HomeMy WebLinkAbout06-04-2019 Item 08 - FY 2019-20 Central Service Cost Allocation Plans and Cost of Services Fee Calculations
MEMORANDUM
Utilities Department 879 Morro Street San Luis Obispo, CA 93401
To: Teresa Purrington, City Clerk
From: Jennifer Thompson, Utilities Business Manager
Date: July 26, 2019
Subject: Labor Rates Correction – June 4 Council Meeting
On June 4, the City Council adopted the FY 2019-20 Central Service Cost Allocation
Plans and Cost of Services Fee Calculations. These reports contained several clerical
errors in the Public Utilities Labor Rates:
1. The Water Distribution Supervisor and the Water Distribution Operators have the
same hourly billing rate. The rates have been updated.
2. The Administrative Assistant should be and Administrative Assistant I not III. The
title and the rates have been updated.
3. The Water Distribution System Operator should be listed under Water Services, but
it was listed under both Water Services and Wastewater Services. The Wastewater
Services listing was deleted.
4. The Water Distribution Chief Operator was listed under Wastewater Services but
should be Water Services. This was moved.
5. The position “Wastewater Distribution Supervisor” does not exist. It was deleted.
The purpose of this memorandum is to administratively correct these errors and to
memorialize the change with the original schedule.
PUBLIC UTILITIES LABOR RATESRegularPaidHourlyAnnual Benefit Total Productive HourlyBilling* Salary RateCompensationHours Rate Citywide ** Program Rate$168,818 48.93%$251,420 1,703$147.68 24.2% 0.0%$183.40135,954 48.93% 202,475 1,703 118.93 24.2% 0.0% 147.70135,954 48.93% 202,475 1,703 118.93 24.2% 0.0% 147.7098,098 48.93% 146,097 1,703 85.81 24.2% 0.0% 106.57101,192 48.93% 150,705 1,703 88.52 24.2% 0.0% 109.9464,766 48.93% 96,456 1,703 56.66 24.2% 0.0% 70.36 51,27248.93%78,3591,70344.8424.2% 0.0%55.6996,408 48.93% 143,580 1,703 84.33 24.2% 0.0% 104.74 78,75448.93%117,2881,70368.8924.2% 0.0%85.5659,878 48.93% 89,176 1,703 52.38 24.2% 0.0% 65.05106,262 48.93%158,2551,703 92.95 24.2% 0.0% 115.4489,804 48.93%133,7451,703 78.56 24.2% 0.0% 97.5696,824 48.93%144,1991,703 84.70 24.2% 0.0% 105.19 86,16448.93%128,3231,70375.3724.2% 0.0%93.6178,754 48.93% 117,288 1,703 68.89 24.2% 0.0% 85.56Operations SupportDirector of UtilitiesDep Dir-Utilities/WaterDep Dir-Utilities/WastewaterUtilities EngineerUtilities Projects Manager Supervising Administrative Assistant Administrative Assistant IWater ServicesWater Distribution SupervisorWater Distribution System Operator Underground Utilities LocatorWater Treatment Plant Supervisor Water Treatment Plant Operator Water Treatment Plant Chief Operator Water Distribution Chief Operator WaterWater Supply OperatorUtilities Business Manager101,192 48.93% 150,705 1,703 88.52 24.2% 0.0% 109.94* Represents top step in range.** Program indirect costs are not allocated to support positions.RegularPaidHourlyAnnual Benefit Total Productive HourlyBillingWastewater Services* Salary RateCompensationHours Rate Citywide ** Program Rate96,408 48.93% 143,580 1,703 84.33 24.2% 0.0% 104.7478,754 48.93% 117,288 1,703 68.89 24.2% 0.0% 85.5691,910 48.93% 136,881 1,703 80.40 24.2% 0.0% 99.8589,804 48.93% 133,745 1,703 78.56 24.2% 0.0% 97.5689,804 48.93% 133,745 1,703 78.56 24.2% 0.0% 97.5689,804 48.93% 133,745 1,703 78.56 24.2% 0.0% 97.56101,192 48.93% 150,705 1,703 88.52 24.2% 0.0% 109.9475,660 48.93% 112,680 1,703 66.18 24.2% 0.0% 82.20Wastewater Collection Supervisor Wastewater Collection Systems Operator Res Reclamation Chief Maint Tech Water Res Reclamation MaintWater Res Reclamation Operator Laboratory AnalystLaboratory ManagerEnviron Compliance InspectorEnviron. Programs Manager96,408 48.93% 143,580 1,703 84.33 24.2% 0.0% 104.74* Represents top step in range.** Program indirect costs are not allocated to support positions.Indirect Cost Rate Indirect Cost Rate 47Packet Pg. 113Item 8
Department Name: Finance
Cost Center: 2001 Administration
For Agenda of: June 4, 2019
Placement: Consent
Estimated Time: N/A
FROM: Brigitte Elke, Finance Director
Prepared By: Traci Kawaguchi, Accountant
SUBJECT: FISCAL YEAR 2019-20 CENTRAL SERVICE COST ALLOCATION PLANS,
COST OF SERVICES FEE CALCULATION, AND LABOR RATES.
RECOMMENDATION
1. Approve the 2019-20 Central Service Cost Allocation Plans including Schedule A – Cost of
Services Allocation.
2. Approve the 2019-20 Labor Rates (Appendix B) based on the Central Service Cost
Allocation Plan.
DISCUSSION
Cost Allocation and Reimbursement to the General Fund
Consistent with best practices, the City has prepared a formal Central Service Cost Allocation Plan
(CAP). (The Summary is Attachment A and Full Report is Attachment B.) One of the primary uses
of the CAP is to quantify in dollars, the relationship between administrative and support services
contained within the General Fund, also known as central service cost centers, and the programs
they support throughout the City to provide reimbursement for those services to the General Fund.
The CAP can also be used to determine the appropriate amount of administrative and support costs
that may be charged to an existing or new grant and provides the base for the labor rates used for
cost recovery charges (Attachment G).
The CAP is prepared using actual operating expenses from the last audited year and the resulting
cost allocations are programmed into the City’s budget two years later. Basing the CAP on actual
amounts allows the City to avoid the need to recalculate and true-up the allocations at a later date,
making it easier for the programs to manage the costs represented by the calculation. It also ensures
that the allocation is based on actual cost and not budget assumptions. In this case, the CAP is based
on 2017-18 actual costs and the cost allocations are reflected in the 2019-20 proposed budget.
Two CAP Documents Required
There are two CAP documents presented. The first is a full cost plan which considers all
administrative and support costs that are allocated across all programs (Attachments A & B). The
second CAP is the “2 Code of Federal Regulations Part 200 Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards” (2 CFR 200) (Summary Attachment
C and Full Report Attachment D.) The 2 CFR 200 supersedes, consolidates, and streamlines
requirements from the Office of Management & Budget Circular A-87. The purpose of 2 CFR 200
Packet Pg. 31
Item 8
is to streamline Federal government’s guidance on administrative requirements, costs principles,
and audit requirements to more effectively focus Federal resources on improving performance and
outcomes, while ensuring the financial integrity of taxpayer dollars in partnership with non-Federal
stakeholders. The 2 CFR 200 is used to determine which costs can be allocated to federal grant
programs. The 2 CFR 200 is used to allocate costs to the Transit Fund because it receives grants
from the Federal Transit Authority. Under the 2 CFR 200, the costs of the City Council are not
allocated to other programs.
The full cost version of the CAP establishes the allocable costs shown in the table below for the
Water, Sewer, Parking and Whale Rock Funds . The amounts shown in the column labeled
“Direct Billing Adjustments” represent amounts that offset the CAP-generated cost allocations to
the enterprise funds because certain costs can be charged back to the General Fund by the
programs that receive allocated costs from the CAP.
2019-20 Reimbursement Transfers (Full CAP)
Fund
Cost Allocation
Based on 2017-18
Actuals
Direct Billing
Adjustments Actual
Water $1,592,154 $0 $1,592,154
Sewer $1,711,224 $0 $1,711,224
Parking $537,277 $0 $537,277
Whale Rock $160,203 $0 $160,203
Total $3,994,858 $0 $3,994,858
2019-20 Reimbursement Transfers (2 CFR 200)
Fund
Cost Allocation
Based on 2017-18
Actuals
Direct Billing
Adjustments Actual
Transit $276,806 $0 $276,806
Total $276,806 $0 $276,806
Upon approval by the Council, the 2 CFR 200 certification will be signed by the Finance
Director/City Treasurer.
Packet Pg. 32
Item 8
Cost of Services Analysis
In addition to the Cost Allocation Plan, the City has also prepared a Cost of Service Analysis
(Attachment C and Attachment F) which establishes the annual cost of providing the Water and
Sewer Enterprise Funds with access to the City’s right of way property, as well as the cost of
providing police and fire protection for both funds in accordance with Proposition 218. As part
of the fee analysis that was prepared, enterprise facilities that are not within the city limits were
excluded from consideration.
Water Enterprise 2017-18 2018-19
Public Safety $ 215,759 $213,588
Right of Way $393,733 $730,149
Total $ 609,493 $ 943,737
Sewer Enterprise 2017-18 2018-19
Public Safety $194,867 $207,716
Right of Way $278,049 $515,621
Total $468,915 $718,515
Policy Context
The annual cost allocation plan informs the City of the true cost of delivering the services
through the various departments and programs. This forms the base for policies related to cost
recovery goals, including reimbursement transfers and labor rates.
Public Engagement
This cost allocation plan is updated annually based on the City’s audited financials and the
comprehensive annual financial report (CAFR) and adopted at a public meeting of the City
Council.
CONCURRENCES
The Public Works and Utilities Departments concur with the recommendations contained within
this report.
ENVIRONMENTAL REVIEW
This is not a project under CEQA. The California Environmental Quality Act does not apply to
the recommended action in this report, because the action does not constitute a “Project” under
CEQA Guidelines Sec. 15278.
Packet Pg. 33
Item 8
FISCAL IMPACT
Budgeted: Yes Budget Year: 2019-20
Funding Identified: N/A
Fiscal Analysis:
The 2017-18 Central Services Full Cost Allocation Plan, net of direct billing adjustments results in a
total cost recovery of $4,271,664 in 2019-20. This amount is consistent with the estimate that is
shown in the 5-Year Fiscal Forecast.
The cost of services fee calculation identified a total of $1,662,252 in costs that are allocable to the
Utility Enterprise Funds for 2019-20.
ALTERNATIVES
Do not approve the 2017-18 Central Services Full Cost Allocation Plan. This is not recommended
as the General Fund would bear the full costs for various programs, grants, contracts, and
agreements.
Attachments:
a - SAN LUIS OBISPO_SUMMARY_FY18
b - Council Reading File - SAN LUIS OBISPO_FULL CAP_FY18
c - Schedule A_5-10-2019
d - SAN LUIS OBISPO_2 CFR 200 CAP_FY18 SUMMARY
e - Council Reading File - SAN LUIS OBISPO_2 CFR 200 CAP_FY18
f - Schedule A_CFR_FY18
g - Labor Rates
Packet Pg. 34
Item 8
CITY OF SAN LUIS OBISPO, CA
CENTRAL SERVICE
COST ALLOCATION PLAN
Fiscal Year 2018
Prepared May 17, 2019
1870 Divot Road
Carson City, NV 89701
775-883-3182
www.costplans.com
email: mahoney@costplans.com
Packet Pg. 35
Item 8
Packet Pg. 36
Item 8
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2018
Prepared by:
COST ALLOCATION METHODOLOGY
INTRODUCTION
The Central Service Cost Allocation Plan was prepared using a consistent approach and treatment of direct or indirect costs; in no case have costs
charged as direct costs to programs been included as indirect costs. Actual expenditure information was obtained from the financial statements for
the year ended June 30, 2018. Statistics used to allocate costs were taken from FY 2018 data by performing one hundred percent counts, or in
some cases, conducting a representative sample period count.
STEP-DOWN ALLOCATION PROCEDURE
A double step-down allocation methodology was used to distribute costs among central services and to programs that receive benefits. The double
step-down method initially requires a sequential ordering of central service departments. Department indirect cost allocations are then made in the
order elected to all benefiting programs, including cross allocations to other central services. To ensure that the cross-benefit of services among
central services is fully recognized, a second step-down allocation for each central service is made. Costs allocated to each central service consist
of the following:
First Allocation – the actual operating expenditures, exclusive of unallowable items (i.e. capital expenditures, interest expense, and general
government costs as designated by 2 CFR Part 200), plus all allocated costs from other central services, which have been identified up to
this point.
Second Allocation – costs from other central services made subsequent to that section’s first allocation. With respect to the double step-
down methodology, two important points should be noted:
1. The initial sequencing of Central Services was made in consideration of the ordering which maximizes the benefits of the
services, and
2. After the second allocation of each central service, that service was “closed” and could not receive any additional allocation
from other central services.
To ease comprehension and to avoid unnecessary bulk in the plan, the first and second allocations are shown on the same detail allocation schedule. Packet Pg. 37Item 8
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2018
Prepared by:
COST ALLOCATION METHODOLOGY
FORMAT
A Table of Contents is included at the beginning of the Plan. The allocation of costs has been accomplished in the same order as shown in the
Table of Contents. The Table of Contents also permits the ready identification of the following summary data and sections of the Plan:
Summary Data – Three summary schedules are provided at the beginning of the Plan:
1. Allocated Costs by Department (Schedule A) – provides the costs allocated from each central service to each operating department.
The central service departments are listed on the left side of the page and the operating programs detailed in the plan are listed
across the top. Costs shown at the bottom of each column represent the costs allocated to the department or fund.
2. Summary of Allocated Costs (Schedule C) – summarizes the costs allocated from each central service. The column labeled “Total
Expenditures” is the total costs of the central service department. The column labeled “Cost Adjustments” are any costs added or
deducted from the central service. These costs are additions or subtractions to the cost identified in the General Ledger. The
column labeled “Total Allocated” is the amount allocated to each operating department (this agrees with Schedule A).
3. Summary of Allocation Bases (Schedule E) – provides the bases used to allocate the costs for each function of every central service.
Detail Data – information on each central service are presented in the following format:
1. Nature and Extent of Services – a narrative description of the central service and each function that was identified. Also described
are the allocation bases used for each function and any other relevant information on expenditures.
2. Costs to be Allocated – presents the total costs to be allocated based on actual expenditures from the financial statements. Allocated
additions represent costs allocated to a central service from other central services. Packet Pg. 38Item 8
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2018
Prepared by:
COST ALLOCATION METHODOLOGY
FORMAT (Continued)
3. Costs to be Allocated by Function – costs for each Central Service are functionalized to the extent deemed necessary to insure the
application of an allocation basis that most closely correlates with the benefits derived by receiving programs. Total costs allocated
are the same as reflected on the previous schedule. Functions of the central services are listed across the top of the page and a
detailed schedule is provided on each function.
4. Detail Allocation – detailed schedule of the allocation of each function is provided on all allocated functions except for General
Administration. Costs of General Administration are re-allocated to all other agency functions based on functional costs unless
otherwise noted.
5. Departmental Cost Allocation Summary – provides a summary of the costs allocated by function. The programs that receive
allocations are listed on the left side of the page and the central service functions are listed across the top.
INTERVIEWS
Through discussions and review with Departmental staff, Mahoney & Associates Consulting, LLC established functions performed by central service
departments and costs associated with each function.
Packet Pg. 39Item 8
This Page Intentionally Left Blank Packet Pg. 40
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0012018SchedulePageSummary ReportsAllocated Costs by DepartmentA 1Summary of Allocated CostsC 9Detail of Allocated CostsD 12Summary of Allocation BasisE 21Building 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 CouncilNarrative2.01Costs to be Allocated2.02 33Costs by Function2.03 34Detail Allocation - City Council2.04 35Allocation Summary2.05 37City AdministrationNarrative3.01Costs to be Allocated3.02 40Costs by Function3.03 41Detail Allocation - Citywide Administration3.04 42Detail Allocation - IT & GIS3.05 44Detail Allocation - Economic Development3.06 45Allocation Summary3.07 46City AttorneyNarrative4.01Costs to be Allocated4.02 49Costs by Function4.03 50Detail Allocation - City Attorney4.04 51Allocation Summary4.05 53Administration & RecordsNarrative5.01Costs to be Allocated5.02 56Costs by Function5.03 57
Packet Pg. 41
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0022018SchedulePageDetail Allocation - City Clerk Services5.04 58Detail Allocation - Public Counter/Main City Phone5.05 60Allocation Summary5.06 62Finance Narrative6.01Costs to be Allocated6.02 65Costs by Function6.03 66Detail Allocation - Accounts Payable6.04 68Detail Allocation - Payroll6.05 70Detail Allocation - General Finance6.06 72Detail Allocation - Utility Billing6.07 74Detail Allocation - Utility Billing Costs6.08 75Detail Allocation - Cashier6.09 76Detail Allocation - Budget6.10 77Detail Allocation - Purchasing6.11 79Allocation Summary6.12 81Network ServicesNarrative7.01Costs to be Allocated7.02 84Costs by Function7.03 85Detail Allocation - Network Services & Desktop Support7.04 87Detail Allocation - MDC Support7.05 89Detail Allocation - Tablet Support7.06 90Detail Allocation - Server Support7.07 91Detail Allocation - Network Support7.08 93Detail Allocation - Radios7.09 95Detail Allocation - Telemetry7.10 96Detail Allocation - Cell Phones7.11 97Detail Allocation - Paging Service7.12 98Detail Allocation - Cellular Data Services7.13 99Detail Allocation - Telephones7.14 101Detail Allocation - Cuesta Peak7.15 103Detail Allocation - South Hills7.16 104Detail Allocation - Tassajara7.17 105Detail Allocation - Department Direct Costs7.18 106Allocation Summary7.19 107IT Support ServicesNarrative8.01Costs to be Allocated8.02 112Costs by Function8.03 113Detail Allocation - Network Services & Desktop Support8.04 115Detail Allocation - MDC Support8.05 117Detail Allocation - Tablet Support8.06 118
Packet Pg. 42
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0032018SchedulePageDetail Allocation - Server Support8.07 119Detail Allocation - Network Support8.08 121Detail Allocation - Radios8.09 123Detail Allocation - Cell Phones8.10 124Detail Allocation - Cellular Data Services8.11 125Detail Allocation - Telehpone8.12 127Allocation Summary8.13 129Information Services (GIS)Narrative9.01Costs to be Allocated9.02 134Costs by Function9.03 135Detail Allocation - GIS9.04 136Allocation Summary9.05 137Support ServicesNarrative10.01Costs to be Allocated10.02 139Costs by Function10.03 140Detail Allocation - General Support Services10.04 141Detail Allocation - Postage10.05 143Detail Allocation - Parking10.06 145Allocation Summary10.07 146Human ResourcesNarrative11.01Costs to be Allocated11.02 149Costs by Function11.03 150Detail Allocation - Human Resources11.04 151Allocation Summary11.05 153Risk ManagementNarrative12.01Costs to be Allocated12.02 156Costs by Function12.03 157Detail Allocation - Risk Management12.04 158Detail Allocation - Workers Comp Premiums12.05 160Detail Allocation - Police12.06 162Allocation Summary12.07 163Wellness ProgramNarrative13.01Costs to be Allocated13.02 166Costs by Function13.03 167
Packet Pg. 43
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0042018SchedulePageDetail Allocation - Wellness Program13.04 168Allocation Summary13.05 170Public Works AdministrationNarrative14.01Costs to be Allocated14.02 173Costs by Function14.03 174Detail Allocation - Deputy Director/City Engineer14.04 175Detail Allocation - Director14.05 176Detail Allocation - Development Review14.06 177Detail Allocation - Long Range Planning14.07 178Detail Allocation - Utilities14.08 179Allocation Summary14.09 180Building MaintenanceNarrative15.01Costs to be Allocated15.02 182Costs by Function15.03 183Detail Allocation - Janitorial - Other15.04 184Detail Allocation - Janitorial - City Hall15.05 185Detail Allocation - Janitorial - Corp Yard15.06 186Detail Allocation - Janitorial - 919 Palm Street15.07 187Detail Allocation - Utilities15.08 188Detail Allocation - Parking Facility Maintenance15.09 190Detail Allocation - Utility Facilities15.10 191Detail Allocation - Maintenance15.11 192Allocation Summary15.12 194Vehicle & Equipment MaintenaceNarrative16.01Costs to be Allocated16.02 197Costs by Function16.03 198Detail Allocation - Fleet16.04 199Allocation Summary16.05 200CIP Project EngineeringNarrative17.01Costs to be Allocated17.02 202Costs by Function17.03 203Detail Allocation - Project Engineering17.04 204Allocation Summary17.05 205Transportation/Plan EngineeringNarrative18.01Packet Pg. 44
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0052018SchedulePageCosts to be Allocated18.02 207Costs by Function18.03 208Detail Allocation - Parking18.04 209Detail Allocation - Transit18.05 210Detail Allocation - Development Review18.06 211Detail Allocation - Long Range Plan18.07 212Allocation Summary18.08 213Natural Resources Protection (Utility Services)Narrative19.01Costs to be Allocated19.02 215Costs by Function19.03 216Detail Allocation - Program Support19.04 217Allocation Summary19.05 218Hazard Prevention (Utility Svc)Narrative20.01Costs to be Allocated20.02 220Costs by Function20.03 221Detail Allocation - Fire Hydrant20.04 222Allocation Summary20.05 223Eng Dev Rev (Utility Services)Narrative21.01Costs to be Allocated21.02 225Costs by Function21.03 226Detail Allocation - Utility Services21.04 227Allocation Summary21.05228Packet Pg. 45
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 1Schedule A.0012018Central Service DepartmentsCultural ActivitiesEcon DevNat Res ProtectionComm PromotionHuman RelationsComm Dev AdminCommissions & CommDevelopment ReviewLong Range PlanBuilding Charge$248 $226 $483 $15,463 $3,522 $3,522 City Council$881 $672 $1,002 $1,085 $630 $1,912 $98 $4,596 $2,604 City Administration$4,006 $55,737 $4,562 $4,937 $2,868 $8,697 $447 $20,908 $11,849 City Attorney$3,295 $2,516 $3,753 $4,060 $2,359 $7,153 $368 $17,196 $9,746 Administration & Records$5,784 $12,962 $9,807 $62,667 $4,391 $26,618 $17,565 Finance $10,150 $7,566 $9,709 $13,175 $7,555 $18,953 $2,127 $38,179 $25,538 Network Services$4,327 $7,091 $1,412 $24,769 $193,956 $12,919 IT Support Services$501 $890 $287 $3,109 $6,391 $1,848 Information Services (GIS)$214,240 Support Services$382 $402 $655 $497 $274 $1,541 $154 $3,527 $1,571 Human Resources$3,532 $7,063 $883 $17,659 $34,964 $10,595 Risk Management$10,838 $21,675 $2,710 $54,189 $107,294 $32,514 Wellness Program$72 $143 $18 $462 $72 $996 $286 Public Works Administration$344,994 $97,725 Building Maintenance$1,759 $1,599 $3,421 $35,863 $8,168 $8,168 Vehicle & Equipment Maintenace$1,535 CIP Project EngineeringTransportation/Plan Engineering$233,891 $108,651 Natural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$20,721 $93,772 $74,944 $38,871 $13,686 $466,677 $7,657 $1,045,200 $345,101 Proposed Costs$20,721 $93,772 $74,944 $38,871 $13,686 $466,677 $7,657 $1,045,200 $345,101 Packet Pg. 46
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 2Schedule A.0022018Central Service DepartmentsBuilding & SafetyEng Dev Rev Landscape/Prk MaintSwim Center MaintTree MaintSt/Sidewalk MaintPavement MaintFlood ControlTraffic Signals/LightsBuilding Charge$9,793 $2,646 $20,355 $3,132 $11,744 $11,744 City Council$4,463 $6,661 $1,275 $1,512 $2,853 $682 $1,086 City Administration$20,307 $30,305 $5,805 $6,881 $12,980 $3,107 $4,939 City Attorney$16,702 $24,924 $4,773 $5,659 $10,676 $2,555 $4,062 Administration & Records$7,454 $2,784 $5,971 $422 $5,129 $7,818 $4,180 $1,507 $3,209 Finance $46,567 $8 $79,306 $16,914 $14,683 $33,731 $13,712 $13,484 Network Services$45,035 $49,230 $8,023 $17,575 $31,616 $5,480 $11,079 IT Support Services$4,956 $6,012 $849 $2,267 $4,080 $898 $1,097 Information Services (GIS)Support Services$44,796 $4,557 $773 $1,153 $2,413 $1,087 $691 Human Resources$47,679 $42,382 $3,532 $14,128 $34,081 $21,721 $7,063 Risk Management$146,311 $130,054 $10,838 $43,351 $104,585 $66,652 $21,675 Wellness Program$1,113 $1,082 $143 $323 $763 $512 $143 Public Works Administration$56,291 $26,038 $44,433 $51,313 $21,220 $26,564 Building Maintenance$22,713 $6,137 $35,467 $5,862 $30,254 $30,254 $4,889 Vehicle & Equipment Maintenace$10,743 $3,069 $158,080 $3,069 $76,738 $260,910 $53,717 $24,556 CIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$428,632 $14,644 $650,677 $82,454 $242,826 $599,817 $46,178 $192,850 $124,537 Proposed Costs$428,632 $14,644 $650,677 $82,454 $242,826 $599,817 $46,178 $192,850 $124,537 Packet Pg. 47
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 3Schedule A.0032018Central Service DepartmentsDev ServicesRec AdminFacilities - Prk & RecRecreational SportsYouth ServicesTeen/Seniors/ClassCommunity ServicesRanger ProgramAquatics/ Sinsheimer PrkBuilding ChargeCity Council$275 $1,957 $561 $695 $2,517 $696 $904 $1,127 City Administration$1,250 $8,903 $2,550 $3,162 $11,452 $3,165 $4,112 $5,124 City Attorney$1,028 $7,322 $2,096 $2,600 $9,419 $2,603 $3,381 $4,215 Administration & Records$211 $6,839 $5,100 $953 $4,171 $645 $1,634 $2,017 Finance $2,308 $18,916 $7,158 $10,257 $35,943 $10,091 $12,706 $14,962 Network Services$28,797 $24,487 $11,881 $26,628 $22,728 $14,815 IT Support Services$3,137 $1,072 $1,910 $3,153 $2,581 $1,079 Information Services (GIS)$29,550 Support Services$230 $1,511 $725 $801 $3,278 $639 $1,249 $1,546 Human Resources$17,659 $3,532 $3,532 $7,063 $3,532 $10,595 $3,532 Risk Management$54,189 $10,838 $10,838 $21,675 $10,838 $32,514 $10,838 Wellness Program$72 $430 $313 $324 $1,417 $219 $555 $685 Public Works AdministrationBuilding Maintenance$7,085 $380,313 $7,085 $7,085 $7,085 $7,085 $7,087 Vehicle & Equipment Maintenace$6,139 $36,834 CIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$5,374 $192,434 $438,745 $40,247 $117,811 $7,085 $69,294 $136,880 $59,940 Proposed Costs$5,374 $192,434 $438,745 $40,247 $117,811 $7,085 $69,294 $136,880 $59,940 Packet Pg. 48
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 4Schedule A.0042018Central Service DepartmentsGolf CoursePolice AdminPatrolInvestigationsPolice Support SvcSupp Svcs - GrantNeighborhood SvcsTraffic SafetyFire AdminBuilding ChargeCity Council$1,699 $4,457 $21,030 $6,592 $6,631 $652 $2,003 $2,417 City Administration$7,729 $20,277 $95,672 $29,988 $30,168 $2,965 $9,111 $10,995 City Attorney$6,356 $16,677 $78,686 $24,663 $24,811 $2,439 $7,493 $9,043 Administration & Records$1,446 $23,454 $9,067 $2,530 $7,207 $1,394 $3,459 $3,631 $3,683 Finance $21,870 $48,041 $156,773 $48,318 $55,728 $7,267 $16,020 $21,531 Network Services$13,173 $71,402 $282,311 $65,954 $181,416 $32,412 $24,754 $61,776 IT Support Services$1,652 $3,807 $31,697 $6,989 $8,823 $3,573 $2,077 $2,336 Information Services (GIS)$149,431 $87,308 Support Services$1,495 $1,931 $9,113 $2,856 $2,873 $636 $1,311 $1,517 Human Resources$14,128 $19,425 $151,867 $42,382 $70,636 $3,532 $14,128 $14,128 Risk Management$43,351 $66,697 $466,026 $130,054 $216,756 $10,838 $43,351 $43,351 Wellness Program$491 $394 $3,081 $859 $1,502 $229 $286 $305 Public Works AdministrationBuilding Maintenance$20,831 $20,831 $20,831 $20,831 $20,831 $20,831 $20,831 $30,043 Vehicle & Equipment Maintenace$46,043 $32,230 $216,401 $78,273 $7,674 $84,412 CIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$159,433 $479,054 $1,542,555 $460,289 $627,382 $22,225 $96,507 $229,408 $288,433 Proposed Costs$159,433 $479,054 $1,542,555 $460,289 $627,382 $22,225 $96,507 $229,408 $288,433 Packet Pg. 49
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 5Schedule A.0052018Central Service DepartmentsEmergency ResponseFire ApparatusHazard PreventionTraining ServicesRecruit AcademyTechnical ServicesDisaster PrepFD210 Downtown BidFD240 CDBGBuilding ChargeCity Council$29,407 $1,129 $2,451 $259 $2 $130 $99 $923 $357 City Administration$133,789 $5,134 $11,150 $1,180 $9 $593 $449 $4,199 $1,626 City Attorney$110,035 $4,223 $9,171 $971 $7 $488 $370 $3,454 $1,337 Administration & Records$11,251 $422 $7,259 $2,787 $7,178 Finance $209,205 $14,883 $21,913 $3,413 $22 $2,797 $2,175 $10,736 $3,991 Network Services$261,543 $5,186 $35,165 IT Support Services$21,783 $808 $3,095 Information Services (GIS)Support Services$17,912 $710 $1,946 $112 $1 $57 $43 $400 $266 Human Resources$158,930 $7,063 $21,191 $3,529 Risk Management$487,701 $21,675 $65,026 $10,837 Wellness Program$3,349 $143 $573 $72 Public Works AdministrationBuilding Maintenance$18,924 $18,924 $18,924 $18,924 $18,924 Vehicle & Equipment MaintenaceCIP Project Engineering$47,090 Transportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$1,463,829 $61,376 $197,864 $27,646 $41 $22,989 $22,060 $19,712 $76,283 Proposed Costs$1,463,829 $61,376 $197,864 $27,646 $41 $22,989 $22,060 $19,712 $76,283 Packet Pg. 50
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 6Schedule A.0062018Central Service DepartmentsFD250 Law Enforc GrantFD290 Tourism BidFD300 Debt ServiceFD400 Cap EngFD401 Grant CIPFD405 TIF CIPFD412 IT ReplaceFD413 FacilitiesFD420 Park Land DevBuilding Charge$183 City Council$301 $4,101 City Administration$1,371 $18,662 City Attorney$1,128 $15,348 Administration & Records$369 Finance $2,264 $49,635 $93 Network Services$5,324 IT Support Services$674 Information Services (GIS)Support Services$130 $1,971 Human Resources$6,180 Risk Management$18,966 Wellness Program$125 Public Works AdministrationBuilding Maintenance$1,287 Vehicle & Equipment MaintenaceCIP Project Engineering$232,244 $114,396 $47,583 $493 $18,244 $46,843 Transportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$5,194 $122,825 $93 $232,244 $114,396 $47,583 $493 $18,244 $46,843 Proposed Costs$5,194 $122,825 $93 $232,244 $114,396 $47,583 $493 $18,244 $46,843 Packet Pg. 51
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 7Schedule A.0072018Central Service DepartmentsFD460 LOVR Impact FD500 WaterFD510 ParkingFD520 SewerFD530 TransitFD625 Jack HouseFD640 ReservoirFD653 Hazardous MatFD655 Bomb Task ForceBuilding Charge$11,744 $11,742 $516 City Council$16,965 $6,599 $20,041 $3,131 $2,757 $117 $6 City Administration$77,181 $30,022 $91,177 $14,248 $12,544 $532 $9 City Attorney$63,478 $24,692 $74,989 $11,717 $10,317 $438 $8 Administration & Records$33,538 $6,499 $40,826 $3,631 $844 $100 Finance $229,642 $89,442 $265,017 $39,705 $24 $27,639 $2,050 $66 Network Services$203,287 $59,649 $243,773 $70,537 $17,305 IT Support Services$15,122 $5,963 $16,199 $2,450 $1,386 Information Services (GIS)$92,681 $117,194 Support Services$11,057 $4,076 $12,558 $1,800 $1,638 $104 $5 Human Resources$115,312 $35,317 $114,606 $10,595 $14,128 Risk Management$353,854 $108,378 $351,687 $32,514 $43,351 Wellness Program$2,400 $788 $2,510 $286 $286 $38 Public Works Administration$13,562 $53,293 $13,560 $45,461 Building Maintenance$56,125 $48,014 $56,123 $1,197 Vehicle & Equipment Maintenace$110,503 $12,278 $185,707 $24,556 CIP Project Engineering$7,396 $194,769 $18,984 $109,959 $18,491 $3,452 Transportation/Plan Engineering$33,283 $24,582 Natural Resources Protection (Utility Services)$922 Hazard Prevention (Utility Svc)$8,300 Eng Dev Rev (Utility Services)($17,366)($17,366)Subtotal$7,396 $1,592,154 $537,277 $1,711,224 $280,861 $24 $160,203 $3,379 $94 Proposed Costs$7,396 $1,592,154 $537,277 $1,711,224 $280,861 $24 $160,203 $3,379 $94 Packet Pg. 52
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 8Schedule A.0082018Central Service DepartmentsAll OtherSubtotalDirect BilledUnallocatedTotalBuilding Charge$107,063 $107,063 City Council$175,000 $175,000 City Administration$848,833 $848,833 City Attorney$654,800 $654,800 Administration & Records$66,881 $437,294 $33,522 $470,816 Finance $197,532 $2,011,490 $162,693 $2,174,183 Network Services$2,176,815 $2,176,815 IT Support Services$174,551 $174,551 Information Services (GIS)$690,404 $690,404 Support Services($681) $150,289 $150,289 Human Resources$1,111,804 $1,111,804 Risk Management$3,418,829 $3,418,829 Wellness Program$27,860 $27,860 Public Works Administration$794,454 $32,108 $826,562 Building Maintenance$1,050,605 $1,050,605 Vehicle & Equipment Maintenace$39,903 $1,473,370 $1,473,370 CIP Project Engineering$859,944 $1,605,495 $2,465,439 Transportation/Plan Engineering$400,407 $611,235 $1,011,642 Natural Resources Protection (Utility Services)$922 ($922) $361,102 $361,102 Hazard Prevention (Utility Svc)$8,300 ($8,300) $882,422 $882,422 Eng Dev Rev (Utility Services)($34,732) $34,732 Subtotal$303,635 $16,538,302 $57,618 $3,656,469 $20,252,389 Proposed Costs$303,635 $16,538,302 $57,618 $3,656,469 $20,252,389 Packet Pg. 53
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA Central Service Cost AllocationSummary of Allocated CostsSummary page 9Schedule C.0012018DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedBuilding Charge$182,117 City Council$129,772 City Administration$907,485 City Attorney$964,048 ($264,178)Administration & Records$709,395 ($98,834)Finance $2,247,122 ($51,553)Network Services$2,284,393 IT Support Services$181,685 Information Services (GIS)$650,411 Support Services$192,014 ($256)Human Resources$1,169,237 Risk Management$4,056,501 Wellness Program$15,337 Public Works Administration$968,922 Building Maintenance$1,154,052 Vehicle & Equipment Maintenace$1,209,943 CIP Project Engineering$1,719,756 Transportation/Plan Engineering$681,496 Natural Resources Protection (Utility Services)$361,102 Hazard Prevention (Utility Svc)$882,422 Eng Dev Rev (Utility Services)Cultural Activities$20,721 Economic Development$93,772 Natural Resource Protection$74,944 Community Promotion$38,871 Human Relations$13,686 Community Development Admin$466,677 Commissions & Committees$7,657 Development Review$1,045,200 Long Range Planning$345,101 Building and Safety$428,632 Eng Dev Rev $14,644 Landscape & Park Maintenance$650,677 Swim Center Maintenance$82,454 Tree Maintenance$242,826 Streets & Sidewalk Maintenance$599,817 Pavement Maintenance$46,178 Flood Control$192,850 Traffic Signals & Lights$124,537 Development Services$5,374 Recreation Administration$192,434 Facilities - Parks and Recreation$438,745 Packet Pg. 54
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA Central Service Cost AllocationSummary of Allocated CostsSummary page 10Schedule C.0022018DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedRecreational Sports$40,247 Youth Services$117,811 Teens, Seniors and Classes$7,085 Community Services$69,294 Ranger Program$136,880 Aquatics & Sinsheimer Park$59,940 Golf Course Oper & Maint$159,433 Police Adminstration$479,054 Patrol$1,542,555 Investigations$460,289 Police Support Services$627,382 Support Services - Grant$22,225 Neighborhood Services$96,507 Traffic Safety$229,408 Fire Administration$288,433 Emergency Response$1,463,829 Fire Apparatus Service$61,376 Hazard Prevention$197,864 Training Services$27,646 Recruit Academy$41 Technical Services$22,989 Disaster Preparedness$22,060 FD210 Downtown Bid Fund$19,712 FD240 CDBG Fund$76,283 FD250 Law Enforcement Grant Fund$5,194 FD290 Tourism Bid Fund$122,825 FD300 Debt Service Fund$93 FD400 Capital Engineering$232,244 FD401 Grant CIP$114,396 FD405 TIF CIP$47,583 FD412 IT Replace$493 FD413 Facilities$18,244 FD420 Park Land Dev$46,843 FD460 LOVR Impact $7,396 FD500 Water Fund$1,592,154 FD510 Parking Fund$537,277 FD520 Sewer Fund$1,711,224 FD530 Transit Fund$280,861 FD625 Jack House Fund$24 FD640 Reservoir Operations$160,203 FD653 Hazardous Mat Task Force Fund$3,379 FD655 Bomb Task Force Fund$94 All Other$303,635 Packet Pg. 55
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA Central Service Cost AllocationSummary of Allocated CostsSummary page 11Schedule C.0032018DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedUnallocated$3,656,469 Direct Billed$57,618 Total$20,485,093 ($232,704)$20,252,389 Packet Pg. 56
Item 8
Enterprise Cost of Services Allocation Summary‐2019‐20 using 2017‐18 Actual AmountsAllocation TypeWater EnterpriseSewer EnterpriseTotal Enterprise AllocationPublic Safety 213,588$ 207,716$ 421,305$ Right‐of‐Way Maintenance 730,149$ 515,621$ 1,245,769$ Direct Credit for Private Sec. ‐$(4,822)$(4,822)$Total943,737$ 718,515$ 1,662,252$ APPENDIX A - COST OF SERVICES ALLOCATIONSPacket Pg. 57Item 8
PUBLIC SAFETY ALLOCATION
I. City of San Luis Obispo Capital Assets Water Sewer Other Governmental
Total Enterprise Fund Enterprise Fund Enterprise Funds Activities
A. Net Book Value [1]
Capital Assets, net depreciation 377,458,239$ 72,413,940$ 77,771,452$ 30,716,377$ 196,556,470$
Adjusted Capital Assets 377,458,239$ 72,413,940$ 77,771,452$ 30,716,377$ 196,556,470$
B. Net Book Value Escalated to 2013 Value [3]
Average Asset Acquisition Date [2] [4]Total 1992 1998 1997 1996
ENR CCI [5]
Base Year ‐ Acquisition Date 6,349 6,852 6,664 6,558
2013 10,455 10,455 10,455 10,455
Construction Cost Inflation Factor Enterprise 1.65 1.53 1.57 1.59
2016 Value [4]599,450,549$ 119,253,647$ 118,667,026$ 48,193,489$ 313,336,387$
II. Enterprise as a Portion of Total Value in City
A. Property Assessed Value
Non‐Municipal Property Assessed Value
Taxable property [6]8,179,683,454$
Tax exempt property [7]408,984,173$
Total Assessed Value 8,588,667,627$
Market Value Adjustment Factor 1.403
Assessed Value Factored up to Market Value 12,046,933,607$
Municipal City property (from IB above)599,450,549$
Total Value in City 12,646,384,156$
Water Sewer
Enterprise Fund Enterprise Fund
C. Enterprise Allocation Factor
Total Value in City (from above)12,646,384,156$ 12,646,384,156$
Enterprise Value (from IB above)119,253,647$ 118,667,026$
Enterprise Value as a Percent of Total Value in City 0.94%0.94%
III. Enterprise Share of Public Safety Budget
A. Public Safety Budget
Fire Budget [8]11,970,241$
Police Budget [8]10,679,974$
Total Public Safety Budget 22,650,215$
B. Enterprise Allocation
Allocation to Enterprise (from IIC above)0.94%0.94%
Public Safety Budget (from above)22,650,215$ 22,650,215$
Enterprise Proportional Share of Public Safety 426,126$ 213,588$ 212,538$
Less: Enterprise Security Expense ‐$ (4,822)$
Adjusted Enterprise Proportional Share of Public Safety 421,305$ 213,588$ 207,716$
1.
HF&H Consultants, LLC
5/28/2019 5:56 PM Preliminary ‐ Subject to Revision
_2017 ‐18 Cost of Services Calculation (version 1)
1 Public Safety AllocationPacket Pg. 58
Item 8
RIGHT‐OF‐WAY ALLOCATION
I. Right‐Of‐Way Maintenance Expenses
Street reconstruction budget [1]5,416,388$
Total 5,416,388$
II. Functional Allocation Factors
Surface activities
Vehicles 57%
Drainage [1]10%
Surface subtotal [2]67%
Subsurface activities
Pipelines (liquids)
Water [3]13%
Sanitary sewers [3]10%
Pipeline subtotal 23%
"Dry" utilities (telecom, gas, electric) [4]10%
Subsurface subtotal [2]33%
Total 100%
1. Estimate of drainage impact.
2. Water Fund to General Fund Transfer Study, The City of Fullerton, CA, March 2012.
3. City of San Luis Obispo CAFR for the Fiscal Year ending June 30,
2018 O i I di d C i l A I di b4. Estimate of "dry" utility impacts based on [3] and Utility Operations Impacts on Street Maintenance, The City of Roseville, CA, September 2003.
III. Pipeline Allocation Factors
Pipeline Inventory [1] Miles
Miles of waterline 194 58.61%
Miles of sewerline 137 41.39%
331 100.00%
IV. Cost Allocations
Surface activities
Vehicles 3,087,341$
Drainage 541,639$
Surface subtotal 3,628,980$
Subsurface activities
Pipelines (liquids)
Water 730,149$
Sanitary sewers 515,621$
Pipeline subtotal 1,245,769$
"Dry" utilities (telecom, gas, electric)541,639$
Subsurface subtotal 1,787,408$
Total 5,416,388$
V. Summary
Total Right of Way Allocation
Allocation Amount
% of Total
ROW Budget
Water Enterprise Allocation 730,149$ 13%
Less: Existing pavement repair expense paid
directly by the Water Enterprise [1]
Sewer Enterprise Allocation 515,621$ 10%
Less: Existing pavement repair expense paid
directly by the Sewer Enterprise [2]
Total Enterprise Allocation to Right of Way 1,245,769$ 23%
Total ROW budget 5,416,388$
2. City of San Luis Obispo Capital Improvement Plan, Project Detail ‐ Wastewater Collection System Improvements ‐ estimate based on
costs attributed to trench repair and raising valve covers in the Water Distribution project.
1. City of San Luis Obispo Capital Improvement Plan, Project Detail ‐ Streets, Street Reconstruction and Resurfacing, investment needed
to meet the pavement management goals for FY
1. City of San Luis Obispo Capital Improvement Plan, Project Detail ‐ Water Distribution System Improvements ‐ estimate based on costs
attributed to trench repair and raising valve covers.
1. City of San Luis Obispo CAFR for the Fiscal Year ending June 30, 2018, Operating Indicators and Capital Asset Indicators by Function.
HF&H Consultants, LLC
5/28/2019 5:18 PM Preliminary ‐ Subject to Revision
_2017 ‐18 Cost of Services Calculation
2 Right of Way AllocationPacket Pg. 59
Item 8
CITY OF SAN LUIS OBISPO
FULL COST ALLOCATION PLAN
FY2018
5/10/2019
Central Service Departments
Cultural
Activities Econ Dev
Nat Res
Protection
Comm
Promotion
Human
Relations
Comm Dev
Admin
Commissions
& Comm
Building Charge 248 226 483 15,463
City Council 881 672 1,002 1,085 630 1,912 98
City Administration 4,006 55,737 4,562 4,937 2,868 8,697 447
City Attorney 3,295 2,516 3,753 4,060 2,359 7,153 368
Administration & Records 5,784 12,962 9,807 62,667 4,391
Finance 10,150 7,566 9,709 13,175 7,555 18,953 2,127
Network Services 4,327 7,091 1,412 24,769
IT Support Services 501 890 287 3,109
Information Services (GIS)214,240
Support Services 382 402 655 497 274 1,541 154
Human Resources 3,532 7,063 883 17,659
Risk Management 10,838 21,675 2,710 54,189
Wellness Program 72 143 18 462 72
Public Works Administration
Building Maintenance 1,759 1,599 3,421 35,863
Vehicle & Equipment Maintenace 1,535
CIP Project Engineering
Transportation/Plan Engineering
Natural Resources Protection (Utility Services)
Hazard Prevention (Utility Svc)
Eng Dev Rev (Utility Services)- - - - - - -
Proposed Costs 20,721 93,772 74,944 38,871 13,686 466,677 7,657
Packet Pg. 60
Item 8
CITY OF SAN LUIS OBISPO
FULL COST ALLOCATION PLAN
FY2018
5/10/2019
Central Service Departments
Building Charge
City Council
City Administration
City Attorney
Administration & Records
Finance
Network Services
IT Support Services
Information Services (GIS)
Support Services
Human Resources
Risk Management
Wellness Program
Public Works Administration
Building Maintenance
Vehicle & Equipment Maintenace
CIP Project Engineering
Transportation/Plan Engineering
Natural Resources Protection (Utility Services)
Hazard Prevention (Utility Svc)
Eng Dev Rev (Utility Services)
Proposed Costs
Development
Review
Long Range
Plan
Building &
Safety
Eng Dev
Rev
Landscape/P
rk Maint
Swim
Center
Maint Tree Maint
3,522 3,522 9,793 2,646 20,355 3,132
4,596 2,604 4,463 6,661 1,275 1,512
20,908 11,849 20,307 30,305 5,805 6,881
17,196 9,746 16,702 24,924 4,773 5,659
26,618 17,565 7,454 2,784 5,971 422 5,129
38,179 25,538 46,567 8 79,306 16,914 14,683
193,956 12,919 45,035 49,230 8,023 17,575
6,391 1,848 4,956 6,012 849 2,267
3,527 1,571 44,796 4,557 773 1,153
34,964 10,595 47,679 42,382 3,532 14,128
107,294 32,514 146,311 130,054 10,838 43,351
996 286 1,113 1,082 143 323
344,994 97,725 56,291 26,038 44,433
8,168 8,168 22,713 6,137 35,467 5,862
10,743 3,069 158,080 3,069 76,738
233,891 108,651
- - - - - - -
1,045,200 345,101 428,632 14,644 650,677 82,454 242,826
Packet Pg. 61
Item 8
CITY OF SAN LUIS OBISPO
FULL COST ALLOCATION PLAN
FY2018
5/10/2019
Central Service Departments
Building Charge
City Council
City Administration
City Attorney
Administration & Records
Finance
Network Services
IT Support Services
Information Services (GIS)
Support Services
Human Resources
Risk Management
Wellness Program
Public Works Administration
Building Maintenance
Vehicle & Equipment Maintenace
CIP Project Engineering
Transportation/Plan Engineering
Natural Resources Protection (Utility Services)
Hazard Prevention (Utility Svc)
Eng Dev Rev (Utility Services)
Proposed Costs
St/Sidewalk
Maint
Pavement
Maint
Flood
Control
Traffic
Signals/Light
s
Dev
Services Rec Admin
Facilities -
Prk & Rec
11,744 11,744
2,853 682 1,086 275 1,957 561
12,980 3,107 4,939 1,250 8,903 2,550
10,676 2,555 4,062 1,028 7,322 2,096
7,818 4,180 1,507 3,209 211 6,839 5,100
33,731 13,712 13,484 2,308 18,916 7,158
31,616 5,480 11,079 28,797 24,487
4,080 898 1,097 3,137 1,072
29,550
2,413 1,087 691 230 1,511 725
34,081 21,721 7,063 17,659 3,532
104,585 66,652 21,675 54,189 10,838
763 512 143 72 430 313
51,313 21,220 26,564
30,254 30,254 4,889 7,085 380,313
260,910 53,717 24,556 6,139
- - - - - - -
599,817 46,178 192,850 124,537 5,374 192,434 438,745
Packet Pg. 62
Item 8
CITY OF SAN LUIS OBISPO
FULL COST ALLOCATION PLAN
FY2018
5/10/2019
Central Service Departments
Building Charge
City Council
City Administration
City Attorney
Administration & Records
Finance
Network Services
IT Support Services
Information Services (GIS)
Support Services
Human Resources
Risk Management
Wellness Program
Public Works Administration
Building Maintenance
Vehicle & Equipment Maintenace
CIP Project Engineering
Transportation/Plan Engineering
Natural Resources Protection (Utility Services)
Hazard Prevention (Utility Svc)
Eng Dev Rev (Utility Services)
Proposed Costs
Recreationa
l Sports
Youth
Services
Teen/Seni
ors/Class
Community
Services
Ranger
Program
Aquatics/
Sinsheimer
Prk Golf Course
695 2,517 696 904 1,127 1,699
3,162 11,452 3,165 4,112 5,124 7,729
2,600 9,419 2,603 3,381 4,215 6,356
953 4,171 645 1,634 2,017 1,446
10,257 35,943 10,091 12,706 14,962 21,870
11,881 26,628 22,728 14,815 13,173
1,910 3,153 2,581 1,079 1,652
801 3,278 639 1,249 1,546 1,495
3,532 7,063 3,532 10,595 3,532 14,128
10,838 21,675 10,838 32,514 10,838 43,351
324 1,417 219 555 685 491
7,085 7,085 7,085 7,085 7,087
36,834 46,043
- - - - - - -
40,247 117,811 7,085 69,294 136,880 59,940 159,433
Packet Pg. 63
Item 8
CITY OF SAN LUIS OBISPO
FULL COST ALLOCATION PLAN
FY2018
5/10/2019
Central Service Departments
Building Charge
City Council
City Administration
City Attorney
Administration & Records
Finance
Network Services
IT Support Services
Information Services (GIS)
Support Services
Human Resources
Risk Management
Wellness Program
Public Works Administration
Building Maintenance
Vehicle & Equipment Maintenace
CIP Project Engineering
Transportation/Plan Engineering
Natural Resources Protection (Utility Services)
Hazard Prevention (Utility Svc)
Eng Dev Rev (Utility Services)
Proposed Costs
Police Admin Patrol
Investigation
s
Police
Support Svc
Supp Svcs -
Grant
Neighborho
od Svcs Traffic Safety
4,457 21,030 6,592 6,631 652 2,003
20,277 95,672 29,988 30,168 2,965 9,111
16,677 78,686 24,663 24,811 2,439 7,493
23,454 9,067 2,530 7,207 1,394 3,459 3,631
48,041 156,773 48,318 55,728 7,267 16,020
71,402 282,311 65,954 181,416 32,412 24,754
3,807 31,697 6,989 8,823 3,573 2,077
149,431
1,931 9,113 2,856 2,873 636 1,311
19,425 151,867 42,382 70,636 3,532 14,128
66,697 466,026 130,054 216,756 10,838 43,351
394 3,081 859 1,502 229 286
20,831 20,831 20,831 20,831 20,831 20,831 20,831
32,230 216,401 78,273 7,674 84,412
- - - - - - -
479,054 1,542,555 460,289 627,382 22,225 96,507 229,408
Packet Pg. 64
Item 8
CITY OF SAN LUIS OBISPO
FULL COST ALLOCATION PLAN
FY2018
5/10/2019
Central Service Departments
Building Charge
City Council
City Administration
City Attorney
Administration & Records
Finance
Network Services
IT Support Services
Information Services (GIS)
Support Services
Human Resources
Risk Management
Wellness Program
Public Works Administration
Building Maintenance
Vehicle & Equipment Maintenace
CIP Project Engineering
Transportation/Plan Engineering
Natural Resources Protection (Utility Services)
Hazard Prevention (Utility Svc)
Eng Dev Rev (Utility Services)
Proposed Costs
Fire Admin
Emergency
Response
Fire
Apparatus
Hazard
Prevention
Training
Services
Recruit
Academy
Technical
Services
2,417 29,407 1,129 2,451 259 2 130
10,995 133,789 5,134 11,150 1,180 9 593
9,043 110,035 4,223 9,171 971 7 488
3,683 11,251 422 7,259 2,787
21,531 209,205 14,883 21,913 3,413 22 2,797
61,776 261,543 5,186 35,165
2,336 21,783 808 3,095
87,308
1,517 17,912 710 1,946 112 1 57
14,128 158,930 7,063 21,191
43,351 487,701 21,675 65,026
305 3,349 143 573
30,043 18,924 18,924 18,924 18,924
- - - - - - -
288,433 1,463,829 61,376 197,864 27,646 41 22,989
Packet Pg. 65
Item 8
CITY OF SAN LUIS OBISPO
FULL COST ALLOCATION PLAN
FY2018
5/10/2019
Central Service Departments
Building Charge
City Council
City Administration
City Attorney
Administration & Records
Finance
Network Services
IT Support Services
Information Services (GIS)
Support Services
Human Resources
Risk Management
Wellness Program
Public Works Administration
Building Maintenance
Vehicle & Equipment Maintenace
CIP Project Engineering
Transportation/Plan Engineering
Natural Resources Protection (Utility Services)
Hazard Prevention (Utility Svc)
Eng Dev Rev (Utility Services)
Proposed Costs
Disaster
Prep
FD210
Downtown
Bid
FD240
CDBG
FD250 Law
Enforc
Grant
FD290
Tourism Bid
FD300
Debt
Service
FD400 Cap
Eng
183
99 923 357 301 4,101
449 4,199 1,626 1,371 18,662
370 3,454 1,337 1,128 15,348
7,178 369
2,175 10,736 3,991 2,264 49,635 93
5,324
674
43 400 266 130 1,971
3,529 6,180
10,837 18,966
72 125
18,924 1,287
47,090 232,244
- - - - - - -
22,060 19,712 76,283 5,194 122,825 93 232,244
Packet Pg. 66
Item 8
CITY OF SAN LUIS OBISPO
FULL COST ALLOCATION PLAN
FY2018
5/10/2019
Central Service Departments
Building Charge
City Council
City Administration
City Attorney
Administration & Records
Finance
Network Services
IT Support Services
Information Services (GIS)
Support Services
Human Resources
Risk Management
Wellness Program
Public Works Administration
Building Maintenance
Vehicle & Equipment Maintenace
CIP Project Engineering
Transportation/Plan Engineering
Natural Resources Protection (Utility Services)
Hazard Prevention (Utility Svc)
Eng Dev Rev (Utility Services)
Proposed Costs
FD401 Grant
CIP
FD405 TIF
CIP
FD412 IT
Replace
FD413
Facilities
FD420 Park
Land Dev
FD460
LOVR
Impact FD500 Water
11,744
16,965
77,181
63,478
33,538
229,642
203,287
15,122
92,681
11,057
115,312
353,854
2,400
13,562
56,125
110,503
114,396 47,583 493 18,244 46,843 7,396 194,769
8,300
- - - - - - (17,366)
114,396 47,583 493 18,244 46,843 7,396 1,592,154
Packet Pg. 67
Item 8
CITY OF SAN LUIS OBISPO
FULL COST ALLOCATION PLAN
FY2018
5/10/2019
Central Service Departments
Building Charge
City Council
City Administration
City Attorney
Administration & Records
Finance
Network Services
IT Support Services
Information Services (GIS)
Support Services
Human Resources
Risk Management
Wellness Program
Public Works Administration
Building Maintenance
Vehicle & Equipment Maintenace
CIP Project Engineering
Transportation/Plan Engineering
Natural Resources Protection (Utility Services)
Hazard Prevention (Utility Svc)
Eng Dev Rev (Utility Services)
Proposed Costs
FD510
Parking FD520 Sewer
FD530
Transit
FD625
Jack
House
FD640
Reservoir
FD653
Hazardous
Mat
FD655
Bomb
Task Force
11,742 516
6,599 20,041 3,131 2,757 117 6
30,022 91,177 14,248 12,544 532 9
24,692 74,989 11,717 10,317 438 8
6,499 40,826 3,631 844 100
89,442 265,017 39,705 24 27,639 2,050 66
59,649 243,773 70,537 17,305
5,963 16,199 2,450 1,386
117,194
4,076 12,558 1,800 1,638 104 5
35,317 114,606 10,595 14,128
108,378 351,687 32,514 43,351
788 2,510 286 286 38
53,293 13,560 45,461
48,014 56,123 1,197
12,278 185,707 24,556
18,984 109,959 18,491 3,452
33,283 24,582
922
- (17,366) - - - - -
537,277 1,711,224 280,861 24 160,203 3,379 94
Packet Pg. 68
Item 8
CITY OF SAN LUIS OBISPO
FULL COST ALLOCATION PLAN
FY2018
5/10/2019
Central Service Departments
Building Charge
City Council
City Administration
City Attorney
Administration & Records
Finance
Network Services
IT Support Services
Information Services (GIS)
Support Services
Human Resources
Risk Management
Wellness Program
Public Works Administration
Building Maintenance
Vehicle & Equipment Maintenace
CIP Project Engineering
Transportation/Plan Engineering
Natural Resources Protection (Utility Services)
Hazard Prevention (Utility Svc)
Eng Dev Rev (Utility Services)
Proposed Costs
All Other Subtotal Direct Billed Unallocated Total
107,063 107,063
175,000 175,000
848,833 848,833
654,800 654,800
66,881 437,294 33,522 470,816
197,532 2,011,490 162,693 2,174,183
2,176,815 2,176,815
174,551 174,551
690,404 690,404
(681) 150,289 150,289
1,111,804 1,111,804
3,418,829 3,418,829
27,860 27,860
794,454 32,108 826,562
1,050,605 1,050,605
39,903 1,473,370 1,473,370
859,944 1,605,495 2,465,439
400,407 611,235 1,011,642
922 (922) 361,102 361,102
8,300 (8,300) 882,422 882,422
- (34,732) 34,732 - -
303,635 16,538,302 57,618 3,656,469 20,252,389
Packet Pg. 69
Item 8
CITY OF SAN LUIS OBISPO, CA
2 CFR PART 200
COST ALLOCATION PLAN
Fiscal Year 2018
Prepared May 17, 2019
1870 Divot Road
Carson City, NV 89701
775-883-3182
www.costplans.com
email: mahoney@costplans.com
Packet Pg. 70
Item 8
Packet Pg. 71
Item 8
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2018
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, 2018. Statistics used to allocate costs were taken from FY2018 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. Packet Pg. 72Item 8
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2018
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. Packet Pg. 73Item 8
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2018
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.
Packet Pg. 74Item 8
This Page Intentionally Left Blank Packet Pg. 75
Item 8
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 2018 (July 1, 2017 through June 30, 2018) 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: _____________________________________________________ Packet Pg. 76Item 8
Packet Pg. 77Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0012018SchedulePageSummary ReportsAllocated Costs by DepartmentA 1Summary of Allocated CostsC 9Detail of Allocated CostsD 12Summary of Allocation BasisE 21Building 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 Administration2.04 35Detail Allocation - IT & GIS2.05 37Detail Allocation - Economic Development2.06 38Allocation Summary2.07 39City AttorneyNarrative3.01Costs to be Allocated3.02 42Costs by Function3.03 43Detail Allocation - City Attorney3.04 44Allocation Summary3.05 46Administration & RecordsNarrative4.01Costs to be Allocated4.02 49Costs by Function4.03 50Detail Allocation - City Clerk Services4.04 51Detail Allocation - Public Counter/Main City Phone4.05 53Allocation Summary4.06 55Finance Narrative5.01Costs to be Allocated5.02 58
Packet Pg. 78
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0022018SchedulePageCosts by Function5.03 59Detail Allocation - Accounts Payable5.04 61Detail Allocation - Payroll5.05 63Detail Allocation - General Finance5.06 65Detail Allocation - Utility Billing5.07 67Detail Allocation - Utility Billing Costs5.08 68Detail Allocation - Cashier5.09 69Detail Allocation - Budget5.10 70Detail Allocation - Purchasing5.11 72Allocation Summary5.12 74Network ServicesNarrative6.01Costs to be Allocated6.02 77Costs by Function6.03 78Detail Allocation - Network Services & Desktop Support6.04 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 - Paging Service6.12 91Detail Allocation - Cellular Data Services6.13 92Detail Allocation - Telephones6.14 94Detail Allocation - Cuesta Peak6.15 96Detail Allocation - South Hills6.16 97Detail Allocation - Tassajara6.17 98Detail Allocation - Department Direct Costs6.18 99Allocation Summary6.19 100IT Support ServicesNarrative7.01Costs to be Allocated7.02 105Costs by Function7.03 106Detail Allocation - Network Services & Desktop Support7.04 108Detail Allocation - MDC Support7.05 110Detail Allocation - Tablet Support7.06 111Detail Allocation - Server Support7.07 112Detail Allocation - Network Support7.08 114Detail Allocation - Radios7.09 116Detail Allocation - Cell Phones7.10 117Detail Allocation - Cellular Data Services7.11 118Detail Allocation - Telehpone7.12 120Allocation Summary7.13 122
Packet Pg. 79
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0032018SchedulePageInformation Services (GIS)Narrative8.01Costs to be Allocated8.02 127Costs by Function8.03 128Detail Allocation - GIS8.04 129Allocation Summary8.05 130Support ServicesNarrative9.01Costs to be Allocated9.02 132Costs by Function9.03 133Detail Allocation - General Support Services9.04 134Detail Allocation - Postage9.05 136Detail Allocation - Parking9.06 138Allocation Summary9.07 139Human ResourcesNarrative10.01Costs to be Allocated10.02 142Costs by Function10.03 143Detail Allocation - Human Resources10.04 144Allocation Summary10.05 146Risk ManagementNarrative11.01Costs to be Allocated11.02 149Costs by Function11.03 150Detail Allocation - Risk Management11.04 151Detail Allocation - Workers Comp Premiums11.05 153Detail Allocation - Police11.06 155Allocation Summary11.07 156Wellness ProgramNarrative12.01Costs to be Allocated12.02 159Costs by Function12.03 160Detail Allocation - Wellness Program12.04 161Allocation Summary12.05 163Public Works AdministrationNarrative13.01Costs to be Allocated13.02 166Costs by Function13.03 167
Packet Pg. 80
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0042018SchedulePageDetail Allocation - Deputy Director/City Engineer13.04 168Detail Allocation - Director13.05 169Detail Allocation - Development Review13.06 170Detail Allocation - Long Range Planning13.07 171Detail Allocation - Utilities13.08 172Allocation Summary13.09 173Building MaintenanceNarrative14.01Costs to be Allocated14.02 175Costs by Function14.03 176Detail Allocation - Janitorial - Other14.04 177Detail Allocation - Janitorial - City Hall14.05 178Detail Allocation - Janitorial - Corp Yard14.06 179Detail Allocation - Janitorial - 919 Palm Street14.07 180Detail Allocation - Utilities14.08 181Detail Allocation - Parking Facility Maintenance14.09 183Detail Allocation - Utility Facilities14.10 184Detail Allocation - Maintenance14.11 185Allocation Summary14.12 187Vehicle & Equipment MaintenaceNarrative15.01Costs to be Allocated15.02 190Costs by Function15.03 191Detail Allocation - Fleet15.04 192Allocation Summary15.05 193CIP Project EngineeringNarrative16.01Costs to be Allocated16.02 195Costs by Function16.03 196Detail Allocation - Project Engineering16.04 197Allocation Summary16.05 198Transportation/Plan EngineeringNarrative17.01Costs to be Allocated17.02 200Costs by Function17.03 201Detail Allocation - Parking17.04 202Detail Allocation - Transit17.05 203Detail Allocation - Development Review17.06 204Detail Allocation - Long Range Plan17.07 205Allocation Summary17.08 206
Packet Pg. 81
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0052018SchedulePageNatural Resources Protection (Utility Services)Narrative18.01Costs to be Allocated18.02 208Costs by Function18.03 209Detail Allocation - Program Support18.04 210Allocation Summary18.05 211Hazard Prevention (Utility Svc)Narrative19.01Costs to be Allocated19.02 213Costs by Function19.03 214Detail Allocation - Fire Hydrant19.04 215Allocation Summary19.05 216Eng Dev Rev (Utility Services)Narrative20.01Costs to be Allocated20.02 218Costs by Function20.03 219Detail Allocation - Utility Services20.04 220Allocation Summary20.05221Packet Pg. 82
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 1Schedule A.0012018Central Service DepartmentsCity CouncilCultural ActivitiesEcon DevNat Res ProtectionComm PromotionHuman RelationsComm Dev AdminCommissions & CommDevelopment ReviewBuilding Charge$5,647 $248 $226 $483 $15,463 $3,522 City Administration$1,635 $3,994 $55,594 $4,549 $4,922 $2,860 $8,672 $446 $20,849 City Attorney$1,344 $3,282 $2,506 $3,739 $4,044 $2,350 $7,126 $366 $17,131 Administration & Records$46,371 $5,667 $12,694 $9,600 $61,366 $4,302 $26,108 Finance $3,290 $10,116 $7,540 $9,675 $13,132 $7,532 $18,890 $2,120 $38,052 Network Services$17,601 $4,312 $7,068 $1,398 $24,672 $193,388 IT Support Services$2,455 $499 $883 $283 $3,107 $6,361 Information Services (GIS)$213,640 Support Services$155 $380 $400 $653 $495 $272 $1,537 $153 $3,516 Human Resources$3,520 $7,041 $881 $17,603 $34,853 Risk Management$10,806 $21,611 $2,701 $54,030 $106,981 Wellness Program$72 $143 $18 $461 $72 $994 Public Works Administration$343,833 Building Maintenance$33,281 $1,464 $1,331 $2,846 $35,735 $8,139 Vehicle & Equipment Maintenace$1,530 CIP Project EngineeringTransportation/Plan Engineering$233,165 Natural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$111,779 $19,484 $92,473 $72,915 $37,474 $13,014 $462,302 $7,459 $1,036,892 Proposed Costs$111,779 $19,484 $92,473 $72,915 $37,474 $13,014 $462,302 $7,459 $1,036,892 Packet Pg. 83
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 2Schedule A.0022018Central Service DepartmentsLong Range PlanBuilding & SafetyEng Dev Rev Landscape/Prk MaintSwim Center MaintTree MaintSt/Sidewalk MaintPavement MaintFlood ControlBuilding Charge$3,522 $9,793 $2,646 $20,355 $3,132 $11,744 $11,744 City Administration$11,815 $20,249 $30,218 $5,788 $6,861 $12,943 $3,098 City Attorney$9,709 $16,639 $24,831 $4,756 $5,637 $10,636 $2,545 Administration & Records$17,208 $7,356 $2,726 $5,902 $420 $5,037 $7,695 $4,091 $1,503 Finance $25,454 $46,412 $8 $79,042 $16,858 $14,634 $33,621 $13,669 Network Services$12,871 $44,884 $49,063 $7,998 $17,516 $31,506 $5,461 IT Support Services$1,837 $4,934 $5,984 $845 $2,256 $4,059 $893 Information Services (GIS)Support Services$1,565 $44,636 $4,540 $770 $1,149 $2,405 $1,083 Human Resources$10,562 $47,527 $42,246 $3,520 $14,082 $33,973 $21,651 Risk Management$32,418 $145,883 $129,673 $10,806 $43,225 $104,279 $66,457 Wellness Program$286 $1,110 $1,079 $143 $321 $761 $511 Public Works Administration$97,397 $56,103 $25,947 $44,285 $51,141 $21,149 Building Maintenance$8,139 $22,634 $6,115 $35,345 $5,841 $30,149 $30,149 Vehicle & Equipment Maintenace$10,710 $3,060 $157,601 $3,060 $76,506 $260,118 $53,554 CIP Project EngineeringTransportation/Plan Engineering$108,314 Natural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$341,097 $422,767 $14,555 $641,982 $80,911 $240,482 $595,030 $45,984 $191,574 Proposed Costs$341,097 $422,767 $14,555 $641,982 $80,911 $240,482 $595,030 $45,984 $191,574 Packet Pg. 84
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 3Schedule A.0032018Central Service DepartmentsTraffic Signals/LightsDev ServicesRec AdminFacilities - Prk & RecRecreational SportsYouth ServicesTeen/Seniors/ClassCommunity ServicesRanger ProgramBuilding ChargeCity Administration$4,925 $1,246 $8,877 $2,542 $3,153 $11,419 $3,155 $4,099 City Attorney$4,048 $1,024 $7,295 $2,088 $2,590 $9,383 $2,593 $3,369 Administration & Records$3,148 $211 $6,718 $5,007 $951 $4,158 $643 $1,629 Finance $13,438 $2,301 $18,851 $7,135 $10,224 $35,823 $10,055 $12,664 Network Services$11,043 $28,696 $24,391 $11,841 $26,533 $22,648 IT Support Services$1,087 $3,121 $1,063 $1,897 $3,139 $2,567 Information Services (GIS)$29,469 Support Services$689 $229 $1,506 $722 $799 $3,267 $638 $1,244 Human Resources$7,041 $17,603 $3,520 $3,520 $7,041 $3,520 $10,562 Risk Management$21,611 $54,030 $10,806 $10,806 $21,611 $10,806 $32,418 Wellness Program$143 $72 $429 $311 $323 $1,413 $219 $554 Public Works Administration$26,476 Building Maintenance$4,872 $7,061 $378,995 $7,061 $7,061 $7,061 $7,061 $7,060 Vehicle & Equipment Maintenace$24,482 $6,124 $36,722 CIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$123,003 $5,083 $189,780 $436,580 $39,427 $114,914 $7,061 $68,362 $135,536 Proposed Costs$123,003 $5,083 $189,780 $436,580 $39,427 $114,914 $7,061 $68,362 $135,536 Packet Pg. 85
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 4Schedule A.0042018Central Service DepartmentsAquatics/ Sinsheimer PrkGolf CoursePolice AdminPatrolInvestigationsPolice Support SvcSupp Svcs - GrantNeighborhood SvcsTraffic SafetyBuilding ChargeCity Administration$5,111 $7,707 $20,219 $95,397 $29,901 $30,081 $2,957 $9,085 City Attorney$4,199 $6,332 $16,614 $78,391 $24,571 $24,719 $2,429 $7,465 Administration & Records$2,012 $1,442 $22,978 $9,040 $2,523 $7,135 $1,363 $3,398 $3,569 Finance $14,912 $21,797 $47,879 $156,252 $48,156 $55,544 $7,242 $15,967 Network Services$14,764 $13,127 $71,179 $281,406 $65,744 $180,797 $32,303 $24,672 IT Support Services$1,071 $1,643 $3,783 $31,576 $6,961 $8,781 $3,556 $2,068 Information Services (GIS)$149,012 Support Services$1,540 $1,489 $1,925 $9,082 $2,847 $2,864 $632 $1,305 Human Resources$3,520 $14,082 $19,363 $151,381 $42,246 $70,410 $3,520 $14,082 Risk Management$10,806 $43,225 $66,501 $464,663 $129,673 $216,123 $10,806 $43,225 Wellness Program$685 $491 $393 $3,073 $857 $1,499 $229 $286 Public Works AdministrationBuilding Maintenance$20,761 $20,761 $20,761 $20,761 $20,761 $20,761 $20,761 Vehicle & Equipment Maintenace$45,903 $32,132 $215,745 $78,035 $7,650 $84,156 CIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$58,620 $157,238 $472,739 $1,516,767 $452,275 $618,714 $22,124 $95,483 $226,641 Proposed Costs$58,620 $157,238 $472,739 $1,516,767 $452,275 $618,714 $22,124 $95,483 $226,641 Packet Pg. 86
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 5Schedule A.0052018Central Service DepartmentsFire AdminEmergency ResponseFire ApparatusHazard PreventionTraining ServicesRecruit AcademyTechnical ServicesDisaster PrepFD210 Downtown BidBuilding ChargeCity Administration$10,963 $133,404 $5,119 $11,118 $1,176 $9 $592 $448 $4,188 City Attorney$9,009 $109,623 $4,207 $9,136 $967 $7 $487 $368 $3,440 Administration & Records$3,621 $11,191 $420 $7,138 $2,728 Finance $21,458 $208,510 $14,833 $21,837 $3,402 $22 $2,787 $2,166 $10,701 Network Services$61,587 $260,682 $5,169 $35,050 IT Support Services$2,322 $21,690 $802 $3,079 Information Services (GIS)$87,063 Support Services$1,512 $17,850 $707 $1,940 $112 $1 $56 $43 $398 Human Resources$14,082 $158,423 $7,041 $21,123 Risk Management$43,225 $486,276 $21,611 $64,836 Wellness Program$304 $3,341 $143 $572 Public Works AdministrationBuilding Maintenance$29,948 $18,861 $18,861 $18,861 $18,861 $18,861 Vehicle & Equipment MaintenaceCIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$285,094 $1,429,851 $60,052 $194,690 $27,246 $39 $22,783 $21,886 $18,727 Proposed Costs$285,094 $1,429,851 $60,052 $194,690 $27,246 $39 $22,783 $21,886 $18,727 Packet Pg. 87
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 6Schedule A.0062018Central Service DepartmentsFD240 CDBGFD250 Law Enforc GrantFD290 Tourism BidFD300 Debt ServiceFD400 Cap EngFD401 Grant CIPFD405 TIF CIPFD412 IT ReplaceFD413 FacilitiesBuilding Charge$183 City Administration$1,621 $1,368 $18,608 City Attorney$1,332 $1,123 $15,291 Administration & Records$7,030 $368 Finance $3,979 $2,258 $49,471 $95 Network Services$5,305 IT Support Services$672 Information Services (GIS)Support Services$264 $130 $1,964 Human Resources$3,520 $6,161 Risk Management$10,815 $18,911 Wellness Program$72 $125 Public Works AdministrationBuilding Maintenance$1,071 Vehicle & Equipment MaintenaceCIP Project Engineering$46,946 $231,533 $114,046 $47,438 $492 $18,189 Transportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Rev (Utility Services)Subtotal$75,579 $4,879 $118,130 $95 $231,533 $114,046 $47,438 $492 $18,189 Proposed Costs$75,579 $4,879 $118,130 $95 $231,533 $114,046 $47,438 $492 $18,189 Packet Pg. 88
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 7Schedule A.0072018Central Service DepartmentsFD420 Park Land DevFD460 LOVR Impact FD500 WaterFD510 ParkingFD520 SewerFD530 TransitFD625 Jack HouseFD640 ReservoirFD653 Hazardous MatBuilding Charge$11,744 $11,742 $516 City Administration$76,959 $29,936 $90,915 $14,206 $12,508 $530 City Attorney$63,240 $24,599 $74,708 $11,674 $10,278 $436 Administration & Records$32,957 $6,404 $40,096 $3,569 $841 $105 Finance $228,915 $89,161 $264,177 $39,575 $24 $27,547 $2,042 Network Services$202,629 $59,453 $242,978 $70,327 $17,249 IT Support Services$15,049 $5,952 $16,117 $2,440 $1,379 Information Services (GIS)$92,421 $116,866 Support Services$11,018 $4,062 $12,515 $1,794 $1,631 $104 Human Resources$114,944 $35,205 $114,240 $10,562 $14,082 Risk Management$352,820 $108,060 $350,658 $32,418 $43,225 Wellness Program$2,395 $787 $2,504 $286 $286 $32 Public Works Administration$13,461 $53,113 $13,460 $45,307 Building Maintenance$55,937 $47,864 $55,934 $1,192 Vehicle & Equipment Maintenace$110,167 $12,241 $185,142 $24,482 CIP Project Engineering$46,699 $7,373 $194,173 $18,926 $109,622 $18,434 $3,440 Transportation/Plan Engineering$33,179 $24,506 Natural Resources Protection (Utility Services)$922 Hazard Prevention (Utility Svc)$8,300 Eng Dev Rev (Utility Services)($17,366)($17,366)Subtotal$46,699 $7,373 $1,569,763 $528,942 $1,685,230 $276,806 $24 $156,948 $3,249 Proposed Costs$46,699 $7,373 $1,569,763 $528,942 $1,685,230 $276,806 $24 $156,948 $3,249 Packet Pg. 89
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 8Schedule A.0082018Central Service DepartmentsFD655 Bomb Task ForceAll OtherSubtotalDirect BilledUnallocatedTotalBuilding Charge$112,710 $112,710 City Administration$12 $848,047 $848,047 City Attorney$16 $653,692 $653,692 Administration & Records$65,466 $475,905 $33,423 $509,328 Finance $55 $197,028 $2,008,328 $162,153 $2,170,481 Network Services$2,187,311 $2,187,311 IT Support Services$176,211 $176,211 Information Services (GIS)$688,471 $688,471 Support Services$2 ($679) $149,911 $149,911 Human Resources$1,108,253 $1,108,253 Risk Management$3,408,835 $3,408,835 Wellness Program$27,795 $27,795 Public Works Administration$791,672 $32,108 $823,780 Building Maintenance$1,078,978 $1,078,978 Vehicle & Equipment Maintenace$39,782 $1,468,902 $1,468,902 CIP Project Engineering$857,311 $1,600,579 $2,457,890 Transportation/Plan Engineering$399,164 $609,334 $1,008,498 Natural Resources Protection (Utility Services)$922 ($922) $361,102 $361,102 Hazard Prevention (Utility Svc)$8,300 ($8,300) $882,422 $882,422 Eng Dev Rev (Utility Services)($34,732) $34,732 Subtotal$85 $301,597 $16,415,986 $57,618 $3,649,013 $20,122,617 Proposed Costs$85 $301,597 $16,415,986 $57,618 $3,649,013 $20,122,617 Packet Pg. 90
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA 2CFR 200 Cost AllocationSummary of Allocated CostsSummary page 9Schedule C.0012018DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedBuilding Charge$182,117 City Administration$907,485 City Attorney$964,048 ($264,178)Administration & Records$709,395 ($98,834)Finance $2,247,122 ($51,553)Network Services$2,284,393 IT Support Services$181,685 Information Services (GIS)$650,411 Support Services$192,014 ($256)Human Resources$1,169,237 Risk Management$4,056,501 Wellness Program$15,337 Public Works Administration$968,922 Building Maintenance$1,154,052 Vehicle & Equipment Maintenace$1,209,943 CIP Project Engineering$1,719,756 Transportation/Plan Engineering$681,496 Natural Resources Protection (Utility Services)$361,102 Hazard Prevention (Utility Svc)$882,422 Eng Dev Rev (Utility Services)City Council$111,779 Cultural Activities$19,484 Economic Development$92,473 Natural Resource Protection$72,915 Community Promotion$37,474 Human Relations$13,014 Community Development Admin$462,302 Commissions & Committees$7,459 Development Review$1,036,892 Long Range Planning$341,097 Building and Safety$422,767 Eng Dev Rev $14,555 Landscape & Park Maintenance$641,982 Swim Center Maintenance$80,911 Tree Maintenance$240,482 Streets & Sidewalk Maintenance$595,030 Pavement Maintenance$45,984 Flood Control$191,574 Traffic Signals & Lights$123,003 Development Services$5,083 Recreation Administration$189,780 Facilities - Parks and Recreation$436,580 Packet Pg. 91
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA 2CFR 200 Cost AllocationSummary of Allocated CostsSummary page 10Schedule C.0022018DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedRecreational Sports$39,427 Youth Services$114,914 Teens, Seniors and Classes$7,061 Community Services$68,362 Ranger Program$135,536 Aquatics & Sinsheimer Park$58,620 Golf Course Oper & Maint$157,238 Police Adminstration$472,739 Patrol$1,516,767 Investigations$452,275 Police Support Services$618,714 Support Services - Grant$22,124 Neighborhood Services$95,483 Traffic Safety$226,641 Fire Administration$285,094 Emergency Response$1,429,851 Fire Apparatus Service$60,052 Hazard Prevention$194,690 Training Services$27,246 Recruit Academy$39 Technical Services$22,783 Disaster Preparedness$21,886 FD210 Downtown Bid Fund$18,727 FD240 CDBG Fund$75,579 FD250 Law Enforcement Grant Fund$4,879 FD290 Tourism Bid Fund$118,130 FD300 Debt Service Fund$95 FD400 Capital Engineering$231,533 FD401 Grant CIP$114,046 FD405 TIF CIP$47,438 FD412 IT Replace$492 FD413 Facilities$18,189 FD420 Park Land Dev$46,699 FD460 LOVR Impact $7,373 FD500 Water Fund$1,569,763 FD510 Parking Fund$528,942 FD520 Sewer Fund$1,685,230 FD530 Transit Fund$276,806 FD625 Jack House Fund$24 FD640 Reservoir Operations$156,948 FD653 Hazardous Mat Task Force Fund$3,249 FD655 Bomb Task Force Fund$85 All Other$301,597 Packet Pg. 92
Item 8
IVA/Cap9505/17/19City of San Luis Obispo, CA 2CFR 200 Cost AllocationSummary of Allocated CostsSummary page 11Schedule C.0032018DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedUnallocated$3,649,013 Direct Billed$57,618 Total$20,355,321 ($232,704)$20,122,617 Packet Pg. 93
Item 8
SAN LUIS OBISPO, CA
2CFR 200 COST ALLOCATION PLAN
FY2018
5/17/2019
Central Service Departments City Council
Cultural
Activities Econ Dev
Nat Res
Protection
Comm
Promotion
Human
Relations
Comm Dev
Admin
Commissions &
Comm
Building Charge 5,647 248 226 483 15,463
City Administration 1,635 3,994 55,594 4,549 4,922 2,860 8,672 446
City Attorney 1,344 3,282 2,506 3,739 4,044 2,350 7,126 366
Administration & Records 46,371 5,667 12,694 9,600 61,366 4,302
Finance 3,290 10,116 7,540 9,675 13,132 7,532 18,890 2,120
Network Services 17,601 4,312 7,068 1,398 24,672
IT Support Services 2,455 499 883 283 3,107
Information Services (GIS)213,640
Support Services 155 380 400 653 495 272 1,537 153
Human Resources 3,520 7,041 881 17,603
Risk Management 10,806 21,611 2,701 54,030
Wellness Program 72 143 18 461 72
Public Works Administration
Building Maintenance 33,281 1,464 1,331 2,846 35,735
Vehicle & Equipment Maintenace 1,530
CIP Project Engineering
Transportation/Plan Engineering
Natural Resources Pro (Utility Services)
Hazard Prevention (Utility Svc)
Eng Dev Rev (Utility Services)- - - - - - - -
Proposed Costs 111,779 19,484 92,473 72,915 37,474 13,014 462,302 7,459
Packet Pg. 94
Item 8
SAN LUIS OBISPO, CA
2CFR 200 COST ALLOCATION PLAN
FY2018
5/17/2019
Central Service Departments
Building Charge
City Administration
City Attorney
Administration & Records
Finance
Network Services
IT Support Services
Information Services (GIS)
Support Services
Human Resources
Risk Management
Wellness Program
Public Works Administration
Building Maintenance
Vehicle & Equipment Maintenace
CIP Project Engineering
Transportation/Plan Engineering
Natural Resources Pro (Utility Services)
Hazard Prevention (Utility Svc)
Eng Dev Rev (Utility Services)
Proposed Costs
Development
Review
Long Range
Plan
Building &
Safety
Eng Dev
Rev
Landscape/P
rk Maint
Swim
Center
Maint Tree Maint
3,522 3,522 9,793 2,646 20,355 3,132
20,849 11,815 20,249 30,218 5,788 6,861
17,131 9,709 16,639 24,831 4,756 5,637
26,108 17,208 7,356 2,726 5,902 420 5,037
38,052 25,454 46,412 8 79,042 16,858 14,634
193,388 12,871 44,884 49,063 7,998 17,516
6,361 1,837 4,934 5,984 845 2,256
3,516 1,565 44,636 4,540 770 1,149
34,853 10,562 47,527 42,246 3,520 14,082
106,981 32,418 145,883 129,673 10,806 43,225
994 286 1,110 1,079 143 321
343,833 97,397 56,103 25,947 44,285
8,139 8,139 22,634 6,115 35,345 5,841
10,710 3,060 157,601 3,060 76,506
233,165 108,314
- - - - - - -
1,036,892 341,097 422,767 14,555 641,982 80,911 240,482
Packet Pg. 95
Item 8
SAN LUIS OBISPO, CA
2CFR 200 COST ALLOCATION PLAN
FY2018
5/17/2019
Central Service Departments
Building Charge
City Administration
City Attorney
Administration & Records
Finance
Network Services
IT Support Services
Information Services (GIS)
Support Services
Human Resources
Risk Management
Wellness Program
Public Works Administration
Building Maintenance
Vehicle & Equipment Maintenace
CIP Project Engineering
Transportation/Plan Engineering
Natural Resources Pro (Utility Services)
Hazard Prevention (Utility Svc)
Eng Dev Rev (Utility Services)
Proposed Costs
St/Sidewalk
Maint
Pavement
Maint
Flood
Control
Traffic
Signals/Light
s
Dev
Services Rec Admin
Facilities -
Prk & Rec
Recreationa
l Sports
11,744 11,744
12,943 3,098 4,925 1,246 8,877 2,542 3,153
10,636 2,545 4,048 1,024 7,295 2,088 2,590
7,695 4,091 1,503 3,148 211 6,718 5,007 951
33,621 13,669 13,438 2,301 18,851 7,135 10,224
31,506 5,461 11,043 28,696 24,391
4,059 893 1,087 3,121 1,063
29,469
2,405 1,083 689 229 1,506 722 799
33,973 21,651 7,041 17,603 3,520 3,520
104,279 66,457 21,611 54,030 10,806 10,806
761 511 143 72 429 311 323
51,141 21,149 26,476
30,149 30,149 4,872 7,061 378,995 7,061
260,118 53,554 24,482 6,124
- - - - - - - -
595,030 45,984 191,574 123,003 5,083 189,780 436,580 39,427
Packet Pg. 96
Item 8
SAN LUIS OBISPO, CA
2CFR 200 COST ALLOCATION PLAN
FY2018
5/17/2019
Central Service Departments
Building Charge
City Administration
City Attorney
Administration & Records
Finance
Network Services
IT Support Services
Information Services (GIS)
Support Services
Human Resources
Risk Management
Wellness Program
Public Works Administration
Building Maintenance
Vehicle & Equipment Maintenace
CIP Project Engineering
Transportation/Plan Engineering
Natural Resources Pro (Utility Services)
Hazard Prevention (Utility Svc)
Eng Dev Rev (Utility Services)
Proposed Costs
Youth
Services
Teen/Seni
ors/Class
Community
Services
Ranger
Program
Aquatics/
Sinsheimer
Prk Golf Course Police Admin Patrol
11,419 3,155 4,099 5,111 7,707 20,219 95,397
9,383 2,593 3,369 4,199 6,332 16,614 78,391
4,158 643 1,629 2,012 1,442 22,978 9,040
35,823 10,055 12,664 14,912 21,797 47,879 156,252
11,841 26,533 22,648 14,764 13,127 71,179 281,406
1,897 3,139 2,567 1,071 1,643 3,783 31,576
149,012
3,267 638 1,244 1,540 1,489 1,925 9,082
7,041 3,520 10,562 3,520 14,082 19,363 151,381
21,611 10,806 32,418 10,806 43,225 66,501 464,663
1,413 219 554 685 491 393 3,073
7,061 7,061 7,061 7,060 20,761 20,761
36,722 45,903 32,132 215,745
- - - - - - - -
114,914 7,061 68,362 135,536 58,620 157,238 472,739 1,516,767
Packet Pg. 97
Item 8
SAN LUIS OBISPO, CA
2CFR 200 COST ALLOCATION PLAN
FY2018
5/17/2019
Central Service Departments
Building Charge
City Administration
City Attorney
Administration & Records
Finance
Network Services
IT Support Services
Information Services (GIS)
Support Services
Human Resources
Risk Management
Wellness Program
Public Works Administration
Building Maintenance
Vehicle & Equipment Maintenace
CIP Project Engineering
Transportation/Plan Engineering
Natural Resources Pro (Utility Services)
Hazard Prevention (Utility Svc)
Eng Dev Rev (Utility Services)
Proposed Costs
Investigation
s
Police
Support Svc
Supp Svcs -
Grant
Neighborho
od Svcs Traffic Safety Fire Admin
Emergency
Response
29,901 30,081 2,957 9,085 10,963 133,404
24,571 24,719 2,429 7,465 9,009 109,623
2,523 7,135 1,363 3,398 3,569 3,621 11,191
48,156 55,544 7,242 15,967 21,458 208,510
65,744 180,797 32,303 24,672 61,587 260,682
6,961 8,781 3,556 2,068 2,322 21,690
87,063
2,847 2,864 632 1,305 1,512 17,850
42,246 70,410 3,520 14,082 14,082 158,423
129,673 216,123 10,806 43,225 43,225 486,276
857 1,499 229 286 304 3,341
20,761 20,761 20,761 20,761 20,761 29,948 18,861
78,035 7,650 84,156
- - - - - - -
452,275 618,714 22,124 95,483 226,641 285,094 1,429,851
Packet Pg. 98
Item 8
SAN LUIS OBISPO, CA
2CFR 200 COST ALLOCATION PLAN
FY2018
5/17/2019
Central Service Departments
Building Charge
City Administration
City Attorney
Administration & Records
Finance
Network Services
IT Support Services
Information Services (GIS)
Support Services
Human Resources
Risk Management
Wellness Program
Public Works Administration
Building Maintenance
Vehicle & Equipment Maintenace
CIP Project Engineering
Transportation/Plan Engineering
Natural Resources Pro (Utility Services)
Hazard Prevention (Utility Svc)
Eng Dev Rev (Utility Services)
Proposed Costs
Fire
Apparatus
Hazard
Prevention
Training
Services
Recruit
Academy
Technical
Services
Disaster
Prep
FD210
Downtown
Bid
FD240
CDBG
5,119 11,118 1,176 9 592 448 4,188 1,621
4,207 9,136 967 7 487 368 3,440 1,332
420 7,138 2,728 7,030
14,833 21,837 3,402 22 2,787 2,166 10,701 3,979
5,169 35,050
802 3,079
707 1,940 112 1 56 43 398 264
7,041 21,123 3,520
21,611 64,836 10,815
143 572 72
18,861 18,861 18,861 18,861
46,946
- - - - - - - -
60,052 194,690 27,246 39 22,783 21,886 18,727 75,579
Packet Pg. 99
Item 8
SAN LUIS OBISPO, CA
2CFR 200 COST ALLOCATION PLAN
FY2018
5/17/2019
Central Service Departments
Building Charge
City Administration
City Attorney
Administration & Records
Finance
Network Services
IT Support Services
Information Services (GIS)
Support Services
Human Resources
Risk Management
Wellness Program
Public Works Administration
Building Maintenance
Vehicle & Equipment Maintenace
CIP Project Engineering
Transportation/Plan Engineering
Natural Resources Pro (Utility Services)
Hazard Prevention (Utility Svc)
Eng Dev Rev (Utility Services)
Proposed Costs
FD250 Law
Enforc
Grant
FD290
Tourism Bid
FD300
Debt
Service
FD400 Cap
Eng
FD401 Grant
CIP
FD405 TIF
CIP
FD412 IT
Replace
FD413
Facilities
183
1,368 18,608
1,123 15,291
368
2,258 49,471 95
5,305
672
130 1,964
6,161
18,911
125
1,071
231,533 114,046 47,438 492 18,189
- - - - - - - -
4,879 118,130 95 231,533 114,046 47,438 492 18,189
Packet Pg. 100
Item 8
SAN LUIS OBISPO, CA
2CFR 200 COST ALLOCATION PLAN
FY2018
5/17/2019
Central Service Departments
Building Charge
City Administration
City Attorney
Administration & Records
Finance
Network Services
IT Support Services
Information Services (GIS)
Support Services
Human Resources
Risk Management
Wellness Program
Public Works Administration
Building Maintenance
Vehicle & Equipment Maintenace
CIP Project Engineering
Transportation/Plan Engineering
Natural Resources Pro (Utility Services)
Hazard Prevention (Utility Svc)
Eng Dev Rev (Utility Services)
Proposed Costs
FD420 Park
Land Dev
FD460
LOVR
Impact FD500 Water
FD510
Parking FD520 Sewer
FD530
Transit
FD625
Jack
House
11,744 11,742 516
76,959 29,936 90,915 14,206
63,240 24,599 74,708 11,674
32,957 6,404 40,096 3,569
228,915 89,161 264,177 39,575 24
202,629 59,453 242,978 70,327
15,049 5,952 16,117 2,440
92,421 116,866
11,018 4,062 12,515 1,794
114,944 35,205 114,240 10,562
352,820 108,060 350,658 32,418
2,395 787 2,504 286
13,461 53,113 13,460 45,307
55,937 47,864 55,934 1,192
110,167 12,241 185,142
46,699 7,373 194,173 18,926 109,622 18,434
33,179 24,506
922
8,300
- - (17,366) - (17,366) - -
46,699 7,373 1,569,763 528,942 1,685,230 276,806 24
Packet Pg. 101
Item 8
SAN LUIS OBISPO, CA
2CFR 200 COST ALLOCATION PLAN
FY2018
5/17/2019
Central Service Departments
Building Charge
City Administration
City Attorney
Administration & Records
Finance
Network Services
IT Support Services
Information Services (GIS)
Support Services
Human Resources
Risk Management
Wellness Program
Public Works Administration
Building Maintenance
Vehicle & Equipment Maintenace
CIP Project Engineering
Transportation/Plan Engineering
Natural Resources Pro (Utility Services)
Hazard Prevention (Utility Svc)
Eng Dev Rev (Utility Services)
Proposed Costs
FD640
Reservoir
FD653
Hazardous
Mat
FD655
Bomb
Task Force All Other Subtotal Direct Billed Unallocated
112,710
12,508 530 12 848,047
10,278 436 16 653,692
841 105 65,466 475,905 33,423
27,547 2,042 55 197,028 2,008,328 162,153
17,249 2,187,311
1,379 176,211
688,471
1,631 104 2 (679) 149,911
14,082 1,108,253
43,225 3,408,835
286 32 27,795
791,672 32,108
1,078,978
24,482 39,782 1,468,902
3,440 857,311 1,600,579
399,164 609,334
922 (922) 361,102
8,300 (8,300) 882,422
- - - - (34,732) 34,732 -
156,948 3,249 85 301,597 16,415,986 57,618 3,649,013
Packet Pg. 102
Item 8
SAN LUIS OBISPO, CA
2CFR 200 COST ALLOCATION PLAN
FY2018
5/17/2019
Central Service Departments
Building Charge
City Administration
City Attorney
Administration & Records
Finance
Network Services
IT Support Services
Information Services (GIS)
Support Services
Human Resources
Risk Management
Wellness Program
Public Works Administration
Building Maintenance
Vehicle & Equipment Maintenace
CIP Project Engineering
Transportation/Plan Engineering
Natural Resources Pro (Utility Services)
Hazard Prevention (Utility Svc)
Eng Dev Rev (Utility Services)
Proposed Costs
Total
112,710
848,047
653,692
509,328
2,170,481
2,187,311
176,211
688,471
149,911
1,108,253
3,408,835
27,795
823,780
1,078,978
1,468,902
2,457,890
1,008,498
361,102
882,422
-
20,122,617
Packet Pg. 103
Item 8
Appendix B2019‐20 Labor RatesPacket Pg. 104Item 8
COMMUNITY DEVELOPMENT LABOR RATES Regular Paid HourlyAnnual Benefit Total Productive HourlyBilling* SalaryRate Compensation Hours Rate Citywide ** Program RatePrograms Managed by Community DevelopmentOperations SupportDirector of Community Development$168,818 48.93% $251,420 1,703 $147.68 60.9% 0.0% $237.55Supervising Administrative Assistant64,766 48.93% 96,456 1,703 56.66 60.9% 0.0% 91.14Planning - 1,703Dep Dir-CDD135,954 48.93% 202,475 1,703 118.93 60.9% 17.2% 224.22Associate Planner86,164 48.93% 128,323 1,703 75.37 60.9% 17.2% 142.10Senior Planner91,806 48.93% 136,726 1,703 80.31 60.9% 17.2% 151.41Planning Technician59,878 48.93% 89,176 1,703 52.38 60.9% 17.2% 98.75Housing Programs Manager91,806 48.93% 136,726 1,703 80.31 60.9% 17.2% 151.41Administrative Assistant III59,878 48.93% 89,176 1,703 52.38 60.9% 17.2% 98.75Permit Technician II59,878 48.93% 89,176 1,703 52.38 60.9% 17.2% 98.75Building & Safety- 1,703Chief Building Official135,954 48.93% 202,475 1,703 118.93 23.0% 15.9% 169.56Administrative Assistant III59,878 48.93% 89,176 1,703 52.38 23.0% 15.9% 74.68Permit Technician II59,878 48.93% 89,176 1,703 52.38 23.0% 15.9% 74.68Code Enforcement Officer II81,796 48.93% 121,818 1,703 71.55 23.0% 15.9% 102.02Plans Examiner86,164 48.93% 128,323 1,703 75.37 23.0% 15.9% 107.46Permit Services Coordinator79,300 48.93% 118,101 1,703 69.37 23.0% 15.9% 98.90Building Inspector II81,796 48.93% 121,818 1,703 71.55 23.0% 15.9% 102.02* Represents top step in range.** Program indirect costs are not allocated to support positions.Indirect Cost Rate 51Packet Pg. 105Item 8
COMMUNITY DEVELOPMENT LABOR RATES Regular Paid HourlyAnnual Benefit Total Productive HourlyBilling* SalaryRate Compensation Hours Rate Citywide ** Program RateIndirect Cost Rate Programs Managed by Public WorksRegular Paid HourlyAnnual Benefit Total Productive Hourly BillingEngineering* SalaryRate Compensation Hours Rate Citywide ** Program RateSupervising Civil Engineer101,192 48.93% 150,705 1,703 88.52 0.0% 0.0% 88.52Senior Civil Engineer98,098 48.93% 146,097 1,703 85.81 0.0% 0.0% 85.81Engineering Inspector IV98,098 48.93% 146,097 1,703 85.81 0.0% 0.0% 85.81Engineer III71,838 48.93% 106,988 1,703 62.84 0.0% 0.0% 62.84Engineering Technician III111,592 48.93% 166,193 1,703 97.62 0.0% 0.0% 97.62Construction Engineering Manager59,878 48.93% 89,176 1,703 52.38 0.0% 0.0% 52.38Permit Technician IIPrograms Managed by AdministrationEconomic DevelopmentEconomic Development Manager111,592 48.93% $166,193 1,703 $97.62 38.7% 0.0% $135.43Administrative Assistant III59,878 48.93% 89,176 1,703 52.38 38.7% 0.0% 72.67Adminstrative Analyst79,300 48.93% 118,101 1,703 $69.37 38.7% 0.0% $96.24Natural Resource Protection- Natural Resources Manager111,592 48.93% 166,193 1,703 97.62 38.7% 0.0% 135.43City Biologist96,408 48.93% 143,580 1,703 84.33 38.7% 0.0% 117.00* Represents top step in range.** Public works and city administration costs are allocated as part of the citywide rate.Indirect Cost Rate 52Packet Pg. 106Item 8
PUBLIC SAFETY - FIRE LABOR RATES RegularPaid HourlyAnnualBenefitTotal Productive Hourly Indirect Cost Rate Billing* SalaryRate CompensationHours Rate Citywide ** ProgramRateOperationsBattalion Chief$142,974 74.26% $249,149 2,532 $98.41 16.8% 8.4% $124.58Deputy Fire Chief153,842.00 74.26% 268,088 2,532 105.89 16.8% 8.4% 134.05Fire Captain105,950.00 87.26% 198,404 2,532 78.36 16.8% 8.4% 99.21Fire Engineer90,662.00 87.26% 169,775 2,532 67.06 16.8% 8.4% 84.89Fire Engineer/EMT100,708.40 87.26% 188,588 2,532 74.49 16.8% 8.4% 94.30Firefighter83,720.00 87.26% 156,775 2,532 61.92 16.8% 8.4% 78.39Firefighter/EMT93,766.40 87.26% 175,589 2,532 69.35 16.8% 8.4% 87.80Fire Marshal119,418.00 85.70% 221,758 1,703 130.22 16.8% 8.4% 164.85Fire Inspector III84,500.00 85.70% 156,916 1,703 92.14 16.8% 8.4% 116.64Hazardous Materials Coordinator109,226.00 85.70% 202,832 1,703 119.10 16.8% 8.4% 150.78SupportFire Chief176,852.00 85.86% 328,700 1,703 193.01 16.8% 0.0% 225.36Fire Vehicle Mechanic92,898.00 46.47% 136,070 1,703 79.90 16.8% 0.0% 93.29Administrative Assistant III59,878.00 48.93% 89,176 1,703 52.36 16.8% 0.0% 61.14Administrative Analyst79,300.00 48.93% 118,101 1,703 69.35 16.8% 0.0% 80.97* Represents top step in range.** Program indirect costs are not allocated to support positions.46Packet Pg. 107Item 8
GENERAL GOVERNMENT LABOR RATESRegular PaidHourlyAnnual Benefit Total Productive Hourly Billing* Salary Rate Compensation Hours Rate Citywide ** Program RateAdministrationCity Manager $209,898 45.86% $306,157 1,703 $179.83 25.5% 0.0% $225.63Assistant City Manager 168,818 45.86% 246,238 1,703 144.63 25.5% 0.0% 181.47Asst to City Manager 106,262 45.86% 154,994 1,703 91.04 25.5% 0.0% 114.23Administration Executive Assistant 62,920 45.86% 91,775 1,703 53.91 25.5% 0.0% 67.64City Clerk 111,592 45.86% 162,768 1,703 95.61 25.5% 0.0% 119.95Deputy City Clerk 59,878 45.86% 87,338 1,703 51.30 25.5% 0.0% 64.37Assistant City Clerk 79,300 45.86% 115,667 1,703 67.94 25.5% 0.0% 85.24AttorneyCity Attorney 194,844 45.86% 284,199 1,703 166.93 25.5% 0.0% 209.45Assistant City Attorney 127,062 45.86% 185,333 1,703 108.86 25.5% 0.0% 136.58Legal Assistant/Paralegal 68,640 45.86% 100,118 1,703 58.81 25.5% 0.0% 73.78FinanceDirector of Finance 168,818 45.86% 246,238 1,703 144.63 25.5% 0.0% 181.47Accounting Manager/Controller 119,418 45.86% 174,183 1,703 102.31 25.5% 0.0% 128.37Supervising Acct Assistant 64,766 45.86% 94,468 1,703 55.49 25.5% 0.0% 69.62Senior Accountant 87,412 45.86% 127,499 1,703 74.89 25.5% 0.0% 93.96Adminstrative Analyst 79,300 45.86% 115,667 1,703 67.94 25.5% 0.0% 85.24Budget Manager 101,192 45.86% 147,599 1,703 86.70 25.5% 0.0% 108.78Accounting Assistant III 56,862 45.86% 82,939 1,703 48.72 25.5% 0.0% 61.12Information TechnologyInformation Technology Manager127,062 45.86% 185,333 1,703 108.86 25.5% 0.0% 136.58Information Technology Supp Service Sup79,300 45.86% 115,667 1,703 67.94 25.5% 0.0% 85.24Information Technology Assistant59,878 45.86% 87,338 1,703 51.30 25.5% 0.0% 64.37Information Technology Supervisor96,408 45.86% 140,621 1,703 82.60 25.5% 0.0% 103.63Network Administrator90,740 45.86% 132,353 1,703 77.74 25.5% 0.0% 97.54Database Administrator90,740 45.86% 132,353 1,703 77.74 25.5% 0.0% 97.54Network Services Supervisor101,192 45.86% 147,599 1,703 86.70 25.5% 0.0% 108.78Human ResourcesDirector of Human Resources168,818 45.86% 246,238 1,703 144.63 25.5%0.0% 181.47Human Resources Analyst II87,412 45.86%127,499 1,703 74.89 25.5% 0.0% 93.96Human Resource Manager96,408 45.86% 140,621 1,703 82.60 25.5% 0.0% 103.63Human Resources Specialist65,104 45.86% 94,961 1,703 55.78 25.5% 0.0%69.98Human Resources Admin Assistant III62,920 45.86% 91,775 1,703 53.9125.5% 0.0% 67.64* Represents top step in range.** All general government program indirect costs are allocated as part of the citywide rate. Indirect Cost Rate 53Packet Pg. 108Item 8
GENERAL GOVERNMENT LABOR RATESRegular PaidHourlyAnnual Benefit Total Productive Hourly Billing* Salary Rate Compensation Hours Rate Citywide ** Program Rate Indirect Cost Rate Programs Managed by Public WorksRegular Paid HourlyAnnual Benefit Total Productive Hourly BillingPublic Works Administration* Salary Rate Compensation Hours Rate Citywide ** Program RateDirector of Public Works 168,818 48.93% 251,420 1,703 147.68 25.5% 0.0% 185.29Dep Dir-CDD-Dev Review 135,954 48.93% 202,475 1,703 118.93 25.5% 0.0% 149.22Dep Dir-PW/City Engineer 142,792 48.93% 212,659 1,703 124.91 25.5% 0.0% 156.72Administrative Analyst 79,300 48.93% 118,101 1,703 69.37 25.5% 0.0% 87.04Supervising Administrative Assistant 64,766 48.93% 96,456 1,703 56.66 25.5% 0.0% 71.08Administrative Assistant III 59,878 48.93% 89,176 1,703 52.38 25.5% 0.0% 65.72Geographic Information ServicesGIS Specialist II 86,164 48.93%128,323 1,703 75.37 25.5% 0.0% 94.57Building MaintenanceFacilities Maintenance Supervisor 87,412 48.93% 130,182 1,703 76.47 25.5% 0.0% 95.94Facilities Maintenance Technician 70,122 48.93% 104,432 1,703 61.34 25.5% 0.0% 76.96Maintenance Worker I 51,272 48.93% 76,359 1,703 44.85 25.5% 0.0% 56.27Vehicle and Equipment MaintenanceFleet Maintenance Supervisor 87,412 48.93% 130,182 1,703 76.47 25.5% 0.0% 95.94Heavy Equipment Mechanic64,766 48.93% 96,456 1,703 56.66 25.5% 0.0% 71.08* Represents top step in range.** All general government program indirect costs are allocated as part of the citywide rate. Indirect Cost Rate 54Packet Pg. 109Item 8
LEISURE, CULTURAL & SOCIAL SERVICES LABOR RATES Regular Paid HourlyAnnual Benefit Total Productive HourlyBilling* SalaryRate Compensation Hours Rate Citywide ** Program RatePrograms Managed by Parks & RecreationRecreation ProgramsDirector of Parks & Recreation$168,818 48.93% $251,420 1,703 $147.68 34.9% 0.0% $199.22Recreation Manager 91,806 48.93% 136,726 1,703 80.31 34.9% 0.0% 108.34Recreation Coordinator64,766 48.93% 96,456 1,703 56.66 34.9% 0.0% 76.43Recreation Supervisor79,300 48.93% 118,101 1,703 69.37 34.9% 0.0% 93.58Supervising Administrative Assistant64,766 48.93% 96,456 1,703 56.66 34.9% 0.0% 76.43Administrative Assistant III59,878 48.93% 89,176 1,703 52.38 34.9% 0.0% 70.66GolfParks Maintenance Supervisor87,412 48.93% 130,182 1,703 76.47 26.1% 0.0% 96.40Golf Maint Crew Coordinator64,766 48.93% 96,456 1,703 56.66 26.1% 0.0% 71.42Programs Managed by Public WorksParks & Landscape MaintenanceParks Maintenance Specialist 63,076 48.93% 93,939 1,703 55.18 28.7% 0.0% 71.01Ranger Maintenance Worker54,002 48.93% 80,425 1,703 47.24 28.7% 0.0% 60.79Maintenance Worker III-Parks56,862 48.93% 84,684 1,703 49.74 28.7% 0.0% 64.01Urban Forest Sup/Arborist70,122 48.93% 104,432 1,703 61.34 28.7% 0.0% 78.94* Represents top step in range.** Recreation and public works administration costs are allocated as part of the citywide rate.Indirect Cost Rate 50Packet Pg. 110Item 8
PUBLIC SAFETY - POLICE LABOR RATES RegularPaid HourlyAnnual BenefitTotal Productive HourlyBilling* SalaryRate Compensation HoursRate Citywide ** ProgramRateOperationsPolice Officer ***$112,289 84.05% $206,663 1,816 $113.80 23.3% 35.9% $190.74Police Sergeant126,334 84.05% 232,512 1,816 128.04 23.3% 35.9% 214.60Police Lieutenant145,314 84.05% 267,444 1,816 147.27 23.3% 35.9% 246.84Police Field Service Technician***79,918 83.88% 146,952 1,703 86.29 23.3% 35.9% 144.63Evidence Technician106,574 83.88% 195,966 1,703 115.07 23.3% 35.9% 192.87Neighborhood Outreach Manager 91,806 45.21% 133,313 1,703 78.28 23.3% 35.9% 131.21SupportPolice Chief188,552 84.05% 347,021 1,703 203.77 23.3% 0.0% 251.33Police Captain167,154 84.05% 307,639 1,703 180.65 23.3% 0.0% 222.81Communications & Records Manager108,394 45.21% 157,401 1,703 92.43 23.3% 0.0% 114.00Communications Supervisor93,366 45.21% 135,578 1,703 79.61 23.3% 0.0% 98.19Communications Technician79,820 45.21% 115,908 1,703 68.06 23.3% 0.0% 83.95Records Clerk II ***69,842 45.21% 101,419 1,703 59.55 23.3% 0.0% 73.45Records Supervisor84,240 45.21% 122,326 1,703 71.83 23.3% 0.0% 88.60Senior Administrative Analyst 87,412 45.21% 126,932 1,703 74.53 23.3% 0.0% 91.93Administrative Assistant III59,878 45.21% 86,950 1,703 51.06 23.3% 0.0% 62.97* Represents top step in range except Police Officer which is shown at Step 5.** Program indirect costs are not allocated to support positions.***Police Officer and Records Clerk include 5.26% Education Incentive; Field Service Technician includes 2.63% Education IncentiveIndirect Cost Rate45Packet Pg. 111Item 8
TRANSPORTATION LABOR RATES Regular PaidHourlyAnnual Benefit Total Productive Hourly Indirect Cost Rate Billing* Salary RateCompensationHours Rate Citywide ** Program RateTransportation Planning & EngineeringPrincipal Planner$111,592 48.93% $166,193 1,816 $91.52 48.4% 0.0% $135.85Supervising Civil Engineer111,592.00 48.93% 166,193 1,816 $91.52 48.4% 0.0% $135.85Transportion Manager111,592.00 48.93% 166,193 1,816 $91.52 48.4% 0.0% $135.85Engineer III98,098.00 48.93% 146,097 1,816 80.45 48.4% 0.0% 119.42Streets, Creek & Flood Protection- Streets Supervisor87,412.00 48.93% 130,182 1,816 71.69 58.4% 0.0% 113.54Streets Crew Coordinator70,122.00 48.93% 104,432 1,816 57.51 58.4% 0.0% 91.08Street Maintenance Operator63,076.00 48.93% 93,939 1,816 51.73 58.4% 0.0% 81.93Signal & Streetlight Technician71,838.00 48.93% 106,988 1,816 58.91 58.4% 0.0% 93.31Parking- Parking Services Manager101,192.00 48.93% 150,705 1,816 82.99 22.6% 0.0% 101.75Parking Enforcement Officer59,878.00 48.93% 89,176 1,816 49.11 22.6% 0.0% 60.21Parking Services Supervisor79,300.00 48.93% 118,101 1,816 65.03 22.6% 0.0% 79.74Parking Coordinator64,766.00 48.93% 96,456 1,816 53.11 22.6% 0.0% 65.12Administrative Assistant III59,878.00 48.93% 89,176 1,816 49.11 22.6% 0.0% 60.21Supervising Administrative Assistant64,766.00 48.93% 96,456 1,816 53.11 22.6% 0.0% 65.12Parking Meter Repair Worker56,862.00 48.93% 84,684 1,816 46.63 22.6% 0.0% 57.18Transit- Transportation Assistant59,878.00 48.93% 89,176 1,816 49.11 24.9% 0.0% 61.34Transit Manager101,192.00 48.93% 150,705 1,816 82.99 24.9% 0.0% 103.66* Represents top step in range.** Public works administration costs are allocated as part of the citywide rate49Packet Pg. 112Item 8
PUBLIC UTILITIES LABOR RATES RegularPaidHourlyAnnual Benefit Total Productive HourlyBilling* Salary RateCompensationHours Rate Citywide ** Program RateOperations SupportDirector of Utilities$168,818 48.93%$251,420 1,703$147.68 24.2% 0.0%$183.40Dep Dir-Utilities/Water135,954 48.93% 202,475 1,703 118.93 24.2% 0.0% 147.70Dep Dir-Utilities/Wastewater135,954 48.93% 202,475 1,703 118.93 24.2% 0.0% 147.70Utilities Engineer98,098 48.93% 146,097 1,703 85.81 24.2% 0.0% 106.57Utilities Projects Manager101,192 48.93% 150,705 1,703 88.52 24.2% 0.0% 109.94Supervising Administrative Assistant 64,766 48.93% 96,456 1,703 56.66 24.2% 0.0% 70.36Administrative Assistant III59,878 48.93% 89,176 1,703 52.38 24.2% 0.0% 65.05Water ServicesWater Distribution Supervisor96,408 48.93% 143,580 1,703 84.33 24.2% 0.0% 104.74Water Distribution System Operator96,408 48.93% 143,580 1,703 84.33 24.2% 0.0% 104.74Underground Utilities Locator59,878 48.93% 89,176 1,703 52.38 24.2% 0.0% 65.05Water Treatment Plant Supervisor106,262 48.93% 158,255 1,703 92.95 24.2% 0.0% 115.44Water Treatment Plant Operator89,804 48.93% 133,745 1,703 78.56 24.2% 0.0% 97.56Water Treatment Plant Chief Operator96,824 48.93% 144,199 1,703 84.70 24.2% 0.0% 105.19Water Distribution Supervisor96,408 48.93% 143,580 1,703 84.33 24.2% 0.0% 104.74Water Supply Operator78,754 48.93% 117,288 1,703 68.89 24.2% 0.0% 85.56Utilities Business Manager101,192 48.93% 150,705 1,703 88.52 24.2% 0.0% 109.94* Represents top step in range.** Program indirect costs are not allocated to support positions.RegularPaidHourlyAnnual Benefit Total Productive HourlyBillingWastewater Services* Salary RateCompensationHours Rate Citywide ** Program RateWastewater Distribution Supervisor96,408 48.93% 143,580 1,703 84.33 24.2% 0.0% 104.74Wastewater Collection Supervisor96,408 48.93% 143,580 1,703 84.33 24.2% 0.0% 104.74Wastewater Collection Systems Operator78,754 48.93% 117,288 1,703 68.89 24.2% 0.0% 85.56Water Distribution Sys Operator78,754 48.93% 117,288 1,703 68.89 24.2% 0.0% 85.56Water Distribution Chief Operator86,164 48.93% 128,323 1,703 75.37 24.2% 0.0% 93.61Water Res Reclamation Chief Maint Tech 91,910 48.93% 136,881 1,703 80.40 24.2% 0.0% 99.85Water Res Reclamation Maint 89,804 48.93% 133,745 1,703 78.56 24.2% 0.0% 97.56Water Res Reclamation Operator89,804 48.93% 133,745 1,703 78.56 24.2% 0.0% 97.56Laboratory Analyst 89,804 48.93% 133,745 1,703 78.56 24.2% 0.0% 97.56Laboratory Manager101,192 48.93% 150,705 1,703 88.52 24.2% 0.0% 109.94Environ Compliance Inspector75,660 48.93% 112,680 1,703 66.18 24.2% 0.0% 82.20Environ. Programs Manager96,408 48.93% 143,580 1,703 84.33 24.2% 0.0% 104.74* Represents top step in range.** Program indirect costs are not allocated to support positions.Indirect Cost Rate Indirect Cost Rate 47Packet Pg. 113Item 8
Page intentionally left
blank.
Packet Pg. 114
Item 8