San Luis Obispo City Council
May 17, 2022

City of San Luis Obispo
Emergency Operations Center
Plans and Intelligence
Description-Organization-Position
Checklists
Section 7
Issue Date
01/01/2020
Review Date
01/01/2020
Revision Date
01/01/2022
EOC Plans and Intelligence Position Checklists Page 12 of 12 Deactivation Phase
 Prepare for demobilization when authorized by your supervisor.  Ensure that any open actions are handled by the appropriate section or transferred to other EOC elements as appropriate.
 Ensure that all required forms and reports are completed, close out activity logs, and provide all documentation to the Documentation Unit prior to your release and departure from the EOC.
 Complete Section written After Action Report as directed.  Restore Section EOC resource documents/equipment box.

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City of San Luis Obispo
Emergency Operations Plan

DEBRIS MANAGEMENT
Developed for:

Keith Aggson
Fire Chief
City of San Luis Obispo
Fire Department
San Luis Obispo, CA.

Prepared by:

David L. Mathe
Emergency Leadership and
Preparedness Advisor
Nipomo, CA.

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FORWARD

PURPOSE
• To provide policies and guidance to the City of San Luis Obispo for the removal and disposition of debris caused by a major disaster.
• To facilitate and coordinate the management of debris following a disaster in order to mitigate against any potential threat to the lives, health, safety, and welfare of the impacted citizens, expedite recovery efforts in the impacted area, and address any threat of significant damage to improved public or private property.

Debris Management Authority
In the event of a disaster that requires debris management, the Public Works Department will assume the position of Debris Management Coordinators. If Public Works is unavailable, their designee will become the City of San Luis Obispo's Debris Management Coordinators as appointed by the Emergency Services Director.

Emergency Operations Center Leadership
The City Manager is the Emergency Services Director. The Assistant City Manager is the Deputy Emergency Services Director.
_______________________
Keith Aggson
Fire Chief
San Luis Obispo Fire Department

Public Works Department
Date:

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Debris Management
Table of Contents

1. Applicant Eligibility 4

2. Concept of Operations 5

3. Temporary Debris Storage and Reduction (TSDR) Sites 6

4. Debris Removal 7

5. Eligible Work 9

6. Debris Reduction Methods 17

7. Demolition of a Damaged Public Facility or Privately Owned Building 20

8. Temporary Debris Storage and Reduction Site Closeout Procedures 22

9. Debris Forecasting and Estimating 23

10. Debris Monitoring 30

11. Organization and Responsibilities 34

12. Administration and Logistics 34

13. Authorities, References and Regulations 34

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1. Applicant Eligibility
In addition to the debris removal regulations, to be eligible for assistance, activities must satisfy the general work eligibility regulations.

An item of work must:
 Be required as the result of the major disaster event,  Be located within a designated disaster area, and
 Be the legal responsibility of an eligible applicant.

Public Interest is defined as work necessary to:
 Eliminate immediate threats to life, public health, and safety; or  Eliminate immediate threats of significant damage to improved public or private property; or  Ensure economic recovery of the affected community to benefit the community at large.

The eligibility of the activities must address public health and safety. Close attention must be paid to whether these conditions are met, especially when considering debris removal from private property.

State - The California Disaster Assistance Act (CDAA) § 2900  Eligible applicant means any local agency (city, city & county, county, county office of education, community college district, school district, or special district).

Federal - 44 CFR 206
 Debris removal activities are eligible for both public and private non-profit applicants.

There are four types of eligible applicants for public assistance. If an entity meets the requirements of one of the types, the applicant may be eligible to receive federal disaster assistance.  State Government Agencies
 Local Governments and Special Districts Any county, city, village, town, district, or other political subdivision of any state and includes any rural community, unincorporated town or village, or other public entity for which an application for assistance is made by a state or political subdivision thereof.
o Other state and local political subdivisions may be eligible if they are formed in accordance with state law as a separate entity and have taxing authority. These include, but are not limited to, school districts, irrigation districts, fire districts, and Public Works districts.

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 Private Non-Profit Organizations Private non-profit organizations or institutions that own or operate facilities that are open to the general public and that provide certain services otherwise performed by a government agency. These services include:
o Education
 Colleges and universities
 Parochial and other private schools
o Public Works
 Systems of energy, communication, water supply, sewage collection and treatment, or other similar public service facilities.
o Emergency
 Fire protection, ambulance, rescue, and similar emergency services. o Medical Hospital
 Outpatient facility, rehabilitation facility, or facility for long-term care for mental or physical injury or disease.
o Custodial Care
 Homes for the elderly and similar facilities that provide institutional care for persons who require close supervision, but do not require day-to-day medical care.
o Other Essential Governmental Services
 Museums, community centers, libraries, and facilities that provide health and safety services of a governmental nature.
 Health and safety services are essential services that are commonly provided by San Luis Obispo and directly affect the health and safety of individuals.  Low-income housing, alcohol and drug rehabilitation, programs for battered spouses, transportation to medical facilities, and food programs are examples of health services.

2. Concept of Operations
Estimating the Type and Amount of Debris (Also see Debris Forecasting and Estimating)  Designated Public Works Department personnel will determine the estimated amount of debris generated as soon as possible.
 One or all of the following estimating methods may be used:
o Conduct a drive through “windshield” damage assessment and estimate the amount of debris visually from the ground.
o Conduct an aerial assessment by flying over the area using, California Highway Patrol, and/or National Guard helicopters and Civil Air Patrol reconnaissance flights. o The damaged area can be assessed either visually or using aerial photography. Once the area has been assessed actions can be taken to implement Phase I debris clearing procedures and institute requests for additional state or federal assistance.

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3. Temporary Debris Storage and Reduction (TDSR) Sites
Site Selection Priorities
 Determine the number of Temporary Debris Storage and Reduction (TDSR) sites and location of these sites for the collection and processing of debris.  Prioritize which sites will be opened based on the amount of debris estimated. o First Priority: Pre-determined Temporary Debris Storage and Reduction sites o Second Priority: Public property within the damaged area o Last Priority: Private property
Pre-Designated Temporary Debris Storage and Reduction (TDSR) sites  The City of San Luis Obispo does not own any pre-identified Temporary Debris Storage and Reduction sites.
 Public Works Department shall maintain detailed environmental and safety information pertaining to each of these sites.
o Detail shall include exact location, size, available ingress and egress routes and results of an environmental assessment and initial data samples.
o Baseline data should include videotapes, photographs, documentation of physical and biological features, and soil and water samplings of city owned Temporary Debris Storage and Reduction sites just prior to these properties being used for temporary debris storage and reduction.
 This list of Temporary Debris Storage and Reduction sites should be reviewed annually and updated as necessary as part of the Emergency Operations Plan, Debris Management Plan component.

Temporary Debris Storage and Reduction (TDSR) Site Preparation  A baseline data should include videotapes, photographs, documentation of physical and biological features, and soil and water samplings of Temporary Debris Storage and Reduction sites just prior to these properties being used for temporary debris storage and reduction.  Debris management personnel are responsible for updating the initial base line data and develop an operation layout to include ingress and egress routes of their temporary debris storage and reduction facilities once they are activated as part of an incident response or recovery.

Existing Landfills
 The Cold Canyon Lanfill has the capacity to accept the following materials for recycling:
cardboard, green waste, wood waste, white goods (i.e., washers/dryers, refrigerators, etc.), electronic waste, tires, concrete, topsoil, scrap metal, motor oil, oil filters, antifreeze and batteries.

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4. Debris Removal
General
 Earthquakes, floods, and other natural disasters can generate unprecedented amounts of debris in a few hours or a few minutes. The debris may be heavy depending on the magnitude of the tree blow-down and associated structural damage such as homes, businesses, utilities and signs.

This section provides guidelines on debris removal issues, including emergency roadway clearance, public rights-of-way removal, mobile home park removal, private property removal, and Household Hazardous Waste (HHW) removal.
 Debris removal, regardless of source, becomes a high priority following a disaster. Debris management strategy for a large-scale debris removal operation divides the operation into two phases.
o Phase I consists of the clearance of the debris that hinders immediate life saving actions being taken within the disaster area and the clearance of that debris which poses an immediate threat to public health and safety.
o Phase II operations consist of the removal and disposal of that debris which is determined necessary to ensure the orderly recovery of the community and to eliminate less immediate threats to public health and safety.

Emergency Roadway Debris Removal (Phase I)
 Identify critical routes that are essential to emergency operations.  Define how efforts will be prioritized between local agencies.  Identifying areas that state and federal assistance can target.  Define what actions take place during Phase I.
o Example: Roadway debris removal involves the opening of arterial roads and collector streets by moving debris to the shoulders of the road. There is no attempt to physically remove or dispose of the debris, only to clear key access routes to expedite the:
 Movement of emergency vehicles,
 Law enforcement,
 Resumption of critical services and,
 Assessment of damage to key public facilities and utilities such as schools, medical hospitals, government buildings, and municipal owned utilities.  Define the type of debris that may be encountered such as tree blow-down and broken limbs; yard trash such as outdoor furniture, trash cans, Public Works poles, power, telephone and cable TV lines, transformers and other electrical devices; building debris such as roofs, sheds and signs; and personal property such as clothing, appliances, boats, cars, trucks and trailers.  Define the priority to open access to other critical community facilities, such as municipal buildings, water treatment plants, wastewater treatment plants, power generation units, and airports.
 The requirement for government services will be increased drastically following a major natural disaster. Develop procedures to determine the damage done to Public Works systems. Activities involving these facilities should be closely coordinated with their owners and/or operators.

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Local, County, State, and Federal Assistance
 Identify local, county, State, and Federal government assets that may be available such as:
o Municipal workers and equipment
o Local and CalTrans workers and equipment
o National Guard
o Local contractors
o U.S. Department of Agriculture (USDA) Forest Service chain saw crews o Local U.S. Army Corps of Engineers workers and equipment o Supervision and Special Considerations
 Immediate debris clearing (Phase I) actions should be supervised by the Public Works Department personnel using all available resources. Requests for additional assistance and resources should be made via the San Luis Obispo EOC to the Operational Area (OA) Emergency Operations Center (EOC) who will request additional resources from the state EOC. Requests for federal assistance will be requested through the State Coordinating Officer (SCO) to the FEMA Federal Coordinating Officer (FCO).
 Special crews equipped with chain saws may be required to cut up downed trees. This activity is hazardous, and common-sense safety considerations are necessary to reduce the chance of injury and possible loss of life. When live electric lines are involved, work crews should coordinate with Pacific Gas & Electric Company to have power lines de-energized for safety reasons.
 Front-end loaders and dozers should be equipped with protective cabs. Driveway cutouts, fire hydrants, valves, and storm water inlets should be left unobstructed. All personnel should wear appropriate personal protective equipment, such as hard hats, gloves, goggles, waders and safety shoes.
 The USDA Forest Service and other state and federal land management agencies are equipped for fast responses to tornadoes, and windstorms. Assistance would be requested through the San Luis Obispo County Office of Emergency Services according to standard procedures.

Public Rights-of-Way Debris Removal and Disposal (Phase II)  Debris is simply pushed to the shoulders of the roadway during the emergency opening (Phase I) of key routes. There is little time or concern for sorting debris at that time. The objective is to provide for the safe movement of emergency and support vehicles into and out of the disaster area. As removal operations progress, the initial roadside piles of debris become the dumping location for additional yard waste and other storm-generated debris, such as construction material, personal property, trash, white metals such as refrigerators, washers, dryers and hot water heaters, roofing and even household, commercial, and agricultural chemicals.  Determine if additional resources such as local contractors will be needed to assist in Phase II operations.
 Determine if additional state and/or federal assistance will be required.  Develop local field inspection teams. The teams become the “eyes and ears” for the Debris Management Task Force.
 Coordinate through local agencies and the EOC to establish a contracted work force capable of expeditious removal of the debris.
 Develop an independent team using the local and state personnel to monitor the removal activities. This team becomes the debris manager’s “eyes and ears” in the field.  Conduct daily update briefings with key debris managers. Ensure that all major debris removal and disposal actions are reviewed and approved by the local debris manager.

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 Ensure that a representative of the Debris Management Task Force attends all briefings to resolve any coordination problems between state and federal debris removal efforts and local debris removal and disposal efforts.
 Coordinate with local law enforcement and CalTrans authorities to ensure that traffic control measures expedite debris removal activities.
 Establish a proactive information management plan. Emphasis should be placed on actions that the public can perform to expedite the cleanup process, such as separating burnable and nonburnable debris; segregating Household Hazardous Waste (HHW); placing debris at the curbside; keeping debris piles away from fire hydrants and valves, reporting locations of illegal dump sites or incidents of illegal dumping; and segregating recyclable materials.  The public should be kept informed of debris pick-up schedules, disposal methods and ongoing actions to comply with Environmental regulations, disposal procedures for self-help and independent contractors, and restrictions and penalties for creating illegal dumps. The Public Information Officer (PIO) should be prepared to respond to questions pertaining to debris removal from the press and residents. The following questions are likely to be asked:
o What is the pick-up system?
o When will the contractor be in my area?
o What assistance programs are available to me and how do I participate? o Who are the contractors and how can I contact them?
o Should I separate the different debris materials and how? o How do I handle Household Hazardous Waste?
o What if I have access or functional needs?

5. Eligible Work
Under a federal declaration, debris can be removed when necessary to ensure economic recovery of the community-at-large. This is generally defined as removing debris from commercial areas to expedite economic recovery. It does not mean general debris removal from private property.

Note: The terms immediate threat, public health and community-at-large are very important in assessing eligibility. This is eligible only under a federal declaration and is not an option under the California Disaster Assistance Act (CDAA).

Roads
In large debris generating disasters, much of the debris that requires clearance and possible removal in the early stages of the event is the debris deposited on roadways, thus requiring removal for emergency access. In general, debris on public property that must be removed to allow safe operation of governmental functions or to alleviate an immediate threat is eligible.

Public Roads
 Generally, debris that is blocking streets and highways is considered a threat to public health and safety because it blocks passage of emergency vehicles, or it blocks access to emergency facilities such as medical hospitals.
 Debris may be removed from travel lanes, shoulders, roadside ditches and drainage features, and maintained rights-of-way.

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Federal-Aid Systems Roads
 Federal-Aid System Roads are under the authority of the Federal Highway Administration (FHWA). However, as of October 1, 2012, the FHWA Emergency Relief (ER) Program will not aid with debris removal on Federal-aid highways in jurisdictions designated for FEMA Public Assistance. (FEMA Recovery Fact Sheet 9580.214)
 Any debris removal funded by FEMA must meet the eligibility, procurement and documentation requirements established in the Stafford Act (See 44 CFR Part 206).  This change applies only to debris removal and does not affect any other categories of Public Assistance (PA) work. Permanent work on Federal-aid highways is still not eligible for Public Assistance funding.

Water Control Facilities
 Water control facilities naturally collect debris and sediment on a regular basis, requiring maintenance of the facilities to maintain their function.  Therefore, when evaluating debris removal eligibility from such facilities, it is necessary for the applicant to provide documentation to demonstrate the portion of the existing debris that was generated by the disaster. Evidence of a formal maintenance program and records of the program being implemented is often required.
 Although the applicant may choose to remove all debris, pre-disaster and disaster-related, only the disaster-related debris quantities are eligible, and generally, only that portion that is necessary to remove the threat.

Debris Basins, Drainage/Irrigation Channels
 Removal of silt, mud and other debris from lined and unlined basins and engineered channels may be eligible if the pre-disaster level of debris can be determined. Such facilities must have a regular schedule of debris removal.

Natural Streams
 CDAA does not fund work done in natural streams, only for human-made facilities.  Under 44 CFR 206, eligible debris removal from a stream is limited to the minimum effort required to eliminate an immediate threat to life, public health, and safety, or debris that is immediately up/down stream of and near improved property.  Debris removal from a stream by an applicant for which another federal agency has specific authority, is ineligible under the Public Assistance Program, except for limited debris removal that is:
o Reasonably necessary to eliminate an immediate threat to life, public health and safety, OR
o Located immediately up/down stream of or near improved property and which poses an immediate threat of significant damage to that property; AND o The other federal agency is not aiding for the activity.  The removal of trees still rooted to an embankment may be eligible if:
o The tree is partially or wholly floating or submerged in the waterway; and o The tree presents an immediate threat to life, public health, and safety; and o Another federal agency does not have specific authority to fund or perform the work.

Note: In such cases, FEMA may determine that the cost to cut the floating or submerged portion of the tree at the water’s edge is eligible.

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Buildings
 Removal of mud and silt, or similar disaster-related debris in and on buildings is eligible.  If furnishings from public buildings are damaged to the point where they become debris, they are eligible for removal and disposal if brought to the curb.  Sometimes, public facilities are damaged to the point that demolition is necessary for public health and safety.
o State and federal policy on demolition must be reviewed for these situations.  Insurance is a large consideration in building debris removal and demolition activities.  Debris resulting from permanent repair activities is not eligible as Category A under Public Assistance Program but would be eligible under the permanent repair efforts.

Utilities
 Generally, debris removal from eligible utilities also will be eligible.  Some materials may be salvageable.
 Environmental issues may be present – such as PCB filled transformers.

Parks and Recreation Areas
 The removal of debris from parks and recreational areas used by the public is eligible when it affects public health or safety or proper utilization of such facilities.  Recreational facilities are not eligible private non-profit facilities. Therefore, debris would only be eligible in accordance with the eligibility criteria for private property.

Private Property Debris Removal
 Dangerous structures should be the responsibility of the owner or the city to demolish on order to protect the health and safety of adjacent residents. However, experience has shown that unsafe structures will remain because of the lack of insurance, absentee landlords, or understaffed and under-equipped San Luis Obispo personnel. Consequently, demolition of these structures may become the responsibility of the Debris Management Task Force.  Develop procedures to ensure complete cooperation with numerous local, county and state government officials to include the following: real estate offices, local law and/or code enforcement agencies, State historic preservation office, qualified contractors to remove Household Hazardous Waste (HHW), asbestos, lead-based paint, and field teams to photograph the sites before and after demolition.
 Include a copy of Demolition of Private Property checklist.  Include copies of sample ordinances that can be activated when a “state of emergency” is implemented, eliminating any unnecessary waiting period.  The City of San Luis Obispo addressed Private Property Debris Removal in its Municipal Code, Title 8 - Health and Safety Zoning. In addition, Chapter 17 of the Municipal Code should be consulted when dealing with debris removal. Close coordination is essential, and it is recommended that at least one FEMA staff person be on site to work directly with the San Luis Obispo staff to ensure that all required legal actions are taken.

Reimbursement for removal of debris from private property can only be performed under specific circumstances and only with prior state and/or federal approval.

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State Regulations for Private Property Debris Removal
Under state regulations, debris removal from private property is reimbursable only when there is an immediate threat to life, public health and safety.
o Title 19, Section 2925 (2) (A-C)) does allow for the removal of debris under the following:
(1) For purposes of this program, the removal of debris from private property shall be reimbursed only when there is an immediate threat to public health and safety. In a case where reimbursement for debris removal from private property is authorized by the agency secretary, the following requirements shall apply, unless waived in part or full by the agency secretary:
• The property owner must remove all disaster-related debris from the property to the curb or public right-of-way.
• The local agency must obtain a signed statement from the property owner to the effect that the property owner does not have insurance covering the removal of the disaster-related debris; and,
• The local agency must have a signed statement from the property owner giving the local agency the right of entry and absolving the local agency and the state of any liability relative to removal.
(a) Criteria
Debris removal shall be considered necessary when removal will:
• Eliminate immediate threats to life, public health, and safety. • Eliminate immediate threats of significant damage to improved public or private property, or,
• Be necessary for the permanent repair, restoration, or reconstruction of damaged public facilities.

Examples of Eligible Work.
• Removing debris such as pieces of destroyed buildings, structures, signs, or broken Public Works poles.
• Removing loose or broken sidewalks and driveways; or, • Removing fallen trees.

Federal Regulations for Private Property Debris Removal (Stafford Act Sections 403 and 407 and 44 CFR 206.224(b)) provide the authority to fund eligible applicants to remove debris from private property. This work may only be eligible when:
 The disaster caused very severe and widespread damage.  The removal is necessary to eliminate an immediate threat to life, public health and safety or to improve public or private property, or to ensure the economic recovery of the affected community to the benefit of the community-at-large.
 An eligible applicant, such as a municipal or county government, performs the work.  The private property owner has provided all insurance information.  It is pre-approved by the FEMA Regional Director and/or Federal Disaster Recovery Manager (DRM).
 Required legal documents are in place:
o Insurance documents.
o Hold Harmless Agreement; and

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o Right-of-Entry Agreement.

In federally declared events, applicants and property owners must be aware that only FEMA makes eligibility determinations regarding removal of debris from private property. Not all actions that may be taken by San Luis Obispo are eligible for FEMA assistance.

Demonstrating a Threat on Private Property
Remember, the reason to undertake a debris removal operation is to remove an immediate threat to the public health and safety, not because it’s an “ugly nuisance”. When it comes to private property, an applicant must demonstrate that removal of debris on private property is required to reduce this threat.  A resolution after a disaster by an applicant that debris on private property constitutes a threat to public health and safety does not in itself make the debris removal eligible. o The applicant should submit for review and approval specific legal requirements for declaring the existence of the threat.
 A damaged structure may be a public health and safety hazard if it could be condemned as such, pursuant to the provisions of an applicant’s ordinance related to condemnation of damaged structures. A qualified individual, such as a certified building inspector, must make this determination.  A public health hazard may exist if such a determination is made pursuant to the provision of an applicant’s ordinance related to public health. An individual qualified to do so, such as a public health official, must make such a determination.
 The determination of work being required to ensure economic recovery must be carefully reviewed.
o Use of this criterion is normally restricted to the removal of disaster-related debris from large commercial areas to expedite restoration of the economic viability of the affected community.

Unique Eligibility Issues
Mobile Homes
In California, the Department of Housing and Community Development oversees mobile homes.  During many disasters, there may be many mobile homes demolished.  The eligibility for mobile home removal should be evaluated as for any other residential structure – removal may be eligible if a threat can be demonstrated – but there are some unique aspects to the units themselves.
o Before demolition begins, the applicant should decide to be sure remaining personal items, furniture, etc. that may remain in the units are removed. o Check the units for asbestos and lead paint, and any other Household Hazardous Waste. o Units may need to be crushed or taken apart – few landfills will accept the units intact. o Caltrans may have regulations relating to hauling demolished mobile homes on state/federal highways.
o Consider salvage of the metal components.

Mobile homes may present unique cleanup situations. Mobile homes are normally treated as private property and should be removed with the owner’s insurance proceeds. However, in some instances,

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there will be a need to quickly install replacement mobile homes resulting in the damaged mobile home debris being bulldozed to the right-of-way. In addition, mobile homes in a mobile home park are generally not eligible for public assistance as the mobile home park is considered a business.

Trees, Limbs and Stumps
 Hazardous trees, limbs and stumps on public property within or adjacent to improved or publicly used space, and on private property that meet criteria of posing a threat, may be eligible for removal. Examples include:
o Trees alongside public roadways.
o Trees within a naturalized area of public parks or golf courses. o Trees within private property posing a threat to health and public safety or to damage to residences.
 Hazardous trees that are unstable and leaning into the areas used by the public are eligible for removal. Normally, trees requiring removal are flush cut to the ground.  A tree with more than 50% of the tree crown destroyed or damaged, a split trunk, or broken branches that expose the heartwood, or a tree that has been felled or uprooted is eligible for removal, especially if it is in a location approximate to or within public-use areas. o If an applicant chooses to save a tree that has any conditions described above that justify its removal, the expense is the applicant’s.
 Hazardous limbs are also eligible for removal. Hazardous limbs considered to pose a threat are those that are still hanging in the tree and are threatening a public-use area, such as a trail, sidewalk, road or golf cart path, or other improved and maintained property.  Removal of fallen trees in a forested or wilderness area is not normally eligible.  Removal of cut trees from subdivisions under development or off the right-of-way in rural areas is typically not eligible, as this condition generally does not pose an immediate threat.  Reimbursement for stump removal is extremely limited. o Normally, reimbursement is limited to removing stumps that have been uprooted and are in an area where they would be a safety hazard. If a tree has been broken, instead of uprooted, the “stump hazard” is removed by cutting the tree at ground level.

Animal Removal
 Disposal of companion animals present unique challenges.  Local emergency managers need to be involved if extensive numbers of dead animals are found.  Because of potential health issues, disposal of dead animals needs to be addressed quickly.  Disposal methods, burning or burying, need to be coordinated with appropriate environmental agencies.
 A specialty contractor may be needed to appropriately pick-up, haul and dispose of the animals.

Note: California Department of Resources Recycling and Recovery (CalRecycle) has lists of venders for various areas on their website (www.calrecycle.ca.gov).

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Curbside Pickup
Generally, disaster-related debris from private property must be brought to the curbside and collected by an eligible applicant.
 Construction and demolition materials from repairs and reconstruction should not be placed at curbside.
 Items such as grass-clippings, household garbage, automobile parts, are not eligible.  Residents should not mix normal garbage with disaster debris. Normal garbage pickup schedules should resume as soon as possible.
 Segregation of the types of debris will make the process go smoother and faster. o Applicants may be asked to separate their debris into the following categories.  Woody debris and yard waste.
 Household waste (damaged personal goods).
 Household Hazardous Waste (HHW); and
 Construction and Demolition (C&D) waste (removed by the homeowner, not as a result of reconstruction).
 The city, state, FEMA, should monitor the pickup activities to ensure that eligible materials are being collected and unnecessary mixing of debris does not occur. o The city should work with their state and federal counterparts to establish deadlines for debris pickup. The residents should be informed as soon as possible of the criteria for pickup, schedule and deadlines.
 Debris can be removed directly off private property under special circumstances. These instances must be documented.

Household Hazardous Wastes Removal
 Household Hazardous Waste (HHW) may be generated as a result of a major natural disaster.

Household Hazardous Waste (HHW) may consist of common household chemicals, propane tanks, oxygen bottles, batteries, and industrial and agricultural chemicals. These items will be mixed into the debris stream and will require close attention throughout the debris removal and disposal process.
 Arrange for salvageable hazardous materials to be collected and segregated based on their intended use. Properly trained personnel or Household Hazardous Waste (HHW) contractors should accomplish removal of hazardous waste. Coordinate with regulatory agencies to ensure cleanup actions meet local, county, state, and federal regulations.  Complete Household Hazardous Waste (HHW) identification and segregation before building demolition begins. Qualified contractors should remove Household Hazardous Waste (HHW) debris. Regular demolition contractors can remove uncontaminated debris.  A separate staging area for Household Hazardous Waste (HHW) materials, contaminated soils, and contaminated debris should be established at each Temporary Debris Storage and Reduction site. The staging area should be lined with an impermeable material and bermed to prevent contamination of the groundwater and surrounding area. Materials should be removed and disposed of using qualified Household Hazardous Waste (HHW) personnel/contractors in accordance with local, county, State and Federal regulations.

Major hazardous and toxic waste components are generally the responsibility of the Department of Toxic Substances Control and the Environmental Protection Agency.

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State
The Department of Toxic Substances Control regulates the following within the state:
 Regulate asbestos. (This could also fall under the Air Resources Board’s jurisdiction, or OSHA’s depending on whether the asbestos is being disposed of or ground up.)  Regulate lead (primarily lead based paint on wood and metal) and Household Hazardous Waste.  Regulate cleanup of hazardous materials.

Federal
FEMA regulates the following:
 The Public Assistance Officer will coordinate with Cal OES and FEMA Headquarters at the beginning of a disaster to determine if there have been any agreements with the EPA on addressing HAZMAT for the specific disaster.
o For example, FEMA HQ may determine if retrieving and disposing of orphan drums and barrels will be funded by FEMA or through the EPA.
 FEMA generally will fund the removal and disposal of Household Hazardous Waste.  FEMA may provide technical assistance to states on disposal methods.  Activities related to long-term cleanup are generally not eligible for FEMA funding.  Once the debris is removed from the damaged area, it will be taken to temporary debris storage and reduction sites.
 Removal and disposal actions should be handled at the lowest level possible based on the magnitude of the event. It follows the normal chain of responsibility, i.e., local level, county level, state level, and when resources are exceeded at each level of responsibility, federal assistance may be requested according to established procedures. Because of the limited debris removal and reduction resources, the establishment and operation of Temporary Debris Storage and Reduction sites are generally accomplished by contracts.  The Debris Management Task Force should review all debris disposal contracts.  Site Preparation. The topography and soil conditions should be evaluated to determine best site layout. Consider ways to make remediation and restoration easier when planning site preparation.
 Site Operations. Site preparation and operation are usually left up to the contractor, but guidance can help avoid problems with the ultimate closeout.  Establish lined temporary storage areas for ash, Household Hazardous Waste (HHW), fuels, and other materials that can contaminate soils, groundwater and surface water. Set up plastic liners, when possible, under stationary equipment such as generators and mobile lighting plants.

Include this as a requirement of the contract scope of work.  If the site is also an equipment staging area, monitor fueling and equipment repair to prevent and mitigate spills such as petroleum products and hydraulic fluids. Include clauses in contract scope of work to require immediate cleanup by the contractor.  Be aware of and mitigate things that will irritate the neighbors such as:
o Smoke – proper construction and operation of incineration pits. Don’t overload air curtains.
o Dust – employ water trucks.
o Noise – construct perimeter berms.
o Traffic – proper layout of ingress and egress procedures to help traffic flow.

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6. Debris Reduction Methods
NOTE: INCINERATION METHOD IS FOR INFORMATIONAL PURPOSES ONLY. IF CONSIDERING

INCINERATION PLEASE CONTACT THE AIR POLUTION CONTROL DISTRICT (APCD) SAN LUIS OBISPO COUNTY.

Volume Reduction by Incineration
 There are several incineration methods available including uncontrolled open incineration, controlled open incineration, air curtain pit incineration, and refractor lined pit incineration. The Debris Management Task Force should consider each incineration method before selection and implementation as part of the overall volume reduction strategy.  Uncontrolled Open Incineration: Uncontrolled open incineration is the least desirable method of volume reduction because it lacks environmental control. However, in the haste to make progress, waivers to allow this method of reduction early in a disaster.  Controlled Open Incineration: Controlled open incineration is a cost-effective method for reducing clean woody debris in rural areas. This option must be terminated if mixed debris such as treated lumber, poles, nails, bolts, tin and aluminum sheeting enters the waste flow. Clean woody tree debris presents little environmental damage and the local agricultural community can use the resulting ash as a soil additive. Department of Agriculture and county agricultural personnel should be consulted to determine if and how the resulting ash can be recycled as a soil additive.
 Air Curtain Pit Incineration: Air curtain pit incineration offers an effective means to expedite the volume reduction process by substantially reducing the environmental concerns caused by open incineration. Specifications and statements of work should be developed to expedite the proper use of the systems, because experience has shown that many contractors and subcontractors are not fully knowledgeable of the system operating parameters.  Refractor Lined Pit Incineration: Pre-manufactured refractory lined pit burners are an alternative to air curtain open pit incineration. The units can be erected on site in a minimal amount of time.

Some are portable and others must be built in-place. The units are especially suited for locations with high water tables, sandy soil, or where materials are not available to build above ground pits.

The engineered features designed into the units allow for a reduction rate of approximately 95% with a minimum of air pollution. The air curtain traps smoke and small particles and recirculates them to enhance combustion that reaches over 2,500 degrees Fahrenheit. Manufacturers claim that combustion rates of about 25 tons per hour are achievable while still meeting emission standards.
 Local officials, environmental groups, and local citizens should be thoroughly briefed on the type of incineration method being used, how the systems work, environmental standards, health issues, and the risk associated with each type of incineration. PIOs should take the initiative to keep the public informed. A proactive public information strategy to include press releases and media broadcasts should be included in any operation that envisions incineration as a primary means of volume reduction.

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Environmental Controls
Environmental controls are essential for all incineration methods, and the following should be considered:
 A setback of at least 1,000 feet should be maintained between the debris piles and the incineration area. Keep at least 1,000 feet between the incineration area and the nearest building. Contractors should use fencing and warning signs to keep the public away from the incineration area.
 The fire should be extinguished approximately two hours before anticipated removal of the ash mound. The ash mound should be removed when it reaches 2 feet below the lip of the incineration pit.
 The incineration area should be placed in an above ground or below ground pit that is no wider than 8 feet and between 9 and 14 feet deep.
 The incineration pits should be constructed with limestone and reinforced with earth anchors or wire mesh to support the weight of the loaders. There should be a 1-foot impervious layer of clay or limestone on the bottom of the pit to seal the ash from the aquifer.
 The ends of the pits should be sealed with dirt or ash to a height of 4 feet.  A 12-inch dirt seal should be placed on the lip of the incineration pit area to seal the blower nozzle.
 The nozzle should be 3 to 6 inches from the end of the pit.  There should be 1-foot high, unburnable warning stops along the edge of the pit’s length to prevent the loader from damaging the lip of the incineration pit.  Hazardous or contaminated ignitable material should not be placed in the pit. This is to prevent contained explosions.
 The airflow should hit the wall of the pit about 2 feet below the top edge of the pit, and the debris should not break the path of the airflow except during dumping.  The pit should be no longer than the length of the blower system, and the pit should be loaded uniformly along the length.

Volume Reduction by Grinding and Chipping
 Various disasters impacting the city may present the opportunity to employ large-scale grinding and chipping operations as part of the overall debris volume reduction strategy. Windstorms can blow away scarce topsoil in the agricultural areas and cause extensive tree damage and blowdown. This two-fold loss, combined with local climatic conditions, may present an excellent opportunity to reduce clean woody debris into suitable mulch that can be used to replenish the topsoil and retain soil moisture.
 Grinding and chipping woody debris is a viable reduction method. Although grinding and chipping is more expensive than incineration, it is more environmentally friendly, and the resulting product, mulch, can be recycled. In some locations the mulch will be a desirable product because of shallow topsoil conditions. In other locations it may become a landfill product.
 Grinding and chipping woody debris reduces the large amounts of tree blow-down. Chipping operations are suitable where streets are narrow or in groves of trees where it is cheaper to reduce the woody vegetation to mulch than to move it to a central grinding site and then returning it to the affected area. This reduces the costs associated with double handling.  The Debris Management Task Force should work closely with local environmental and agricultural groups to determine if there is a market for mulch. Another source for disposal of

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ground woody debris may be as an alternative fuel for industrial heating or for use in a cogeneration plant.
 There are numerous makes and models of grinders and chippers on the market. When contracting, the most important item to specify is the size of the mulch. If the grinding operation is strictly for volume reduction, size is not important. However, mulch to be used for agricultural purposes must be of a certain size and be virtually free of paper, plastic and dirt.  The average size of wood chips produced should not exceed 4 inches in length and ó inch in diameter. Production output should average 100 to 150 cubic yards per hour when debris is moderately contaminated, which slows feeding operations, and 200 to 250 cubic yards per hour for relatively clean debris. Note that this is not machine capability; this is contractor output or performance capability.
 Contaminants are all materials other than wood products and should be held to 10% or less for the mulch to be acceptable. Plastics are a big problem and should be eliminated completely. To help eliminate contaminants, root rake loaders should be used to feed or crowd materials to the grapplers.
 Bucket-loaders tend to scoop up earth, which is a contaminant and causes excessive wear on the grinder or chipper. Hand laborers should remove contaminants prior to feeding the grinders.

Shaker screens should be used when processing stumps with root balls or when large amounts of soil are present in the woody debris.
 Chippers are ideal for use in residential areas, orchards, or groves. The number of damaged and uprooted trees presents significant problems if they are pushed to the rights-of-way for eventual pickup and transport to staging and reduction sites. The costs associated with chipping are reasonable because the material does not need to be transported twice.  Grinders are ideal for use at debris staging and reduction sites because of their high-volume reduction capacity. Locating the grinders is critical from a noise and safety point-of-view.

Moreover, there is a need for a large area to hold the woody debris and an area to hold the resulting mulch. Ingress and egress to the site is also an important consideration.

Volume Reduction by Recycling
 Recycling reduces mixed debris volume before it is hauled to a landfill. Recycling is attractive and strongly supported by San Luis Obispo because there may be an economic value to the recovered material if it can be sorted and sold. A portable Materials Recovery Facility could be set up at the site.
 Metals, wood, and soils are prime candidates for recycling. The major drawback is the potential environmental impact of the recycling operation. In areas where there is a large usage of chemical agricultural fertilizer, the recovered soil may be too contaminated for use on residential or existing agricultural land.
 Recycling should be considered early in the debris removal and disposal operation because it may present an opportunity to reduce the overall cost of the operation. The following materials are suitable for recycling.
 Metals. There may be extensive damage to mobile homes, sun porches, and green houses. Most of the metals are non-ferrous and suitable for recycling. Trailer frames and other ferrous metals are also suitable for recycling. Metals can be separated using an electromagnet.  Metals that have been processed for recycling can be sold to metal recycling firms.  Soil. Cleanup operations using large pieces of equipment pick up large amounts of soil. The soil is transported to the staging and reduction sites where it is combined with other organic materials that will decompose over time. Large amounts of soil can be recovered if the material

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is put through some type of screen or shaker system. This procedure can produce significant amounts of soil that can either be sold or recycled back into the agricultural community. This soil could also be used at local landfills for cover. It is more expensive to transport and pay tipping fees at local landfills than to sort out the heavy dirt before moving the material. Monitoring and testing of the soil may be necessary to ensure that it is not contaminated with chemicals.  Wood. Woody debris can be either ground or chipped into mulch.  Construction Material. Concrete block and other building materials can be ground and used for other purposes if there is a ready market. Construction materials and wood can also be shredded to reduce volume. This construction material could also be used at local landfills for cover.
 Residue Material. Residue material that cannot be recycled, such as cloth, rugs, and trash, can be sent to a landfill for final disposal.

7. Demolition of a Damaged Public Facility or Privately Owned Building State Regulations:

Under Title 19, § 2930(4), the agency secretary under the following standards approves demolition of a damaged public facility or privately owned building:
• The local agency must clearly possess the legal authority and responsibility to demolish the damaged facility. The local agency must also show that such demolition does not constitute a “taking” which would require the payment of compensation to the property owner.
• The local agency requesting approval of building demolition of privately ownedbuildings must be able to demonstrate that the property owner has no other source of funding to pay for structure demolition.
• The local agency must have inspected each building and determined it to be a health or safety hazard. The local agency must have a certification to this effect signed by the appropriate agency official.
• The local agency must have a signed statement from the property owner to the effect that the property owner does not have insurance covering the damage or the demolition of the building.
• The local agency must have a signed statement from the property owner giving the local agency the right of entry and absolving the local agency and the state of any liability relative to demolition and removal.
• The local agency must also comply with any other applicable state or federal health and safety regulation, law, or general requirements; and,
• Eligibility is limited to the cost of demolishing designated buildings to the top of the foundation, removal and hauling debris to the waste-site, and back filling of basements to a safe condition.

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Federal Regulations:

Sections 403 and 407 of the Stafford Act allow for the demolition of unsafe public or private structures that pose an immediate threat to life, property, or public health and safety.  The following is a summary of the key items of the FEMA Policy: Demolition of Private and Public Facilities (FEMA 9523.4) November 9, 1999, included in the Policies Section, and other references.
o Public and Private Non-Profit Eligible Facilities.
 Section 403 requires that the structures must be damaged by the disaster.  The structures must be determined to be unsafe and pose an immediate danger to the public. This determination must be made by local officials and verified by State and Federal officials.
 Work must be completed within Emergency Work deadlines (44 CFR 206.204 – 6 months plus extensions).
 Additionally, Section 407 allows for demolition in the public interest, ensuring economic recovery, but this only applies when the first two criteria above are met to the satisfaction of the Regional Director, and the structures have been uninhabited since the major disaster. The timeline for emergency work completion does not govern this authority.
o Private Structures.
 The structures must meet the first three criteria defined above for public and private non-profit facilities.
 Liability and legal permission requirements must be met.  Slabs or foundations, broken or intact, generally do not present a health or safety hazard to the general public. Slabs removed primarily for reconstruction are not eligible.
 Individuals, private organizations and private non-profits will not be reimbursed for their efforts on their own property.
o For health and safety reasons, the following demolition costs are eligible:
 Capping wells.
 Pumping and capping septic tanks.
 Filling in basements and swimming pools.
o Not eligible activities include:
 Concrete slabs removed for reconstruction purposes, even when brought to the curbside.
 Removal or covering of pads and driveways.
 Structures condemned as safety hazards before the disaster.  Habitable, but not yet damaged, structures even when they are in danger of destruction (for example, on a failing slope).
o Section 404 Hazard Mitigation.
 When part of the Section 404 Hazard Mitigation buyout and relocation project, the removal of substantially damaged structures including slabs, driveways, fencing, garages, sheds and similar appurtenances are eligible. o Insurance must be considered.
 All work must be reviewed in accordance with environmental, historic and other Federal laws.

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Other Considerations
Demolition of a structure is not always the most cost-effective health and safety alternative. For example, “attractive nuisances” where structural integrity has not been compromised, cleaning and securing the facility may be the best option.

8. Temporary Debris Storage and Reduction Site Close-Out Procedures  Each Temporary Debris Storage and Reduction site will eventually be emptied of all material and be restored to its previous condition and use. The contractor should be required to remove and dispose of all mixed debris, construction and demolition (C&D) debris, and debris residue to approved landfills. Quality assurance inspectors should monitor all closeout and disposal activities to ensure that contractors complied with contract specifications. Additional measures will be necessary to meet local, county, state and federal environmental requirements because of the nature of the staging and reduction operation.
 The Debris Management Task Force must assure that all sites are properly remediated. There will be significant costs associated with this operation as well as scrutiny by the local press and environmental groups. Site remediation will go smoothly if baseline data collection and site operation procedures are followed.
 The basic close-out steps are to remove all debris from the site; conduct an environmental audit or assessment; develop a remediation or restoration plan approved by the appropriate environmental agency; execute the plan; get acceptance from the landowner; and terminate lease payments, if applicable. The key to timely closeout of the mission is the efficient scheduling of the above activities for multiple sites. Therefore, critical path scheduling of all the activities as far in advance as possible will minimize down time between steps.  Environmental Restoration. Stockpiled debris will be a mix of woody vegetation, construction material, household items, and yard waste. Household Hazardous Waste and medical wastes should be segregated and removed prior to stockpiling. Activities at the debris disposal sites will include anyone or a combination of the following activities: stockpiling, sorting, recycling, incineration, grinding, and chipping. Incineration is done in air curtain pits and generally only woody debris is incinerated; however, the efficiency of the incineration and the quality of incineration material is highly variable. Contamination may occur from petroleum spills at staging and reduction sites or runoff from the debris piles, incineration sites, and ash piles.  Site Remediation. During the debris removal process and after the material has been removed from each of the debris sites, environmental monitoring will be needed to close each of the sites. This is to ensure that no long-term environmental contamination is left on the site. The monitoring should be done on three different media: ash, soil, and groundwater.  The monitoring of the ash should consist of chemical testing to determine the suitability of the material for land filling.
 Monitoring of the soils should be by portable methods to determine if any of the soils are contaminated by volatile hydrocarbons. The contractors may do this if it is determined that hazardous material, such as oil or diesel fuel was spilled on the site. This phase of the monitoring should be done after the stockpiles are removed from the site.  The monitoring of the groundwater should be done on selected sites to determine the probable effects of rainfall leaching through either the ash areas or the stockpile areas.  Consider the following requirements to closeout a temporary staging and reduction site(s). o Coordinate with city, county, and state officials responsible for construction, real estate, project management, and legal counsel regarding requirements and support for

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implementation of a site remediation plan.
o Establish a testing and monitoring program. The contractor should be responsible for environmental restoration of both public and leased sites. Contractors will also be required to remove all debris from sites for final disposal at landfills prior to closure. o Reference appropriate and applicable environmental regulations. o Prioritize site closures.
o Schedule closeout activities.
o Determine separate protocols for air, water and soil testing. o Develop cost estimates.
o Develop decision criteria for certifying satisfactory closure based on limited baseline information.
o Develop administrative procedures and contractual arrangements for closure phase. o Inform City, County, and State environmental agencies regarding acceptability of program and established requirements.
o Designate approving authority to review and evaluate closure activities and progress. o Retain staff during closure phase to develop site-specific remediation for sites, as needed, based on information obtained from the closure checklist.

9. Debris Forecasting and Estimating
Introduction
The purpose of this section is to present various debris forecasting and estimating techniques including various tools and rules of thumb to assist the Debris Manager in planning for large scale debris operations.

The determination of the quantity and type of debris is critical to debris management. The management of Debris Management Sites and the possible need for state and federal resources will require a reasonably accurate estimate of debris quantities.

Forecasting
Debris forecasting is normally a pre-disaster technique used to predict debris quantities.

Certain planning assumptions must be made concerning the type and magnitude of debris generating events.

For instance, the plan would assume that a specific type of event, such as a major earthquake in a heavily populated area, would affect the area with large quantities of primarily construction and demolition debris. Debris Forecasting can also be used to determine the type and number of stand-by contracts required to remove and dispose of the predicted debris.  Pre-disaster plan development
 Predicts debris quantities
 Can determine type and number of contracts needed

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Estimating
Debris estimating is normally used in a post-disaster situation to establish a reasonable estimate of the actual debris quantities and mix.

Debris estimates will be used to determine a community’s actual capability to handle the situation.

Debris estimates will be used to determine the actual need for Debris Management Sites, contracts and landfill space requirements.
 Post-disaster plan implementation
 Estimate of actual debris
 Determines community’s actual debris
 Management capabilities
There are three basic techniques that are used for debris forecasting:
 An analysis of prior debris generating events can be conducted for your community or a similar community. With this analysis completed it may be possible to plan for effective response to similar type events. However, because the event may have been limited in scope or experienced debris staff is no longer available, this method has severe limitations.  More commonly, a community-based risk analysis is completed to determine the types and quantities of debris generated by various events. This analysis is then used as a critical component of the debris management plan.
 Computers can be used for both of the first two techniques to perform calculations and present the analysis. However, there are a range of computer-based prediction models available to perform some of the more routine calculations, use a community’s Geographical Information System (GIS) and plan for any number of event scenarios.

When these three techniques are combined a very effective analysis can be completed.

In order to complete an historical analysis of prior debris events, some basic information should be gathered:
 Prior event(s) should be selected from your community or from communities who have experienced the type of disaster you have forecasted for your community.  Key staff members responsible for debris activities should be interviewed to determine procedures that were effective and those that were not.

An analysis of any effect in changes to the way your community would be able to respond to such events as:
 Land use changes that may increase or decrease the types of debris generated.  A significant decrease in your landfill capacity or more current landfill regulations may have a very severe impact.
 An increase or decrease in your community’s engineering or solid waste department staff could also make a difference in your response capability.
 A simple method can be used to systematically forecast the type and quantity of debris for a community.
 First, obtain detailed maps of your community and highlight them with an indication of the type of land use in each area, such as urban, industrial, and mixed use. This area separation will make your analysis as similar land use areas can be assumed to

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have similar debris types.
o For instance: parks, nurseries and tree-lined streets will have similar debris quantities based on an acreage or mileage basis.
o Commercial and industrial areas tend to have heavy amounts of construction and demolition type debris.
o Residential areas can be a combination of vegetative, construction and demolition debris.
 Second, develop a representative sample of the debris in each area. o Debris quantities can be estimated using the guidelines provided:
 One story house = Volume in cubic yards times 0.33
 Personal property from flooded home without basement = 25-30 cy  Single wide mobile home = 290 cy
 Double wide mobile home = 415 cy
o The terms light, medium and heavy are somewhat subjective, but the general guide is: If there is very light vegetation covering the house, yard or driveway, it’s light. If there is a canopy of trees covering the house, it’s heavy. Use medium for everything else.
 Third, project the sampling of debris for each area and provide a total of the amount and type of debris for each area. The grand total of all these calculations will provide you with an estimate useful for planning purposes.

Understand that this type of debris forecasting is not an exact science. Broad assumptions and widescale projections must be made throughout the process. However, even with its inaccuracies, the resulting quantity estimate can be very useful in completing the next phases of the planning process, such as selecting Debris Management Sites or developing contracts.

Computerized modeling programs have been developed to provide reasonable debris predictions for communities under various disaster types. Types of these interactive models are:

US Army Corps of Engineers – Can provide debris plans from past disasters, as well as technical assistance.

Private Industry - Consultants are available.

HAZUS (FEMA) - The Hazards U.S. Multi-Hazard (Hazus-MH) is a nationally applicable standardized methodology that estimates potential losses from earthquakes, hurricane winds, and floods.

Hazus-MH uses state-of-the-art Geographic Information Systems (GIS) software to map and display hazard data and the results of damage and economic loss estimates for buildings and infrastructure. It also allows users to estimate the impacts of earthquakes, hurricane winds, and floods on populations.

HAZARD-Tech (NOAA) - HAZARD-Tech is a free, public resource for hazard-oriented professionals, including mitigation planners, emergency managers, hazard scientists and engineers, geospatial technologists, and others. The purpose of this Site is to provide an interactive environment that fosters learning and communicating. There is focus on exposing the technologies (tools) that support hazard management disciplines and providing information in support of those tools.

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Measurements
Measurements can be done in many ways. In most cases, measurements are made by volume (cubic yards). However, if material is being taken to a landfill, there may be access to a scale for weight measurements.

It is very important to record the process and basis for the estimate on the Project Worksheets (for public assistance funding) and other reports.

Cubic Yard: Cubic Yard (cy) measurements are often used to determine the unit price of debris (woody, mixed or construction & demolition) transported to a Debris Management Site or permanent landfill.  All trucks being used to transport debris must be measured and the resulting quantity in cubic yards recorded on the side of the truck and recorded on all load tickets  Trucks with less than full capacities will be adjusted down by visual inspection by the Field Debris Monitor who will verify the quantity and type of debris contained in the bed of the truck from an inspection tower
 Load tickets are often used to document measurements.

Ton Measurements: All trucks must have a certified tare weight (empty) established if payments are going to be made based on certified scale net weight receipts. Field Debris Monitors will be required to spot check trucks after dumping to see if they are still at their tare weight.

Note: Gross weight – tare weight = net weight.

Conversions
The following are rules of thumb. It will be necessary to do a field test to verify the makeup of the debris for your area and disaster type.
 Actual numbers can be very different. Taking an average load, measuring the truck, then weighing it will help determine what to use for a specific situation.  When developing cubic yard (cy) measurements, divide cubic feet by 27.  When converting from cy to tons, remember to use the correct factor:
o Use 2 if converting for construction & demolition material o Use 4 if converting for woody material
 Rules of thumb:
o 15 trees 8 inches in diameter = 40 cy (average)
o Root system (8’-10’ diameter) = may require one flat bed trailer to move o To convert cy of C&D debris to tons, divide by 2
o To convert tons of C&D debris to cy, multiply by 2
There are many ways to estimate debris. Being creative with the tools, techniques and information available to you can bring the best results.

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Estimating Debris Piles
There are many things to consider when estimating debris:
 First consideration: type of debris, for example:
o vegetative
o construction and demolition
o mobile homes
o a mix of different things
 Identify handling requirements, for example, if you will need to separate it.  For Public Assistance funding, determine if the debris is eligible or what portion is eligible.

It is important to have the correct tools, aids and information in place when doing estimates. Debris estimates are only as good as the basic information used to create them.  Ensure that necessary equipment is available, including:
o Digital (preferred) or Polaroid camera
o 100-foot tape or roll-off wheel
o Calculator, notepad, sketchpad
o Maps of area
o Aerial photographs (preferably before and after the disaster) o Dedicated vehicle and mobile communications
Once the equipment is in place, consider the area to be estimated and the way the area should be divided (sectors). Debris estimating can be expedited by dividing the community into sectors based on any of the following:
 Type of debris: woody, mixed or construction material  Location of debris: residential, commercial, or industrial  Land use: residential, commercial, or industrial
Remember that however you define your area, you must be consistent with your system and keep detailed notes on how, where and what method you used for your estimates. These notes must be well documented and maintained for future reference. For Presidentially declared disasters, the information will be incorporated on the Project Worksheet.

Estimating Aids – Buildings: The following information will assist you in determining the amount of debris from destroyed buildings, homes and debris piles:
 General building formula:

Length’ x Width’ x Height’ x 0.33 = _______ CY (cubic yards of debris) 27 (The 0.33 factor accounts for the “air space” in the building)  Single Family Residence formula:

Length’ x Width’ x S x 0.20 x VCM =__________ CY
S = number of stories in the building

0.20 = a constant based on FEMA empirical study
VCM = a vegetation cover multiplier

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• Light (1.1 VCM): includes new home developments where more ground is visible than trees and canopy cover is sparse
• Medium (1.3 VCM): generally, has a uniform pattern of open space and tree canopy cover, and is the most common description for vegetative cover • Heavy (1.5 VCM): found in mature neighborhoods and woodlots where the ground or houses cannot be seen due to the tree canopy cover.
 Mobile homes formula:

Length’ x Width’ x Height’ = ___ CY
27 Note: The 0.33 factor is not applied to mobile home calculations due to their compact construction. The 27 factor is the conversion factor from cubic feet to cubic yards.

Typical quantities for mobile homes:
o Single wide mobile home = 290 cy of debris
o Double wide mobile home = 415 cy of debris
Participants typically have a difficult time accepting these numbers because they are larger than the standard stick-built homes. This has to do with the wasted air space in the average stickbuilt home. In mobile homes there is very little wasted air space – every inch of the unit is used in storage; the walls are narrower, etc.
 Debris piles:

Length’ x Width’ x Height’ = ___ CY
27 Reminders: The following reminders may be of assistance when performing debris estimates:
 Look beyond the curb into side and backyards and at condition of the homes. Most debris in these areas will eventually move to the curb
 Wet storms will produce more personal property debris (household furnishings, clothing, rugs, etc.) if roofs are blown away
 Look for hanging debris such as broken limbs
 Flood-deposited sediment may be compacted in place. Volume may increase as debris is picked up and moved.
 Using aerial photographs in combination with ground measurements will help determine if there are any voids in the middle of large debris piles  Treat debris pile as a cube, not a cone, when performing estimates

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Scattered Debris Quantities
The quantity of scattered debris is difficult to estimate and may involve a wide area. If the area can be clearly identified, then the following two methods may be helpful.

Average depth method - used to estimate concentrated debris fields.  Calculate the area covered by the debris
 Make a rough estimate of the average depth of the debris.  Multiply the average depth times the area to arrive at the volume.

Raked debris method
 Measure out an area of average debris quantity, such as ten yards by ten yards, or 100 sy.  Rake or sweep together the scattered debris within that area into a cone-shaped debris pile.  Estimate the raked debris volume using the cone volume method.  Divide the debris volume by the measured area to get a volume per square yard.  Multiply the result of Line 4 by the total area with scattered debris to estimate the total debris volume.

Building Demolition Quantities
After a disaster, building may not have totally collapsed, but may be slated for demolition due to being a threat to public safety. Estimating the amount of debris that will need to be hauled away can be done by using the following formula:
 Area of building footprint x building height/3 = volume In cases where a building changes its footprint or size at higher floors, the volume can be calculated by estimating the different footprint floors separately and adding the volumes together. There is some flexibility built into this calculation in the result to allow for the uneven shapes of the resulting debris.

Example: A 1930s-era high-rise was severely damaged and must be demolished. It has three footprints stacked on one another, one at 45,000 sf, 30,000 sf, and 18,000 sf, respectively. The lower two sections are five stories at 12 ft high per floor, and the upper section is three stories at 10 ft high per floor.

Calculate the debris volume in cubic yards.

Height of the sections: 5 stories x 12 ft/story = 60 ft. 3 stories x 10 ft/story = 30 ft.
[(45,000 sf x 60 ft) + (30,000 sf x 60 ft) + (18,000 sf x 30 ft)] / 3 = 1,680,000 cf. 1,680,000 cf / 27 cf/cy = 62,222 cy (rounded).

Explosions
Debris fields from explosions are a varied as the explosions themselves.

If the explosion resulted in a collapsed building or buildings, use the methods described in Building Demolition Quantities.

If this doesn’t work, one of the other debris quantities estimating methods may result in a useful solution, including the scattered debris quantity methods.

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Damage estimates can be made from available aerial photographs. A local newspaper supplied the above photograph.

To estimate debris using a photograph such as this:
 Select an object in the photograph for which the length can be reasonably estimated, such as the truck.
 Measure the truck in the foreground and estimate its length at 25 feet.  Apply that length to the intact houses to estimate the approximate length and width of each house. Calculate the approximate square footage by multiplying the length times the width. If you have houses of differing sizes, measure several and then calculate an average square footage.

Note: After an Oklahoma City tornado, photos from a news report and aerial photographs were used to do debris estimation. It can be very accurate in the right situation.

10. Debris Monitoring
Debris activities require monitoring by trained and supervised personnel.  Effective debris management planning requires a thorough understanding of debris monitoring responsibilities and techniques.
 Most importantly, debris monitoring is the most effective process for identifying, evaluating, and resolving debris issues.

Inadequate monitoring of debris activities often results in disputes between an applicant and the contractor, and/or the applicant and FEMA over federal reimbursement for debris removal, reduction and disposal, and often loss of funding.

There are several monitoring considerations that are critical to effective monitoring of debris activities.

These include:
 Responsibilities
 Staff to perform tasks
 Documentation and reporting requirements
 Monitoring activities and techniques
 It is important to recognize that the monitoring process is used to both identify and resolve debris-related issues
 It is the primary responsibility of the applicant to independently monitor all debris activities, whether performed by their own force account labor or contract o For the purpose of this discussion, the applicant’s monitoring staff is referred to as the Debris Field Monitor
o The Debris Field Monitor is responsible for monitoring of the specific day-to-day field activities
 In Presidentially declared events, FEMA will perform overall monitoring of an applicant’s debris activities. This does not relieve applicants of any of their own monitoring responsibilities. o For the purpose of this discussion, FEMA’s monitoring staff is referred to as the Public Assistance (PA) Program Debris Monitor

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Debris Field Monitor – Applicant Responsibility
The applicant’s Debris Field Monitor typically will:
 Be assigned to a specific task and be on site every day.  Monitor specific activities at loading sites, debris management site inspection sites or landfills.  Prepare a quantitative report of activities completed.  Most importantly, identify and resolve debris issues.

For State/Presidentially declared disasters, it is the applicant’s responsibility to provide enough documentation to support that:
 The scope of the work performed meets eligibility criteria.  Often, activities may be performed that are not eligible for federal reimbursement while completing other eligible activities. Such work must be clearly identified, documented and quantified to minimize disputes when the work is completed.  The quantities (cubic yards of debris, hours of operation, etc.) are adequately verified. The information provided by the applicant’s field monitor usually provides the basis of this documentation.

Program Debris Monitor – State/ FEMA Responsibility
Cal OES/FEMA has the authority to monitor an applicant’s debris operations, whether they are performed by an applicant’s force account or contract. Often, a two-person, FEMA/State team will perform this function. Generally, the Program Debris Monitor will be staffed by:
 Debris Specialists – generally the most qualified for this role but may need additional support depending on the severity of the operations and number of Specialists deployed to the disaster  Technical Assistance Contractors – often have this expertise  Other State and/or Federal agencies, such as Caltrans or US Army Corps of Engineers Typically, these staff will:
 Make periodic site visits, depending on the magnitude and complexity of an applicant’s operations.
 Assess operations compliance with the terms of the Project Worksheets, the contract, and the applicant’s debris monitoring plan.
 Review field notes and/or reports prepared by the Debris Field Monitors.  Compile payment and cost documentation for an applicant’s operations.  Prepare a summary report of observations, issues and resolutions.  Provide training to Debris Field Monitors.

Monitoring Staff
The applicant should use full-time debris monitors to account for all debris management activities.  The applicant should never rely solely on the records or invoices provided by the contractor.  These monitors should be trained and properly supervised. o Cal OES/ FEMA may provide monitor training on State and/or Presidentially declared disasters, if necessary
 The size of the staff will depend on the operation and may range from a few individuals who randomly monitor pickup and disposal sites (least efficient) to having a monitor at every pickup and disposal site (most efficient, most costly).
 Staffing may be provided by:
o Local force account labor or temporary hires. Retired employees can be a good

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resource.
 Overtime or straight time eligible for their staff to meet FEMA’s eligibility criteria in Presidentially declared disasters is for a:
• Permanent employee
• Temporary employee
• Seasonal employees
 Indicate that because of the regular time restrictions, many applicants choose to use contractors to perform monitoring activities for declared events.  Engineering firms usually have staff with construction experience that could provide the monitoring functions (these do not need to be professional engineers).

Debris Monitoring Report
It is important to develop a monitoring system that includes a systematic method of identifying pertinent activities and recording relevant observations and data.  A monitoring report should be developed to capture specific debris-related activities, based on the method of payment (force account or contract type) and other issues unique to the applicant’s operations
 The reports may also be used to assess eligibility of debris-related activities and quantities A monitoring program observes and documents the work being done at two locations, minimum – point of collection and disposal (temporary and final). Some items to document at the various monitoring points include:
 Debris Loading Area
o Eligible debris is being picked up
o If debris types are separated at the curbside, it is separated o Truck loads are full
o Tailgates are in-place
o If sideboards are in place
o Time of pickup
o Load is reasonably compact – large obstructions are not restricting placement of material. Note that if the loads are not properly loaded on compacted, debris monitors should reduce the rated volume of the truck accordingly.  Debris Unloading Area
o Truck size is as reported on the load ticket
o Determine proper debris quantities
o Check time of collection for reasonable turnaround
o Assure appropriate materials are properly segregated, such as Household Hazardous Waste (HHW)
 Debris Management Site
o Record inactive times of contract equipment
o If air curtain incinerators are used, assure proper procedures o Assure Household Hazardous Waste (HHW)
is properly segregated
o Assure safety of personnel around equipment
o At a minimum, an elevated inspection station should be used to enable the monitor to look down into the truck to verify both the contents and the load amount. o Monitoring should also be performed at the exit point of the Debris Management Site to

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ensure the load has been sufficiently dumped.
 If the load of debris is by weight, then there should be a monitor at the certified scales  One of the best methods of monitoring is to use a load ticket system Debris Monitoring Observations
Debris activities require monitoring. Listed below are items to be aware of:
 Monitors should observe operations to ensure ineligible debris is not picked up.  Monitors should have a good understanding of eligible debris (especially from private property) and any time limits imposed on pickup of specific types of debris. Examples (from actual occurrences) include sweeping areas for abandoned cars and white goods, cleaning up illegal dumpsites, removing cut trees from subdivisions under development, and removing/cutting trees from the right-of-way in rural areas.

Prior to use, all trucks should be numbered, measured and load capacities (cubic yard or weight capacities) documented by truck number. Periodically, trucks should be pulled out of operation and remeasured.  It is important to ensure that tare weights (empty) have been taken for each truck  Remember that gross weight minus the tare weight equals the net weight. In this situation, the scale house operator was estimating the weight because the scale was broken. If this happens, then the quantity of material should be measured in cubic yards and converted to tons.  California requires trucks to have tarps that cover the bed.* If a monitor sees a truck without a tarp, he or she may want to take note of the truck number and report it to their supervisor.

Remember that monitors are not law enforcement officers. Tickets received by the truck drivers for this are not reimbursable.
 Debris Management Sites should have only one way in and one way out or have an inspection station at the exit. Trucks have been reported driving through the disposal site without unloading, then re-entering with the same load.
o This can be detected by observing the time of departure and time of arrival recorded on the driver’s load ticket
o This may also indicate problems with the community’s debris monitors at the loading or unloading site.
*Note: In California only water and feathers from live fowl can come off a truck.

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11. Organization and Responsibilities
Local Government Agencies and Departments
 The City of San Luis Obispo Public Works and Utilities department will form Debris Management Task Force (DMTF). This Task Force shall be led by the Utilities and Public Works Department Head or his/her designee. The members of the Task Force will be comprised of members of the City staff and any assigned mutual aid resource personnel. It will be the duty of the Debris Management Task Force to identify, plan for, coordinate, facilitate, monitor, document, and ensure the collection, removal, staging, and disposal of all debris consistent with all local, state, federal, and environmental protocols, regulations, and standards.  The EOC Director or his/her designated representative in conjunction with the Debris Management Task Force will determine the extent of damage and resulting debris and issue appropriate directives to implement this annex.

12. Administration and Logistics
 All agencies will document personnel and material resources used to comply with this annex.

Documentation will be used to support any Federal assistance that may be requested or required.
 Requests for support and/or assistance will be up channeled from the city level to the Operational Area EOC and then to the State EOC. Requests for federal assistance will be made by the State EOC through established procedures, as outlined in the Federal Response Plan.  All agencies will ensure 24-hour staffing capability during implementation of this annex, if the emergency or disaster requires.
 The Fire Department Emergency Management Coordinator in collaboration with Public Works and Public Works Department will initiate an annual update of this annex. It will be the responsibility of each tasked agency to update its respective portion of the annex and ensure any limitations and shortfalls are identified and documented, and work-around procedures developed, if necessary.

13. Authorities, References and Regulations
State
California Disaster Assistance Act, Section 2920 – Emergency work California Disaster Assistance Act, Section 2930 – Emergency Protective Measures California Disaster Assistance Act, Section 2925 – Debris Removal Federal
Stafford Act, Section 403 - Essential Assistance
Stafford Act, Section 407 - Debris Removal
Title 44 Of Code of Federal Regulations 44CFR Part 206.224 - Debris Removal Title 44 Of Code of Federal Regulations 44CFR Part 206.225 - Emergency Work

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REGULATIONS
State
The California Disaster Assistance Act (CDAA) governs the eligibility rules for disaster debris removal within the state.
 CDAA, Section 2920 - Emergency Work
o Emergency work to save lives, protect public health and safety, and to protect property in an area proclaimed to be in a state of emergency.
 CDAA, Section 2930 - Emergency Protective Measures
o Actions taken to remove and/or reduce immediate threats to public property, or to private property when in the public interest.
 CDAA, Section 2925 – Debris Removal
a) General Eligibility.
(1) Debris removal from publicly and privately-owned lands and waters, undertaken in response to a state of emergency proclamation by the Governor is eligible for state financial assistance; and,
(2) For purposes of this program, the removal of debris from private property shall be reimbursed only when there is an immediate threat to public health and safety. In a case where reimbursement for debris removal from private property is authorized by the agency secretary, the following requirements shall apply, unless waived in part or full by the agency secretary:
(A) The property owner must remove all disaster-related debris from the property to the curb or public right-of-way.
(B) The local agency must obtain a signed statement from the property owner to the effect that the property owner does not have insurance covering the removal of the disaster-related debris; and,
(C) The local agency must have a signed statement from the property owner giving the local agency the right of entry and absolving the local agency and the state of any liability relative to removal.

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Federal
FEMA and the Public Assistance Program are governed by the law defined in the Stafford Act and regulations provided in Title 44 of Code of Federal Regulations (44 CFR). These laws and regulations provide the criteria for determining eligibility of debris activities.  Stafford Act
o Section 403 Essential Assistance.
 Basic eligibility for debris removal, clearance of roads, demolition and reduction of immediate threats are all included in this section.
o Section 407 Debris Removal.
 Debris and wreckage removal from public and private property. o Section 502 Federal Emergency Assistance authorizes Direct Federal Aid for debris removal activities.
 Regulations 44CFR Part 206
o 206.224 Debris Removal.
o Category A Criteria.
• Must be on public property
• Eliminates immediate threat to lives, health and safety • Eliminate threat to improved property
• Necessary for emergency access- Public Right -of-way only • Debris on private property may be eligible-Private property is generally property owner responsibility and may be covered by insurance • Ensures economic recovery of community and provides benefit for community-at-large
o 206.225 Emergency Work.
 Category B Criteria.
• Emergency Protective Measures criteria used in determining eligibility for demolition. These are actions taken by a community before, during, and following a disaster to save lives, protect public health and safety, or eliminate immediate threat of significant damage to improved public and private property through cost effective measures.

City of San Luis Obispo
Emergency Operations Plan
Continuation of Operations
and
Reconstitution of Government

Developed for:

Keith Aggson
Fire Chief
City of San Luis Obispo
Fire Department
San Luis Obispo, CA.

Prepared by:

David L. Mathe
Emergency Leadership and
Preparedness Advisor
Nipomo, CA.

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FORWARD
The City of San Luis Obispo Continuation of Operations and Reconstitution of Government Plan addresses  the  City  of  San  Luis  Obispo’s  response  to  an  emergency  impacting  the  city.

Continuation of Operation measures and procedures concerning the policy and operations of the City of San Luis Obispo Continuation of Government are contained herein.

Purpose
To ensure the city is operational at the essential functions level as quickly as possible to ensure recovery and the continuing operation of the City of San Luis Obispo Scope
This Continuation of Operations and Reconstitution of Government Plan outlines procedures  to be  followed  when  city  work  operations  are  interrupted  and/or  basic  infrastructure  is compromised.

Plan Adoption
This  is  the  official  City  of  San  Luis  Obispo  Continuation  of  Operations  and  Reconstitution  of Government Plan.

Keith Aggson
Fire Chief
San Luis Obispo Fire Department
Date:  01/01/2022

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Table of Contents
Section I Continuation of Operations and Reconstitution of Government A. Continuation of Operations                 3
B. Reconstitution of Government                3
a. Lines of Succession                  3
i. Lines of Succession table              4
b. Temporary Seat of Government and Temporary Emergency Operations Center     5 c.  Vital Records                    5
Section II Essential Functions                    5
Section III Staffing and Resource Requirement                5 Section IV Facilities Planning                    6
Section V Contact Information                    6
Section VI Reporting to work following a disaster              6 a. Personal and Family Safety                           6 b. When to Report                  6
c. Where to Report                             6
Revision Page                                   7

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SECTION I – CONTINUATION OF OPERATIONS AND RECONSITIUTION OF GOVERNMENT A. Continuation of Operations
A major  disaster  could  include  death  or  significant  injury  of  key  government  officials,  partial  or  complete destruction of established seats of government, and the destruction of public and private records essential to continued  operations  of  government  and  industry.  Law  and  order  must  be  preserved  and  government services maintained.    California Government  Code  8643(b)  and  the  Constitution  of  the  State  of  California provide authority for the continuation and preservation of State and Local government.

Continuation of leadership and the government authority is particularly important with respect to Disaster services,  direction  of  Disaster  response  operations,  and  management  of  recovery  activities.  Under California's concept of mutual aid, local officials remain in control of their jurisdiction's Disaster operations while additional resources may be provided by others upon request.  A key aspect of this control is to be able to communicate official requests, situation reports, and other Disaster information throughout any disaster condition.

To ensure Continuation of Operations, seven elements must be addressed by government at all levels:

1. Succession to essential positions required in Disaster management.

2. Pre‐delegation of Disaster authorities to key officials.

3. Disaster action steps provided in Disaster plans and Disaster action plans.

4. Emergency Operations Centers.

5. Alternate Emergency Operations Centers.

6. Safeguarding vital records.

7. Protection of government/industrial resources, facilities, and personnel.

B. Reconstitution of Government
In  the aftermath of a major disaster, civil obedience must be preserved and essential government services must  be  maintained.    To  this  end,  it  is  particularly  essential  that  local  units  of  government  continue  to function.

1. Lines of Succession
Article  15  of  the  California  Disaster  Services  Act  provides  the  authority,  as  well  as  the  procedures  to  be employed, to ensure continued function of government through the appointment of political positions, chief executives, and department heads should they be unable to serve in a locally proclaimed state of Disaster.

In general the act allows for the governing body to designate and appoint up to three standby officers for positions it deems necessary.  For City Council Members, if a quorum cannot be met due to injury, illness, or death during a locally proclaimed state of Disaster, in the City of San Luis Obispo, temporary appointments will be made to create a full City Council of five (5) members.  The following Tables delineates the lines of succession for the City of San Luis Obispo.

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City of San Luis Obispo Lines of Succession
SERVICE / DEPARTMENT  TITLE‐ POSITION
Policy Group  1. Mayor and City Council Members

2. Planning Commission Chair

3. Public Works Advisory Board Chair

4. Recreation and Parks Commission Chair

5. Community Promotions Committee Chair

6. Planning Commission Vice‐Chair

7. Public Works Advisory Board Vice‐Chair

8. Recreation and Parks Commission Vice‐Chair

9. Community Promotions Committee Vice‐Chair
Emergency Services Director  1. City Manager

2. Assistant City Manager

3. Deputy City Manager

4. Fire Chief

5. Police Chief
City Clerk  1. City Clerk

2. Deputy City Clerk
Human Resources  1. Human Resource Director

2. Human Resource Manager

3. Senior Human Resource Analyst
Fire  1. Fire Chief

2. Deputy Fire Chief

3. Fire Battalion Chief
Police  1. Police Chief

2. Police Captain

3. Police Lieutenant
Finance  1. Finance Director

2. Budget/Controller Manager

3. Senior Accountant
Parks and Recreation  1. Parks & Recreation Director

2. Recreation Manager

3. Recreation Supervisor
Public Works  1. Public Works Director

2. Deputy Director/City Engineer

3. Deputy Director
Information Systems  1. Information Systems Manager

2. Network Service Supervisor

3. IT System Engineer
Utilities  1. Utilities Director

2. Deputy Director
City Attorney  1. City Attorney

2. Assistant City Attorney

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2. Temporary City Seat of Government and EOC
Should, during any Disaster situation, the normal seat of government be unusable, the seat of City government will be moved to the Ludwick Community Center.

Should,  for any Disaster  situation,  the  city’s  primary EOC  be  unusable,  secondary EOC will  be established at the Ludwick Community Center.

3. Vital Records
The City Clerk is responsible for the Vital Records of the City of San Luis Obispo. These records are routinely stored in the Clerk’s office located at City Hall.  Back–up data systems are stored off site at a safe location.

Section II.  Essential Functions
Essential Functions are identified as those tasks ensure Business Continuity for the City of San Luis Obispo businesses.  The  city  has  identified  essential  functions  and  services  needed  to  sustain  its  mission  and operations during times of emergency. The City Essential Functions are:

ESSENTIAL FUNCTION  DESCRIPTION
Dispatch  Emergency Communications
Law Enforcement  Law Enforcement and public safety
Fire Department  Emergency fire and rescue services
Utilities  Water and Wastewater Services
Administration  Information Technologies, Telephones, Radios, Dispatch Administration  Leadership, Public Information, Inter/Intra Agency Coordination Finance  Payroll Processing, Emergency Payments, Requisitions, Contracts City Attorney  Legal Affairs, Public Orders, Public Records request delay Public Works  Streets, parks, vehicle and equipment maintenance Community Development  Code enforcement, development approval Parks & Recreation  City parks, recreation programs and facilities TBD  As determined by Emergency Services Director
TBD  As determined by Emergency Services Director
Section III. Staffing and Resource Requirements
When this plan is activated, Department Continuity of Operations Plans should be provided to Emergency Operations  Center  Staff  to  determine  the  positions  and  resources  needed  to  accomplish  each  Essential Function  listed  in  Section  II,  or  as  otherwise  identified  by  the  Emergency  Services  Director  for  the activating emergency.

In  the absence of department specific plans, staffing and  resource  requirements will be provided  to  the Emergency Operations Center Staff by department leadership.

Section IV. Facilities Planning

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If  any  City  of  San  Luis  Obispo  offices  cannot  be  occupied  due  to  damage,  the  choice  for  relocation  of essential personnel will be as follows:
 Alternate work location:
o To be determined and assigned by Emergency Services Director (City Manager)  Other City, allied agency or private owned location(s).  Telecommute: Utilize the City’s “Work from Home” policy and equipment request processes along with the City’s “Electronic Device Use and Work” Policy.

Section V. Contact Information
Departments will update provide personnel contact list annually to be available to Emergency Operations Staff when this plan is activated.

Section VI. Reporting to work following a disaster
A. Personal and Family Safety
If  an  emergency  or  natural  disaster  occurs  outside  of  normal  business  hours,  the  First  and Highest Priority of all city employees is  to make sure  that your  family and home is safe and secure.

Once your family and home are secure, the Second Priority is to check on your neighbors and assist them as needed.  Special attention should be paid to the frail and elderly.

The Third Priority is to help the city get through the crisis; employees are directed to contact their respective supervisors with their availability, response time to duty and await direction.

B. When to report
During  business  hours:  If  an  emergency  or  natural  disaster  occurs  during  normal business  hours,  the  City  Manager  and  Leadership  will  determine  if  the  employees need to remain at City Hall or if certain employees can be released to go home, if it is safe  to  do  so.  Under  no  circumstances  should  an  employee  leave  their  workplace without proper authorization.

After business hours: If an emergency or natural disaster occurs outside of normal business hours, employees  should immediately begin  to monitor  the  radio and/or television  for  reports  of  damage  near  or  within  the  city.    All  employees  should attempt to contact their department supervisor or their respective City Department for direction.

In  the event of a Proclaimed Local State of Emergency, or a natural or man‐made disaster,  or  a  catastrophe,  the  City  shall  attempt  to  contact  employees  for  the purpose of mobilization.  However, this may not be possible.  All employees should attempt to contact their department supervisor or their respective City Department for direction.

C. Where to report

City of San Luis Obispo      Continuation of Operations and Emergency Operations Plan      Reconstitution of Government For Official Use Only  7 of 7
Staff with emergency responsibilities are to report to their pre‐designated work sites or to the Emergency Operations Centers (EOC).

Primary:   San Luis Obispo City Fire Department, Station 1 2160 Santa Barbara Ave.

San Luis Obispo, CA 93401
Secondary: Ludwick Community Center
864 Santa Rosa Street
San Luis Obispo, CA 93401
Staff who do not have emergency assignments or are not sure of their emergency assignment should report to their normal work location.  DO NOT enter a building that appears to have been damaged until it has been inspected by a Building Official and determined to be safe.

Revision Page
This Section is for Plan Holders to record the posting of each Official Plan Revision made by the City of San Luis Obispo.  Please enter the revision number, revision title, page number revised date the revision was posted and the name of the person posting the revision.

The  format  for  numbering  revisions  shall  be a  sequential  number  followed  by  the last  two  digits  of  the current calendar year (e.g., #1‐20, #2‐20, and so on).  New sequential numbers will begin each January 1.

Revision #  Revision Title  Page Number Revised  Date  Name 1‐22  2022 Emergency Plan Update  None  01/01/22  Aggson

Item 5e
Department: Public Works
Cost Center: 5101
For Agenda of: 5/17/2022
Placement: Consent
Estimated Time: N/A
FROM: Matt Horn, Public Works Director
Prepared By: Gaven Hussey, Parking Services Manager; and Alexander Fuchs, Parking Services Supervisor
SUBJECT: AUTHORIZE SOLE SOURCE AGREEMENT FOR PARKING CITATION

PROCESSING AND DIGITAL PERMITTING SERVICES

RECOMMENDATION

1. Adopt a Resolution entitled, “A Resolution of the City Council of the City of San Luis Obispo, California, approving a Sole Source Agreement for Parking Citation Processing and Digital Permitting Services with IPS Group, Incorporated” authorizing the City Manager to negotiate and execute a sole source agreement with IPS Group, Incorporated; and

2. Allocate $11,500, annually, beginning in FY 2023, from the Parking Fund’s Unreserved Working Capital to the program’s Contract Services account to cover anticipated costs of services.

DISCUSSION
Background – Existing Vendor Not Working
In August 2016, the Parking Services Program released a Request for Proposals (RFP) for a parking citation issuance and processing services. After review and evaluation of the bid responses, in May 2017 Council authorized the execution of an agreement with Passport Labs, Inc. (“Passport”).

Since then, the City has experienced multiple, significant issues with Passport’s citation processing capabilities including incorrect payment timelines on notification letters, inconsistent collection of registered owner (RO) information, issues integrating with the California Department of Motor Vehicles (DMV) computer systems, and unreliable monthly invoicing and reporting. Staff has worked diligently for years to correct these issues including hiring a third-party consultant to work with Passport on DMV integration, but the issues persist.

Passport has been unable to integrate with industry standard mobile payment application vendors currently under contract with the City. The lack of integration requires Parking Enforcement Officers to check multiple applications for an active payment before issuing a citation for an expired parking session. This increases the opportunity for the wrongful issuance of citations and increases customer frustrations with the City’s new payment options. Passport’s citation processing application is functional but nowhere close to ideal for the City’s operational needs.

Item 5e
There are multiple vendors that offer citation processing and / or digital permitting services including Passport, Data Ticket, Phoenix Group, T2 Systems, etc. However, contracting with a new, untested vendor does not align with best practices of a unified management platform. The addition of mobile payment application services, multi-space pay stations, and license plate recognition (LPR) technology over the past few years has highlighted the importance integration plays in effective communication across multiple platforms.

Reason for Sole Source with IPS
The City has contracted with IPS for multiple products and services including single space parking meters, multi-space pay stations, and for mobile payment application services.

Several years ago, IPS launched an enforcement program offering citation processing and digital permitting services as part of their company’s portfolio. IPS has contracted with multiple municipalities in California, including the City of Paso Robles, and has proven their ability to provide high-quality citation processing and digital permitting services.

Allowing IPS to provide mobile application payments, physical payment options at pay stations and single space meters, citation processing and digital permitting services for the City reduces the number of required integration points and reduces the opportunity for miscommunication of vital information used to verify payments and issue parking citations. Staff is therefore recommending the adoption of a Resolution (Attachment A) authorizing the City Manager, or his designee, to negotiate and execute a sole source agreement IPS for parking citation processing and digital permitting services.

Next Steps
If Council approves the recommendations, then the next steps will be to negotiate and execute an agreement for IPS’s services, finalize the implementation schedule, and provide notification to the existing citation processing contractor of the City’s intent to terminate their agreement. Staff anticipates a 90-day implementation timeline with IPS going live in August 2022. Staff will then notify property owners and residents of the preferential parking permit districts of the timeline and information needed to transition to a digital permitting system.

Previous Council Action
In August 2020, City Council adopted a Resolution authorizing the City Manager to execute a sole source agreement with IPS for the purchase and installation of multi-space pay stations. Council also authorized the City Manager to execute a separate sole source agreement with IPS for the operation and maintenance of the pay stations.

Policy Context
Pursuant to the City’ s Municipal Code Section 3.24.060(D), certain acquisitions in which the equipment or services have been uniformly adopted in the City or otherwise standardized may be obtained from a single source without engaging in bidding procedures.

Item 5e
Pursuant to Section 202 (Purchasing Process) of the City’s Financial Management Manual, City Council approval is required for all general services agreements totaling $150,000 or more for the term of the agreement. Staff anticipates the total compensation for the agreement to be roughly $507,000 over the five-year term.

Public Engagement
Staff did not engage the public regarding the recommendation to execute an agreement with IPS Group for citation processing and digital permitting services. Staff did, however, notify preferential parking permit program participants of the City’s intent to implement a digital permitting program. Information was sent to all property owners of existing parking permit districts in August 2021 along with their annual permit renewal information.

CONCURRENCE
Information Technology (IT) staff reviewed this project, and they concur that it will have minimal impact on City IT infrastructure and resources because communication and credit card processing of parking citation and digital permit payments will follow the same processes currently used by IPS’s mobile payment application.

The City’s Purchasing Division in the Finance Department concurs with the justifications to pursue a sole source agreement with IPS Group.

The Police Department, who also issue parking citations, concurs with the recommendation to contract with IPS Group for these services.

ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to the recommended action in this report, because the action does not constitute a “Project” under CEQA Guidelines Sec. 15378.

FISCAL IMPACT
Budgeted: Yes Budget Year: On-going
Funding Identified: Yes
Fiscal Analysis:

Funding
Sources
Total Budget
Available
Current
Funding
Request
Remaining
Balance
Annual
Ongoing
Cost
Parking Fund $92,000 $11,500 $0 $96,600
Total $92,000 $11,500 $0 $96,600

Item 5e
The City currently contracts with Passport for citation processing services. The City does not have a current contractor for digital permitting services. Based on the invoices provided by Passport for July 2021 through March 2022, the City is projected to expend approximately $84,000 in FY2022 for citation processing services (This amount does not include the convenience fees that the City is invoiced for but that is paid by customers using Passport’s online payment portal). In FY 2022 and beyond, the Parking Fund budgets $92,000 annually for citation processing services in their Contract Services account.

Staff anticipates that contracting with IPS will cost approximately $103,500 in the first year (FY 2023) and approximately $96,600 annually thereafter based on the pricing sheet provided by IPS and parking citation issuance statistics from December 2021 through February 2022. The estimated costs include both citation processing and digital permitting services.

Staff is, therefore, requesting approval to allocate $11,500, annually beginning in FY 2023, from the Fund’s Unreserved Working Capital to cover the difference in service costs.

ALTERNATIVE
Council could decide not to approve a sole source agreement with IPS Group. This action is not recommended by staff because the services provided by the current citation processing contractor cannot deliver a high-quality customer experience and issuing a Request for Proposals (RFP) for these services will add months to the transition process from the existing contractor to a new contractor.

ATTACHMENTS
A - Draft Resolution authorizing the City Manager to execute a sole source agreement with IPS Group for citation processing and digital permitting services B - IPS Group Standard Pricing Sheet

R ______
RESOLUTION NO. _____ (2022 SERIES)

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN LUIS

OBISPO, CALIFORNIA, APPROVING A SOLE SOURCE AGREEMENT

FOR PARKING CITATION PROCESSING AND DIGITAL PERMITTING

SERVICES WITH IPS GROUP, INCORPORATED
WHEREAS, the City of San Luis Obispo Parking Services Division is pursuing a unified management platform for parking specific products and services offered by the City; and
WHEREAS, the City of San Luis Obispo Parking Services Division has contracted with and maintained a successful relationship with IPS Group, Incorporated (IPS Group) since 2012; and
WHEREAS, in 2020, the City Council of the City of San Luis Obispo authorized the execution of sole source contract with IPS Group for the purchase, installation, and ongoing service maintenance of 55 multi-space pay stations; and WHEREAS, in 2021, the Parking Services Division launched multiple mobile payment application services including Park Smarter which is wholly owned and operated by IPS Group; and
WHEREAS, IPS Group offers a proven parking citation processing and digital permitting service platform used in other municipal parking operations throughout California; and
WHEREAS, the City’s existing parking citation processing vendor is not able to fully integrate with other vendors’ products and payment platforms limiting staff’s ability to function efficiently; and
WHEREAS, other cities in the region are using IPS for similar services and similar cost structure that was received through a competitive bid; and NOW, THEREFORE, BE IT RESOLVED by the Council of the City of San Luis Obispo as follows:

SECTION 1. The Public Works Department – Parking Services Division is authorized to enter into a sole source agreement with IPS Group, Incorporated for parking citation processing and digital permitting services.

Resolution No. _____ (2022 Series) Page 2
R ______
SECTION 2. Execution of Documents. The Council hereby authorizes the City Manager to negotiate and execute an agreement with IPS Group, Incorporated for parking citation processing and digital permitting services.

SECTION 3. Environmental Determination. The authorization to enter into a sole source agreement with IPS Group, Incorporated does not constitute a “Project” under CEQA Guidelines Sec. 15378.

Upon motion of _______________________, seconded by
_______________________, and on the following roll call vote:

AYES:

NOES:

ABSENT:

The foregoing resolution was adopted this _____ day of _____________________ 2022. ___________________________
Mayor Erica A. Stewart
ATTEST:
__________________________
Teresa Purrington
City Clerk
APPROVED AS TO FORM:
___________________________
J. Christine Dietrick
City Attorney
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of San Luis Obispo, California, on ______________________. ___________________________
Teresa Purrington
City Clerk

ENFORCEMENT/PERMITTING SYSTEMS
Our Mobile Enforcement Solution puts you in charge. Select a 1-piece or 2-piece design, Android or iOS operating system. IPS provides a quick and efficient citation issuance process. Electronic citations are immediately loaded into the Enforcement Management System (EMS) allowing timely access to citation information for your Agency and the public. IPS can also utilize existing agency Android and/or iOS devices or can supply new ones as provided below. Paper rolls subject to final volume, approval of artwork design and layout. Pricing does not include any applicable sales tax.

Handheld Enforcement Solutions
MOBILE ENFORCEMENT 1 OR 2-PIECE SOLUTION

LEASE PACKAGE OPTIONS GOLD PLATINUM
1-piece N5 Mobile Enforcement Device with built in Printer Or 2-piece Solution Listed below.
x x
Mobile Enforcement Software x x
Remote Management Suite x x
Comprehensive Phone Support x x
General Maintenance x x
Data Plan x x
Installation and Training x x
Carrying Case, Spare Battery & Cradle x x
Warranty 12 months 36 months
Automatic Hardware Refresh (after three years) x
LEASE PRICING (per device/month) $225.00 $255.00
IPS can utilize existing agency Android and/or iOS devices or can supply new ones as provided below. City can provide equipment separately if desired. IPS also supports 1-piece and 2-piece devices or any combination thereof.
1 PIECE ENFORCEMENT SOLUTION UNIT PRICE
N5 Print Mobile Enforcement Device $2,950.00
N5 Charging Cradle $199.00
N5 Spare Battery $199.00
N5 Carrying Case $50.00
N5 3-Year Warranty (Optional) $750.00
2 PIECE ENFORCEMENT SOLUTION UNIT PRICE
Apple iPad Mini 4 with ruggedized case, charger, and shoulder strap $995.00 Samsung Note 8 with ruggedized case, charger, and cradle $995.00 Zebra ZQ510 3in BT Printer (or equivalent) $895.00
Additional warranties or items to be priced as requested To be quoted

Handheld Enforcement Support
Mobile Enforcement Solution Units Unit Price
Mobile Data Plan Per unit /per month
$90.00
Handheld Support Per unit/Per month
Software License (one-time fee) Per Unit Included
Mobile Citation Paper (per roll) QTY 100 Per roll $11.95 Mobile Citation Paper (per roll) QTY 200 Per roll $7.95 Mobile Citation Paper (per roll) QTY 500 Per roll $5.95 Mobile Citation Paper (per roll) QTY 1000 Per roll $4.95 Plate Charges for Ticket Customization (One-time fee) Per plate $75.00 Estimated Travel Expenses for Installation Per trip $2,000.00 On-site training and installation Per day $600.00
Enforcement Back Office and Processing Services
Enforcement Management System Units Unit Price
One Time Setup Per Unit $5,000.00
Annual System License for EMS Per user Included
Citation Issuing Fee Per unit $0.70
Manual Citation Entry Fee Per unit $1.00
RO Acquisition (local)* Per unit TBD
RO Acquisition (out of state) Per unit $0.75
Delinquent Notice Processing fee (Includes Postage) Per unit $1.15 Delinquent Notice Processing fee with tracking
(Includes Postage) Per unit $1.25
IVR Solution (Optional) Per month $250.00
IVR Record & Store Calls (Optional) Per call $0.50
IVR Call Transcription (Optional) Per call $1.00
LockBox Setup (one-time fee) Per unit $750.00
LockBox Operations Per Month $95.00
LockBox Mail-in Payments Per unit $1.00
Online & IVR Secure Credit Card Payments - Gateway Fee
Note: Charged to the Public - assumes the use of the Client Merchant Account
Per transaction
$2.00 or 3%
whichever is
higher
Optional: Hosted Merchant Account– Interchange + Fees
referenced Note: Charged to the Public Per transaction
$2.00 or 3%
whichever is
higher
Additional Letters and Correspondence Per unit $1.20
1st Level Manual Adjudication Services (Online Appeals) Per unit $1.00 2nd Level Adjudication Hearing Services Per hour To be quoted *Local (In-State) DMV RO acquisition pricing to be determined based upon the agency relationship, associated costs and integration options available at time of implementation. Standard integration fees apply

Ticket Collection Services
Collections Units Unit Price
Local DMV Collections (in-state collections) % of amount collected 25% of amount collected Advanced/Delinquent Collections % of amount collected 35% of amount collected Public Customer Support and Call Center Service
Phone,
Email and
Web Chat
Minutes Billing Period Cost
100 Per Month $162.50
130 Per Month $195.00
230 Per Month $325.00
300 Per Month $416.00
375 Per Month $520.00
580 Per Month $780.00
1000 Per Month $1,300.00
+1000 Per Month TBD
Permit Management System Fee Schedule
Permits Units Unit Price
One Time Setup Per unit $5,000.00
$3,500.00
Per Permit Per unit $2.00
Permit Fulfillment (Verification) Per unit $2.00
Per Letter (Includes postage) Per unit $1.25
Online & IVR Secure Credit Card Payments - Gateway Fee
*Charged to the Public - assumes the use of the Client
Merchant Account
Per transaction
$2.00 or 3%
whichever is
higher
Optional: Hosted Merchant Account– Interchange + Fees
referenced Note: Charged to the Public Per transaction
$2.00 or 3%
whichever is
higher
Note: This pricing is FOB, IPS Group, San Diego, CA. Sales taxes and shipping charges will be added to the final invoice. IPS shall have the right to adjust Agreement pricing due to increases in Inflation as published by the US Bureau of Labor Statistics for All Items Consumer Price Index for All Urban Consumers (CPI-U) for the U.S. City Average, and will not exceed 3% compounded annually.

IPS Limited Warranty
IPS will provide a limited parts warranty for any new meter or sensor product manufactured and supplied by IPS for 12 months under normal use. The warranty protects against defects in materials and workmanship from the point of installation or 15 months from the date of delivery, whichever is sooner, and 90 days from the date of delivery received in the case of spare or repaired products. Software Services are provided “as-is” and IPS shall provide bug fixes at no cost during the contract term.

Additional Warranty Provisions: IPS must have the opportunity to assist in the initial deployment and system installation. Repair or replacement under warranty of any defective product (including any meter or subcomponent) does not extend the warranty period for that product or subcomponent. IPS will either repair or replace products or subcomponents, at our discretion, that are found to be defective within the defined warranty period, with transportation costs pre-paid by the customer. Returns for credit will only apply once IPS has received defective product (including any meter or subcomponent) and confirmed that defects were within the warranty period and are covered under the terms and conditions of the warranty provided. IPS strongly recommends that customers prepurchase spare parts inventory for immediate access. Defective parts can be replaced immediately from customer stock and IPS shall replace such components upon receipt and determination of defect. On-site labor is explicitly not included in this limited warranty. Customer shall be sufficiently trained to perform all on-site work, including meter or sub-component removal/replacement. IPS can provide additional on-site services under a separate maintenance agreement or quoted on an as-needed basis. THE WARRANTIES CONTAINED IN THE AGREEMENT DOCUMENTS ARE IPS’S SOLE AND EXCLUSIVE WARRANTIES. THE EXTENT OF IPS’S LIABILITY FOR A WARRANTY CLAIM IS LIMITED

TO THE REPAIR OR REPLACEMENT OF THE DEFECTIVE EQUIPMENT OR DEFECTIVE SERVICE OR SOFTWARE AT THE SOLE OPTION OF IPS. IPS AFFIRMATIVELY EXCLUDES ANY AND ALL OTHER WARRANTIES, CONDITIONS, OR

REPRESENTATIONS (EXPRESS OR IMPLIED, ORAL OR WRITTEN), WITH RESPECT TO THE EQUIPMENT AND/OR

SERVICES OR SOFTWARE PROVIDED INCLUDING ANY AND ALL IMPLIED WARRANTIES OR CONDITIONS OF TITLE,

MERCHANTABILITY, OR FITNESS OR SUITABILITY FOR ANY PURPOSE (WHETHER OR NOT IPS KNOWS, HAS

REASON TO KNOW, HAS BEEN ADVISED, OR IS OTHERWISE IN FACT AWARE OF ANY SUCH PURPOSE) WHETHER ARISING BY LAW OR BY REASON OF CUSTOM OF THE TRADE.

Exclusions: Warranty voided with use of imitation or non-genuine IPS replacement parts, un-authorized alterations, abuse, vandalism, improper installation by customer, handling or general misuse to the equipment (hardware or software), including attempted repairs that result in damage. Warranty specifically excludes any consummable items such as paper, batteries, etc. Software warranty is void if usernames and/or passwords are shared with 3rd parties, or allowance of 3rd party access to IPS software without IPS written consent. Force Majeure: IPS shall not be liable for any warranty provisions where such product failure is as a result of Acts of Nature (including fire, flood, earthquake, storm, hurricane or other natural disaster), war, invasion, act of foreign enemies, hostilities (whether war is declared or not), civil war, rebellion, revolution, insurrection, military or usurped power or confiscation, terrorist activities, nationalization, government sanction, blockage, embargo, labor dispute, strike, lockout or interruption or failure of electricity, internet services or cellular telecommunication failures caused by any of the events or causes described above. IPS provides no warranty with respect to any 3rd party hardware or software, whether supplied in connection with this Agreement or otherwise.

Preventative Maintenance: The primary operational elements will be a working battery, card reader, coin validator and printer (if applicable). All product surfaces should be kept clean with mild soap and water. No harsh chemicals should be used on any plastic surfaces. The card reader heads should be cleaned with a cleaning card every 1-2 months to ensure optimum performance. Cleaning cards may be purchased from IPS. Batteries should be replaced when notified by the IPS Data Management System. At 6 month increments, the coin validator shall be visually inspected for any damage or debris. Compressed air may be used to keep the card reader, coin acceptor or printer (if applicable) clear of debris, every 6 months. Additional preventative maintenance shall be administered by customer staff at such time as it is apparent to be necessary, even if it should occur on a more frequent basis than described herein.

Item 5f
Department: Finance
Cost Center: 2001
For Agenda of: 5/17/2022
Placement: Consent
Estimated Time: N/A
FROM: Brigitte Elke, Finance Director
SUBJECT: 2022-23 CENTRAL SERVICES COST ALLOCATION PLAN

RECOMMENDATION
Adopt the 2022-23 Central Services Cost Allocation Plan including the Cost of Services Allocation and Labor Rates.

DISCUSSION
Cost Allocation and applicable Reimbursement to the General Fund Consistent with governmental best practices, the City annually prepares a formal Central Service Cost Allocation Plan (CAP). 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 and the operations programs they support throughout the organization. As such, the CAP provides reimbursement for those services from the four enterprise funds and the Whale Rock fund to the General Fund. The CAP also serves to determine the appropriate amount of administrative and support costs that may be charged to federal and state grants and provides the base for the labor rates used for cost recovery charges.

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 the audited financials allows the City to avoid the need to recalculate and true-up the allocations at a later date and ensures that the allocation is based on actual cost and not budget assumptions. The CAP presented to Council for consideration is based on audited financials for FY2020-21 and will be applied in FY2022-23.

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 (Attachment A).

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) (Attachment B). The purpose of 2 CFR 200 is to streamline the Federal government's guidance on administrative requirements, costs principles, and audit requirements to focus Federal resources more effectively 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 the cost that can be allocated to federal grant programs.

Item 5f
The 2 CFR 200 is also used to allocate cost to the Transit Fund since it is mainly funded from the Federal Transit Authority. Under the 2 CFR 200, the cost of the governing body is not allocated to other programs.

Cost Allocation to Enterprise Funds
Since internal services are supported exclusively by the General Fund but equally provided to the City’s four enterprise funds, the CAP established the cost for services and reimbursement from the enterprise funds. The table below shows the cost as applicable for the Water, Sewer, Parking, and Whale Rock funds. The cost allocation for the Transit Fund is reflective of the assessment within the 2CFR 200 CAP. 2022-23 Reimbursement Transfer (Full CAP)
Fund
Cost Allocation based
on 2020-21 Actuals
Water $1,535,075
Sewer $1,497,395
Parking $ 872,976
Whale Rock $ 190,488
Total $4,095,934
2022-23 Reimbursement Transfer (2 CFR 200)
Fund
Cost Allocation based on
2020-21 Actuals
Transit $357,013
Upon approval by the Council, the 2 CFR 200 certification will be signed by the Director of Finance/City Treasurer.

Since the CAP considers the City’s overall expenditure based on the annual audited financials, it also provides the basis for the City’s labor rates. The update rates are including in the CAP as (Attachment C).

Cost of Services Analysis
In addition to the Cost Allocation Plan, the City has also prepared a Cost-of-Service analysis, (Attachment D) which establishes the annual cost of providing the Water, Sewer, Parking Enterprise Funds with access to and use of the City's right-of wayproperty, as well as the cost of providing police and fire protection for the Water and Sewer Fund 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 Treatment Plant). This document was incorporated into the Cost Allocation Plan as Appendix A. For FY 2022-23, the total transfer to the General Fund will amount to $2,008,379.

Item 5f
Water Enterprise 2021-22 2022-23
Public Safety $230,214 $267,776
Right of Way $467,983 $508,802
Total $698,197 $776,578
SewerEnterprise 2021-22 2022-23
Public Safety $223,767 $319,332
Right of Way $357,726 $757,056
Total $581,492 $1,076,388
Parking Enterprise 2021-22 2022-23
Right of Way $- $155,413
Policy Context
The annual cost allocation plan informs the City of the true cost of delivering the services through the various support departments and programs. This forms the base for policies related to cost recovery goals, including reimbursement transfers and labor rates.

Public Engagement
The City’s CAP and Cost of Services is updated annually based on the City's audited financials and adopted at a public meeting of the City Council.

CONCURRENCES
The Public Works and Utilities Departments have reviewed the CAP and Cost of Service charges and 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. 15378.

FISCAL IMPACT
Budgeted: Yes Budget Year: 2022-23
Funding Identified: Yes/No

Item 5f
Fiscal Analysis:

Funding
Sources
Total Budget
Available
Current
Funding
Request
Remaining
Balance
Annual
Ongoing
Cost
General Fund $ N/A $ $ $
State
Federal
Fees
Other:

Total $ N/A $ $ $
The 2022-23 Central Services Full CAP results in a total cost recovery of $6,461,326 to the General Fund, including the Cost of Services reimbursement as outlined in Appendix A. This amount has been incorporated into the long-term forecast for the General Fund and the applicable transfers are included in the 2022-23 Budget Supplement.

ALTERNATIVES
Do not approve the 2022-23 Central Services Full Cost Allocation Plan. This is not recommended as the General Fund would bear the full costs for various programs, contracts, and agreements provided on behalf of the City's Enterprise Funds.

ATTACHMENTS
A - Central Services CAP FY 2021
B - 2CFR 200 CAP FY 2021
C - Labor Rates 2022-23
D - Cost of Services 2022-23

CITY OF SAN LUIS OBISPO, CA

CENTRAL SERVICE

COST ALLOCATION PLAN
Fiscal Year 2021
Prepared April 22, 2022
1870 Divot Road
Carson City, NV 89701
775-883-3182
www.costplans.com
email: [email protected]

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2021
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, 2021. Statistics used to allocate costs were taken from FY2021 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 stepdown methodology, two important points should be noted:

1. The initial sequencing of Central Services was made in consideration of the ordering which maximizes the benefits of the services, and

2. After the second allocation of each central service, that service was “closed” and could not receive any additional allocation from other central services.

To ease comprehension and to avoid unnecessary bulk in the plan, the first and second allocations are shown on the same detail allocation schedule.

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2021
Prepared by:

COST ALLOCATION METHODOLOGY
FORMAT
A Table of Contents is included at the beginning of the Plan. The allocation of costs has been accomplished in the same order as shown in the Table of Contents. The Table of Contents also permits the ready identification of the following summary data and sections of the Plan:

Summary Data – Three summary schedules are provided at the beginning of the Plan:

1. Allocated Costs by Department (Schedule A) – provides the costs allocated from each central service to each operating department.

The central service departments are listed on the left side of the page and the operating programs detailed in the plan are listed across the top. Costs shown at the bottom of each column represent the costs allocated to the department or fund.

2. Summary of Allocated Costs (Schedule C) – summarizes the costs allocated from each central service. The column labeled “Total Expenditures” is the total costs of the central service department. The column labeled “Cost Adjustments” are any costs added or deducted from the central service. These costs are additions or subtractions to the cost identified in the General Ledger. The column labeled “Total Allocated” is the amount allocated to each operating department (this agrees with Schedule A).

3. Summary of Allocation Bases (Schedule E) – provides the bases used to allocate the costs for each function of every central service.

Detail Data – information on each central service are presented in the following format:

1. Nature and Extent of Services – a narrative description of the central service and each function that was identified. Also described are the allocation bases used for each function and any other relevant information on expenditures.

2. Costs to be Allocated – presents the total costs to be allocated based on actual expenditures from the financial statements. Allocated additions represent costs allocated to a central service from other central services.

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2021
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.

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Table of Contents
Schedule TOC.001
2021
Schedule Page
Summary ReportsAllocated Costs by Department A 1Summary of Allocated Costs C 9Detail of Allocated Costs D 12Summary of Allocation Basis E 21Building ChargeNarrative 1.01Costs to be Allocated 1.02 26Costs by Function 1.03 27Detail Allocation - City Hall 1.04 28Detail Allocation - 919 Palm 1.05 29Detail Allocation - Corporation Yard 1.06 30Allocation Summary 1.07 31City CouncilNarrative 2.01Costs to be Allocated 2.02 33Costs by Function 2.03 34Detail Allocation - City Council 2.04 35Allocation Summary 2.05 36City AdministrationNarrative 3.01Costs to be Allocated 3.02 38Costs by Function 3.03 39Detail Allocation - Citywide Administration 3.04 40Detail Allocation - Other GF Exp 3.05 42Detail Allocation - Netwok Services & Info Services 3.06 44Detail Allocation - Economic Development 3.07 45Detail Allocation - Natural Resource Planning 3.08 46Allocation Summary 3.09 47Community Services GroupNarrative 4.01Costs to be Allocated 4.02 50Costs by Function 4.03 51Detail Allocation - Project Supervision 4.04 52Allocation Summary 4.05 53City AttorneyNarrative 5.01

IVA/Cap95
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City of San Luis Obispo, CA Central Service Cost Allocation Table of Contents
Schedule TOC.002
2021
Schedule Page
Costs to be Allocated 5.02 55Costs by Function 5.03 56Detail Allocation - City Attorney 5.04 57Detail Allocation - Other GF Exp 5.05 59Allocation Summary 5.06 61City ClerkNarrative 6.01Costs to be Allocated 6.02 64Costs by Function 6.03 65Detail Allocation - City Clerk Services 6.04 66Detail Allocation - Public Counter/Main City Phone 6.05 67Allocation Summary 6.06 69Finance Narrative 7.01Costs to be Allocated 7.02 72Costs by Function 7.03 73Detail Allocation - Accounts Payable 7.04 75Detail Allocation - Payroll 7.05 77Detail Allocation - Purchasing 7.06 79Detail Allocation - General Finance 7.07 81Detail Allocation - Utility Billing 7.08 83Detail Allocation - Cashier 7.09 84Detail Allocation - Budget 7.10 85Detail Allocation - Other GF Exp 7.11 87Allocation Summary 7.12 89Network ServicesNarrative 8.01Costs to be Allocated 8.02 92Costs by Function 8.03 93Detail Allocation - Network Services & Desktop Support 8.04 95Detail Allocation - Enterprise Apps 8.05 97Detail Allocation - MDC Support 8.06 99Detail Allocation - Tablet Support 8.07 100Detail Allocation - Server Support 8.08 102Detail Allocation - Network Support 8.09 104Detail Allocation - Radios 8.10 106Detail Allocation - Telemetry 8.11 107Detail Allocation - Cell Phones 8.12 108Detail Allocation - Cellular Data Services 8.13 109Detail Allocation - Telephones 8.14 111Detail Allocation - Cuesta 8.15 113Detail Allocation - South Hills 8.16 114Detail Allocation - Tassajara 8.17 115

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Table of Contents
Schedule TOC.003
2021
Schedule Page
Detail Allocation - Direct Dept Exp 8.18 116Allocation Summary 8.19 117Information ServicesNarrative 9.01Costs to be Allocated 9.02 122Costs by Function 9.03 123Detail Allocation - Information Services 9.04 124Detail Allocation - Enterprise Apps 9.05 125Allocation Summary 9.06 127Finance Support ServicesNarrative 10.01Costs to be Allocated 10.02 130Costs by Function 10.03 131Detail Allocation - General Support Services 10.04 132Detail Allocation - Parking 10.05 134Allocation Summary 10.06 135Human ResourcesNarrative 11.01Costs to be Allocated 11.02 138Costs by Function 11.03 139Detail Allocation - Human Resources 11.04 140Detail Allocation - Other GF Exp 11.05 142Detail Allocation - Tiution Reimbursement 11.06 144Allocation Summary 11.07 145Risk ManagementNarrative 12.01Costs to be Allocated 12.02 148Costs by Function 12.03 149Detail Allocation - Risk Management 12.04 150Allocation Summary 12.05 151Wellness ProgramNarrative 13.01Costs to be Allocated 13.02 153Costs by Function 13.03 154Detail Allocation - Wellness Program 13.04 155Allocation Summary 13.05 157Public Works Administration

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Table of Contents
Schedule TOC.004
2021
Schedule Page
Narrative 14.01Costs to be Allocated 14.02 160Costs by Function 14.03 161Detail Allocation - Deputy Director/City Engineer 14.04 162Detail Allocation - Director 14.05 163Detail Allocation - Utilities 14.06 164Allocation Summary 14.07 165Facilities MaintenanceNarrative 15.01Costs to be Allocated 15.02 167Costs by Function 15.03 168Detail Allocation - Utilities/Janitorial - City Hall 15.04 170Detail Allocation - Utilities - 919 Palm Street 15.05 171Detail Allocation - Janitorial - 919 Palm Street 15.06 172Detail Allocation - Utilities - Corp Yard 15.07 173Detail Allocation - Janitorial - Corp Yard 15.08 174Detail Allocation - Utilities - Other 15.09 175Detail Allocation - Janitorial - Other 15.10 176Detail Allocation - Parking Facility Maintenance 15.11 177Detail Allocation - Utility Fund Facilities Maintenance 15.12 178Detail Allocation - Transit Facilities Maintenance 15.13 179Detail Allocation - Building Maintenance 15.14 180Allocation Summary 15.15 182FleetNarrative 16.01Costs to be Allocated 16.02 187Costs by Function 16.03 188Detail Allocation - Fleet 16.04 189Allocation Summary 16.05 190CIP Project EngineeringNarrative 17.01Costs to be Allocated 17.02 192Costs by Function 17.03 193Detail Allocation - Project Engineering 17.04 194Allocation Summary 17.05 195Transportation/Plan EngineeringNarrative 18.01Costs to be Allocated 18.02 197Costs by Function 18.03 198Detail Allocation - Parking 18.04 199Detail Allocation - Transit 18.05 200

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Table of Contents
Schedule TOC.005
2021
Schedule Page
Detail Allocation - Development Review 18.06 201Detail Allocation - Long Range Plan 18.07 202Allocation Summary 18.08 203Insurance ISF FundNarrative 19.01Costs to be Allocated 19.02 205Costs by Function 19.03 206Detail Allocation - Risk Management 19.04 207Detail Allocation - Workers Comp Premiums 19.05 209Detail Allocation - Liability Claims 19.06 211Detail Allocation - General Fund Liab Claims 19.07 212Allocation Summary 19.08 214Natural Resources Protection (Utility Services)Narrative 20.01Costs to be Allocated 20.02 217Costs by Function 20.03 218Detail Allocation - Program Support 20.04 219Allocation Summary 20.05 220Eng Dev Review (Utility Services)Narrative 21.01Costs to be Allocated 21.02 222Costs by Function 21.03 223Detail Allocation - Utility Services 21.04 224Allocation Summary 21.05 225

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 1
Schedule A.001
2021
Central Service Departments Cultural
Activities
Econ Dev Nat Res
Protection
Tour/Bid Promo Comm
Promotion
Fin NonDepart Comm Dev
Admin
Commissions &
Comm
Development
Review
Building Charge $321 $292 $625 $15,463 $6,168 City Council $65,222 City Administration $4,878 $123,283 $66,810 $6,131 $4,288 $13,235 $224 $36,799 Community Services Group $52,110 City Attorney $4,266 $7,559 $8,301 $5,362 $3,750 $11,574 $196 $32,182 City Clerk $397 $1,192 $695 $99 $56,151 $5,163 Finance $7,539 $13,000 $13,117 $1,323 $10,619 $5,530 $19,130 $197 $45,946 Network Services $4,915 $14,057 $6,511 $917 $59,742 $13,780 $67,594 Information Services $1,613 $4,839 $2,823 $403 $249,029 $20,970 Finance Support Services $365 $646 $709 $458 $324 $990 $17 $2,751 Human Resources $288 $4,233 $11,730 $6,515 $1,292 $253 $19,398 $13 $50,574 Risk ManagementWellness Program $184 $551 $321 $46 $918 $2,387 Public Works AdministrationFacilities Maintenance $2,670 $2,429 $5,196 $26,889 $9,918 Fleet $3,747 $4,996 CIP Project EngineeringTransportation/Plan Engineering $226,222 Insurance ISF Fund $948 $9,817 $26,257 $14,241 $3,226 $833 $43,261 $43 $112,940 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $21,275 $168,368 $157,131 $32,429 $28,553 $14,978 $633,112 $14,470 $624,610 Proposed Costs $21,275 $168,368 $157,131 $32,429 $28,553 $14,978 $633,112 $14,470 $624,610

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 2
Schedule A.002
2021
Central Service Departments Long Range
Plan
Building &
Safety
Human
Relations
Housing
Pol/Homeless
Park Maint Swim Center
Maint
Urban Forest
Svc
Street Maint Traffic
Signals/Lights
Building Charge $3,522 $9,793 $3,832 $590 $4,422 City CouncilCity Administration $36,788 $8,505 $42,961 $6,592 $6,592 $19,282 $8,117 Community Services GroupCity Attorney $32,171 $7,439 $37,570 $5,764 $5,765 $16,863 $7,100 City Clerk $4,567 $397 $4,765 $397 $1,192 $4,369 $795 Finance $53,589 $13,790 $756 $72,922 $12,523 $9,646 $33,914 $13,431 Network Services $28,499 $65,379 $6,551 $78,802 $11,227 $26,350 $62,184 $37,260 Information Services $18,551 $1,613 $19,358 $1,613 $4,839 $17,745 $3,227 Finance Support Services $23,098 $636 $3,213 $493 $493 $1,442 $607 Human Resources $44,989 $503 $3,723 $47,215 $4,112 $11,558 $42,092 $7,925 Risk ManagementWellness Program $2,112 $184 $2,203 $184 $551 $2,020 $368 Public Works Administration $92,764 $50,012 $54,172 $90,684 $52,092 Facilities Maintenance $6,125 $17,031 $31,775 $5,269 $55,000 $5,364 Fleet $11,240 $141,125 $4,996 $32,471 $256,024 $19,982 CIP Project EngineeringTransportation/Plan Engineering $101,799 Insurance ISF Fund $100,731 $1,653 $8,138 $105,998 $9,418 $25,694 $93,263 $17,853 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $139,945 $420,039 $32,526 $21,362 $684,503 $107,331 $185,182 $699,304 $174,121 Proposed Costs $139,945 $420,039 $32,526 $21,362 $684,503 $107,331 $185,182 $699,304 $174,121

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 3
Schedule A.003
2021
Central Service Departments Parking Admin Stormwater/Flo od Control
Wtr Admin/Eng Solid Waste
Rec
Rec Admin Rec Facilities Youth Services Community
Services
Ranger
Program
Building ChargeCity Council $19,850 City Administration $138 $13,861 $25 $1,752 $11,149 $3,443 $14,262 $5,649 $7,465 Community Services Group $52,110 $52,108 City Attorney $119 $12,122 $21 $1,533 $9,751 $3,011 $12,472 $4,940 $6,530 City Clerk $2,439 $437 $18,073 $397 $795 $795 $1,192 Finance $223 $21,181 $20 $2,692 $14,616 $4,200 $16,344 $9,416 $11,599 Network Services $25,715 $4,485 $24,428 $18,513 $104,192 $16,764 $24,208 Information Services $62,295 $1,777 $28,417 $1,613 $3,227 $3,227 $4,839 Finance Support Services $12 $1,037 $2 $131 $9,818 $257 $1,066 $423 $558 Human Resources $13 $23,678 $1 $4,197 $15,551 $3,927 $8,289 $7,780 $11,611 Risk ManagementWellness Program $1,127 $199 $734 $184 $368 $368 $551 Public Works Administration $60,704 Facilities Maintenance $85,813 $345,969 $5,772 $5,772 $5,772 Fleet $27,476 $6,245 $52,454 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $26 $52,658 $5 $9,297 $34,716 $8,807 $19,046 $17,373 $25,864 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $531 $304,293 $74 $78,610 $331,269 $390,321 $185,833 $72,507 $152,643 Proposed Costs $531 $304,293 $74 $78,610 $331,269 $390,321 $185,833 $72,507 $152,643

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 4
Schedule A.004
2021
Central Service Departments Aquatics Golf Course Jack House Police Admin Patrol Investigations Police Support Svc
Neighborhood
Svcs
Traffic Safety
Building ChargeCity Council $9,925 City Administration $8,510 $8,801 $21,576 $143,161 $42,916 $34,949 $3,351 $12,656 Community Services GroupCity Attorney $7,442 $7,695 $18,868 $125,197 $37,531 $30,565 $2,930 $11,067 City Clerk $397 $1,588 $10,824 $17,077 $6,752 $7,545 $397 $1,588Finance $9,911 $16,889 $41,432 $152,004 $49,102 $45,198 $4,193 $14,100 Network Services $18,564 $21,266 $93,497 $323,615 $90,636 $136,206 $21,439 $24,690 Information Services $1,613 $6,452 $120,961 $69,365 $27,424 $30,649 $1,613 $6,452 Finance Support Services $636 $658 $1,613 $10,705 $3,209 $2,613 $250 $946 Human Resources $4,226 $15,412 $35,893 $168,551 $65,827 $72,802 $3,921 $15,640 Risk ManagementWellness Program $184 $734 $1,193 $7,896 $3,121 $3,489 $184 $734Public Works AdministrationFacilities Maintenance $22,136 $22,136 $22,136 $44,274 $22,136 $22,136 Fleet $37,467 $22,480 $162,356 $71,187 $4,996 $7,493 $37,467 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $9,791 $34,260 $57,086 $377,737 $146,679 $161,408 $8,789 $35,009 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $61,274 $151,222 $457,484 $1,579,800 $566,520 $574,694 $76,696 $182,485 Proposed Costs $61,274 $151,222 $457,484 $1,579,800 $566,520 $574,694 $76,696 $182,485

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 5
Schedule A.005
2021
Central Service Departments Fire Admin Emergency
Response
Hazard
Prevention
Training
Services
Fire Apparatus Fire Station Fac
Sup
Disaster Assist FD201 Local
Sales Tax
FD202
Downtown Bid
Building ChargeCity Council $12,760 City Administration $18,473 $168,714 $10,796 $1,211 $5,535 $563 $565 $2,962 Community Services GroupCity Attorney $16,156 $147,544 $9,441 $1,058 $4,839 $491 $495 $3,048 City Clerk $12,186 $17,872 $2,184 $795 Finance $24,876 $174,970 $14,910 $4,043 $13,268 $4,945 $3,020 $6,805 $5,657 Network Services $55,208 $279,262 $41,910 $8,077 Information Services $73,811 $72,591 $8,872 $3,227 Finance Support Services $1,381 $12,616 $807 $90 $414 $42 $43 $273 Human Resources $26,246 $177,507 $21,114 $72 $7,773 $33 $33 Risk ManagementWellness Program $734 $8,263 $1,010 $368 Public Works AdministrationFacilities Maintenance $20,111 $20,111 $20,111 $20,111 $20,111 $20,111 FleetCIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $36,139 $398,975 $46,855 $235 $17,351 $109 $110 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $298,081 $1,478,425 $178,010 $26,820 $61,647 $26,294 $24,377 $6,805 $11,940 Proposed Costs $298,081 $1,478,425 $178,010 $26,820 $61,647 $26,294 $24,377 $6,805 $11,940

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 6
Schedule A.006
2021
Central Service Departments FD205 CDBG FD206 Law
Enforc Grant
FD208 Tourism
Bid
FD401 Cap
Outlay
FD402 Fleet
Replace
FD403 IT
Replace
FD404 Major
Fac Rep
FD505
Affordable
Housing
FD507 Trans
Impact
Building Charge $238 City CouncilCity Administration $848 $11,866 Community Services GroupCity Attorney $872 $12,212 City ClerkFinance $1,031 $21,086 $5,512 $31 $124 $47 Network Services $153 Information ServicesFinance Support Services $78 $1,096 Human Resources $1,738 Risk ManagementWellness ProgramPublic Works AdministrationFacilities Maintenance $1,965 FleetCIP Project Engineering $56,483 $130,108 $203,452 Transportation/Plan EngineeringInsurance ISF FundNatural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $2,829 $50,354 $5,512 $31 $56,483 $130,232 $47 $203,452 Proposed Costs $2,829 $50,354 $5,512 $31 $56,483 $130,232 $47 $203,452

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 7
Schedule A.007
2021
Central Service Departments FD601 Water FD602 Sewer FD611 Parking FD621 Transit FD705 Whale Rock
FD711
Hazardous Mat
All Other Subtotal Direct Billed
Building Charge $2,211 $2,211 $515 $50,203 City Council $14,179 $4,254 $4,254 $1,417 $131,861 City Administration $70,953 $82,589 $25,365 $8,226 $11,417 $1,216 $1,139,448 Community Services Group $24,051 $24,051 $52,110 $52,110 $4,009 $312,659 City Attorney $73,028 $85,005 $26,108 $8,467 $11,750 $1,251 $879,421 City Clerk $24,520 $16,515 $7,107 $2,370 $1,588 $235,612 Finance $186,140 $215,352 $66,905 $19,393 $22,285 $3,141 $119,286 $1,652,919 Network Services $255,801 $231,060 $98,015 $47,775 $58,835 $985 $214,680 $2,723,747 Information Services $80,076 $81,043 $33,391 $12,975 $8,893 $7,485 $1,098,911 Finance Support Services $6,550 $7,624 $2,342 $759 $1,054 $112 $105,457 Human Resources $122,947 $125,377 $33,507 $12,907 $14,892 $1,736 $1,259,614 Risk ManagementWellness Program $5,892 $6,002 $1,653 $551 $734 $58,302 Public Works Administration $24,267 $24,265 $191,540 $101,017 $741,517 Facilities Maintenance $60,165 $60,162 $66,140 $4,782 $1,085,598Fleet $109,902 $174,845 $11,240 $22,480 $38,716 $1,261,385 CIP Project Engineering $226,775 $96,667 $146,125 $45,243 $904,853 Transportation/Plan Engineering $33,933 $22,623 $384,577 Insurance ISF Fund $261,846 $273,147 $73,241 $24,414 $32,551 $2,737,838 Natural Resources Protection (Utility Services) $527 $1,981 $2,508 ($2,508)Eng Dev Review (Utility Services) ($14,755) ($14,755) ($29,510) $29,510 Subtotal $1,535,075 $1,497,395 $872,976 $365,544 $190,488 $6,705 $381,903 $16,736,920 $27,002 Proposed Costs $1,535,075 $1,497,395 $872,976 $365,544 $190,488 $6,705 $381,903 $16,736,920 $27,002

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 8
Schedule A.008
2021
Central Service Departments Unallocated TotalBuilding Charge $50,203 City Council $131,861 City Administration $1,139,448 Community Services Group $312,659 City Attorney $879,421 City Clerk $237,383 $472,995 Finance $184,113 $1,837,032 Network Services $2,723,747 Information Services $1,098,911 Finance Support Services $105,457 Human Resources $1,259,614 Risk ManagementWellness Program $58,302 Public Works Administration $741,517 Facilities Maintenance $1,085,598 Fleet $1,261,385 CIP Project Engineering $1,905,248 $2,810,101 Transportation/Plan Engineering $746,531 $1,131,108 Insurance ISF Fund $2,737,838 Natural Resources Protection (Utility Services) $646,613 $646,613 Eng Dev Review (Utility Services)Subtotal $3,719,888 $20,483,810 Proposed Costs $3,719,888 $20,483,810

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Summary of Allocated Costs
Summary page 9
Schedule C.001
2021
Departments Total Expenditures Cost Adjustments Total AllocatedBuilding Charge $132,123 City Council $173,273 City Administration $1,115,952 Community Services Group $315,986 City Attorney $964,100 City Clerk $567,513 Finance $1,795,347 Network Services $2,856,721 Information Services $1,105,991 Finance Support Services $133,712 Human Resources $1,363,656 Risk Management $1,598 Wellness Program $9,226 Public Works Administration $606,828 Facilities Maintenance $1,231,266 ($70,032)Fleet $1,011,969 CIP Project Engineering $2,269,244 Transportation/Plan Engineering $891,289 Insurance ISF Fund $3,361,435 Natural Resources Protection (Utility Services) $646,613 Eng Dev Review (Utility Services)Cultural Activities $21,275 Economic Development $168,368 Natural Resource Protection $157,131 Tourism and Bid Promotion $32,429 Community Promotion $28,553 Finance Non Departmental $14,978 Community Development Admin $633,112 Commissions & Committees $14,470 Development Review $624,610 Long Range Planning $139,945 Building and Safety $420,039 Human Relations $32,526 Housing Policy/Homelessness $21,362 Parks Maintenance $684,503 Swim Center Maintenance $107,331 Urban Forest Services $185,182 Streets Maintenance $699,304 Traffic Signals & Lighting $174,121 Parking Admin $531 Stormwater and Flood Control $304,293 Water Administration/Engineering $74

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Summary of Allocated Costs
Summary page 10
Schedule C.002
2021
Departments Total Expenditures Cost Adjustments Total AllocatedSolid Waste Recycling $78,610 Recreation Administration $331,269 Recreation Facilities $390,321 Youth Services $185,833 Community Services $72,507 Ranger Program $152,643 Aquatics $61,274 Golf Course $151,222 Jack HousePolice Administration $457,484 Patrol $1,579,800 Investigations $566,520 Police Support Services $574,694 Neighborhood Services $76,696 Traffic Safety $182,485 Fire Administration $298,081 Emergency Response $1,478,425 Hazard Prevention $178,010 Training Services $26,820 Fire Apparatus Service $61,647 Fire Station $26,294 Disaster Assistance $24,377 FD201 Local Sales Tax Fund $6,805 FD202 Downtown Bid Fund $11,940 FD205 CDBG FundFD206 Law Enforcement Grant Fund $2,829 FD208 Tourism Bid Fund $50,354 FD401 Capital Outlay Engineering $5,512 FD402 Fleet Replace $31 FD403 Info Tech Replacement Fund $56,483 FD404 Major Facility Replacement Fund $130,232 FD505 Affordable Housing Fund $47 FD507 Transportation Impact Fee Fund $203,452 FD601 Water Fund $1,535,075 FD602 Sewer Fund $1,497,395 FD611 Parking Fund $872,976 FD621Transit Fund $365,544 FD705 Whale Rock Fund $190,488 FD711 Hazardous Mat Task Force Fund $6,705 All Other $381,903 Unallocated $3,719,888 Direct Billed $27,002

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Summary of Allocated Costs
Summary page 11
Schedule C.003
2021
Departments Total Expenditures Cost Adjustments Total AllocatedTotal $20,421,719 $62,091 $20,483,810

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 12
Schedule D.001
2021
Departments Building
Charge
City Council City Admin Comm Svc
Group
City Attorney City Clerk Finance Network
Services
Info Services
Schedule: 1.007 2.005 3.009 4.005 5.006 6.006 7.012 8.019 9.006Building Charge ($132,123) $0 $0 $0 $0 $0 $0 $0 $0 City Council $7,310 ($357,299) $2,002 $0 $1,961 $30,605 $5,821 $38,781 $7,137 City Administration $2,740 $113,428 ($1,489,400) $0 $12,628 $71,495 $18,856 $22,151 $64,424 Community Services Group $0 $0 $4,639 ($364,769) $3,575 $664 $4,827 $7,594 $2,855 City Attorney $1,607 $19,850 $14,152 $0 ($1,116,436) $13,275 $14,310 $24,234 $18,676 City Clerk $2,647 $0 $8,330 $0 $7,285 ($693,870) $12,283 $29,653 $5,709 Finance $10,333 $31,193 $26,352 $0 $23,044 $31,068 ($2,212,996) $71,725 $18,555 Network Services $7,257 $0 $84,923 $0 $36,671 $2,979 $68,039 ($3,263,951) $61,439 Information Services $4,806 $0 $59,223 $0 $14,197 $3,277 $20,815 $58,532 ($1,375,226)Finance Support Services $0 $0 $1,963 $0 $1,717 $0 $7,584 $0 $0 Human Resources $2,922 $12,760 $20,016 $0 $17,504 $12,981 $26,960 $41,128 $9,679 Risk Management $0 $0 $23 $0 $20 $0 $223 $5 $0 Wellness Program $0 $0 $135 $0 $119 $0 $520 $184 $0 Public Works Administration $19,844 $48,207 $8,908 $52,110 $7,790 $42,419 $13,978 $64,134 $38,640 Facilities Maintenance $4,300 $0 $18,073 $0 $15,805 $1,985 $36,400 $34,576 $8,066 Fleet $491 $0 $14,853 $0 $12,990 $1,787 $35,647 $24,463 $7,259 CIP Project Engineering $16,839 $0 $33,308 $0 $29,130 $5,957 $40,922 $81,680 $24,197 Transportation/Plan Engineering $430 $0 $13,083 $0 $11,441 $2,383 $16,696 $41,364 $9,679 Insurance ISF Fund $394 $0 $39,969 $0 $41,138 $0 $52,083 $0 $0 Natural Resources Protection (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 Eng Dev Review (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 Cultural Activities $321 $0 $4,878 $0 $4,266 $0 $7,539 $0 $0 Economic Development $292 $0 $123,283 $0 $7,559 $397 $13,000 $4,915 $1,613 Natural Resource Protection $625 $0 $66,810 $0 $8,301 $1,192 $13,117 $14,057 $4,839 Tourism and Bid Promotion $0 $0 $0 $0 $0 $695 $1,323 $6,511 $2,823 Community Promotion $0 $0 $6,131 $0 $5,362 $99 $10,619 $917 $403Finance Non Departmental $0 $0 $4,288 $0 $3,750 $0 $5,530 $0 $0 Community Development Admin $15,463 $65,222 $13,235 $52,110 $11,574 $56,151 $19,130 $59,742 $249,029 Commissions & Committees $0 $0 $224 $0 $196 $0 $197 $13,780 $0 Development Review $6,168 $0 $36,799 $0 $32,182 $5,163 $45,946 $67,594 $20,970 Long Range Planning $3,522 $0 $0 $0 $0 $0 $0 $28,499 $0 Building and Safety $9,793 $0 $36,788 $0 $32,171 $4,567 $53,589 $65,379 $18,551 Human Relations $0 $0 $8,505 $0 $7,439 $0 $13,790 $0 $0 Housing Policy/Homelessness $0 $0 $0 $0 $0 $397 $756 $6,551 $1,613 Parks Maintenance $3,832 $0 $42,961 $0 $37,570 $4,765 $72,922 $78,802 $19,358 Swim Center Maintenance $0 $0 $6,592 $0 $5,764 $397 $12,523 $11,227 $1,613 Urban Forest Services $590 $0 $6,592 $0 $5,765 $1,192 $9,646 $26,350 $4,839 Streets Maintenance $4,422 $0 $19,282 $0 $16,863 $4,369 $33,914 $62,184 $17,745 Traffic Signals & Lighting $0 $0 $8,117 $0 $7,100 $795 $13,431 $37,260 $3,227 Parking Admin $0 $0 $138 $0 $119 $0 $223 $0 $0

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 13
Schedule D.002
2021
Departments Fin Support
Svc
Human
Resources
Risk Mgmt Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng Trans
Engineering
Schedule: 10.006 11.007 12.005 13.005 14.007 15.015 16.005 17.005 18.008Building Charge $0 $0 $0 $0 $0 $0 $0 $0 $0 City Council $187 $17,548 $0 $124 $0 $31,743 $0 $0 $0 City Administration $1,941 $14,830 $0 $99 $0 $11,901 $3,549 $0 $0 Community Services Group $341 $7,219 $0 $50 $0 $0 $0 $0 $0 City Attorney $1,041 $11,225 $0 $74 $0 $6,978 $0 $0 $0 City Clerk $613 $14,386 $0 $99 $0 $11,495 $0 $0 $0 Finance $1,939 $48,348 $0 $322 $0 $44,874 $0 $0 $0 Network Services $8,974 $28,423 $0 $186 $0 $31,514 $8,281 $0 $0 Information Services $1,194 $29,619 $0 $204 $0 $7,721 $0 $0 $0 Finance Support Services ($145,462) $108 $0 $0 $0 $0 $0 $0 $0 Human Resources $1,497 ($1,574,171) $0 $149 $0 $12,687 $0 $0 $0 Risk Management $2 $1 ($1,877) $0 $0 $0 $0 $0 $0 Wellness Program $10 $8 $0 ($66,313) $0 $56,085 $0 $0 $0 Public Works Administration $12,645 $24,603 $0 $1,102 ($1,023,182) $31,879 $0 $0 $0 Facilities Maintenance $1,352 $19,683 $0 $918 $78,203 ($1,439,769) $15,379 $0 $0 Fleet $1,111 $17,631 $0 $827 $63,915 $73,991 ($1,306,078) $0 $0 CIP Project Engineering $2,490 $57,814 $0 $2,755 $79,134 $29,278 $9,991 ($2,810,101) $0 Transportation/Plan Engineering $978 $23,111 $0 $1,102 $60,413 $748 $7,493 $0 ($1,131,108)Insurance ISF Fund $3,690 $0 $1,877 $0 $0 $3,277 $0 $0 $0 Natural Resources Protection (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 Eng Dev Review (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 Cultural Activities $365 $288 $0 $0 $0 $2,670 $0 $0 $0 Economic Development $646 $4,233 $0 $184 $0 $2,429 $0 $0 $0 Natural Resource Protection $709 $11,730 $0 $551 $0 $5,196 $3,747 $0 $0 Tourism and Bid Promotion $0 $6,515 $0 $321 $0 $0 $0 $0 $0 Community Promotion $458 $1,292 $0 $46 $0 $0 $0 $0 $0 Finance Non Departmental $324 $253 $0 $0 $0 $0 $0 $0 $0 Community Development Admin $990 $19,398 $0 $918 $0 $26,889 $0 $0 $0 Commissions & Committees $17 $13 $0 $0 $0 $0 $0 $0 $0 Development Review $2,751 $50,574 $0 $2,387 $0 $9,918 $4,996 $0 $226,222 Long Range Planning $0 $0 $0 $0 $0 $6,125 $0 $0 $101,799 Building and Safety $23,098 $44,989 $0 $2,112 $0 $17,031 $11,240 $0 $0 Human Relations $636 $503 $0 $0 $0 $0 $0 $0 $0 Housing Policy/Homelessness $0 $3,723 $0 $184 $0 $0 $0 $0 $0 Parks Maintenance $3,213 $47,215 $0 $2,203 $92,764 $31,775 $141,125 $0 $0 Swim Center Maintenance $493 $4,112 $0 $184 $50,012 $0 $4,996 $0 $0 Urban Forest Services $493 $11,558 $0 $551 $54,172 $5,269 $32,471 $0 $0 Streets Maintenance $1,442 $42,092 $0 $2,020 $90,684 $55,000 $256,024 $0 $0 Traffic Signals & Lighting $607 $7,925 $0 $368 $52,092 $5,364 $19,982 $0 $0 Parking Admin $12 $13 $0 $0 $0 $0 $0 $0 $0

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 14
Schedule D.003
2021
Departments FD 802
Insurance ISF
Fund
Nat Res
Protection
(Utilities)
Eng Dev
Review (Utility)
Total Plan
Allocated
Schedule: 19.008 20.005 21.005Building Charge $0 $0 $0 $0 City Council $40,807 $0 $0 $0 City Administration $35,406 $0 $0 $0 Community Services Group $17,019 $0 $0 $0 City Attorney $26,914 $0 $0 $0 City Clerk $33,857 $0 $0 $0 Finance $109,896 $0 $0 $0 Network Services $68,544 $0 $0 $0 Information Services $69,647 $0 $0 $0 Finance Support Services $378 $0 $0 $0 Human Resources $52,232 $0 $0 $0 Risk Management $5 $0 $0 $0 Wellness Program $26 $0 $0 $0 Public Works Administration $50,095 $0 $0 $0 Facilities Maintenance $43,795 $0 $0 $0 Fleet $39,144 $0 $0 $0 CIP Project Engineering $127,362 $0 $0 $0 Transportation/Plan Engineering $50,898 $0 $0 $0 Insurance ISF Fund ($3,503,863) $0 $0 $0 Natural Resources Protection (Utility Services) $0 ($646,613) $0 $0 Eng Dev Review (Utility Services) $0 $0 $0 $0 Cultural Activities $948 $0 $0 $21,275 Economic Development $9,817 $0 $0 $168,368 Natural Resource Protection $26,257 $0 $0 $157,131 Tourism and Bid Promotion $14,241 $0 $0 $32,429 Community Promotion $3,226 $0 $0 $28,553 Finance Non Departmental $833 $0 $0 $14,978 Community Development Admin $43,261 $0 $0 $633,112 Commissions & Committees $43 $0 $0 $14,470 Development Review $112,940 $0 $0 $624,610 Long Range Planning $0 $0 $0 $139,945 Building and Safety $100,731 $0 $0 $420,039 Human Relations $1,653 $0 $0 $32,526 Housing Policy/Homelessness $8,138 $0 $0 $21,362 Parks Maintenance $105,998 $0 $0 $684,503 Swim Center Maintenance $9,418 $0 $0 $107,331 Urban Forest Services $25,694 $0 $0 $185,182 Streets Maintenance $93,263 $0 $0 $699,304 Traffic Signals & Lighting $17,853 $0 $0 $174,121 Parking Admin $26 $0 $0 $531

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 15
Schedule D.004
2021
Departments Building
Charge
City Council City Admin Comm Svc
Group
City Attorney City Clerk Finance Network
Services
Info Services
Stormwater and Flood Control $0 $0 $13,861 $0 $12,122 $2,439 $21,181 $25,715 $62,295 Water Administration/Engineering $0 $0 $25 $0 $21 $0 $20 $0 $0 Solid Waste Recycling $0 $0 $1,752 $52,110 $1,533 $437 $2,692 $4,485 $1,777 Recreation Administration $0 $19,850 $11,149 $52,108 $9,751 $18,073 $14,616 $24,428 $28,417 Recreation Facilities $0 $0 $3,443 $0 $3,011 $397 $4,200 $18,513 $1,613 Youth Services $0 $0 $14,262 $0 $12,472 $795 $16,344 $104,192 $3,227 Community Services $0 $0 $5,649 $0 $4,940 $795 $9,416 $16,764 $3,227 Ranger Program $0 $0 $7,465 $0 $6,530 $1,192 $11,599 $24,208 $4,839 Aquatics $0 $0 $8,510 $0 $7,442 $397 $9,911 $18,564 $1,613 Golf Course $0 $0 $8,801 $0 $7,695 $1,588 $16,889 $21,266 $6,452 Jack House $0 $0 $0 $0 $0 $0 $0 $0 $0 Police Administration $0 $9,925 $21,576 $0 $18,868 $10,824 $41,432 $93,497 $120,961 Patrol $0 $0 $143,161 $0 $125,197 $17,077 $152,004 $323,615 $69,365 Investigations $0 $0 $42,916 $0 $37,531 $6,752 $49,102 $90,636 $27,424 Police Support Services $0 $0 $34,949 $0 $30,565 $7,545 $45,198 $136,206 $30,649 Neighborhood Services $0 $0 $3,351 $0 $2,930 $397 $4,193 $21,439 $1,613 Traffic Safety $0 $0 $12,656 $0 $11,067 $1,588 $14,100 $24,690 $6,452 Fire Administration $0 $12,760 $18,473 $0 $16,156 $12,186 $24,876 $55,208 $73,811 Emergency Response $0 $0 $168,714 $0 $147,544 $17,872 $174,970 $279,262 $72,591 Hazard Prevention $0 $0 $10,796 $0 $9,441 $2,184 $14,910 $41,910 $8,872 Training Services $0 $0 $1,211 $0 $1,058 $0 $4,043 $0 $0 Fire Apparatus Service $0 $0 $5,535 $0 $4,839 $795 $13,268 $8,077 $3,227 Fire Station $0 $0 $563 $0 $491 $0 $4,945 $0 $0 Disaster Assistance $0 $0 $565 $0 $495 $0 $3,020 $0 $0 FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $6,805 $0 $0 FD202 Downtown Bid Fund $0 $0 $2,962 $0 $3,048 $0 $5,657 $0 $0 FD205 CDBG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD206 Law Enforcement Grant Fund $0 $0 $848 $0 $872 $0 $1,031 $0 $0 FD208 Tourism Bid Fund $238 $0 $11,866 $0 $12,212 $0 $21,086 $153 $0 FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $5,512 $0 $0 FD402 Fleet Replace $0 $0 $0 $0 $0 $0 $31 $0 $0 FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $0 $124 $0 $0 FD505 Affordable Housing Fund $0 $0 $0 $0 $0 $0 $47 $0 $0 FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD601 Water Fund $2,211 $14,179 $70,953 $24,051 $73,028 $24,520 $186,140 $255,801 $80,076 FD602 Sewer Fund $2,211 $4,254 $82,589 $24,051 $85,005 $16,515 $215,352 $231,060 $81,043 FD611 Parking Fund $0 $4,254 $25,365 $52,110 $26,108 $7,107 $66,905 $98,015 $33,391 FD621Transit Fund $515 $1,417 $8,226 $52,110 $8,467 $2,370 $19,393 $47,775 $12,975 FD705 Whale Rock Fund $0 $0 $11,417 $4,009 $11,750 $1,588 $22,285 $58,835 $8,893 FD711 Hazardous Mat Task Force Fund $0 $0 $1,216 $0 $1,251 $0 $3,141 $985 $0 All Other $0 $0 $0 $0 $0 $0 $119,286 $214,680 $7,485

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 16
Schedule D.005
2021
Departments Fin Support
Svc
Human
Resources
Risk Mgmt Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng Trans
Engineering
Stormwater and Flood Control $1,037 $23,678 $0 $1,127 $60,704 $0 $27,476 $0 $0 Water Administration/Engineering $2 $1 $0 $0 $0 $0 $0 $0 $0 Solid Waste Recycling $131 $4,197 $0 $199 $0 $0 $0 $0 $0 Recreation Administration $9,818 $15,551 $0 $734 $0 $85,813 $6,245 $0 $0 Recreation Facilities $257 $3,927 $0 $184 $0 $345,969 $0 $0 $0 Youth Services $1,066 $8,289 $0 $368 $0 $5,772 $0 $0 $0 Community Services $423 $7,780 $0 $368 $0 $5,772 $0 $0 $0 Ranger Program $558 $11,611 $0 $551 $0 $5,772 $52,454 $0 $0 Aquatics $636 $4,226 $0 $184 $0 $0 $0 $0 $0 Golf Course $658 $15,412 $0 $734 $0 $0 $37,467 $0 $0 Jack House $0 $0 $0 $0 $0 $0 $0 $0 $0 Police Administration $1,613 $35,893 $0 $1,193 $0 $22,136 $22,480 $0 $0 Patrol $10,705 $168,551 $0 $7,896 $0 $22,136 $162,356 $0 $0 Investigations $3,209 $65,827 $0 $3,121 $0 $22,136 $71,187 $0 $0Police Support Services $2,613 $72,802 $0 $3,489 $0 $44,274 $4,996 $0 $0 Neighborhood Services $250 $3,921 $0 $184 $0 $22,136 $7,493 $0 $0 Traffic Safety $946 $15,640 $0 $734 $0 $22,136 $37,467 $0 $0 Fire Administration $1,381 $26,246 $0 $734 $0 $20,111 $0 $0 $0 Emergency Response $12,616 $177,507 $0 $8,263 $0 $20,111 $0 $0 $0 Hazard Prevention $807 $21,114 $0 $1,010 $0 $20,111 $0 $0 $0 Training Services $90 $72 $0 $0 $0 $20,111 $0 $0 $0 Fire Apparatus Service $414 $7,773 $0 $368 $0 $0 $0 $0 $0 Fire Station $42 $33 $0 $0 $0 $20,111 $0 $0 $0 Disaster Assistance $43 $33 $0 $0 $0 $20,111 $0 $0 $0 FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD202 Downtown Bid Fund $273 $0 $0 $0 $0 $0 $0 $0 $0 FD205 CDBG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD206 Law Enforcement Grant Fund $78 $0 $0 $0 $0 $0 $0 $0 $0 FD208 Tourism Bid Fund $1,096 $1,738 $0 $0 $0 $1,965 $0 $0 $0 FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $0 $0 $0 FD402 Fleet Replace $0 $0 $0 $0 $0 $0 $0 $0 $0 FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $0 $0 $56,483 $0FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $0 $0 $130,108 $0 FD505 Affordable Housing Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $203,452 $0 FD601 Water Fund $6,550 $122,947 $0 $5,892 $24,267 $60,165 $109,902 $226,775 $0 FD602 Sewer Fund $7,624 $125,377 $0 $6,002 $24,265 $60,162 $174,845 $96,667 $0 FD611 Parking Fund $2,342 $33,507 $0 $1,653 $191,540 $66,140 $11,240 $146,125 $33,933 FD621Transit Fund $759 $12,907 $0 $551 $101,017 $4,782 $0 $45,243 $22,623 FD705 Whale Rock Fund $1,054 $14,892 $0 $734 $0 $0 $22,480 $0 $0FD711 Hazardous Mat Task Force Fund $112 $0 $0 $0 $0 $0 $0 $0 $0All Other $0 $1,736 $0 $0 $0 $0 $38,716 $0 $0

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 17
Schedule D.006
2021
Departments FD 802
Insurance ISF
Fund
Nat Res
Protection
(Utilities)
Eng Dev
Review (Utility)
Total Plan
Allocated
Stormwater and Flood Control $52,658 $0 $0 $304,293 Water Administration/Engineering $5 $0 $0 $74 Solid Waste Recycling $9,297 $0 $0 $78,610 Recreation Administration $34,716 $0 $0 $331,269 Recreation Facilities $8,807 $0 $0 $390,321 Youth Services $19,046 $0 $0 $185,833 Community Services $17,373 $0 $0 $72,507 Ranger Program $25,864 $0 $0 $152,643 Aquatics $9,791 $0 $0 $61,274 Golf Course $34,260 $0 $0 $151,222 Jack House $0 $0 $0 $0 Police Administration $57,086 $0 $0 $457,484 Patrol $377,737 $0 $0 $1,579,800 Investigations $146,679 $0 $0 $566,520 Police Support Services $161,408 $0 $0 $574,694 Neighborhood Services $8,789 $0 $0 $76,696 Traffic Safety $35,009 $0 $0 $182,485 Fire Administration $36,139 $0 $0 $298,081 Emergency Response $398,975 $0 $0 $1,478,425 Hazard Prevention $46,855 $0 $0 $178,010 Training Services $235 $0 $0 $26,820 Fire Apparatus Service $17,351 $0 $0 $61,647 Fire Station $109 $0 $0 $26,294 Disaster Assistance $110 $0 $0 $24,377 FD201 Local Sales Tax Fund $0 $0 $0 $6,805 FD202 Downtown Bid Fund $0 $0 $0 $11,940 FD205 CDBG Fund $0 $0 $0 $0 FD206 Law Enforcement Grant Fund $0 $0 $0 $2,829 FD208 Tourism Bid Fund $0 $0 $0 $50,354 FD401 Capital Outlay Engineering $0 $0 $0 $5,512 FD402 Fleet Replace $0 $0 $0 $31 FD403 Info Tech Replacement Fund $0 $0 $0 $56,483 FD404 Major Facility Replacement Fund $0 $0 $0 $130,232 FD505 Affordable Housing Fund $0 $0 $0 $47 FD507 Transportation Impact Fee Fund $0 $0 $0 $203,452 FD601 Water Fund $261,846 $527 ($14,755) $1,535,075 FD602 Sewer Fund $273,147 $1,981 ($14,755) $1,497,395 FD611 Parking Fund $73,241 $0 $0 $872,976 FD621Transit Fund $24,414 $0 $0 $365,544 FD705 Whale Rock Fund $32,551 $0 $0 $190,488 FD711 Hazardous Mat Task Force Fund $0 $0 $0 $6,705 All Other $0 $0 $0 $381,903

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 18
Schedule D.007
2021
Departments Building
Charge
City Council City Admin Comm Svc
Group
City Attorney City Clerk Finance Network
Services
Info Services
Subtotal $0 $0 $0 $0 $0 ($237,383) ($184,113) $0 $0 Direct BillUnallocated $237,383 $184,113 Total $0 $0 $0 $0 $0 $0 $0 $0 $0

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 19
Schedule D.008
2021
Departments Fin Support
Svc
Human
Resources
Risk Mgmt Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng Trans
Engineering
Subtotal $0 $0 $0 $0 $0 $0 $0 ($1,905,248) ($746,531)Direct BillUnallocated $1,905,248 $746,531 Total $0 $0 $0 $0 $0 $0 $0 $0 $0

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 20
Schedule D.009
2021
Departments FD 802
Insurance ISF
Fund
Nat Res
Protection
(Utilities)
Eng Dev
Review (Utility)
Total Plan
Allocated
Subtotal $0 ($644,105) ($29,510) $16,736,920 Direct Bill ($2,508) $29,510 $27,002 Unallocated $646,613 $3,719,888 Total $0 $0 $0 $20,483,810

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Summary of allocation basis
Summary page 21
Schedule E.001
2021
Department Basis of allocation10000000 - Building Charge 1.004 City Hall Total Square Footage Occupied By Department 1.005 919 Palm Total Square Footage Occupied By Department 1.006 Corporation Yard Total Square Footage Occupied By Department1011002 - City Council 2.004 City Council Count of Council Agenda Items by Department/Division1011001 - City Administration 3.004 Citywide Administration Total Operating Expenditures by Department/Division 3.005 Other GF Exp Total Expenditures by General Fund Department/Division 3.006 Netwok Services & Info Services Direct Allocation to Network Services and Information Services 3.007 Economic Development Direct Allocation to Economic Development 3.008 Natural Resource Planning Direct Allocation to Natural Resources Planning1011009 - Community Services Group 4.004 Project Supervision Percent of Project Supervision Time by Department/Fund1011501 - City Attorney 5.004 City Attorney Total Operating Expenditures by Department/Division 5.005 Other GF Exp Total Expenditures by General Fund Department/Division1011021 - City Clerk 6.004 City Clerk Services Count of Council Agenda Items by Department/Division 6.005 Public Counter/Main City Phone Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)
1012000 - Finance 7.004 Accounts Payable Accounts Payable Transaction Count by Department/Fund 7.005 Payroll Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

7.006 Purchasing Operating Services and Supply Expenditures by Fund/Department/Division 7.007 General Finance Total Operating Expenditures by Department/Division 7.008 Utility Billing Direct Allocation to Water (FD601) & Sewer (FD602) 7.009 Cashier Based on the amount of time spent by staff on this function and the relative amounts of revenue collected

7.010 Budget Total Operating Expenditures by Department/Division 7.011 Other GF Exp1011101 - Network Services

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Summary of allocation basis
Summary page 22
Schedule E.002
2021
Department Basis of allocation 8.004 Network Services & Desktop Support Number of Physical & Virtual Desktops, Laptops & Printers by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

8.005 Enterprise Apps Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

8.006 MDC Support Number of MDCs by Fund/Department/Division 8.007 Tablet Support Number of Tablets by Fund/Department/Division 8.008 Server Support Number of Physical & Virtual Servers/Appliances by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

8.009 Network Support Number of Dedicated Ethernet Switch Ports by Fund/Department/Division 8.010 Radios Number of Assigned Radios by Fund/Department 8.011 Telemetry Number of Controllers by Fund/Div/Dept 8.012 Cell Phones Number of Cell Phones and Smart Phones Fund/Division/Department 8.013 Cellular Data Services Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department

8.014 Telephones Number of Telephones by Fund/Department 8.015 Cuesta 8.016 South Hills Number of Radio Repeaters by Fund/Department/Division 8.017 Tassajara Number of Radio Repeaters by Fund/Department/Division 8.018 Direct Dept Exp1011103 - Information Services 9.004 Information Services Estimate of Time by Department/Fund (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

9.005 Enterprise Apps1012006 - Finance Support Services 10.004 General Support Services Total Operating Expenditures by Department/Division 10.005 Parking Parking Fee Charged by Department1013001 - Human Resources 11.004 Human Resources Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

11.005 Other GF Exp Total Expenditures by General Fund Department/Division 11.006 Tiution Reimbursement Tuition Exp by General Fund Department/Division1013002 - Risk Management 12.004 Risk Management Direct Allocation to the Insurance ISF Fund 8021013003 - Wellness Program 13.004 Wellness Program Full Time/Temporary Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

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04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Summary of allocation basis
Summary page 23
Schedule E.003
2021
Department Basis of allocation1015001 - Public Works Administration 14.004 Deputy Director/City Engineer Hours Supervised by Department/Division 14.005 Director Full Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

14.006 Utilities Analysis of Time Worked1015005 - Facilities Maintenance 15.004 Utilities/Janitorial - City Hall Square Feet by Department 15.005 Utilities - 919 Palm Street Square Feet by Department 15.006 Janitorial - 919 Palm Street Square Feet by Department 15.007 Utilities - Corp Yard Square Feet by Department 15.008 Janitorial - Corp Yard Square Feet by Department 15.009 Utilities - Other Square Feet by Department 15.010 Janitorial - Other Square Feet by Department 15.011 Parking Facility Maintenance Direct Allocation to Parking, Fund 611 15.012 Utility Fund Facilities Maintenance Direct Allocation to Water and Sewer Funds 15.013 Transit Facilities Maintenance Direct Allocation to Fund 621 Transit 15.014 Building Maintenance Maintenance Square Footage by Fund/Department1015008 - Fleet 16.004 Fleet Count of Vehicle Equivalent Unit by Department/Division1015009 - CIP Project Engineering 17.004 Project Engineering Number of Project Hours by Fund1015010 - Transportation/Plan Engineering 18.004 Parking Direct Allocation to Fund 611 Parking 18.005 Transit Direct Allocation to Fund 621 Transit 18.006 Development Review Direct Allocation to Development Review 18.007 Long Range Plan Direct Allocation to Long Range Plan8020000 - Insurance ISF Fund 19.004 Risk Management Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

19.005 Workers Comp Premiums Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

19.006 Liability Claims Direct to Water, Sewer and Parking Funds 19.007 General Fund Liab Claims Total Expenditures by General Fund Department1011050 - Natural Resources Protection (Utility Services) 20.004 Program Support Agreed Upon Amount Based On Services Performed1014050 - Eng Dev Review (Utility Services)

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Summary of allocation basis
Summary page 24
Schedule E.004
2021
Department Basis of allocation 21.004 Utility Services Time Spent by Utilities on Behalf of Engineering Development Review

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2021
Prepared by:

SCHEDULE 1.01

BUILDING CHARGE

NATURE AND EXTENT OF SERVICE
The City of San Luis Obispo tracks depreciation of each building. Building depreciation is determined in accordance with the Generally Accepted Accounting Principles (GAAP) and reported in the Comprehensive Annual Finance Report (CAFR) for the same period. Land acquisition costs are disallowed and have not been included in the building cost. The building asset list does not represent the complete list of City assets, but rather only those assets determined to be essential to the cost allocation model.

Building Charge is applied for the following buildings and is allocated based on occupied square footage by department:
 City Hall – 990 Palm
 919 Palm
 Corporation Yard

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Building Charge
Costs to be allocated
Detail page 26
Schedule 1.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: Departmental cost adjustments: CITY HALL $40,986 919 PALM $77,380 CORPORATE YARD $13,757 Total departmental cost adjustments: $132,123 $132,123 Total to be allocated $132,123 $132,123

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Building Charge
Schedule of costs to be
allocated by function
Detail page 27
Schedule 1.003
2021
Total General & Admin City Hall 919 Palm Corporation Yard Other Expense and CostSALARIES & WAGESFRINGE BENEFITSCost AdjustmentsCITY HALL $40,986 $40,986 919 PALM $77,380 $77,380 CORPORATE YARD $13,757 $13,757 Functional Cost $132,123 $40,986 $77,380 $13,757 Allocable Costs $132,123 $40,986 $77,380 $13,757 1st Allocation $132,123 $40,986 $77,380 $13,757 Functional CostAllocable Costs2nd AllocationTotal allocated $132,123 $40,986 $77,380 $13,757

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Building Charge
Detail allocation of
City Hall
Detail page 28
Schedule 1.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Administration 938 6.686 % $2,740 $2,740 $2,740 City Council 2,502 17.834 % $7,310 $7,310 $7,310 Cultural Activities 110 0.784 % $321 $321 $321 Economic Development 100 0.713 % $292 $292 $292 Natural Resource Protection 214 1.525 % $625 $625 $625 City Attorney 550 3.920 % $1,607 $1,607 $1,607 City Clerk 906 6.458 % $2,647 $2,647 $2,647 Finance 3,537 25.212 % $10,333 $10,333 $10,333 Network Services 2,484 17.706 % $7,257 $7,257 $7,257 Human Resources 1,000 7.128 % $2,922 $2,922 $2,922 Insurance ISF Fund 135 0.962 % $394 $394 $394 Facilities Maintenance 1,472 10.493 % $4,300 $4,300 $4,300 FD208 Tourism Bid Fund 81 0.579 % $238 $238 $238 Total 14,029 100.000 % $40,986 $40,986 $40,986 (A) Alloc basis: Total Square Footage Occupied By DepartmentSource: Build Maint Square Footage

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Building Charge
Detail allocation of
919 Palm
Detail page 29
Schedule 1.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCommunity Development Admin 3,600 19.983 % $15,463 $15,463 $15,463 Development Review 1,436 7.971 % $6,168 $6,168 $6,168 Long Range Planning 820 4.552 % $3,522 $3,522 $3,522 Building and Safety 2,280 12.656 % $9,793 $9,793 $9,793 Public Works Administration 4,620 25.645 % $19,844 $19,844 $19,844 Transportation/Plan Engineering 100 0.555 % $430 $430 $430 Information Services 1,119 6.211 % $4,806 $4,806 $4,806 FD621Transit Fund 120 0.666 % $515 $515 $515 CIP Project Engineering 3,920 21.761 % $16,839 $16,839 $16,839 Total 18,015 100.000 % $77,380 $77,380 $77,380 (A) Alloc basis: Total Square Footage Occupied By DepartmentSource: Build Maint Square Footage

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Building Charge
Detail allocation of
Corporation Yard
Detail page 30
Schedule 1.006
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 780 27.857 % $3,832 $3,832 $3,832 Urban Forest Services 120 4.286 % $590 $590 $590 Streets Maintenance 900 32.143 % $4,422 $4,422 $4,422 Fleet 100 3.571 % $491 $491 $491 FD601 Water Fund 450 16.071 % $2,211 $2,211 $2,211 FD602 Sewer Fund 450 16.072 % $2,211 $2,211 $2,211 Total 2,800 100.000 % $13,757 $13,757 $13,757 (A) Alloc basis: Total Square Footage Occupied By DepartmentSource: Build Maint Square Footage

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Building Charge
Departmental Cost
Allocation Summary
Detail page 31
Schedule 1.007
2021
Total City Hall 919 Palm Corporation Yard
City Council $7,310 $7,310 City Administration $2,740 $2,740 City Attorney $1,607 $1,607 City Clerk $2,647 $2,647 Finance $10,333 $10,333 Network Services $7,257 $7,257 Information Services $4,806 $4,806 Human Resources $2,922 $2,922 Public Works Administration $19,844 $19,844 Facilities Maintenance $4,300 $4,300 Fleet $491 $491 CIP Project Engineering $16,839 $16,839 Transportation/Plan Engineering $430 $430 Insurance ISF Fund $394 $394 Cultural Activities $321 $321 Economic Development $292 $292 Natural Resource Protection $625 $625 Community Development Admin $15,463 $15,463 Development Review $6,168 $6,168 Long Range Planning $3,522 $3,522 Building and Safety $9,793 $9,793 Parks Maintenance $3,832 $3,832 Urban Forest Services $590 $590 Streets Maintenance $4,422 $4,422 FD208 Tourism Bid Fund $238 $238 FD601 Water Fund $2,211 $2,211 FD602 Sewer Fund $2,211 $2,211 FD621Transit Fund $515 $515 Total $132,123 $40,986 $77,380 $13,757

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2021
Prepared by:

SCHEDULE 2.01

CITY COUNCIL

NATURE AND EXTENT OF SERVICE
The City Council is the legislative and executive, policy-setting body. The Council consists of the Mayor, Vice Mayor and three Council Members.

The Council enacts local laws, resolutions, and policies required by law and recommended by staff and constituents.

Costs are allocated as follows:
 City Council - These costs are associated with Citywide Administration and are allocated based on a count of City Council agenda items by fund/department/division.

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04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Council
Costs to be allocated
Detail page 33
Schedule 2.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $173,273 $173,273 Allocated additions: 10000000 - Building Charge $7,310 $7,310 1011001 - City Administration $2,002 $2,002 1011501 - City Attorney $1,961 $1,961 1011021 - City Clerk $30,605 $30,605 1012000 - Finance $5,821 $5,821 1011101 - Network Services $38,781 $38,781 1011103 - Information Services $7,137 $7,137 1012006 - Finance Support Services $187 $187 1013001 - Human Resources $17,548 $17,548 1013003 - Wellness Program $124 $124 1015005 - Facilities Maintenance $31,743 $31,743 8020000 - Insurance ISF Fund $40,807 $40,807 Total allocated additions: $7,310 $176,716 $184,026 $184,026 Total to be allocated $180,583 $176,716 $357,299

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Council
Detail allocation of
City Council
Detail page 35
Schedule 2.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 7 2.778 % $5,016 $5,016 $4,909 $9,925 Fire Administration 9 3.571 % $6,449 $6,449 $6,311 $12,760 FD601 Water Fund 10 3.968 % $7,166 $7,166 $7,013 $14,179 FD602 Sewer Fund 3 1.190 % $2,150 $2,150 $2,104 $4,254 Recreation Administration 14 5.556 % $10,032 $10,032 $9,818 $19,850 City Administration 80 31.746 % $57,328 $57,328 $56,100 $113,428 Public Works Administration 34 13.492 % $24,364 $24,364 $23,843 $48,207 City Attorney 14 5.556 % $10,032 $10,032 $9,818 $19,850 Human Resources 9 3.571 % $6,449 $6,449 $6,311 $12,760 Finance 22 8.730 % $15,765 $15,765 $15,428 $31,193 Community Development Admin 46 18.254 % $32,964 $32,964 $32,258 $65,222 FD611 Parking Fund 3 1.190 % $2,150 $2,150 $2,104 $4,254 FD621Transit Fund 1 0.398 % $718 $718 $699 $1,417 Total 252 100.000 % $180,583 $180,583 $176,716 $357,299 (A) Alloc basis: Count of Council Agenda Items by Department/DivisionSource:

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Council
Schedule of costs to be
allocated by function
Detail page 34
Schedule 2.003
2021
Total General & Admin City Council
Wages & BenefitsSALARIES & WAGES $102,414 $102,414 FRINGE BENEFITS $56,590 $56,590 Other Expense and CostSERVICES & SUPPLIES $14,269 $14,269 Departmental Expenditures $173,273 $173,273 Additions: 1stOther $7,310 $7,310 Functional Cost $180,583 $7,310 $173,273 Reallocate Admin ($7,310) $7,310 Allocable Costs $180,583 $180,583 1st Allocation $180,583 $180,583 Additions: 2ndOther $176,716 $176,716 Functional Cost $176,716 $176,716 Reallocate Admin ($176,716) $176,716 Allocable Costs $176,716 $176,716 2nd Allocation $176,716 $176,716 Total allocated $357,299 $357,299

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Council
Departmental Cost
Allocation Summary
Detail page 36
Schedule 2.005
2021
Total City Council
City Administration $113,428 $113,428 City Attorney $19,850 $19,850 Finance $31,193 $31,193 Human Resources $12,760 $12,760 Public Works Administration $48,207 $48,207 Community Development Admin $65,222 $65,222 Recreation Administration $19,850 $19,850 Police Administration $9,925 $9,925 Fire Administration $12,760 $12,760 FD601 Water Fund $14,179 $14,179 FD602 Sewer Fund $4,254 $4,254 FD611 Parking Fund $4,254 $4,254 FD621Transit Fund $1,417 $1,417 Total $357,299 $357,299

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2021
Prepared by:

SCHEDULE 3.01

CITY ADMINISTRATION

NATURE AND EXTENT OF SERVICE
The Administration Department is responsible for providing information and recommendations to the Council, implementing Council policies, directing the delivery of municipal services, overseeing the accomplishment of City objectives and providing administrative support to the Mayor and Council members. Program goals include informed public decision making; responsive, effective and efficient operating programs; effective City management; supervision of the City Clerk’s office, Economic Development, the Office of Sustainability, and Community Promotions programs; and effective Council administrative support; and direct supervision of seven budget programs.

Costs are allocated as follows:
 Citywide Administration - These costs are associated with citywide administration. Costs are allocated based upon total operating expenditures by fund/department/division.
 Other GF Exp – These costs are associated with expenditures related public outreach and other contract services. Costs are allocated based on the total expenditures for General Fund Departments.  Network Services & Information Services - These costs are associated with supervision of Network Services and Information Services.

Costs are allocated evenly between the departments.
 Economic Development - These costs are associated with supervision of Economic Development. Costs are allocated directly to Economic Development.
 Natural Resource Planning – These costs are associated with supervision of Natural Resource Protection. Costs are allocated directly to Natural Resource Protection.

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Costs to be allocated
Detail page 38
Schedule 3.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,115,952 $1,115,952 Allocated additions: 10000000 - Building Charge $2,740 $2,740 1011002 - City Council $57,328 $56,100 $113,428 1011001 - City Administration $2,442 $2,442 1011501 - City Attorney $12,628 $12,628 1011021 - City Clerk $71,495 $71,495 1012000 - Finance $18,856 $18,856 1011101 - Network Services $22,151 $22,151 1011103 - Information Services $64,424 $64,424 1012006 - Finance Support Services $1,941 $1,941 1013001 - Human Resources $14,830 $14,830 1013003 - Wellness Program $99 $99 1015005 - Facilities Maintenance $11,901 $11,901 1015008 - Fleet $3,549 $3,549 8020000 - Insurance ISF Fund $35,406 $35,406 Total allocated additions: $60,068 $315,822 $375,890 $375,890 Total to be allocated $1,176,020 $315,822 $1,491,842

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Schedule of costs to be
allocated by function
Detail page 39
Schedule 3.003
2021
Total General & Admin Citywide
Administration
Other GF Exp Netwok Services &
Info Services
Economic
Development
Natural Resource
Planning
Wages & BenefitsSALARIES & WAGES $598,101 $53,829 $436,614 $35,886 $47,848 $23,924 FRINGE BENEFITS $280,426 $25,238 $204,711 $16,826 $22,434 $11,217 Other Expense and CostSERVICES & SUPPLIES $108,114 $9,730 $78,923 $6,487 $8,649 $4,325GENERAL FUND EXP $129,311 $129,311 Departmental Expenditures $1,115,952 $88,797 $720,248 $129,311 $59,199 $78,931 $39,466 Additions: 1stOther $60,068 $60,068 Functional Cost $1,176,020 $148,865 $720,248 $129,311 $59,199 $78,931 $39,466 Reallocate Admin ($148,865) $104,385 $18,741 $8,580 $11,439 $5,720 Allocable Costs $1,176,020 $824,633 $148,052 $67,779 $90,370 $45,186 1st Allocation $1,176,020 $824,633 $148,052 $67,779 $90,370 $45,186 Additions: 2ndOther $315,822 $315,822 Functional Cost $315,822 $315,822 Reallocate Admin ($315,822) $221,457 $39,760 $18,202 $24,269 $12,134 Allocable Costs $315,822 $221,457 $39,760 $18,202 $24,269 $12,134 2nd Allocation $315,822 $221,457 $39,760 $18,202 $24,269 $12,134 Total allocated $1,491,842 $1,046,090 $187,812 $85,981 $114,639 $57,320

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Detail allocation of
Citywide Administration
Detail page 40
Schedule 3.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 173,273 0.197 % $1,623 $1,623 $1,623 Cultural Activities 332,351 0.378 % $3,114 $3,114 $838 $3,952 Economic Development 588,878 0.669 % $5,517 $5,517 $1,485 $7,002 Natural Resource Protection 646,613 0.735 % $6,058 $6,058 $1,630 $7,688 Community Promotion 417,721 0.475 % $3,914 $3,914 $1,053 $4,967 City Attorney 964,100 1.095 % $9,033 $9,033 $2,431 $11,464 City Clerk 567,513 0.645 % $5,317 $5,317 $1,431 $6,748 Finance 1,795,348 2.040 % $16,821 $16,821 $4,526 $21,347 Network Services 2,856,721 3.246 % $26,766 $26,766 $7,202 $33,968Human Resources 1,363,656 1.549 % $12,777 $12,777 $3,438 $16,215 Insurance ISF Fund 3,361,435 3.819 % $31,494 $31,494 $8,475 $39,969 Wellness Program 9,226 0.010 % $86 $86 $23 $109 Community Development Admin 901,725 1.025 % $8,449 $8,449 $2,273 $10,722 Commissions & Committees 15,291 0.017 % $143 $143 $39 $182 Development Review 2,507,040 2.848 % $23,489 $23,489 $6,321 $29,810 Building and Safety 2,506,262 2.848 % $23,482 $23,482 $6,319 $29,801 Public Works Administration 606,828 0.689 % $5,686 $5,686 $1,530 $7,216 Parks Maintenance 2,926,873 3.325 % $27,423 $27,423 $7,379 $34,802 Swim Center Maintenance 449,101 0.510 % $4,208 $4,208 $1,132 $5,340 Urban Forest Services 449,130 0.510 % $4,208 $4,208 $1,132 $5,340Facilities Maintenance 1,231,266 1.399 % $11,536 $11,536 $3,104 $14,640 Streets Maintenance 1,313,626 1.493 % $12,308 $12,308 $3,312 $15,620 Stormwater and Flood Control 944,270 1.073 % $8,847 $8,847 $2,381 $11,228 Traffic Signals & Lighting 553,073 0.628 % $5,182 $5,182 $1,394 $6,576 Fleet 1,011,969 1.150 % $9,481 $9,481 $2,551 $12,032 Transportation/Plan Engineering 891,289 1.013 % $8,351 $8,351 $2,247 $10,598 Recreation Administration 759,597 0.863 % $7,117 $7,117 $1,915 $9,032 Recreation Facilities 234,614 0.267 % $2,198 $2,198 $591 $2,789 Youth Services 971,662 1.104 % $9,104 $9,104 $2,450 $11,554 Ranger Program 508,601 0.578 % $4,765 $4,765 $1,282 $6,047 Aquatics 579,746 0.659 % $5,432 $5,432 $1,462 $6,894 Police Administration 1,469,923 1.670 % $13,772 $13,772 $3,706 $17,478 Patrol 9,753,373 11.082 % $91,383 $91,383 $24,589 $115,972 Investigations 2,923,797 3.322 % $27,394 $27,394 $7,371 $34,765 Neighborhood Services 228,265 0.259 % $2,139 $2,139 $575 $2,714 Traffic Safety 862,135 0.980 % $8,078 $8,078 $2,174 $10,252 Fire Administration 1,258,603 1.430 % $11,792 $11,792 $3,173 $14,965 Emergency Response 11,494,300 13.060 % $107,694 $107,694 $28,978 $136,672 Hazard Prevention 735,525 0.836 % $6,891 $6,891 $1,854 $8,745 Training Services 82,496 0.094 % $773 $773 $208 $981 Fire Station 38,314 0.044 % $359 $359 $97 $456

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Detail allocation of
Citywide Administration
Detail page 41
Schedule 3.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedDisaster Assistance 38,550 0.044 % $361 $361 $97 $458 FD202 Downtown Bid Fund 249,074 0.283 % $2,334 $2,334 $628 $2,962FD601 Water Fund 5,967,217 6.780 % $55,909 $55,909 $15,044 $70,953 FD611 Parking Fund 2,133,271 2.424 % $19,987 $19,987 $5,378 $25,365 FD602 Sewer Fund 6,945,877 7.892 % $65,078 $65,078 $17,511 $82,589 Golf Course 599,587 0.681 % $5,618 $5,618 $1,512 $7,130 FD705 Whale Rock Fund 960,111 1.091 % $8,996 $8,996 $2,421 $11,417 Information Services 1,105,991 1.257 % $10,362 $10,362 $2,788 $13,150 FD208 Tourism Bid Fund 997,909 1.134 % $9,350 $9,350 $2,516 $11,866 FD621Transit Fund 691,854 0.786 % $6,482 $6,482 $1,744 $8,226 FD206 Law Enforcement Grant Fund 71,259 0.081 % $668 $668 $180 $848 Fire Apparatus Service 377,035 0.428 % $3,533 $3,533 $951 $4,484 Police Support Services 2,381,005 2.705 % $22,308 $22,308 $6,003 $28,311 Community Services 384,912 0.437 % $3,606 $3,606 $970 $4,576 FD711 Hazardous Mat Task Force Fund 102,220 0.116 % $958 $958 $258 $1,216 Human Relations 579,489 0.658 % $5,429 $5,429 $1,461 $6,890 CIP Project Engineering 2,269,244 2.578 % $21,261 $21,261 $5,721 $26,982 Community Services Group 315,986 0.359 % $2,961 $2,961 $797 $3,758 Risk Management 1,598 0.002 % $15 $15 $4 $19 Water Administration/Engineering 1,709 0.002 % $16 $16 $4 $20 Solid Waste Recycling 119,370 0.136 % $1,118 $1,118 $301 $1,419 Finance Support Services 133,712 0.152 % $1,253 $1,253 $337 $1,590 Finance Non Departmental 292,146 0.332 % $2,737 $2,737 $737 $3,474 Parking Admin 9,386 0.008 % $89 $89 $23 $112 Total 88,014,041 100.000 % $824,633 $824,633 $221,457 $1,046,090 (A) Alloc basis: Total Operating Expenditures by Department/DivisionSource:

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Detail allocation of
Other GF Exp
Detail page 42
Schedule 3.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 173,273 0.256 % $379 $379 $379 Cultural Activities 332,351 0.491 % $727 $727 $199 $926 Economic Development 588,878 0.870 % $1,289 $1,289 $353 $1,642 Natural Resource Protection 646,613 0.956 % $1,415 $1,415 $387 $1,802 Community Promotion 417,721 0.617 % $914 $914 $250 $1,164 City Attorney 964,100 1.425 % $2,110 $2,110 $578 $2,688 City Clerk 567,513 0.839 % $1,242 $1,242 $340 $1,582 Finance 1,795,348 2.654 % $3,929 $3,929 $1,076 $5,005 Network Services 2,856,721 4.223 % $6,252 $6,252 $1,712 $7,964 Information Services 1,105,991 1.635 % $2,420 $2,420 $663 $3,083 Finance Support Services 133,712 0.198 % $293 $293 $80 $373 Human Resources 1,363,656 2.016 % $2,984 $2,984 $817 $3,801 Wellness Program 9,226 0.014 % $20 $20 $6 $26 Community Development Admin 901,725 1.333 % $1,973 $1,973 $540 $2,513 Commissions & Committees 15,291 0.023 % $33 $33 $9 $42 Development Review 2,507,040 3.706 % $5,487 $5,487 $1,502 $6,989 Building and Safety 2,506,262 3.705 % $5,485 $5,485 $1,502 $6,987Public Works Administration 606,828 0.897 % $1,328 $1,328 $364 $1,692 Parks Maintenance 2,926,873 4.327 % $6,405 $6,405 $1,754 $8,159 Swim Center Maintenance 449,101 0.664 % $983 $983 $269 $1,252 Urban Forest Services 449,130 0.664 % $983 $983 $269 $1,252 Facilities Maintenance 1,231,266 1.820 % $2,695 $2,695 $738 $3,433 Streets Maintenance 1,313,626 1.942 % $2,875 $2,875 $787 $3,662 Stormwater and Flood Control 944,270 1.396 % $2,067 $2,067 $566 $2,633 Traffic Signals & Lighting 553,073 0.818 % $1,210 $1,210 $331 $1,541 Fleet 1,011,969 1.496 % $2,215 $2,215 $606 $2,821 City Administration 1,115,952 1.650 % $2,442 $2,442 $2,442 Transportation/Plan Engineering 891,289 1.318 % $1,951 $1,951 $534 $2,485 Recreation Administration 759,597 1.123 % $1,662 $1,662 $455 $2,117 Recreation Facilities 234,614 0.347 % $513 $513 $141 $654 Youth Services 971,662 1.436 % $2,126 $2,126 $582 $2,708 Community Services 384,912 0.569 % $842 $842 $231 $1,073 Ranger Program 508,601 0.752 % $1,113 $1,113 $305 $1,418 Aquatics 579,746 0.857 % $1,269 $1,269 $347 $1,616 Golf Course 599,587 0.886 % $1,312 $1,312 $359 $1,671 Police Administration 1,469,923 2.173 % $3,217 $3,217 $881 $4,098Patrol 9,753,373 14.417 % $21,345 $21,345 $5,844 $27,189 Investigations 2,923,797 4.322 % $6,399 $6,399 $1,752 $8,151 Police Support Services 2,381,005 3.520 % $5,211 $5,211 $1,427 $6,638 Neighborhood Services 228,265 0.337 % $500 $500 $137 $637 Traffic Safety 862,135 1.274 % $1,887 $1,887 $517 $2,404

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Detail allocation of
Other GF Exp
Detail page 43
Schedule 3.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Administration 1,258,603 1.860 % $2,754 $2,754 $754 $3,508 Emergency Response 11,494,300 16.991 % $25,155 $25,155 $6,887 $32,042 Hazard Prevention 735,525 1.087 % $1,610 $1,610 $441 $2,051 Training Services 82,496 0.122 % $181 $181 $49 $230 Fire Station 38,314 0.057 % $84 $84 $23 $107 Disaster Assistance 38,550 0.057 % $84 $84 $23 $107 Fire Apparatus Service 377,035 0.557 % $825 $825 $226 $1,051 Finance Non Departmental 292,146 0.432 % $639 $639 $175 $814 Human Relations 579,489 0.857 % $1,268 $1,268 $347 $1,615 CIP Project Engineering 2,269,244 3.354 % $4,966 $4,966 $1,360 $6,326 Community Services Group 315,986 0.467 % $692 $692 $189 $881 Risk Management 1,598 0.002 % $3 $3 $1 $4 Water Administration/Engineering 1,709 0.003 % $4 $4 $1 $5 Solid Waste Recycling 119,370 0.176 % $261 $261 $72 $333 Parking Admin 9,386 0.012 % $24 $24 $2 $26 Total 67,649,766 100.000 % $148,052 $148,052 $39,760 $187,812 (A) Alloc basis: Total Expenditures by General Fund Department/DivisionSource:

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Detail allocation of
Netwok Services & Info Services
Detail page 44
Schedule 3.006
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedNetwork Services 50 50.000 % $33,890 $33,890 $9,101 $42,991 Information Services 50 50.000 % $33,889 $33,889 $9,101 $42,990 Total 100 100.000 % $67,779 $67,779 $18,202 $85,981 (A) Alloc basis: Direct Allocation to Network Services and Information ServicesSource:

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Detail allocation of
Economic Development
Detail page 45
Schedule 3.007
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedEconomic Development 100 100.000 % $90,370 $90,370 $24,269 $114,639 Total 100 100.000 % $90,370 $90,370 $24,269 $114,639 (A) Alloc basis: Direct Allocation to Economic DevelopmentSource:

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Detail allocation of
Natural Resource Planning
Detail page 46
Schedule 3.008
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedNatural Resource Protection 100 100.000 % $45,186 $45,186 $12,134 $57,320 Total 100 100.000 % $45,186 $45,186 $12,134 $57,320 (A) Alloc basis: Direct Allocation to Natural Resources PlanningSource:

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Departmental Cost
Allocation Summary
Detail page 47
Schedule 3.009
2021
Total Citywide Administration Other GF Exp Netwok Services & Info Services
Economic Development Natural Resource
Planning
City Council $2,002 $1,623 $379 City Administration $2,442 $2,442 Community Services Group $4,639 $3,758 $881 City Attorney $14,152 $11,464 $2,688 City Clerk $8,330 $6,748 $1,582 Finance $26,352 $21,347 $5,005 Network Services $84,923 $33,968 $7,964 $42,991 Information Services $59,223 $13,150 $3,083 $42,990 Finance Support Services $1,963 $1,590 $373 Human Resources $20,016 $16,215 $3,801 Risk Management $23 $19 $4 Wellness Program $135 $109 $26 Public Works Administration $8,908 $7,216 $1,692 Facilities Maintenance $18,073 $14,640 $3,433 Fleet $14,853 $12,032 $2,821 CIP Project Engineering $33,308 $26,982 $6,326 Transportation/Plan Engineering $13,083 $10,598 $2,485 Insurance ISF Fund $39,969 $39,969 Cultural Activities $4,878 $3,952 $926 Economic Development $123,283 $7,002 $1,642 $114,639 Natural Resource Protection $66,810 $7,688 $1,802 $57,320 Community Promotion $6,131 $4,967 $1,164 Finance Non Departmental $4,288 $3,474 $814 Community Development Admin $13,235 $10,722 $2,513 Commissions & Committees $224 $182 $42 Development Review $36,799 $29,810 $6,989 Building and Safety $36,788 $29,801 $6,987 Human Relations $8,505 $6,890 $1,615 Parks Maintenance $42,961 $34,802 $8,159 Swim Center Maintenance $6,592 $5,340 $1,252 Urban Forest Services $6,592 $5,340 $1,252 Streets Maintenance $19,282 $15,620 $3,662 Traffic Signals & Lighting $8,117 $6,576 $1,541 Parking Admin $138 $112 $26 Stormwater and Flood Control $13,861 $11,228 $2,633 Water Administration/Engineering $25 $20 $5 Solid Waste Recycling $1,752 $1,419 $333 Recreation Administration $11,149 $9,032 $2,117 Recreation Facilities $3,443 $2,789 $654 Youth Services $14,262 $11,554 $2,708

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Departmental Cost
Allocation Summary
Detail page 48
Schedule 3.009
2021
Total Citywide Administration Other GF Exp Netwok Services & Info Services
Economic Development Natural Resource
Planning
Community Services $5,649 $4,576 $1,073 Ranger Program $7,465 $6,047 $1,418 Aquatics $8,510 $6,894 $1,616 Golf Course $8,801 $7,130 $1,671 Police Administration $21,576 $17,478 $4,098 Patrol $143,161 $115,972 $27,189 Investigations $42,916 $34,765 $8,151 Police Support Services $34,949 $28,311 $6,638 Neighborhood Services $3,351 $2,714 $637 Traffic Safety $12,656 $10,252 $2,404 Fire Administration $18,473 $14,965 $3,508 Emergency Response $168,714 $136,672 $32,042 Hazard Prevention $10,796 $8,745 $2,051 Training Services $1,211 $981 $230 Fire Apparatus Service $5,535 $4,484 $1,051 Fire Station $563 $456 $107 Disaster Assistance $565 $458 $107 FD202 Downtown Bid Fund $2,962 $2,962 FD206 Law Enforcement Grant Fund $848 $848 FD208 Tourism Bid Fund $11,866 $11,866 FD601 Water Fund $70,953 $70,953 FD602 Sewer Fund $82,589 $82,589 FD611 Parking Fund $25,365 $25,365 FD621Transit Fund $8,226 $8,226 FD705 Whale Rock Fund $11,417 $11,417 FD711 Hazardous Mat Task Force Fund $1,216 $1,216 Total $1,491,842 $1,046,090 $187,812 $85,981 $114,639 $57,320

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2021
Prepared by:

SCHEDULE 4.01

COMMUNITY SERVICES GROUP

NATURE AND EXTENT OF SERVICE
The Community Services Group (CSG) is comprised of the four externally facing departments (Community Development, Parks and Recreation, Public Works, and Utilities). Business and Administrative functions in support of all four departments are managed by the Business Services and Administrative Manager as well as the general fund program of Solid Waste and Recycling. The Department Heads, and the Business Services and Administrative Manager report to the Assistant City Manager and are responsible for daily operations of their departments/programs.

Costs are allocated as follows:
 Project Supervision – These costs are associated with supervision of projects within the Utilities and Public Works Departments. Costs are allocated based on the percent of time of supervision by Fund.

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Community Services Group
Costs to be allocated
Detail page 50
Schedule 4.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $315,986 $315,986 Allocated additions: 1011001 - City Administration $3,653 $986 $4,639 1011501 - City Attorney $3,575 $3,575 1011021 - City Clerk $664 $664 1012000 - Finance $4,827 $4,827 1011101 - Network Services $7,594 $7,594 1011103 - Information Services $2,855 $2,855 1012006 - Finance Support Services $341 $341 1013001 - Human Resources $7,219 $7,219 1013003 - Wellness Program $50 $50 8020000 - Insurance ISF Fund $17,019 $17,019 Total allocated additions: $3,653 $45,130 $48,783 $48,783 Total to be allocated $319,639 $45,130 $364,769

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Community Services Group
Schedule of costs to be
allocated by function
Detail page 51
Schedule 4.003
2021
Total General & Admin Project Supervision
Wages & BenefitsSALARIES & WAGES $254,419 $22,898 $231,521 FRINGE BENEFITS $46,267 $4,164 $42,103 Other Expense and CostSERVICES & SUPPLIES $15,300 $1,377 $13,923 Departmental Expenditures $315,986 $28,439 $287,547 Additions: 1stOther $3,653 $3,653 Functional Cost $319,639 $32,092 $287,547 Reallocate Admin ($32,092) $32,092 Allocable Costs $319,639 $319,639 1st Allocation $319,639 $319,639 Additions: 2ndOther $45,130 $45,130 Functional Cost $45,130 $45,130 Reallocate Admin ($45,130) $45,130 Allocable Costs $45,130 $45,130 2nd Allocation $45,130 $45,130 Total allocated $364,769 $364,769

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Community Services Group
Detail allocation of
Project Supervision
Detail page 52
Schedule 4.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 6 6.593 % $21,075 $21,075 $2,976 $24,051 FD602 Sewer Fund 6 6.593 % $21,075 $21,075 $2,976 $24,051 FD611 Parking Fund 13 14.286 % $45,663 $45,663 $6,447 $52,110 FD621Transit Fund 13 14.286 % $45,663 $45,663 $6,447 $52,110 FD705 Whale Rock Fund 1 1.099 % $3,513 $3,513 $496 $4,009 Solid Waste Recycling 13 14.286 % $45,663 $45,663 $6,447 $52,110 Community Development Admin 13 14.286 % $45,663 $45,663 $6,447 $52,110 Public Works Administration 13 14.286 % $45,663 $45,663 $6,447 $52,110 Recreation Administration 13 14.285 % $45,661 $45,661 $6,447 $52,108 Total 91 100.000 % $319,639 $319,639 $45,130 $364,769 (A) Alloc basis: Percent of Project Supervision Time by Department/FundSource: Salary & Wage Analysis

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Community Services Group
Departmental Cost
Allocation Summary
Detail page 53
Schedule 4.005
2021
Total Project Supervision
Public Works Administration $52,110 $52,110 Community Development Admin $52,110 $52,110 Solid Waste Recycling $52,110 $52,110 Recreation Administration $52,108 $52,108 FD601 Water Fund $24,051 $24,051 FD602 Sewer Fund $24,051 $24,051 FD611 Parking Fund $52,110 $52,110 FD621Transit Fund $52,110 $52,110 FD705 Whale Rock Fund $4,009 $4,009 Total $364,769 $364,769

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2021
Prepared by:

SCHEDULE 5.01

CITY ATTORNEY

NATURE AND EXTENT OF SERVICE
The City Attorney ensures that the City conducts its activities in accordance with various laws and guidelines as well as in conformance with the City Charter; The City Attorney also represents the City in civil litigation and ensures that violators of the City laws are prosecuted. Program goals include:
minimizing liability exposure, providing prompt and thorough legal advice, and ensuring general compliance with City laws and regulations. The City Attorney’s office serves all City Departments and directly staffs the Planning Commission and City Council, and provides review, advice and support services to other City Boards and Commissions
Costs are allocated as follows:
 City Attorney - These costs are associated with activities of the City Attorney and are allocated based upon total operating expenditures by fund/department/division. Certain costs are not allocated due to the nature of the case they were related to.  Other GF Exp – These costs are associated with expenditures related legal services and contract services. Costs are allocated based on the total expenditures for General Fund Departments.

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Attorney
Costs to be allocated
Detail page 55
Schedule 5.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $964,100 $964,100 Allocated additions: 10000000 - Building Charge $1,607 $1,607 1011002 - City Council $10,032 $9,818 $19,850 1011001 - City Administration $11,143 $3,009 $14,152 1011501 - City Attorney $507 $507 1011021 - City Clerk $13,275 $13,275 1012000 - Finance $14,310 $14,310 1011101 - Network Services $24,234 $24,234 1011103 - Information Services $18,676 $18,676 1012006 - Finance Support Services $1,041 $1,041 1013001 - Human Resources $11,225 $11,225 1013003 - Wellness Program $74 $74 1015005 - Facilities Maintenance $6,978 $6,978 8020000 - Insurance ISF Fund $26,914 $26,914 Total allocated additions: $22,782 $130,061 $152,843 $152,843 Total to be allocated $986,882 $130,061 $1,116,943

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Attorney
Schedule of costs to be
allocated by function
Detail page 56
Schedule 5.003
2021
Total General & Admin City Attorney Other GF Exp
Wages & BenefitsSALARIES & WAGES $647,082 $647,082 FRINGE BENEFITS $189,869 $189,869 Other Expense and CostSERVICES & SUPPLIES $92,383 $92,383 GENERAL FUND EXP $34,766 $34,766 Departmental Expenditures $964,100 $929,334 $34,766 Additions: 1stOther $22,782 $22,782 Functional Cost $986,882 $22,782 $929,334 $34,766 Reallocate Admin ($22,782) $21,960 $822 Allocable Costs $986,882 $951,294 $35,588 1st Allocation $986,882 $951,294 $35,588 Additions: 2ndOther $130,061 $130,061 Functional Cost $130,061 $130,061 Reallocate Admin ($130,061) $125,371 $4,690 Allocable Costs $130,061 $125,371 $4,690 2nd Allocation $130,061 $125,371 $4,690 Total allocated $1,116,943 $1,076,665 $40,278

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Attorney
Detail allocation of
City Attorney
Detail page 57
Schedule 5.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 173,273 0.197 % $1,870 $1,870 $1,870 Cultural Activities 332,351 0.377 % $3,586 $3,586 $481 $4,067 Economic Development 588,878 0.668 % $6,354 $6,354 $853 $7,207 Natural Resource Protection 646,613 0.733 % $6,977 $6,977 $937 $7,914 Community Promotion 417,721 0.474 % $4,507 $4,507 $605 $5,112 City Clerk 567,513 0.644 % $6,123 $6,123 $822 $6,945 Finance 1,795,348 2.036 % $19,371 $19,371 $2,600 $21,971 Network Services 2,856,721 3.240 % $30,824 $30,824 $4,138 $34,962Human Resources 1,363,656 1.547 % $14,714 $14,714 $1,975 $16,689 Insurance ISF Fund 3,361,435 3.813 % $36,269 $36,269 $4,869 $41,138 Wellness Program 9,226 0.010 % $100 $100 $13 $113 Community Development Admin 901,725 1.023 % $9,729 $9,729 $1,306 $11,035 Commissions & Committees 15,291 0.017 % $165 $165 $22 $187 Development Review 2,507,040 2.844 % $27,051 $27,051 $3,631 $30,682 Building and Safety 2,506,262 2.843 % $27,042 $27,042 $3,630 $30,672 Public Works Administration 606,828 0.688 % $6,548 $6,548 $879 $7,427 Parks Maintenance 2,926,873 3.320 % $31,580 $31,580 $4,239 $35,819 Swim Center Maintenance 449,101 0.509 % $4,846 $4,846 $650 $5,496Urban Forest Services 449,130 0.509 % $4,846 $4,846 $651 $5,497 Facilities Maintenance 1,231,266 1.397 % $13,285 $13,285 $1,783 $15,068 Streets Maintenance 1,313,626 1.490 % $14,174 $14,174 $1,903 $16,077 Stormwater and Flood Control 944,270 1.071 % $10,189 $10,189 $1,368 $11,557 Traffic Signals & Lighting 553,073 0.627 % $5,968 $5,968 $801 $6,769 Fleet 1,011,969 1.148 % $10,919 $10,919 $1,466 $12,385 City Administration 1,115,952 1.266 % $12,041 $12,041 $12,041 Transportation/Plan Engineering 891,289 1.011 % $9,617 $9,617 $1,291 $10,908 Recreation Administration 759,597 0.862 % $8,196 $8,196 $1,100 $9,296 Recreation Facilities 234,614 0.266 % $2,531 $2,531 $340 $2,871 Youth Services 971,662 1.102 % $10,484 $10,484 $1,407 $11,891 Ranger Program 508,601 0.577 % $5,488 $5,488 $737 $6,225 Aquatics 579,746 0.658 % $6,255 $6,255 $840 $7,095 Police Administration 1,469,923 1.667 % $15,860 $15,860 $2,129 $17,989 Patrol 9,753,373 11.063 % $105,237 $105,237 $14,126 $119,363 Investigations 2,923,797 3.316 % $31,547 $31,547 $4,235 $35,782 Neighborhood Services 228,265 0.259 % $2,463 $2,463 $331 $2,794 Traffic Safety 862,135 0.978 % $9,302 $9,302 $1,249 $10,551 Fire Administration 1,258,603 1.428 % $13,580 $13,580 $1,823 $15,403 Emergency Response 11,494,300 13.037 % $124,021 $124,021 $16,648 $140,669 Hazard Prevention 735,525 0.834 % $7,936 $7,936 $1,065 $9,001 Training Services 82,496 0.094 % $890 $890 $119 $1,009 Fire Station 38,314 0.043 % $413 $413 $55 $468

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Attorney
Detail allocation of
City Attorney
Detail page 58
Schedule 5.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedDisaster Assistance 38,550 0.044 % $416 $416 $56 $472 FD202 Downtown Bid Fund 249,074 0.283 % $2,687 $2,687 $361 $3,048FD601 Water Fund 5,967,217 6.768 % $64,385 $64,385 $8,643 $73,028FD611 Parking Fund 2,133,271 2.420 % $23,018 $23,018 $3,090 $26,108 FD602 Sewer Fund 6,945,877 7.878 % $74,945 $74,945 $10,060 $85,005 Golf Course 599,587 0.680 % $6,469 $6,469 $868 $7,337 FD705 Whale Rock Fund 960,111 1.089 % $10,359 $10,359 $1,391 $11,750 Information Services 1,105,991 1.254 % $11,933 $11,933 $1,602 $13,535 FD208 Tourism Bid Fund 997,909 1.132 % $10,767 $10,767 $1,445 $12,212 FD621Transit Fund 691,854 0.785 % $7,465 $7,465 $1,002 $8,467 FD206 Law Enforcement Grant Fund 71,259 0.081 % $769 $769 $103 $872 Fire Apparatus Service 377,035 0.428 % $4,068 $4,068 $546 $4,614 Police Support Services 2,381,005 2.701 % $25,691 $25,691 $3,449 $29,140 Community Services 384,912 0.437 % $4,153 $4,153 $557 $4,710 FD711 Hazardous Mat Task Force Fund 102,220 0.116 % $1,103 $1,103 $148 $1,251 Human Relations 579,489 0.657 % $6,253 $6,253 $839 $7,092 CIP Project Engineering 2,269,244 2.574 % $24,485 $24,485 $3,287 $27,772 Community Services Group 315,986 0.358 % $3,409 $3,409 $3,409 Risk Management 1,598 0.002 % $17 $17 $2 $19 Water Administration/Engineering 1,709 0.002 % $18 $18 $2 $20 Solid Waste Recycling 119,370 0.135 % $1,288 $1,288 $173 $1,461 Finance Support Services 133,712 0.152 % $1,443 $1,443 $194 $1,637 Finance Non Departmental 292,146 0.331 % $3,152 $3,152 $423 $3,575 Parking Admin 9,386 0.007 % $103 $103 $13 $116 Total 88,165,893 100.000 % $951,294 $951,294 $125,371 $1,076,665 (A) Alloc basis: Total Operating Expenditures by Department/DivisionSource:

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Attorney
Detail allocation of
Other GF Exp
Detail page 59
Schedule 5.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 173,273 0.256 % $91 $91 $91 Cultural Activities 332,351 0.491 % $175 $175 $24 $199 Economic Development 588,878 0.870 % $310 $310 $42 $352 Natural Resource Protection 646,613 0.956 % $340 $340 $47 $387 Community Promotion 417,721 0.617 % $220 $220 $30 $250 City Attorney 964,100 1.425 % $507 $507 $507 City Clerk 567,513 0.839 % $299 $299 $41 $340 Finance 1,795,348 2.654 % $944 $944 $129 $1,073 Network Services 2,856,721 4.223 % $1,503 $1,503 $206 $1,709 Information Services 1,105,991 1.635 % $582 $582 $80 $662 Finance Support Services 133,712 0.198 % $70 $70 $10 $80 Human Resources 1,363,656 2.016 % $717 $717 $98 $815 Wellness Program 9,226 0.014 % $5 $5 $1 $6 Community Development Admin 901,725 1.333 % $474 $474 $65 $539 Commissions & Committees 15,291 0.023 % $8 $8 $1 $9 Development Review 2,507,040 3.706 % $1,319 $1,319 $181 $1,500 Building and Safety 2,506,262 3.705 % $1,318 $1,318 $181 $1,499 Public Works Administration 606,828 0.897 % $319 $319 $44 $363 Parks Maintenance 2,926,873 4.327 % $1,540 $1,540 $211 $1,751 Swim Center Maintenance 449,101 0.664 % $236 $236 $32 $268 Urban Forest Services 449,130 0.664 % $236 $236 $32 $268 Facilities Maintenance 1,231,266 1.820 % $648 $648 $89 $737 Streets Maintenance 1,313,626 1.942 % $691 $691 $95 $786 Stormwater and Flood Control 944,270 1.396 % $497 $497 $68 $565 Traffic Signals & Lighting 553,073 0.818 % $291 $291 $40 $331 Fleet 1,011,969 1.496 % $532 $532 $73 $605 City Administration 1,115,952 1.650 % $587 $587 $587 Transportation/Plan Engineering 891,289 1.318 % $469 $469 $64 $533 Recreation Administration 759,597 1.123 % $400 $400 $55 $455 Recreation Facilities 234,614 0.347 % $123 $123 $17 $140 Youth Services 971,662 1.436 % $511 $511 $70 $581 Community Services 384,912 0.569 % $202 $202 $28 $230 Ranger Program 508,601 0.752 % $268 $268 $37 $305 Aquatics 579,746 0.857 % $305 $305 $42 $347 Golf Course 599,587 0.886 % $315 $315 $43 $358 Police Administration 1,469,923 2.173 % $773 $773 $106 $879 Patrol 9,753,373 14.417 % $5,131 $5,131 $703 $5,834 Investigations 2,923,797 4.322 % $1,538 $1,538 $211 $1,749 Police Support Services 2,381,005 3.520 % $1,253 $1,253 $172 $1,425 Neighborhood Services 228,265 0.337 % $120 $120 $16 $136 Traffic Safety 862,135 1.274 % $454 $454 $62 $516

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City of San Luis Obispo, CA Central Service Cost Allocation City Attorney
Detail allocation of
Other GF Exp
Detail page 60
Schedule 5.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Administration 1,258,603 1.860 % $662 $662 $91 $753 Emergency Response 11,494,300 16.991 % $6,047 $6,047 $828 $6,875 Hazard Prevention 735,525 1.087 % $387 $387 $53 $440 Training Services 82,496 0.122 % $43 $43 $6 $49 Fire Station 38,314 0.057 % $20 $20 $3 $23 Disaster Assistance 38,550 0.057 % $20 $20 $3 $23 Fire Apparatus Service 377,035 0.557 % $198 $198 $27 $225 Finance Non Departmental 292,146 0.432 % $154 $154 $21 $175 Human Relations 579,489 0.857 % $305 $305 $42 $347 CIP Project Engineering 2,269,244 3.354 % $1,194 $1,194 $164 $1,358 Community Services Group 315,986 0.467 % $166 $166 $166 Risk Management 1,598 0.002 % $1 $1 $1 Water Administration/Engineering 1,709 0.003 % $1 $1 $1 Solid Waste Recycling 119,370 0.176 % $63 $63 $9 $72 Parking Admin 9,386 0.012 % $6 $6 ($3) $3 Total 67,649,766 100.000 % $35,588 $35,588 $4,690 $40,278 (A) Alloc basis: Total Expenditures by General Fund Department/DivisionSource:

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Attorney
Departmental Cost
Allocation Summary
Detail page 61
Schedule 5.006
2021
Total City Attorney Other GF Exp
City Council $1,961 $1,870 $91 City Administration $12,628 $12,041 $587 Community Services Group $3,575 $3,409 $166 City Attorney $507 $507 City Clerk $7,285 $6,945 $340 Finance $23,044 $21,971 $1,073 Network Services $36,671 $34,962 $1,709 Information Services $14,197 $13,535 $662 Finance Support Services $1,717 $1,637 $80 Human Resources $17,504 $16,689 $815 Risk Management $20 $19 $1 Wellness Program $119 $113 $6 Public Works Administration $7,790 $7,427 $363 Facilities Maintenance $15,805 $15,068 $737 Fleet $12,990 $12,385 $605 CIP Project Engineering $29,130 $27,772 $1,358 Transportation/Plan Engineering $11,441 $10,908 $533 Insurance ISF Fund $41,138 $41,138 Cultural Activities $4,266 $4,067 $199 Economic Development $7,559 $7,207 $352 Natural Resource Protection $8,301 $7,914 $387 Community Promotion $5,362 $5,112 $250 Finance Non Departmental $3,750 $3,575 $175 Community Development Admin $11,574 $11,035 $539 Commissions & Committees $196 $187 $9 Development Review $32,182 $30,682 $1,500 Building and Safety $32,171 $30,672 $1,499 Human Relations $7,439 $7,092 $347 Parks Maintenance $37,570 $35,819 $1,751 Swim Center Maintenance $5,764 $5,496 $268 Urban Forest Services $5,765 $5,497 $268 Streets Maintenance $16,863 $16,077 $786 Traffic Signals & Lighting $7,100 $6,769 $331 Parking Admin $119 $116 $3 Stormwater and Flood Control $12,122 $11,557 $565 Water Administration/Engineering $21 $20 $1 Solid Waste Recycling $1,533 $1,461 $72 Recreation Administration $9,751 $9,296 $455 Recreation Facilities $3,011 $2,871 $140 Youth Services $12,472 $11,891 $581 Community Services $4,940 $4,710 $230 Ranger Program $6,530 $6,225 $305

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Attorney
Departmental Cost
Allocation Summary
Detail page 62
Schedule 5.006
2021
Total City Attorney Other GF Exp
Aquatics $7,442 $7,095 $347 Golf Course $7,695 $7,337 $358 Police Administration $18,868 $17,989 $879 Patrol $125,197 $119,363 $5,834 Investigations $37,531 $35,782 $1,749 Police Support Services $30,565 $29,140 $1,425 Neighborhood Services $2,930 $2,794 $136 Traffic Safety $11,067 $10,551 $516 Fire Administration $16,156 $15,403 $753 Emergency Response $147,544 $140,669 $6,875 Hazard Prevention $9,441 $9,001 $440 Training Services $1,058 $1,009 $49 Fire Apparatus Service $4,839 $4,614 $225 Fire Station $491 $468 $23 Disaster Assistance $495 $472 $23 FD202 Downtown Bid Fund $3,048 $3,048 FD206 Law Enforcement Grant Fund $872 $872 FD208 Tourism Bid Fund $12,212 $12,212 FD601 Water Fund $73,028 $73,028 FD602 Sewer Fund $85,005 $85,005 FD611 Parking Fund $26,108 $26,108 FD621Transit Fund $8,467 $8,467 FD705 Whale Rock Fund $11,750 $11,750 FD711 Hazardous Mat Task Force Fund $1,251 $1,251 Total $1,116,943 $1,076,665 $40,278

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2021
Prepared by:

SCHEDULE 6.01

CITY CLERK

NATURE AND EXTENT OF SERVICE
The Office of the City Clerk works with the City Council, City Manager, and all city departments as well as the public to ensure the facilitation of the democratic process at the local level. The administration and records duties include Council meeting agenda coordination, information dissemination, records management, advisory body administration and oversight of the Public, Education and Government access channel (PEG) monies.

The office also serves to facilitate election duties including election administration, disclosure reporting, elections campaign regulations, and statements of economic interests.

Costs are allocated as follows:
 City Clerk Services - These costs are associated with activities of the Office of the City Clerk are allocated based on a count of City Council agenda items by fund/department/division.
 Public Counter/Main City Phone Number – These costs are associated with all non-direct phone calls and in person inquires that need to be re-directed to any/all City Departments. These costs are allocated based upon the total FTE’s by fund/department/division.  General Government - These costs are related to general government duties such as elections. These costs are unallowable as they are not recognized as ordinary and necessary for the operation of a governmental unit or the performance of a Federal award. Therefore, general government costs are identified but not allocated.

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Clerk
Costs to be allocated
Detail page 64
Schedule 6.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $567,513 $567,513 Allocated additions: 10000000 - Building Charge $2,647 $2,647 1011001 - City Administration $6,559 $1,771 $8,330 1011501 - City Attorney $6,422 $863 $7,285 1012000 - Finance $12,283 $12,283 1011101 - Network Services $29,653 $29,653 1011103 - Information Services $5,709 $5,709 1012006 - Finance Support Services $613 $613 1013001 - Human Resources $14,386 $14,386 1013003 - Wellness Program $99 $99 1015005 - Facilities Maintenance $11,495 $11,495 8020000 - Insurance ISF Fund $33,857 $33,857 Total allocated additions: $15,628 $110,729 $126,357 $126,357 Total to be allocated $583,141 $110,729 $693,870

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Clerk
Schedule of costs to be
allocated by function
Detail page 65
Schedule 6.003
2021
Total General & Admin City Clerk Services Public Counter/Main City Phone
General Government
Wages & BenefitsSALARIES & WAGES $285,417 $48,521 $137,000 $54,229 $45,667 FRINGE BENEFITS $130,966 $22,264 $62,864 $24,884 $20,954 Other Expense and CostSERVICES & SUPPLIES $5,972 $1,015 $2,867 $1,135 $955 ADVERTISING & PUBLIC OUTREACH $7,891 $7,891 OTHER CONTRACT SERVICES $79,468 $33,377 $46,091 PUBLICATIONS & SUBSCRIPTIONS $1,875 $1,875 ELECTION EXP $55,924 $55,924 Departmental Expenditures $567,513 $71,800 $212,497 $113,625 $169,591 Additions: 1stOther $15,628 $15,628 Functional Cost $583,141 $87,428 $212,497 $113,625 $169,591 Reallocate Admin ($87,428) $37,478 $20,040 $29,910 Allocable Costs $583,141 $249,975 $133,665 $199,501 Unallocated ($199,501) ($199,501)1st Allocation $383,640 $249,975 $133,665 Additions: 2ndOther $110,729 $110,729 Functional Cost $110,729 $110,729 Reallocate Admin ($110,729) $47,466 $25,381 $37,882 Allocable Costs $110,729 $47,466 $25,381 $37,882 Unallocated ($37,882) ($37,882)2nd Allocation $72,847 $47,466 $25,381 Total allocated $456,487 $297,441 $159,046

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Clerk
Detail allocation of
City Clerk Services
Detail page 66
Schedule 6.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 7 2.456 % $6,140 $6,140 $2,103 $8,243 Fire Administration 9 3.158 % $7,894 $7,894 $2,704 $10,598 FD601 Water Fund 10 3.509 % $8,771 $8,771 $3,004 $11,775 FD602 Sewer Fund 3 1.053 % $2,631 $2,631 $901 $3,532 Recreation Administration 14 4.912 % $12,279 $12,279 $4,206 $16,485 City Administration 80 28.070 % $70,168 $70,168 $70,168 Public Works Administration 34 11.930 % $29,822 $29,822 $10,214 $40,036 City Attorney 14 4.912 % $12,279 $12,279 $12,279 Human Resources 9 3.158 % $7,894 $7,894 $2,704 $10,598 Finance 22 7.719 % $19,296 $19,296 $6,609 $25,905 Community Development Admin 46 16.140 % $40,347 $40,347 $13,819 $54,166 FD611 Parking Fund 3 1.053 % $2,631 $2,631 $901 $3,532 FD621Transit Fund 1 0.351 % $877 $877 $301 $1,178 City Council 33 11.579 % $28,946 $28,946 $28,946 Total 285 100.000 % $249,975 $249,975 $47,466 $297,441 (A) Alloc basis: Count of Council Agenda Items by Department/DivisionSource: Clerk-Agenda item Tracking by Operating program

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 67
Schedule 6.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.745 % $996 $996 $196 $1,192 Facilities Maintenance 500 1.241 % $1,659 $1,659 $326 $1,985 Streets Maintenance 1,100 2.731 % $3,651 $3,651 $718 $4,369 Stormwater and Flood Control 614 1.524 % $2,038 $2,038 $401 $2,439 Traffic Signals & Lighting 200 0.497 % $664 $664 $131 $795 Transportation/Plan Engineering 600 1.490 % $1,991 $1,991 $392 $2,383 Recreation Administration 400 0.993 % $1,327 $1,327 $261 $1,588 Recreation Facilities 100 0.248 % $332 $332 $65 $397 Youth Services 200 0.497 % $664 $664 $131 $795 Community Services 200 0.497 % $664 $664 $131 $795 Ranger Program 300 0.745 % $996 $996 $196 $1,192 Aquatics 100 0.248 % $332 $332 $65 $397 Golf Course 400 0.993 % $1,327 $1,327 $261 $1,588 Police Administration 650 1.614 % $2,157 $2,157 $424 $2,581 Patrol 4,300 10.676 % $14,270 $14,270 $2,807 $17,077 Investigations 1,700 4.221 % $5,642 $5,642 $1,110 $6,752 Police Support Services 1,900 4.717 % $6,305 $6,305 $1,240 $7,545Neighborhood Services 100 0.248 % $332 $332 $65 $397 Traffic Safety 400 0.993 % $1,327 $1,327 $261 $1,588 Fire Administration 400 0.993 % $1,327 $1,327 $261 $1,588 Emergency Response 4,500 11.173 % $14,934 $14,934 $2,938 $17,872 Hazard Prevention 550 1.366 % $1,825 $1,825 $359 $2,184 FD601 Water Fund 3,209 7.967 % $10,650 $10,650 $2,095 $12,745 FD602 Sewer Fund 3,269 8.116 % $10,849 $10,849 $2,134 $12,983 FD621Transit Fund 300 0.745 % $996 $996 $196 $1,192 FD705 Whale Rock Fund 400 0.993 % $1,327 $1,327 $261 $1,588 City Administration 400 0.993 % $1,327 $1,327 $1,327 Economic Development 100 0.248 % $332 $332 $65 $397 Natural Resource Protection 300 0.745 % $996 $996 $196 $1,192 Community Promotion 25 0.062 % $83 $83 $16 $99 City Attorney 300 0.745 % $996 $996 $996 Finance 1,300 3.228 % $4,314 $4,314 $849 $5,163 Network Services 750 1.862 % $2,489 $2,489 $490 $2,979 Information Services 825 2.048 % $2,738 $2,738 $539 $3,277 Human Resources 600 1.490 % $1,991 $1,991 $392 $2,383 Community Development Admin 500 1.241 % $1,659 $1,659 $326 $1,985Building and Safety 1,150 2.855 % $3,816 $3,816 $751 $4,567 Public Works Administration 600 1.490 % $1,991 $1,991 $392 $2,383Parks Maintenance 1,200 2.979 % $3,982 $3,982 $783 $4,765 Swim Center Maintenance 100 0.248 % $332 $332 $65 $397 Fire Apparatus Service 200 0.497 % $664 $664 $131 $795

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 68
Schedule 6.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFleet 450 1.117 % $1,493 $1,493 $294 $1,787 FD611 Parking Fund 900 2.235 % $2,987 $2,987 $588 $3,575 CIP Project Engineering 1,500 3.724 % $4,978 $4,978 $979 $5,957 Development Review 1,300 3.228 % $4,314 $4,314 $849 $5,163 City Council 500 1.241 % $1,659 $1,659 $1,659 Tourism and Bid Promotion 175 0.434 % $581 $581 $114 $695 Community Services Group 200 0.497 % $664 $664 $664 Housing Policy/Homelessness 100 0.248 % $332 $332 $65 $397 Solid Waste Recycling 110 0.274 % $365 $365 $72 $437 Total 40,277 100.000 % $133,665 $133,665 $25,381 $159,046 (A) Alloc basis: Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: Staffing Summaries

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Clerk
Departmental Cost
Allocation Summary
Detail page 69
Schedule 6.006
2021
Total City Clerk Services Public Counter/Main City Phone City Council $30,605 $28,946 $1,659 City Administration $71,495 $70,168 $1,327 Community Services Group $664 $664 City Attorney $13,275 $12,279 $996 Finance $31,068 $25,905 $5,163 Network Services $2,979 $2,979 Information Services $3,277 $3,277 Human Resources $12,981 $10,598 $2,383 Public Works Administration $42,419 $40,036 $2,383 Facilities Maintenance $1,985 $1,985 Fleet $1,787 $1,787 CIP Project Engineering $5,957 $5,957 Transportation/Plan Engineering $2,383 $2,383 Economic Development $397 $397 Natural Resource Protection $1,192 $1,192 Tourism and Bid Promotion $695 $695 Community Promotion $99 $99 Community Development Admin $56,151 $54,166 $1,985 Development Review $5,163 $5,163 Building and Safety $4,567 $4,567 Housing Policy/Homelessness $397 $397 Parks Maintenance $4,765 $4,765 Swim Center Maintenance $397 $397 Urban Forest Services $1,192 $1,192 Streets Maintenance $4,369 $4,369 Traffic Signals & Lighting $795 $795 Stormwater and Flood Control $2,439 $2,439 Solid Waste Recycling $437 $437 Recreation Administration $18,073 $16,485 $1,588 Recreation Facilities $397 $397 Youth Services $795 $795 Community Services $795 $795 Ranger Program $1,192 $1,192 Aquatics $397 $397 Golf Course $1,588 $1,588 Police Administration $10,824 $8,243 $2,581 Patrol $17,077 $17,077 Investigations $6,752 $6,752 Police Support Services $7,545 $7,545 Neighborhood Services $397 $397

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation City Clerk
Departmental Cost
Allocation Summary
Detail page 70
Schedule 6.006
2021
Total City Clerk Services Public Counter/Main City Phone Traffic Safety $1,588 $1,588 Fire Administration $12,186 $10,598 $1,588 Emergency Response $17,872 $17,872 Hazard Prevention $2,184 $2,184 Fire Apparatus Service $795 $795 FD601 Water Fund $24,520 $11,775 $12,745 FD602 Sewer Fund $16,515 $3,532 $12,983 FD611 Parking Fund $7,107 $3,532 $3,575 FD621Transit Fund $2,370 $1,178 $1,192 FD705 Whale Rock Fund $1,588 $1,588 Total $456,487 $297,441 $159,046

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2021
Prepared by:

SCHEDULE 7.01

FINANCE

NATURE AND EXTENT OF SERVICE
The Finance Administration Division organizes, leads, and monitors the functions within the Department. These include: Accounting, Revenue Management, Support Services and Information Technology. It is responsible for managing the City's financial and information technology operations in accordance with established policies and plans. Program goals are: developing and implementing efficient and effective financial policies, plans and reporting systems that help the operating departments achieve their objectives and assure the City's long-term fiscal health; protecting the City's assets from unauthorized use; effectively using the City's information technology resources to improve productivity, customer service and public access to City information; and providing quality service to all of the department's customers—both external and internal to the organization. The Administration Division is responsible for coordination and preparation of the City’s budget, financial planning, and fiscal policies. The Division also administers the City’s treasury investments and debt service.

The Revenue Management Division is responsible for administering the City's treasury and revenue operations in accordance with established fiscal policies. Program goals are: developing and implementing effective and efficient revenue planning, monitoring and reporting systems that help assure the City's long-term fiscal health; providing quality customer service; protecting the City's cash assets from unauthorized use. This program has six major activities: utility billing, business tax, accounts receivable, cashier and public counter, revenue forecasts and rate reviews.

The Accounting Division is responsible for issuing financial reports and administers the disbursement of City funds in accordance with adopted fiscal policies and internal control procedures. Program goals are developing and implementing effective and efficient financial planning, reporting, and accounting systems that help the operating departments achieve their objectives; providing quality customer service; and protecting the City's resources from unauthorized use. The program has five major activities: financial reporting, payroll, accounts payable, general accounting services and support services. Bank Services are also handled by this Division.

Costs are allocated as follows:
 Business License, Transient Occupancy Tax and Tourism Assessment - These costs are associated with the revenue streams identified in the title. Costs are identified but not allocated.

 Accounts Payable - These costs are associated with the payment of the city’s obligations. Costs are allocated based the number of accounts payable transactions by department/fund.

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2021
Prepared by:

SCHEDULE 7.01

FINANCE

NATURE AND EXTENT OF SERVICE

CONTINUED
 Payroll - These costs are associated with activities involved with processing the City’s employee payroll. Costs are allocated based on full time equivalent (FTE) by fund/department/division.
 Purchasing – These costs are associated with the management and production of the annual Citywide budget. Costs are allocated based on total operating expenditures by fund/department/division.  General Finance – These costs are associated with general accounting activities. Costs are allocated based on total operating expenditures by fund/department/division.
 Utility Billing – These costs are associated with time spent on water and sewer utility billing activities. Costs are allocated 50% each to Fund 601 Water and Fund 602 Sewer.
 Cashier – These costs are associated with revenue collections occurring at the front counter within the Finance Department. Costs are allocated based on the amount of time spent by staff on this function and the relative amounts of revenue collected for each activity. Costs associated with the collection of Business License, Transient Occupancy Tax and Tourism Assessment are not allocated.  Budget – These costs are associated with the management and production of the annual Citywide budget. Costs are allocated based on total operating expenditures by fund/department/division.  Other GF Exp – These costs are associated with expenditures related other contract services. Costs are allocated based on the total expenditures for General Fund Departments.
 Cannabis – These costs are related to cannabis and are identified but not allocated.

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Costs to be allocated
Detail page 72
Schedule 7.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,795,347 $1,795,347 Allocated additions: 10000000 - Building Charge $10,333 $10,333 1011002 - City Council $15,765 $15,428 $31,193 1011001 - City Administration $20,750 $5,602 $26,352 1011501 - City Attorney $20,315 $2,729 $23,044 1011021 - City Clerk $23,610 $7,458 $31,068 1012000 - Finance $3,730 $3,730 1011101 - Network Services $71,725 $71,725 1011103 - Information Services $18,555 $18,555 1012006 - Finance Support Services $1,939 $1,939 1013001 - Human Resources $48,348 $48,348 1013003 - Wellness Program $322 $322 1015005 - Facilities Maintenance $44,874 $44,874 8020000 - Insurance ISF Fund $109,896 $109,896 Total allocated additions: $90,773 $330,606 $421,379 $421,379 Total to be allocated $1,886,120 $330,606 $2,216,726

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Schedule of costs to be
allocated by function
Detail page 73
Schedule 7.003
2021
Total General &
Admin
Bus Lic, Trans
Occ Tax &
Tourism
Accounts
Payable
Payroll Purchasing General
Finance
Utility Billing Cashier Budget
Wages & BenefitsSALARIES & WAGES $1,051,500 $220,815 $63,090 $105,150 $126,180 $94,635 $231,330 $21,030 $73,605 $105,150 FRINGE BENEFITS $463,455 $97,326 $27,807 $46,346 $55,615 $41,711 $101,960 $9,269 $32,442 $46,346 Other Expense and CostSERVICES AND SUPPLIES $246,816 $51,831 $14,809 $24,682 $29,618 $22,213 $54,300 $4,936 $17,277 $24,682 GENERAL FUND EXP $33,576 Departmental Expenditures $1,795,347 $369,972 $105,706 $176,178 $211,413 $158,559 $387,590 $35,235 $123,324 $176,178 Additions: 1stOther $90,773 $6,200 $7,275 $6,523 $9,103 $44,513 $1,487 $5,358 $10,314 Functional Cost $1,886,120 $369,972 $111,906 $183,453 $217,936 $167,662 $432,103 $36,722 $128,682 $186,492 Reallocate Admin ($369,972) $27,437 $45,729 $54,875 $41,156 $100,603 $9,146 $32,010 $45,729 Allocable Costs $1,886,120 $139,343 $229,182 $272,811 $208,818 $532,706 $45,868 $160,692 $232,221 Unallocated ($161,531) ($139,343)1st Allocation $1,724,589 $229,182 $272,811 $208,818 $532,706 $45,868 $160,692 $232,221 Additions: 2ndFinance $3,730 $255 $299 $268 $374 $1,829 $61 $220 $424 Other $326,876 $22,327 $26,199 $23,489 $32,781 $160,292 $5,356 $19,294 $37,138 Functional Cost $330,606 $22,582 $26,498 $23,757 $33,155 $162,121 $5,417 $19,514 $37,562 Allocable Costs $330,606 $22,582 $26,498 $23,757 $33,155 $162,121 $5,417 $19,514 $37,562 Unallocated ($22,582) ($22,582)2nd Allocation $308,024 $26,498 $23,757 $33,155 $162,121 $5,417 $19,514 $37,562 Total allocated $2,032,613 $255,680 $296,568 $241,973 $694,827 $51,285 $180,206 $269,783

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Schedule of costs to be
allocated by function
Detail page 74
Schedule 7.003
2021
Other GF Exp Cannabis
Wages & BenefitsSALARIES & WAGES $10,515 FRINGE BENEFITS $4,633 Other Expense and CostSERVICES AND SUPPLIES $2,468 GENERAL FUND EXP $33,576 Departmental Expenditures $33,576 $17,616 Additions: 1stOtherFunctional Cost $33,576 $17,616 Reallocate Admin $8,715 $4,572 Allocable Costs $42,291 $22,188 Unallocated ($22,188)1st Allocation $42,291 Additions: 2ndFinance OtherFunctional CostAllocable CostsUnallocated2nd AllocationTotal allocated $42,291

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Accounts Payable
Detail page 75
Schedule 7.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 1,588 9.630 % $22,070 $22,070 $2,657 $24,727 FD611 Parking Fund 793 4.809 % $11,021 $11,021 $1,327 $12,348 FD602 Sewer Fund 2,242 13.596 % $31,160 $31,160 $3,752 $34,912 FD621Transit Fund 219 1.328 % $3,044 $3,044 $366 $3,410 FD705 Whale Rock Fund 262 1.589 % $3,641 $3,641 $438 $4,079 FD711 Hazardous Mat Task Force Fund 67 0.406 % $931 $931 $112 $1,043 City Council 43 0.261 % $598 $598 $598 Economic Development 52 0.315 % $723 $723 $87 $810 Natural Resource Protection 96 0.582 % $1,334 $1,334 $161 $1,495 Community Promotion 90 0.546 % $1,251 $1,251 $151 $1,402 Finance Support Services 293 1.777 % $4,072 $4,072 $490 $4,562 Human Resources 195 1.183 % $2,710 $2,710 $326 $3,036 Insurance ISF Fund 21 0.127 % $292 $292 $35 $327 Wellness Program 20 0.121 % $278 $278 $33 $311 Community Development Admin 163 0.988 % $2,265 $2,265 $273 $2,538Commissions & Committees 1 0.006 % $14 $14 $2 $16 Development Review 122 0.740 % $1,696 $1,696 $204 $1,900 Building and Safety 167 1.013 % $2,321 $2,321 $279 $2,600 Public Works Administration 98 0.594 % $1,362 $1,362 $164 $1,526 Parks Maintenance 677 4.106 % $9,409 $9,409 $1,133 $10,542 Swim Center Maintenance 203 1.231 % $2,821 $2,821 $340 $3,161 Urban Forest Services 103 0.625 % $1,432 $1,432 $172 $1,604 Facilities Maintenance 746 4.524 % $10,368 $10,368 $1,248 $11,616Streets Maintenance 405 2.456 % $5,629 $5,629 $678 $6,307 Traffic Signals & Lighting 121 0.734 % $1,682 $1,682 $202 $1,884 Fleet 936 5.676 % $13,009 $13,009 $1,566 $14,575 City Administration 245 1.486 % $3,405 $3,405 $3,405 Transportation/Plan Engineering 82 0.497 % $1,140 $1,140 $137 $1,277 Recreation Administration 101 0.612 % $1,404 $1,404 $169 $1,573 Recreation Facilities 30 0.182 % $417 $417 $50 $467 Youth Services 179 1.086 % $2,488 $2,488 $300 $2,788 Community Services 174 1.055 % $2,418 $2,418 $291 $2,709 Ranger Program 170 1.031 % $2,363 $2,363 $284 $2,647 Aquatics 106 0.643 % $1,473 $1,473 $177 $1,650 Police Administration 760 4.609 % $10,563 $10,563 $1,272 $11,835 Patrol 228 1.383 % $3,169 $3,169 $382 $3,551 Investigations 103 0.625 % $1,432 $1,432 $172 $1,604 Police Support Services 87 0.528 % $1,209 $1,209 $146 $1,355 Neighborhood Services 23 0.139 % $320 $320 $38 $358 Traffic Safety 53 0.321 % $737 $737 $89 $826 Emergency Response 289 1.753 % $4,017 $4,017 $484 $4,501

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Accounts Payable
Detail page 76
Schedule 7.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedHazard Prevention 77 0.467 % $1,070 $1,070 $129 $1,199 Training Services 140 0.849 % $1,946 $1,946 $234 $2,180 Fire Station 262 1.589 % $3,641 $3,641 $438 $4,079 Disaster Assistance 138 0.837 % $1,918 $1,918 $231 $2,149 City Attorney 144 0.873 % $2,001 $2,001 $2,001 City Clerk 200 1.213 % $2,780 $2,780 $2,780 Network Services 605 3.669 % $8,408 $8,408 $1,012 $9,420 Information Services 33 0.200 % $459 $459 $55 $514 Golf Course 301 1.825 % $4,183 $4,183 $504 $4,687 Fire Administration 241 1.461 % $3,349 $3,349 $403 $3,752 Fire Apparatus Service 363 2.201 % $5,045 $5,045 $607 $5,652 FD208 Tourism Bid Fund 88 0.534 % $1,223 $1,223 $147 $1,370 FD202 Downtown Bid Fund 12 0.073 % $167 $167 $20 $187 All Other 306 1.856 % $4,253 $4,253 $512 $4,765 CIP Project Engineering 124 0.752 % $1,723 $1,723 $208 $1,931 Cultural Activities 2 0.012 % $28 $28 $3 $31 FD201 Local Sales Tax Fund 437 2.650 % $6,074 $6,074 $731 $6,805 FD401 Capital Outlay Engineering 354 2.147 % $4,920 $4,920 $592 $5,512 FD404 Major Facility Replacement Fund 8 0.049 % $111 $111 $13 $124 FD505 Affordable Housing Fund 3 0.018 % $42 $42 $5 $47 Human Relations 45 0.273 % $625 $625 $75 $700 Solid Waste Recycling 25 0.152 % $347 $347 $42 $389 Community Services Group 24 0.146 % $334 $334 $334 Finance Non Departmental 2 0.012 % $28 $28 $3 $31 Risk Management 13 0.079 % $181 $181 $22 $203 Stormwater and Flood Control 185 1.122 % $2,571 $2,571 $310 $2,881 FD206 Law Enforcement Grant Fund 2 0.012 % $28 $28 $3 $31 FD402 Fleet Replace 2 0.012 % $28 $28 $3 $31 Parking Admin 1 0.004 % $11 $11 $9 $20 Total 16,490 100.000 % $229,182 $229,182 $26,498 $255,680 (A) Alloc basis: Accounts Payable Transaction Count by Department/FundSource: AP Checks worksheet

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Payroll
Detail page 77
Schedule 7.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.762 % $2,078 $2,078 $190 $2,268 Facilities Maintenance 500 1.270 % $3,464 $3,464 $316 $3,780 Streets Maintenance 1,100 2.794 % $7,621 $7,621 $695 $8,316 Stormwater and Flood Control 614 1.559 % $4,254 $4,254 $388 $4,642 Traffic Signals & Lighting 200 0.508 % $1,386 $1,386 $126 $1,512 Transportation/Plan Engineering 600 1.524 % $4,157 $4,157 $379 $4,536 Recreation Administration 400 1.016 % $2,771 $2,771 $253 $3,024 Recreation Facilities 100 0.254 % $693 $693 $63 $756 Youth Services 200 0.508 % $1,386 $1,386 $126 $1,512 Community Services 200 0.508 % $1,386 $1,386 $126 $1,512 Ranger Program 300 0.762 % $2,078 $2,078 $190 $2,268 Aquatics 100 0.254 % $693 $693 $63 $756 Golf Course 400 1.016 % $2,771 $2,771 $253 $3,024 Police Administration 650 1.651 % $4,503 $4,503 $411 $4,914 Patrol 4,300 10.920 % $29,791 $29,791 $2,719 $32,510 Investigations 1,700 4.317 % $11,778 $11,778 $1,075 $12,853 Police Support Services 1,900 4.825 % $13,164 $13,164 $1,201 $14,365 Neighborhood Services 100 0.254 % $693 $693 $63 $756 Traffic Safety 400 1.016 % $2,771 $2,771 $253 $3,024 Fire Administration 400 1.016 % $2,771 $2,771 $253 $3,024 Emergency Response 4,500 11.428 % $31,177 $31,177 $2,845 $34,022 Hazard Prevention 550 1.397 % $3,810 $3,810 $348 $4,158 FD601 Water Fund 3,209 8.149 % $22,233 $22,233 $2,029 $24,262 FD602 Sewer Fund 3,269 8.302 % $22,648 $22,648 $2,067 $24,715 FD621Transit Fund 300 0.762 % $2,078 $2,078 $190 $2,268 FD705 Whale Rock Fund 400 1.016 % $2,771 $2,771 $253 $3,024 City Administration 400 1.016 % $2,771 $2,771 $2,771 Economic Development 100 0.254 % $693 $693 $63 $756 Natural Resource Protection 300 0.762 % $2,078 $2,078 $190 $2,268Community Promotion 25 0.063 % $173 $173 $16 $189 City Attorney 300 0.762 % $2,078 $2,078 $2,078 City Clerk 400 1.016 % $2,771 $2,771 $2,771 Network Services 750 1.905 % $5,196 $5,196 $474 $5,670 Information Services 825 2.095 % $5,716 $5,716 $522 $6,238 Human Resources 600 1.524 % $4,157 $4,157 $379 $4,536 Community Development Admin 500 1.270 % $3,464 $3,464 $316 $3,780Building and Safety 1,150 2.920 % $7,967 $7,967 $727 $8,694 Public Works Administration 600 1.524 % $4,157 $4,157 $379 $4,536Parks Maintenance 1,200 3.047 % $8,314 $8,314 $759 $9,073 Swim Center Maintenance 100 0.254 % $693 $693 $63 $756 Fire Apparatus Service 200 0.508 % $1,386 $1,386 $126 $1,512

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Payroll
Detail page 78
Schedule 7.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFleet 450 1.143 % $3,118 $3,118 $284 $3,402 FD611 Parking Fund 900 2.286 % $6,235 $6,235 $569 $6,804 CIP Project Engineering 1,500 3.809 % $10,392 $10,392 $948 $11,340 Development Review 1,300 3.301 % $9,007 $9,007 $822 $9,829 City Council 500 1.270 % $3,464 $3,464 $3,464 Tourism and Bid Promotion 175 0.444 % $1,212 $1,212 $111 $1,323 Community Services Group 200 0.508 % $1,386 $1,386 $1,386 Housing Policy/Homelessness 100 0.254 % $693 $693 $63 $756 Solid Waste Recycling 110 0.277 % $764 $764 $71 $835 Total 39,377 100.000 % $272,811 $272,811 $23,757 $296,568 (A) Alloc basis: Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: Staffing Summaries

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Purchasing
Detail page 79
Schedule 7.006
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 14,269 0.064 % $133 $133 $133 Cultural Activities 332,351 1.480 % $3,091 $3,091 $510 $3,601 Economic Development 416,487 1.855 % $3,873 $3,873 $638 $4,511 Natural Resource Protection 161,934 0.721 % $1,506 $1,506 $248 $1,754 Community Promotion 380,081 1.693 % $3,535 $3,535 $583 $4,118 City Attorney 127,149 0.566 % $1,183 $1,183 $1,183 City Clerk 151,129 0.673 % $1,406 $1,406 $1,406 Finance 280,392 1.249 % $2,608 $2,608 $2,608 Network Services 1,787,652 7.962 % $16,626 $16,626 $2,741 $19,367Information Services 98,079 0.437 % $912 $912 $150 $1,062 Finance Support Services 133,712 0.596 % $1,244 $1,244 $205 $1,449 Human Resources 309,943 1.380 % $2,883 $2,883 $475 $3,358 Wellness Program 9,226 0.041 % $86 $86 $14 $100 Community Development Admin 204,235 0.910 % $1,899 $1,899 $313 $2,212 Commissions & Committees 150 0.001 % $1 $1 $1 Development Review 438,128 1.951 % $4,075 $4,075 $672 $4,747 Public Works Administration 72,294 0.322 % $672 $672 $111 $783 Parks Maintenance 1,744,611 7.770 % $16,225 $16,225 $2,675 $18,900 Swim Center Maintenance 307,123 1.368 % $2,856 $2,856 $471 $3,327Urban Forest Services 45,567 0.203 % $424 $424 $70 $494 Facilities Maintenance 602,804 2.685 % $5,606 $5,606 $924 $6,530 Streets Maintenance 355,271 1.582 % $3,304 $3,304 $545 $3,849 Traffic Signals & Lighting 326,008 1.452 % $3,032 $3,032 $500 $3,532 Fleet 532,906 2.373 % $4,956 $4,956 $817 $5,773 City Administration 237,426 1.057 % $2,208 $2,208 $2,208 Transportation/Plan Engineering 37,431 0.167 % $348 $348 $57 $405Recreation Administration 100,511 0.448 % $935 $935 $154 $1,089 Recreation Facilities 20,109 0.090 % $187 $187 $31 $218 Youth Services 57,449 0.256 % $534 $534 $88 $622 Community Services 61,834 0.275 % $575 $575 $95 $670 Ranger Program 65,155 0.290 % $606 $606 $100 $706 Aquatics 63,622 0.283 % $592 $592 $98 $690 Golf Course 196,691 0.876 % $1,829 $1,829 $302 $2,131 Police Administration 683,469 3.044 % $6,356 $6,356 $1,048 $7,404Patrol 118,993 0.530 % $1,107 $1,107 $182 $1,289 Investigations 25,411 0.113 % $236 $236 $39 $275 Police Support Services 137,456 0.612 % $1,278 $1,278 $211 $1,489Neighborhood Services 36,481 0.162 % $339 $339 $56 $395 Traffic Safety 10,598 0.047 % $99 $99 $16 $115 Fire Administration 304,990 1.358 % $2,837 $2,837 $468 $3,305 Emergency Response 122,474 0.545 % $1,139 $1,139 $188 $1,327

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Purchasing
Detail page 80
Schedule 7.006
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Apparatus Service 154,263 0.687 % $1,435 $1,435 $236 $1,671 Hazard Prevention 83,707 0.373 % $779 $779 $128 $907 Training Services 82,496 0.367 % $767 $767 $126 $893 Fire Station 38,314 0.171 % $356 $356 $59 $415 Disaster Assistance 38,550 0.172 % $359 $359 $59 $418 FD202 Downtown Bid Fund 249,074 1.109 % $2,316 $2,316 $382 $2,698FD208 Tourism Bid Fund 794,760 3.540 % $7,392 $7,392 $1,218 $8,610 FD611 Parking Fund 1,006,837 4.484 % $9,364 $9,364 $1,544 $10,908FD602 Sewer Fund 2,532,604 11.280 % $23,554 $23,554 $3,883 $27,437 FD621Transit Fund 378,834 1.687 % $3,523 $3,523 $581 $4,104 FD705 Whale Rock Fund 414,989 1.848 % $3,860 $3,860 $636 $4,496 FD711 Hazardous Mat Task Force Fund 88,525 0.394 % $823 $823 $136 $959 Finance Non Departmental 190,571 0.849 % $1,772 $1,772 $292 $2,064 Human Relations 579,489 2.581 % $5,389 $5,389 $888 $6,277 CIP Project Engineering 90,059 0.401 % $838 $838 $138 $976 Risk Management 150 0.001 % $1 $1 $1 Solid Waste Recycling 6,033 0.027 % $56 $56 $9 $65 Community Services Group 15,299 0.068 % $142 $142 $142 Building and Safety 1,184,592 5.276 % $11,017 $11,017 $1,816 $12,833 Parking Admin 9,386 0.042 % $87 $87 $14 $101 Stormwater and Flood Control 236,067 1.051 % $2,196 $2,196 $362 $2,558 FD206 Law Enforcement Grant Fund 19,181 0.085 % $178 $178 $29 $207 FD601 Water Fund 1,823,508 8.122 % $16,959 $16,959 $2,795 $19,754Insurance ISF Fund 1,323,824 5.898 % $12,314 $12,314 $2,029 $14,343 Total 22,452,713 100.000 % $208,818 $208,818 $33,155 $241,973 (A) Alloc basis: Operating Services and Supply Expenditures by Fund/Department/DivisionSource:

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
General Finance
Detail page 81
Schedule 7.007
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 173,273 0.198 % $1,057 $1,057 $1,057 Cultural Activities 332,351 0.381 % $2,027 $2,027 $640 $2,667 Economic Development 588,878 0.674 % $3,592 $3,592 $1,134 $4,726 Natural Resource Protection 646,613 0.740 % $3,944 $3,944 $1,245 $5,189 Community Promotion 417,721 0.478 % $2,548 $2,548 $804 $3,352 City Attorney 964,100 1.104 % $5,881 $5,881 $5,881 City Clerk 567,513 0.650 % $3,462 $3,462 $3,462 Network Services 2,856,721 3.271 % $17,425 $17,425 $5,501 $22,926Human Resources 1,363,656 1.561 % $8,318 $8,318 $2,626 $10,944 Insurance ISF Fund 3,361,435 3.849 % $20,503 $20,503 $6,472 $26,975 Wellness Program 9,226 0.011 % $56 $56 $18 $74 Community Development Admin 901,725 1.032 % $5,500 $5,500 $1,736 $7,236 Commissions & Committees 15,291 0.018 % $93 $93 $29 $122 Development Review 2,507,040 2.871 % $15,292 $15,292 $4,827 $20,119 Building and Safety 2,506,262 2.870 % $15,287 $15,287 $4,826 $20,113 Public Works Administration 606,828 0.695 % $3,701 $3,701 $1,168 $4,869 Parks Maintenance 2,926,873 3.351 % $17,853 $17,853 $5,636 $23,489 Swim Center Maintenance 449,101 0.514 % $2,739 $2,739 $865 $3,604Urban Forest Services 449,130 0.514 % $2,740 $2,740 $865 $3,605 Facilities Maintenance 1,231,266 1.410 % $7,510 $7,510 $2,371 $9,881 Streets Maintenance 1,313,626 1.504 % $8,013 $8,013 $2,529 $10,542 Stormwater and Flood Control 944,270 1.081 % $5,760 $5,760 $1,818 $7,578 Traffic Signals & Lighting 553,073 0.633 % $3,374 $3,374 $1,065 $4,439 Fleet 1,011,969 1.159 % $6,173 $6,173 $1,949 $8,122 City Administration 1,115,952 1.278 % $6,807 $6,807 $6,807 Transportation/Plan Engineering 891,289 1.021 % $5,437 $5,437 $1,716 $7,153 Recreation Administration 759,597 0.870 % $4,633 $4,633 $1,463 $6,096 Recreation Facilities 234,614 0.269 % $1,431 $1,431 $452 $1,883 Youth Services 971,662 1.113 % $5,927 $5,927 $1,871 $7,798 Ranger Program 508,601 0.582 % $3,102 $3,102 $979 $4,081 Aquatics 579,746 0.664 % $3,536 $3,536 $1,116 $4,652 Police Administration 1,469,923 1.683 % $8,966 $8,966 $2,830 $11,796 Patrol 9,753,373 11.168 % $59,492 $59,492 $18,780 $78,272 Investigations 2,923,797 3.348 % $17,834 $17,834 $5,630 $23,464 Neighborhood Services 228,265 0.261 % $1,392 $1,392 $440 $1,832 Traffic Safety 862,135 0.987 % $5,259 $5,259 $1,660 $6,919 Fire Administration 1,258,603 1.441 % $7,677 $7,677 $2,423 $10,100 Emergency Response 11,494,300 13.161 % $70,111 $70,111 $22,132 $92,243 Hazard Prevention 735,525 0.842 % $4,486 $4,486 $1,416 $5,902 Training Services 82,496 0.094 % $503 $503 $159 $662 Fire Station 38,314 0.044 % $234 $234 $74 $308

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
General Finance
Detail page 82
Schedule 7.007
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedDisaster Assistance 38,550 0.044 % $235 $235 $74 $309 FD202 Downtown Bid Fund 249,074 0.285 % $1,519 $1,519 $480 $1,999FD601 Water Fund 5,967,217 6.833 % $36,398 $36,398 $11,490 $47,888 FD611 Parking Fund 2,133,271 2.443 % $13,012 $13,012 $4,108 $17,120 FD602 Sewer Fund 6,945,877 7.953 % $42,367 $42,367 $13,374 $55,741 Golf Course 599,587 0.687 % $3,657 $3,657 $1,154 $4,811 FD705 Whale Rock Fund 960,111 1.099 % $5,856 $5,856 $1,849 $7,705Information Services 1,105,991 1.266 % $6,746 $6,746 $2,130 $8,876 FD208 Tourism Bid Fund 997,909 1.143 % $6,087 $6,087 $1,921 $8,008 FD621Transit Fund 691,854 0.792 % $4,220 $4,220 $1,332 $5,552 FD206 Law Enforcement Grant Fund 71,259 0.082 % $435 $435 $137 $572 Fire Apparatus Service 377,035 0.432 % $2,300 $2,300 $726 $3,026 Police Support Services 2,381,005 2.726 % $14,523 $14,523 $4,585 $19,108 Community Services 384,912 0.441 % $2,348 $2,348 $741 $3,089 FD711 Hazardous Mat Task Force Fund 102,220 0.117 % $624 $624 $197 $821 Human Relations 579,489 0.664 % $3,535 $3,535 $1,116 $4,651 CIP Project Engineering 2,269,244 2.598 % $13,841 $13,841 $4,369 $18,210 Community Services Group 315,986 0.362 % $1,927 $1,927 $1,927 Risk Management 1,598 0.002 % $10 $10 $3 $13 Water Administration/Engineering 1,709 0.002 % $10 $10 $3 $13 Solid Waste Recycling 119,370 0.137 % $728 $728 $230 $958 Finance Support Services 133,712 0.153 % $816 $816 $257 $1,073 Finance Non Departmental 292,146 0.335 % $1,782 $1,782 $563 $2,345 Parking Admin 9,386 0.009 % $55 $55 $17 $72 Total 87,334,645 100.000 % $532,706 $532,706 $162,121 $694,827 (A) Alloc basis: Total Operating Expenditures by Department/DivisionSource:

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Utility Billing
Detail page 83
Schedule 7.008
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 50 50.000 % $22,934 $22,934 $2,709 $25,643 FD602 Sewer Fund 50 50.000 % $22,934 $22,934 $2,708 $25,642 Total 100 100.000 % $45,868 $45,868 $5,417 $51,285 (A) Alloc basis: Direct Allocation to Water (FD601) & Sewer (FD602)Source: Salary & Wage Analysis

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Cashier
Detail page 84
Schedule 7.009
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 727 7.270 % $11,682 $11,682 $1,419 $13,101 FD621Transit Fund 106 1.060 % $1,703 $1,703 $207 $1,910 FD601 Water Fund 1,406 14.060 % $22,593 $22,593 $2,744 $25,337 FD602 Sewer Fund 1,406 14.060 % $22,593 $22,593 $2,744 $25,337 All Other 6,355 63.550 % $102,121 $102,121 $12,400 $114,521 Total 10,000 100.000 % $160,692 $160,692 $19,514 $180,206 (A) Alloc basis: Based on the amount of time spent by staff on this function and the relative amounts of revenue collected Source: Salary-Wages for Finance Accounting Revenue Mgmt worksheet

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Budget
Detail page 85
Schedule 7.010
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 173,273 0.198 % $461 $461 $461 Cultural Activities 332,351 0.381 % $884 $884 $148 $1,032 Economic Development 588,878 0.674 % $1,566 $1,566 $263 $1,829 Natural Resource Protection 646,613 0.740 % $1,719 $1,719 $288 $2,007 Community Promotion 417,721 0.478 % $1,111 $1,111 $186 $1,297 City Attorney 964,100 1.104 % $2,564 $2,564 $2,564 City Clerk 567,513 0.650 % $1,509 $1,509 $1,509 Network Services 2,856,721 3.271 % $7,596 $7,596 $1,274 $8,870 Human Resources 1,363,656 1.561 % $3,626 $3,626 $608 $4,234 Insurance ISF Fund 3,361,435 3.849 % $8,938 $8,938 $1,500 $10,438Wellness Program 9,226 0.011 % $25 $25 $4 $29 Community Development Admin 901,725 1.032 % $2,398 $2,398 $402 $2,800 Commissions & Committees 15,291 0.018 % $41 $41 $7 $48 Development Review 2,507,040 2.871 % $6,666 $6,666 $1,118 $7,784 Building and Safety 2,506,262 2.870 % $6,664 $6,664 $1,118 $7,782Public Works Administration 606,828 0.695 % $1,614 $1,614 $271 $1,885 Parks Maintenance 2,926,873 3.351 % $7,782 $7,782 $1,306 $9,088 Swim Center Maintenance 449,101 0.514 % $1,194 $1,194 $200 $1,394Urban Forest Services 449,130 0.514 % $1,194 $1,194 $200 $1,394 Facilities Maintenance 1,231,266 1.410 % $3,274 $3,274 $549 $3,823 Streets Maintenance 1,313,626 1.504 % $3,493 $3,493 $586 $4,079 Stormwater and Flood Control 944,270 1.081 % $2,511 $2,511 $421 $2,932 Traffic Signals & Lighting 553,073 0.633 % $1,471 $1,471 $247 $1,718 Fleet 1,011,969 1.159 % $2,691 $2,691 $451 $3,142 City Administration 1,115,952 1.278 % $2,967 $2,967 $2,967 Transportation/Plan Engineering 891,289 1.021 % $2,370 $2,370 $398 $2,768 Recreation Administration 759,597 0.870 % $2,020 $2,020 $339 $2,359 Recreation Facilities 234,614 0.269 % $624 $624 $105 $729 Youth Services 971,662 1.113 % $2,584 $2,584 $433 $3,017 Ranger Program 508,601 0.582 % $1,352 $1,352 $227 $1,579 Aquatics 579,746 0.664 % $1,542 $1,542 $259 $1,801 Police Administration 1,469,923 1.683 % $3,908 $3,908 $656 $4,564Patrol 9,753,373 11.168 % $25,934 $25,934 $4,351 $30,285 Investigations 2,923,797 3.348 % $7,774 $7,774 $1,304 $9,078 Neighborhood Services 228,265 0.261 % $607 $607 $102 $709 Traffic Safety 862,135 0.987 % $2,292 $2,292 $385 $2,677 Fire Administration 1,258,603 1.441 % $3,347 $3,347 $561 $3,908 Emergency Response 11,494,300 13.161 % $30,563 $30,563 $5,128 $35,691 Hazard Prevention 735,525 0.842 % $1,956 $1,956 $328 $2,284 Training Services 82,496 0.094 % $219 $219 $37 $256 Fire Station 38,314 0.044 % $102 $102 $17 $119

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Budget
Detail page 86
Schedule 7.010
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedDisaster Assistance 38,550 0.044 % $103 $103 $17 $120 FD202 Downtown Bid Fund 249,074 0.285 % $662 $662 $111 $773 FD601 Water Fund 5,967,217 6.833 % $15,867 $15,867 $2,662 $18,529FD611 Parking Fund 2,133,271 2.443 % $5,672 $5,672 $952 $6,624 FD602 Sewer Fund 6,945,877 7.953 % $18,469 $18,469 $3,099 $21,568Golf Course 599,587 0.687 % $1,594 $1,594 $267 $1,861 FD705 Whale Rock Fund 960,111 1.099 % $2,553 $2,553 $428 $2,981 Information Services 1,105,991 1.266 % $2,941 $2,941 $493 $3,434 FD208 Tourism Bid Fund 997,909 1.143 % $2,653 $2,653 $445 $3,098 FD621Transit Fund 691,854 0.792 % $1,840 $1,840 $309 $2,149 FD206 Law Enforcement Grant Fund 71,259 0.082 % $189 $189 $32 $221 Fire Apparatus Service 377,035 0.432 % $1,003 $1,003 $168 $1,171 Police Support Services 2,381,005 2.726 % $6,331 $6,331 $1,062 $7,393 Community Services 384,912 0.441 % $1,023 $1,023 $172 $1,195 FD711 Hazardous Mat Task Force Fund 102,220 0.117 % $272 $272 $46 $318 Human Relations 579,489 0.664 % $1,541 $1,541 $259 $1,800 CIP Project Engineering 2,269,244 2.598 % $6,034 $6,034 $1,012 $7,046 Community Services Group 315,986 0.362 % $840 $840 $840 Risk Management 1,598 0.002 % $4 $4 $1 $5 Water Administration/Engineering 1,709 0.002 % $5 $5 $1 $6 Solid Waste Recycling 119,370 0.137 % $317 $317 $53 $370 Finance Support Services 133,712 0.153 % $356 $356 $60 $416 Finance Non Departmental 292,146 0.335 % $777 $777 $130 $907 Parking Admin 9,386 0.009 % $22 $22 $6 $28 Total 87,334,645 100.000 % $232,221 $232,221 $37,562 $269,783 (A) Alloc basis: Total Operating Expenditures by Department/DivisionSource:

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Other GF Exp
Detail page 87
Schedule 7.011
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 173,273 0.256 % $108 $108 $108 Cultural Activities 332,351 0.491 % $208 $208 $208 Economic Development 588,878 0.870 % $368 $368 $368 Natural Resource Protection 646,613 0.956 % $404 $404 $404 Community Promotion 417,721 0.617 % $261 $261 $261 City Attorney 964,100 1.425 % $603 $603 $603 City Clerk 567,513 0.839 % $355 $355 $355 Finance 1,795,348 2.654 % $1,122 $1,122 $1,122 Network Services 2,856,721 4.223 % $1,786 $1,786 $1,786 Information Services 1,105,991 1.635 % $691 $691 $691 Finance Support Services 133,712 0.198 % $84 $84 $84 Human Resources 1,363,656 2.016 % $852 $852 $852 Wellness Program 9,226 0.014 % $6 $6 $6 Community Development Admin 901,725 1.333 % $564 $564 $564 Commissions & Committees 15,291 0.023 % $10 $10 $10 Development Review 2,507,040 3.706 % $1,567 $1,567 $1,567 Building and Safety 2,506,262 3.705 % $1,567 $1,567 $1,567 Public Works Administration 606,828 0.897 % $379 $379 $379 Parks Maintenance 2,926,873 4.327 % $1,830 $1,830 $1,830 Swim Center Maintenance 449,101 0.664 % $281 $281 $281 Urban Forest Services 449,130 0.664 % $281 $281 $281 Facilities Maintenance 1,231,266 1.820 % $770 $770 $770 Streets Maintenance 1,313,626 1.942 % $821 $821 $821 Stormwater and Flood Control 944,270 1.396 % $590 $590 $590 Traffic Signals & Lighting 553,073 0.818 % $346 $346 $346 Fleet 1,011,969 1.496 % $633 $633 $633 City Administration 1,115,952 1.650 % $698 $698 $698 Transportation/Plan Engineering 891,289 1.318 % $557 $557 $557 Recreation Administration 759,597 1.123 % $475 $475 $475 Recreation Facilities 234,614 0.347 % $147 $147 $147 Youth Services 971,662 1.436 % $607 $607 $607 Community Services 384,912 0.569 % $241 $241 $241 Ranger Program 508,601 0.752 % $318 $318 $318 Aquatics 579,746 0.857 % $362 $362 $362 Golf Course 599,587 0.886 % $375 $375 $375 Police Administration 1,469,923 2.173 % $919 $919 $919 Patrol 9,753,373 14.417 % $6,097 $6,097 $6,097 Investigations 2,923,797 4.322 % $1,828 $1,828 $1,828 Police Support Services 2,381,005 3.520 % $1,488 $1,488 $1,488 Neighborhood Services 228,265 0.337 % $143 $143 $143 Traffic Safety 862,135 1.274 % $539 $539 $539

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Other GF Exp
Detail page 88
Schedule 7.011
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Administration 1,258,603 1.860 % $787 $787 $787 Emergency Response 11,494,300 16.991 % $7,186 $7,186 $7,186 Hazard Prevention 735,525 1.087 % $460 $460 $460 Training Services 82,496 0.122 % $52 $52 $52 Fire Station 38,314 0.057 % $24 $24 $24 Disaster Assistance 38,550 0.057 % $24 $24 $24 Fire Apparatus Service 377,035 0.557 % $236 $236 $236 Finance Non Departmental 292,146 0.432 % $183 $183 $183 Human Relations 579,489 0.857 % $362 $362 $362 CIP Project Engineering 2,269,244 3.354 % $1,419 $1,419 $1,419 Community Services Group 315,986 0.467 % $198 $198 $198 Risk Management 1,598 0.002 % $1 $1 $1 Water Administration/Engineering 1,709 0.003 % $1 $1 $1 Solid Waste Recycling 119,370 0.176 % $75 $75 $75 Parking Admin 9,386 0.012 % $2 $2 $2 Total 67,649,766 100.000 % $42,291 $42,291 $42,291 (A) Alloc basis:Source:

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Departmental Cost
Allocation Summary
Detail page 89
Schedule 7.012
2021
Total Accounts
Payable
Payroll Purchasing General Finance Utility Billing Cashier Budget Other GF Exp City Council $5,821 $598 $3,464 $133 $1,057 $461 $108 City Administration $18,856 $3,405 $2,771 $2,208 $6,807 $2,967 $698 Community Services Group $4,827 $334 $1,386 $142 $1,927 $840 $198 City Attorney $14,310 $2,001 $2,078 $1,183 $5,881 $2,564 $603 City Clerk $12,283 $2,780 $2,771 $1,406 $3,462 $1,509 $355 Finance $3,730 $2,608 $1,122 Network Services $68,039 $9,420 $5,670 $19,367 $22,926 $8,870 $1,786 Information Services $20,815 $514 $6,238 $1,062 $8,876 $3,434 $691 Finance Support Services $7,584 $4,562 $1,449 $1,073 $416 $84 Human Resources $26,960 $3,036 $4,536 $3,358 $10,944 $4,234 $852Risk Management $223 $203 $1 $13 $5 $1 Wellness Program $520 $311 $100 $74 $29 $6 Public Works Administration $13,978 $1,526 $4,536 $783 $4,869 $1,885 $379 Facilities Maintenance $36,400 $11,616 $3,780 $6,530 $9,881 $3,823 $770 Fleet $35,647 $14,575 $3,402 $5,773 $8,122 $3,142 $633 CIP Project Engineering $40,922 $1,931 $11,340 $976 $18,210 $7,046 $1,419 Transportation/Plan Engineering $16,696 $1,277 $4,536 $405 $7,153 $2,768 $557 Insurance ISF Fund $52,083 $327 $14,343 $26,975 $10,438 Cultural Activities $7,539 $31 $3,601 $2,667 $1,032 $208 Economic Development $13,000 $810 $756 $4,511 $4,726 $1,829 $368Natural Resource Protection $13,117 $1,495 $2,268 $1,754 $5,189 $2,007 $404 Tourism and Bid Promotion $1,323 $1,323 Community Promotion $10,619 $1,402 $189 $4,118 $3,352 $1,297 $261 Finance Non Departmental $5,530 $31 $2,064 $2,345 $907 $183 Community Development Admin $19,130 $2,538 $3,780 $2,212 $7,236 $2,800 $564 Commissions & Committees $197 $16 $1 $122 $48 $10 Development Review $45,946 $1,900 $9,829 $4,747 $20,119 $7,784 $1,567 Building and Safety $53,589 $2,600 $8,694 $12,833 $20,113 $7,782 $1,567 Human Relations $13,790 $700 $6,277 $4,651 $1,800 $362 Housing Policy/Homelessness $756 $756 Parks Maintenance $72,922 $10,542 $9,073 $18,900 $23,489 $9,088 $1,830 Swim Center Maintenance $12,523 $3,161 $756 $3,327 $3,604 $1,394 $281 Urban Forest Services $9,646 $1,604 $2,268 $494 $3,605 $1,394 $281 Streets Maintenance $33,914 $6,307 $8,316 $3,849 $10,542 $4,079 $821 Traffic Signals & Lighting $13,431 $1,884 $1,512 $3,532 $4,439 $1,718 $346 Parking Admin $223 $20 $101 $72 $28 $2 Stormwater and Flood Control $21,181 $2,881 $4,642 $2,558 $7,578 $2,932 $590 Water Administration/Engineering $20 $13 $6 $1 Solid Waste Recycling $2,692 $389 $835 $65 $958 $370 $75 Recreation Administration $14,616 $1,573 $3,024 $1,089 $6,096 $2,359 $475 Recreation Facilities $4,200 $467 $756 $218 $1,883 $729 $147