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CAP e - Council Reading File - FY 2016-17 San Luis Obispo 2 CFR 200
CITY OF SAN LUIS OBISPO, CA 2 CFR PART 200 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 2 CFR 200 Cost Allocation Plan Fiscal Year 2017 Prepared by: COST ALLOCATION METHODOLOGY INTRODUCTION The cost allocation plan was prepared in accordance with the 2CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. A consistent approach has been followed in the treatment of direct or indirect costs; in no case have costs charged as direct costs to programs been included as indirect costs. Actual expenditure information was obtained from the financial statements for the year ended June 30, 2017. Statistics used to allocate costs were taken from FY2017 data by performing one hundred percent counts, or in some cases, conducting a representative sample period count. STEP-DOWN ALLOCATION PROCEDURE A double step-down allocation methodology was used to distribute costs among central services and to programs that receive benefits. The double step-down method initially requires a sequential ordering of central service departments. Department indirect cost allocations are then made in the order elected to all benefiting programs, including cross allocations to other central services. To ensure that the cross-benefit of services among central services is fully recognized, a second step-down allocation for each central service is made. Costs allocated to each central service consist of the following: First Allocation – the actual operating expenditures, exclusive of unallowable items (i.e. capital expenditures, interest expense, and general government costs as designated or required by 2 CFR Part 200), plus all allocated costs from all other central services which have been identified up to this point. Second Allocation – costs from other central services made subsequent to that section’s first allocation. With respect to the double step- down methodology, two important points should be noted: 1. The initial sequencing of Central Services was made in consideration of the ordering which maximizes the benefits of the services, and 2. After the second allocation of each central service, that service was “closed” and could not receive an additional allocation from other central services. To ease comprehension and to avoid unnecessary bulk in the plan, the first and second allocations are shown on the same detail allocation schedule. City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2017 Prepared by: FORMAT A Table of Contents is included at the beginning of the Plan. The allocation of costs has been accomplished in the same order as shown in the Table of Contents. The Table of Contents also permits the ready identification of the following summary data and sections of the Plan: Summary Data – Three summary schedules are provided at the beginning of the Plan: 1. Allocated Costs by Department (Schedule A) – provides the costs allocated from each central service to each operating department. The central service departments are listed on the left side of the page and the operating programs detailed in the plan are listed across the top. With a total at the bottom of the page. 2. Summary of Allocated Costs (Schedule C) – summarizes the costs allocated from each central service. The column labeled “Total Expenditures” is the total costs of the central service department. The column labeled “Cost Adjustments” are any costs added or deducted from the central service. The column labeled “Total Allocated” is the amount allocated to each operating department (this agrees with Schedule A). 3. Summary of Allocation Bases (Schedule E) – provides the bases used to allocate the costs for each function of every central service. Sections – sections on each central service are presented in the following format: 1. Nature and Extent of Services – a narrative description of the central service and each function that was identified. Also described are the allocation bases used for each function and any other relevant information on expenditures. 2. Costs to be Allocated – presents the total costs to be allocated based on actual expenditures from the financial statements. Allocated additions represent costs allocated to a central service from other central services. City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2017 Prepared by: FORMAT (Continued) 1. Costs to be Allocated by Function – costs for each Central Service are functionalized to the extent deemed necessary to insure the application of allocation basis which most closely correlate with the benefits derived by receiving programs. Total costs allocated are the same as reflected on the previous schedule. Functions of the central services are listed across the top of the page and a detailed schedule is provided on each function. 2. Detail Allocation – detailed schedule of the allocation of each function is provided on all allocated functions except for General Administration. Costs of General Administration are re-allocated to all other agency functions based on functional costs unless otherwise noted. 3. Departmental Cost Allocation Summary – provides a summary of the costs allocated by function. The programs that received allocations are listed on the left side of the page and the central service functions are listed across the top. INTERVIEWS Through discussions and review with Departmental staff, Mahoney & Associates Consulting, LLC established functions performed by central service departments and costs associated with each function. It was the primary objective of Mahoney & Associates to use data representative of services provided to users while still adhering to the specifications of the 2 CFR Part 200 cost principles. This Page Intentionally Left Blank CERTIFICATE OF COST ALLOCATION PLAN This is to certify that I have reviewed the cost allocation plan submitted herewith and to the best of my knowledge and belief: (1) All costs included in this proposal to establish cost allocations or billings for Fiscal Year 2017 (July 1, 2016 through June 30, 2017) are allowable in accordance with the requirements of 2 CFR 200 and the Federal award(s) to which they apply. Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan. (2) All costs included in this proposal are properly allocable to Federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the awards to which they are allocated in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently. I declare that the foregoing is true and correct. Governmental Unit: _____________________________________________________ Signature: ____________________________________________________________ Name of Official: _______________________________________________________ Title: ________________________________________________________________ Date of Execution: _____________________________________________________ IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0012017SchedulePageSummary ReportsAllocated Costs by DepartmentA 1Summary of Allocated CostsC 10Detail of Allocated CostsD 13Summary of Allocation BasisE 22Building ChargeNarrative1.01Costs to be Allocated1.02 26Costs by Function1.03 27Detail Allocation - City Hall1.04 28Detail Allocation - 919 Palm1.05 29Detail Allocation - Corporation Yard1.06 30Allocation Summary1.07 31City AdministrationNarrative2.01Costs to be Allocated2.02 33Costs by Function2.03 34Detail Allocation - Citywide Administration 2.04 35Detail Allocation - IT & GIS2.05 37Detail Allocation - Economic Development 2.06 38Detail Allocation - Natural Resource Planning 2.07 39Allocation Summary2.08 40City AttorneyNarrative3.01Costs to be Allocated3.02 43Costs by Function3.03 44Detail Allocation - City Attorney3.04 45Allocation Summary3.05 47Administration & RecordsNarrative4.01Costs to be Allocated4.02 50Costs by Function4.03 51Detail Allocation - City Clerk Services4.04 52Detail Allocation - Main Switchboard4.05 54Allocation Summary4.06 56Finance Narrative5.01 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0022017SchedulePageCosts to be Allocated5.02 59Costs by Function5.03 60Detail Allocation - Accounts Payable5.04 62Detail Allocation - Payroll5.05 64Detail Allocation - General Finance5.06 66Detail Allocation - Utility Billing5.07 68Detail Allocation - Utility Billing Costs5.08 69Detail Allocation - Cashier5.09 70Detail Allocation - Budget5.10 71Detail Allocation - Network Services Admin 5.11 73Allocation Summary5.12 74Network ServicesNarrative6.01Costs to be Allocated6.02 77Costs by Function6.03 78Detail Allocation - Network Services & Desktop Support 6.04 80Detail Allocation - MDC Support6.05 82Detail Allocation - Tablet Support6.06 83Detail Allocation - Server Support6.07 84Detail Allocation - Network Support6.08 86Detail Allocation - Radios6.09 88Detail Allocation - Telemetry6.10 89Detail Allocation - Cell Phones6.11 90Detail Allocation - Pagers6.12 91Detail Allocation - Cellular Data Services 6.13 92Detail Allocation - Telephones6.14 94Detail Allocation - Cuesta Peak6.15 96Detail Allocation - South Hills6.16 97Detail Allocation - Tassajara6.17 98Detail Allocation - Department Direct Costs 6.18 99Allocation Summary6.19 100Geographic Information ServicesNarrative7.01Costs to be Allocated7.02 105Costs by Function7.03 106Detail Allocation - GIS7.04 107Allocation Summary7.05 108Support ServicesNarrative8.01Costs to be Allocated8.02 110Costs by Function8.03 111Detail Allocation - General Support Services 8.04 112Detail Allocation - Postage8.05 114 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0032017SchedulePageDetail Allocation - Parking8.06 116Allocation Summary8.07 117Human ResourcesNarrative9.01Costs to be Allocated9.02 120Costs by Function9.03 121Detail Allocation - Human Resources9.04 122Allocation Summary9.05 124Risk ManagementNarrative10.01Costs to be Allocated10.02 127Costs by Function10.03 128Detail Allocation - Risk Management10.04 129Detail Allocation - Workers Comp Premiums 10.05 131Allocation Summary10.06 133Wellness ProgramNarrative11.01Costs to be Allocated11.02 136Costs by Function11.03 137Detail Allocation - Wellness Program11.04 138Allocation Summary11.05 140Public Works AdministrationNarrative12.01Costs to be Allocated12.02 143Costs by Function12.03 144Detail Allocation - Deputy Director/City Engineer 12.04 145Detail Allocation - Director12.05 146Detail Allocation - Development Review 12.06 147Detail Allocation - Long Range Planning 12.07 148Detail Allocation - Utilities12.08 149Allocation Summary12.09 150Building MaintenanceNarrative13.01Costs to be Allocated13.02 152Costs by Function13.03 153Detail Allocation - Janitorial - Other13.04 154Detail Allocation - Janitorial - City Hall13.05 155Detail Allocation - Janitorial - Corp Yard 13.06 156Detail Allocation - Janitorial - 919 Palm Street 13.07 157 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0042017SchedulePageDetail Allocation - Utilities13.08 158Detail Allocation - Parking Facility Maintenance 13.09 160Detail Allocation - Maintenance13.10 161Allocation Summary13.11 163Vehicle & Equipment MaintenaceNarrative14.01Costs to be Allocated14.02 166Costs by Function14.03 167Detail Allocation - Fleet14.04 168Allocation Summary14.05 169CIP Project EngineeringNarrative15.01Costs to be Allocated15.02 171Costs by Function15.03 172Detail Allocation - Project Engineering15.04 173Allocation Summary15.05 174Transportation/Plan EngineeringNarrative16.01Costs to be Allocated16.02 176Costs by Function16.03 177Detail Allocation - Parking16.04 178Detail Allocation - Transit16.05 179Detail Allocation - Development Review 16.06 180Detail Allocation - Long Range Plan16.07 181Allocation Summary16.08 182Natural Resources Protection (Utility Services)Narrative17.01Costs to be Allocated17.02 184Costs by Function17.03 185Detail Allocation - Program Support17.04 186Allocation Summary17.05 187Hazard Prevention (Utility Svc)Narrative18.01Costs to be Allocated18.02 189Costs by Function18.03 190Detail Allocation - Fire Hydrant18.04 191Allocation Summary18.05 192Eng Dev Rev (Utility Services) IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0052017SchedulePageNarrative19.01Costs to be Allocated19.02 194Costs by Function19.03 195Detail Allocation - Utility Services19.04 196Allocation Summary19.05 197 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 1Schedule A.0012017Central Service DepartmentsCity CouncilCultural ActivitiesEcon DevNat Res ProtectionComm PromotionHuman RelationsComm Dev AdminCommissions & CommDevelopment ReviewBuilding Charge $5,480 $241 $219 $469 $15,463 $3,522 City Administration $2,055 $4,102 $72,166 $39,295 $5,369 $3,309 $10,434 $416 $14,006 City Attorney $1,561 $3,113 $2,487 $3,684 $4,075 $2,512 $7,920 $315 $10,630 Administration & Records $62,796 $3,578 $8,810 $6,679 $29,919 $13,493 $25,596 Finance $5,085 $4,436 $5,491 $8,986 $7,372 $4,019 $18,289 $2,233 $22,455 Network Services $21,497 $4,072 $7,536 $2,699 $23,058 $143,148 Geographic Information Services$176,313 Support Services $201 $400 $447 $728 $557 $323 $1,870 $167 $2,514 Human Resources$2,763 $5,527 $691 $13,817 $13,817 Risk Management$8,185 $16,372 $2,047 $40,928 $40,928 Wellness Program$71 $143 $18 $475 $71 $640 Public Works Administration$183,050 Building Maintenance $33,319 $1,466 $1,332 $2,850 $36,118 $8,226 Vehicle & Equipment Maintenace$1,332 CIP Project EngineeringTransportation/Plan Engineering$282,890 Natural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$131,994 $13,758 $100,811 $95,732 $29,507 $10,163 $374,604 $16,695 $751,422 Proposed Costs$131,994 $13,758 $100,811 $95,732 $29,507 $10,163 $374,604 $16,695 $751,422 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 2Schedule A.0022017Central Service DepartmentsLong Range PlanBuilding & SafetyEng Dev Rev Landscape/Prk MaintSwim Center MaintTree MaintSt/Sidewalk MaintPavement MaintFlood ControlBuilding Charge $3,522 $9,793 $2,646 $19,939 $3,068 $11,503 $11,503 City Administration $10,141 $22,758 $8,477 $29,615 $5,849 $7,367 $14,626 $5,489 City Attorney $7,697 $17,272 $6,435 $22,477 $4,440 $5,591 $11,100 $4,166 Administration & Records $19,271 $9,145 $7,977 $6,858 $547 $1,367 $6,216 $1,954 Finance $14,826 $38,840 $12,819 $51,229 $11,783 $13,135 $31,113 $13,352 Network Services $20,264 $66,400 $16,790 $59,912 $6,328 $19,011 $38,200 $10,114 Geographic Information ServicesSupport Services $1,500 $39,925 $1,465 $4,547 $825 $1,356 $2,784 $1,447 Human Resources $8,290 $35,923 $13,817 $33,160 $2,763 $11,053 $26,665 $16,995 Risk Management $24,557 $106,411 $40,928 $98,227 $8,185 $32,742 $78,991 $50,342 Wellness Program $285 $1,090 $356 $925 $143 $356 $757 $509 Public Works Administration $71,542 $24,779 $82,012 $9,911 $43,164 $79,359 $50,423 Building Maintenance $8,226 $22,875 $6,181 $35,765 $5,914 $30,581 $30,581 Vehicle & Equipment Maintenace $9,328 $2,665 $137,258 $2,665 $66,630 $226,543 $46,641 CIP Project EngineeringTransportation/Plan Engineering $139,211 Natural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$329,332 $379,760 $145,335 $581,924 $53,439 $210,754 $558,438 $42,084 $201,432 Proposed Costs$329,332 $379,760 $145,335 $581,924 $53,439 $210,754 $558,438 $42,084 $201,432 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 3Schedule A.0032017Central Service DepartmentsTraffic Signals/LightsDev ServicesRental Housing InspRec AdminFacilities - Prk & RecRecreational SportsYouth ServicesTeen/Seniors/ClassCommunity ServicesBuilding ChargeCity Administration $5,203 $1,408 $4,862 $9,693 $2,862 $4,294 $11,881 $3,370 City Attorney $3,949 $1,069 $3,690 $7,356 $2,172 $3,259 $9,017 $2,558 Administration & Records $2,200 $10,185 $11,008 $14,860 $547 $547 $820 $547 Finance $9,506 $2,467 $8,726 $17,638 $5,529 $8,553 $22,206 $10,433 Network Services $12,047 $14,704 $27,755 $24,762 $11,112 $24,029 $5,264 Geographic Information Services$34,571 Support Services $762 $270 $984 $1,711 $533 $674 $1,543 $583 Human Resources $5,527 $13,817 $13,817 $2,763 $2,763 $5,527 $2,763 Risk Management $16,372 $40,928 $40,928 $8,185 $8,185 $16,372 $8,185 Wellness Program $143 $60 $285 $427 $143 $143 $213 $143 Public Works Administration $25,698 Building Maintenance $4,965 $7,118 $383,920 $7,118 $7,118 $7,118 $7,118 Vehicle & Equipment Maintenace $21,321 $5,334 CIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$107,693 $15,459 $99,004 $181,208 $431,416 $46,648 $98,726 $7,118 $40,964 Proposed Costs$107,693 $15,459 $99,004 $181,208 $431,416 $46,648 $98,726 $7,118 $40,964 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 4Schedule A.0042017Central Service DepartmentsRanger ProgramAquatics/ Sinsheimer PrkGolf CoursePolice AdminPatrolInvestigationsPolice Support SvcSupp Svcs - GrantNeighborhood SvcsBuilding ChargeCity Administration $4,865 $5,327 $8,138 $20,657 $92,768 $35,451 $31,986 $3,052 City Attorney $3,693 $4,042 $6,176 $15,678 $70,408 $26,907 $24,277 $2,317 Administration & Records $1,093 $547 $1,367 $14,724 $11,753 $3,280 $5,524 $3,305 $5,447 Finance $10,808 $8,722 $19,082 $37,685 $133,206 $47,703 $49,458 $5,285 Network Services $17,105 $13,803 $14,658 $68,661 $336,215 $96,380 $228,959 $8,664 Geographic Information Services$139,053 Support Services $984 $774 $1,432 $2,017 $9,062 $3,463 $3,125 $527 Human Resources $8,290 $2,763 $11,053 $15,198 $118,821 $33,160 $55,265 $2,763 Risk Management $24,557 $8,185 $32,742 $45,020 $351,977 $98,227 $163,711 $8,185 Wellness Program $285 $143 $356 $392 $3,060 $854 $1,438 $127 Public Works AdministrationBuilding Maintenance $7,119 $23,000 $23,000 $23,000 $23,000 $23,000 $23,000 Vehicle & Equipment Maintenace $31,982 $39,978 $27,985 $187,898 $67,962 $6,663 CIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$110,781 $44,306 $134,982 $410,070 $1,338,168 $436,387 $586,743 $26,305 $66,030 Proposed Costs$110,781 $44,306 $134,982 $410,070 $1,338,168 $436,387 $586,743 $26,305 $66,030 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 5Schedule A.0052017Central Service DepartmentsTraffic SafetyFire AdminEmergency ResponseFire ApparatusFEMA PPE GrantHazard PreventionTraining ServicesRecruit AcademyTechnical ServicesBuilding ChargeCity Administration $10,969 $11,670 $124,874 $4,521 $12,028 $1,184 $897 $559 City Attorney $8,325 $8,858 $94,776 $3,432 $9,129 $899 $680 $425 Administration & Records $3,020 $11,555 $13,393 $547 $6,035 Finance $16,452 $20,213 $172,850 $11,346 $21,088 $3,905 $963 $2,425 Network Services $35,902 $100,826 $254,015 $5,034 $37,022 Geographic Information Services $86,557 Support Services $1,708 $1,904 $18,436 $696 $2,448 $116 $88 $54 Human Resources $13,817 $11,053 $124,347 $5,519 $16,580 Risk Management $40,928 $32,742 $368,348 $16,367 $49,113 Wellness Program $356 $427 $3,487 $143 $712 Public Works AdministrationBuilding Maintenance $23,000 $31,711 $20,895 $20,895 $20,895 $20,895 Vehicle & Equipment Maintenace $73,293 CIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$227,770 $317,516 $1,195,421 $47,605 $175,050 $26,999 $2,628 $24,358 Proposed Costs$227,770 $317,516 $1,195,421 $47,605 $175,050 $26,999 $2,628 $24,358 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 6Schedule A.0062017Central Service DepartmentsDisaster PrepSpecial EventFD210 Downtown BidFD240 CDBGFD250 Law Enforc GrantFD290 Tourism BidFD300 Debt ServiceFD400 Cap EngFD401 Grant CIPBuilding Charge$177 City Administration $835 $34 $3,080 $1,712 $1,045 $18,059 $17 City Attorney $634 $26 $2,338 $1,300 $793 $13,707 $11 Administration & Records$8,810 $478 Finance $1,900 $37 $3,482 $3,253 $1,208 $25,516 $243 Network Services$6,196 Geographic Information ServicesSupport Services $82 $3 $301 $421 $102 $1,987 ($1)Human Resources$4,836 Risk Management$14,325 Wellness Program$143 $125 Public Works AdministrationBuilding Maintenance $20,895 $1,080 Vehicle & Equipment MaintenaceCIP Project Engineering$21,892 $260,689 $87,819 Transportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$24,346 $100 $9,201 $37,531 $3,148 $86,486 $270 $260,689 $87,819 Proposed Costs$24,346 $100 $9,201 $37,531 $3,148 $86,486 $270 $260,689 $87,819 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 7Schedule A.0072017Central Service DepartmentsFD405 TIF CIPFD412 IT ReplaceFD413 FacilitiesFD420 Park Land DevFD460 LOVR Impact FD500 WaterFD510 ParkingFD520 SewerFD530 TransitBuilding Charge$11,503 $11,503 $516 City Administration$69,988 $26,318 $84,798 $41,448 City Attorney$53,118 $19,974 $64,360 $31,457 Administration & Records$33,398 $7,964 $25,178 $7,703 Finance $255,402 $66,250 $282,655 $55,754 Network Services$224,795 $62,690 $261,637 $81,709 Geographic Information Services$89,757 $125,225 Support Services$10,847 $3,971 $13,082 $4,558 Human Resources$84,280 $27,633 $95,886 $8,290 Risk Management$249,658 $81,855 $284,037 $24,557 Wellness Program$2,242 $782 $2,683 $285 Public Works Administration$12,624 $108,072 $12,623 $73,379 Building Maintenance$46,497 $50,674 $46,495 $1,205 Vehicle & Equipment Maintenace$95,947 $10,661 $161,246 CIP Project Engineering $55,359 $5,788 $67,437 $19,879 $1,508 $143,681 $18,369 $147,959 $19,879 Transportation/Plan Engineering$41,316 $31,020 Natural Resources Protection (Utility Services)$329 Hazard Prevention (Utility Svc)$8,300 Eng Dev Rev (Utility Services)($65,250) ($65,250)Subtotal$55,359 $5,788 $67,437 $19,879 $1,508 $1,326,787 $526,529 $1,554,446 $381,760 Proposed Costs$55,359 $5,788 $67,437 $19,879 $1,508 $1,326,787 $526,529 $1,554,446 $381,760 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 8Schedule A.0082017Central Service DepartmentsFD625 Jack HouseFD640 ReservoirFD650 Narcotics Task ForceFD653 Hazardous MatFD655 Bomb Task ForceAll OtherSubtotalDirect BilledUnallocatedBuilding Charge$111,067 City Administration $22 $11,367 $926,716 City Attorney $17 $8,627 $624,929 Administration & Records $1,066 $97,500 $508,607 $52,956 Finance $278 $19,856 $1,461 $266 $190,730 $1,820,003 $167,233 Network Services $680 $21,253 $2,434,906 Geographic Information Services$651,476 Support Services $2 $1,607 $151,912 Human Resources $10,777 $882,589 Risk Management $31,923 $2,614,455 Wellness Program $278 $25,714 Public Works Administration$776,636 $32,108 Building Maintenance$1,098,165 Vehicle & Equipment Maintenace $21,321 $34,648 $1,279,301 CIP Project Engineering$850,259 $1,666,048 Transportation/Plan Engineering$494,437 $746,435 Natural Resources Protection (Utility Services) $66 $395 ($395) $366,356 Hazard Prevention (Utility Svc)$8,300 ($8,300) $907,853 Eng Dev Rev (Utility Services)($130,500) $130,500 $639,880 Subtotal$999 $128,141 $1,461 $266 $322,878 $15,129,367 $153,913 $4,546,761 Proposed Costs$999 $128,141 $1,461 $266 $322,878 $15,129,367 $153,913 $4,546,761 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 9Schedule A.0092017Central Service DepartmentsTotalBuilding Charge $111,067 City Administration $926,716 City Attorney $624,929 Administration & Records $561,563 Finance $1,987,236 Network Services $2,434,906 Geographic Information Services $651,476 Support Services $151,912 Human Resources $882,589 Risk Management $2,614,455 Wellness Program $25,714 Public Works Administration $808,744 Building Maintenance $1,098,165 Vehicle & Equipment Maintenace $1,279,301 CIP Project Engineering $2,516,307 Transportation/Plan Engineering $1,240,872 Natural Resources Protection (Utility Services) $366,356 Hazard Prevention (Utility Svc) $907,853 Eng Dev Rev (Utility Services) $639,880 Subtotal$19,830,041 Proposed Costs$19,830,041 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationSummary of Allocated CostsSummary page 10Schedule C.0012017DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedBuilding Charge$179,683 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 City Council$131,994 Cultural Activities$13,758 Economic Development$100,811 Natural Resource Protection$95,732 Community Promotion$29,507 Human Relations$10,163 Community Development Admin$374,604 Commissions & Committees$16,695 Development Review$751,422 Long Range Planning$329,332 Building and Safety$379,760 Eng Dev Rev $145,335 Landscape & Park Maintenance$581,924 Swim Center Maintenance$53,439 Tree Maintenance$210,754 Streets & Sidewalk Maintenance$558,438 Pavement Maintenance$42,084 Flood Control$201,432 Traffic Signals & Lights$107,693 Development Services$15,459 Rental Housing Inspection$99,004 Recreation Administration$181,208 Facilities - Parks and Recreation$431,416 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationSummary of Allocated CostsSummary page 11Schedule C.0022017DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedRecreational Sports$46,648 Youth Services$98,726 Teens, Seniors and Classes$7,118 Community Services$40,964 Ranger Program$110,781 Aquatics & Sinsheimer Park$44,306 Golf Course Oper & Maint$134,982 Police Adminstration$410,070 Patrol$1,338,168 Investigations$436,387 Police Support Services$586,743 Support Services - Grant$26,305 Neighborhood Services$66,030 Traffic Safety$227,770 Fire Administration$317,516 Emergency Response$1,195,421 Fire Apparatus Service$47,605 FEMA PPE GrantHazard Prevention$175,050 Training Services$26,999 Recruit Academy$2,628 Technical Services$24,358 Disaster Preparedness$24,346 Special Event$100 FD210 Downtown Bid Fund$9,201 FD240 CDBG Fund$37,531 FD250 Law Enforcement Grant Fund$3,148 FD290 Tourism Bid Fund$86,486 FD300 Debt Service Fund$270 FD400 Capital Engineering$260,689 FD401 Grant CIP$87,819 FD405 TIF CIP$55,359 FD412 IT Replace$5,788 FD413 Facilities$67,437 FD420 Park Land Dev$19,879 FD460 LOVR Impact $1,508 FD500 Water Fund$1,326,787 FD510 Parking Fund$526,529 FD520 Sewer Fund$1,554,446 FD530 Transit Fund$381,760 FD625 Jack House Fund$999 FD640 Reservoir Operations$128,141 FD650 Narcotics Task Force Fund IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationSummary of Allocated CostsSummary page 12Schedule C.0032017DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedFD653 Hazardous Mat Task Force Fund$1,461 FD655 Bomb Task Force Fund$266 All Other$322,878 Unallocated$4,546,761 Direct Billed$153,913 Total$20,148,359 ($318,318)$19,830,041 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 13Schedule D.0012017DepartmentsBuilding ChargeCity AdminCity AttorneyAdmin. & RecordsFinance Network ServicesGISSupport ServicesHuman ResourcesSchedule: 1.007 2.008 3.005 4.006 5.012 6.019 7.005 8.007 9.005Building Charge ($179,683) $0 $0 $0 $0 $0 $0 $0 $0 City Administration $2,055 ($1,187,851) $8,363 $22,354 $16,517 $22,162 $78,771 $1,760 $10,445 City Attorney $1,205 $13,931 ($794,769) $38,667 $17,498 $17,824 $0 $1,980 $7,834 Administration & Records $1,984 $8,456 $6,417 ($740,584) $15,304 $40,528 $0 $1,576 $13,057 Finance $7,747 $27,233 $20,668 $40,319 ($2,370,432) $80,692 $0 $4,467 $32,641 Network Services $5,441 $51,535 $26,042 $2,460 $89,773 ($2,895,236) $0 $4,459 $20,891 Geographic Information Services $4,806 $25,871 $6,564 $1,093 $14,126 $53,186 ($803,103) $1,343 $7,834 Support Services $0 $2,967 $2,252 $0 $5,871 $0 $0 ($207,401) $0 Human Resources $2,190 $12,552 $9,527 $18,357 $22,837 $21,757 $0 $2,079 ($1,079,745)Risk Management $296 $40,967 $31,092 $355 $46,416 $11,123 $0 $4,167 $3,593 Wellness Program $0 $182 $138 $0 $424 $0 $0 $18 $0 Public Works Administration $19,844 $12,678 $9,622 $25,049 $22,080 $57,351 $72,856 $14,491 $16,580 Building Maintenance $3,224 $15,677 $11,899 $3,020 $37,685 $37,282 $0 $10,853 $13,817 Vehicle & Equipment Maintenace $2,556 $13,959 $10,595 $4,535 $36,423 $15,338 $0 $1,937 $12,435 CIP Project Engineering $16,838 $24,265 $18,417 $9,331 $40,340 $74,040 $0 $4,407 $41,449 Transportation/Plan Engineering $430 $10,862 $8,244 $13,481 $17,902 $29,047 $0 $1,952 $16,580 Natural Resources Protection (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 Hazard Prevention (Utility Svc) $0 $0 $0 $0 $0 $0 $0 $0 $0 Eng Dev Rev (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 City Council $5,480 $2,055 $1,561 $62,796 $5,085 $21,497 $0 $201 $0 Cultural Activities $241 $4,102 $3,113 $0 $4,436 $0 $0 $400 $0 Economic Development $219 $72,166 $2,487 $3,578 $5,491 $4,072 $0 $447 $2,763 Natural Resource Protection $469 $39,295 $3,684 $8,810 $8,986 $7,536 $0 $728 $5,527 Community Promotion $0 $5,369 $4,075 $6,679 $7,372 $2,699 $0 $557 $691 Human Relations $0 $3,309 $2,512 $0 $4,019 $0 $0 $323 $0 Community Development Admin $15,463 $10,434 $7,920 $29,919 $18,289 $23,058 $176,313 $1,870 $13,817 Commissions & Committees $0 $416 $315 $13,493 $2,233 $0 $0 $167 $0 Development Review $3,522 $14,006 $10,630 $25,596 $22,455 $143,148 $0 $2,514 $13,817 Long Range Planning $3,522 $10,141 $7,697 $19,271 $14,826 $20,264 $0 $1,500 $8,290 Building and Safety $9,793 $22,758 $17,272 $9,145 $38,840 $66,400 $0 $39,925 $35,923 Eng Dev Rev $2,646 $8,477 $6,435 $7,977 $12,819 $16,790 $0 $1,465 $13,817 Landscape & Park Maintenance $19,939 $29,615 $22,477 $6,858 $51,229 $59,912 $0 $4,547 $33,160 Swim Center Maintenance $0 $5,849 $4,440 $547 $11,783 $6,328 $0 $825 $2,763 Tree Maintenance $3,068 $7,367 $5,591 $1,367 $13,135 $19,011 $0 $1,356 $11,053 Streets & Sidewalk Maintenance $11,503 $14,626 $11,100 $6,216 $31,113 $38,200 $0 $2,784 $26,665 Pavement Maintenance $11,503 $0 $0 $0 $0 $0 $0 $0 $0 Flood Control $0 $5,489 $4,166 $1,954 $13,352 $10,114 $0 $1,447 $16,995 Traffic Signals & Lights $0 $5,203 $3,949 $2,200 $9,506 $12,047 $0 $762 $5,527 Development Services $0 $1,408 $1,069 $10,185 $2,467 $0 $0 $270 $0 Rental Housing Inspection $0 $4,862 $3,690 $11,008 $8,726 $14,704 $0 $984 $13,817 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 14Schedule D.0022017DepartmentsRisk MgmtWellness ProgramPW AdminBuilding MaintVehicle/Equip MaintCIP Project EngTrans EngineeringNat Res Protection (Utilities)Hazard Prevention (Utility Svc)Schedule: 10.006 11.005 12.009 13.011 14.005 15.005 16.008 17.005 18.005Building Charge $0 $0 $0 $0 $0 $0 $0 $0 $0 City Administration $32,512 $127 $0 $11,925 $2,633 $0 $0 $0 $0 City Attorney $24,384 $159 $0 $6,993 $0 $0 $0 $0 $0 Administration & Records $40,639 $191 $0 $11,519 $0 $0 $0 $0 $0 Finance $101,598 $461 $0 $44,970 $0 $0 $0 $0 $0 Network Services $65,023 $286 $0 $31,582 $7,899 $0 $0 $0 $0 Geographic Information Services $24,384 $127 $0 $10,958 $0 $0 $0 $0 $0 Support Services $0 $0 $0 $0 $0 $0 $0 $0 $0 Human Resources $30,073 $213 $0 $12,714 $0 $0 $0 $0 $0 Risk Management ($3,231,840) $41 $0 $1,717 $0 $0 $0 $0 $0 Wellness Program $0 ($30,129) $0 $15,682 $0 $0 $0 $0 $0 Public Works Administration $49,113 $498 ($1,302,341) $45,261 $0 $0 $0 $0 $0 Building Maintenance $40,928 $356 $42,365 ($1,412,255) $11,848 $0 $0 $0 $0 Vehicle & Equipment Maintenace $36,835 $320 $44,684 $80,434 ($1,313,675) $0 $0 $0 $0 CIP Project Engineering $122,783 $1,138 $287,125 $39,330 $5,331 ($2,516,307) $0 $0 $0 Transportation/Plan Engineering $49,113 $498 $119,423 $1,005 $6,663 $0 ($1,240,872) $0 $0 Natural Resources Protection (Utility Services) $0 $0 $0 $0 $0 $0 $0 ($366,356) $0 Hazard Prevention (Utility Svc) $0 $0 $0 $0 $0 $0 $0 $0 ($907,853)Eng Dev Rev (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 City Council $0 $0 $0 $33,319 $0 $0 $0 $0 $0 Cultural Activities $0 $0 $0 $1,466 $0 $0 $0 $0 $0 Economic Development $8,185 $71 $0 $1,332 $0 $0 $0 $0 $0 Natural Resource Protection $16,372 $143 $0 $2,850 $1,332 $0 $0 $0 $0 Community Promotion $2,047 $18 $0 $0 $0 $0 $0 $0 $0 Human Relations $0 $0 $0 $0 $0 $0 $0 $0 $0 Community Development Admin $40,928 $475 $0 $36,118 $0 $0 $0 $0 $0 Commissions & Committees $0 $71 $0 $0 $0 $0 $0 $0 $0 Development Review $40,928 $640 $183,050 $8,226 $0 $0 $282,890 $0 $0 Long Range Planning $24,557 $285 $71,542 $8,226 $0 $0 $139,211 $0 $0 Building and Safety $106,411 $1,090 $0 $22,875 $9,328 $0 $0 $0 $0 Eng Dev Rev $40,928 $356 $24,779 $6,181 $2,665 $0 $0 $0 $0 Landscape & Park Maintenance $98,227 $925 $82,012 $35,765 $137,258 $0 $0 $0 $0 Swim Center Maintenance $8,185 $143 $9,911 $0 $2,665 $0 $0 $0 $0 Tree Maintenance $32,742 $356 $43,164 $5,914 $66,630 $0 $0 $0 $0 Streets & Sidewalk Maintenance $78,991 $757 $79,359 $30,581 $226,543 $0 $0 $0 $0 Pavement Maintenance $0 $0 $0 $30,581 $0 $0 $0 $0 $0 Flood Control $50,342 $509 $50,423 $0 $46,641 $0 $0 $0 $0 Traffic Signals & Lights $16,372 $143 $25,698 $4,965 $21,321 $0 $0 $0 $0 Development Services $0 $60 $0 $0 $0 $0 $0 $0 $0 Rental Housing Inspection $40,928 $285 $0 $0 $0 $0 $0 $0 $0 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 15Schedule D.0032017DepartmentsEng Dev Rev (Utility)Total Plan AllocatedSchedule: 19.005Building Charge $0 $0 City Administration $0 $0 City Attorney $0 $0 Administration & Records $0 $0 Finance $0 $0 Network Services $0 $0 Geographic Information Services $0 $0 Support Services $0 $0 Human Resources $0 $0 Risk Management $0 $0 Wellness Program $0 $0 Public Works Administration $0 $0 Building Maintenance $0 $0 Vehicle & Equipment Maintenace $0 $0 CIP Project Engineering $0 $0 Transportation/Plan Engineering $0 $0 Natural Resources Protection (Utility Services) $0 $0 Hazard Prevention (Utility Svc) $0 $0 Eng Dev Rev (Utility Services) ($639,880) $0 City Council $0 $131,994 Cultural Activities $0 $13,758 Economic Development $0 $100,811 Natural Resource Protection $0 $95,732 Community Promotion $0 $29,507 Human Relations $0 $10,163 Community Development Admin $0 $374,604 Commissions & Committees $0 $16,695 Development Review $0 $751,422 Long Range Planning $0 $329,332 Building and Safety $0 $379,760 Eng Dev Rev $0 $145,335 Landscape & Park Maintenance $0 $581,924 Swim Center Maintenance $0 $53,439 Tree Maintenance $0 $210,754 Streets & Sidewalk Maintenance $0 $558,438 Pavement Maintenance $0 $42,084 Flood Control $0 $201,432 Traffic Signals & Lights $0 $107,693 Development Services $0 $15,459 Rental Housing Inspection $0 $99,004 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 16Schedule D.0042017DepartmentsBuilding ChargeCity AdminCity AttorneyAdmin. & RecordsFinance Network ServicesGISSupport ServicesHuman ResourcesRecreation Administration $0 $9,693 $7,356 $14,860 $17,638 $27,755 $34,571 $1,711 $13,817 Facilities - Parks and Recreation $0 $2,862 $2,172 $547 $5,529 $24,762 $0 $533 $2,763 Recreational Sports $0 $4,294 $3,259 $547 $8,553 $11,112 $0 $674 $2,763 Youth Services $0 $11,881 $9,017 $820 $22,206 $24,029 $0 $1,543 $5,527 Teens, Seniors and Classes $0 $0 $0 $0 $0 $0 $0 $0 $0 Community Services $0 $3,370 $2,558 $547 $10,433 $5,264 $0 $583 $2,763 Ranger Program $0 $4,865 $3,693 $1,093 $10,808 $17,105 $0 $984 $8,290 Aquatics & Sinsheimer Park $0 $5,327 $4,042 $547 $8,722 $13,803 $0 $774 $2,763 Golf Course Oper & Maint $0 $8,138 $6,176 $1,367 $19,082 $14,658 $0 $1,432 $11,053 Police Adminstration $0 $20,657 $15,678 $14,724 $37,685 $68,661 $139,053 $2,017 $15,198 Patrol $0 $92,768 $70,408 $11,753 $133,206 $336,215 $0 $9,062 $118,821 Investigations $0 $35,451 $26,907 $3,280 $47,703 $96,380 $0 $3,463 $33,160 Police Support Services $0 $31,986 $24,277 $5,524 $49,458 $228,959 $0 $3,125 $55,265 Support Services - Grant $0 $0 $0 $3,305 $0 $0 $0 $0 $0 Neighborhood Services $0 $3,052 $2,317 $5,447 $5,285 $8,664 $0 $527 $2,763 Traffic Safety $0 $10,969 $8,325 $3,020 $16,452 $35,902 $0 $1,708 $13,817 Fire Administration $0 $11,670 $8,858 $11,555 $20,213 $100,826 $86,557 $1,904 $11,053 Emergency Response $0 $124,874 $94,776 $13,393 $172,850 $254,015 $0 $18,436 $124,347 Fire Apparatus Service $0 $4,521 $3,432 $547 $11,346 $5,034 $0 $696 $5,519 FEMA PPE Grant $0 $0 $0 $0 $0 $0 $0 $0 $0 Hazard Prevention $0 $12,028 $9,129 $6,035 $21,088 $37,022 $0 $2,448 $16,580 Training Services $0 $1,184 $899 $0 $3,905 $0 $0 $116 $0 Recruit Academy $0 $897 $680 $0 $963 $0 $0 $88 $0 Technical Services $0 $559 $425 $0 $2,425 $0 $0 $54 $0 Disaster Preparedness $0 $835 $634 $0 $1,900 $0 $0 $82 $0 Special Event $0 $34 $26 $0 $37 $0 $0 $3 $0 FD210 Downtown Bid Fund $0 $3,080 $2,338 $0 $3,482 $0 $0 $301 $0 FD240 CDBG Fund $0 $1,712 $1,300 $8,810 $3,253 $0 $0 $421 $0 FD250 Law Enforcement Grant Fund $0 $1,045 $793 $0 $1,208 $0 $0 $102 $0 FD290 Tourism Bid Fund $177 $18,059 $13,707 $478 $25,516 $6,196 $0 $1,987 $4,836 FD300 Debt Service Fund $0 $17 $11 $0 $243 $0 $0 ($1) $0 FD400 Capital Engineering $0 $0 $0 $0 $0 $0 $0 $0 $0 FD401 Grant CIP $0 $0 $0 $0 $0 $0 $0 $0 $0 FD405 TIF CIP $0 $0 $0 $0 $0 $0 $0 $0 $0 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 $69,988 $53,118 $33,398 $255,402 $224,795 $89,757 $10,847 $84,280 FD510 Parking Fund $0 $26,318 $19,974 $7,964 $66,250 $62,690 $0 $3,971 $27,633 FD520 Sewer Fund $11,503 $84,798 $64,360 $25,178 $282,655 $261,637 $125,225 $13,082 $95,886 FD530 Transit Fund $516 $41,448 $31,457 $7,703 $55,754 $81,709 $0 $4,558 $8,290 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 17Schedule D.0052017DepartmentsRisk MgmtWellness ProgramPW AdminBuilding MaintVehicle/Equip MaintCIP Project EngTrans EngineeringNat Res Protection (Utilities)Hazard Prevention (Utility Svc)Recreation Administration $40,928 $427 $0 $7,118 $5,334 $0 $0 $0 $0 Facilities - Parks and Recreation $8,185 $143 $0 $383,920 $0 $0 $0 $0 $0 Recreational Sports $8,185 $143 $0 $7,118 $0 $0 $0 $0 $0 Youth Services $16,372 $213 $0 $7,118 $0 $0 $0 $0 $0 Teens, Seniors and Classes $0 $0 $0 $7,118 $0 $0 $0 $0 $0 Community Services $8,185 $143 $0 $7,118 $0 $0 $0 $0 $0 Ranger Program $24,557 $285 $0 $7,119 $31,982 $0 $0 $0 $0 Aquatics & Sinsheimer Park $8,185 $143 $0 $0 $0 $0 $0 $0 $0 Golf Course Oper & Maint $32,742 $356 $0 $0 $39,978 $0 $0 $0 $0 Police Adminstration $45,020 $392 $0 $23,000 $27,985 $0 $0 $0 $0 Patrol $351,977 $3,060 $0 $23,000 $187,898 $0 $0 $0 $0 Investigations $98,227 $854 $0 $23,000 $67,962 $0 $0 $0 $0 Police Support Services $163,711 $1,438 $0 $23,000 $0 $0 $0 $0 $0 Support Services - Grant $0 $0 $0 $23,000 $0 $0 $0 $0 $0 Neighborhood Services $8,185 $127 $0 $23,000 $6,663 $0 $0 $0 $0 Traffic Safety $40,928 $356 $0 $23,000 $73,293 $0 $0 $0 $0 Fire Administration $32,742 $427 $0 $31,711 $0 $0 $0 $0 $0 Emergency Response $368,348 $3,487 $0 $20,895 $0 $0 $0 $0 $0 Fire Apparatus Service $16,367 $143 $0 $0 $0 $0 $0 $0 $0 FEMA PPE Grant $0 $0 $0 $0 $0 $0 $0 $0 $0 Hazard Prevention $49,113 $712 $0 $20,895 $0 $0 $0 $0 $0 Training Services $0 $0 $0 $20,895 $0 $0 $0 $0 $0 Recruit Academy $0 $0 $0 $0 $0 $0 $0 $0 $0 Technical Services $0 $0 $0 $20,895 $0 $0 $0 $0 $0 Disaster Preparedness $0 $0 $0 $20,895 $0 $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 $143 $0 $0 $0 $21,892 $0 $0 $0 FD250 Law Enforcement Grant Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD290 Tourism Bid Fund $14,325 $125 $0 $1,080 $0 $0 $0 $0 $0 FD300 Debt Service Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD400 Capital Engineering $0 $0 $0 $0 $0 $260,689 $0 $0 $0 FD401 Grant CIP $0 $0 $0 $0 $0 $87,819 $0 $0 $0 FD405 TIF CIP $0 $0 $0 $0 $0 $55,359 $0 $0 $0 FD412 IT Replace $0 $0 $0 $0 $0 $5,788 $0 $0 $0 FD413 Facilities $0 $0 $0 $0 $0 $67,437 $0 $0 $0 FD420 Park Land Dev $0 $0 $0 $0 $0 $19,879 $0 $0 $0 FD460 LOVR Impact $0 $0 $0 $0 $0 $1,508 $0 $0 $0 FD500 Water Fund $249,658 $2,242 $12,624 $46,497 $95,947 $143,681 $0 $0 $8,300 FD510 Parking Fund $81,855 $782 $108,072 $50,674 $10,661 $18,369 $41,316 $0 $0 FD520 Sewer Fund $284,037 $2,683 $12,623 $46,495 $161,246 $147,959 $0 $329 $0 FD530 Transit Fund $24,557 $285 $73,379 $1,205 $0 $19,879 $31,020 $0 $0 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 18Schedule D.0062017DepartmentsEng Dev Rev (Utility)Total Plan AllocatedRecreation Administration $0 $181,208 Facilities - Parks and Recreation $0 $431,416 Recreational Sports $0 $46,648 Youth Services $0 $98,726 Teens, Seniors and Classes $0 $7,118 Community Services $0 $40,964 Ranger Program $0 $110,781 Aquatics & Sinsheimer Park $0 $44,306 Golf Course Oper & Maint $0 $134,982 Police Adminstration $0 $410,070 Patrol $0 $1,338,168 Investigations $0 $436,387 Police Support Services $0 $586,743 Support Services - Grant $0 $26,305 Neighborhood Services $0 $66,030 Traffic Safety $0 $227,770 Fire Administration $0 $317,516 Emergency Response $0 $1,195,421 Fire Apparatus Service $0 $47,605 FEMA PPE Grant $0 $0 Hazard Prevention $0 $175,050 Training Services $0 $26,999 Recruit Academy $0 $2,628 Technical Services $0 $24,358 Disaster Preparedness $0 $24,346 Special Event $0 $100 FD210 Downtown Bid Fund $0 $9,201 FD240 CDBG Fund $0 $37,531 FD250 Law Enforcement Grant Fund $0 $3,148 FD290 Tourism Bid Fund $0 $86,486 FD300 Debt Service Fund $0 $270 FD400 Capital Engineering $0 $260,689 FD401 Grant CIP $0 $87,819 FD405 TIF CIP $0 $55,359 FD412 IT Replace $0 $5,788 FD413 Facilities $0 $67,437 FD420 Park Land Dev $0 $19,879 FD460 LOVR Impact $0 $1,508 FD500 Water Fund ($65,250) $1,326,787 FD510 Parking Fund $0 $526,529 FD520 Sewer Fund ($65,250) $1,554,446 FD530 Transit Fund $0 $381,760 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 19Schedule D.0072017DepartmentsBuilding ChargeCity AdminCity AttorneyAdmin. & RecordsFinance Network ServicesGISSupport ServicesHuman ResourcesFD625 Jack House Fund $0 $22 $17 $0 $278 $680 $0 $2 $0 FD640 Reservoir Operations $0 $11,367 $8,627 $1,066 $19,856 $21,253 $0 $1,607 $10,777 FD650 Narcotics Task Force Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD653 Hazardous Mat Task Force Fund $0 $0 $0 $0 $1,461 $0 $0 $0 $0 FD655 Bomb Task Force Fund $0 $0 $0 $0 $266 $0 $0 $0 $0 All Other $0 $0 $0 $97,500 $190,730 $0 $0 $0 $0 Subtotal$0 $0 $0 ($52,956)($167,233)$0 $0 $0 $0 Direct BillUnallocated$52,956 $167,233 Total$0 $0 $0 $0 $0 $0 $0 $0 $0 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 20Schedule D.0082017DepartmentsRisk MgmtWellness ProgramPW AdminBuilding MaintVehicle/Equip MaintCIP Project EngTrans EngineeringNat Res Protection (Utilities)Hazard Prevention (Utility Svc)FD625 Jack House Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD640 Reservoir Operations $31,923 $278 $0 $0 $21,321 $0 $0 $66 $0 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 $34,648 $0 $0 $0 $0 Subtotal$0 $0 ($32,108)$0 $0 ($1,666,048)($746,435)($365,961)($899,553)Direct Bill$32,108 ($395) ($8,300)Unallocated$1,666,048 $746,435 $366,356 $907,853 Total$0 $0 $0 $0 $0 $0 $0 $0 $0 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 21Schedule D.0092017DepartmentsEng Dev Rev (Utility)Total Plan AllocatedFD625 Jack House Fund $0 $999 FD640 Reservoir Operations $0 $128,141 FD650 Narcotics Task Force Fund $0 $0 FD653 Hazardous Mat Task Force Fund $0 $1,461 FD655 Bomb Task Force Fund $0 $266 All Other $0 $322,878 Subtotal($770,380)$15,129,367 Direct Bill $130,500 $153,913 Unallocated $639,880 $4,546,761 Total$0 $19,830,041 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationSummary of allocation basisSummary page 22Schedule 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 Department10010100 - City Administration 2.004 Citywide AdministrationTotal Operating Expenditures by Department/Division 2.005 IT & GIS 2.006 Economic Development 2.007 Natural Resource Planning10015100 - City Attorney 3.004 City AttorneyTotal Operating Expenditures by Department/Division10020100 - Administration & Records 4.004 City Clerk ServicesCount of Council Agenda Items by Department/Division 4.005 Main SwitchboardFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)10025100 - Finance 5.004 Accounts PayableAccounts Payable Transaction Count by Department/Fund 5.005 PayrollFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 5.006 General FinanceTotal Operating Expenditures by Department/Division 5.007 Utility BillingDirect Allocation to Water (FD500) & Sewer (FD520) 5.008 Utility Billing Costs 5.009 CashierBased on the amount of time spent by staff on this function and the relative amounts of revenue collected 5.010 BudgetTotal Operating Expenditures by Department/Division 5.011 Network Services AdminDirect Allocation to Network Services10025300 - Network Services 6.004 Network Services & Desktop Support Number of Physical & Virtual Desktops, Laptops & Printers by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 6.005 MDC SupportNumber of MDCs by Fund/Department/Division 6.006 Tablet SupportNumber of Tablets by Fund/Department/Division 6.007 Server SupportNumber of Physical & Virtual Servers/Appliances by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 6.008 Network SupportNumber of Dedicated Ethernet Switch Ports by Fund/Department/Division 6.009 RadiosNumber of Assigned Radios by Fund/Department 6.010 TelemetryNumber of Controllers by Fund/Div/Dept 6.011 Cell PhonesNumber of Cell Phones and Smart Phones Fund/Division/Department IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationSummary of allocation basisSummary page 23Schedule E.0022017DepartmentBasis of allocation 6.012 PagersNumber of Pagers by Fund/Division/Department 6.013 Cellular Data ServicesNumber of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department 6.014 TelephonesNumber of Telephones by Fund/Department 6.015 Cuesta PeakNumber of Radio Repeaters by Fund/Department/Division 6.016 South HillsNumber of Radio Repeaters by Fund/Department/Division 6.017 TassajaraNumber of Radio Repeaters by Fund/Department/Division 6.018 Department Direct CostsDirect Allocation to Development Review10025450 - Geographic Information Services 7.004 GISEstimate of Time by Department/Fund (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)10026100 - Support Services 8.004 General Support Services Total Operating Expenditures by Department/Division 8.005 PostageFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 8.006 ParkingParking Fee Charged by Department10030100 - Human Resources 9.004 Human ResourcesFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)10030200 - Risk Management 10.004 Risk ManagementFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 10.005 Workers Comp Premiums Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)10030300 - Wellness Program 11.004 Wellness ProgramFull Time/Temporary Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)10050100 - Public Works Administration 12.004 Deputy Director/City Engineer Hours Supervised by Department/Division 12.005 DirectorFull Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 12.006 Development ReviewDirect Allocation to Development Review 12.007 Long Range PlanningDirect Allocation to Long Range Planning 12.008 UtilitiesAnalysis of Time Worked10050230 - Building Maintenance IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationSummary of allocation basisSummary page 24Schedule E.0032017DepartmentBasis of allocation 13.004 Janitorial - OtherSquare Feet by Department 13.005 Janitorial - City HallSquare Feet by Department 13.006 Janitorial - Corp YardSquare Feet by Department 13.007 Janitorial - 919 Palm Street Square Feet by Department 13.008 UtilitiesUtilities Square Footage by Fund/Department 13.009 Parking Facility Maintenance Direct Allocation to Parking, Fund 510 13.010 MaintenanceMaintenance Square Footage by Fund/Department10050340 - Vehicle & Equipment Maintenace 14.004 FleetCount of Vehicle Equivalent Unit by Department/Division10050410 - CIP Project Engineering 15.004 Project EngineeringNumber of Project Hours by Fund10050500 - Transportation/Plan Engineering 16.004 ParkingDirect Allocation to Fund510 Parking 16.005 TransitDirect Allocation to Fund 530 Transit 16.006 Development ReviewDirect Allocation to Development Review 16.007 Long Range PlanDirect Allocation to Long Range Plan10011251 - Natural Resources Protection (Utility Services) 17.004 Program SupportAgreed Upon Amount Based On Services Performed10085301 - Hazard Prevention (Utility Svc) 18.004 Fire HydrantAmount Is Tied To Cost Of Interns Performing Hydrant Service10040500 - Eng Dev Rev (Utility Services) 19.004 Utility ServicesTime Spent by Utilities on Behalf of Engineering Development Review City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 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, 2CFR 200 Cost AllocationBuilding ChargeCosts to be allocatedDetail page 26Schedule 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, 2CFR 200 Cost AllocationBuilding ChargeSchedule of costs to beallocated by functionDetail page 27Schedule 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, 2CFR 200 Cost AllocationBuilding ChargeDetail allocation ofCity HallDetail page 28Schedule 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, 2CFR 200 Cost AllocationBuilding ChargeDetail allocation of919 PalmDetail page 29Schedule 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, 2CFR 200 Cost AllocationBuilding ChargeDetail allocation ofCorporation YardDetail page 30Schedule 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, 2CFR 200 Cost AllocationBuilding ChargeDepartmental CostAllocation SummaryDetail page 31Schedule 1.0072017TotalCity Hall919 PalmCorporation YardCity 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 City Council$5,480 $5,480 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 2 CFR 200 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, 2CFR 200 Cost AllocationCity AdministrationCosts to be allocatedDetail page 33Schedule 2.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $978,227 $978,227 Allocated additions: 10000000 - Building Charge $2,055 $2,055 10015100 - City Attorney$8,363 $8,363 10020100 - Administration & Records$22,354 $22,354 10025100 - Finance $16,517 $16,517 10025300 - Network Services$22,162 $22,162 10025450 - Geographic Information Services$78,771 $78,771 10026100 - Support Services$1,760 $1,760 10030100 - Human Resources$10,445 $10,445 10030200 - Risk Management$32,512 $32,512 10030300 - Wellness Program$127 $127 10050230 - Building Maintenance$11,925 $11,925 10050340 - Vehicle & Equipment Maintenace$2,633 $2,633 Total allocated additions:$2,055 $207,569 $209,624 $209,624 Total to be allocated$980,282 $207,569 $1,187,851 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationCity AdministrationSchedule of costs to beallocated by functionDetail page 34Schedule 2.0032017TotalGeneral & 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 $2,055 $2,055 Functional Cost$980,282 $2,055 $864,765 $28,366 $56,732 $28,364 Reallocate Admin ($2,055) $1,817 $60 $119 $59 Allocable Costs$980,282 $866,582 $28,426 $56,851 $28,423 1st Allocation$980,282 $866,582 $28,426 $56,851 $28,423 Additions: 2ndOther $207,569 $207,569 Functional Cost$207,569 $207,569 Reallocate Admin ($207,569) $183,494 $6,019 $12,038 $6,018 Allocable Costs$207,569 $183,494 $6,019 $12,038 $6,018 2nd Allocation$207,569 $183,494 $6,019 $12,038 $6,018 Total allocated$1,187,851 $1,050,076 $34,445 $68,889 $34,441 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationCity AdministrationDetail allocation ofCitywide AdministrationDetail page 35Schedule 2.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 155,161 0.196 % $1,696 $1,696 $359 $2,055 Cultural Activities 309,620 0.391 % $3,385 $3,385 $717 $4,102 Economic Development 247,329 0.312 % $2,704 $2,704 $573 $3,277 Natural Resource Protection 366,356 0.462 % $4,006 $4,006 $848 $4,854 Community Promotion 405,301 0.511 % $4,431 $4,431 $938 $5,369 City Attorney 1,051,513 1.327 % $11,497 $11,497 $2,434 $13,931 Administration & Records 638,203 0.805 % $6,978 $6,978 $1,478 $8,456 Finance 2,055,486 2.593 % $22,474 $22,474 $4,759 $27,233 Network Services 2,589,844 3.268 % $28,316 $28,316 $5,996 $34,312 Support Services 223,952 0.283 % $2,449 $2,449 $518 $2,967 Human Resources 947,446 1.195 % $10,359 $10,359 $2,193 $12,552 Risk Management 3,092,073 3.901 % $33,808 $33,808 $7,159 $40,967 Wellness Program 13,685 0.017 % $150 $150 $32 $182 Community Development Admin 787,611 0.994 % $8,611 $8,611 $1,823 $10,434 Commissions & Committees 31,328 0.040 % $343 $343 $73 $416 Development Review 1,057,165 1.334 % $11,559 $11,559 $2,447 $14,006 Long Range Planning 765,403 0.966 % $8,369 $8,369 $1,772 $10,141 Building and Safety 1,717,695 2.167 % $18,781 $18,781 $3,977 $22,758 Public Works Administration 956,918 1.207 % $10,463 $10,463 $2,215 $12,678 Landscape & Park Maintenance 2,235,288 2.820 % $24,440 $24,440 $5,175 $29,615 Swim Center Maintenance 441,527 0.557 % $4,827 $4,827 $1,022 $5,849 Tree Maintenance 556,092 0.702 % $6,080 $6,080 $1,287 $7,367 Building Maintenance 1,183,301 1.493 % $12,938 $12,938 $2,739 $15,677 Streets & Sidewalk Maintenance 1,103,969 1.393 % $12,070 $12,070 $2,556 $14,626 Flood Control 414,277 0.523 % $4,530 $4,530 $959 $5,489 Traffic Signals & Lights 392,754 0.496 % $4,294 $4,294 $909 $5,203 Vehicle & Equipment Maintenace 1,053,624 1.329 % $11,520 $11,520 $2,439 $13,959 Eng Dev Rev 639,879 0.807 % $6,996 $6,996 $1,481 $8,477 CIP Project Engineering 1,831,513 2.311 % $20,025 $20,025 $4,240 $24,265 Transportation/Plan Engineering 819,832 1.034 % $8,964 $8,964 $1,898 $10,862 Human Relations 249,796 0.315 % $2,731 $2,731 $578 $3,309 Recreation Administration 731,561 0.923 % $7,999 $7,999 $1,694 $9,693 Facilities - Parks and Recreation 216,065 0.273 % $2,362 $2,362 $500 $2,862 Recreational Sports 324,149 0.409 % $3,544 $3,544 $750 $4,294 Youth Services 896,747 1.131 % $9,805 $9,805 $2,076 $11,881 Community Services 254,379 0.321 % $2,781 $2,781 $589 $3,370 Ranger Program 367,224 0.463 % $4,015 $4,015 $850 $4,865 Aquatics & Sinsheimer Park 402,050 0.507 % $4,396 $4,396 $931 $5,327 Police Adminstration 1,559,179 1.967 % $17,047 $17,047 $3,610 $20,657 Patrol 7,002,001 8.834 % $76,557 $76,557 $16,211 $92,768 Investigations 2,675,812 3.376 % $29,256 $29,256 $6,195 $35,451 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationCity AdministrationDetail allocation ofCitywide AdministrationDetail page 36Schedule 2.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNeighborhood Services 230,415 0.291 % $2,519 $2,519 $533 $3,052 Traffic Safety 827,890 1.045 % $9,052 $9,052 $1,917 $10,969 Fire Administration 880,871 1.111 % $9,631 $9,631 $2,039 $11,670 Emergency Response 9,425,296 11.892 % $103,053 $103,053 $21,821 $124,874 Hazard Prevention 907,853 1.145 % $9,926 $9,926 $2,102 $12,028 Training Services 89,315 0.113 % $977 $977 $207 $1,184 Technical Services 42,208 0.053 % $461 $461 $98 $559 Disaster Preparedness 63,001 0.079 % $689 $689 $146 $835 FD210 Downtown Bid Fund 232,473 0.293 % $2,542 $2,542 $538 $3,080 FD240 CDBG Fund 129,260 0.163 % $1,413 $1,413 $299 $1,712 FD500 Water Fund 5,282,563 6.665 % $57,758 $57,758 $12,230 $69,988 FD510 Parking Fund 1,986,426 2.506 % $21,719 $21,719 $4,599 $26,318 FD520 Sewer Fund 6,400,484 8.075 % $69,980 $69,980 $14,818 $84,798 Golf Course Oper & Maint 614,220 0.775 % $6,716 $6,716 $1,422 $8,138 FD640 Reservoir Operations 857,965 1.082 % $9,381 $9,381 $1,986 $11,367 Geographic Information Services 652,811 0.824 % $7,138 $7,138 $1,511 $8,649 FD290 Tourism Bid Fund 1,363,063 1.720 % $14,903 $14,903 $3,156 $18,059 FD530 Transit Fund 3,128,402 3.947 % $34,205 $34,205 $7,243 $41,448 Development Services 106,319 0.134 % $1,162 $1,162 $246 $1,408 FD250 Law Enforcement Grant Fund 78,860 0.099 % $862 $862 $183 $1,045 FD625 Jack House Fund 1,662 0.002 % $18 $18 $4 $22 Fire Apparatus Service 341,281 0.431 % $3,731 $3,731 $790 $4,521 Rental Housing Inspection 366,943 0.463 % $4,012 $4,012 $850 $4,862 Police Support Services 2,414,266 3.046 % $26,397 $26,397 $5,589 $31,986 Recruit Academy 67,660 0.085 % $740 $740 $157 $897 Special Event 2,577 0.003 % $28 $28 $6 $34 FD300 Debt Service Fund 1,300 0.005 % $13 $13 $4 $17 Total79,258,492 100.000 %$866,582 $866,582 $183,494 $1,050,076 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationCity AdministrationDetail allocation ofIT & GISDetail page 37Schedule 2.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNetwork Services 50 50.000 % $14,213 $14,213 $3,010 $17,223 Geographic Information Services 50 50.000 % $14,213 $14,213 $3,009 $17,222 Total100 100.000 %$28,426 $28,426 $6,019 $34,445 (A) Alloc basis:Source: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationCity AdministrationDetail allocation ofEconomic DevelopmentDetail page 38Schedule 2.0062017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedEconomic Development 100 100.000 % $56,851 $56,851 $12,038 $68,889 Total100 100.000 %$56,851 $56,851 $12,038 $68,889 (A) Alloc basis:Source: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationCity AdministrationDetail allocation ofNatural Resource PlanningDetail page 39Schedule 2.0072017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNatural Resource Protection 100 100.000 % $28,423 $28,423 $6,018 $34,441 Total100 100.000 %$28,423 $28,423 $6,018 $34,441 (A) Alloc basis:Source: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationCity AdministrationDepartmental CostAllocation SummaryDetail page 40Schedule 2.0082017TotalCitywide AdministrationIT & GISEconomic DevelopmentNatural Resource PlanningCity Attorney $13,931 $13,931 Administration & Records $8,456 $8,456 Finance $27,233 $27,233 Network Services $51,535 $34,312 $17,223 Geographic Information Services $25,871 $8,649 $17,222 Support Services $2,967 $2,967 Human Resources $12,552 $12,552 Risk Management $40,967 $40,967 Wellness Program $182 $182 Public Works Administration $12,678 $12,678 Building Maintenance $15,677 $15,677 Vehicle & Equipment Maintenace $13,959 $13,959 CIP Project Engineering $24,265 $24,265 Transportation/Plan Engineering $10,862 $10,862 City Council $2,055 $2,055 Cultural Activities $4,102 $4,102 Economic Development $72,166 $3,277 $68,889 Natural Resource Protection $39,295 $4,854 $34,441 Community Promotion $5,369 $5,369 Human Relations $3,309 $3,309 Community Development Admin $10,434 $10,434 Commissions & Committees $416 $416 Development Review $14,006 $14,006 Long Range Planning $10,141 $10,141 Building and Safety $22,758 $22,758 Eng Dev Rev $8,477 $8,477 Landscape & Park Maintenance $29,615 $29,615 Swim Center Maintenance $5,849 $5,849 Tree Maintenance $7,367 $7,367 Streets & Sidewalk Maintenance $14,626 $14,626 Flood Control $5,489 $5,489 Traffic Signals & Lights $5,203 $5,203 Development Services $1,408 $1,408 Rental Housing Inspection $4,862 $4,862 Recreation Administration $9,693 $9,693 Facilities - Parks and Recreation $2,862 $2,862 Recreational Sports $4,294 $4,294 Youth Services $11,881 $11,881 Community Services $3,370 $3,370 Ranger Program $4,865 $4,865 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationCity AdministrationDepartmental CostAllocation SummaryDetail page 41Schedule 2.0082017TotalCitywide AdministrationIT & GISEconomic DevelopmentNatural Resource PlanningAquatics & Sinsheimer Park $5,327 $5,327 Golf Course Oper & Maint $8,138 $8,138 Police Adminstration $20,657 $20,657 Patrol $92,768 $92,768 Investigations $35,451 $35,451 Police Support Services $31,986 $31,986 Neighborhood Services $3,052 $3,052 Traffic Safety $10,969 $10,969 Fire Administration $11,670 $11,670 Emergency Response $124,874 $124,874 Fire Apparatus Service $4,521 $4,521 Hazard Prevention $12,028 $12,028 Training Services $1,184 $1,184 Recruit Academy $897 $897 Technical Services $559 $559 Disaster Preparedness $835 $835 Special Event $34 $34 FD210 Downtown Bid Fund $3,080 $3,080 FD240 CDBG Fund $1,712 $1,712 FD250 Law Enforcement Grant Fund $1,045 $1,045 FD290 Tourism Bid Fund $18,059 $18,059 FD300 Debt Service Fund $17 $17 FD500 Water Fund $69,988 $69,988 FD510 Parking Fund $26,318 $26,318 FD520 Sewer Fund $84,798 $84,798 FD530 Transit Fund $41,448 $41,448 FD625 Jack House Fund $22 $22 FD640 Reservoir Operations $11,367 $11,367 Total$1,187,851 $1,050,076 $34,445 $68,889 $34,441 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 3.01 CITY ATTORNEY NATURE AND EXTENT OF SERVICE The City Attorney ensures that the City conducts its activities in accordance with various laws and guidelines as well as in conformance with the City Charter; The City Attorney also represents the City in civil litigation, and ensures that violators of the City laws are prosecuted. Program goals include: minimizing liability exposure, providing prompt and thorough legal advice, and ensuring general compliance with City laws and regulations. The City Attorney’s office serves all City Departments and directly staffs the Planning Commission and City Council, and provides review, advice and support services to other City Boards and Commissions Costs are allocated as follows: City Attorney - These costs are associated with activities of the City Attorney and are allocated based upon total operating expenditures by fund/department/division. Certain costs are not allocated due to the nature of the case they were related to. IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationCity AttorneyCosts to be allocatedDetail page 43Schedule 3.00220171st 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 10010100 - City Administration $11,497 $2,434 $13,931 10020100 - Administration & Records$38,667 $38,667 10025100 - Finance $17,498 $17,498 10025300 - Network Services$17,824 $17,824 10026100 - Support Services$1,980 $1,980 10030100 - Human Resources$7,834 $7,834 10030200 - Risk Management$24,384 $24,384 10030300 - Wellness Program$159 $159 10050230 - Building Maintenance$6,993 $6,993 Total allocated additions:$12,702 $117,773 $130,475 $130,475 Total to be allocated$676,996 $117,773 $794,769 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationCity AttorneySchedule of costs to beallocated by functionDetail page 44Schedule 3.0032017TotalGeneral & 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$12,702 $12,702 Functional Cost$676,996 $12,702 $664,294 Reallocate Admin($12,702) $12,702 Allocable Costs$676,996 $676,996 1st Allocation$676,996 $676,996 Additions: 2ndOther$117,773 $117,773 Functional Cost$117,773 $117,773 Reallocate Admin($117,773) $117,773 Allocable Costs$117,773 $117,773 2nd Allocation$117,773 $117,773 Total allocated$794,769 $794,769 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationCity AttorneyDetail allocation ofCity AttorneyDetail page 45Schedule 3.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 978,227 1.235 % $8,363 $8,363 $8,363 City Council 155,161 0.196 % $1,327 $1,327 $234 $1,561 Cultural Activities 309,620 0.391 % $2,647 $2,647 $466 $3,113 Economic Development 247,329 0.312 % $2,115 $2,115 $372 $2,487 Natural Resource Protection 366,356 0.463 % $3,132 $3,132 $552 $3,684 Community Promotion 405,301 0.512 % $3,465 $3,465 $610 $4,075 Administration & Records 638,203 0.806 % $5,456 $5,456 $961 $6,417 Finance 2,055,486 2.596 % $17,573 $17,573 $3,095 $20,668 Network Services 2,589,844 3.271 % $22,142 $22,142 $3,900 $26,042 Support Services 223,952 0.283 % $1,915 $1,915 $337 $2,252 Human Resources 947,446 1.196 % $8,100 $8,100 $1,427 $9,527 Risk Management 3,092,073 3.905 % $26,436 $26,436 $4,656 $31,092 Wellness Program 13,685 0.017 % $117 $117 $21 $138 Community Development Admin 787,611 0.995 % $6,734 $6,734 $1,186 $7,920 Commissions & Committees 31,328 0.040 % $268 $268 $47 $315 Development Review 1,057,165 1.335 % $9,038 $9,038 $1,592 $10,630 Long Range Planning 765,403 0.967 % $6,544 $6,544 $1,153 $7,697 Building and Safety 1,717,695 2.169 % $14,685 $14,685 $2,587 $17,272 Public Works Administration 956,918 1.208 % $8,181 $8,181 $1,441 $9,622 Landscape & Park Maintenance 2,235,288 2.823 % $19,111 $19,111 $3,366 $22,477 Swim Center Maintenance 441,527 0.558 % $3,775 $3,775 $665 $4,440 Tree Maintenance 556,092 0.702 % $4,754 $4,754 $837 $5,591 Building Maintenance 1,183,301 1.494 % $10,117 $10,117 $1,782 $11,899 Streets & Sidewalk Maintenance 1,103,969 1.394 % $9,438 $9,438 $1,662 $11,100 Flood Control 414,277 0.523 % $3,542 $3,542 $624 $4,166 Traffic Signals & Lights 392,754 0.496 % $3,358 $3,358 $591 $3,949 Vehicle & Equipment Maintenace 1,053,624 1.331 % $9,008 $9,008 $1,587 $10,595 Eng Dev Rev 639,879 0.808 % $5,471 $5,471 $964 $6,435 CIP Project Engineering 1,831,513 2.313 % $15,659 $15,659 $2,758 $18,417 Transportation/Plan Engineering 819,832 1.035 % $7,009 $7,009 $1,235 $8,244 Human Relations 249,796 0.315 % $2,136 $2,136 $376 $2,512 Recreation Administration 731,561 0.924 % $6,254 $6,254 $1,102 $7,356 Facilities - Parks and Recreation 216,065 0.273 % $1,847 $1,847 $325 $2,172 Recreational Sports 324,149 0.409 % $2,771 $2,771 $488 $3,259 Youth Services 896,747 1.132 % $7,667 $7,667 $1,350 $9,017 Community Services 254,379 0.321 % $2,175 $2,175 $383 $2,558 Ranger Program 367,224 0.464 % $3,140 $3,140 $553 $3,693 Aquatics & Sinsheimer Park 402,050 0.508 % $3,437 $3,437 $605 $4,042 Police Adminstration 1,559,179 1.969 % $13,330 $13,330 $2,348 $15,678 Patrol 7,002,001 8.843 % $59,864 $59,864 $10,544 $70,408 Investigations 2,675,812 3.379 % $22,877 $22,877 $4,030 $26,907 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationCity AttorneyDetail allocation ofCity AttorneyDetail page 46Schedule 3.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNeighborhood Services 230,415 0.291 % $1,970 $1,970 $347 $2,317 Traffic Safety 827,890 1.046 % $7,078 $7,078 $1,247 $8,325 Fire Administration 880,871 1.112 % $7,531 $7,531 $1,327 $8,858 Emergency Response 9,425,296 11.903 % $80,582 $80,582 $14,194 $94,776 Hazard Prevention 907,853 1.146 % $7,762 $7,762 $1,367 $9,129 Training Services 89,315 0.113 % $764 $764 $135 $899 Technical Services 42,208 0.053 % $361 $361 $64 $425 Disaster Preparedness 63,001 0.080 % $539 $539 $95 $634 FD210 Downtown Bid Fund 232,473 0.294 % $1,988 $1,988 $350 $2,338 FD240 CDBG Fund 129,260 0.163 % $1,105 $1,105 $195 $1,300 FD500 Water Fund 5,282,563 6.671 % $45,163 $45,163 $7,955 $53,118 FD510 Parking Fund 1,986,426 2.509 % $16,983 $16,983 $2,991 $19,974 FD520 Sewer Fund 6,400,484 8.083 % $54,721 $54,721 $9,639 $64,360 Golf Course Oper & Maint 614,220 0.776 % $5,251 $5,251 $925 $6,176 FD640 Reservoir Operations 857,965 1.083 % $7,335 $7,335 $1,292 $8,627 Geographic Information Services 652,811 0.824 % $5,581 $5,581 $983 $6,564 FD290 Tourism Bid Fund 1,363,063 1.721 % $11,654 $11,654 $2,053 $13,707 FD530 Transit Fund 3,128,402 3.951 % $26,746 $26,746 $4,711 $31,457 Development Services 106,319 0.134 % $909 $909 $160 $1,069 FD250 Law Enforcement Grant Fund 78,860 0.100 % $674 $674 $119 $793 FD625 Jack House Fund 1,662 0.002 % $14 $14 $3 $17 Fire Apparatus Service 341,281 0.431 % $2,918 $2,918 $514 $3,432 Rental Housing Inspection 366,943 0.463 % $3,137 $3,137 $553 $3,690 Police Support Services 2,414,266 3.049 % $20,641 $20,641 $3,636 $24,277 Recruit Academy 67,660 0.085 % $578 $578 $102 $680 Special Event 2,577 0.003 % $22 $22 $4 $26 FD300 Debt Service Fund 1,300 0.003 % $11 $11 $11 Total79,185,206 100.000 %$676,996 $676,996 $117,773 $794,769 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationCity AttorneyDepartmental CostAllocation SummaryDetail page 47Schedule 3.0052017TotalCity AttorneyCity Administration$8,363 $8,363 Administration & Records$6,417 $6,417 Finance $20,668 $20,668 Network Services$26,042 $26,042 Geographic Information Services$6,564 $6,564 Support Services$2,252 $2,252 Human Resources$9,527 $9,527 Risk Management$31,092 $31,092 Wellness Program$138 $138 Public Works Administration$9,622 $9,622 Building Maintenance$11,899 $11,899 Vehicle & Equipment Maintenace$10,595 $10,595 CIP Project Engineering$18,417 $18,417 Transportation/Plan Engineering$8,244 $8,244 City Council$1,561 $1,561 Cultural Activities$3,113 $3,113 Economic Development$2,487 $2,487 Natural Resource Protection$3,684 $3,684 Community Promotion$4,075 $4,075 Human Relations$2,512 $2,512 Community Development Admin$7,920 $7,920 Commissions & Committees$315 $315 Development Review$10,630 $10,630 Long Range Planning$7,697 $7,697 Building and Safety$17,272 $17,272 Eng Dev Rev $6,435 $6,435 Landscape & Park Maintenance$22,477 $22,477 Swim Center Maintenance$4,440 $4,440 Tree Maintenance$5,591 $5,591 Streets & Sidewalk Maintenance$11,100 $11,100 Flood Control$4,166 $4,166 Traffic Signals & Lights$3,949 $3,949 Development Services$1,069 $1,069 Rental Housing Inspection$3,690 $3,690 Recreation Administration$7,356 $7,356 Facilities - Parks and Recreation$2,172 $2,172 Recreational Sports$3,259 $3,259 Youth Services$9,017 $9,017 Community Services$2,558 $2,558 Ranger Program$3,693 $3,693 Aquatics & Sinsheimer Park$4,042 $4,042 Golf Course Oper & Maint$6,176 $6,176 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationCity AttorneyDepartmental CostAllocation SummaryDetail page 48Schedule 3.0052017TotalCity AttorneyPolice Adminstration$15,678 $15,678 Patrol$70,408 $70,408 Investigations$26,907 $26,907 Police Support Services$24,277 $24,277 Neighborhood Services$2,317 $2,317 Traffic Safety$8,325 $8,325 Fire Administration$8,858 $8,858 Emergency Response$94,776 $94,776 Fire Apparatus Service$3,432 $3,432 Hazard Prevention$9,129 $9,129 Training Services$899 $899 Recruit Academy$680 $680 Technical Services$425 $425 Disaster Preparedness$634 $634 Special Event$26 $26 FD210 Downtown Bid Fund$2,338 $2,338 FD240 CDBG Fund$1,300 $1,300 FD250 Law Enforcement Grant Fund$793 $793 FD290 Tourism Bid Fund$13,707 $13,707 FD300 Debt Service Fund$11 $11 FD500 Water Fund$53,118 $53,118 FD510 Parking Fund$19,974 $19,974 FD520 Sewer Fund$64,360 $64,360 FD530 Transit Fund$31,457 $31,457 FD625 Jack House Fund$17 $17 FD640 Reservoir Operations$8,627 $8,627 Total$794,769 $794,769 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 4.01 ADMINISTRATION & RECORDS NATURE AND EXTENT OF SERVICE The Office of the City Clerk works with the City Council, City Manager, and all city departments as well as the public to ensure the facilitation of the democratic process at the local level. The administration and records duties include Council meeting agenda coordination, information dissemination, records management, advisory body administration and oversight of the Public, Education and Government access channel (PEG) monies. The office also serves to facilitate election duties including election administration, disclosure reporting, elections campaign regulations, and statements of economic interests. Costs are allocated as follows: City Clerk Services - These costs are associated with activities of the Office of the City Clerk are allocated based on a count of City Council agenda items by fund/department/division. Main City Switchboard - These costs are associated with all non-direct phone calls that need to be re-directed to any/all City Departments. These costs are allocated based upon the total FTE’s by fund/department/division. Election - These costs are related to duties performed for the election. These costs are unallowable as they are not recognized as ordinary and necessary for the operation of a governmental unit or the performance of a Federal award. Therefore, election costs are identified but not allocated. IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationAdministration & RecordsCosts to be allocatedDetail page 50Schedule 4.00220171st 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 10010100 - City Administration $6,978 $1,478 $8,456 10015100 - City Attorney $5,456 $961 $6,417 10025100 - Finance $15,304 $15,304 10025300 - Network Services$40,528 $40,528 10026100 - Support Services$1,576 $1,576 10030100 - Human Resources$13,057 $13,057 10030200 - Risk Management$40,639 $40,639 10030300 - Wellness Program$191 $191 10050230 - Building Maintenance$11,519 $11,519 Total allocated additions:$14,418 $125,253 $139,671 $139,671 Total to be allocated$615,331 $125,253 $740,584 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationAdministration & RecordsSchedule of costs to beallocated by functionDetail page 51Schedule 4.0032017TotalGeneral & 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 $14,418 $14,418 Functional Cost$615,331 $285,910 $251,903 $53,962 $23,556 Reallocate Admin($285,910) $218,631 $46,835 $20,444 Allocable Costs$615,331 $470,534 $100,797 $44,000 Unallocated ($44,000)($44,000)1st Allocation$571,331 $470,534 $100,797 Additions: 2ndOther $125,253 $125,253 Functional Cost$125,253 $125,253 Reallocate Admin($125,253) $95,779 $20,518 $8,956 Allocable Costs$125,253 $95,779 $20,518 $8,956 Unallocated ($8,956)($8,956)2nd Allocation$116,297 $95,779 $20,518 Total allocated$687,628 $566,313 $121,315 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationAdministration & RecordsDetail allocation ofCity Clerk ServicesDetail page 52Schedule 4.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration 8 2.279 % $10,724 $10,724 $2,496 $13,220 Fire Administration 6 1.709 % $8,043 $8,043 $1,872 $9,915 FD500 Water Fund 15 4.274 % $20,108 $20,108 $4,680 $24,788 FD520 Sewer Fund 9 2.564 % $12,065 $12,065 $2,808 $14,873 Recreation Administration 8 2.279 % $10,724 $10,724 $2,496 $13,220 Building and Safety 3 0.855 % $4,022 $4,022 $936 $4,958 Economic Development 2 0.570 % $2,681 $2,681 $624 $3,305 City Administration 16 4.558 % $21,449 $21,449 $21,449 Public Works Administration 14 3.989 % $18,768 $18,768 $4,368 $23,136 Long Range Planning 11 3.134 % $14,746 $14,746 $3,432 $18,178 City Attorney 28 7.977 % $37,535 $37,535 $37,535 Human Resources 10 2.849 % $13,406 $13,406 $3,120 $16,526 Finance 22 6.268 % $29,492 $29,492 $6,864 $36,356 Natural Resource Protection 5 1.425 % $6,703 $6,703 $1,560 $8,263 Community Promotion 4 1.140 % $5,362 $5,362 $1,248 $6,610 Development Review 14 3.989 % $18,768 $18,768 $4,368 $23,136 Community Development Admin 17 4.843 % $22,789 $22,789 $5,304 $28,093 Vehicle & Equipment Maintenace 2 0.570 % $2,681 $2,681 $624 $3,305 Landscape & Park Maintenance 2 0.570 % $2,681 $2,681 $624 $3,305 Neighborhood Services 3 0.855 % $4,022 $4,022 $936 $4,958 City Council 38 10.826 % $50,941 $50,941 $11,855 $62,796 CIP Project Engineering 3 0.855 % $4,022 $4,022 $936 $4,958 FD530 Transit Fund 4 1.140 % $5,362 $5,362 $1,248 $6,610 All Other 59 16.809 % $79,093 $79,093 $18,407 $97,500 Commissions & Committees 8 2.279 % $10,724 $10,724 $2,496 $13,220 Eng Dev Rev 4 1.140 % $5,362 $5,362 $1,248 $6,610 Transportation/Plan Engineering 7 1.994 % $9,384 $9,384 $2,184 $11,568 FD510 Parking Fund 3 0.855 % $4,022 $4,022 $936 $4,958 Development Services 6 1.709 % $8,043 $8,043 $1,872 $9,915 Rental Housing Inspection 6 1.709 % $8,043 $8,043 $1,872 $9,915 FD240 CDBG Fund 5 1.425 % $6,703 $6,703 $1,560 $8,263 Building Maintenance 1 0.285 % $1,341 $1,341 $312 $1,653 Streets & Sidewalk Maintenance 2 0.570 % $2,681 $2,681 $624 $3,305 Flood ControlTraffic Signals & Lights 1 0.285 % $1,341 $1,341 $312 $1,653 Support Services - Grant 2 0.570 % $2,681 $2,681 $624 $3,305 Traffic Safety 1 0.285 % $1,341 $1,341 $312 $1,653 Hazard Prevention 2 0.567 % $2,681 $2,681 $621 $3,302 Total351 100.000 %$470,534 $470,534 $95,779 $566,313 (A) Alloc basis:Count of Council Agenda Items by Department/Division IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationAdministration & RecordsDetail allocation ofCity Clerk ServicesDetail page 53Schedule 4.0042017User 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, 2CFR 200 Cost AllocationAdministration & RecordsDetail allocation ofMain SwitchboardDetail page 54Schedule 4.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration 550 1.235 % $1,245 $1,245 $259 $1,504 Fire Administration 600 1.347 % $1,358 $1,358 $282 $1,640 Flood Control 715 1.605 % $1,618 $1,618 $336 $1,954 Recreation Administration 600 1.347 % $1,358 $1,358 $282 $1,640 Building Maintenance 500 1.123 % $1,132 $1,132 $235 $1,367 Long Range Planning 400 0.898 % $905 $905 $188 $1,093 Building and Safety 1,532 3.440 % $3,467 $3,467 $720 $4,187 Development Review 900 2.021 % $2,037 $2,037 $423 $2,460 Economic Development 100 0.225 % $226 $226 $47 $273 Natural Resource Protection 200 0.449 % $453 $453 $94 $547 City Administration 400 0.898 % $905 $905 $905 Public Works Administration 700 1.572 % $1,584 $1,584 $329 $1,913 Recreational Sports 200 0.449 % $453 $453 $94 $547 Transportation/Plan Engineering 700 1.572 % $1,584 $1,584 $329 $1,913 CIP Project Engineering 1,600 3.592 % $3,621 $3,621 $752 $4,373 City Attorney 500 1.123 % $1,132 $1,132 $1,132 Human Resources 670 1.504 % $1,516 $1,516 $315 $1,831 Risk Management 130 0.292 % $294 $294 $61 $355 Finance 1,450 3.256 % $3,281 $3,281 $682 $3,963 Network Services 900 2.021 % $2,037 $2,037 $423 $2,460 Facilities - Parks and Recreation 200 0.449 % $453 $453 $94 $547 Vehicle & Equipment Maintenace 450 1.010 % $1,018 $1,018 $212 $1,230 Geographic Information Services 400 0.898 % $905 $905 $188 $1,093 Community Promotion 25 0.056 % $57 $57 $12 $69 Community Development Admin 668 1.500 % $1,512 $1,512 $314 $1,826 Landscape & Park Maintenance 1,300 2.919 % $2,942 $2,942 $611 $3,553 Swim Center Maintenance 200 0.449 % $453 $453 $94 $547 Tree Maintenance 500 1.123 % $1,132 $1,132 $235 $1,367 Streets & Sidewalk Maintenance 1,065 2.391 % $2,410 $2,410 $501 $2,911 Traffic Signals & Lights 200 0.449 % $453 $453 $94 $547 Eng Dev Rev 500 1.123 % $1,132 $1,132 $235 $1,367 Youth Services 300 0.674 % $679 $679 $141 $820 Community Services 200 0.449 % $453 $453 $94 $547 Ranger Program 400 0.898 % $905 $905 $188 $1,093 Patrol 4,300 9.654 % $9,731 $9,731 $2,022 $11,753 Investigations 1,200 2.694 % $2,716 $2,716 $564 $3,280 Police Support Services 2,021 4.537 % $4,574 $4,574 $950 $5,524 Neighborhood Services 179 0.402 % $405 $405 $84 $489 Traffic Safety 500 1.123 % $1,132 $1,132 $235 $1,367 Emergency Response 4,900 11.001 % $11,089 $11,089 $2,304 $13,393 Hazard Prevention 1,000 2.245 % $2,263 $2,263 $470 $2,733 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationAdministration & RecordsDetail allocation ofMain SwitchboardDetail page 55Schedule 4.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund 3,150 7.072 % $7,129 $7,129 $1,481 $8,610 FD520 Sewer Fund 3,770 8.464 % $8,532 $8,532 $1,773 $10,305 FD530 Transit Fund 400 0.898 % $905 $905 $188 $1,093 FD640 Reservoir Operations 390 0.876 % $883 $883 $183 $1,066 FD290 Tourism Bid Fund 175 0.393 % $396 $396 $82 $478 Golf Course Oper & Maint 500 1.123 % $1,132 $1,132 $235 $1,367 Aquatics & Sinsheimer Park 200 0.449 % $453 $453 $94 $547 FD510 Parking Fund 1,100 2.470 % $2,489 $2,489 $517 $3,006 Rental Housing Inspection 400 0.898 % $905 $905 $188 $1,093 Fire Apparatus Service 200 0.449 % $453 $453 $94 $547 Commissions & Committees 100 0.225 % $226 $226 $47 $273 FD240 CDBG Fund 200 0.449 % $453 $453 $94 $547 Development Services 100 0.221 % $221 $221 $49 $270 Total44,540 100.000 %$100,797 $100,797 $20,518 $121,315 (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, 2CFR 200 Cost AllocationAdministration & RecordsDepartmental CostAllocation SummaryDetail page 56Schedule 4.0062017TotalCity Clerk ServicesMain SwitchboardCity Administration$22,354 $21,449 $905 City Attorney$38,667 $37,535 $1,132 Finance $40,319 $36,356 $3,963 Network Services$2,460 $2,460 Geographic Information Services$1,093 $1,093 Human Resources$18,357 $16,526 $1,831 Risk Management$355 $355 Public Works Administration$25,049 $23,136 $1,913 Building Maintenance$3,020 $1,653 $1,367 Vehicle & Equipment Maintenace$4,535 $3,305 $1,230 CIP Project Engineering$9,331 $4,958 $4,373 Transportation/Plan Engineering$13,481 $11,568 $1,913 City Council$62,796 $62,796 Economic Development$3,578 $3,305 $273 Natural Resource Protection$8,810 $8,263 $547 Community Promotion$6,679 $6,610 $69 Community Development Admin$29,919 $28,093 $1,826 Commissions & Committees$13,493 $13,220 $273 Development Review$25,596 $23,136 $2,460 Long Range Planning$19,271 $18,178 $1,093 Building and Safety$9,145 $4,958 $4,187 Eng Dev Rev $7,977 $6,610 $1,367 Landscape & Park Maintenance$6,858 $3,305 $3,553 Swim Center Maintenance$547 $547 Tree Maintenance$1,367 $1,367 Streets & Sidewalk Maintenance$6,216 $3,305 $2,911 Flood Control$1,954 $1,954 Traffic Signals & Lights$2,200 $1,653 $547 Development Services$10,185 $9,915 $270 Rental Housing Inspection$11,008 $9,915 $1,093 Recreation Administration$14,860 $13,220 $1,640 Facilities - Parks and Recreation$547 $547 Recreational Sports$547 $547 Youth Services$820 $820 Community Services$547 $547 Ranger Program$1,093 $1,093 Aquatics & Sinsheimer Park$547 $547 Golf Course Oper & Maint$1,367 $1,367 Police Adminstration$14,724 $13,220 $1,504 Patrol$11,753 $11,753 Investigations$3,280 $3,280 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationAdministration & RecordsDepartmental CostAllocation SummaryDetail page 57Schedule 4.0062017TotalCity Clerk ServicesMain SwitchboardPolice Support Services$5,524 $5,524 Support Services - Grant$3,305 $3,305 Neighborhood Services$5,447 $4,958 $489 Traffic Safety$3,020 $1,653 $1,367 Fire Administration$11,555 $9,915 $1,640 Emergency Response$13,393 $13,393 Fire Apparatus Service$547 $547 Hazard Prevention$6,035 $3,302 $2,733 FD240 CDBG Fund$8,810 $8,263 $547 FD290 Tourism Bid Fund$478 $478 FD500 Water Fund$33,398 $24,788 $8,610 FD510 Parking Fund$7,964 $4,958 $3,006 FD520 Sewer Fund$25,178 $14,873 $10,305 FD530 Transit Fund$7,703 $6,610 $1,093 FD640 Reservoir Operations$1,066 $1,066 All Other$97,500 $97,500 Total$687,628 $566,313 $121,315 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 5.01 FINANCE NATURE AND EXTENT OF SERVICE The Finance Administration Division organizes, leads, and monitors the functions within the Department. These include: Accounting, Revenue Management, Support Services and Information Technology. It is responsible for managing the City's financial and information technology operations in accordance with established policies and plans. Program goals are: developing and implementing efficient and effective financial policies, plans and reporting systems that help the operating departments achieve their objectives and assure the City's long-term fiscal health; protecting the City's assets from unauthorized use; effectively using the City's information technology resources to improve productivity, customer service and public access to City information; and providing quality service to all of the department's customers—both external and internal to the organization. The Administration Division is responsible for coordination and preparation of the City’s budget, financial planning, and fiscal policies. The Division also administers the City’s treasury investments and debt service The Revenue Management Division is responsible for administering the City's treasury and revenue operations in accordance with established fiscal policies. Program goals are: developing and implementing effective and efficient revenue planning, monitoring and reporting systems that help assure the City's long-term fiscal health; providing quality customer service; protecting the City's cash assets from unauthorized use. This program has six major activities: utility billing, business tax, accounts receivable, cashier and public counter, revenue forecasts and rate reviews. The Accounting Division is responsible for issuing financial reports and administers the disbursement of City funds in accordance with adopted fiscal policies and internal control procedures. Program goals are developing and implementing effective and efficient financial planning, reporting, and accounting systems that help the operating departments achieve their objectives; providing quality customer service; and protecting the City's resources from unauthorized use. The program has five major activities: financial reporting, payroll, accounts payable, general accounting services and support services. Bank Services are also handled by this Division. Costs are allocated as follows: Business License, Transient Occupancy Tax and Tourism Assessment - These costs are associated with the revenue streams identified in the title. Costs are identified but not allocated. Accounts Payable - These costs are associated with the payment of the city’s obligations. Costs are allocated based the number of accounts payable transactions by department/fund. City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 5.01 FINANCE NATURE AND EXTENT OF SERVICE CONTINUED Payroll - These costs are associated with activities involved with processing the City’s employee payroll. Costs are allocated based on full time equivalent (FTE) by fund/department/division. General Finance – These costs are associated with general accounting activities. Costs are allocated based on total operating expenditures by fund/department/division. Utility Billing – These costs are associated with water and sewer utility billing activities. Costs are allocated 50% each to Fund 500 Water and Fund 520 Sewer. Cashier – These costs are associated with revenue collections occurring at the front counter within the Finance Department. Costs are allocated based on the amount of time spent by staff on this function and the relative amounts of revenue collected for each activity. Costs associated with the collection of Business License, Transient Occupancy Tax and Tourism Assessment are not allocated. Budget – These costs are associated with the management and production of the annual Citywide budget. Costs are allocated based on total operating expenditures by fund/department/division. In addition to the above functions, the administrative costs associated with the following functions have been identified. These functions are separately allocated to end user departments in separate sections of this document. IT Network Services - These costs are associated with supervision of the Information Technology Network Services Department. Costs are allocated directly to Network Services. IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationFinance Costs to be allocatedDetail page 59Schedule 5.00220171st 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 10010100 - City Administration $22,474 $4,759 $27,233 10015100 - City Attorney $17,573 $3,095 $20,668 10020100 - Administration & Records $32,773 $7,546 $40,319 10025300 - Network Services$80,692 $80,692 10026100 - Support Services$4,467 $4,467 10030100 - Human Resources$32,641 $32,641 10030200 - Risk Management$101,598 $101,598 10030300 - Wellness Program$461 $461 10050230 - Building Maintenance$44,970 $44,970 Total allocated additions:$80,567 $280,229 $360,796 $360,796 Total to be allocated$2,090,203 $280,229 $2,370,432 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationFinance Schedule of costs to beallocated by functionDetail page 60Schedule 5.0032017TotalGeneral & 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 $80,567 $5,541 $11,698 $10,786 $22,564 $2,826 $8,600 $17,471 Functional Cost$2,090,203 $147,961 $283,406 $261,293 $546,639 $68,475 $105,706 $227,269 $423,266 Allocable Costs$2,090,203 $147,961 $283,406 $261,293 $546,639 $68,475 $105,706 $227,269 $423,266 Unallocated ($147,961) ($147,961)1st Allocation$1,942,242 $283,406 $261,293 $546,639 $68,475 $105,706 $227,269 $423,266 Additions: 2ndOther $280,229 $19,272 $40,689 $37,514 $78,482 $9,831 $29,911 $60,769 Functional Cost$280,229 $19,272 $40,689 $37,514 $78,482 $9,831 $29,911 $60,769 Allocable Costs$280,229 $19,272 $40,689 $37,514 $78,482 $9,831 $29,911 $60,769 Unallocated ($19,272) ($19,272)2nd Allocation$260,957 $40,689 $37,514 $78,482 $9,831 $29,911 $60,769 Total allocated$2,203,199 $324,095 $298,807 $625,121 $78,306 $105,706 $257,180 $484,035 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationFinance Schedule of costs to beallocated by functionDetail page 61Schedule 5.0032017Network 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 $1,081 Functional Cost$26,188 Allocable Costs$26,188 Unallocated1st Allocation$26,188 Additions: 2ndOther $3,761 Functional Cost$3,761 Allocable Costs$3,761 Unallocated2nd Allocation$3,761 Total allocated$29,949 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 62Schedule 5.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund 2,511 9.325 % $26,427 $26,427 $3,894 $30,321 FD510 Parking Fund 968 3.595 % $10,188 $10,188 $1,501 $11,689 FD520 Sewer Fund 3,096 11.497 % $32,584 $32,584 $4,801 $37,385 FD530 Transit Fund 472 1.753 % $4,968 $4,968 $732 $5,700 FD640 Reservoir Operations 410 1.523 % $4,315 $4,315 $636 $4,951 FD653 Hazardous Mat Task Force Fund 121 0.449 % $1,273 $1,273 $188 $1,461 FD655 Bomb Task Force Fund 22 0.082 % $232 $232 $34 $266 City Administration 189 0.702 % $1,989 $1,989 $1,989 City Council 238 0.884 % $2,505 $2,505 $369 $2,874 Economic Development 106 0.394 % $1,116 $1,116 $164 $1,280 Natural Resource Protection 198 0.735 % $2,084 $2,084 $307 $2,391 Community Promotion 118 0.438 % $1,242 $1,242 $183 $1,425 Support Services 222 0.824 % $2,336 $2,336 $344 $2,680 Human Resources 392 1.456 % $4,126 $4,126 $608 $4,734 Risk Management 121 0.449 % $1,273 $1,273 $188 $1,461 Wellness Program 19 0.071 % $200 $200 $29 $229 Community Development Admin 205 0.761 % $2,158 $2,158 $318 $2,476 Commissions & Committees 91 0.338 % $958 $958 $141 $1,099 Development Review 100 0.371 % $1,052 $1,052 $155 $1,207 Long Range Planning 97 0.360 % $1,021 $1,021 $150 $1,171 Building and Safety 318 1.181 % $3,347 $3,347 $493 $3,840 Public Works Administration 301 1.118 % $3,168 $3,168 $467 $3,635 Landscape & Park Maintenance 865 3.212 % $9,104 $9,104 $1,341 $10,445 Swim Center Maintenance 341 1.266 % $3,589 $3,589 $529 $4,118 Tree Maintenance 147 0.546 % $1,547 $1,547 $228 $1,775 Building Maintenance 1,440 5.348 % $15,155 $15,155 $2,233 $17,388 Streets & Sidewalk Maintenance 668 2.481 % $7,030 $7,030 $1,036 $8,066 Flood Control 210 0.780 % $2,210 $2,210 $326 $2,536 Traffic Signals & Lights 210 0.780 % $2,210 $2,210 $326 $2,536 Vehicle & Equipment Maintenace 1,517 5.634 % $15,966 $15,966 $2,352 $18,318 Eng Dev Rev 22 0.082 % $232 $232 $34 $266 CIP Project Engineering 269 0.999 % $2,831 $2,831 $417 $3,248 Transportation/Plan Engineering 117 0.434 % $1,231 $1,231 $181 $1,412 Recreation Administration 256 0.951 % $2,694 $2,694 $397 $3,091 Facilities - Parks and Recreation 89 0.331 % $937 $937 $138 $1,075 Recreational Sports 212 0.787 % $2,231 $2,231 $329 $2,560 Youth Services 610 2.265 % $6,420 $6,420 $946 $7,366 Community Services 450 1.671 % $4,736 $4,736 $698 $5,434 Ranger Program 234 0.869 % $2,463 $2,463 $363 $2,826 Aquatics & Sinsheimer Park 134 0.498 % $1,410 $1,410 $208 $1,618 Human Relations 38 0.141 % $400 $400 $59 $459 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 63Schedule 5.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration 968 3.595 % $10,188 $10,188 $1,501 $11,689 Patrol 322 1.196 % $3,389 $3,389 $499 $3,888 Investigations 110 0.408 % $1,158 $1,158 $171 $1,329 Police Support Services 97 0.360 % $1,021 $1,021 $150 $1,171 Neighborhood Services 64 0.238 % $674 $674 $99 $773 Traffic Safety 101 0.375 % $1,063 $1,063 $157 $1,220 Emergency Response 404 1.500 % $4,252 $4,252 $626 $4,878 Hazard Prevention 106 0.394 % $1,116 $1,116 $164 $1,280 Training Services 218 0.810 % $2,294 $2,294 $338 $2,632 Technical Services 151 0.561 % $1,589 $1,589 $234 $1,823 Disaster Preparedness 83 0.308 % $874 $874 $129 $1,003 Development Services 22 0.082 % $232 $232 $34 $266 City Attorney 139 0.516 % $1,463 $1,463 $1,463 Administration & Records 361 1.341 % $3,799 $3,799 $3,799 Network Services 1,386 5.147 % $14,587 $14,587 $2,149 $16,736 Geographic Information Services 172 0.639 % $1,810 $1,810 $267 $2,077 Golf Course Oper & Maint 571 2.120 % $6,010 $6,010 $885 $6,895 Fire Administration 293 1.088 % $3,084 $3,084 $454 $3,538 Fire Apparatus Service 423 1.571 % $4,452 $4,452 $656 $5,108 FD290 Tourism Bid Fund 405 1.504 % $4,262 $4,262 $628 $4,890 FD240 CDBG Fund 3 0.011 % $32 $32 $5 $37 FD625 Jack House Fund 21 0.078 % $221 $221 $33 $254 Rental Housing Inspection 62 0.230 % $653 $653 $96 $749 Cultural Activities 2 0.007 % $21 $21 $3 $24 FD210 Downtown Bid Fund 14 0.052 % $147 $147 $22 $169 FD250 Law Enforcement Grant Fund 7 0.026 % $74 $74 $11 $85 All Other 2,260 8.393 % $23,786 $23,786 $3,505 $27,291 FD300 Debt Service Fund 19 0.069 % $197 $197 $30 $227 Total26,928 100.000 %$283,406 $283,406 $40,689 $324,095 (A) Alloc basis:Accounts Payable Transaction Count by Department/FundSource:AP Checks worksheet IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationFinance Detail allocation ofPayrollDetail page 64Schedule 5.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration 550 1.259 % $3,289 $3,289 $489 $3,778 Fire Administration 600 1.373 % $3,588 $3,588 $534 $4,122 Flood Control 715 1.637 % $4,276 $4,276 $636 $4,912 Recreation Administration 600 1.373 % $3,588 $3,588 $534 $4,122 Building Maintenance 500 1.144 % $2,990 $2,990 $445 $3,435 Long Range Planning 400 0.916 % $2,392 $2,392 $356 $2,748 Building and Safety 1,532 3.507 % $9,162 $9,162 $1,362 $10,524 Development Review 900 2.060 % $5,383 $5,383 $800 $6,183 Economic Development 100 0.229 % $598 $598 $89 $687 Natural Resource Protection 200 0.458 % $1,196 $1,196 $178 $1,374 City Administration 400 0.916 % $2,392 $2,392 $2,392 Public Works Administration 700 1.602 % $4,186 $4,186 $622 $4,808 Recreational Sports 200 0.458 % $1,196 $1,196 $178 $1,374 Transportation/Plan Engineering 700 1.602 % $4,186 $4,186 $622 $4,808 CIP Project Engineering 1,600 3.662 % $9,569 $9,569 $1,423 $10,992 City Attorney 500 1.144 % $2,990 $2,990 $2,990 Administration & Records 600 1.373 % $3,588 $3,588 $3,588 Human Resources 670 1.534 % $4,007 $4,007 $596 $4,603 Risk Management 130 0.298 % $777 $777 $116 $893 Network Services 900 2.060 % $5,383 $5,383 $800 $6,183 Facilities - Parks and Recreation 200 0.458 % $1,196 $1,196 $178 $1,374 Vehicle & Equipment Maintenace 450 1.030 % $2,691 $2,691 $400 $3,091 Geographic Information Services 400 0.916 % $2,392 $2,392 $356 $2,748 Community Promotion 25 0.057 % $150 $150 $22 $172 Community Development Admin 668 1.529 % $3,995 $3,995 $594 $4,589 Landscape & Park Maintenance 1,300 2.976 % $7,775 $7,775 $1,156 $8,931 Swim Center Maintenance 200 0.458 % $1,196 $1,196 $178 $1,374 Tree Maintenance 500 1.144 % $2,990 $2,990 $445 $3,435 Streets & Sidewalk Maintenance 1,065 2.438 % $6,369 $6,369 $947 $7,316 Traffic Signals & Lights 200 0.458 % $1,196 $1,196 $178 $1,374 Eng Dev Rev 500 1.144 % $2,990 $2,990 $445 $3,435 Youth Services 300 0.687 % $1,794 $1,794 $267 $2,061 Community Services 200 0.458 % $1,196 $1,196 $178 $1,374 Ranger Program 400 0.916 % $2,392 $2,392 $356 $2,748 Patrol 4,300 9.842 % $25,717 $25,717 $3,823 $29,540 Investigations 1,200 2.747 % $7,177 $7,177 $1,067 $8,244 Police Support Services 2,021 4.626 % $12,087 $12,087 $1,797 $13,884 Neighborhood Services 179 0.410 % $1,071 $1,071 $159 $1,230 Traffic Safety 500 1.144 % $2,990 $2,990 $445 $3,435 Emergency Response 4,900 11.215 % $29,305 $29,305 $4,357 $33,662 Hazard Prevention 1,000 2.289 % $5,981 $5,981 $889 $6,870 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationFinance Detail allocation ofPayrollDetail page 65Schedule 5.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund 3,150 7.210 % $18,839 $18,839 $2,801 $21,640 FD520 Sewer Fund 3,770 8.629 % $22,547 $22,547 $3,352 $25,899 FD530 Transit Fund 400 0.916 % $2,392 $2,392 $356 $2,748 FD640 Reservoir Operations 390 0.893 % $2,332 $2,332 $347 $2,679 FD290 Tourism Bid Fund 175 0.401 % $1,047 $1,047 $156 $1,203 Golf Course Oper & Maint 500 1.144 % $2,990 $2,990 $445 $3,435 Aquatics & Sinsheimer Park 200 0.458 % $1,196 $1,196 $178 $1,374 FD510 Parking Fund 1,100 2.518 % $6,579 $6,579 $978 $7,557 Rental Housing Inspection 400 0.916 % $2,392 $2,392 $356 $2,748 Fire Apparatus Service 200 0.458 % $1,196 $1,196 $178 $1,374 Commissions & Committees 100 0.229 % $598 $598 $89 $687 FD240 CDBG Fund 200 0.458 % $1,196 $1,196 $178 $1,374 Development Services 100 0.223 % $603 $603 $83 $686 Total43,690 100.000 %$261,293 $261,293 $37,514 $298,807 (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, 2CFR 200 Cost AllocationFinance Detail allocation ofGeneral FinanceDetail page 66Schedule 5.0062017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 978,227 1.251 % $6,840 $6,840 $6,840 City Council 155,161 0.198 % $1,085 $1,085 $161 $1,246 Cultural Activities 309,620 0.396 % $2,165 $2,165 $322 $2,487 Economic Development 247,329 0.316 % $1,729 $1,729 $257 $1,986 Natural Resource Protection 366,356 0.469 % $2,562 $2,562 $381 $2,943 Community Promotion 405,301 0.518 % $2,834 $2,834 $421 $3,255 City Attorney 1,051,513 1.345 % $7,352 $7,352 $7,352 Administration & Records 638,203 0.816 % $4,462 $4,462 $4,462 Network Services 2,589,844 3.313 % $18,108 $18,108 $2,692 $20,800 Support Services 223,952 0.286 % $1,566 $1,566 $233 $1,799 Human Resources 947,446 1.212 % $6,624 $6,624 $985 $7,609 Risk Management 3,092,073 3.955 % $21,620 $21,620 $3,214 $24,834 Wellness Program 13,685 0.018 % $96 $96 $14 $110 Community Development Admin 787,611 1.007 % $5,507 $5,507 $819 $6,326 Commissions & Committees 31,328 0.040 % $219 $219 $33 $252 Development Review 1,057,165 1.352 % $7,392 $7,392 $1,099 $8,491 Long Range Planning 765,403 0.979 % $5,352 $5,352 $795 $6,147 Building and Safety 1,717,695 2.197 % $12,010 $12,010 $1,785 $13,795 Public Works Administration 956,918 1.224 % $6,691 $6,691 $995 $7,686 Landscape & Park Maintenance 2,235,288 2.859 % $15,629 $15,629 $2,323 $17,952 Swim Center Maintenance 441,527 0.565 % $3,087 $3,087 $459 $3,546 Tree Maintenance 556,092 0.711 % $3,888 $3,888 $578 $4,466 Building Maintenance 1,183,301 1.514 % $8,274 $8,274 $1,230 $9,504 Streets & Sidewalk Maintenance 1,103,969 1.412 % $7,719 $7,719 $1,147 $8,866 Flood Control 414,277 0.530 % $2,897 $2,897 $431 $3,328 Traffic Signals & Lights 392,754 0.502 % $2,746 $2,746 $408 $3,154 Vehicle & Equipment Maintenace 1,053,624 1.348 % $7,367 $7,367 $1,095 $8,462 Eng Dev Rev 639,879 0.818 % $4,474 $4,474 $665 $5,139 CIP Project Engineering 1,831,513 2.343 % $12,806 $12,806 $1,904 $14,710 Transportation/Plan Engineering 819,832 1.049 % $5,732 $5,732 $852 $6,584 Human Relations 249,796 0.320 % $1,747 $1,747 $260 $2,007 Recreation Administration 731,561 0.936 % $5,115 $5,115 $760 $5,875 Facilities - Parks and Recreation 216,065 0.276 % $1,511 $1,511 $225 $1,736 Recreational Sports 324,149 0.415 % $2,266 $2,266 $337 $2,603 Youth Services 896,747 1.147 % $6,270 $6,270 $932 $7,202 Community Services 254,379 0.325 % $1,779 $1,779 $264 $2,043 Ranger Program 367,224 0.470 % $2,568 $2,568 $382 $2,950 Aquatics & Sinsheimer Park 402,050 0.514 % $2,811 $2,811 $418 $3,229 Police Adminstration 1,559,179 1.994 % $10,902 $10,902 $1,620 $12,522 Patrol 7,002,001 8.956 % $48,958 $48,958 $7,277 $56,235 Investigations 2,675,812 3.423 % $18,709 $18,709 $2,781 $21,490 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationFinance Detail allocation ofGeneral FinanceDetail page 67Schedule 5.0062017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNeighborhood Services 230,415 0.295 % $1,611 $1,611 $239 $1,850 Traffic Safety 827,890 1.059 % $5,789 $5,789 $860 $6,649 Fire Administration 880,871 1.127 % $6,159 $6,159 $916 $7,075 Emergency Response 9,425,296 12.056 % $65,901 $65,901 $9,796 $75,697 Hazard Prevention 907,853 1.161 % $6,348 $6,348 $944 $7,292 Training Services 89,315 0.114 % $624 $624 $93 $717 Technical Services 42,208 0.054 % $295 $295 $44 $339 Disaster Preparedness 63,001 0.081 % $440 $440 $65 $505 FD210 Downtown Bid Fund 232,473 0.297 % $1,625 $1,625 $242 $1,867 FD240 CDBG Fund 129,260 0.165 % $904 $904 $134 $1,038 FD500 Water Fund 5,282,563 6.757 % $36,935 $36,935 $5,490 $42,425 FD510 Parking Fund 1,986,426 2.541 % $13,889 $13,889 $2,065 $15,954 FD520 Sewer Fund 6,400,484 8.187 % $44,752 $44,752 $6,652 $51,404 Golf Course Oper & Maint 614,220 0.786 % $4,295 $4,295 $638 $4,933 FD640 Reservoir Operations 857,965 1.097 % $5,999 $5,999 $892 $6,891 Geographic Information Services 652,811 0.835 % $4,564 $4,564 $678 $5,242 FD290 Tourism Bid Fund 1,363,063 1.743 % $9,530 $9,530 $1,417 $10,947 FD530 Transit Fund 3,128,402 4.001 % $21,874 $21,874 $3,251 $25,125 Development Services 106,319 0.136 % $743 $743 $110 $853 FD250 Law Enforcement Grant Fund 78,860 0.101 % $551 $551 $82 $633 FD625 Jack House Fund 1,662 0.002 % $12 $12 $2 $14 Fire Apparatus Service 341,281 0.437 % $2,386 $2,386 $355 $2,741 Rental Housing Inspection 366,943 0.469 % $2,566 $2,566 $381 $2,947 Police Support Services 2,414,266 3.088 % $16,880 $16,880 $2,509 $19,389 Recruit Academy 67,660 0.087 % $473 $473 $70 $543 Special Event 2,577 0.003 % $18 $18 $3 $21 FD300 Debt Service Fund 1,300 0.002 % $7 $7 $7 Total78,181,233 100.000 %$546,639 $546,639 $78,482 $625,121 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationFinance Detail allocation ofUtility BillingDetail page 68Schedule 5.0072017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund 50 50.000 % $34,238 $34,238 $4,916 $39,154 FD520 Sewer Fund 50 50.000 % $34,237 $34,237 $4,915 $39,152 Total100 100.000 %$68,475 $68,475 $9,831 $78,306 (A) Alloc basis:Direct Allocation to Water (FD500) & Sewer (FD520)Source:Accounting Department IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationFinance Detail allocation ofUtility Billing CostsDetail page 69Schedule 5.0082017User 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, 2CFR 200 Cost AllocationFinance Detail allocation ofCashierDetail page 70Schedule 5.0092017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD510 Parking Fund 727 7.270 % $16,522 $16,522 $2,175 $18,697 FD530 Transit Fund 106 1.060 % $2,409 $2,409 $317 $2,726 FD500 Water Fund 1,406 14.060 % $31,954 $31,954 $4,205 $36,159 FD520 Sewer Fund 1,406 14.060 % $31,954 $31,954 $4,205 $36,159 All Other 6,355 63.550 % $144,430 $144,430 $19,009 $163,439 Total10,000 100.000 %$227,269 $227,269 $29,911 $257,180 (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, 2CFR 200 Cost AllocationFinance Detail allocation ofBudgetDetail page 71Schedule 5.0102017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 978,227 1.251 % $5,296 $5,296 $5,296 City Council 155,161 0.198 % $840 $840 $125 $965 Cultural Activities 309,620 0.396 % $1,676 $1,676 $249 $1,925 Economic Development 247,329 0.316 % $1,339 $1,339 $199 $1,538 Natural Resource Protection 366,356 0.469 % $1,983 $1,983 $295 $2,278 Community Promotion 405,301 0.518 % $2,194 $2,194 $326 $2,520 City Attorney 1,051,513 1.345 % $5,693 $5,693 $5,693 Administration & Records 638,203 0.816 % $3,455 $3,455 $3,455 Network Services 2,589,844 3.313 % $14,021 $14,021 $2,084 $16,105 Support Services 223,952 0.286 % $1,212 $1,212 $180 $1,392 Human Resources 947,446 1.212 % $5,129 $5,129 $762 $5,891 Risk Management 3,092,073 3.955 % $16,740 $16,740 $2,488 $19,228 Wellness Program 13,685 0.018 % $74 $74 $11 $85 Community Development Admin 787,611 1.007 % $4,264 $4,264 $634 $4,898 Commissions & Committees 31,328 0.040 % $170 $170 $25 $195 Development Review 1,057,165 1.352 % $5,723 $5,723 $851 $6,574 Long Range Planning 765,403 0.979 % $4,144 $4,144 $616 $4,760 Building and Safety 1,717,695 2.197 % $9,299 $9,299 $1,382 $10,681 Public Works Administration 956,918 1.224 % $5,181 $5,181 $770 $5,951 Landscape & Park Maintenance 2,235,288 2.859 % $12,102 $12,102 $1,799 $13,901 Swim Center Maintenance 441,527 0.565 % $2,390 $2,390 $355 $2,745 Tree Maintenance 556,092 0.711 % $3,011 $3,011 $448 $3,459 Building Maintenance 1,183,301 1.514 % $6,406 $6,406 $952 $7,358 Streets & Sidewalk Maintenance 1,103,969 1.412 % $5,977 $5,977 $888 $6,865 Flood Control 414,277 0.530 % $2,243 $2,243 $333 $2,576 Traffic Signals & Lights 392,754 0.502 % $2,126 $2,126 $316 $2,442 Vehicle & Equipment Maintenace 1,053,624 1.348 % $5,704 $5,704 $848 $6,552 Eng Dev Rev 639,879 0.818 % $3,464 $3,464 $515 $3,979 CIP Project Engineering 1,831,513 2.343 % $9,916 $9,916 $1,474 $11,390 Transportation/Plan Engineering 819,832 1.049 % $4,438 $4,438 $660 $5,098 Human Relations 249,796 0.320 % $1,352 $1,352 $201 $1,553 Recreation Administration 731,561 0.936 % $3,961 $3,961 $589 $4,550 Facilities - Parks and Recreation 216,065 0.276 % $1,170 $1,170 $174 $1,344 Recreational Sports 324,149 0.415 % $1,755 $1,755 $261 $2,016 Youth Services 896,747 1.147 % $4,855 $4,855 $722 $5,577 Community Services 254,379 0.325 % $1,377 $1,377 $205 $1,582 Ranger Program 367,224 0.470 % $1,988 $1,988 $296 $2,284 Aquatics & Sinsheimer Park 402,050 0.514 % $2,177 $2,177 $324 $2,501 Police Adminstration 1,559,179 1.994 % $8,441 $8,441 $1,255 $9,696 Patrol 7,002,001 8.956 % $37,908 $37,908 $5,635 $43,543 Investigations 2,675,812 3.423 % $14,487 $14,487 $2,153 $16,640 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationFinance Detail allocation ofBudgetDetail page 72Schedule 5.0102017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNeighborhood Services 230,415 0.295 % $1,247 $1,247 $185 $1,432 Traffic Safety 827,890 1.059 % $4,482 $4,482 $666 $5,148 Fire Administration 880,871 1.127 % $4,769 $4,769 $709 $5,478 Emergency Response 9,425,296 12.056 % $51,028 $51,028 $7,585 $58,613 Hazard Prevention 907,853 1.161 % $4,915 $4,915 $731 $5,646 Training Services 89,315 0.114 % $484 $484 $72 $556 Technical Services 42,208 0.054 % $229 $229 $34 $263 Disaster Preparedness 63,001 0.081 % $341 $341 $51 $392 FD210 Downtown Bid Fund 232,473 0.297 % $1,259 $1,259 $187 $1,446 FD240 CDBG Fund 129,260 0.165 % $700 $700 $104 $804 FD500 Water Fund 5,282,563 6.757 % $28,599 $28,599 $4,251 $32,850 FD510 Parking Fund 1,986,426 2.541 % $10,754 $10,754 $1,599 $12,353 FD520 Sewer Fund 6,400,484 8.187 % $34,652 $34,652 $5,151 $39,803 Golf Course Oper & Maint 614,220 0.786 % $3,325 $3,325 $494 $3,819 FD640 Reservoir Operations 857,965 1.097 % $4,645 $4,645 $690 $5,335 Geographic Information Services 652,811 0.835 % $3,534 $3,534 $525 $4,059 FD290 Tourism Bid Fund 1,363,063 1.743 % $7,379 $7,379 $1,097 $8,476 FD530 Transit Fund 3,128,402 4.001 % $16,937 $16,937 $2,518 $19,455 Development Services 106,319 0.136 % $576 $576 $86 $662 FD250 Law Enforcement Grant Fund 78,860 0.101 % $427 $427 $63 $490 FD625 Jack House Fund 1,662 0.002 % $9 $9 $1 $10 Fire Apparatus Service 341,281 0.437 % $1,848 $1,848 $275 $2,123 Rental Housing Inspection 366,943 0.469 % $1,987 $1,987 $295 $2,282 Police Support Services 2,414,266 3.088 % $13,071 $13,071 $1,943 $15,014 Recruit Academy 67,660 0.087 % $366 $366 $54 $420 Special Event 2,577 0.003 % $14 $14 $2 $16 FD300 Debt Service Fund 1,300 0.002 % $8 $8 $1 $9 Total78,181,233 100.000 %$423,266 $423,266 $60,769 $484,035 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationFinance Detail allocation ofNetwork Services AdminDetail page 73Schedule 5.0112017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNetwork Services 100 100.000 % $26,188 $26,188 $3,761 $29,949 Total100 100.000 %$26,188 $26,188 $3,761 $29,949 (A) Alloc basis:Direct Allocation to Network ServicesSource:Salary-Wages for Finance Accounting Revenue Mgmt worksheet IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationFinance Departmental CostAllocation SummaryDetail page 74Schedule 5.0122017TotalAccounts PayablePayrollGeneral FinanceUtility BillingUtility Billing CostsCashierBudgetNetwork Services AdminCity Administration $16,517 $1,989 $2,392 $6,840 $5,296 City Attorney $17,498 $1,463 $2,990 $7,352 $5,693 Administration & Records $15,304 $3,799 $3,588 $4,462 $3,455 Network Services $89,773 $16,736 $6,183 $20,800 $16,105 $29,949 Geographic Information Services $14,126 $2,077 $2,748 $5,242 $4,059 Support Services $5,871 $2,680 $1,799 $1,392 Human Resources $22,837 $4,734 $4,603 $7,609 $5,891 Risk Management $46,416 $1,461 $893 $24,834 $19,228 Wellness Program $424 $229 $110 $85 Public Works Administration $22,080 $3,635 $4,808 $7,686 $5,951 Building Maintenance $37,685 $17,388 $3,435 $9,504 $7,358 Vehicle & Equipment Maintenace $36,423 $18,318 $3,091 $8,462 $6,552 CIP Project Engineering $40,340 $3,248 $10,992 $14,710 $11,390 Transportation/Plan Engineering $17,902 $1,412 $4,808 $6,584 $5,098 City Council $5,085 $2,874 $1,246 $965 Cultural Activities $4,436 $24 $2,487 $1,925 Economic Development $5,491 $1,280 $687 $1,986 $1,538 Natural Resource Protection $8,986 $2,391 $1,374 $2,943 $2,278 Community Promotion $7,372 $1,425 $172 $3,255 $2,520 Human Relations $4,019 $459 $2,007 $1,553 Community Development Admin $18,289 $2,476 $4,589 $6,326 $4,898 Commissions & Committees $2,233 $1,099 $687 $252 $195 Development Review $22,455 $1,207 $6,183 $8,491 $6,574 Long Range Planning $14,826 $1,171 $2,748 $6,147 $4,760 Building and Safety $38,840 $3,840 $10,524 $13,795 $10,681 Eng Dev Rev $12,819 $266 $3,435 $5,139 $3,979 Landscape & Park Maintenance $51,229 $10,445 $8,931 $17,952 $13,901 Swim Center Maintenance $11,783 $4,118 $1,374 $3,546 $2,745 Tree Maintenance $13,135 $1,775 $3,435 $4,466 $3,459 Streets & Sidewalk Maintenance $31,113 $8,066 $7,316 $8,866 $6,865 Flood Control $13,352 $2,536 $4,912 $3,328 $2,576 Traffic Signals & Lights $9,506 $2,536 $1,374 $3,154 $2,442 Development Services $2,467 $266 $686 $853 $662 Rental Housing Inspection $8,726 $749 $2,748 $2,947 $2,282 Recreation Administration $17,638 $3,091 $4,122 $5,875 $4,550 Facilities - Parks and Recreation $5,529 $1,075 $1,374 $1,736 $1,344 Recreational Sports $8,553 $2,560 $1,374 $2,603 $2,016 Youth Services $22,206 $7,366 $2,061 $7,202 $5,577 Community Services $10,433 $5,434 $1,374 $2,043 $1,582 Ranger Program $10,808 $2,826 $2,748 $2,950 $2,284 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationFinance Departmental CostAllocation SummaryDetail page 75Schedule 5.0122017TotalAccounts PayablePayrollGeneral FinanceUtility BillingUtility Billing CostsCashierBudgetNetwork Services AdminAquatics & Sinsheimer Park $8,722 $1,618 $1,374 $3,229 $2,501 Golf Course Oper & Maint $19,082 $6,895 $3,435 $4,933 $3,819 Police Adminstration $37,685 $11,689 $3,778 $12,522 $9,696 Patrol $133,206 $3,888 $29,540 $56,235 $43,543 Investigations $47,703 $1,329 $8,244 $21,490 $16,640 Police Support Services $49,458 $1,171 $13,884 $19,389 $15,014 Neighborhood Services $5,285 $773 $1,230 $1,850 $1,432 Traffic Safety $16,452 $1,220 $3,435 $6,649 $5,148 Fire Administration $20,213 $3,538 $4,122 $7,075 $5,478 Emergency Response $172,850 $4,878 $33,662 $75,697 $58,613 Fire Apparatus Service $11,346 $5,108 $1,374 $2,741 $2,123 Hazard Prevention $21,088 $1,280 $6,870 $7,292 $5,646 Training Services $3,905 $2,632 $717 $556 Recruit Academy $963 $543 $420 Technical Services $2,425 $1,823 $339 $263 Disaster Preparedness $1,900 $1,003 $505 $392 Special Event $37 $21 $16 FD210 Downtown Bid Fund $3,482 $169 $1,867 $1,446 FD240 CDBG Fund $3,253 $37 $1,374 $1,038 $804 FD250 Law Enforcement Grant Fund $1,208 $85 $633 $490 FD290 Tourism Bid Fund $25,516 $4,890 $1,203 $10,947 $8,476 FD300 Debt Service Fund $243 $227 $7 $9 FD500 Water Fund $255,402 $30,321 $21,640 $42,425 $39,154 $52,853 $36,159 $32,850 FD510 Parking Fund $66,250 $11,689 $7,557 $15,954 $18,697 $12,353 FD520 Sewer Fund $282,655 $37,385 $25,899 $51,404 $39,152 $52,853 $36,159 $39,803 FD530 Transit Fund $55,754 $5,700 $2,748 $25,125 $2,726 $19,455 FD625 Jack House Fund $278 $254 $14 $10 FD640 Reservoir Operations $19,856 $4,951 $2,679 $6,891 $5,335 FD653 Hazardous Mat Task Force Fund $1,461 $1,461 FD655 Bomb Task Force Fund $266 $266 All Other $190,730 $27,291 $163,439 Total$2,203,199 $324,095 $298,807 $625,121 $78,306 $105,706 $257,180 $484,035 $29,949 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 6.01 NETWORK SERVICES NATURE AND EXTENT OF SERVICE The Network Services Division is responsible for ensuring that the City's information technology resources are effectively managed and used as key organizational tools in improving organizational productivity, customer service and public access to City information. Program goals are: developing and implementing long-range plans, policies and standards for acquiring, maintaining, and achieving full use of information technology resources; and providing responsive ongoing support, maintenance, trouble-shooting and training for office automation and telecommunications systems and applications. Costs are allocated as follows: Network Services & Desktop Support – These costs are associated with the planning, managing, support and maintenance of information technology resources. Costs are allocated based on the number of physical desktops, virtual desktops, laptops and printers by fund/department/division. Mobile Data Computer (MDC) Support – These costs are associated with the managing, support and maintenance of MDCs. Costs are allocated based on the number of MDCs by fund/department/division. Tablet Support – These costs are associated with the managing, support and maintenance of tablets. Costs are allocated based on the number of tablets by fund/department/division. Server Support – These costs are associated with the planning, managing, support and maintenance of servers and enterprise systems. Costs are allocated based on the number of physical or virtual servers/appliances by fund/department/division. Network Support – These costs are associated with the planning, managing, support and maintenance of network switches, fiber optic networks, wired/wireless communication infrastructure. Costs are allocated based on the number of dedicated Ethernet switch ports by fund/department/division. Radios – These costs are associated with the support and maintenance of the radios. Costs are allocated based on the number of assigned radios by fund/department/division. Telemetry – These costs are associated with the support and maintenance of the telemetry technology. Costs are allocated based on the number of controllers by fund/department/division. City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 6.01 NETWORK SERVICES NATURE AND EXTENT OF SERVICE CONTINUED Cell Phones – These costs are associated with the support and maintenance of cell phones. Costs are allocated based on the number of cell phones and smart phones by fund/department/division. Pagers – These costs are associated with the support and maintenance of pagers. Costs are allocated based on the number of pagers by fund/department/division. Cellular Data Services – These costs are associated with the support and maintenance of providing mobile cellular data. Costs are allocated based on the number of cellular data air cards and the number of smart phones by fund/department/division. Telephones – These costs are associated with the support and maintenance of the telephone and VoIP systems. Costs are allocated based on the number of extensions by fund/department/division. Cuesta Peak – These costs are associated with the rent and maintenance of the Cuesta Peak radio site. Costs are allocated based on the number of radio repeaters at the site by fund/department/division. South Hills – These costs are associated with the rent and maintenance of the South Hills radio site. Costs are allocated based on the number of radio repeaters at the site by fund/department/division. Tassajara Peak – These costs are associated with the rent and maintenance of the Tassajara Peak radio site. Costs are allocated based on the number of radio repeaters at the site by fund/department/division. Development Review – These costs are associated with data processing services for Development Review. Costs are allocated directly to Development Review. IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesCosts to be allocatedDetail page 77Schedule 6.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $2,589,845 $2,589,845 Allocated additions: 10000000 - Building Charge $5,441 $5,441 10010100 - City Administration $42,529 $9,006 $51,535 10015100 - City Attorney $22,142 $3,900 $26,042 10020100 - Administration & Records $2,037 $423 $2,460 10025100 - Finance $78,287 $11,486 $89,773 10026100 - Support Services$4,459 $4,459 10030100 - Human Resources$20,891 $20,891 10030200 - Risk Management$65,023 $65,023 10030300 - Wellness Program$286 $286 10050230 - Building Maintenance$31,582 $31,582 10050340 - Vehicle & Equipment Maintenace$7,899 $7,899 Total allocated additions:$150,436 $154,955 $305,391 $305,391 Total to be allocated$2,740,281 $154,955 $2,895,236 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesSchedule of costs to beallocated by functionDetail page 78Schedule 6.0032017TotalGeneral & 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 $150,436 $150,436 Functional Cost$2,740,281 $450,814 $676,598 $65,046 $35,105 $313,364 $504,012 $149,001 $51,615 Reallocate Admin ($450,814) $133,227 $12,808 $6,912 $61,704 $99,244 $29,339 $10,163 Allocable Costs$2,740,281 $809,825 $77,854 $42,017 $375,068 $603,256 $178,340 $61,778 1st Allocation$2,740,281 $809,825 $77,854 $42,017 $375,068 $603,256 $178,340 $61,778 Additions: 2ndOther $154,955 $154,955 Functional Cost$154,955 $154,955 Reallocate Admin ($154,955) $45,793 $4,402 $2,376 $21,209 $34,112 $10,085 $3,493 Allocable Costs$154,955 $45,793 $4,402 $2,376 $21,209 $34,112 $10,085 $3,493 2nd Allocation$154,955 $45,793 $4,402 $2,376 $21,209 $34,112 $10,085 $3,493 Total allocated$2,895,236 $855,618 $82,256 $44,393 $396,277 $637,368 $188,425 $65,271 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesSchedule of costs to beallocated by functionDetail page 79Schedule 6.0032017Cell 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 $5,122 $1,290 $27,423 $30,248 $1,100 $7,379 $7,468 $17,387 Allocable Costs$31,132 $7,840 $166,689 $183,865 $6,687 $44,852 $45,392 $105,686 1st Allocation$31,132 $7,840 $166,689 $183,865 $6,687 $44,852 $45,392 $105,686 Additions: 2ndOtherFunctional CostReallocate Admin $1,760 $443 $9,426 $10,397 $378 $2,536 $2,567 $5,978 Allocable Costs$1,760 $443 $9,426 $10,397 $378 $2,536 $2,567 $5,978 2nd Allocation$1,760 $443 $9,426 $10,397 $378 $2,536 $2,567 $5,978 Total allocated$32,892 $8,283 $176,115 $194,262 $7,065 $47,388 $47,959 $111,664 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 80Schedule 6.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 500 1.099 % $8,897 $8,897 $8,897 Public Works Administration 700 1.538 % $12,456 $12,456 $756 $13,212 Recreation Administration 500 1.099 % $8,897 $8,897 $540 $9,437 Transportation/Plan Engineering 800 1.758 % $14,236 $14,236 $864 $15,100 CIP Project Engineering 1,800 3.955 % $32,030 $32,030 $1,944 $33,974 City Attorney 450 0.989 % $8,007 $8,007 $8,007 Administration & Records 500 1.099 % $8,897 $8,897 $8,897 Human Resources 500 1.099 % $8,897 $8,897 $540 $9,437 Risk Management 200 0.439 % $3,559 $3,559 $216 $3,775 Finance 1,650 3.626 % $29,361 $29,361 $29,361 Building Maintenance 600 1.318 % $10,677 $10,677 $648 $11,325 Vehicle & Equipment Maintenace 450 0.989 % $8,007 $8,007 $486 $8,493 City Council 500 1.099 % $8,897 $8,897 $540 $9,437 Police Adminstration 450 0.989 % $8,007 $8,007 $486 $8,493 Fire Administration 400 0.879 % $7,118 $7,118 $432 $7,550 FD500 Water Fund 3,700 8.130 % $65,839 $65,839 $3,995 $69,834 FD520 Sewer Fund 3,800 8.350 % $67,619 $67,619 $4,103 $71,722 FD640 Reservoir Operations 480 1.055 % $8,541 $8,541 $518 $9,059 Flood Control 415 0.912 % $7,385 $7,385 $448 $7,833 FD510 Parking Fund 1,300 2.857 % $23,133 $23,133 $1,404 $24,537 FD530 Transit Fund 500 1.099 % $8,897 $8,897 $540 $9,437 Facilities - Parks and Recreation 200 0.439 % $3,559 $3,559 $216 $3,775 Long Range Planning 500 1.099 % $8,897 $8,897 $540 $9,437 Building and Safety 1,600 3.516 % $28,471 $28,471 $1,728 $30,199 Development Review 1,000 2.197 % $17,794 $17,794 $1,080 $18,874 Economic Development 100 0.220 % $1,779 $1,779 $108 $1,887 Natural Resource Protection 200 0.439 % $3,559 $3,559 $216 $3,775 Community Development Admin 600 1.318 % $10,677 $10,677 $648 $11,325 Landscape & Park Maintenance 1,800 3.955 % $32,030 $32,030 $1,944 $33,974 Swim Center Maintenance 100 0.220 % $1,779 $1,779 $108 $1,887 Tree Maintenance 500 1.099 % $8,897 $8,897 $540 $9,437 Streets & Sidewalk Maintenance 1,265 2.780 % $22,510 $22,510 $1,366 $23,876 Traffic Signals & Lights 200 0.439 % $3,559 $3,559 $216 $3,775 Recreational Sports 200 0.439 % $3,559 $3,559 $216 $3,775 Youth Services 400 0.879 % $7,118 $7,118 $432 $7,550 Community Services 100 0.220 % $1,779 $1,779 $108 $1,887 Ranger Program 300 0.659 % $5,338 $5,338 $324 $5,662 Aquatics & Sinsheimer Park 200 0.439 % $3,559 $3,559 $216 $3,775 Patrol 4,800 10.547 % $85,413 $85,413 $5,183 $90,596 Investigations 1,400 3.076 % $24,912 $24,912 $1,512 $26,424 Neighborhood Services 100 0.220 % $1,779 $1,779 $108 $1,887 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 81Schedule 6.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraffic Safety 400 0.879 % $7,118 $7,118 $432 $7,550 Emergency Response 4,500 9.888 % $80,075 $80,075 $4,859 $84,934 Hazard Prevention 700 1.538 % $12,456 $12,456 $756 $13,212 Golf Course Oper & Maint 400 0.879 % $7,118 $7,118 $432 $7,550 Police Support Services 2,000 4.395 % $35,589 $35,589 $2,160 $37,749 Geographic Information Services 450 0.989 % $8,007 $8,007 $486 $8,493 Eng Dev Rev 500 1.099 % $8,897 $8,897 $540 $9,437 Community Promotion 25 0.055 % $445 $445 $27 $472 FD290 Tourism Bid Fund 175 0.385 % $3,114 $3,114 $189 $3,303 Rental Housing Inspection 400 0.879 % $7,118 $7,118 $432 $7,550 Fire Apparatus Service 200 0.436 % $3,563 $3,563 $211 $3,774 Total45,510 100.000 %$809,825 $809,825 $45,793 $855,618 (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, 2CFR 200 Cost AllocationNetwork ServicesDetail allocation of MDC SupportDetail page 82Schedule 6.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPatrol 52 67.532 % $52,577 $52,577 $2,973 $55,550 Investigations 11 14.286 % $11,122 $11,122 $629 $11,751 Traffic Safety 3 3.896 % $3,033 $3,033 $172 $3,205 Emergency Response 11 14.286 % $11,122 $11,122 $628 $11,750 Police AdminstrationTotal77 100.000 %$77,854 $77,854 $4,402 $82,256 (A) Alloc basis:Number of MDCs by Fund/Department/DivisionSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTablet SupportDetail page 83Schedule 6.0062017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 4 6.061 % $2,546 $2,546 $2,546 City Council 4 6.061 % $2,546 $2,546 $176 $2,722 Geographic Information Services 3 4.545 % $1,910 $1,910 $132 $2,042 Tree MaintenanceBuilding Maintenance 1 1.515 % $637 $637 $44 $681 Streets & Sidewalk MaintenanceCIP Project Engineering 6 9.091 % $3,820 $3,820 $264 $4,084 Police Support Services 3 4.545 % $1,910 $1,910 $132 $2,042 FD500 Water Fund 5 7.576 % $3,183 $3,183 $220 $3,403 FD520 Sewer Fund 5 7.576 % $3,183 $3,183 $220 $3,403 Finance 7 10.606 % $4,456 $4,456 $4,456 Human Resources 2 3.030 % $1,273 $1,273 $88 $1,361 Community Development Admin 1 1.515 % $637 $637 $44 $681 Traffic Signals & LightsRecreation Administration 1 1.515 % $637 $637 $44 $681 Police Adminstration 2 3.030 % $1,273 $1,273 $88 $1,361 Fire Administration 2 3.030 % $1,273 $1,273 $88 $1,361 Emergency Response 1 1.515 % $637 $637 $44 $681 Hazard Prevention 1 1.515 % $637 $637 $44 $681 City Attorney 1 1.515 % $637 $637 $637 Long Range Planning 4 6.061 % $2,546 $2,546 $176 $2,722 Public Works Administration 3 4.545 % $1,910 $1,910 $132 $2,042 Community Promotion 2 3.030 % $1,273 $1,273 $88 $1,361 Development Review 1 1.515 % $637 $637 $44 $681 Transportation/Plan Engineering 1 1.515 % $637 $637 $44 $681 Aquatics & Sinsheimer Park 2 3.030 % $1,273 $1,273 $88 $1,361 Investigations 2 3.030 % $1,273 $1,273 $88 $1,361 Traffic Safety 1 1.515 % $637 $637 $44 $681 FD625 Jack House Fund 1 1.518 % $636 $636 $44 $680 Total66 100.000 %$42,017 $42,017 $2,376 $44,393 (A) Alloc basis:Number of Tablets by Fund/Department/DivisionSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofServer SupportDetail page 84Schedule 6.0072017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 40 0.288 % $1,081 $1,081 $1,081 City Council 52 0.375 % $1,405 $1,405 $87 $1,492 Economic Development 8 0.058 % $216 $216 $13 $229 Natural Resource Protection 16 0.115 % $432 $432 $27 $459 City Attorney 36 0.259 % $973 $973 $973 Administration & Records 540 3.891 % $14,594 $14,594 $14,594 Finance 532 3.833 % $14,378 $14,378 $14,378 Geographic Information Services 1,298 9.353 % $35,080 $35,080 $2,163 $37,243 Human Resources 40 0.288 % $1,081 $1,081 $67 $1,148 Risk Management 16 0.115 % $432 $432 $27 $459 Community Development Admin 96 0.692 % $2,595 $2,595 $160 $2,755 Development Review 210 1.513 % $5,675 $5,675 $350 $6,025 Long Range Planning 105 0.757 % $2,838 $2,838 $175 $3,013 Building and Safety 255 1.837 % $6,892 $6,892 $425 $7,317 Public Works Administration 66 0.476 % $1,784 $1,784 $110 $1,894 Landscape & Park Maintenance 169 1.218 % $4,567 $4,567 $282 $4,849 Swim Center Maintenance 9 0.065 % $243 $243 $15 $258 Tree Maintenance 47 0.339 % $1,270 $1,270 $78 $1,348 Building Maintenance 256 1.845 % $6,919 $6,919 $427 $7,346 Streets & Sidewalk Maintenance 119 0.857 % $3,216 $3,216 $198 $3,414 Flood Control 39 0.281 % $1,054 $1,054 $65 $1,119 Traffic Signals & Lights 53 0.382 % $1,432 $1,432 $88 $1,520 Vehicle & Equipment Maintenace 54 0.389 % $1,459 $1,459 $90 $1,549 CIP Project Engineering 259 1.866 % $7,000 $7,000 $432 $7,432 Transportation/Plan Engineering 212 1.528 % $5,730 $5,730 $353 $6,083 Recreation Administration 62 0.447 % $1,676 $1,676 $103 $1,779 Facilities - Parks and Recreation 25 0.180 % $676 $676 $42 $718 Recreational Sports 25 0.180 % $676 $676 $42 $718 Youth Services 49 0.353 % $1,324 $1,324 $82 $1,406 Community Services 12 0.086 % $324 $324 $20 $344 Ranger Program 37 0.267 % $1,000 $1,000 $62 $1,062 Aquatics & Sinsheimer Park 25 0.180 % $676 $676 $42 $718 Golf Course Oper & Maint 32 0.231 % $865 $865 $53 $918 Police Adminstration 174 1.254 % $4,703 $4,703 $290 $4,993 Patrol 1,945 14.015 % $52,566 $52,566 $3,240 $55,806 Investigations 540 3.891 % $14,594 $14,594 $900 $15,494 Police Support Services 2,071 14.923 % $55,971 $55,971 $3,450 $59,421 Neighborhood Services 39 0.281 % $1,054 $1,054 $65 $1,119 Traffic Safety 193 1.391 % $5,216 $5,216 $322 $5,538 Fire Administration 1,474 10.621 % $39,836 $39,836 $2,456 $42,292 Emergency Response 112 0.807 % $3,027 $3,027 $187 $3,214 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofServer SupportDetail page 85Schedule 6.0072017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHazard PreventionFD290 Tourism Bid Fund 14 0.101 % $378 $378 $23 $401 FD500 Water Fund 448 3.228 % $12,108 $12,108 $746 $12,854 FD510 Parking Fund 104 0.749 % $2,811 $2,811 $173 $2,984 FD520 Sewer Fund 1,356 9.771 % $36,647 $36,647 $2,259 $38,906 FD530 Transit Fund 340 2.450 % $9,189 $9,189 $566 $9,755 FD640 Reservoir Operations 138 0.994 % $3,730 $3,730 $230 $3,960 Eng Dev Rev 80 0.576 % $2,162 $2,162 $133 $2,295 Community Promotion 2 0.014 % $54 $54 $3 $57 Rental Housing Inspection 54 0.390 % $1,459 $1,459 $88 $1,547 Total13,878 100.000 %$375,068 $375,068 $21,209 $396,277 (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, 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofNetwork SupportDetail page 86Schedule 6.0082017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 20 0.934 % $5,633 $5,633 $5,633 City Council 20 0.934 % $5,633 $5,633 $344 $5,977 Economic Development 4 0.187 % $1,127 $1,127 $69 $1,196 Natural Resource Protection 8 0.373 % $2,253 $2,253 $137 $2,390 City Attorney 18 0.840 % $5,069 $5,069 $5,069 Administration & Records 48 2.241 % $13,518 $13,518 $13,518 Finance 70 3.268 % $19,714 $19,714 $19,714 Geographic Information Services 12 0.560 % $3,380 $3,380 $206 $3,586 Human Resources 20 0.934 % $5,633 $5,633 $344 $5,977 Risk Management 20 0.934 % $5,633 $5,633 $344 $5,977 Community Development Admin 14 0.654 % $3,943 $3,943 $240 $4,183 Development Review 24 1.120 % $6,759 $6,759 $412 $7,171 Long Range Planning 12 0.560 % $3,380 $3,380 $206 $3,586 Building and Safety 39 1.821 % $10,984 $10,984 $670 $11,654 Public Works Administration 35 1.634 % $9,857 $9,857 $601 $10,458 Landscape & Park Maintenance 21 0.980 % $5,914 $5,914 $361 $6,275 Swim Center Maintenance 14 0.654 % $3,943 $3,943 $240 $4,183 Tree Maintenance 4 0.187 % $1,127 $1,127 $69 $1,196 Building Maintenance 30 1.401 % $8,449 $8,449 $515 $8,964 Streets & Sidewalk Maintenance 19 0.887 % $5,351 $5,351 $326 $5,677 Traffic Signals & Lights 10 0.467 % $2,816 $2,816 $172 $2,988 Vehicle & Equipment Maintenace 3 0.140 % $845 $845 $52 $897 Eng Dev Rev 12 0.560 % $3,380 $3,380 $206 $3,586 CIP Project Engineering 43 2.007 % $12,110 $12,110 $739 $12,849 Transportation/Plan Engineering 19 0.887 % $5,351 $5,351 $326 $5,677 Recreation Administration 33 1.541 % $9,294 $9,294 $567 $9,861 Facilities - Parks and Recreation 49 2.288 % $13,800 $13,800 $842 $14,642 Recreational Sports 20 0.934 % $5,633 $5,633 $344 $5,977 Youth Services 26 1.214 % $7,322 $7,322 $447 $7,769 Community Services 7 0.327 % $1,971 $1,971 $120 $2,091 Ranger Program 20 0.934 % $5,633 $5,633 $344 $5,977 Aquatics & Sinsheimer Park 15 0.700 % $4,224 $4,224 $258 $4,482 Golf Course Oper & Maint 14 0.654 % $3,943 $3,943 $240 $4,183 Police Adminstration 11 0.514 % $3,098 $3,098 $189 $3,287 Patrol 166 7.750 % $46,751 $46,751 $2,851 $49,602 Investigations 40 1.867 % $11,265 $11,265 $687 $11,952 Police Support Services 387 18.067 % $108,992 $108,992 $6,647 $115,639 Neighborhood Services 2 0.093 % $563 $563 $34 $597 Traffic Safety 28 1.307 % $7,886 $7,886 $481 $8,367 Fire Administration 24 1.120 % $6,759 $6,759 $412 $7,171 Emergency Response 246 11.485 % $69,282 $69,282 $4,225 $73,507 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofNetwork SupportDetail page 87Schedule 6.0082017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHazard Prevention 29 1.354 % $8,167 $8,167 $498 $8,665 FD290 Tourism Bid Fund 7 0.327 % $1,971 $1,971 $120 $2,091 FD500 Water Fund 142 6.629 % $39,992 $39,992 $2,439 $42,431 FD510 Parking Fund 52 2.428 % $14,645 $14,645 $893 $15,538 FD520 Sewer Fund 238 11.111 % $67,028 $67,028 $4,088 $71,116 FD530 Transit Fund 30 1.401 % $8,449 $8,449 $515 $8,964 Community Promotion 1 0.047 % $282 $282 $17 $299 FD640 Reservoir Operations 3 0.140 % $845 $845 $52 $897 Flood Control 3 0.140 % $845 $845 $52 $897 Rental Housing Inspection 10 0.464 % $2,814 $2,814 $171 $2,985 Total2,142 100.000 %$603,256 $603,256 $34,112 $637,368 (A) Alloc basis:Number of Dedicated Ethernet Switch Ports by Fund/Department/Division Source: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofRadiosDetail page 88Schedule 6.0092017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 1 0.303 % $540 $540 $540 CIP Project Engineering 7 2.121 % $3,783 $3,783 $215 $3,998 Building Maintenance 5 1.515 % $2,702 $2,702 $153 $2,855 Police Adminstration 5 1.515 % $2,702 $2,702 $153 $2,855 Fire Administration 5 1.515 % $2,702 $2,702 $153 $2,855 FD500 Water Fund 47 14.242 % $25,400 $25,400 $1,441 $26,841 FD520 Sewer Fund 8 2.424 % $4,323 $4,323 $245 $4,568 Flood ControlFD510 Parking Fund 5 1.515 % $2,702 $2,702 $153 $2,855 FD530 Transit Fund 28 8.485 % $15,132 $15,132 $858 $15,990 Facilities - Parks and Recreation 2 0.606 % $1,081 $1,081 $61 $1,142 Building and Safety 4 1.212 % $2,162 $2,162 $123 $2,285 Landscape & Park Maintenance 2 0.606 % $1,081 $1,081 $61 $1,142 Tree Maintenance 2 0.606 % $1,081 $1,081 $61 $1,142 Traffic Signals & Lights 2 0.606 % $1,081 $1,081 $61 $1,142 Ranger Program 3 0.909 % $1,621 $1,621 $92 $1,713 Patrol 68 20.606 % $36,749 $36,749 $2,084 $38,833 Investigations 24 7.273 % $12,970 $12,970 $736 $13,706 Police Support Services 7 2.121 % $3,783 $3,783 $215 $3,998 Neighborhood Services 6 1.818 % $3,243 $3,243 $184 $3,427 Traffic Safety 11 3.333 % $5,945 $5,945 $337 $6,282 Emergency Response 77 23.333 % $41,613 $41,613 $2,360 $43,973 Hazard Prevention 10 3.030 % $5,404 $5,404 $307 $5,711 FD640 Reservoir OperationsEconomic Development 1 0.306 % $540 $540 $32 $572 Total330 100.000 %$178,340 $178,340 $10,085 $188,425 (A) Alloc basis:Number of Assigned Radios by Fund/DepartmentSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTelemetryDetail page 89Schedule 6.0102017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund 21 42.857 % $26,476 $26,476 $1,497 $27,973 FD520 Sewer Fund 24 48.980 % $30,259 $30,259 $1,711 $31,970 FD640 Reservoir Operations 4 8.163 % $5,043 $5,043 $285 $5,328 Total49 100.000 %$61,778 $61,778 $3,493 $65,271 (A) Alloc basis:Number of Controllers by Fund/Div/DeptSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofCell PhonesDetail page 90Schedule 6.0112017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 2 1.613 % $502 $502 $28 $530 CIP Project Engineering 3 2.419 % $753 $753 $43 $796 Building Maintenance 6 4.839 % $1,506 $1,506 $85 $1,591 City Council 1 0.806 % $251 $251 $14 $265 FD500 Water Fund 15 12.097 % $3,766 $3,766 $213 $3,979 FD520 Sewer Fund 7 5.645 % $1,757 $1,757 $99 $1,856 FD510 Parking FundFacilities - Parks and Recreation 2 1.613 % $502 $502 $28 $530 Building and Safety 1 0.806 % $251 $251 $14 $265 Landscape & Park Maintenance 14 11.290 % $3,515 $3,515 $199 $3,714 Tree Maintenance 3 2.419 % $753 $753 $43 $796 Streets & Sidewalk Maintenance 8 6.452 % $2,009 $2,009 $114 $2,123 Traffic Signals & Lights 1 0.806 % $251 $251 $14 $265 Eng Dev Rev 2 1.613 % $502 $502 $28 $530 Youth Services 17 13.710 % $4,268 $4,268 $241 $4,509 Ranger Program 6 4.839 % $1,506 $1,506 $85 $1,591 Patrol 14 11.290 % $3,515 $3,515 $199 $3,714 Investigations 1 0.806 % $251 $251 $14 $265 Emergency Response 10 8.065 % $2,511 $2,511 $142 $2,653 Hazard Prevention 1 0.806 % $251 $251 $14 $265 Golf Course Oper & Maint 2 1.613 % $502 $502 $28 $530 Traffic Safety 1 0.806 % $251 $251 $14 $265 FD640 Reservoir Operations 2 1.613 % $502 $502 $28 $530 Aquatics & Sinsheimer Park 1 0.806 % $251 $251 $14 $265 Police Support ServicesNeighborhood ServicesRental Housing Inspection 1 0.806 % $251 $251 $14 $265 Flood Control 1 0.806 % $251 $251 $14 $265 Recreational Sports 1 0.806 % $251 $251 $14 $265 Police Adminstration 1 0.810 % $253 $253 $17 $270 Total124 100.000 %$31,132 $31,132 $1,760 $32,892 (A) Alloc basis:Number of Cell Phones and Smart Phones Fund/Division/DepartmentSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofPagersDetail page 91Schedule 6.0122017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPatrol 2 40.000 % $3,136 $3,136 $177 $3,313 Investigations 1 20.000 % $1,568 $1,568 $89 $1,657 Traffic Safety 1 20.000 % $1,568 $1,568 $89 $1,657 Emergency ResponseStreets & Sidewalk MaintenancePolice Adminstration 1 20.000 % $1,568 $1,568 $88 $1,656 Total5 100.000 %$7,840 $7,840 $443 $8,283 (A) Alloc basis:Number of Pagers by Fund/Division/DepartmentSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofCellular Data ServicesDetail page 92Schedule 6.0132017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNatural Resource Protection 100 0.303 % $505 $505 $30 $535 Finance 600 1.818 % $3,031 $3,031 $3,031 Geographic Information Services 200 0.606 % $1,010 $1,010 $59 $1,069 Human Resources 400 1.212 % $2,020 $2,020 $119 $2,139 Risk Management 100 0.303 % $505 $505 $30 $535 Building and Safety 1,900 5.758 % $9,597 $9,597 $563 $10,160 Public Works Administration 400 1.212 % $2,020 $2,020 $119 $2,139 Landscape & Park Maintenance 700 2.121 % $3,536 $3,536 $207 $3,743 Tree Maintenance 600 1.818 % $3,031 $3,031 $178 $3,209 Streets & Sidewalk Maintenance 300 0.909 % $1,515 $1,515 $89 $1,604 Vehicle & Equipment Maintenace 400 1.212 % $2,020 $2,020 $119 $2,139 CIP Project Engineering 1,300 3.939 % $6,567 $6,567 $385 $6,952 Transportation/Plan EngineeringRecreation Administration 100 0.303 % $505 $505 $30 $535 Police Adminstration 300 0.909 % $1,515 $1,515 $89 $1,604 Patrol 4,800 14.545 % $24,246 $24,246 $1,423 $25,669 Investigations 1,800 5.455 % $9,092 $9,092 $534 $9,626 Police Support Services 200 0.606 % $1,010 $1,010 $59 $1,069 Fire Administration 600 1.818 % $3,031 $3,031 $178 $3,209 Emergency Response 2,600 7.879 % $13,133 $13,133 $771 $13,904 Hazard Prevention 1,200 3.636 % $6,061 $6,061 $356 $6,417 FD500 Water Fund 2,500 7.576 % $12,628 $12,628 $741 $13,369 FD520 Sewer Fund 3,000 9.091 % $15,154 $15,154 $889 $16,043 FD530 Transit Fund 4,900 14.848 % $24,751 $24,751 $1,452 $26,203 City Administration 300 0.909 % $1,515 $1,515 $1,515 Ranger Program 100 0.303 % $505 $505 $30 $535 City Council 300 0.909 % $1,515 $1,515 $89 $1,604 Community Development Admin 100 0.303 % $505 $505 $30 $535 Traffic Signals & Lights 300 0.909 % $1,515 $1,515 $89 $1,604 Golf Course Oper & Maint 100 0.303 % $505 $505 $30 $535 Neighborhood Services 200 0.606 % $1,010 $1,010 $59 $1,069 FD510 Parking Fund 1,200 3.636 % $6,061 $6,061 $356 $6,417 City Attorney 200 0.606 % $1,010 $1,010 $1,010 Youth Services 100 0.303 % $505 $505 $30 $535 Community Promotion 25 0.076 % $126 $126 $7 $133 Administration & Records 100 0.303 % $505 $505 $505 Rental Housing Inspection 300 0.909 % $1,515 $1,515 $89 $1,604 Traffic Safety 300 0.909 % $1,515 $1,515 $89 $1,604 Fire Apparatus Service 200 0.606 % $1,010 $1,010 $59 $1,069 FD290 Tourism Bid Fund 75 0.227 % $379 $379 $22 $401 FD640 Reservoir Operations 100 0.306 % $510 $510 $27 $537 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofCellular Data ServicesDetail page 93Schedule 6.0132017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTotal33,000 100.000 %$166,689 $166,689 $9,426 $176,115 (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, 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTelephonesDetail page 94Schedule 6.0142017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 11 1.061 % $1,950 $1,950 $1,950 Public Works Administration 51 4.918 % $9,043 $9,043 $563 $9,606 Recreation Administration 29 2.797 % $5,142 $5,142 $320 $5,462 Transportation/Plan Engineering 8 0.771 % $1,418 $1,418 $88 $1,506 CIP Project Engineering 21 2.025 % $3,723 $3,723 $232 $3,955 City Attorney 12 1.157 % $2,128 $2,128 $2,128 Administration & Records 17 1.639 % $3,014 $3,014 $3,014 Human Resources 9 0.868 % $1,596 $1,596 $99 $1,695 Risk Management 2 0.193 % $355 $355 $22 $377 Finance 55 5.304 % $9,752 $9,752 $9,752 Building Maintenance 24 2.314 % $4,255 $4,255 $265 $4,520 Vehicle & Equipment Maintenace 12 1.157 % $2,128 $2,128 $132 $2,260 Police Adminstration 74 7.136 % $13,121 $13,121 $817 $13,938 Fire Administration 58 5.593 % $10,284 $10,284 $640 $10,924 FD500 Water Fund 73 7.040 % $12,943 $12,943 $806 $13,749 FD520 Sewer Fund 67 6.461 % $11,879 $11,879 $739 $12,618 FD640 Reservoir Operations 5 0.482 % $887 $887 $55 $942 FD510 Parking Fund 55 5.304 % $9,752 $9,752 $607 $10,359 FD530 Transit Fund 10 0.964 % $1,773 $1,773 $110 $1,883 Facilities - Parks and Recreation 21 2.025 % $3,723 $3,723 $232 $3,955 Long Range Planning 8 0.771 % $1,418 $1,418 $88 $1,506 Building and Safety 24 2.314 % $4,255 $4,255 $265 $4,520 Development Review 8 0.771 % $1,418 $1,418 $88 $1,506 Economic Development 1 0.096 % $177 $177 $11 $188 Natural Resource Protection 2 0.193 % $355 $355 $22 $377 Geographic Information Services 4 0.386 % $709 $709 $44 $753 Community Development Admin 19 1.832 % $3,369 $3,369 $210 $3,579 Landscape & Park Maintenance 33 3.182 % $5,851 $5,851 $364 $6,215 Tree Maintenance 10 0.964 % $1,773 $1,773 $110 $1,883 Streets & Sidewalk Maintenance 8 0.771 % $1,418 $1,418 $88 $1,506 Traffic Signals & Lights 4 0.386 % $709 $709 $44 $753 Eng Dev Rev 5 0.482 % $887 $887 $55 $942 Recreational Sports 2 0.193 % $355 $355 $22 $377 Youth Services 12 1.157 % $2,128 $2,128 $132 $2,260 Community Services 5 0.482 % $887 $887 $55 $942 Ranger Program 3 0.289 % $532 $532 $33 $565 Aquatics & Sinsheimer Park 17 1.639 % $3,014 $3,014 $188 $3,202 Patrol 55 5.304 % $9,752 $9,752 $607 $10,359 Investigations 22 2.122 % $3,901 $3,901 $243 $4,144 Police Support Services 48 4.629 % $8,511 $8,511 $530 $9,041 Neighborhood Services 3 0.289 % $532 $532 $33 $565 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTelephonesDetail page 95Schedule 6.0142017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraffic Safety 4 0.386 % $709 $709 $44 $753 Emergency Response 103 9.932 % $18,262 $18,262 $1,137 $19,399 Hazard Prevention 11 1.061 % $1,950 $1,950 $121 $2,071 Golf Course Oper & Maint 5 0.482 % $887 $887 $55 $942 Rental Housing Inspection 4 0.386 % $709 $709 $44 $753 Community Promotion 2 0.193 % $355 $355 $22 $377 Fire Apparatus Service 1 0.099 % $176 $176 $15 $191 Total1,037 100.000 %$183,865 $183,865 $10,397 $194,262 (A) Alloc basis:Number of Telephones by Fund/DepartmentSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofCuesta PeakDetail page 96Schedule 6.0152017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD520 Sewer Fund 1 100.000 % $6,687 $6,687 $378 $7,065 Total1 100.000 %$6,687 $6,687 $378 $7,065 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofSouth HillsDetail page 97Schedule 6.0162017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration 300 30.000 % $13,456 $13,456 $761 $14,217 Fire Administration 200 20.000 % $8,970 $8,970 $507 $9,477 FD500 Water Fund 50 5.000 % $2,243 $2,243 $127 $2,370 FD520 Sewer Fund 50 5.000 % $2,243 $2,243 $127 $2,370 FD530 Transit Fund 200 20.000 % $8,970 $8,970 $507 $9,477 Public Works Administration 200 20.000 % $8,970 $8,970 $507 $9,477 Total1,000 100.000 %$44,852 $44,852 $2,536 $47,388 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTassajaraDetail page 98Schedule 6.0172017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Adminstration 2 33.333 % $15,131 $15,131 $856 $15,987 Fire Administration 2 33.333 % $15,131 $15,131 $856 $15,987 Public Works Administration 1 16.667 % $7,565 $7,565 $428 $7,993 FD500 Water Fund 1 16.667 % $7,565 $7,565 $427 $7,992 Total6 100.000 %$45,392 $45,392 $2,567 $47,959 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofDepartment Direct CostsDetail page 99Schedule 6.0182017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDevelopment Review 88,627 97.517 % $103,061 $103,061 $5,830 $108,891 Patrol 2,257 2.483 % $2,625 $2,625 $148 $2,773 Total90,884 100.000 %$105,686 $105,686 $5,978 $111,664 (A) Alloc basis:Direct Allocation to Development ReviewSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 100Schedule 6.0192017TotalNetwork Services & Desktop Support MDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryCell PhonesCity Administration $22,162 $8,897 $2,546 $1,081 $5,633 $540 City Attorney $17,824 $8,007 $637 $973 $5,069 Administration & Records $40,528 $8,897 $14,594 $13,518 Finance $80,692 $29,361 $4,456 $14,378 $19,714 Geographic Information Services $53,186 $8,493 $2,042 $37,243 $3,586 Human Resources $21,757 $9,437 $1,361 $1,148 $5,977 Risk Management $11,123 $3,775 $459 $5,977 Public Works Administration $57,351 $13,212 $2,042 $1,894 $10,458 $530 Building Maintenance $37,282 $11,325 $681 $7,346 $8,964 $2,855 $1,591 Vehicle & Equipment Maintenace $15,338 $8,493 $1,549 $897 CIP Project Engineering $74,040 $33,974 $4,084 $7,432 $12,849 $3,998 $796 Transportation/Plan Engineering $29,047 $15,100 $681 $6,083 $5,677 City Council $21,497 $9,437 $2,722 $1,492 $5,977 $265 Economic Development $4,072 $1,887 $229 $1,196 $572 Natural Resource Protection $7,536 $3,775 $459 $2,390 Community Promotion $2,699 $472 $1,361 $57 $299 Community Development Admin $23,058 $11,325 $681 $2,755 $4,183 Development Review $143,148 $18,874 $681 $6,025 $7,171 Long Range Planning $20,264 $9,437 $2,722 $3,013 $3,586 Building and Safety $66,400 $30,199 $7,317 $11,654 $2,285 $265 Eng Dev Rev $16,790 $9,437 $2,295 $3,586 $530 Landscape & Park Maintenance $59,912 $33,974 $4,849 $6,275 $1,142 $3,714 Swim Center Maintenance $6,328 $1,887 $258 $4,183 Tree Maintenance $19,011 $9,437 $1,348 $1,196 $1,142 $796 Streets & Sidewalk Maintenance $38,200 $23,876 $3,414 $5,677 $2,123 Flood Control $10,114 $7,833 $1,119 $897 $265 Traffic Signals & Lights $12,047 $3,775 $1,520 $2,988 $1,142 $265 Rental Housing Inspection $14,704 $7,550 $1,547 $2,985 $265 Recreation Administration $27,755 $9,437 $681 $1,779 $9,861 Facilities - Parks and Recreation $24,762 $3,775 $718 $14,642 $1,142 $530 Recreational Sports $11,112 $3,775 $718 $5,977 $265 Youth Services $24,029 $7,550 $1,406 $7,769 $4,509 Community Services $5,264 $1,887 $344 $2,091 Ranger Program $17,105 $5,662 $1,062 $5,977 $1,713 $1,591 Aquatics & Sinsheimer Park $13,803 $3,775 $1,361 $718 $4,482 $265 Golf Course Oper & Maint $14,658 $7,550 $918 $4,183 $530 Police Adminstration $68,661 $8,493 $1,361 $4,993 $3,287 $2,855 $270 Patrol $336,215 $90,596 $55,550 $55,806 $49,602 $38,833 $3,714 Investigations $96,380 $26,424 $11,751 $1,361 $15,494 $11,952 $13,706 $265 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 101Schedule 6.0192017PagersCellular Data ServicesTelephonesCuesta PeakSouth HillsTassajaraDepartment Direct CostsCity Administration $1,515 $1,950 City Attorney $1,010 $2,128 Administration & Records $505 $3,014 Finance $3,031 $9,752 Geographic Information Services $1,069 $753 Human Resources $2,139 $1,695 Risk Management $535 $377 Public Works Administration $2,139 $9,606 $9,477 $7,993 Building Maintenance $4,520 Vehicle & Equipment Maintenace $2,139 $2,260 CIP Project Engineering $6,952 $3,955 Transportation/Plan Engineering $1,506 City Council $1,604 Economic Development $188 Natural Resource Protection $535 $377 Community Promotion $133 $377 Community Development Admin $535 $3,579 Development Review $1,506 $108,891 Long Range Planning $1,506 Building and Safety $10,160 $4,520 Eng Dev Rev $942 Landscape & Park Maintenance $3,743 $6,215 Swim Center MaintenanceTree Maintenance $3,209 $1,883 Streets & Sidewalk Maintenance $1,604 $1,506 Flood ControlTraffic Signals & Lights $1,604 $753 Rental Housing Inspection $1,604 $753 Recreation Administration $535 $5,462 Facilities - Parks and Recreation $3,955 Recreational Sports $377 Youth Services $535 $2,260 Community Services $942 Ranger Program $535 $565 Aquatics & Sinsheimer Park $3,202 Golf Course Oper & Maint $535 $942 Police Adminstration $1,656 $1,604 $13,938 $14,217 $15,987 Patrol $3,313 $25,669 $10,359 $2,773 Investigations $1,657 $9,626 $4,144 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 102Schedule 6.0192017TotalNetwork Services & Desktop Support MDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryCell PhonesPolice Support Services $228,959 $37,749 $2,042 $59,421 $115,639 $3,998 Neighborhood Services $8,664 $1,887 $1,119 $597 $3,427 Traffic Safety $35,902 $7,550 $3,205 $681 $5,538 $8,367 $6,282 $265 Fire Administration $100,826 $7,550 $1,361 $42,292 $7,171 $2,855 Emergency Response $254,015 $84,934 $11,750 $681 $3,214 $73,507 $43,973 $2,653 Fire Apparatus Service $5,034 $3,774 Hazard Prevention $37,022 $13,212 $681 $8,665 $5,711 $265 FD290 Tourism Bid Fund $6,196 $3,303 $401 $2,091 FD500 Water Fund $224,795 $69,834 $3,403 $12,854 $42,431 $26,841 $27,973 $3,979 FD510 Parking Fund $62,690 $24,537 $2,984 $15,538 $2,855 FD520 Sewer Fund $261,637 $71,722 $3,403 $38,906 $71,116 $4,568 $31,970 $1,856 FD530 Transit Fund $81,709 $9,437 $9,755 $8,964 $15,990 FD625 Jack House Fund $680 $680 FD640 Reservoir Operations $21,253 $9,059 $3,960 $897 $5,328 $530 Total$2,895,236 $855,618 $82,256 $44,393 $396,277 $637,368 $188,425 $65,271 $32,892 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 103Schedule 6.0192017PagersCellular Data ServicesTelephonesCuesta PeakSouth HillsTassajaraDepartment Direct CostsPolice Support Services $1,069 $9,041 Neighborhood Services $1,069 $565 Traffic Safety $1,657 $1,604 $753 Fire Administration $3,209 $10,924 $9,477 $15,987 Emergency Response $13,904 $19,399 Fire Apparatus Service $1,069 $191 Hazard Prevention $6,417 $2,071 FD290 Tourism Bid Fund $401 FD500 Water Fund $13,369 $13,749 $2,370 $7,992 FD510 Parking Fund $6,417 $10,359 FD520 Sewer Fund $16,043 $12,618 $7,065 $2,370 FD530 Transit Fund $26,203 $1,883 $9,477 FD625 Jack House FundFD640 Reservoir Operations $537 $942 Total$8,283 $176,115 $194,262 $7,065 $47,388 $47,959 $111,664 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 7.01 GEOGRAPHIC INFORMATION SERVICES NATURE AND EXTENT OF SERVICE The Geographic Information Services Division is responsible for operating and maintaining the City's geographic information system (GIS) which is defined in the industry as an “organized collection of computer hardware, software, geographic data, and personnel designed to efficiently capture, store, update, manipulate, analyze, and display all forms of geographically referenced information.” Program goals are to develop and implement an accurate, comprehensive, and up-to-date geographic information system, provide quick and easy access to GIS data with reasonable security, and promote use of GIS to expedite work processes. Costs are allocated as follows: GIS – These costs are related to both the GIS activities and system expenditures related to keeping the GIS system current and functioning for the needs of the City. Costs are allocated based on an estimate of time spent by fund/department/division. IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationGeographic Information ServicesCosts to be allocatedDetail page 105Schedule 7.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $652,811 $652,811 Allocated additions: 10000000 - Building Charge $4,806 $4,806 10010100 - City Administration $21,351 $4,520 $25,871 10015100 - City Attorney $5,581 $983 $6,564 10020100 - Administration & Records $905 $188 $1,093 10025100 - Finance $12,300 $1,826 $14,126 10025300 - Network Services $50,096 $3,090 $53,186 10026100 - Support Services$1,343 $1,343 10030100 - Human Resources$7,834 $7,834 10030200 - Risk Management$24,384 $24,384 10030300 - Wellness Program$127 $127 10050230 - Building Maintenance$10,958 $10,958 Total allocated additions:$95,039 $55,253 $150,292 $150,292 Total to be allocated$747,850 $55,253 $803,103 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationGeographic Information ServicesSchedule of costs to beallocated by functionDetail page 106Schedule 7.0032017TotalGeneral & 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$95,039 $95,039 Functional Cost$747,850 $335,078 $412,772 Reallocate Admin($335,078) $335,078 Allocable Costs$747,850 $747,850 1st Allocation$747,850 $747,850 Additions: 2ndOther$55,253 $55,253 Functional Cost$55,253 $55,253 Reallocate Admin($55,253) $55,253 Allocable Costs$55,253 $55,253 2nd Allocation$55,253 $55,253 Total allocated$803,103 $803,103 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationGeographic Information ServicesDetail allocation ofGISDetail page 107Schedule 7.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 569 8.999 % $67,298 $67,298 $5,558 $72,856 Community Development Admin 1,377 21.778 % $162,864 $162,864 $13,449 $176,313 FD500 Water Fund 701 11.087 % $82,910 $82,910 $6,847 $89,757 FD520 Sewer Fund 978 15.467 % $115,673 $115,673 $9,552 $125,225 Fire Administration 676 10.691 % $79,954 $79,954 $6,603 $86,557 Police Adminstration 1,086 17.175 % $128,446 $128,446 $10,607 $139,053 Recreation Administration 270 4.270 % $31,934 $31,934 $2,637 $34,571 City Administration 666 10.533 % $78,771 $78,771 $78,771 Total6,323 100.000 %$747,850 $747,850 $55,253 $803,103 (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, 2CFR 200 Cost AllocationGeographic Information ServicesDepartmental CostAllocation SummaryDetail page 108Schedule 7.0052017TotalGISCity Administration$78,771 $78,771 Public Works Administration$72,856 $72,856 Community Development Admin$176,313 $176,313 Recreation Administration$34,571 $34,571 Police Adminstration$139,053 $139,053 Fire Administration$86,557 $86,557 FD500 Water Fund$89,757 $89,757 FD520 Sewer Fund$125,225 $125,225 Total$803,103 $803,103 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 8.01 SUPPORT SERVICES NATURE AND EXTENT OF SERVICE The Support Services Division is responsible for administering and accounting for indirect costs not easily charged to operating programs or projects. This program has four major activities: copier maintenance and supplies, postage, city-wide memberships, and funding a minor amount of unforeseen costs during the course of each budget year with the City Manager’s approval. Costs are allocated as follows: General Support Services – These costs are not specifically identified with a particular fund or program. Certain eligible costs are allocated based on total operating expenditures by fund/department/division. Postage – These costs are generated by the City's central postage meter. Costs are allocated based on full time equivalent (FTE) by fund/department/division. Police are excluded from this allocation. Parking – These costs represent the annual charge to various programs by the Parking Enterprise Fund to allow staff to park their city- owned, assigned vehicles in one of the parking structures. Programs that pay their own parking fees are not included in the calculation. IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationSupport ServicesCosts to be allocatedDetail page 110Schedule 8.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $223,952 $223,952 Deductions: VENTURES CONTINGENCIES ($27,641) Total deductions:($27,641)($27,641) Allocated additions: 10010100 - City Administration $2,449 $518 $2,967 10015100 - City Attorney $1,915 $337 $2,252 10025100 - Finance $5,114 $757 $5,871 Total allocated additions:$9,478 $1,612 $11,090 $11,090 Total to be allocated$205,789 $1,612 $207,401 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationSupport ServicesSchedule of costs to beallocated by functionDetail page 111Schedule 8.0032017TotalGeneral & 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 $9,478 $9,478 Functional Cost$205,789 $9,478 $97,929 $44,622 $53,760 Reallocate Admin($9,478) $4,728 $2,154 $2,596 Allocable Costs$205,789 $102,657 $46,776 $56,356 1st Allocation$205,789 $102,657 $46,776 $56,356 Additions: 2ndOther $1,612 $1,612 Functional Cost$1,612 $1,612 Reallocate Admin($1,612) $804 $366 $442 Allocable Costs$1,612 $804 $366 $442 2nd Allocation$1,612 $804 $366 $442 Total allocated$207,401 $103,461 $47,142 $56,798 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationSupport ServicesDetail allocation ofGeneral Support ServicesDetail page 112Schedule 8.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 978,227 1.223 % $1,255 $1,255 $1,255 City Council 155,161 0.194 % $199 $199 $2 $201 Cultural Activities 309,620 0.387 % $397 $397 $3 $400 Economic Development 247,329 0.309 % $317 $317 $3 $320 Natural Resource Protection 366,356 0.458 % $470 $470 $4 $474 Community Promotion 405,301 0.507 % $520 $520 $5 $525 City Attorney 1,051,513 1.314 % $1,349 $1,349 $1,349 Administration & Records 638,203 0.798 % $819 $819 $819 Finance 2,055,486 2.569 % $2,637 $2,637 $2,637 Network Services 2,589,844 3.237 % $3,323 $3,323 $3,323 Human Resources 947,446 1.184 % $1,216 $1,216 $11 $1,227 Risk Management 3,092,073 3.864 % $3,967 $3,967 $35 $4,002 Wellness Program 13,685 0.017 % $18 $18 $18 Community Development Admin 787,611 0.984 % $1,011 $1,011 $9 $1,020 Commissions & Committees 31,328 0.039 % $40 $40 $40 Development Review 1,057,165 1.321 % $1,356 $1,356 $12 $1,368 Long Range Planning 765,403 0.957 % $982 $982 $9 $991 Building and Safety 1,717,695 2.147 % $2,204 $2,204 $19 $2,223 Public Works Administration 956,918 1.196 % $1,228 $1,228 $11 $1,239 Landscape & Park Maintenance 2,235,288 2.794 % $2,868 $2,868 $25 $2,893 Swim Center Maintenance 441,527 0.552 % $566 $566 $5 $571 Tree Maintenance 556,092 0.695 % $713 $713 $6 $719 Building Maintenance 1,183,301 1.479 % $1,518 $1,518 $13 $1,531 Streets & Sidewalk Maintenance 1,103,969 1.380 % $1,416 $1,416 $12 $1,428 Flood Control 414,277 0.518 % $532 $532 $5 $537 Traffic Signals & Lights 392,754 0.491 % $504 $504 $4 $508 Vehicle & Equipment Maintenace 1,053,624 1.317 % $1,352 $1,352 $12 $1,364 Eng Dev Rev 639,879 0.800 % $821 $821 $7 $828 CIP Project Engineering 1,831,513 2.289 % $2,350 $2,350 $20 $2,370 Transportation/Plan Engineering 819,832 1.025 % $1,052 $1,052 $9 $1,061 Human Relations 249,796 0.312 % $320 $320 $3 $323 Recreation Administration 731,561 0.914 % $939 $939 $8 $947 Facilities - Parks and Recreation 216,065 0.270 % $277 $277 $2 $279 Recreational Sports 324,149 0.405 % $416 $416 $4 $420 Youth Services 896,747 1.121 % $1,151 $1,151 $10 $1,161 Community Services 254,379 0.318 % $326 $326 $3 $329 Ranger Program 367,224 0.459 % $471 $471 $4 $475 Aquatics & Sinsheimer Park 402,050 0.502 % $516 $516 $4 $520 Police Adminstration 1,559,179 1.949 % $2,000 $2,000 $17 $2,017 Patrol 7,002,001 8.751 % $8,984 $8,984 $78 $9,062 Investigations 2,675,812 3.344 % $3,433 $3,433 $30 $3,463 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationSupport ServicesDetail allocation ofGeneral Support ServicesDetail page 113Schedule 8.0042017User 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 % $1,062 $1,062 $9 $1,071 Fire Administration 880,871 1.101 % $1,130 $1,130 $10 $1,140 Emergency Response 9,425,296 11.780 % $12,093 $12,093 $105 $12,198 Hazard Prevention 907,853 1.135 % $1,165 $1,165 $10 $1,175 Training Services 89,315 0.112 % $115 $115 $1 $116 Technical Services 42,208 0.053 % $54 $54 $54 Disaster Preparedness 63,001 0.079 % $81 $81 $1 $82 FD210 Downtown Bid Fund 232,473 0.291 % $298 $298 $3 $301 FD240 CDBG Fund 129,260 0.162 % $166 $166 $1 $167 FD500 Water Fund 5,282,563 6.602 % $6,778 $6,778 $59 $6,837 FD510 Parking Fund 1,986,426 2.483 % $2,549 $2,549 $22 $2,571 FD520 Sewer Fund 6,400,484 7.999 % $8,212 $8,212 $71 $8,283 Golf Course Oper & Maint 614,220 0.768 % $788 $788 $7 $795 FD640 Reservoir Operations 857,965 1.072 % $1,101 $1,101 $10 $1,111 Geographic Information Services 652,811 0.816 % $838 $838 $838 FD290 Tourism Bid Fund 1,363,063 1.704 % $1,749 $1,749 $15 $1,764 FD530 Transit Fund 3,128,402 3.910 % $4,014 $4,014 $35 $4,049 Development Services 106,319 0.133 % $136 $136 $1 $137 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 % $438 $438 $4 $442 Rental Housing Inspection 366,943 0.459 % $471 $471 $4 $475 Police Support Services 2,414,266 3.017 % $3,098 $3,098 $27 $3,125 Recruit Academy 67,660 0.085 % $87 $87 $1 $88 Special Event 2,577 0.003 % $3 $3 $3 FD300 Debt Service Fund 1,300 -0.005% ($1) ($1) ($1)Total80,012,767 100.000 %$102,657 $102,657 $804 $103,461 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationSupport ServicesDetail allocation ofPostageDetail page 114Schedule 8.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Administration 600 1.619 % $757 $757 $7 $764 Flood Control 715 1.929 % $902 $902 $8 $910 Recreation Administration 600 1.619 % $757 $757 $7 $764 Building Maintenance 500 1.349 % $631 $631 $6 $637 Long Range Planning 400 1.079 % $505 $505 $4 $509 Building and Safety 1,532 4.133 % $1,933 $1,933 $17 $1,950 Development Review 900 2.428 % $1,136 $1,136 $10 $1,146 Economic Development 100 0.270 % $126 $126 $1 $127 Natural Resource Protection 200 0.540 % $252 $252 $2 $254 City Administration 400 1.079 % $505 $505 $505 Public Works Administration 700 1.888 % $883 $883 $8 $891 Recreational Sports 200 0.540 % $252 $252 $2 $254 Transportation/Plan Engineering 700 1.888 % $883 $883 $8 $891 CIP Project Engineering 1,600 4.316 % $2,019 $2,019 $18 $2,037 City Attorney 500 1.349 % $631 $631 $631 Administration & Records 600 1.619 % $757 $757 $757 Human Resources 670 1.807 % $845 $845 $7 $852 Risk Management 130 0.351 % $164 $164 $1 $165 Finance 1,450 3.912 % $1,830 $1,830 $1,830 Network Services 900 2.428 % $1,136 $1,136 $1,136 Facilities - Parks and Recreation 200 0.540 % $252 $252 $2 $254 Vehicle & Equipment Maintenace 450 1.214 % $568 $568 $5 $573 Geographic Information Services 400 1.079 % $505 $505 $505 Community Promotion 25 0.067 % $32 $32 $32 Community Development Admin 668 1.802 % $843 $843 $7 $850 Landscape & Park Maintenance 1,300 3.507 % $1,640 $1,640 $14 $1,654 Swim Center Maintenance 200 0.540 % $252 $252 $2 $254 Tree Maintenance 500 1.349 % $631 $631 $6 $637 Streets & Sidewalk Maintenance 1,065 2.873 % $1,344 $1,344 $12 $1,356 Traffic Signals & Lights 200 0.540 % $252 $252 $2 $254 Eng Dev Rev 500 1.349 % $631 $631 $6 $637 Youth Services 300 0.809 % $379 $379 $3 $382 Community Services 200 0.540 % $252 $252 $2 $254 Ranger Program 400 1.079 % $505 $505 $4 $509 Neighborhood Services 179 0.483 % $226 $226 $2 $228 Traffic Safety 500 1.349 % $631 $631 $6 $637 Emergency Response 4,900 13.219 % $6,183 $6,183 $55 $6,238 Hazard Prevention 1,000 2.698 % $1,262 $1,262 $11 $1,273 FD500 Water Fund 3,150 8.498 % $3,975 $3,975 $35 $4,010 FD520 Sewer Fund 3,770 10.170 % $4,757 $4,757 $42 $4,799 FD530 Transit Fund 400 1.079 % $505 $505 $4 $509 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationSupport ServicesDetail allocation ofPostageDetail page 115Schedule 8.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD640 Reservoir Operations 390 1.052 % $492 $492 $4 $496 FD290 Tourism Bid Fund 175 0.472 % $221 $221 $2 $223 Golf Course Oper & Maint 500 1.349 % $631 $631 $6 $637 Aquatics & Sinsheimer Park 200 0.540 % $252 $252 $2 $254 FD510 Parking Fund 1,100 2.967 % $1,388 $1,388 $12 $1,400 Rental Housing Inspection 400 1.079 % $505 $505 $4 $509 Fire Apparatus Service 200 0.540 % $252 $252 $2 $254 Commissions & Committees 100 0.270 % $126 $126 $1 $127 FD240 CDBG Fund 200 0.540 % $252 $252 $2 $254 Development Services 100 0.264 % $128 $128 $5 $133 Total37,069 100.000 %$46,776 $46,776 $366 $47,142 (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, 2CFR 200 Cost AllocationSupport ServicesDetail allocation ofParkingDetail page 116Schedule 8.0062017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedBuilding and Safety 33,840 62.946 % $35,474 $35,474 $278 $35,752 Building Maintenance 8,220 15.290 % $8,617 $8,617 $68 $8,685 Public Works Administration 11,700 21.764 % $12,265 $12,265 $96 $12,361 Total53,760 100.000 %$56,356 $56,356 $442 $56,798 (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, 2CFR 200 Cost AllocationSupport ServicesDepartmental CostAllocation SummaryDetail page 117Schedule 8.0072017TotalGeneral Support ServicesPostageParkingCity Administration $1,760 $1,255 $505 City Attorney$1,980 $1,349 $631 Administration & Records $1,576 $819 $757 Finance $4,467 $2,637 $1,830 Network Services $4,459 $3,323 $1,136 Geographic Information Services $1,343 $838 $505 Human Resources $2,079 $1,227 $852 Risk Management $4,167 $4,002 $165 Wellness Program$18 $18 Public Works Administration $14,491 $1,239 $891 $12,361 Building Maintenance $10,853 $1,531 $637 $8,685 Vehicle & Equipment Maintenace $1,937 $1,364 $573 CIP Project Engineering $4,407 $2,370 $2,037 Transportation/Plan Engineering $1,952 $1,061 $891 City Council$201 $201 Cultural Activities$400 $400 Economic Development $447 $320 $127 Natural Resource Protection $728 $474 $254 Community Promotion $557 $525 $32 Human Relations$323 $323 Community Development Admin $1,870 $1,020 $850 Commissions & Committees $167 $40 $127 Development Review $2,514 $1,368 $1,146 Long Range Planning $1,500 $991 $509 Building and Safety $39,925 $2,223 $1,950 $35,752 Eng Dev Rev $1,465 $828 $637 Landscape & Park Maintenance $4,547 $2,893 $1,654 Swim Center Maintenance $825 $571 $254 Tree Maintenance $1,356 $719 $637 Streets & Sidewalk Maintenance $2,784 $1,428 $1,356 Flood Control$1,447 $537 $910 Traffic Signals & Lights $762 $508 $254 Development Services $270 $137 $133 Rental Housing Inspection $984 $475 $509 Recreation Administration $1,711 $947 $764 Facilities - Parks and Recreation $533 $279 $254 Recreational Sports $674 $420 $254 Youth Services$1,543 $1,161 $382 Community Services $583 $329 $254 Ranger Program$984 $475 $509 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationSupport ServicesDepartmental CostAllocation SummaryDetail page 118Schedule 8.0072017TotalGeneral Support ServicesPostageParkingAquatics & Sinsheimer Park $774 $520 $254 Golf Course Oper & Maint $1,432 $795 $637 Police Adminstration $2,017 $2,017 Patrol$9,062 $9,062 Investigations$3,463 $3,463 Police Support Services $3,125 $3,125 Neighborhood Services $527 $299 $228 Traffic Safety$1,708 $1,071 $637 Fire Administration $1,904 $1,140 $764 Emergency Response $18,436 $12,198 $6,238 Fire Apparatus Service $696 $442 $254 Hazard Prevention $2,448 $1,175 $1,273 Training Services$116 $116 Recruit Academy$88 $88 Technical Services$54 $54 Disaster Preparedness $82 $82 Special Event$3 $3 FD210 Downtown Bid Fund $301 $301 FD240 CDBG Fund $421 $167 $254 FD250 Law Enforcement Grant Fund $102 $102 FD290 Tourism Bid Fund $1,987 $1,764 $223 FD300 Debt Service Fund ($1) ($1)FD500 Water Fund $10,847 $6,837 $4,010 FD510 Parking Fund $3,971 $2,571 $1,400 FD520 Sewer Fund $13,082 $8,283 $4,799 FD530 Transit Fund $4,558 $4,049 $509 FD625 Jack House Fund $2 $2 FD640 Reservoir Operations $1,607 $1,111 $496 Total$207,401 $103,461 $47,142 $56,798 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 9.01 HUMAN RESOURCES NATURE AND EXTENT OF SERVICE The Human Resources Department is responsible for providing support to all City departments for all aspects of attracting and retaining highly- qualified employees. The program manages a variety of functions including coordination of recruitment and employee selection, classification and compensation, performance management, employee training and development, labor relations and negotiations, and statutory and regulatory compliance. Program goals are: maintain highly-qualified, well-trained, and motivated City employees; manage legal and unbiased recruitment and retention practices; ensure competitive pay and benefits; maintain accurate job classifications. Costs are allocated as follows: Human Resources – These costs are allocated based on full time equivalent (FTE) by fund/department/division. IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationHuman ResourcesCosts to be allocatedDetail page 120Schedule 9.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $947,446 $947,446 Allocated additions: 10000000 - Building Charge $2,190 $2,190 10010100 - City Administration $10,359 $2,193 $12,552 10015100 - City Attorney $8,100 $1,427 $9,527 10020100 - Administration & Records $14,922 $3,435 $18,357 10025100 - Finance $19,886 $2,951 $22,837 10025300 - Network Services $20,500 $1,257 $21,757 10026100 - Support Services $2,061 $18 $2,079 10030200 - Risk Management$30,073 $30,073 10030300 - Wellness Program$213 $213 10050230 - Building Maintenance$12,714 $12,714 Total allocated additions:$78,018 $54,281 $132,299 $132,299 Total to be allocated$1,025,464 $54,281 $1,079,745 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationHuman ResourcesSchedule of costs to beallocated by functionDetail page 121Schedule 9.0032017TotalGeneral & 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$78,018 $78,018 Functional Cost$1,025,464 $78,018 $947,446 Reallocate Admin($78,018) $78,018 Allocable Costs$1,025,464 $1,025,464 1st Allocation$1,025,464 $1,025,464 Additions: 2ndOther$54,281 $54,281 Functional Cost$54,281 $54,281 Reallocate Admin($54,281) $54,281 Allocable Costs$54,281 $54,281 2nd Allocation$54,281 $54,281 Total allocated$1,079,745 $1,079,745 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationHuman ResourcesDetail allocation ofHuman ResourcesDetail page 122Schedule 9.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTree Maintenance 400 1.019 % $10,445 $10,445 $608 $11,053 Building Maintenance 500 1.273 % $13,057 $13,057 $760 $13,817 Streets & Sidewalk Maintenance 965 2.457 % $25,199 $25,199 $1,466 $26,665 Flood Control 615 1.566 % $16,060 $16,060 $935 $16,995 Traffic Signals & Lights 200 0.509 % $5,223 $5,223 $304 $5,527 Vehicle & Equipment Maintenace 450 1.146 % $11,751 $11,751 $684 $12,435 CIP Project Engineering 1,500 3.820 % $39,170 $39,170 $2,279 $41,449 Transportation/Plan Engineering 600 1.528 % $15,668 $15,668 $912 $16,580 Recreation Administration 500 1.273 % $13,057 $13,057 $760 $13,817 Facilities - Parks and Recreation 100 0.255 % $2,611 $2,611 $152 $2,763 Recreational Sports 100 0.255 % $2,611 $2,611 $152 $2,763 Youth Services 200 0.509 % $5,223 $5,223 $304 $5,527 Community Services 100 0.255 % $2,611 $2,611 $152 $2,763 Ranger Program 300 0.764 % $7,834 $7,834 $456 $8,290 Aquatics & Sinsheimer Park 100 0.255 % $2,611 $2,611 $152 $2,763 Golf Course Oper & Maint 400 1.019 % $10,445 $10,445 $608 $11,053 Police Adminstration 550 1.401 % $14,362 $14,362 $836 $15,198 Patrol 4,300 10.950 % $112,287 $112,287 $6,534 $118,821 Investigations 1,200 3.056 % $31,336 $31,336 $1,824 $33,160 Police Support Services 2,000 5.093 % $52,226 $52,226 $3,039 $55,265 Neighborhood Services 100 0.255 % $2,611 $2,611 $152 $2,763 Traffic Safety 500 1.273 % $13,057 $13,057 $760 $13,817 Fire Administration 400 1.019 % $10,445 $10,445 $608 $11,053 Emergency Response 4,500 11.459 % $117,509 $117,509 $6,838 $124,347 Hazard Prevention 600 1.528 % $15,668 $15,668 $912 $16,580 Rental Housing Inspection 500 1.273 % $13,057 $13,057 $760 $13,817 FD290 Tourism Bid Fund 175 0.446 % $4,570 $4,570 $266 $4,836 FD500 Water Fund 3,050 7.767 % $79,645 $79,645 $4,635 $84,280 FD510 Parking Fund 1,000 2.546 % $26,113 $26,113 $1,520 $27,633 FD520 Sewer Fund 3,470 8.836 % $90,613 $90,613 $5,273 $95,886 FD530 Transit Fund 300 0.764 % $7,834 $7,834 $456 $8,290 FD640 Reservoir Operations 390 0.993 % $10,184 $10,184 $593 $10,777 City Administration 400 1.019 % $10,445 $10,445 $10,445 Economic Development 100 0.255 % $2,611 $2,611 $152 $2,763 Natural Resource Protection 200 0.509 % $5,223 $5,223 $304 $5,527 Community Promotion 25 0.064 % $653 $653 $38 $691 City Attorney 300 0.764 % $7,834 $7,834 $7,834 Administration & Records 500 1.273 % $13,057 $13,057 $13,057 Finance 1,250 3.183 % $32,641 $32,641 $32,641 Network Services 800 2.037 % $20,891 $20,891 $20,891 Geographic Information Services 300 0.764 % $7,834 $7,834 $7,834 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationHuman ResourcesDetail allocation ofHuman ResourcesDetail page 123Schedule 9.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedRisk Management 130 0.331 % $3,395 $3,395 $198 $3,593 Community Development Admin 500 1.273 % $13,057 $13,057 $760 $13,817 Development Review 500 1.273 % $13,057 $13,057 $760 $13,817 Long Range Planning 300 0.764 % $7,834 $7,834 $456 $8,290 Eng Dev Rev 500 1.273 % $13,057 $13,057 $760 $13,817 Building and Safety 1,300 3.310 % $33,947 $33,947 $1,976 $35,923 Public Works Administration 600 1.528 % $15,668 $15,668 $912 $16,580 Landscape & Park Maintenance 1,200 3.056 % $31,336 $31,336 $1,824 $33,160 Swim Center Maintenance 100 0.255 % $2,611 $2,611 $152 $2,763 Fire Apparatus Service 200 0.507 % $5,220 $5,220 $299 $5,519 Total39,270 100.000 %$1,025,464 $1,025,464 $54,281 $1,079,745 (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, 2CFR 200 Cost AllocationHuman ResourcesDepartmental CostAllocation SummaryDetail page 124Schedule 9.0052017TotalHuman ResourcesCity Administration$10,445 $10,445 City Attorney$7,834 $7,834 Administration & Records$13,057 $13,057 Finance $32,641 $32,641 Network Services$20,891 $20,891 Geographic Information Services$7,834 $7,834 Risk Management$3,593 $3,593 Public Works Administration$16,580 $16,580 Building Maintenance$13,817 $13,817 Vehicle & Equipment Maintenace$12,435 $12,435 CIP Project Engineering$41,449 $41,449 Transportation/Plan Engineering$16,580 $16,580 Economic Development$2,763 $2,763 Natural Resource Protection$5,527 $5,527 Community Promotion$691 $691 Community Development Admin$13,817 $13,817 Development Review$13,817 $13,817 Long Range Planning$8,290 $8,290 Building and Safety$35,923 $35,923 Eng Dev Rev $13,817 $13,817 Landscape & Park Maintenance$33,160 $33,160 Swim Center Maintenance$2,763 $2,763 Tree Maintenance$11,053 $11,053 Streets & Sidewalk Maintenance$26,665 $26,665 Flood Control$16,995 $16,995 Traffic Signals & Lights$5,527 $5,527 Rental Housing Inspection$13,817 $13,817 Recreation Administration$13,817 $13,817 Facilities - Parks and Recreation$2,763 $2,763 Recreational Sports$2,763 $2,763 Youth Services$5,527 $5,527 Community Services$2,763 $2,763 Ranger Program$8,290 $8,290 Aquatics & Sinsheimer Park$2,763 $2,763 Golf Course Oper & Maint$11,053 $11,053 Police Adminstration$15,198 $15,198 Patrol$118,821 $118,821 Investigations$33,160 $33,160 Police Support Services$55,265 $55,265 Neighborhood Services$2,763 $2,763 Traffic Safety$13,817 $13,817 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationHuman ResourcesDepartmental CostAllocation SummaryDetail page 125Schedule 9.0052017TotalHuman ResourcesFire Administration$11,053 $11,053 Emergency Response$124,347 $124,347 Fire Apparatus Service$5,519 $5,519 Hazard Prevention$16,580 $16,580 FD290 Tourism Bid Fund$4,836 $4,836 FD500 Water Fund$84,280 $84,280 FD510 Parking Fund$27,633 $27,633 FD520 Sewer Fund$95,886 $95,886 FD530 Transit Fund$8,290 $8,290 FD640 Reservoir Operations$10,777 $10,777 Total$1,079,745 $1,079,745 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 10.01 RISK MANAGEMENT NATURE AND EXTENT OF SERVICE The Risk Management Division is responsible for reducing the risk of accidents and protecting the City from liability claims. A primary goal of this program is to balance potential risk with cost effective risk avoidance techniques across the entire organization. Costs are allocated as follows: Liability Management – These costs are allocated based on full time equivalent (FTE) by fund/department/division. Workers Compensation Premiums – These costs are associated with workers compensation insurance premiums and are allocated based on full time equivalent (FTE) by fund/department/division. IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationRisk ManagementCosts to be allocatedDetail page 127Schedule 10.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $3,092,073 $3,092,073 Allocated additions: 10000000 - Building Charge $296 $296 10010100 - City Administration $33,808 $7,159 $40,967 10015100 - City Attorney $26,436 $4,656 $31,092 10020100 - Administration & Records $294 $61 $355 10025100 - Finance $40,410 $6,006 $46,416 10025300 - Network Services $10,484 $639 $11,123 10026100 - Support Services $4,131 $36 $4,167 10030100 - Human Resources $3,395 $198 $3,593 10030300 - Wellness Program$41 $41 10050230 - Building Maintenance$1,717 $1,717 Total allocated additions:$119,254 $20,513 $139,767 $139,767 Total to be allocated$3,211,327 $20,513 $3,231,840 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationRisk ManagementSchedule of costs to beallocated by functionDetail page 128Schedule 10.0032017TotalGeneral & 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$119,254 $119,254 Functional Cost$3,211,327 $119,254 $1,464,650 $1,627,423 Reallocate Admin($119,254) $56,488 $62,766 Allocable Costs$3,211,327 $1,521,138 $1,690,189 1st Allocation$3,211,327 $1,521,138 $1,690,189 Additions: 2ndOther$20,513 $20,513 Functional Cost$20,513 $20,513 Reallocate Admin($20,513) $9,717 $10,796 Allocable Costs$20,513 $9,717 $10,796 2nd Allocation$20,513 $9,717 $10,796 Total allocated$3,231,840 $1,530,855 $1,700,985 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationRisk ManagementDetail allocation ofRisk ManagementDetail page 129Schedule 10.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTree Maintenance 400 1.012 % $15,400 $15,400 $109 $15,509 Building Maintenance 500 1.266 % $19,250 $19,250 $137 $19,387 Streets & Sidewalk Maintenance 965 2.442 % $37,153 $37,153 $263 $37,416 Flood Control 615 1.557 % $23,678 $23,678 $168 $23,846 Traffic Signals & Lights 200 0.506 % $7,700 $7,700 $55 $7,755 Vehicle & Equipment Maintenace 450 1.139 % $17,325 $17,325 $123 $17,448 CIP Project Engineering 1,500 3.797 % $57,750 $57,750 $410 $58,160 Transportation/Plan Engineering 600 1.519 % $23,100 $23,100 $164 $23,264 Recreation Administration 500 1.266 % $19,250 $19,250 $137 $19,387 Facilities - Parks and Recreation 100 0.253 % $3,850 $3,850 $27 $3,877 Recreational Sports 100 0.253 % $3,850 $3,850 $27 $3,877 Youth Services 200 0.506 % $7,700 $7,700 $55 $7,755 Community Services 100 0.253 % $3,850 $3,850 $27 $3,877 Ranger Program 300 0.759 % $11,550 $11,550 $82 $11,632 Aquatics & Sinsheimer Park 100 0.253 % $3,850 $3,850 $27 $3,877 Golf Course Oper & Maint 400 1.012 % $15,400 $15,400 $109 $15,509 Police Adminstration 550 1.392 % $21,175 $21,175 $150 $21,325 Patrol 4,300 10.883 % $165,550 $165,550 $1,174 $166,724 Investigations 1,200 3.037 % $46,200 $46,200 $328 $46,528 Police Support Services 2,000 5.062 % $77,000 $77,000 $546 $77,546 Neighborhood Services 100 0.253 % $3,850 $3,850 $27 $3,877 Traffic Safety 500 1.266 % $19,250 $19,250 $137 $19,387 Fire Administration 400 1.012 % $15,400 $15,400 $109 $15,509 Emergency Response 4,500 11.390 % $173,250 $173,250 $1,229 $174,479 Hazard Prevention 600 1.519 % $23,100 $23,100 $164 $23,264 Rental Housing Inspection 500 1.266 % $19,250 $19,250 $137 $19,387 FD290 Tourism Bid Fund 175 0.443 % $6,738 $6,738 $48 $6,786 FD500 Water Fund 3,050 7.720 % $117,425 $117,425 $833 $118,258 FD510 Parking Fund 1,000 2.531 % $38,500 $38,500 $273 $38,773 FD520 Sewer Fund 3,470 8.783 % $133,595 $133,595 $947 $134,542 FD530 Transit Fund 300 0.759 % $11,550 $11,550 $82 $11,632 FD640 Reservoir Operations 390 0.987 % $15,015 $15,015 $106 $15,121 City Administration 400 1.012 % $15,400 $15,400 $15,400 Economic Development 100 0.253 % $3,850 $3,850 $27 $3,877 Natural Resource Protection 200 0.506 % $7,700 $7,700 $55 $7,755 Community Promotion 25 0.063 % $963 $963 $7 $970 City Attorney 300 0.759 % $11,550 $11,550 $11,550 Administration & Records 500 1.266 % $19,250 $19,250 $19,250 Finance 1,250 3.164 % $48,125 $48,125 $48,125 Network Services 800 2.025 % $30,800 $30,800 $30,800 Geographic Information Services 300 0.759 % $11,550 $11,550 $11,550 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationRisk ManagementDetail allocation ofRisk ManagementDetail page 130Schedule 10.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHuman Resources 370 0.936 % $14,245 $14,245 $14,245 Community Development Admin 500 1.266 % $19,250 $19,250 $137 $19,387 Development Review 500 1.266 % $19,250 $19,250 $137 $19,387 Long Range Planning 300 0.759 % $11,550 $11,550 $82 $11,632 Eng Dev Rev 500 1.266 % $19,250 $19,250 $137 $19,387 Building and Safety 1,300 3.290 % $50,050 $50,050 $355 $50,405 Public Works Administration 600 1.519 % $23,100 $23,100 $164 $23,264 Landscape & Park Maintenance 1,200 3.037 % $46,200 $46,200 $328 $46,528 Swim Center Maintenance 100 0.253 % $3,850 $3,850 $27 $3,877 Fire Apparatus Service 200 0.505 % $7,701 $7,701 $51 $7,752 Total39,510 100.000 %$1,521,138 $1,521,138 $9,717 $1,530,855 (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, 2CFR 200 Cost AllocationRisk ManagementDetail allocation ofWorkers Comp PremiumsDetail page 131Schedule 10.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTree Maintenance 400 1.012 % $17,112 $17,112 $121 $17,233 Building Maintenance 500 1.266 % $21,389 $21,389 $152 $21,541 Streets & Sidewalk Maintenance 965 2.442 % $41,282 $41,282 $293 $41,575 Flood Control 615 1.557 % $26,309 $26,309 $187 $26,496 Traffic Signals & Lights 200 0.506 % $8,556 $8,556 $61 $8,617 Vehicle & Equipment Maintenace 450 1.139 % $19,250 $19,250 $137 $19,387 CIP Project Engineering 1,500 3.797 % $64,168 $64,168 $455 $64,623 Transportation/Plan Engineering 600 1.519 % $25,667 $25,667 $182 $25,849 Recreation Administration 500 1.266 % $21,389 $21,389 $152 $21,541 Facilities - Parks and Recreation 100 0.253 % $4,278 $4,278 $30 $4,308 Recreational Sports 100 0.253 % $4,278 $4,278 $30 $4,308 Youth Services 200 0.506 % $8,556 $8,556 $61 $8,617 Community Services 100 0.253 % $4,278 $4,278 $30 $4,308 Ranger Program 300 0.759 % $12,834 $12,834 $91 $12,925 Aquatics & Sinsheimer Park 100 0.253 % $4,278 $4,278 $30 $4,308 Golf Course Oper & Maint 400 1.012 % $17,112 $17,112 $121 $17,233 Police Adminstration 550 1.392 % $23,528 $23,528 $167 $23,695 Patrol 4,300 10.883 % $183,949 $183,949 $1,304 $185,253 Investigations 1,200 3.037 % $51,335 $51,335 $364 $51,699 Police Support Services 2,000 5.062 % $85,558 $85,558 $607 $86,165 Neighborhood Services 100 0.253 % $4,278 $4,278 $30 $4,308 Traffic Safety 500 1.266 % $21,389 $21,389 $152 $21,541 Fire Administration 400 1.012 % $17,112 $17,112 $121 $17,233 Emergency Response 4,500 11.390 % $192,504 $192,504 $1,365 $193,869 Hazard Prevention 600 1.519 % $25,667 $25,667 $182 $25,849 Rental Housing Inspection 500 1.266 % $21,389 $21,389 $152 $21,541 FD290 Tourism Bid Fund 175 0.443 % $7,486 $7,486 $53 $7,539 FD500 Water Fund 3,050 7.720 % $130,475 $130,475 $925 $131,400 FD510 Parking Fund 1,000 2.531 % $42,779 $42,779 $303 $43,082 FD520 Sewer Fund 3,470 8.783 % $148,442 $148,442 $1,053 $149,495 FD530 Transit Fund 300 0.759 % $12,834 $12,834 $91 $12,925 FD640 Reservoir Operations 390 0.987 % $16,684 $16,684 $118 $16,802 City Administration 400 1.012 % $17,112 $17,112 $17,112 Economic Development 100 0.253 % $4,278 $4,278 $30 $4,308 Natural Resource Protection 200 0.506 % $8,556 $8,556 $61 $8,617 Community Promotion 25 0.063 % $1,069 $1,069 $8 $1,077 City Attorney 300 0.759 % $12,834 $12,834 $12,834 Administration & Records 500 1.266 % $21,389 $21,389 $21,389 Finance 1,250 3.164 % $53,473 $53,473 $53,473 Network Services 800 2.025 % $34,223 $34,223 $34,223 Geographic Information Services 300 0.759 % $12,834 $12,834 $12,834 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationRisk ManagementDetail allocation ofWorkers Comp PremiumsDetail page 132Schedule 10.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHuman Resources 370 0.936 % $15,828 $15,828 $15,828 Community Development Admin 500 1.266 % $21,389 $21,389 $152 $21,541 Development Review 500 1.266 % $21,389 $21,389 $152 $21,541 Long Range Planning 300 0.759 % $12,834 $12,834 $91 $12,925 Eng Dev Rev 500 1.266 % $21,389 $21,389 $152 $21,541 Building and Safety 1,300 3.290 % $55,612 $55,612 $394 $56,006 Public Works Administration 600 1.519 % $25,667 $25,667 $182 $25,849 Landscape & Park Maintenance 1,200 3.037 % $51,335 $51,335 $364 $51,699 Swim Center Maintenance 100 0.253 % $4,278 $4,278 $30 $4,308 Fire Apparatus Service 200 0.505 % $8,555 $8,555 $60 $8,615 Total39,510 100.000 %$1,690,189 $1,690,189 $10,796 $1,700,985 (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, 2CFR 200 Cost AllocationRisk ManagementDepartmental CostAllocation SummaryDetail page 133Schedule 10.0062017TotalRisk ManagementWorkers Comp PremiumsCity Administration$32,512 $15,400 $17,112 City Attorney$24,384 $11,550 $12,834 Administration & Records$40,639 $19,250 $21,389 Finance $101,598 $48,125 $53,473 Network Services$65,023 $30,800 $34,223 Geographic Information Services$24,384 $11,550 $12,834 Human Resources$30,073 $14,245 $15,828 Public Works Administration$49,113 $23,264 $25,849 Building Maintenance$40,928 $19,387 $21,541 Vehicle & Equipment Maintenace$36,835 $17,448 $19,387 CIP Project Engineering$122,783 $58,160 $64,623 Transportation/Plan Engineering$49,113 $23,264 $25,849 Economic Development$8,185 $3,877 $4,308 Natural Resource Protection$16,372 $7,755 $8,617 Community Promotion$2,047 $970 $1,077 Community Development Admin$40,928 $19,387 $21,541 Development Review$40,928 $19,387 $21,541 Long Range Planning$24,557 $11,632 $12,925 Building and Safety$106,411 $50,405 $56,006 Eng Dev Rev $40,928 $19,387 $21,541 Landscape & Park Maintenance$98,227 $46,528 $51,699 Swim Center Maintenance$8,185 $3,877 $4,308 Tree Maintenance$32,742 $15,509 $17,233 Streets & Sidewalk Maintenance$78,991 $37,416 $41,575 Flood Control$50,342 $23,846 $26,496 Traffic Signals & Lights$16,372 $7,755 $8,617 Rental Housing Inspection$40,928 $19,387 $21,541 Recreation Administration$40,928 $19,387 $21,541 Facilities - Parks and Recreation$8,185 $3,877 $4,308 Recreational Sports$8,185 $3,877 $4,308 Youth Services$16,372 $7,755 $8,617 Community Services$8,185 $3,877 $4,308 Ranger Program$24,557 $11,632 $12,925 Aquatics & Sinsheimer Park$8,185 $3,877 $4,308 Golf Course Oper & Maint$32,742 $15,509 $17,233 Police Adminstration$45,020 $21,325 $23,695 Patrol$351,977 $166,724 $185,253 Investigations$98,227 $46,528 $51,699 Police Support Services$163,711 $77,546 $86,165 Neighborhood Services$8,185 $3,877 $4,308 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationRisk ManagementDepartmental CostAllocation SummaryDetail page 134Schedule 10.0062017TotalRisk ManagementWorkers Comp PremiumsTraffic Safety$40,928 $19,387 $21,541 Fire Administration$32,742 $15,509 $17,233 Emergency Response$368,348 $174,479 $193,869 Fire Apparatus Service$16,367 $7,752 $8,615 Hazard Prevention$49,113 $23,264 $25,849 FD290 Tourism Bid Fund$14,325 $6,786 $7,539 FD500 Water Fund$249,658 $118,258 $131,400 FD510 Parking Fund$81,855 $38,773 $43,082 FD520 Sewer Fund$284,037 $134,542 $149,495 FD530 Transit Fund$24,557 $11,632 $12,925 FD640 Reservoir Operations$31,923 $15,121 $16,802 Total$3,231,840 $1,530,855 $1,700,985 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 11.01 WELLNESS PROGRAM NATURE AND EXTENT OF SERVICE The Wellness Program helps City employees reduce injury and illness risks and maintain good health and fitness. Costs are allocated as follows: Wellness - These costs are associated with activities of the Wellness program. Costs are allocated based on full time equivalent units (FTE) by fund/department/division. IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationWellness ProgramCosts to be allocatedDetail page 136Schedule 11.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $13,685 $13,685 Allocated additions: 10010100 - City Administration $150 $32 $182 10015100 - City Attorney $117 $21 $138 10025100 - Finance $370 $54 $424 10026100 - Support Services $18 $18 10050230 - Building Maintenance$15,682 $15,682 Total allocated additions:$655 $15,789 $16,444 $16,444 Total to be allocated$14,340 $15,789 $30,129 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationWellness ProgramSchedule of costs to beallocated by functionDetail page 137Schedule 11.0032017TotalGeneral & AdminWellness ProgramOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostWELLNESS PROGRAM$13,685 $13,685 Departmental Expenditures$13,685 $13,685 Additions: 1stOther$655 $655 Functional Cost$14,340 $655 $13,685 Reallocate Admin($655) $655 Allocable Costs$14,340 $14,340 1st Allocation$14,340 $14,340 Additions: 2ndOther$15,789 $15,789 Functional Cost$15,789 $15,789 Reallocate Admin($15,789) $15,789 Allocable Costs$15,789 $15,789 2nd Allocation$15,789 $15,789 Total allocated$30,129 $30,129 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationWellness ProgramDetail allocation ofWellness ProgramDetail page 138Schedule 11.0042017User 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 $236 $427 Flood Control 715 1.584 % $227 $227 $282 $509 Recreation Administration 600 1.329 % $191 $191 $236 $427 Building Maintenance 500 1.108 % $159 $159 $197 $356 Long Range Planning 400 0.886 % $127 $127 $158 $285 Building and Safety 1,532 3.394 % $487 $487 $603 $1,090 Development Review 900 1.994 % $286 $286 $354 $640 Economic Development 100 0.222 % $32 $32 $39 $71 Natural Resource Protection 200 0.443 % $64 $64 $79 $143 City Administration 400 0.886 % $127 $127 $127 Public Works Administration 700 1.551 % $222 $222 $276 $498 Recreational Sports 200 0.443 % $64 $64 $79 $143 Transportation/Plan Engineering 700 1.551 % $222 $222 $276 $498 CIP Project Engineering 1,600 3.545 % $508 $508 $630 $1,138 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 % $461 $461 $461 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 $177 $320 Geographic Information Services 400 0.886 % $127 $127 $127 Community Promotion 25 0.055 % $8 $8 $10 $18 Community Development Admin 668 1.480 % $212 $212 $263 $475 Landscape & Park Maintenance 1,300 2.880 % $413 $413 $512 $925 Swim Center Maintenance 200 0.443 % $64 $64 $79 $143 Tree Maintenance 500 1.108 % $159 $159 $197 $356 Streets & Sidewalk Maintenance 1,065 2.359 % $338 $338 $419 $757 Traffic Signals & Lights 200 0.443 % $64 $64 $79 $143 Eng Dev Rev 500 1.108 % $159 $159 $197 $356 Youth Services 300 0.665 % $95 $95 $118 $213 Community Services 200 0.443 % $64 $64 $79 $143 Ranger Program 400 0.886 % $127 $127 $158 $285 Patrol 4,300 9.526 % $1,366 $1,366 $1,694 $3,060 Investigations 1,200 2.658 % $381 $381 $473 $854 Police Support Services 2,021 4.477 % $642 $642 $796 $1,438 Neighborhood Services 179 0.397 % $57 $57 $70 $127 Traffic Safety 500 1.108 % $159 $159 $197 $356 Emergency Response 4,900 10.855 % $1,557 $1,557 $1,930 $3,487 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationWellness ProgramDetail allocation ofWellness ProgramDetail page 139Schedule 11.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHazard Prevention 1,000 2.215 % $318 $318 $394 $712 FD500 Water Fund 3,150 6.978 % $1,001 $1,001 $1,241 $2,242 FD520 Sewer Fund 3,770 8.352 % $1,198 $1,198 $1,485 $2,683 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 $197 $356 Aquatics & Sinsheimer Park 200 0.443 % $64 $64 $79 $143 FD510 Parking Fund 1,100 2.437 % $349 $349 $433 $782 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 $39 $71 FD240 CDBG Fund 200 0.443 % $64 $64 $79 $143 Development Services 100 0.220 % $25 $25 $35 $60 Total45,140 100.000 %$14,340 $14,340 $15,789 $30,129 (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, 2CFR 200 Cost AllocationWellness ProgramDepartmental CostAllocation SummaryDetail page 140Schedule 11.0052017TotalWellness ProgramCity Administration$127 $127 City Attorney$159 $159 Administration & Records$191 $191 Finance $461 $461 Network Services$286 $286 Geographic Information Services$127 $127 Human Resources$213 $213 Risk Management$41 $41 Public Works Administration$498 $498 Building Maintenance$356 $356 Vehicle & Equipment Maintenace$320 $320 CIP Project Engineering$1,138 $1,138 Transportation/Plan Engineering$498 $498 Economic Development$71 $71 Natural Resource Protection$143 $143 Community Promotion$18 $18 Community Development Admin$475 $475 Commissions & Committees$71 $71 Development Review$640 $640 Long Range Planning$285 $285 Building and Safety$1,090 $1,090 Eng Dev Rev $356 $356 Landscape & Park Maintenance$925 $925 Swim Center Maintenance$143 $143 Tree Maintenance$356 $356 Streets & Sidewalk Maintenance$757 $757 Flood Control$509 $509 Traffic Signals & Lights$143 $143 Development Services$60 $60 Rental Housing Inspection$285 $285 Recreation Administration$427 $427 Facilities - Parks and Recreation$143 $143 Recreational Sports$143 $143 Youth Services$213 $213 Community Services$143 $143 Ranger Program$285 $285 Aquatics & Sinsheimer Park$143 $143 Golf Course Oper & Maint$356 $356 Police Adminstration$392 $392 Patrol$3,060 $3,060 Investigations$854 $854 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationWellness ProgramDepartmental CostAllocation SummaryDetail page 141Schedule 11.0052017TotalWellness ProgramPolice Support Services$1,438 $1,438 Neighborhood Services$127 $127 Traffic Safety$356 $356 Fire Administration$427 $427 Emergency Response$3,487 $3,487 Fire Apparatus Service$143 $143 Hazard Prevention$712 $712 FD240 CDBG Fund$143 $143 FD290 Tourism Bid Fund$125 $125 FD500 Water Fund$2,242 $2,242 FD510 Parking Fund$782 $782 FD520 Sewer Fund$2,683 $2,683 FD530 Transit Fund$285 $285 FD640 Reservoir Operations$278 $278 Total$30,129 $30,129 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 12.01 PUBLIC WORKS ADMINISTRATION NATURE AND EXTENT OF SERVICE The Public Works Administration Division is responsible for planning, directing, and evaluating the thirteen Public Works operating Programs. The Public Works Administration program also assists the operating programs with various administrative and property management services. The program goal is delivery of responsive and competitive public works services through teamwork, good communication, and appropriate technology. Costs are allocated based on a time analysis for the following staff members: Department Director, Deputy Director, City Engineer, Administrative Assistants, and other positions that are assigned to the administration function, both as permanent and part-time staff are represented below. Costs are allocated as follows: Deputy Director/City Engineer – These costs are related to activities of the Deputy Director/City Engineer. Costs are allocated to departments supervised based on hours of supervision. Director – These costs are related to supervision activities of the Director. Costs are allocated to departments supervised based on the number of full time equivalents (FTE). Development Review – These costs are related to Development Review. Costs are allocated directly to Development Review. Long Range Plan – These costs are related to Long Range Plan. Costs are allocated directly to Long Range Plan. Utilities – These costs represent time spent on Water and Sewer. Costs are allocated to Water and Sewer funds. IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationPublic Works AdministrationCosts to be allocatedDetail page 143Schedule 12.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $956,918 $956,918 Allocated additions: 10000000 - Building Charge $19,844 $19,844 10010100 - City Administration $10,463 $2,215 $12,678 10015100 - City Attorney $8,181 $1,441 $9,622 10020100 - Administration & Records $20,352 $4,697 $25,049 10025100 - Finance $19,226 $2,854 $22,080 10025300 - Network Services $54,107 $3,244 $57,351 10025450 - Geographic Information Services $67,298 $5,558 $72,856 10026100 - Support Services $14,376 $115 $14,491 10030100 - Human Resources $15,668 $912 $16,580 10030200 - Risk Management $48,767 $346 $49,113 10030300 - Wellness Program $222 $276 $498 10050230 - Building Maintenance$45,261 $45,261 Total allocated additions:$278,504 $66,919 $345,423 $345,423 Total to be allocated$1,235,422 $66,919 $1,302,341 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationPublic Works AdministrationSchedule of costs to beallocated by functionDetail page 144Schedule 12.0032017TotalGeneral & 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 $278,504 $278,504 Functional Cost$1,235,422 $611,798 $255,210 $219,039 $87,653 $34,258 $27,464 Reallocate Admin ($611,798) $250,370 $214,885 $85,991 $33,608 $26,944 Allocable Costs$1,235,422 $505,580 $433,924 $173,644 $67,866 $54,408 1st Allocation$1,235,422 $505,580 $433,924 $173,644 $67,866 $54,408 Additions: 2ndOther $66,919 $66,919 Functional Cost$66,919 $66,919 Reallocate Admin ($66,919) $27,386 $23,504 $9,406 $3,676 $2,947 Allocable Costs$66,919 $27,386 $23,504 $9,406 $3,676 $2,947 2nd Allocation$66,919 $27,386 $23,504 $9,406 $3,676 $2,947 Total allocated$1,302,341 $532,966 $457,428 $183,050 $71,542 $57,355 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationPublic Works AdministrationDetail allocation ofDeputy Director/City EngineerDetail page 145Schedule 12.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedLandscape & Park Maintenance 88 3.300 % $16,682 $16,682 $904 $17,586 Tree Maintenance 92 3.450 % $17,440 $17,440 $945 $18,385 Building Maintenance 88 3.300 % $16,682 $16,682 $904 $17,586 Traffic Signals & Lights 79 2.962 % $14,976 $14,976 $811 $15,787 Flood Control 75 2.812 % $14,218 $14,218 $770 $14,988 CIP Project Engineering 1,040 38.995 % $197,152 $197,152 $10,679 $207,831 Streets & Sidewalk Maintenance 133 4.987 % $25,213 $25,213 $1,366 $26,579 Transportation/Plan Engineering 424 15.898 % $80,377 $80,377 $4,354 $84,731 Vehicle & Equipment Maintenace 112 4.199 % $21,232 $21,232 $1,150 $22,382 FD510 Parking Fund 268 10.049 % $50,804 $50,804 $2,752 $53,556 FD530 Transit Fund 268 10.048 % $50,804 $50,804 $2,751 $53,555 Total2,667 100.000 %$505,580 $505,580 $27,386 $532,966 (A) Alloc basis:Hours Supervised by Department/DivisionSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationPublic Works AdministrationDetail allocation ofDirectorDetail page 146Schedule 12.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFlood Control 715 7.746 % $33,614 $33,614 $1,821 $35,435 Building Maintenance 500 5.417 % $23,506 $23,506 $1,273 $24,779 Transportation/Plan Engineering 700 7.584 % $32,909 $32,909 $1,783 $34,692 CIP Project Engineering 1,600 17.335 % $75,220 $75,220 $4,074 $79,294 Vehicle & Equipment Maintenace 450 4.875 % $21,156 $21,156 $1,146 $22,302 Landscape & Park Maintenance 1,300 14.085 % $61,116 $61,116 $3,310 $64,426 Swim Center Maintenance 200 2.167 % $9,402 $9,402 $509 $9,911 Tree Maintenance 500 5.417 % $23,506 $23,506 $1,273 $24,779 Streets & Sidewalk Maintenance 1,065 11.538 % $50,068 $50,068 $2,712 $52,780 Traffic Signals & Lights 200 2.167 % $9,402 $9,402 $509 $9,911 Eng Dev Rev 500 5.417 % $23,506 $23,506 $1,273 $24,779 FD530 Transit Fund 400 4.334 % $18,805 $18,805 $1,019 $19,824 FD510 Parking Fund 1,100 11.918 % $51,714 $51,714 $2,802 $54,516 Total9,230 100.000 %$433,924 $433,924 $23,504 $457,428 (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, 2CFR 200 Cost AllocationPublic Works AdministrationDetail allocation ofDevelopment ReviewDetail page 147Schedule 12.0062017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDevelopment Review 100 100.000 % $173,644 $173,644 $9,406 $183,050 Total100 100.000 %$173,644 $173,644 $9,406 $183,050 (A) Alloc basis:Direct Allocation to Development ReviewSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationPublic Works AdministrationDetail allocation ofLong Range PlanningDetail page 148Schedule 12.0072017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedLong Range Planning 100 100.000 % $67,866 $67,866 $3,676 $71,542 Total100 100.000 %$67,866 $67,866 $3,676 $71,542 (A) Alloc basis:Direct Allocation to Long Range PlanningSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationPublic Works AdministrationDetail allocation ofUtilitiesDetail page 149Schedule 12.0082017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD500 Water Fund 50 50.000 % $27,204 ($16,054) $11,150 $1,474 $12,624 FD520 Sewer Fund 50 50.000 % $27,204 ($16,054) $11,150 $1,473 $12,623 Subtotal100 100.000 %$54,408 ($32,108)$22,300 $2,947 $25,247 Direct Billed$32,108 $32,108 $32,108 Total100 100.000 %$54,408 $0 $54,408 $2,947 $57,355 (A) Alloc basis:Analysis of Time WorkedSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationPublic Works AdministrationDepartmental CostAllocation SummaryDetail page 150Schedule 12.0092017TotalDeputy Director/City EngineerDirectorDevelopment ReviewLong Range PlanningUtilitiesBuilding Maintenance $42,365 $17,586 $24,779 Vehicle & Equipment Maintenace $44,684 $22,382 $22,302 CIP Project Engineering $287,125 $207,831 $79,294 Transportation/Plan Engineering $119,423 $84,731 $34,692 Development Review $183,050 $183,050 Long Range Planning $71,542 $71,542 Eng Dev Rev $24,779 $24,779 Landscape & Park Maintenance $82,012 $17,586 $64,426 Swim Center Maintenance $9,911 $9,911 Tree Maintenance $43,164 $18,385 $24,779 Streets & Sidewalk Maintenance $79,359 $26,579 $52,780 Flood Control $50,423 $14,988 $35,435 Traffic Signals & Lights $25,698 $15,787 $9,911 FD500 Water Fund $12,624 $12,624 FD510 Parking Fund $108,072 $53,556 $54,516 FD520 Sewer Fund $12,623 $12,623 FD530 Transit Fund $73,379 $53,555 $19,824 Subtotal$1,270,233 $532,966 $457,428 $183,050 $71,542 $25,247 Direct Billed $32,108 $32,108 Total$1,302,341 $532,966 $457,428 $183,050 $71,542 $57,355 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 13.01 BUILDING MAINTENANCE NATURE AND EXTENT OF SERVICE The Building Maintenance Division is responsible for providing a full range of building maintenance services for City Hall, 955 Morro, 919 Palm office space, the Utilities Administration building located at 879 Morro, the parking enforcement offices, Dispatch Communications Center, police station, police annex, recreation office, senior center, Ludwick center, Jack House, city/county museum, city/county library meeting rooms, corporation yard building, Meadow Park meeting room, Sinsheimer concession stand and the four fire stations. The scope of program responsibility is to oversee both the planned and unplanned repairs to existing building features. Limited work and consultation services are offered at the program supervisor’s discretion to tenants of city buildings outside of this program’s charter such as park restrooms, utility plants, golf course, bus yard, parking structures, old city library, city owned adobes and any unsupported future expansion of buildings outside of the current chartered list. The Division’s goals are to maintain attractive buildings that are comfortable and productive work environments, safe and energy-efficient, and which present a positive image for the City. The attainment of the maximum building service life is also an important goal. Costs are allocated as follows: Janitorial Other – These costs are associated with janitorial contract services. Costs are allocated based on square foot of space occupied. Janitorial City Hall – These costs are associated with janitorial contract services for City Hall. Costs are allocated based on square footage occupied in City Hall by Department/Division. Janitorial Corporate Yard – These costs are associated with janitorial contract services for Corporate Yard. Costs are allocated based on square footage occupied in Corporate Yard by Department/Division. Janitorial 919 Palm Street – These costs are associated with janitorial contract services for 919 Palm Street. Costs are allocated based on square footage occupied by Department/Division. City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 13.01 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, 2CFR 200 Cost AllocationBuilding MaintenanceCosts to be allocatedDetail page 152Schedule 13.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,183,301 $1,183,301 Allocated additions: 10000000 - Building Charge $3,224 $3,224 10010100 - City Administration $12,938 $2,739 $15,677 10015100 - City Attorney $10,117 $1,782 $11,899 10020100 - Administration & Records $2,473 $547 $3,020 10025100 - Finance $32,825 $4,860 $37,685 10025300 - Network Services $35,145 $2,137 $37,282 10026100 - Support Services $10,766 $87 $10,853 10030100 - Human Resources $13,057 $760 $13,817 10030200 - Risk Management $40,639 $289 $40,928 10030300 - Wellness Program $159 $197 $356 10050100 - Public Works Administration $40,188 $2,177 $42,365 10050340 - Vehicle & Equipment Maintenace$11,848 $11,848 Total allocated additions:$201,531 $27,423 $228,954 $228,954 Total to be allocated$1,384,832 $27,423 $1,412,255 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationBuilding MaintenanceSchedule of costs to beallocated by functionDetail page 153Schedule 13.0032017TotalGeneral & 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 $201,531 $201,531 Functional Cost$1,384,832 $326,920 $74,113 $50,296 $20,576 $32,006 $278,072 $16,151 $586,698 Reallocate Admin ($326,920) $22,903 $15,543 $6,358 $9,891 $85,931 $4,991 $181,303 Allocable Costs$1,384,832 $97,016 $65,839 $26,934 $41,897 $364,003 $21,142 $768,001 1st Allocation$1,384,832 $97,016 $65,839 $26,934 $41,897 $364,003 $21,142 $768,001 Additions: 2ndOther $27,423 $27,423 Functional Cost$27,423 $27,423 Reallocate Admin ($27,423) $1,921 $1,304 $533 $830 $7,208 $419 $15,208 Allocable Costs$27,423 $1,921 $1,304 $533 $830 $7,208 $419 $15,208 2nd Allocation$27,423 $1,921 $1,304 $533 $830 $7,208 $419 $15,208 Total allocated$1,412,255 $98,937 $67,143 $27,467 $42,727 $371,211 $21,561 $783,209 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationBuilding MaintenanceDetail allocation ofJanitorial - OtherDetail page 154Schedule 13.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFacilities - Parks and Recreation 29,756 76.040 % $73,771 $73,771 $1,495 $75,266 Fire Administration 4,276 10.927 % $10,601 $10,601 $215 $10,816 Recreation Administration 700 1.789 % $1,735 $1,735 $35 $1,770 Recreational Sports 700 1.789 % $1,735 $1,735 $35 $1,770 Teens, Seniors and Classes 700 1.789 % $1,735 $1,735 $35 $1,770 Youth Services 700 1.789 % $1,735 $1,735 $35 $1,770 Community Services 700 1.789 % $1,735 $1,735 $35 $1,770 Ranger Program 700 1.789 % $1,735 $1,735 $36 $1,771 Wellness Program 900 2.299 % $2,234 $2,234 $2,234 Total39,132 100.000 %$97,016 $97,016 $1,921 $98,937 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage by building worksheet IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationBuilding MaintenanceDetail allocation ofJanitorial - City HallDetail page 155Schedule 13.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 938 7.470 % $4,918 $4,918 $4,918 City Council 2,502 19.925 % $13,119 $13,119 $1,085 $14,204 Cultural Activities 110 0.876 % $577 $577 $48 $625 Economic Development 100 0.796 % $524 $524 $43 $567 Natural Resource Protection 214 1.704 % $1,122 $1,122 $93 $1,215 City Attorney 550 4.380 % $2,884 $2,884 $2,884 Administration & Records 906 7.215 % $4,750 $4,750 $4,750 Finance 3,537 28.168 % $18,545 $18,545 $18,545 Network Services 2,484 19.782 % $13,024 $13,024 $13,024 Human Resources 1,000 7.964 % $5,243 $5,243 $5,243 Risk Management 135 1.075 % $708 $708 $708 FD290 Tourism Bid Fund 81 0.645 % $425 $425 $35 $460 Total12,557 100.000 %$65,839 $65,839 $1,304 $67,143 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationBuilding MaintenanceDetail allocation ofJanitorial - Corp YardDetail page 156Schedule 13.0062017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedLandscape & Park Maintenance 780 27.857 % $7,503 $7,503 $148 $7,651 Tree Maintenance 120 4.286 % $1,154 $1,154 $23 $1,177 Streets & Sidewalk Maintenance 450 16.071 % $4,329 $4,329 $86 $4,415 Pavement Maintenance 450 16.071 % $4,329 $4,329 $86 $4,415 Vehicle & Equipment Maintenace 100 3.571 % $962 $962 $19 $981 FD500 Water Fund 450 16.071 % $4,329 $4,329 $86 $4,415 FD520 Sewer Fund 450 16.073 % $4,328 $4,328 $85 $4,413 Total2,800 100.000 %$26,934 $26,934 $533 $27,467 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationBuilding MaintenanceDetail allocation ofJanitorial - 919 Palm StreetDetail page 157Schedule 13.0072017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Development Admin 3,600 19.983 % $8,372 $8,372 $243 $8,615 Development Review 820 4.552 % $1,907 $1,907 $55 $1,962 Long Range Planning 820 4.552 % $1,907 $1,907 $55 $1,962 Building and Safety 2,280 12.656 % $5,303 $5,303 $154 $5,457 Public Works Administration 4,620 25.645 % $10,745 $10,745 $10,745 Eng Dev Rev 616 3.419 % $1,433 $1,433 $42 $1,475 CIP Project Engineering 3,920 21.760 % $9,117 $9,117 $265 $9,382 Transportation/Plan Engineering 100 0.555 % $233 $233 $7 $240 Geographic Information Services 1,119 6.211 % $2,602 $2,602 $2,602 FD530 Transit Fund 120 0.667 % $278 $278 $9 $287 Total18,015 100.000 %$41,897 $41,897 $830 $42,727 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationBuilding MaintenanceDetail allocation ofUtilitiesDetail page 158Schedule 13.0082017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 938 0.880 % $3,203 $3,203 $3,203 City Council 2,502 2.347 % $8,544 $8,544 $202 $8,746 Economic Development 100 0.094 % $342 $342 $8 $350 Natural Resource Protection 214 0.201 % $731 $731 $17 $748 City Attorney 550 0.516 % $1,878 $1,878 $1,878 Administration & Records 906 0.850 % $3,094 $3,094 $3,094 Finance 3,537 3.318 % $12,079 $12,079 $12,079 Network Services 2,484 2.330 % $8,483 $8,483 $8,483 Human Resources 1,000 0.938 % $3,415 $3,415 $3,415 Risk Management 135 0.127 % $461 $461 $461 Long Range Planning 820 0.769 % $2,800 $2,800 $66 $2,866 Building and Safety 2,280 2.139 % $7,786 $7,786 $184 $7,970 Public Works Administration 4,620 4.334 % $15,778 $15,778 $15,778 Vehicle & Equipment Maintenace 10,400 9.757 % $35,516 $35,516 $838 $36,354 Eng Dev Rev 616 0.578 % $2,104 $2,104 $50 $2,154 CIP Project Engineering 3,920 3.678 % $13,387 $13,387 $316 $13,703 Transportation/Plan Engineering 100 0.094 % $342 $342 $8 $350 Recreation Administration 700 0.657 % $2,391 $2,391 $56 $2,447 Facilities - Parks and Recreation 38,866 36.464 % $132,729 $132,729 $3,130 $135,859 Recreational Sports 700 0.657 % $2,391 $2,391 $56 $2,447 FD500 Water Fund 4,475 4.198 % $15,282 $15,282 $360 $15,642 FD520 Sewer Fund 4,475 4.198 % $15,282 $15,282 $360 $15,642 FD530 Transit Fund 120 0.113 % $410 $410 $10 $420 Geographic Information Services 1,119 1.050 % $3,821 $3,821 $3,821 Cultural Activities 110 0.103 % $376 $376 $9 $385 Wellness Program 1,800 1.689 % $6,147 $6,147 $6,147 Community Development Admin 3,600 3.377 % $12,294 $12,294 $290 $12,584 Development Review 820 0.769 % $2,800 $2,800 $66 $2,866 Landscape & Park Maintenance 3,680 3.453 % $12,567 $12,567 $296 $12,863 Tree Maintenance 620 0.582 % $2,117 $2,117 $50 $2,167 Streets & Sidewalk Maintenance 3,425 3.213 % $11,697 $11,697 $276 $11,973 Traffic Signals & Lights 650 0.610 % $2,220 $2,220 $52 $2,272 Youth Services 700 0.657 % $2,391 $2,391 $56 $2,447 Community Services 700 0.657 % $2,391 $2,391 $56 $2,447 Ranger Program 700 0.657 % $2,391 $2,391 $56 $2,447 Teens, Seniors and Classes 700 0.657 % $2,391 $2,391 $56 $2,447 Pavement Maintenance 3,425 3.213 % $11,697 $11,697 $276 $11,973 FD290 Tourism Bid Fund 81 0.076 % $275 $275 $8 $283 Total106,588 100.000 %$364,003 $364,003 $7,208 $371,211 (A) Alloc basis:Utilities Square Footage by Fund/Department IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationBuilding MaintenanceDetail allocation ofUtilitiesDetail page 159Schedule 13.0082017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedSource:Build Maint Square Footage IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationBuilding MaintenanceDetail allocation ofParking Facility MaintenanceDetail page 160Schedule 13.0092017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD510 Parking Fund 1 100.000 % $21,142 $21,142 $419 $21,561 Total1 100.000 %$21,142 $21,142 $419 $21,561 (A) Alloc basis:Direct Allocation to Parking, Fund 510Source: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationBuilding MaintenanceDetail allocation ofMaintenanceDetail page 161Schedule 13.0102017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 938 0.495 % $3,804 $3,804 $3,804 City Council 2,502 1.321 % $10,148 $10,148 $221 $10,369 Cultural Activities 110 0.058 % $446 $446 $10 $456 Economic Development 100 0.053 % $406 $406 $9 $415 Natural Resource Protection 214 0.113 % $868 $868 $19 $887 City Attorney 550 0.290 % $2,231 $2,231 $2,231 Administration & Records 906 0.478 % $3,675 $3,675 $3,675 Finance 3,537 1.868 % $14,346 $14,346 $14,346 Network Services 2,484 1.312 % $10,075 $10,075 $10,075 Human Resources 1,000 0.528 % $4,056 $4,056 $4,056 Risk Management 135 0.071 % $548 $548 $548 Long Range Planning 820 0.433 % $3,326 $3,326 $72 $3,398 Building and Safety 2,280 1.204 % $9,247 $9,247 $201 $9,448 Public Works Administration 4,620 2.440 % $18,738 $18,738 $18,738 Vehicle & Equipment Maintenace 10,400 5.492 % $42,181 $42,181 $918 $43,099 Eng Dev Rev 616 0.325 % $2,498 $2,498 $54 $2,552 CIP Project Engineering 3,920 2.070 % $15,899 $15,899 $346 $16,245 Transportation/Plan Engineering 100 0.053 % $406 $406 $9 $415 Recreation Administration 700 0.370 % $2,839 $2,839 $62 $2,901 Recreational Sports 700 0.370 % $2,839 $2,839 $62 $2,901 Police Adminstration 5,550 2.931 % $22,510 $22,510 $490 $23,000 Fire Administration 5,042 2.663 % $20,450 $20,450 $445 $20,895 FD500 Water Fund 6,380 3.369 % $25,877 $25,877 $563 $26,440 FD510 Parking Fund 7,025 3.710 % $28,493 $28,493 $620 $29,113 FD520 Sewer Fund 6,380 3.369 % $25,877 $25,877 $563 $26,440 FD530 Transit Fund 120 0.063 % $487 $487 $11 $498 Wellness Program 1,800 0.951 % $7,301 $7,301 $7,301 Community Development Admin 3,600 1.901 % $14,601 $14,601 $318 $14,919 Development Review 820 0.433 % $3,326 $3,326 $72 $3,398 Landscape & Park Maintenance 3,680 1.943 % $14,926 $14,926 $325 $15,251 Tree Maintenance 620 0.327 % $2,515 $2,515 $55 $2,570 Streets & Sidewalk Maintenance 3,425 1.809 % $13,891 $13,891 $302 $14,193 Traffic Signals & Lights 650 0.343 % $2,636 $2,636 $57 $2,693 Youth Services 700 0.370 % $2,839 $2,839 $62 $2,901 Community Services 700 0.370 % $2,839 $2,839 $62 $2,901 Ranger Program 700 0.370 % $2,839 $2,839 $62 $2,901 Patrol 5,550 2.931 % $22,510 $22,510 $490 $23,000 Investigations 5,550 2.931 % $22,510 $22,510 $490 $23,000 Police Support Services 5,550 2.931 % $22,510 $22,510 $490 $23,000 Support Services - Grant 5,550 2.931 % $22,510 $22,510 $490 $23,000 Neighborhood Services 5,550 2.931 % $22,510 $22,510 $490 $23,000 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationBuilding MaintenanceDetail allocation ofMaintenanceDetail page 162Schedule 13.0102017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraffic Safety 5,550 2.931 % $22,510 $22,510 $490 $23,000 Emergency Response 5,042 2.663 % $20,450 $20,450 $445 $20,895 Hazard Prevention 5,042 2.663 % $20,450 $20,450 $445 $20,895 Training Services 5,042 2.663 % $20,450 $20,450 $445 $20,895 Technical Services 5,042 2.663 % $20,450 $20,450 $445 $20,895 Disaster Preparedness 5,042 2.663 % $20,450 $20,450 $445 $20,895 Teens, Seniors and Classes 700 0.370 % $2,839 $2,839 $62 $2,901 Pavement Maintenance 3,425 1.809 % $13,891 $13,891 $302 $14,193 Facilities - Parks and Recreation 41,696 22.020 % $169,114 $169,114 $3,681 $172,795 FD290 Tourism Bid Fund 81 0.043 % $329 $329 $8 $337 Geographic Information Services 1,119 0.591 % $4,535 $4,535 $4,535 Total189,355 100.000 %$768,001 $768,001 $15,208 $783,209 (A) Alloc basis:Maintenance Square Footage by Fund/DepartmentSource:Build Maint Square Footage IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationBuilding MaintenanceDepartmental CostAllocation SummaryDetail page 163Schedule 13.0112017TotalJanitorial - OtherJanitorial - City HallJanitorial - Corp YardJanitorial - 919 Palm StreetUtilitiesParking Facility MaintenanceMaintenanceCity Administration $11,925 $4,918 $3,203 $3,804 City Attorney $6,993 $2,884 $1,878 $2,231 Administration & Records $11,519 $4,750 $3,094 $3,675 Finance $44,970 $18,545 $12,079 $14,346 Network Services $31,582 $13,024 $8,483 $10,075 Geographic Information Services $10,958 $2,602 $3,821 $4,535 Human Resources $12,714 $5,243 $3,415 $4,056 Risk Management $1,717 $708 $461 $548 Wellness Program $15,682 $2,234 $6,147 $7,301 Public Works Administration $45,261 $10,745 $15,778 $18,738 Vehicle & Equipment Maintenace $80,434 $981 $36,354 $43,099 CIP Project Engineering $39,330 $9,382 $13,703 $16,245 Transportation/Plan Engineering $1,005 $240 $350 $415 City Council $33,319 $14,204 $8,746 $10,369 Cultural Activities $1,466 $625 $385 $456 Economic Development $1,332 $567 $350 $415 Natural Resource Protection $2,850 $1,215 $748 $887 Community Development Admin $36,118 $8,615 $12,584 $14,919 Development Review $8,226 $1,962 $2,866 $3,398 Long Range Planning $8,226 $1,962 $2,866 $3,398 Building and Safety $22,875 $5,457 $7,970 $9,448 Eng Dev Rev $6,181 $1,475 $2,154 $2,552 Landscape & Park Maintenance $35,765 $7,651 $12,863 $15,251 Tree Maintenance $5,914 $1,177 $2,167 $2,570 Streets & Sidewalk Maintenance $30,581 $4,415 $11,973 $14,193 Pavement Maintenance $30,581 $4,415 $11,973 $14,193 Traffic Signals & Lights $4,965 $2,272 $2,693 Recreation Administration $7,118 $1,770 $2,447 $2,901 Facilities - Parks and Recreation $383,920 $75,266 $135,859 $172,795 Recreational Sports $7,118 $1,770 $2,447 $2,901 Youth Services $7,118 $1,770 $2,447 $2,901 Teens, Seniors and Classes $7,118 $1,770 $2,447 $2,901 Community Services $7,118 $1,770 $2,447 $2,901 Ranger Program $7,119 $1,771 $2,447 $2,901 Police Adminstration $23,000 $23,000 Patrol $23,000 $23,000 Investigations $23,000 $23,000 Police Support Services $23,000 $23,000 Support Services - Grant $23,000 $23,000 Neighborhood Services $23,000 $23,000 Traffic Safety $23,000 $23,000 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationBuilding MaintenanceDepartmental CostAllocation SummaryDetail page 164Schedule 13.0112017TotalJanitorial - OtherJanitorial - City HallJanitorial - Corp YardJanitorial - 919 Palm StreetUtilitiesParking Facility MaintenanceMaintenanceFire Administration $31,711 $10,816 $20,895 Emergency Response $20,895 $20,895 Hazard Prevention $20,895 $20,895 Training Services $20,895 $20,895 Technical Services $20,895 $20,895 Disaster Preparedness $20,895 $20,895 FD290 Tourism Bid Fund $1,080 $460 $283 $337 FD500 Water Fund $46,497 $4,415 $15,642 $26,440 FD510 Parking Fund $50,674 $21,561 $29,113 FD520 Sewer Fund $46,495 $4,413 $15,642 $26,440 FD530 Transit Fund $1,205 $287 $420 $498 Total$1,412,255 $98,937 $67,143 $27,467 $42,727 $371,211 $21,561 $783,209 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 14.01 VEHICLE & EQUIPMENT MAINTENANCE NATURE AND EXTENT OF SERVICE The Vehicle and Equipment Maintenance Division is responsible for maintaining and repairing all City vehicles and construction equipment except those used in the fire and transit programs. The program goal is the ability to ensure that all rolling stock is safe, efficient, and reliable. This program has five major activities: vehicle and construction equipment maintenance, general equipment maintenance, equipment installation, procurement and safety and environmental protection. Costs are allocated as follows: Fleet – Costs are allocated to users of the rolling stock based on the number of pieces of equipment used by a department/fund and the type of equipment used. A Vehicle Equivalent Unit has been assigned to each unit denoting the level of maintenance cost that each requires based on the usage and sophistication of each unit. The Transit Fund and Fire Department’s equipment are excluded from consideration since these two programs fund their own maintenance. IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationVehicle & Equipment MaintenaceCosts to be allocatedDetail page 166Schedule 14.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,053,624 $1,053,624 Allocated additions: 10000000 - Building Charge $2,556 $2,556 10010100 - City Administration $11,520 $2,439 $13,959 10015100 - City Attorney $9,008 $1,587 $10,595 10020100 - Administration & Records $3,699 $836 $4,535 10025100 - Finance $31,728 $4,695 $36,423 10025300 - Network Services $14,459 $879 $15,338 10026100 - Support Services $1,920 $17 $1,937 10030100 - Human Resources $11,751 $684 $12,435 10030200 - Risk Management $36,575 $260 $36,835 10030300 - Wellness Program $143 $177 $320 10050100 - Public Works Administration $42,388 $2,296 $44,684 10050230 - Building Maintenance $78,659 $1,775 $80,434 Total allocated additions:$244,406 $15,645 $260,051 $260,051 Total to be allocated$1,298,030 $15,645 $1,313,675 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationVehicle & Equipment MaintenaceSchedule of costs to beallocated by functionDetail page 167Schedule 14.0032017TotalGeneral & 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$244,406 $244,406 Functional Cost$1,298,030 $244,406 $1,053,624 Reallocate Admin($244,406) $244,406 Allocable Costs$1,298,030 $1,298,030 1st Allocation$1,298,030 $1,298,030 Additions: 2ndOther$15,645 $15,645 Functional Cost$15,645 $15,645 Reallocate Admin($15,645) $15,645 Allocable Costs$15,645 $15,645 2nd Allocation$15,645 $15,645 Total allocated$1,313,675 $1,313,675 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationVehicle & Equipment MaintenaceDetail allocation ofFleetDetail page 168Schedule 14.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedBuilding and Safety 7 0.710 % $9,215 $9,215 $113 $9,328 Network Services 6 0.609 % $7,899 $7,899 $7,899 Golf Course Oper & Maint 30 3.043 % $39,494 $39,494 $484 $39,978 Ranger Program 24 2.434 % $31,595 $31,595 $387 $31,982 Investigations 51 5.172 % $67,139 $67,139 $823 $67,962 Patrol 141 14.300 % $185,621 $185,621 $2,277 $187,898 Traffic Safety 55 5.578 % $72,405 $72,405 $888 $73,293 Police Adminstration 21 2.130 % $27,646 $27,646 $339 $27,985 Building Maintenance 9 0.913 % $11,848 $11,848 $11,848 FD510 Parking Fund 8 0.811 % $10,532 $10,532 $129 $10,661 Landscape & Park Maintenance 103 10.446 % $135,595 $135,595 $1,663 $137,258 Traffic Signals & Lights 16 1.623 % $21,063 $21,063 $258 $21,321 Flood Control 35 3.550 % $46,076 $46,076 $565 $46,641 Streets & Sidewalk Maintenance 170 17.241 % $223,798 $223,798 $2,745 $226,543 Transportation/Plan Engineering 5 0.507 % $6,582 $6,582 $81 $6,663 Tree Maintenance 50 5.071 % $65,823 $65,823 $807 $66,630 CIP Project Engineering 4 0.406 % $5,266 $5,266 $65 $5,331 FD640 Reservoir Operations 16 1.623 % $21,063 $21,063 $258 $21,321 FD500 Water Fund 72 7.302 % $94,785 $94,785 $1,162 $95,947 FD520 Sewer Fund 121 12.272 % $159,292 $159,292 $1,954 $161,246 Neighborhood Services 5 0.507 % $6,582 $6,582 $81 $6,663 All Other 26 2.637 % $34,228 $34,228 $420 $34,648 Natural Resource Protection 1 0.101 % $1,316 $1,316 $16 $1,332 Eng Dev Rev 2 0.203 % $2,633 $2,633 $32 $2,665 City Administration 2 0.203 % $2,633 $2,633 $2,633 Swim Center Maintenance 2 0.203 % $2,633 $2,633 $32 $2,665 Recreation Administration 4 0.405 % $5,268 $5,268 $66 $5,334 Total986 100.000 %$1,298,030 $1,298,030 $15,645 $1,313,675 (A) Alloc basis:Count of Vehicle Equivalent Unit by Department/DivisionSource:Fleet Master spreadsheet IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationVehicle & Equipment MaintenaceDepartmental CostAllocation SummaryDetail page 169Schedule 14.0052017TotalFleetCity Administration$2,633 $2,633 Network Services$7,899 $7,899 Building Maintenance$11,848 $11,848 CIP Project Engineering$5,331 $5,331 Transportation/Plan Engineering$6,663 $6,663 Natural Resource Protection$1,332 $1,332 Building and Safety$9,328 $9,328 Eng Dev Rev $2,665 $2,665 Landscape & Park Maintenance$137,258 $137,258 Swim Center Maintenance$2,665 $2,665 Tree Maintenance$66,630 $66,630 Streets & Sidewalk Maintenance$226,543 $226,543 Flood Control$46,641 $46,641 Traffic Signals & Lights$21,321 $21,321 Recreation Administration$5,334 $5,334 Ranger Program$31,982 $31,982 Golf Course Oper & Maint$39,978 $39,978 Police Adminstration$27,985 $27,985 Patrol$187,898 $187,898 Investigations$67,962 $67,962 Neighborhood Services$6,663 $6,663 Traffic Safety$73,293 $73,293 FD500 Water Fund$95,947 $95,947 FD510 Parking Fund$10,661 $10,661 FD520 Sewer Fund$161,246 $161,246 FD640 Reservoir Operations$21,321 $21,321 All Other$34,648 $34,648 Total$1,313,675 $1,313,675 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 15.01 CIP PROJECT ENGINEERING NATURE AND EXTENT OF SERVICE The CIP Project Engineering Division is responsible for overseeing the design and construction (including inspection) of all construction projects in the City’s Capital Improvement Plan (CIP). These projects include improvements to buildings, parks, and streets as well as water, wastewater, and flood protection systems. The program also provides inspection services for public infrastructure improvements built by the private sector. The program goal is to promote cost-effective CIP projects and public infrastructure improvements that meet established engineering standards and specifications. Costs are allocated based on the amount of time staff spends on each function shown below: Engineering Administration – These costs represent time spent on engineering overhead and development that are not allocable to the other functions shown here. Engineering – These costs are related to time spent on encroachment development projects that are not defined as Enterprise capital activities. Costs are identified but not allocated. Project Engineering - These costs are related to time spent on specific capital improvement projects for the various enterprise funds and are allocated to those funds. Fund 405, Transportation Impact Fee, costs are for tracking purposes. City staff time is not charged to the 405 account as a matter of policy. IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationCIP Project EngineeringCosts to be allocatedDetail page 171Schedule 15.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,831,513 $1,831,513 Allocated additions: 10000000 - Building Charge $16,838 $16,838 10010100 - City Administration $20,025 $4,240 $24,265 10015100 - City Attorney $15,659 $2,758 $18,417 10020100 - Administration & Records $7,643 $1,688 $9,331 10025100 - Finance $35,122 $5,218 $40,340 10025300 - Network Services $69,786 $4,254 $74,040 10026100 - Support Services $4,369 $38 $4,407 10030100 - Human Resources $39,170 $2,279 $41,449 10030200 - Risk Management $121,918 $865 $122,783 10030300 - Wellness Program $508 $630 $1,138 10050100 - Public Works Administration $272,372 $14,753 $287,125 10050230 - Building Maintenance $38,403 $927 $39,330 10050340 - Vehicle & Equipment Maintenace $5,266 $65 $5,331 Total allocated additions:$647,079 $37,715 $684,794 $684,794 Total to be allocated$2,478,592 $37,715 $2,516,307 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationCIP Project EngineeringSchedule of costs to beallocated by functionDetail page 172Schedule 15.0032017TotalGeneral & 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 $647,079 $647,079 Functional Cost$2,478,592 $647,079 $584,620 $628,026 $618,867 Reallocate Admin($647,079) $206,548 $221,883 $218,648 Allocable Costs$2,478,592 $791,168 $849,909 $837,515 Unallocated ($1,641,077) ($791,168) ($849,909)1st Allocation$837,515 $837,515 Additions: 2ndOther $37,715 $37,715 Functional Cost$37,715 $37,715 Reallocate Admin($37,715) $12,039 $12,932 $12,744 Allocable Costs$37,715 $12,039 $12,932 $12,744 Unallocated ($24,971) ($12,039) ($12,932)2nd Allocation$12,744 $12,744 Total allocated$850,259 $850,259 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationCIP Project EngineeringDetail allocation ofProject EngineeringDetail page 173Schedule 15.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD240 CDBG Fund 87 2.575 % $21,564 $21,564 $328 $21,892 FD400 Capital Engineering 1,036 30.660 % $256,782 $256,782 $3,907 $260,689 FD405 TIF CIP 220 6.511 % $54,529 $54,529 $830 $55,359 FD401 Grant CIP 349 10.328 % $86,503 $86,503 $1,316 $87,819 FD500 Water Fund 571 16.898 % $141,527 $141,527 $2,154 $143,681 FD510 Parking Fund 73 2.160 % $18,094 $18,094 $275 $18,369 FD520 Sewer Fund 588 17.402 % $145,741 $145,741 $2,218 $147,959 FD530 Transit Fund 79 2.338 % $19,581 $19,581 $298 $19,879 FD412 IT Replace 23 0.681 % $5,701 $5,701 $87 $5,788 FD413 Facilities 268 7.931 % $66,426 $66,426 $1,011 $67,437 FD420 Park Land Dev 79 2.338 % $19,581 $19,581 $298 $19,879 FD460 LOVR Impact 6 0.178 % $1,486 $1,486 $22 $1,508 Total3,379 100.000 %$837,515 $837,515 $12,744 $850,259 (A) Alloc basis:Number of Project Hours by FundSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationCIP Project EngineeringDepartmental CostAllocation SummaryDetail page 174Schedule 15.0052017TotalProject EngineeringFD240 CDBG Fund$21,892 $21,892 FD400 Capital Engineering$260,689 $260,689 FD401 Grant CIP$87,819 $87,819 FD405 TIF CIP$55,359 $55,359 FD412 IT Replace$5,788 $5,788 FD413 Facilities$67,437 $67,437 FD420 Park Land Dev$19,879 $19,879 FD460 LOVR Impact $1,508 $1,508 FD500 Water Fund$143,681 $143,681 FD510 Parking Fund$18,369 $18,369 FD520 Sewer Fund$147,959 $147,959 FD530 Transit Fund$19,879 $19,879 Total$850,259 $850,259 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 16.01 TRANSPORTATION PLAN/ENGINEERING NATURE AND EXTENT OF SERVICE The Transportation Planning and Engineering Division is responsible for providing and overseeing analysis, planning, operations, design and construction of the City's traffic circulation systems. The program goals are to provide safe and well-maintained streets; reduced traffic congestion and air pollution; less use of single-occupant vehicles; increased circulation safety with fewer traffic-related collisions; and more walking, bike riding, bus riding, and carpooling. Costs are allocated as follows: General & Administrative/Capital Outlay – These costs are related to the time spent on General Administrative tasks and city-sponsored capital projects which are not allocable and specific projects because of funding limitations. Costs are identified but not allocated. Parking - These costs are related to Development Review of transportation projects and are allocated only to this function. Transit – These costs are related to transit projects. These costs are allocated directly to Fund 530 Transit. Development Review – These costs are related to Development Review of transportation projects and are allocated only to this function. Long Range Plan – These costs are related to the development and maintenance of the Long Range Transportation Plan and are allocated only to this function. IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationTransportation/Plan EngineeringCosts to be allocatedDetail page 176Schedule 16.00220171st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $965,672 $965,672 Allocated additions: 10000000 - Building Charge $430 $430 10010100 - City Administration $8,964 $1,898 $10,862 10015100 - City Attorney $7,009 $1,235 $8,244 10020100 - Administration & Records $10,968 $2,513 $13,481 10025100 - Finance $15,587 $2,315 $17,902 10025300 - Network Services $27,372 $1,675 $29,047 10026100 - Support Services $1,935 $17 $1,952 10030100 - Human Resources $15,668 $912 $16,580 10030200 - Risk Management $48,767 $346 $49,113 10030300 - Wellness Program $222 $276 $498 10050100 - Public Works Administration $113,286 $6,137 $119,423 10050230 - Building Maintenance $981 $24 $1,005 10050340 - Vehicle & Equipment Maintenace $6,582 $81 $6,663 Total allocated additions:$257,771 $17,429 $275,200 $275,200 Total to be allocated$1,223,443 $17,429 $1,240,872 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationTransportation/Plan EngineeringSchedule of costs to beallocated by functionDetail page 177Schedule 16.0032017TotalGeneral & 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 $257,771 $257,771 Functional Cost$1,223,443 $257,771 $580,891 $32,153 $24,140 $220,151 $108,337 Reallocate Admin ($257,771) $155,060 $8,583 $6,444 $58,766 $28,918 Allocable Costs$1,223,443 $735,951 $40,736 $30,584 $278,917 $137,255 Unallocated ($735,951) ($735,951)1st Allocation$487,492 $40,736 $30,584 $278,917 $137,255 Additions: 2ndOther $17,429 $17,429 Functional Cost$17,429 $17,429 Reallocate Admin ($17,429) $10,484 $580 $436 $3,973 $1,956 Allocable Costs$17,429 $10,484 $580 $436 $3,973 $1,956 Unallocated ($10,484) ($10,484)2nd Allocation$6,945 $580 $436 $3,973 $1,956 Total allocated$494,437 $41,316 $31,020 $282,890 $139,211 IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationTransportation/Plan EngineeringDetail allocation ofParkingDetail page 178Schedule 16.0042017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD510 Parking Fund 100 100.000 % $40,736 $40,736 $580 $41,316 Total100 100.000 %$40,736 $40,736 $580 $41,316 (A) Alloc basis:Direct Allocation to Fund510 ParkingSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationTransportation/Plan EngineeringDetail allocation ofTransitDetail page 179Schedule 16.0052017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD530 Transit Fund 100 100.000 % $30,584 $30,584 $436 $31,020 Total100 100.000 %$30,584 $30,584 $436 $31,020 (A) Alloc basis:Direct Allocation to Fund 530 TransitSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationTransportation/Plan EngineeringDetail allocation ofDevelopment ReviewDetail page 180Schedule 16.0062017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDevelopment Review 100 100.000 % $278,917 $278,917 $3,973 $282,890 Total100 100.000 %$278,917 $278,917 $3,973 $282,890 (A) Alloc basis:Direct Allocation to Development ReviewSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationTransportation/Plan EngineeringDetail allocation ofLong Range PlanDetail page 181Schedule 16.0072017User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedLong Range Planning 100 100.000 % $137,255 $137,255 $1,956 $139,211 Total100 100.000 %$137,255 $137,255 $1,956 $139,211 (A) Alloc basis:Direct Allocation to Long Range PlanSource: IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationTransportation/Plan EngineeringDepartmental CostAllocation SummaryDetail page 182Schedule 16.0082017TotalParkingTransitDevelopment ReviewLong Range PlanDevelopment Review $282,890 $282,890 Long Range Planning $139,211 $139,211 FD510 Parking Fund $41,316 $41,316 FD530 Transit Fund $31,020 $31,020 Total$494,437 $41,316 $31,020 $282,890 $139,211 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 17.01 NATURAL RESOURCES PROTECTION (Utility Services) NATURE AND EXTENT OF SERVICE The Natural Resources Protection Department is a formally structured program to bring greater overall guidance and a proactive approach to the City’s environmental protection and restoration efforts including its open space and greenbelt programs. This program has three major activities: open space/greenbelt acquisition and management, storm water program coordination and agency reporting, and natural resource protection, project mitigation and educational outreach. Costs are allocated as follows: Natural Resources-General Government - These costs are identified but not allocated. Program Support - These costs represent the value of services provided to enterprise programs such as the Utility Funds. Costs are allocated based on an agreed upon amount for services performed. IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationNatural Resources Protection (Utility Services)Costs to be allocatedDetail page 184Schedule 17.00220171st 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, 2CFR 200 Cost AllocationNatural Resources Protection (Utility Services)Schedule of costs to beallocated by functionDetail page 185Schedule 17.0032017TotalGeneral & 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, 2CFR 200 Cost AllocationNatural Resources Protection (Utility Services)Detail allocation ofProgram SupportDetail page 186Schedule 17.0042017User 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, 2CFR 200 Cost AllocationNatural Resources Protection (Utility Services)Departmental CostAllocation SummaryDetail page 187Schedule 17.0052017TotalProgram SupportFD520 Sewer Fund$329 $329 FD640 Reservoir Operations$66 $66 Subtotal$395 $395 Direct Billed($395) ($395)Total City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 18.01 HAZARD PREVENTION (Utility Services) NATURE AND EXTENT OF SERVICE The Hazard Prevention Department prevents injury and loss to life, property and the environment caused by fire, explosion or exposure to hazardous materials. Program goals include eliminating fire hazards and investigating fires in buildings, equipment and properties; safely handling and containing all hazardous materials; and broadening public awareness about the dangers of fire and hazardous materials. This program has seven major activities: fire hazard inspection and abatement, fire and arson investigation, hazardous material inspection and abatement, building plan review, hazardous waste removal and disposal, education, and hydrant maintenance. Costs are allocated as follows: Hazard Prevention-General Government - These costs are identified but not allocated. Fire Hydrant - This amount is tied to the cost of interns performing hydrant service. These costs are allocated directly to the Water Fund. IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationHazard Prevention (Utility Svc)Costs to be allocatedDetail page 189Schedule 18.00220171st 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, 2CFR 200 Cost AllocationHazard Prevention (Utility Svc)Schedule of costs to beallocated by functionDetail page 190Schedule 18.0032017TotalGeneral & 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, 2CFR 200 Cost AllocationHazard Prevention (Utility Svc)Detail allocation ofFire HydrantDetail page 191Schedule 18.0042017User 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, 2CFR 200 Cost AllocationHazard Prevention (Utility Svc)Departmental CostAllocation SummaryDetail page 192Schedule 18.0052017TotalFire 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 2 CFR 200 Cost Allocation Plan Fiscal Year 2017 Prepared by: SCHEDULE 19.01 ENGINEERING DEVELOPMENT REVIEW (Utility Services) NATURE AND EXTENT OF SERVICE The Engineering Development Review Division oversees design and construction of various public works projects built by private developers for City ownership. These projects typically include additions to the City’s water, wastewater, recycled water, storm drain, street, flood protection, and park systems. Since 2002, this program has been responsible for the review of the design of private development projects for compliance with the Grading Ordinance, Parking & Driveway Standards, site development and drainage designs. This division is also responsible for verifying plan compliance with the Waterway Management Plan Drainage Design Manual for all private development projects. To ensure public safety, this department represents the city as its Floodplain Manager and prepares regular responses and reports to the Federal Emergency Management Agency (FEMA) and the public in this regard. The division also coordinates reviews of development projects for compliance with the Tree Regulations and coordinates with the City Arborist on tree removals, tree plantings, and tree preservation requirements. The division’s goal is to ensure compliance with the City’s Engineering Standards, Community Design Guidelines, Floodplain Management Regulations, and Waterway Management Plan to provide safe, effective, and efficient public works which meet established engineering standards and specifications. This division has four major activities: development review, encroachment permit review and issuance, recordkeeping, and miscellaneous projects. Costs are allocated based on an analysis of tasks performed by staff during the year as follows: Development Review Services – These costs relate to review services for private projects and those being developed by the city, these costs are identified but not allocated. Utility Service – These costs are for services provided by staff funded in the Utility Enterprise Funds. The amounts shown represent credits that are provided to these enterprise funds (water and sewer) in order to reflect the services they provide back to Engineering Development Review to facilitate the review and inspection of development projects. IVA/Cap9503/08/18City of San Luis Obispo, 2CFR 200 Cost AllocationEng Dev Rev (Utility Services)Costs to be allocatedDetail page 194Schedule 19.00220171st 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, 2CFR 200 Cost AllocationEng Dev Rev (Utility Services)Schedule of costs to beallocated by functionDetail page 195Schedule 19.0032017TotalGeneral & 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, 2CFR 200 Cost AllocationEng Dev Rev (Utility Services)Detail allocation ofUtility ServicesDetail page 196Schedule 19.0042017User 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, 2CFR 200 Cost AllocationEng Dev Rev (Utility Services)Departmental CostAllocation SummaryDetail page 197Schedule 19.0052017TotalUtility 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