Protection $732 $476 $256 Community Promotion $558 $526 $32 Human Relations$324 $324 Community Development Admin $1,878 $1,024 $854 Commissions & Committees $167 $40 $127 Development Review $2,523 $1,373 $1,150 Long Range Planning $1,505 $994 $511 Building and Safety $40,083 $2,232 $1,959 $35,892 Eng Dev Rev $1,471 $832 $639 Landscape & Park Maintenance $4,566 $2,904 $1,662 Swim Center Maintenance $830 $574 $256 Tree Maintenance $1,362 $723 $639 Streets & Sidewalk Maintenance $2,796 $1,435 $1,361 Flood Control$1,453 $539 $914 Traffic Signals & Lights $766 $510 $256 Development Services $271 $138 $133 Rental Housing Inspection $988 $477 $511 Recreation Administration $1,718 $951 $767 Facilities - Parks and Recreation $537 $281 $256 Recreational Sports $677 $421 $256 Youth Services$1,548 $1,165 $383 Community Services $586 $330 $256 Ranger Program$988 $477 $511 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationSupport ServicesDepartmental CostAllocation SummaryDetail page 124Schedule 9.0072017TotalGeneral Support ServicesPostageParkingAquatics & Sinsheimer Park $778 $522 $256 Golf Course Oper & Maint $1,437 $798 $639 Police Adminstration $2,026 $2,026 Patrol$9,099 $9,099 Investigations$3,477 $3,477 Police Support Services $3,138 $3,138 Neighborhood Services $527 $299 $228 Traffic Safety$1,715 $1,076 $639 Fire Administration $1,912 $1,145 $767 Emergency Response $18,512 $12,249 $6,263 Fire Apparatus Service $700 $444 $256 Hazard Prevention $2,457 $1,179 $1,278 Training Services$116 $116 Recruit Academy$91 $91 Technical Services$55 $55 Disaster Preparedness $82 $82 Special Event$3 $3 FD210 Downtown Bid Fund $302 $302 FD240 CDBG Fund $424 $168 $256 FD250 Law Enforcement Grant Fund $102 $102 FD290 Tourism Bid Fund $1,994 $1,771 $223 FD300 Debt Service Fund $4 $4 FD500 Water Fund $10,891 $6,864 $4,027 FD510 Parking Fund $3,987 $2,581 $1,406 FD520 Sewer Fund $13,137 $8,318 $4,819 FD530 Transit Fund $4,576 $4,065 $511 FD625 Jack House Fund $2 $2 FD640 Reservoir Operations $1,613 $1,115 $498 Total$208,212 $103,866 $47,327 $57,019 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 10.01 HUMAN RESOURCES NATURE AND EXTENT OF SERVICE The Human Resources Department is responsible for providing support to all City departments for all aspects of attracting and retaining highly- qualified employees. The program manages a variety of functions including coordination of recruitment and employee selection, classification and compensation, performance management, employee training and development, labor relations and negotiations, and statutory and regulatory compliance. Program goals are: maintain highly-qualified, well-trained, and motivated City employees; manage legal and unbiased recruitment and retention practices; ensure competitive pay and benefits; maintain accurate job classifications. Costs are allocated as follows: Human Resources – These costs are allocated based on full time equivalent (FTE) by fund/department/division. IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesCosts to be allocatedDetail page 126Schedule 10.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $947,446 $947,446 Allocated additions: 10000000 - Building Charge $2,190 $2,190 10010200 - City Council $1,901 $1,312 $3,213 10010100 - City Administration $10,380 $2,217 $12,597 10015100 - City Attorney $8,126 $1,451 $9,577 10020100 - Administration & Records $14,953 $3,912 $18,865 10025100 - Finance $19,931 $3,007 $22,938 10025300 - Network Services $20,542 $1,309 $21,851 10026100 - Support Services $2,065 $22 $2,087 10030200 - Risk Management$30,134 $30,134 10030300 - Wellness Program$213 $213 10050230 - Building Maintenance$12,740 $12,740 Total allocated additions:$80,088 $56,317 $136,405 $136,405 Total to be allocated$1,027,534 $56,317 $1,083,851 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesSchedule of costs to beallocated by functionDetail page 127Schedule 10.0032017TotalGeneral & AdminHuman ResourcesWages & BenefitsSALARIES & WAGES$427,319 $427,319 FRINGE BENEFITS$179,604 $179,604 Other Expense and CostSERVICES & SUPPLIES$340,523 $340,523 Departmental Expenditures$947,446 $947,446 Additions: 1stOther$80,088 $80,088 Functional Cost$1,027,534 $80,088 $947,446 Reallocate Admin($80,088) $80,088 Allocable Costs$1,027,534 $1,027,534 1st Allocation$1,027,534 $1,027,534 Additions: 2ndOther$56,317 $56,317 Functional Cost$56,317 $56,317 Reallocate Admin($56,317) $56,317 Allocable Costs$56,317 $56,317 2nd Allocation$56,317 $56,317 Total allocated$1,083,851 $1,083,851 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDetail allocation ofHuman ResourcesDetail page 128Schedule 10.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTree Maintenance 400 1.019 % $10,466 $10,466 $631 $11,097 Building Maintenance 500 1.273 % $13,083 $13,083 $788 $13,871 Streets & Sidewalk Maintenance 965 2.457 % $25,250 $25,250 $1,521 $26,771 Flood Control 615 1.566 % $16,092 $16,092 $970 $17,062 Traffic Signals & Lights 200 0.509 % $5,233 $5,233 $315 $5,548 Vehicle & Equipment Maintenace 450 1.146 % $11,775 $11,775 $709 $12,484 CIP Project Engineering 1,500 3.820 % $39,249 $39,249 $2,365 $41,614 Transportation/Plan Engineering 600 1.528 % $15,700 $15,700 $946 $16,646 Recreation Administration 500 1.273 % $13,083 $13,083 $788 $13,871 Facilities - Parks and Recreation 100 0.255 % $2,617 $2,617 $158 $2,775 Recreational Sports 100 0.255 % $2,617 $2,617 $158 $2,775 Youth Services 200 0.509 % $5,233 $5,233 $315 $5,548 Community Services 100 0.255 % $2,617 $2,617 $158 $2,775 Ranger Program 300 0.764 % $7,850 $7,850 $473 $8,323 Aquatics & Sinsheimer Park 100 0.255 % $2,617 $2,617 $158 $2,775 Golf Course Oper & Maint 400 1.019 % $10,466 $10,466 $631 $11,097 Police Adminstration 550 1.401 % $14,391 $14,391 $867 $15,258 Patrol 4,300 10.950 % $112,513 $112,513 $6,779 $119,292 Investigations 1,200 3.056 % $31,399 $31,399 $1,892 $33,291 Police Support Services 2,000 5.093 % $52,332 $52,332 $3,153 $55,485 Neighborhood Services 100 0.255 % $2,617 $2,617 $158 $2,775 Traffic Safety 500 1.273 % $13,083 $13,083 $788 $13,871 Fire Administration 400 1.019 % $10,466 $10,466 $631 $11,097 Emergency Response 4,500 11.459 % $117,746 $117,746 $7,095 $124,841 Hazard Prevention 600 1.528 % $15,700 $15,700 $946 $16,646 Rental Housing Inspection 500 1.273 % $13,083 $13,083 $788 $13,871 FD290 Tourism Bid Fund 175 0.446 % $4,579 $4,579 $276 $4,855 FD500 Water Fund 3,050 7.767 % $79,806 $79,806 $4,809 $84,615 FD510 Parking Fund 1,000 2.546 % $26,166 $26,166 $1,577 $27,743 FD520 Sewer Fund 3,470 8.836 % $90,796 $90,796 $5,471 $96,267 FD530 Transit Fund 300 0.764 % $7,850 $7,850 $473 $8,323 FD640 Reservoir Operations 390 0.993 % $10,205 $10,205 $615 $10,820 City Administration 400 1.019 % $10,466 $10,466 $10,466 Economic Development 100 0.255 % $2,617 $2,617 $158 $2,775 Natural Resource Protection 200 0.509 % $5,233 $5,233 $315 $5,548 Community Promotion 25 0.064 % $654 $654 $39 $693 City Attorney 300 0.764 % $7,850 $7,850 $7,850 Administration & Records 500 1.273 % $13,083 $13,083 $13,083 Finance 1,250 3.183 % $32,707 $32,707 $32,707 Network Services 800 2.037 % $20,933 $20,933 $20,933 Geographic Information Services 300 0.764 % $7,850 $7,850 $7,850 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDetail allocation ofHuman ResourcesDetail page 129Schedule 10.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedRisk Management 130 0.331 % $3,402 $3,402 $205 $3,607 Community Development Admin 500 1.273 % $13,083 $13,083 $788 $13,871 Development Review 500 1.273 % $13,083 $13,083 $788 $13,871 Long Range Planning 300 0.764 % $7,850 $7,850 $473 $8,323 Eng Dev Rev 500 1.273 % $13,083 $13,083 $788 $13,871 Building and Safety 1,300 3.310 % $34,016 $34,016 $2,050 $36,066 Public Works Administration 600 1.528 % $15,700 $15,700 $946 $16,646 Landscape & Park Maintenance 1,200 3.056 % $31,399 $31,399 $1,892 $33,291 Swim Center Maintenance 100 0.255 % $2,617 $2,617 $158 $2,775 Fire Apparatus Service 200 0.507 % $5,228 $5,228 $315 $5,543 Total39,270 100.000 %$1,027,534 $1,027,534 $56,317 $1,083,851 (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/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDepartmental CostAllocation SummaryDetail page 130Schedule 10.0052017TotalHuman ResourcesCity Administration$10,466 $10,466 City Attorney$7,850 $7,850 Administration & Records$13,083 $13,083 Finance $32,707 $32,707 Network Services$20,933 $20,933 Geographic Information Services$7,850 $7,850 Risk Management$3,607 $3,607 Public Works Administration$16,646 $16,646 Building Maintenance$13,871 $13,871 Vehicle & Equipment Maintenace$12,484 $12,484 CIP Project Engineering$41,614 $41,614 Transportation/Plan Engineering$16,646 $16,646 Economic Development$2,775 $2,775 Natural Resource Protection$5,548 $5,548 Community Promotion$693 $693 Community Development Admin$13,871 $13,871 Development Review$13,871 $13,871 Long Range Planning$8,323 $8,323 Building and Safety$36,066 $36,066 Eng Dev Rev $13,871 $13,871 Landscape & Park Maintenance$33,291 $33,291 Swim Center Maintenance$2,775 $2,775 Tree Maintenance$11,097 $11,097 Streets & Sidewalk Maintenance$26,771 $26,771 Flood Control$17,062 $17,062 Traffic Signals & Lights$5,548 $5,548 Rental Housing Inspection$13,871 $13,871 Recreation Administration$13,871 $13,871 Facilities - Parks and Recreation$2,775 $2,775 Recreational Sports$2,775 $2,775 Youth Services$5,548 $5,548 Community Services$2,775 $2,775 Ranger Program$8,323 $8,323 Aquatics & Sinsheimer Park$2,775 $2,775 Golf Course Oper & Maint$11,097 $11,097 Police Adminstration$15,258 $15,258 Patrol$119,292 $119,292 Investigations$33,291 $33,291 Police Support Services$55,485 $55,485 Neighborhood Services$2,775 $2,775 Traffic Safety$13,871 $13,871 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDepartmental CostAllocation SummaryDetail page 131Schedule 10.0052017TotalHuman ResourcesFire Administration$11,097 $11,097 Emergency Response$124,841 $124,841 Fire Apparatus Service$5,543 $5,543 Hazard Prevention$16,646 $16,646 FD290 Tourism Bid Fund$4,855 $4,855 FD500 Water Fund$84,615 $84,615 FD510 Parking Fund$27,743 $27,743 FD520 Sewer Fund$96,267 $96,267 FD530 Transit Fund$8,323 $8,323 FD640 Reservoir Operations$10,820 $10,820 Total$1,083,851 $1,083,851 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 11.01 RISK MANAGEMENT NATURE AND EXTENT OF SERVICE The Risk Management Division is responsible for reducing the risk of accidents and protecting the City from liability claims. A primary goal of this program is to balance potential risk with cost effective risk avoidance techniques across the entire organization. Costs are allocated as follows: Liability Premiums – These costs are the premium costs only (no self-funded claims). 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/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementCosts to be allocatedDetail page 133Schedule 11.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $3,092,073 $3,092,073 Allocated additions: 10000000 - Building Charge $296 $296 10010200 - City Council $6,203 $4,281 $10,484 10010100 - City Administration $33,875 $7,235 $41,110 10015100 - City Attorney $26,519 $4,734 $31,253 10020100 - Administration & Records $295 $62 $357 10025100 - Finance $40,499 $6,115 $46,614 10025300 - Network Services $10,504 $661 $11,165 10026100 - Support Services $4,140 $44 $4,184 10030100 - Human Resources $3,402 $205 $3,607 10030300 - Wellness Program$41 $41 10050230 - Building Maintenance$1,720 $1,720 Total allocated additions:$125,733 $25,098 $150,831 $150,831 Total to be allocated$3,217,806 $25,098 $3,242,904 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementSchedule of costs to beallocated by functionDetail page 134Schedule 11.0032017TotalGeneral & AdminRisk ManagementWorkers Comp PremiumsWages & BenefitsSALARIES & WAGES $114,843 $114,843 FRINGE BENEFITS $49,281 $49,281 Other Expense and CostLIABILITY PREMIUMS $1,273,133 $1,273,133 WORKERS COMP PREMIUMS $1,627,423 $1,627,423 SERVICES & SUPPLIES $27,393 $27,393 Departmental Expenditures$3,092,073 $1,464,650 $1,627,423 Additions: 1stOther$125,733 $125,733 Functional Cost$3,217,806 $125,733 $1,464,650 $1,627,423 Reallocate Admin($125,733) $59,557 $66,176 Allocable Costs$3,217,806 $1,524,207 $1,693,599 1st Allocation$3,217,806 $1,524,207 $1,693,599 Additions: 2ndOther$25,098 $25,098 Functional Cost$25,098 $25,098 Reallocate Admin($25,098) $11,888 $13,210 Allocable Costs$25,098 $11,888 $13,210 2nd Allocation$25,098 $11,888 $13,210 Total allocated$3,242,904 $1,536,095 $1,706,809 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDetail allocation ofRisk ManagementDetail page 135Schedule 11.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTree Maintenance 400 1.012 % $15,431 $15,431 $134 $15,565 Building Maintenance 500 1.266 % $19,289 $19,289 $167 $19,456 Streets & Sidewalk Maintenance 965 2.442 % $37,228 $37,228 $322 $37,550 Flood Control 615 1.557 % $23,725 $23,725 $205 $23,930 Traffic Signals & Lights 200 0.506 % $7,716 $7,716 $67 $7,783 Vehicle & Equipment Maintenace 450 1.139 % $17,360 $17,360 $150 $17,510 CIP Project Engineering 1,500 3.797 % $57,867 $57,867 $501 $58,368 Transportation/Plan Engineering 600 1.519 % $23,147 $23,147 $200 $23,347 Recreation Administration 500 1.266 % $19,289 $19,289 $167 $19,456 Facilities - Parks and Recreation 100 0.253 % $3,858 $3,858 $33 $3,891 Recreational Sports 100 0.253 % $3,858 $3,858 $33 $3,891 Youth Services 200 0.506 % $7,716 $7,716 $67 $7,783 Community Services 100 0.253 % $3,858 $3,858 $33 $3,891 Ranger Program 300 0.759 % $11,573 $11,573 $100 $11,673 Aquatics & Sinsheimer Park 100 0.253 % $3,858 $3,858 $33 $3,891 Golf Course Oper & Maint 400 1.012 % $15,431 $15,431 $134 $15,565 Police Adminstration 550 1.392 % $21,218 $21,218 $184 $21,402 Patrol 4,300 10.883 % $165,884 $165,884 $1,436 $167,320 Investigations 1,200 3.037 % $46,293 $46,293 $401 $46,694 Police Support Services 2,000 5.062 % $77,156 $77,156 $668 $77,824 Neighborhood Services 100 0.253 % $3,858 $3,858 $33 $3,891 Traffic Safety 500 1.266 % $19,289 $19,289 $167 $19,456 Fire Administration 400 1.012 % $15,431 $15,431 $134 $15,565 Emergency Response 4,500 11.390 % $173,600 $173,600 $1,503 $175,103 Hazard Prevention 600 1.519 % $23,147 $23,147 $200 $23,347 Rental Housing Inspection 500 1.266 % $19,289 $19,289 $167 $19,456 FD290 Tourism Bid Fund 175 0.443 % $6,751 $6,751 $58 $6,809 FD500 Water Fund 3,050 7.720 % $117,662 $117,662 $1,019 $118,681 FD510 Parking Fund 1,000 2.531 % $38,578 $38,578 $334 $38,912 FD520 Sewer Fund 3,470 8.783 % $133,865 $133,865 $1,159 $135,024 FD530 Transit Fund 300 0.759 % $11,573 $11,573 $100 $11,673 FD640 Reservoir Operations 390 0.987 % $15,045 $15,045 $130 $15,175 City Administration 400 1.012 % $15,431 $15,431 $15,431 Economic Development 100 0.253 % $3,858 $3,858 $33 $3,891 Natural Resource Protection 200 0.506 % $7,716 $7,716 $67 $7,783 Community Promotion 25 0.063 % $964 $964 $8 $972 City Attorney 300 0.759 % $11,573 $11,573 $11,573 Administration & Records 500 1.266 % $19,289 $19,289 $19,289 Finance 1,250 3.164 % $48,222 $48,222 $48,222 Network Services 800 2.025 % $30,862 $30,862 $30,862 Geographic Information Services 300 0.759 % $11,573 $11,573 $11,573 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDetail allocation ofRisk ManagementDetail page 136Schedule 11.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHuman Resources 370 0.936 % $14,274 $14,274 $14,274 Community Development Admin 500 1.266 % $19,289 $19,289 $167 $19,456 Development Review 500 1.266 % $19,289 $19,289 $167 $19,456 Long Range Planning 300 0.759 % $11,573 $11,573 $100 $11,673 Eng Dev Rev 500 1.266 % $19,289 $19,289 $167 $19,456 Building and Safety 1,300 3.290 % $50,151 $50,151 $434 $50,585 Public Works Administration 600 1.519 % $23,147 $23,147 $200 $23,347 Landscape & Park Maintenance 1,200 3.037 % $46,293 $46,293 $401 $46,694 Swim Center Maintenance 100 0.253 % $3,858 $3,858 $33 $3,891 Fire Apparatus Service 200 0.505 % $7,713 $7,713 $72 $7,785 Total39,510 100.000 %$1,524,207 $1,524,207 $11,888 $1,536,095 (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/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDetail allocation ofWorkers Comp PremiumsDetail page 137Schedule 11.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTree Maintenance 400 1.012 % $17,146 $17,146 $148 $17,294 Building Maintenance 500 1.266 % $21,433 $21,433 $186 $21,619 Streets & Sidewalk Maintenance 965 2.442 % $41,365 $41,365 $358 $41,723 Flood Control 615 1.557 % $26,362 $26,362 $228 $26,590 Traffic Signals & Lights 200 0.506 % $8,573 $8,573 $74 $8,647 Vehicle & Equipment Maintenace 450 1.139 % $19,289 $19,289 $167 $19,456 CIP Project Engineering 1,500 3.797 % $64,298 $64,298 $557 $64,855 Transportation/Plan Engineering 600 1.519 % $25,719 $25,719 $223 $25,942 Recreation Administration 500 1.266 % $21,433 $21,433 $186 $21,619 Facilities - Parks and Recreation 100 0.253 % $4,287 $4,287 $37 $4,324 Recreational Sports 100 0.253 % $4,287 $4,287 $37 $4,324 Youth Services 200 0.506 % $8,573 $8,573 $74 $8,647 Community Services 100 0.253 % $4,287 $4,287 $37 $4,324 Ranger Program 300 0.759 % $12,860 $12,860 $111 $12,971 Aquatics & Sinsheimer Park 100 0.253 % $4,287 $4,287 $37 $4,324 Golf Course Oper & Maint 400 1.012 % $17,146 $17,146 $148 $17,294 Police Adminstration 550 1.392 % $23,576 $23,576 $204 $23,780 Patrol 4,300 10.883 % $184,320 $184,320 $1,596 $185,916 Investigations 1,200 3.037 % $51,438 $51,438 $445 $51,883 Police Support Services 2,000 5.062 % $85,730 $85,730 $742 $86,472 Neighborhood Services 100 0.253 % $4,287 $4,287 $37 $4,324 Traffic Safety 500 1.266 % $21,433 $21,433 $186 $21,619 Fire Administration 400 1.012 % $17,146 $17,146 $148 $17,294 Emergency Response 4,500 11.390 % $192,893 $192,893 $1,670 $194,563 Hazard Prevention 600 1.519 % $25,719 $25,719 $223 $25,942 Rental Housing Inspection 500 1.266 % $21,433 $21,433 $186 $21,619 FD290 Tourism Bid Fund 175 0.443 % $7,501 $7,501 $65 $7,566 FD500 Water Fund 3,050 7.720 % $130,738 $130,738 $1,132 $131,870 FD510 Parking Fund 1,000 2.531 % $42,865 $42,865 $371 $43,236 FD520 Sewer Fund 3,470 8.783 % $148,742 $148,742 $1,288 $150,030 FD530 Transit Fund 300 0.759 % $12,860 $12,860 $111 $12,971 FD640 Reservoir Operations 390 0.987 % $16,717 $16,717 $145 $16,862 City Administration 400 1.012 % $17,146 $17,146 $17,146 Economic Development 100 0.253 % $4,287 $4,287 $37 $4,324 Natural Resource Protection 200 0.506 % $8,573 $8,573 $74 $8,647 Community Promotion 25 0.063 % $1,072 $1,072 $9 $1,081 City Attorney 300 0.759 % $12,860 $12,860 $12,860 Administration & Records 500 1.266 % $21,433 $21,433 $21,433 Finance 1,250 3.164 % $53,581 $53,581 $53,581 Network Services 800 2.025 % $34,292 $34,292 $34,292 Geographic Information Services 300 0.759 % $12,860 $12,860 $12,860 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDetail allocation ofWorkers Comp PremiumsDetail page 138Schedule 11.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHuman Resources 370 0.936 % $15,860 $15,860 $15,860 Community Development Admin 500 1.266 % $21,433 $21,433 $186 $21,619 Development Review 500 1.266 % $21,433 $21,433 $186 $21,619 Long Range Planning 300 0.759 % $12,860 $12,860 $111 $12,971 Eng Dev Rev 500 1.266 % $21,433 $21,433 $186 $21,619 Building and Safety 1,300 3.290 % $55,725 $55,725 $483 $56,208 Public Works Administration 600 1.519 % $25,719 $25,719 $223 $25,942 Landscape & Park Maintenance 1,200 3.037 % $51,438 $51,438 $445 $51,883 Swim Center Maintenance 100 0.253 % $4,287 $4,287 $37 $4,324 Fire Apparatus Service 200 0.505 % $8,564 $8,564 $76 $8,640 Total39,510 100.000 %$1,693,599 $1,693,599 $13,210 $1,706,809 (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/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDepartmental CostAllocation SummaryDetail page 139Schedule 11.0062017TotalRisk ManagementWorkers Comp PremiumsCity Administration$32,577 $15,431 $17,146 City Attorney$24,433 $11,573 $12,860 Administration & Records$40,722 $19,289 $21,433 Finance $101,803 $48,222 $53,581 Network Services$65,154 $30,862 $34,292 Geographic Information Services$24,433 $11,573 $12,860 Human Resources$30,134 $14,274 $15,860 Public Works Administration$49,289 $23,347 $25,942 Building Maintenance$41,075 $19,456 $21,619 Vehicle & Equipment Maintenace$36,966 $17,510 $19,456 CIP Project Engineering$123,223 $58,368 $64,855 Transportation/Plan Engineering$49,289 $23,347 $25,942 Economic Development$8,215 $3,891 $4,324 Natural Resource Protection$16,430 $7,783 $8,647 Community Promotion$2,053 $972 $1,081 Community Development Admin$41,075 $19,456 $21,619 Development Review$41,075 $19,456 $21,619 Long Range Planning$24,644 $11,673 $12,971 Building and Safety$106,793 $50,585 $56,208 Eng Dev Rev $41,075 $19,456 $21,619 Landscape & Park Maintenance$98,577 $46,694 $51,883 Swim Center Maintenance$8,215 $3,891 $4,324 Tree Maintenance$32,859 $15,565 $17,294 Streets & Sidewalk Maintenance$79,273 $37,550 $41,723 Flood Control$50,520 $23,930 $26,590 Traffic Signals & Lights$16,430 $7,783 $8,647 Rental Housing Inspection$41,075 $19,456 $21,619 Recreation Administration$41,075 $19,456 $21,619 Facilities - Parks and Recreation$8,215 $3,891 $4,324 Recreational Sports$8,215 $3,891 $4,324 Youth Services$16,430 $7,783 $8,647 Community Services$8,215 $3,891 $4,324 Ranger Program$24,644 $11,673 $12,971 Aquatics & Sinsheimer Park$8,215 $3,891 $4,324 Golf Course Oper & Maint$32,859 $15,565 $17,294 Police Adminstration$45,182 $21,402 $23,780 Patrol$353,236 $167,320 $185,916 Investigations$98,577 $46,694 $51,883 Police Support Services$164,296 $77,824 $86,472 Neighborhood Services$8,215 $3,891 $4,324 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDepartmental CostAllocation SummaryDetail page 140Schedule 11.0062017TotalRisk ManagementWorkers Comp PremiumsTraffic Safety$41,075 $19,456 $21,619 Fire Administration$32,859 $15,565 $17,294 Emergency Response$369,666 $175,103 $194,563 Fire Apparatus Service$16,425 $7,785 $8,640 Hazard Prevention$49,289 $23,347 $25,942 FD290 Tourism Bid Fund$14,375 $6,809 $7,566 FD500 Water Fund$250,551 $118,681 $131,870 FD510 Parking Fund$82,148 $38,912 $43,236 FD520 Sewer Fund$285,054 $135,024 $150,030 FD530 Transit Fund$24,644 $11,673 $12,971 FD640 Reservoir Operations$32,037 $15,175 $16,862 Total$3,242,904 $1,536,095 $1,706,809 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 12.01 WELLNESS PROGRAM NATURE AND EXTENT OF SERVICE The Wellness Program helps City employees reduce injury and illness risks and maintain good health and fitness. Costs are allocated as follows: Wellness - These costs are associated with activities of the Wellness program. Costs are allocated based on full time/temporary equivalent units (FTE) by fund/department/division. IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramCosts to be allocatedDetail page 142Schedule 12.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $13,685 $13,685 Allocated additions: 10010200 - City Council $27 $19 $46 10010100 - City Administration $150 $32 $182 10015100 - City Attorney $117 $21 $138 10025100 - Finance $370 $55 $425 10026100 - Support Services $18 $18 10050230 - Building Maintenance$15,710 $15,710 Total allocated additions:$682 $15,837 $16,519 $16,519 Total to be allocated$14,367 $15,837 $30,204 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramSchedule of costs to beallocated by functionDetail page 143Schedule 12.0032017TotalGeneral & AdminWellness ProgramOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostWELLNESS PROGRAM$13,685 $13,685 Departmental Expenditures$13,685 $13,685 Additions: 1stOther$682 $682 Functional Cost$14,367 $682 $13,685 Reallocate Admin($682) $682 Allocable Costs$14,367 $14,367 1st Allocation$14,367 $14,367 Additions: 2ndOther$15,837 $15,837 Functional Cost$15,837 $15,837 Reallocate Admin($15,837) $15,837 Allocable Costs$15,837 $15,837 2nd Allocation$15,837 $15,837 Total allocated$30,204 $30,204 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDetail allocation ofWellness ProgramDetail page 144Schedule 12.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration 550 1.218 % $175 $175 $217 $392 Fire Administration 600 1.329 % $191 $191 $237 $428 Flood Control 715 1.584 % $228 $228 $282 $510 Recreation Administration 600 1.329 % $191 $191 $237 $428 Building Maintenance 500 1.108 % $159 $159 $198 $357 Long Range Planning 400 0.886 % $127 $127 $158 $285 Building and Safety 1,532 3.394 % $488 $488 $605 $1,093 Development Review 900 1.994 % $286 $286 $356 $642 Economic Development 100 0.222 % $32 $32 $40 $72 Natural Resource Protection 200 0.443 % $64 $64 $79 $143 City Administration 400 0.886 % $127 $127 $127 Public Works Administration 700 1.551 % $223 $223 $277 $500 Recreational Sports 200 0.443 % $64 $64 $79 $143 Transportation/Plan Engineering 700 1.551 % $223 $223 $277 $500 CIP Project Engineering 1,600 3.545 % $509 $509 $632 $1,141 City Attorney 500 1.108 % $159 $159 $159 Administration & Records 600 1.329 % $191 $191 $191 Human Resources 670 1.484 % $213 $213 $213 Risk Management 130 0.288 % $41 $41 $41 Finance 1,450 3.212 % $462 $462 $462 Network Services 900 1.994 % $286 $286 $286 Facilities - Parks and Recreation 200 0.443 % $64 $64 $79 $143 Vehicle & Equipment Maintenace 450 0.997 % $143 $143 $178 $321 Geographic Information Services 400 0.886 % $127 $127 $127 Community Promotion 25 0.055 % $8 $8 $10 $18 Community Development Admin 668 1.480 % $213 $213 $264 $477 Landscape & Park Maintenance 1,300 2.880 % $414 $414 $514 $928 Swim Center Maintenance 200 0.443 % $64 $64 $79 $143 Tree Maintenance 500 1.108 % $159 $159 $198 $357 Streets & Sidewalk Maintenance 1,065 2.359 % $339 $339 $421 $760 Traffic Signals & Lights 200 0.443 % $64 $64 $79 $143 Eng Dev Rev 500 1.108 % $159 $159 $198 $357 Youth Services 300 0.665 % $95 $95 $119 $214 Community Services 200 0.443 % $64 $64 $79 $143 Ranger Program 400 0.886 % $127 $127 $158 $285 Patrol 4,300 9.526 % $1,369 $1,369 $1,699 $3,068 Investigations 1,200 2.658 % $382 $382 $474 $856 Police Support Services 2,021 4.477 % $643 $643 $798 $1,441 Neighborhood Services 179 0.397 % $57 $57 $71 $128 Traffic Safety 500 1.108 % $159 $159 $198 $357 Emergency Response 4,900 10.855 % $1,560 $1,560 $1,936 $3,496 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDetail allocation ofWellness ProgramDetail page 145Schedule 12.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHazard Prevention 1,000 2.215 % $318 $318 $395 $713 FD500 Water Fund 3,150 6.978 % $1,003 $1,003 $1,244 $2,247 FD520 Sewer Fund 3,770 8.352 % $1,200 $1,200 $1,489 $2,689 FD530 Transit Fund 400 0.886 % $127 $127 $158 $285 FD640 Reservoir Operations 390 0.864 % $124 $124 $154 $278 FD290 Tourism Bid Fund 175 0.388 % $56 $56 $69 $125 Golf Course Oper & Maint 500 1.108 % $159 $159 $198 $357 Aquatics & Sinsheimer Park 200 0.443 % $64 $64 $79 $143 FD510 Parking Fund 1,100 2.437 % $350 $350 $435 $785 Rental Housing Inspection 400 0.886 % $127 $127 $158 $285 Fire Apparatus Service 200 0.443 % $64 $64 $79 $143 Commissions & Committees 100 0.222 % $32 $32 $40 $72 FD240 CDBG Fund 200 0.443 % $64 $64 $79 $143 Development Services 100 0.220 % $30 $30 $34 $64 Total45,140 100.000 %$14,367 $14,367 $15,837 $30,204 (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/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDepartmental CostAllocation SummaryDetail page 146Schedule 12.0052017TotalWellness ProgramCity Administration$127 $127 City Attorney$159 $159 Administration & Records$191 $191 Finance $462 $462 Network Services$286 $286 Geographic Information Services$127 $127 Human Resources$213 $213 Risk Management$41 $41 Public Works Administration$500 $500 Building Maintenance$357 $357 Vehicle & Equipment Maintenace$321 $321 CIP Project Engineering$1,141 $1,141 Transportation/Plan Engineering$500 $500 Economic Development$72 $72 Natural Resource Protection$143 $143 Community Promotion$18 $18 Community Development Admin$477 $477 Commissions & Committees$72 $72 Development Review$642 $642 Long Range Planning$285 $285 Building and Safety$1,093 $1,093 Eng Dev Rev $357 $357 Landscape & Park Maintenance$928 $928 Swim Center Maintenance$143 $143 Tree Maintenance$357 $357 Streets & Sidewalk Maintenance$760 $760 Flood Control$510 $510 Traffic Signals & Lights$143 $143 Development Services$64 $64 Rental Housing Inspection$285 $285 Recreation Administration$428 $428 Facilities - Parks and Recreation$143 $143 Recreational Sports$143 $143 Youth Services$214 $214 Community Services$143 $143 Ranger Program$285 $285 Aquatics & Sinsheimer Park$143 $143 Golf Course Oper & Maint$357 $357 Police Adminstration$392 $392 Patrol$3,068 $3,068 Investigations$856 $856 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDepartmental CostAllocation SummaryDetail page 147Schedule 12.0052017TotalWellness ProgramPolice Support Services$1,441 $1,441 Neighborhood Services$128 $128 Traffic Safety$357 $357 Fire Administration$428 $428 Emergency Response$3,496 $3,496 Fire Apparatus Service$143 $143 Hazard Prevention$713 $713 FD240 CDBG Fund$143 $143 FD290 Tourism Bid Fund$125 $125 FD500 Water Fund$2,247 $2,247 FD510 Parking Fund$785 $785 FD520 Sewer Fund$2,689 $2,689 FD530 Transit Fund$285 $285 FD640 Reservoir Operations$278 $278 Total$30,204 $30,204 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 13.01 PUBLIC WORKS ADMINISTRATION NATURE AND EXTENT OF SERVICE The Public Works Administration Division is responsible for planning, directing, and evaluating the thirteen Public Works operating Programs. The Public Works Administration program also assists the operating programs with various administrative and property management services. The program goal is delivery of responsive and competitive public works services through teamwork, good communication, and appropriate technology. Costs are allocated based on a time analysis for the following staff members: Department Director, Deputy Director, City Engineer, Administrative Assistants, and other positions that are assigned to the administration function, both as permanent and part-time staff are represented below. Costs are allocated as follows: Deputy Director/City Engineer – These costs are related to activities of the Deputy Director/City Engineer. Costs are allocated to departments supervised based on hours of supervision. Director – These costs are related to supervision activities of the Director. Costs are allocated to departments supervised based on the number of full time equivalents (FTE). Development Review – These costs are related to Development Review. Costs are allocated directly to Development Review. Long Range Plan – These costs are related to Long Range Plan. Costs are allocated directly to Long Range Plan. Utilities – These costs represent time spent on Water and Sewer. Costs are allocated to Water and Sewer funds. IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationCosts to be allocatedDetail page 149Schedule 13.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $956,918 $956,918 Allocated additions: 10000000 - Building Charge $19,844 $19,844 10010200 - City Council $1,920 $1,325 $3,245 10010100 - City Administration $10,484 $2,239 $12,723 10015100 - City Attorney $8,207 $1,465 $9,672 10020100 - Administration & Records $20,396 $5,363 $25,759 10025100 - Finance $19,268 $2,908 $22,176 10025300 - Network Services $54,218 $3,360 $57,578 10025450 - Geographic Information Services $67,433 $5,678 $73,111 10026100 - Support Services $14,408 $138 $14,546 10030100 - Human Resources $15,700 $946 $16,646 10030200 - Risk Management $48,866 $423 $49,289 10030300 - Wellness Program $223 $277 $500 10050230 - Building Maintenance$45,351 $45,351 Total allocated additions:$280,967 $69,473 $350,440 $350,440 Total to be allocated$1,237,885 $69,473 $1,307,358 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationSchedule of costs to beallocated by functionDetail page 150Schedule 13.0032017TotalGeneral & AdminDeputy Director/City EngineerDirectorDevelopment ReviewLong Range PlanningUtilitiesWages & BenefitsSALARIES & WAGES $640,594 $223,119 $170,846 $146,632 $58,678 $22,933 $18,386 FRINGE BENEFITS $274,150 $95,486 $73,116 $62,753 $25,112 $9,815 $7,868 Other Expense and CostSERVICES & SUPPLIES $42,174 $14,689 $11,248 $9,654 $3,863 $1,510 $1,210 Departmental Expenditures$956,918 $333,294 $255,210 $219,039 $87,653 $34,258 $27,464 Additions: 1stOther $280,967 $280,967 Functional Cost$1,237,885 $614,261 $255,210 $219,039 $87,653 $34,258 $27,464 Reallocate Admin ($614,261) $251,378 $215,750 $86,337 $33,744 $27,052 Allocable Costs$1,237,885 $506,588 $434,789 $173,990 $68,002 $54,516 1st Allocation$1,237,885 $506,588 $434,789 $173,990 $68,002 $54,516 Additions: 2ndOther $69,473 $69,473 Functional Cost$69,473 $69,473 Reallocate Admin ($69,473) $28,431 $24,401 $9,765 $3,816 $3,060 Allocable Costs$69,473 $28,431 $24,401 $9,765 $3,816 $3,060 2nd Allocation$69,473 $28,431 $24,401 $9,765 $3,816 $3,060 Total allocated$1,307,358 $535,019 $459,190 $183,755 $71,818 $57,576 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofDeputy Director/City EngineerDetail page 151Schedule 13.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedLandscape & Park Maintenance 88 3.300 % $16,715 $16,715 $938 $17,653 Tree Maintenance 92 3.450 % $17,475 $17,475 $981 $18,456 Building Maintenance 88 3.300 % $16,715 $16,715 $938 $17,653 Traffic Signals & Lights 79 2.962 % $15,006 $15,006 $842 $15,848 Flood Control 75 2.812 % $14,246 $14,246 $800 $15,046 CIP Project Engineering 1,040 38.995 % $197,545 $197,545 $11,087 $208,632 Streets & Sidewalk Maintenance 133 4.987 % $25,263 $25,263 $1,418 $26,681 Transportation/Plan Engineering 424 15.898 % $80,537 $80,537 $4,520 $85,057 Vehicle & Equipment Maintenace 112 4.199 % $21,274 $21,274 $1,194 $22,468 FD510 Parking Fund 268 10.049 % $50,906 $50,906 $2,857 $53,763 FD530 Transit Fund 268 10.048 % $50,906 $50,906 $2,856 $53,762 Total2,667 100.000 %$506,588 $506,588 $28,431 $535,019 (A) Alloc basis:Hours Supervised by Department/DivisionSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofDirectorDetail page 152Schedule 13.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFlood Control 715 7.746 % $33,681 $33,681 $1,890 $35,571 Building Maintenance 500 5.417 % $23,553 $23,553 $1,322 $24,875 Transportation/Plan Engineering 700 7.584 % $32,974 $32,974 $1,851 $34,825 CIP Project Engineering 1,600 17.335 % $75,370 $75,370 $4,230 $79,600 Vehicle & Equipment Maintenace 450 4.875 % $21,198 $21,198 $1,190 $22,388 Landscape & Park Maintenance 1,300 14.085 % $61,238 $61,238 $3,437 $64,675 Swim Center Maintenance 200 2.167 % $9,421 $9,421 $529 $9,950 Tree Maintenance 500 5.417 % $23,553 $23,553 $1,322 $24,875 Streets & Sidewalk Maintenance 1,065 11.538 % $50,168 $50,168 $2,816 $52,984 Traffic Signals & Lights 200 2.167 % $9,421 $9,421 $529 $9,950 Eng Dev Rev 500 5.417 % $23,553 $23,553 $1,322 $24,875 FD530 Transit Fund 400 4.334 % $18,842 $18,842 $1,057 $19,899 FD510 Parking Fund 1,100 11.918 % $51,817 $51,817 $2,906 $54,723 Total9,230 100.000 %$434,789 $434,789 $24,401 $459,190 (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/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofDevelopment ReviewDetail page 153Schedule 13.0062017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDevelopment Review 100 100.000 % $173,990 $173,990 $9,765 $183,755 Total100 100.000 %$173,990 $173,990 $9,765 $183,755 (A) Alloc basis:Direct Allocation to Development ReviewSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofLong Range PlanningDetail page 154Schedule 13.0072017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedLong Range Planning 100 100.000 % $68,002 $68,002 $3,816 $71,818 Total100 100.000 %$68,002 $68,002 $3,816 $71,818 (A) Alloc basis:Direct Allocation to Long Range PlanningSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofUtilitiesDetail page 155Schedule 13.0082017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund 50 50.000 % $27,258 ($16,054) $11,204 $1,530 $12,734 FD520 Sewer Fund 50 50.000 % $27,258 ($16,054) $11,204 $1,530 $12,734 Subtotal100 100.000 %$54,516 ($32,108)$22,408 $3,060 $25,468 Direct Billed$32,108 $32,108 $32,108 Total100 100.000 %$54,516 $0 $54,516 $3,060 $57,576 (A) Alloc basis:Analysis of Time WorkedSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDepartmental CostAllocation SummaryDetail page 156Schedule 13.0092017TotalDeputy Director/City EngineerDirectorDevelopment ReviewLong Range PlanningUtilitiesBuilding Maintenance $42,528 $17,653 $24,875 Vehicle & Equipment Maintenace $44,856 $22,468 $22,388 CIP Project Engineering $288,232 $208,632 $79,600 Transportation/Plan Engineering $119,882 $85,057 $34,825 Development Review $183,755 $183,755 Long Range Planning $71,818 $71,818 Eng Dev Rev $24,875 $24,875 Landscape & Park Maintenance $82,328 $17,653 $64,675 Swim Center Maintenance $9,950 $9,950 Tree Maintenance $43,331 $18,456 $24,875 Streets & Sidewalk Maintenance $79,665 $26,681 $52,984 Flood Control $50,617 $15,046 $35,571 Traffic Signals & Lights $25,798 $15,848 $9,950 FD500 Water Fund $12,734 $12,734 FD510 Parking Fund $108,486 $53,763 $54,723 FD520 Sewer Fund $12,734 $12,734 FD530 Transit Fund $73,661 $53,762 $19,899 Subtotal$1,275,250 $535,019 $459,190 $183,755 $71,818 $25,468 Direct Billed $32,108 $32,108 Total$1,307,358 $535,019 $459,190 $183,755 $71,818 $57,576 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 14.01 BUILDING MAINTENANCE NATURE AND EXTENT OF SERVICE The Building Maintenance Division is responsible for providing a full range of building maintenance services for City Hall, 955 Morro, 919 Palm office space, the Utilities Administration building located at 879 Morro, the parking enforcement offices, Dispatch Communications Center, police station, police annex, recreation office, senior center, Ludwick center, Jack House, city/county museum, city/county library meeting rooms, corporation yard building, Meadow Park meeting room, Sinsheimer concession stand and the four fire stations. The scope of program responsibility is to oversee both the planned and unplanned repairs to existing building features. Limited work and consultation services are offered at the program supervisor’s discretion to tenants of city buildings outside of this program’s charter such as park restrooms, utility plants, golf course, bus yard, parking structures, old city library, city owned adobes and any unsupported future expansion of buildings outside of the current chartered list. The Division’s goals are to maintain attractive buildings that are comfortable and productive work environments, safe and energy-efficient, and which present a positive image for the City. The attainment of the maximum building service life is also an important goal. Costs are allocated as follows: Janitorial Other – These costs are associated with janitorial contract services. Costs are allocated based on square foot of space occupied. Janitorial City Hall – These costs are associated with janitorial contract services for City Hall. Costs are allocated based on square footage occupied in City Hall by Department/Division. Janitorial Corporate Yard – These costs are associated with janitorial contract services for Corporate Yard. Costs are allocated based on square footage occupied in Corporate Yard by Department/Division. Janitorial 919 Palm Street – These costs are associated with janitorial contract services for 919 Palm Street. Costs are allocated based on square footage occupied by Department/Division. City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 14.01 BUILDING MAINTENANCE NATURE AND EXTENT OF SERVICE CONTINUED Utilities - These costs represent charges for water, sewer, electric, gas and trash services. Costs are allocated based on square footage by fund/department/division where the tenant does not pay for these services directly. For this reason, the Utility Enterprise Fund administration building located at 879 Morro is excluded. Parking Facility Maintenance – These costs are related to the maintenance of the parking structures. Costs are allocated directly to Fund 510, Parking. Building Maintenance – These costs are related to all other building maintenance services excluding parking structures. Costs are allocated based on square footage by fund/department/division. IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceCosts to be allocatedDetail page 158Schedule 14.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,183,301 $1,183,301 Allocated additions: 10000000 - Building Charge $3,224 $3,224 10010200 - City Council $2,374 $1,638 $4,012 10010100 - City Administration $12,964 $2,769 $15,733 10015100 - City Attorney $10,149 $1,812 $11,961 10020100 - Administration & Records $2,477 $596 $3,073 10025100 - Finance $32,898 $4,964 $37,862 10025300 - Network Services $35,216 $2,214 $37,430 10026100 - Support Services $10,791 $105 $10,896 10030100 - Human Resources $13,083 $788 $13,871 10030200 - Risk Management $40,722 $353 $41,075 10030300 - Wellness Program $159 $198 $357 10050100 - Public Works Administration $40,268 $2,260 $42,528 10050340 - Vehicle & Equipment Maintenace$11,872 $11,872 Total allocated additions:$204,325 $29,569 $233,894 $233,894 Total to be allocated$1,387,626 $29,569 $1,417,195 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceSchedule of costs to beallocated by functionDetail page 159Schedule 14.0032017TotalGeneral & AdminJanitorial - OtherJanitorial - City HallJanitorial - Corp YardJanitorial - 919 Palm StreetUtilitiesParking Facility MaintenanceMaintenanceWages & BenefitsSALARIES & WAGES $352,972 $81,121 $10,449 $261,402 FRINGE BENEFITS $192,618 $44,268 $5,702 $142,648 Other Expense and CostCONTRACT SERVICES $228,617 $73,157 $50,296 $20,576 $32,006 $52,582 JANITORIAL SUPPLIES $956 $956 UTILITIES $278,072 $278,072 SERVICES & SUPPLIES $130,066 $130,066 Departmental Expenditures$1,183,301 $125,389 $74,113 $50,296 $20,576 $32,006 $278,072 $16,151 $586,698 Additions: 1stOther $204,325 $204,325 Functional Cost$1,387,626 $329,714 $74,113 $50,296 $20,576 $32,006 $278,072 $16,151 $586,698 Reallocate Admin ($329,714) $23,098 $15,675 $6,413 $9,975 $86,665 $5,034 $182,854 Allocable Costs$1,387,626 $97,211 $65,971 $26,989 $41,981 $364,737 $21,185 $769,552 1st Allocation$1,387,626 $97,211 $65,971 $26,989 $41,981 $364,737 $21,185 $769,552 Additions: 2ndOther $29,569 $29,569 Functional Cost$29,569 $29,569 Reallocate Admin ($29,569) $2,071 $1,406 $575 $895 $7,772 $451 $16,399 Allocable Costs$29,569 $2,071 $1,406 $575 $895 $7,772 $451 $16,399 2nd Allocation$29,569 $2,071 $1,406 $575 $895 $7,772 $451 $16,399 Total allocated$1,417,195 $99,282 $67,377 $27,564 $42,876 $372,509 $21,636 $785,951 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceDetail allocation ofJanitorial - OtherDetail page 160Schedule 14.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFacilities - Parks and Recreation 29,756 76.040 % $73,919 $73,919 $1,612 $75,531 Fire Administration 4,276 10.927 % $10,622 $10,622 $232 $10,854 Recreation Administration 700 1.789 % $1,739 $1,739 $38 $1,777 Recreational Sports 700 1.789 % $1,739 $1,739 $38 $1,777 Teens, Seniors and Classes 700 1.789 % $1,739 $1,739 $38 $1,777 Youth Services 700 1.789 % $1,739 $1,739 $38 $1,777 Community Services 700 1.789 % $1,739 $1,739 $38 $1,777 Ranger Program 700 1.789 % $1,739 $1,739 $37 $1,776 Wellness Program 900 2.299 % $2,236 $2,236 $2,236 Total39,132 100.000 %$97,211 $97,211 $2,071 $99,282 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage by building worksheet IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceDetail allocation ofJanitorial - City HallDetail page 161Schedule 14.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 938 7.470 % $4,928 $4,928 $4,928 City Council 2,502 19.925 % $13,145 $13,145 $13,145 Cultural Activities 110 0.876 % $578 $578 $306 $884 Economic Development 100 0.796 % $525 $525 $278 $803 Natural Resource Protection 214 1.704 % $1,124 $1,124 $596 $1,720 City Attorney 550 4.380 % $2,890 $2,890 $2,890 Administration & Records 906 7.215 % $4,760 $4,760 $4,760 Finance 3,537 28.168 % $18,582 $18,582 $18,582 Network Services 2,484 19.782 % $13,050 $13,050 $13,050 Human Resources 1,000 7.964 % $5,254 $5,254 $5,254 Risk Management 135 1.075 % $709 $709 $709 FD290 Tourism Bid Fund 81 0.645 % $426 $426 $226 $652 Total12,557 100.000 %$65,971 $65,971 $1,406 $67,377 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceDetail allocation ofJanitorial - Corp YardDetail page 162Schedule 14.0062017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedLandscape & Park Maintenance 780 27.857 % $7,518 $7,518 $160 $7,678 Tree Maintenance 120 4.286 % $1,157 $1,157 $25 $1,182 Streets & Sidewalk Maintenance 450 16.071 % $4,338 $4,338 $92 $4,430 Pavement Maintenance 450 16.071 % $4,338 $4,338 $92 $4,430 Vehicle & Equipment Maintenace 100 3.571 % $964 $964 $21 $985 FD500 Water Fund 450 16.071 % $4,338 $4,338 $92 $4,430 FD520 Sewer Fund 450 16.073 % $4,336 $4,336 $93 $4,429 Total2,800 100.000 %$26,989 $26,989 $575 $27,564 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceDetail allocation ofJanitorial - 919 Palm StreetDetail page 163Schedule 14.0072017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Development Admin 3,600 19.983 % $8,389 $8,389 $262 $8,651 Development Review 820 4.552 % $1,911 $1,911 $60 $1,971 Long Range Planning 820 4.552 % $1,911 $1,911 $60 $1,971 Building and Safety 2,280 12.656 % $5,313 $5,313 $166 $5,479 Public Works Administration 4,620 25.645 % $10,766 $10,766 $10,766 Eng Dev Rev 616 3.419 % $1,435 $1,435 $45 $1,480 CIP Project Engineering 3,920 21.760 % $9,135 $9,135 $286 $9,421 Transportation/Plan Engineering 100 0.555 % $233 $233 $7 $240 Geographic Information Services 1,119 6.211 % $2,608 $2,608 $2,608 FD530 Transit Fund 120 0.667 % $280 $280 $9 $289 Total18,015 100.000 %$41,981 $41,981 $895 $42,876 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceDetail allocation ofUtilitiesDetail page 164Schedule 14.0082017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 938 0.880 % $3,210 $3,210 $3,210 City Council 2,502 2.347 % $8,562 $8,562 $8,562 Economic Development 100 0.094 % $342 $342 $9 $351 Natural Resource Protection 214 0.201 % $732 $732 $19 $751 City Attorney 550 0.516 % $1,882 $1,882 $1,882 Administration & Records 906 0.850 % $3,100 $3,100 $3,100 Finance 3,537 3.318 % $12,103 $12,103 $12,103 Network Services 2,484 2.330 % $8,500 $8,500 $8,500 Human Resources 1,000 0.938 % $3,422 $3,422 $3,422 Risk Management 135 0.127 % $462 $462 $462 Long Range Planning 820 0.769 % $2,806 $2,806 $73 $2,879 Building and Safety 2,280 2.139 % $7,802 $7,802 $204 $8,006 Public Works Administration 4,620 4.334 % $15,809 $15,809 $15,809 Vehicle & Equipment Maintenace 10,400 9.757 % $35,588 $35,588 $929 $36,517 Eng Dev Rev 616 0.578 % $2,108 $2,108 $55 $2,163 CIP Project Engineering 3,920 3.678 % $13,414 $13,414 $350 $13,764 Transportation/Plan Engineering 100 0.094 % $342 $342 $9 $351 Recreation Administration 700 0.657 % $2,395 $2,395 $63 $2,458 Facilities - Parks and Recreation 38,866 36.464 % $132,997 $132,997 $3,472 $136,469 Recreational Sports 700 0.657 % $2,395 $2,395 $63 $2,458 FD500 Water Fund 4,475 4.198 % $15,313 $15,313 $400 $15,713 FD520 Sewer Fund 4,475 4.198 % $15,313 $15,313 $400 $15,713 FD530 Transit Fund 120 0.113 % $411 $411 $11 $422 Geographic Information Services 1,119 1.050 % $3,829 $3,829 $3,829 Cultural Activities 110 0.103 % $376 $376 $10 $386 Wellness Program 1,800 1.689 % $6,159 $6,159 $6,159 Community Development Admin 3,600 3.377 % $12,319 $12,319 $322 $12,641 Development Review 820 0.769 % $2,806 $2,806 $73 $2,879 Landscape & Park Maintenance 3,680 3.453 % $12,593 $12,593 $329 $12,922 Tree Maintenance 620 0.582 % $2,122 $2,122 $55 $2,177 Streets & Sidewalk Maintenance 3,425 3.213 % $11,720 $11,720 $306 $12,026 Traffic Signals & Lights 650 0.610 % $2,224 $2,224 $58 $2,282 Youth Services 700 0.657 % $2,395 $2,395 $63 $2,458 Community Services 700 0.657 % $2,395 $2,395 $63 $2,458 Ranger Program 700 0.657 % $2,395 $2,395 $63 $2,458 Teens, Seniors and Classes 700 0.657 % $2,395 $2,395 $63 $2,458 Pavement Maintenance 3,425 3.213 % $11,720 $11,720 $306 $12,026 FD290 Tourism Bid Fund 81 0.076 % $281 $281 $4 $285 Total106,588 100.000 %$364,737 $364,737 $7,772 $372,509 (A) Alloc basis:Utilities Square Footage by Fund/Department IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceDetail allocation ofUtilitiesDetail page 165Schedule 14.0082017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedSource:Build Maint Square Footage IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceDetail allocation ofParking Facility MaintenanceDetail page 166Schedule 14.0092017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD510 Parking Fund 1 100.000 % $21,185 $21,185 $451 $21,636 Total1 100.000 %$21,185 $21,185 $451 $21,636 (A) Alloc basis:Direct Allocation to Parking, Fund 510Source: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceDetail allocation ofMaintenanceDetail page 167Schedule 14.0102017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 938 0.495 % $3,812 $3,812 $3,812 City Council 2,502 1.321 % $10,168 $10,168 $10,168 Cultural Activities 110 0.058 % $447 $447 $11 $458 Economic Development 100 0.053 % $406 $406 $10 $416 Natural Resource Protection 214 0.113 % $870 $870 $21 $891 City Attorney 550 0.290 % $2,235 $2,235 $2,235 Administration & Records 906 0.478 % $3,682 $3,682 $3,682 Finance 3,537 1.868 % $14,375 $14,375 $14,375 Network Services 2,484 1.312 % $10,095 $10,095 $10,095 Human Resources 1,000 0.528 % $4,064 $4,064 $4,064 Risk Management 135 0.071 % $549 $549 $549 Long Range Planning 820 0.433 % $3,333 $3,333 $79 $3,412 Building and Safety 2,280 1.204 % $9,266 $9,266 $220 $9,486 Public Works Administration 4,620 2.440 % $18,776 $18,776 $18,776 Vehicle & Equipment Maintenace 10,400 5.492 % $42,266 $42,266 $1,005 $43,271 Eng Dev Rev 616 0.325 % $2,503 $2,503 $60 $2,563 CIP Project Engineering 3,920 2.070 % $15,931 $15,931 $379 $16,310 Transportation/Plan Engineering 100 0.053 % $406 $406 $10 $416 Recreation Administration 700 0.370 % $2,845 $2,845 $68 $2,913 Recreational Sports 700 0.370 % $2,845 $2,845 $68 $2,913 Police Adminstration 5,550 2.931 % $22,556 $22,556 $536 $23,092 Fire Administration 5,042 2.663 % $20,491 $20,491 $487 $20,978 FD500 Water Fund 6,380 3.369 % $25,929 $25,929 $616 $26,545 FD510 Parking Fund 7,025 3.710 % $28,550 $28,550 $679 $29,229 FD520 Sewer Fund 6,380 3.369 % $25,929 $25,929 $616 $26,545 FD530 Transit Fund 120 0.063 % $488 $488 $12 $500 Wellness Program 1,800 0.951 % $7,315 $7,315 $7,315 Community Development Admin 3,600 1.901 % $14,631 $14,631 $348 $14,979 Development Review 820 0.433 % $3,333 $3,333 $79 $3,412 Landscape & Park Maintenance 3,680 1.943 % $14,956 $14,956 $355 $15,311 Tree Maintenance 620 0.327 % $2,520 $2,520 $60 $2,580 Streets & Sidewalk Maintenance 3,425 1.809 % $13,919 $13,919 $331 $14,250 Traffic Signals & Lights 650 0.343 % $2,642 $2,642 $63 $2,705 Youth Services 700 0.370 % $2,845 $2,845 $68 $2,913 Community Services 700 0.370 % $2,845 $2,845 $68 $2,913 Ranger Program 700 0.370 % $2,845 $2,845 $68 $2,913 Patrol 5,550 2.931 % $22,556 $22,556 $536 $23,092 Investigations 5,550 2.931 % $22,556 $22,556 $536 $23,092 Police Support Services 5,550 2.931 % $22,556 $22,556 $536 $23,092 Support Services - Grant 5,550 2.931 % $22,556 $22,556 $536 $23,092 Neighborhood Services 5,550 2.931 % $22,556 $22,556 $536 $23,092 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceDetail allocation ofMaintenanceDetail page 168Schedule 14.0102017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraffic Safety 5,550 2.931 % $22,556 $22,556 $536 $23,092 Emergency Response 5,042 2.663 % $20,491 $20,491 $487 $20,978 Hazard Prevention 5,042 2.663 % $20,491 $20,491 $487 $20,978 Training Services 5,042 2.663 % $20,491 $20,491 $487 $20,978 Technical Services 5,042 2.663 % $20,491 $20,491 $487 $20,978 Disaster Preparedness 5,042 2.663 % $20,491 $20,491 $487 $20,978 Teens, Seniors and Classes 700 0.370 % $2,845 $2,845 $68 $2,913 Pavement Maintenance 3,425 1.809 % $13,919 $13,919 $331 $14,250 Facilities - Parks and Recreation 41,696 22.020 % $169,455 $169,455 $4,028 $173,483 FD290 Tourism Bid Fund 81 0.043 % $329 $329 $4 $333 Geographic Information Services 1,119 0.591 % $4,545 $4,545 $4,545 Total189,355 100.000 %$769,552 $769,552 $16,399 $785,951 (A) Alloc basis:Maintenance Square Footage by Fund/DepartmentSource:Build Maint Square Footage IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceDepartmental CostAllocation SummaryDetail page 169Schedule 14.0112017TotalJanitorial - OtherJanitorial - City HallJanitorial - Corp YardJanitorial - 919 Palm StreetUtilitiesParking Facility MaintenanceMaintenanceCity Council $31,875 $13,145 $8,562 $10,168 City Administration $11,950 $4,928 $3,210 $3,812 City Attorney $7,007 $2,890 $1,882 $2,235 Administration & Records $11,542 $4,760 $3,100 $3,682 Finance $45,060 $18,582 $12,103 $14,375 Network Services $31,645 $13,050 $8,500 $10,095 Geographic Information Services $10,982 $2,608 $3,829 $4,545 Human Resources $12,740 $5,254 $3,422 $4,064 Risk Management $1,720 $709 $462 $549 Wellness Program $15,710 $2,236 $6,159 $7,315 Public Works Administration $45,351 $10,766 $15,809 $18,776 Vehicle & Equipment Maintenace $80,773 $985 $36,517 $43,271 CIP Project Engineering $39,495 $9,421 $13,764 $16,310 Transportation/Plan Engineering $1,007 $240 $351 $416 Cultural Activities $1,728 $884 $386 $458 Economic Development $1,570 $803 $351 $416 Natural Resource Protection $3,362 $1,720 $751 $891 Community Development Admin $36,271 $8,651 $12,641 $14,979 Development Review $8,262 $1,971 $2,879 $3,412 Long Range Planning $8,262 $1,971 $2,879 $3,412 Building and Safety $22,971 $5,479 $8,006 $9,486 Eng Dev Rev $6,206 $1,480 $2,163 $2,563 Landscape & Park Maintenance $35,911 $7,678 $12,922 $15,311 Tree Maintenance $5,939 $1,182 $2,177 $2,580 Streets & Sidewalk Maintenance $30,706 $4,430 $12,026 $14,250 Pavement Maintenance $30,706 $4,430 $12,026 $14,250 Traffic Signals & Lights $4,987 $2,282 $2,705 Recreation Administration $7,148 $1,777 $2,458 $2,913 Facilities - Parks and Recreation $385,483 $75,531 $136,469 $173,483 Recreational Sports $7,148 $1,777 $2,458 $2,913 Youth Services $7,148 $1,777 $2,458 $2,913 Teens, Seniors and Classes $7,148 $1,777 $2,458 $2,913 Community Services $7,148 $1,777 $2,458 $2,913 Ranger Program $7,147 $1,776 $2,458 $2,913 Police Adminstration $23,092 $23,092 Patrol $23,092 $23,092 Investigations $23,092 $23,092 Police Support Services $23,092 $23,092 Support Services - Grant $23,092 $23,092 Neighborhood Services $23,092 $23,092 Traffic Safety $23,092 $23,092 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationBuilding MaintenanceDepartmental CostAllocation SummaryDetail page 170Schedule 14.0112017TotalJanitorial - OtherJanitorial - City HallJanitorial - Corp YardJanitorial - 919 Palm StreetUtilitiesParking Facility MaintenanceMaintenanceFire Administration $31,832 $10,854 $20,978 Emergency Response $20,978 $20,978 Hazard Prevention $20,978 $20,978 Training Services $20,978 $20,978 Technical Services $20,978 $20,978 Disaster Preparedness $20,978 $20,978 FD290 Tourism Bid Fund $1,270 $652 $285 $333 FD500 Water Fund $46,688 $4,430 $15,713 $26,545 FD510 Parking Fund $50,865 $21,636 $29,229 FD520 Sewer Fund $46,687 $4,429 $15,713 $26,545 FD530 Transit Fund $1,211 $289 $422 $500 Total$1,417,195 $99,282 $67,377 $27,564 $42,876 $372,509 $21,636 $785,951 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 15.01 VEHICLE & EQUIPMENT MAINTENANCE NATURE AND EXTENT OF SERVICE The Vehicle and Equipment Maintenance Division is responsible for maintaining and repairing all City vehicles and construction equipment except those used in the fire and transit programs. The program goal is the ability to ensure that all rolling stock is safe, efficient, and reliable. This program has five major activities: vehicle and construction equipment maintenance, general equipment maintenance, equipment installation, procurement and safety and environmental protection. Costs are allocated as follows: Fleet – Costs are allocated to users of the rolling stock based on the number of pieces of equipment used by a department/fund and the type of equipment used. A Vehicle Equivalent Unit has been assigned to each unit denoting the level of maintenance cost that each requires based on the usage and sophistication of each unit. The Transit Fund and Fire Department’s equipment are excluded from consideration since these two programs fund their own maintenance. IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationVehicle & Equipment MaintenaceCosts to be allocatedDetail page 172Schedule 15.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,053,624 $1,053,624 Allocated additions: 10000000 - Building Charge $2,556 $2,556 10010200 - City Council $2,114 $1,459 $3,573 10010100 - City Administration $11,543 $2,465 $14,008 10015100 - City Attorney $9,036 $1,613 $10,649 10020100 - Administration & Records $3,708 $933 $4,641 10025100 - Finance $31,798 $4,797 $36,595 10025300 - Network Services $14,490 $910 $15,400 10026100 - Support Services $1,924 $20 $1,944 10030100 - Human Resources $11,775 $709 $12,484 10030200 - Risk Management $36,649 $317 $36,966 10030300 - Wellness Program $143 $178 $321 10050100 - Public Works Administration $42,472 $2,384 $44,856 10050230 - Building Maintenance $78,818 $1,955 $80,773 Total allocated additions:$247,026 $17,740 $264,766 $264,766 Total to be allocated$1,300,650 $17,740 $1,318,390 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationVehicle & Equipment MaintenaceSchedule of costs to beallocated by functionDetail page 173Schedule 15.0032017TotalGeneral & AdminFleetWages & BenefitsSALARIES & WAGES$313,819 $313,819 FRINGE BENEFITS$147,723 $147,723 Other Expense and CostSERVICE & SUPPLIES$592,082 $592,082 Departmental Expenditures$1,053,624 $1,053,624 Additions: 1stOther$247,026 $247,026 Functional Cost$1,300,650 $247,026 $1,053,624 Reallocate Admin($247,026) $247,026 Allocable Costs$1,300,650 $1,300,650 1st Allocation$1,300,650 $1,300,650 Additions: 2ndOther$17,740 $17,740 Functional Cost$17,740 $17,740 Reallocate Admin($17,740) $17,740 Allocable Costs$17,740 $17,740 2nd Allocation$17,740 $17,740 Total allocated$1,318,390 $1,318,390 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationVehicle & Equipment MaintenaceDetail allocation ofFleetDetail page 174Schedule 15.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Development AdminBuilding and Safety 7 0.710 % $9,234 $9,234 $128 $9,362 Network Services 6 0.609 % $7,915 $7,915 $7,915 Golf Course Oper & Maint 30 3.043 % $39,574 $39,574 $549 $40,123 Ranger Program 24 2.434 % $31,659 $31,659 $439 $32,098 Investigations 51 5.172 % $67,275 $67,275 $934 $68,209 Patrol 141 14.300 % $185,996 $185,996 $2,581 $188,577 Traffic Safety 55 5.578 % $72,551 $72,551 $1,007 $73,558 Police Adminstration 21 2.130 % $27,701 $27,701 $384 $28,085 Building Maintenance 9 0.913 % $11,872 $11,872 $11,872 FD510 Parking Fund 8 0.811 % $10,553 $10,553 $146 $10,699 Landscape & Park Maintenance 103 10.446 % $135,869 $135,869 $1,886 $137,755 Traffic Signals & Lights 16 1.623 % $21,106 $21,106 $293 $21,399 Flood Control 35 3.550 % $46,169 $46,169 $641 $46,810 Streets & Sidewalk Maintenance 170 17.241 % $224,250 $224,250 $3,112 $227,362 Transportation/Plan Engineering 5 0.507 % $6,596 $6,596 $92 $6,688 Tree Maintenance 50 5.071 % $65,956 $65,956 $915 $66,871 CIP Project Engineering 4 0.406 % $5,276 $5,276 $73 $5,349 FD640 Reservoir Operations 16 1.623 % $21,106 $21,106 $293 $21,399 FD500 Water Fund 72 7.302 % $94,976 $94,976 $1,318 $96,294 FD520 Sewer Fund 121 12.272 % $159,613 $159,613 $2,215 $161,828 Neighborhood Services 5 0.507 % $6,596 $6,596 $92 $6,688 All Other 26 2.637 % $34,297 $34,297 $476 $34,773 Natural Resource Protection 1 0.101 % $1,319 $1,319 $18 $1,337 Eng Dev Rev 2 0.203 % $2,638 $2,638 $37 $2,675 City Administration 2 0.203 % $2,638 $2,638 $2,638 Swim Center Maintenance 2 0.203 % $2,638 $2,638 $37 $2,675 Recreation Administration 4 0.405 % $5,277 $5,277 $74 $5,351 Total986 100.000 %$1,300,650 $1,300,650 $17,740 $1,318,390 (A) Alloc basis:Count of Vehicle Equivalent Unit by Department/DivisionSource:Fleet Master spreadsheet IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationVehicle & Equipment MaintenaceDepartmental CostAllocation SummaryDetail page 175Schedule 15.0052017TotalFleetCity Administration$2,638 $2,638 Network Services$7,915 $7,915 Building Maintenance$11,872 $11,872 CIP Project Engineering$5,349 $5,349 Transportation/Plan Engineering$6,688 $6,688 Natural Resource Protection$1,337 $1,337 Community Development AdminBuilding and Safety$9,362 $9,362 Eng Dev Rev $2,675 $2,675 Landscape & Park Maintenance$137,755 $137,755 Swim Center Maintenance$2,675 $2,675 Tree Maintenance$66,871 $66,871 Streets & Sidewalk Maintenance$227,362 $227,362 Flood Control$46,810 $46,810 Traffic Signals & Lights$21,399 $21,399 Recreation Administration$5,351 $5,351 Ranger Program$32,098 $32,098 Golf Course Oper & Maint$40,123 $40,123 Police Adminstration$28,085 $28,085 Patrol$188,577 $188,577 Investigations$68,209 $68,209 Neighborhood Services$6,688 $6,688 Traffic Safety$73,558 $73,558 FD500 Water Fund$96,294 $96,294 FD510 Parking Fund$10,699 $10,699 FD520 Sewer Fund$161,828 $161,828 FD640 Reservoir Operations$21,399 $21,399 All Other$34,773 $34,773 Total$1,318,390 $1,318,390 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 16.01 CIP PROJECT ENGINEERING NATURE AND EXTENT OF SERVICE The CIP Project Engineering Division is responsible for overseeing the design and construction (including inspection) of all construction projects in the City’s Capital Improvement Plan (CIP). These projects include improvements to buildings, parks, and streets as well as water, wastewater, and flood protection systems. The program also provides inspection services for public infrastructure improvements built by the private sector. The program goal is to promote cost-effective CIP projects and public infrastructure improvements that meet established engineering standards and specifications. Costs are allocated based on the amount of time staff spends on each function shown below: Engineering Administration – These costs represent time spent on engineering overhead and development that are not allocable to the other functions shown here. Engineering – These costs are related to time spent on encroachment development projects that are not defined as Enterprise capital activities. Costs are identified but not allocated. Project Engineering - These costs are related to time spent on specific capital improvement projects for the various enterprise funds and are allocated to those funds. Fund 405, Transportation Impact Fee, costs are for tracking purposes. City staff time is not charged to the 405 account as a matter of policy. IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringCosts to be allocatedDetail page 177Schedule 16.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,831,513 $1,831,513 Allocated additions: 10000000 - Building Charge $16,838 $16,838 10010200 - City Council $3,674 $2,536 $6,210 10010100 - City Administration $20,065 $4,285 $24,350 10015100 - City Attorney $15,708 $2,804 $18,512 10020100 - Administration & Records $7,659 $1,837 $9,496 10025100 - Finance $35,198 $5,313 $40,511 10025300 - Network Services $69,928 $4,426 $74,354 10026100 - Support Services $4,379 $47 $4,426 10030100 - Human Resources $39,249 $2,365 $41,614 10030200 - Risk Management $122,165 $1,058 $123,223 10030300 - Wellness Program $509 $632 $1,141 10050100 - Public Works Administration $272,915 $15,317 $288,232 10050230 - Building Maintenance $38,480 $1,015 $39,495 10050340 - Vehicle & Equipment Maintenace $5,276 $73 $5,349 Total allocated additions:$652,043 $41,708 $693,751 $693,751 Total to be allocated$2,483,556 $41,708 $2,525,264 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringSchedule of costs to beallocated by functionDetail page 178Schedule 16.0032017TotalGeneral & AdminEngineering AdministrationEngineeringProject EngineeringWages & BenefitsSALARIES & WAGES $1,300,475 $415,112 $445,933 $439,430 FRINGE BENEFITS $444,175 $141,781 $152,308 $150,086 Other Expense and CostSERVICES & SUPPLIES $86,863 $27,727 $29,785 $29,351 Departmental Expenditures$1,831,513 $584,620 $628,026 $618,867 Additions: 1stOther $652,043 $652,043 Functional Cost$2,483,556 $652,043 $584,620 $628,026 $618,867 Reallocate Admin($652,043) $208,132 $223,586 $220,325 Allocable Costs$2,483,556 $792,752 $851,612 $839,192 Unallocated ($1,644,364) ($792,752) ($851,612)1st Allocation$839,192 $839,192 Additions: 2ndOther $41,708 $41,708 Functional Cost$41,708 $41,708 Reallocate Admin($41,708) $13,313 $14,302 $14,093 Allocable Costs$41,708 $13,313 $14,302 $14,093 Unallocated ($27,615) ($13,313) ($14,302)2nd Allocation$14,093 $14,093 Total allocated$853,285 $853,285 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringDetail allocation ofProject EngineeringDetail page 179Schedule 16.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD240 CDBG Fund 87 2.575 % $21,607 $21,607 $363 $21,970 FD400 Capital Engineering 1,036 30.660 % $257,296 $257,296 $4,321 $261,617 FD405 TIF CIP 220 6.511 % $54,638 $54,638 $918 $55,556 FD401 Grant CIP 349 10.328 % $86,676 $86,676 $1,456 $88,132 FD500 Water Fund 571 16.898 % $141,811 $141,811 $2,382 $144,193 FD510 Parking Fund 73 2.160 % $18,130 $18,130 $304 $18,434 FD520 Sewer Fund 588 17.402 % $146,033 $146,033 $2,452 $148,485 FD530 Transit Fund 79 2.338 % $19,620 $19,620 $329 $19,949 FD412 IT Replace 23 0.681 % $5,712 $5,712 $96 $5,808 FD413 Facilities 268 7.931 % $66,559 $66,559 $1,118 $67,677 FD420 Park Land Dev 79 2.338 % $19,620 $19,620 $329 $19,949 FD460 LOVR Impact 6 0.178 % $1,490 $1,490 $25 $1,515 Total3,379 100.000 %$839,192 $839,192 $14,093 $853,285 (A) Alloc basis:Number of Project Hours by FundSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringDepartmental CostAllocation SummaryDetail page 180Schedule 16.0052017TotalProject EngineeringFD240 CDBG Fund$21,970 $21,970 FD400 Capital Engineering$261,617 $261,617 FD401 Grant CIP$88,132 $88,132 FD405 TIF CIP$55,556 $55,556 FD412 IT Replace$5,808 $5,808 FD413 Facilities$67,677 $67,677 FD420 Park Land Dev$19,949 $19,949 FD460 LOVR Impact $1,515 $1,515 FD500 Water Fund$144,193 $144,193 FD510 Parking Fund$18,434 $18,434 FD520 Sewer Fund$148,485 $148,485 FD530 Transit Fund$19,949 $19,949 Total$853,285 $853,285 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 17.01 TRANSPORTATION PLAN/ENGINEERING NATURE AND EXTENT OF SERVICE The Transportation Planning and Engineering Division is responsible for providing and overseeing analysis, planning, operations, design and construction of the City's traffic circulation systems. The program goals are to provide safe and well-maintained streets; reduced traffic congestion and air pollution; less use of single-occupant vehicles; increased circulation safety with fewer traffic-related collisions; and more walking, bike riding, bus riding, and carpooling. Costs are allocated as follows: General & Administrative/Capital Outlay – These costs are related to the time spent on General Administrative tasks and city-sponsored capital projects which are not allocable and specific projects because of funding limitations. Costs are identified but not allocated. Parking - These costs are related to Development Review of transportation projects and are allocated only to this function. Transit – These costs are related to transit projects. These costs are allocated directly to Fund 530 Transit. Development Review – These costs are related to Development Review of transportation projects and are allocated only to this function. Long Range Plan – These costs are related to the development and maintenance of the Long Range Transportation Plan and are allocated only to this function. IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringCosts to be allocatedDetail page 182Schedule 17.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $965,672 $965,672 Allocated additions: 10000000 - Building Charge $430 $430 10010200 - City Council $1,645 $1,135 $2,780 10010100 - City Administration $8,982 $1,918 $10,900 10015100 - City Attorney $7,031 $1,255 $8,286 10020100 - Administration & Records $10,992 $2,848 $13,840 10025100 - Finance $15,623 $2,358 $17,981 10025300 - Network Services $27,426 $1,741 $29,167 10026100 - Support Services $1,939 $20 $1,959 10030100 - Human Resources $15,700 $946 $16,646 10030200 - Risk Management $48,866 $423 $49,289 10030300 - Wellness Program $223 $277 $500 10050100 - Public Works Administration $113,511 $6,371 $119,882 10050230 - Building Maintenance $981 $26 $1,007 10050340 - Vehicle & Equipment Maintenace $6,596 $92 $6,688 Total allocated additions:$259,945 $19,410 $279,355 $279,355 Total to be allocated$1,225,617 $19,410 $1,245,027 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringSchedule of costs to beallocated by functionDetail page 183Schedule 17.0032017TotalGeneral & AdminGen & Admin/Capital OutlayParkingTransitDevelopment ReviewLong Range PlanWages & BenefitsSALARIES & WAGES $512,197 $308,107 $17,054 $12,804 $116,769 $57,463 FRINGE BENEFITS $223,933 $134,705 $7,456 $5,598 $51,052 $25,122 Other Expense and CostSERVICES & SUPPLIES $229,542 $138,079 $7,643 $5,738 $52,330 $25,752 Departmental Expenditures$965,672 $580,891 $32,153 $24,140 $220,151 $108,337 Additions: 1stOther $259,945 $259,945 Functional Cost$1,225,617 $259,945 $580,891 $32,153 $24,140 $220,151 $108,337 Reallocate Admin ($259,945) $156,367 $8,655 $6,498 $59,261 $29,164 Allocable Costs$1,225,617 $737,258 $40,808 $30,638 $279,412 $137,501 Unallocated ($737,258) ($737,258)1st Allocation$488,359 $40,808 $30,638 $279,412 $137,501 Additions: 2ndOther $19,410 $19,410 Functional Cost$19,410 $19,410 Reallocate Admin ($19,410) $11,676 $646 $485 $4,425 $2,178 Allocable Costs$19,410 $11,676 $646 $485 $4,425 $2,178 Unallocated ($11,676) ($11,676)2nd Allocation$7,734 $646 $485 $4,425 $2,178 Total allocated$496,093 $41,454 $31,123 $283,837 $139,679 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofParkingDetail page 184Schedule 17.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD510 Parking Fund 100 100.000 % $40,808 $40,808 $646 $41,454 Total100 100.000 %$40,808 $40,808 $646 $41,454 (A) Alloc basis:Direct Allocation to Fund510 ParkingSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofTransitDetail page 185Schedule 17.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD530 Transit Fund 100 100.000 % $30,638 $30,638 $485 $31,123 Total100 100.000 %$30,638 $30,638 $485 $31,123 (A) Alloc basis:Direct Allocation to Fund 530 TransitSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofDevelopment ReviewDetail page 186Schedule 17.0062017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDevelopment Review 100 100.000 % $279,412 $279,412 $4,425 $283,837 Total100 100.000 %$279,412 $279,412 $4,425 $283,837 (A) Alloc basis:Direct Allocation to Development ReviewSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofLong Range PlanDetail page 187Schedule 17.0072017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedLong Range Planning 100 100.000 % $137,501 $137,501 $2,178 $139,679 Total100 100.000 %$137,501 $137,501 $2,178 $139,679 (A) Alloc basis:Direct Allocation to Long Range PlanSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDepartmental CostAllocation SummaryDetail page 188Schedule 17.0082017TotalParkingTransitDevelopment ReviewLong Range PlanDevelopment Review $283,837 $283,837 Long Range Planning $139,679 $139,679 FD510 Parking Fund $41,454 $41,454 FD530 Transit Fund $31,123 $31,123 Total$496,093 $41,454 $31,123 $283,837 $139,679 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 18.01 NATURAL RESOURCES PROTECTION (Utility Services) NATURE AND EXTENT OF SERVICE The Natural Resources Protection Department is a formally structured program to bring greater overall guidance and a proactive approach to the City’s environmental protection and restoration efforts including its open space and greenbelt programs. This program has three major activities: open space/greenbelt acquisition and management, storm water program coordination and agency reporting, and natural resource protection, project mitigation and educational outreach. Costs are allocated as follows: Natural Resources-General Government - These costs are identified but not allocated. Program Support - These costs represent the value of services provided to enterprise programs such as the Utility Funds. Costs are allocated based on an agreed upon amount for services performed. IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Costs to be allocatedDetail page 190Schedule 18.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $366,356 $366,356 Total to be allocated$366,356 $366,356 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Schedule of costs to beallocated by functionDetail page 191Schedule 18.0032017TotalGeneral & AdminNatural Resources-General GovernmentProgram SupportWages & BenefitsSALARIES & WAGES $212,182 $212,182 FRINGE BENEFITS $89,342 $89,342 Other Expense and CostSERVICES & SUPPLIES $64,832 $64,832 Departmental Expenditures$366,356 $366,356 Functional Cost$366,356 $366,356 Allocable Costs$366,356 $366,356 Unallocated ($366,356) ($366,356)1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocated IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Detail allocation ofProgram SupportDetail page 192Schedule 18.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD520 Sewer Fund 1 50.000 % $329 $329 $329 FD640 Reservoir Operations 1 50.000 % $66 $66 $66 Subtotal2 100.000 %$395 $395 $395 Direct Billed($395) ($395) ($395)Total2 100.000 %$0 $0 $0 $0 $0 (A) Alloc basis:Agreed Upon Amount Based On Services PerformedSource: IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Departmental CostAllocation SummaryDetail page 193Schedule 18.0052017TotalProgram SupportFD520 Sewer Fund$329 $329 FD640 Reservoir Operations$66 $66 Subtotal$395 $395 Direct Billed($395) ($395)Total City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 19.01 HAZARD PREVENTION (Utility Services) NATURE AND EXTENT OF SERVICE The Hazard Prevention Department prevents injury and loss to life, property and the environment caused by fire, explosion or exposure to hazardous materials. Program goals include eliminating fire hazards and investigating fires in buildings, equipment and properties; safely handling and containing all hazardous materials; and broadening public awareness about the dangers of fire and hazardous materials. This program has seven major activities: fire hazard inspection and abatement, fire and arson investigation, hazardous material inspection and abatement, building plan review, hazardous waste removal and disposal, education, and hydrant maintenance. Costs are allocated as follows: Hazard Prevention-General Government - These costs are identified but not allocated. Fire Hydrant - This amount is tied to the cost of interns performing hydrant service. These costs are allocated directly to the Water Fund. IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationHazard Prevention (Utility Svc)Costs to be allocatedDetail page 195Schedule 19.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $907,853 $907,853 Total to be allocated$907,853 $907,853 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationHazard Prevention (Utility Svc)Schedule of costs to beallocated by functionDetail page 196Schedule 19.0032017TotalGeneral & AdminHazard PreventionFire HydrantWages & BenefitsSALARIES & WAGES $541,223 $541,223 FRINGE BENEFITS $243,348 $243,348 Other Expense and CostSERVICES & SUPPLIES $123,282 $123,282 Departmental Expenditures$907,853 $907,853 Functional Cost$907,853 $907,853 Allocable Costs$907,853 $907,853 Unallocated ($907,853) ($907,853)1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocated IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationHazard Prevention (Utility Svc)Detail allocation ofFire HydrantDetail page 197Schedule 19.0042017User 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/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationHazard Prevention (Utility Svc)Departmental CostAllocation SummaryDetail page 198Schedule 19.0052017TotalFire HydrantFD500 Water Fund$8,300 $8,300 Subtotal$8,300 $8,300 Direct Billed($8,300) ($8,300)Total City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 20.01 ENGINEERING DEVELOPMENT REVIEW (Utility Services) NATURE AND EXTENT OF SERVICE The Engineering Development Review Division oversees design and construction of various public works projects built by private developers for City ownership. These projects typically include additions to the City’s water, wastewater, recycled water, storm drain, street, flood protection, and park systems. Since 2002, this program has been responsible for the review of the design of private development projects for compliance with the Grading Ordinance, Parking & Driveway Standards, site development and drainage designs. This division is also responsible for verifying plan compliance with the Waterway Management Plan Drainage Design Manual for all private development projects. To ensure public safety, this department represents the city as its Floodplain Manager and prepares regular responses and reports to the Federal Emergency Management Agency (FEMA) and the public in this regard. The division also coordinates reviews of development projects for compliance with the Tree Regulations and coordinates with the City Arborist on tree removals, tree plantings, and tree preservation requirements. The division’s goal is to ensure compliance with the City’s Engineering Standards, Community Design Guidelines, Floodplain Management Regulations, and Waterway Management Plan to provide safe, effective, and efficient public works which meet established engineering standards and specifications. This division has four major activities: development review, encroachment permit review and issuance, recordkeeping, and miscellaneous projects. Costs are allocated based on an analysis of tasks performed by staff during the year as follows: Development Review Services – These costs relate to review services for private projects and those being developed by the city, these costs are identified but not allocated. Utility Service – These costs are for services provided by staff funded in the Utility Enterprise Funds. The amounts shown represent credits that are provided to these enterprise funds (water and sewer) in order to reflect the services they provide back to Engineering Development Review to facilitate the review and inspection of development projects. IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Rev (Utility Services)Costs to be allocatedDetail page 200Schedule 20.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $639,880 $639,880 Total to be allocated$639,880 $639,880 IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Rev (Utility Services)Schedule of costs to beallocated by functionDetail page 201Schedule 20.0032017TotalGeneral & AdminDevelopment Review ServicesUtility ServicesWages & BenefitsSALARIES & WAGES $444,357 $444,357 FRINGE BENEFITS $187,924 $187,924 Other Expense and CostSERVICES & SUPPLIES $7,599 $7,599 Departmental Expenditures$639,880 $639,880 Functional Cost$639,880 $639,880 Allocable Costs$639,880 $639,880 Unallocated ($639,880) ($639,880)1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocated IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Rev (Utility Services)Detail allocation ofUtility ServicesDetail page 202Schedule 20.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedEng Dev Rev 100 100.000 %FD500 Water Fund($65,250) ($65,250) ($65,250)FD520 Sewer Fund($65,250) ($65,250) ($65,250)Subtotal100 100.000 %($130,500)($130,500)($130,500)Direct Billed$130,500 $130,500 $130,500 Total100 100.000 %$0 $0 $0 $0 $0 (A) Alloc basis:Time Spent by Utilities on Behalf of Engineering Development ReviewSource:Cheryl Blair IVA/Cap9503/08/18City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Rev (Utility Services)Departmental CostAllocation SummaryDetail page 203Schedule 20.0052017TotalUtility ServicesEng Dev Rev FD500 Water Fund($65,250) ($65,250)FD520 Sewer Fund($65,250) ($65,250)Subtotal($130,500)($130,500)Direct Billed$130,500 $130,500 Total