Agenda packet — San Luis Obispo City Council, May 17, 2022 (part 5 of 8)

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Departmental Cost
Allocation Summary
Detail page 90
Schedule 7.012
2021
Total Accounts
Payable
Payroll Purchasing General Finance Utility Billing Cashier Budget Other GF Exp Youth Services $16,344 $2,788 $1,512 $622 $7,798 $3,017 $607 Community Services $9,416 $2,709 $1,512 $670 $3,089 $1,195 $241 Ranger Program $11,599 $2,647 $2,268 $706 $4,081 $1,579 $318 Aquatics $9,911 $1,650 $756 $690 $4,652 $1,801 $362 Golf Course $16,889 $4,687 $3,024 $2,131 $4,811 $1,861 $375 Police Administration $41,432 $11,835 $4,914 $7,404 $11,796 $4,564 $919 Patrol $152,004 $3,551 $32,510 $1,289 $78,272 $30,285 $6,097 Investigations $49,102 $1,604 $12,853 $275 $23,464 $9,078 $1,828Police Support Services $45,198 $1,355 $14,365 $1,489 $19,108 $7,393 $1,488 Neighborhood Services $4,193 $358 $756 $395 $1,832 $709 $143 Traffic Safety $14,100 $826 $3,024 $115 $6,919 $2,677 $539 Fire Administration $24,876 $3,752 $3,024 $3,305 $10,100 $3,908 $787 Emergency Response $174,970 $4,501 $34,022 $1,327 $92,243 $35,691 $7,186 Hazard Prevention $14,910 $1,199 $4,158 $907 $5,902 $2,284 $460 Training Services $4,043 $2,180 $893 $662 $256 $52 Fire Apparatus Service $13,268 $5,652 $1,512 $1,671 $3,026 $1,171 $236 Fire Station $4,945 $4,079 $415 $308 $119 $24 Disaster Assistance $3,020 $2,149 $418 $309 $120 $24 FD201 Local Sales Tax Fund $6,805 $6,805 FD202 Downtown Bid Fund $5,657 $187 $2,698 $1,999 $773 FD206 Law Enforcement Grant Fund $1,031 $31 $207 $572 $221 FD208 Tourism Bid Fund $21,086 $1,370 $8,610 $8,008 $3,098 FD401 Capital Outlay Engineering $5,512 $5,512 FD402 Fleet Replace $31 $31 FD404 Major Facility Replacement Fund $124 $124 FD505 Affordable Housing Fund $47 $47 FD601 Water Fund $186,140 $24,727 $24,262 $19,754 $47,888 $25,643 $25,337 $18,529 FD602 Sewer Fund $215,352 $34,912 $24,715 $27,437 $55,741 $25,642 $25,337 $21,568 FD611 Parking Fund $66,905 $12,348 $6,804 $10,908 $17,120 $13,101 $6,624 FD621Transit Fund $19,393 $3,410 $2,268 $4,104 $5,552 $1,910 $2,149 FD705 Whale Rock Fund $22,285 $4,079 $3,024 $4,496 $7,705 $2,981FD711 Hazardous Mat Task Force Fund $3,141 $1,043 $959 $821 $318All Other $119,286 $4,765 $114,521 Total $2,032,613 $255,680 $296,568 $241,973 $694,827 $51,285 $180,206 $269,783 $42,291

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

SCHEDULE 8.01

NETWORK SERVICES

NATURE AND EXTENT OF SERVICE
The Network Services Division is responsible for ensuring that the City's information technology resources are effectively managed and used as key organizational tools in improving organizational productivity, customer service and public access to City information. Program goals are: developing and implementing long-range plans, policies and standards for acquiring, maintaining, and achieving full use of information technology resources; and providing responsive ongoing support, maintenance, trouble-shooting and training for office automation and telecommunications systems and applications.

Costs are allocated as follows:
 Network Services & Desktop Support – These costs are associated with the planning, managing, support and maintenance of information technology resources. Costs are allocated based on the number of physical desktops, virtual desktops, laptops and printers by fund/department/division.
 Enterprise Apps – Enterprise Application consists of the based programs available to all City computer users such as email, word processing, and spreadsheet applications. These costs are allocated based upon the total FTE’s by fund/department/division.  Mobile Data Computer (MDC) Support – These costs are associated with the managing, support and maintenance of MDCs. Costs are allocated based on the number of MDCs by fund/department/division.  Tablet Support – These costs are associated with the managing, support and maintenance of tablets. Costs are allocated based on the number of tablets by fund/department/division.
 Server Support – These costs are associated with the planning, managing, support and maintenance of servers and enterprise systems.

Costs are allocated based on the number of physical or virtual servers/appliances by fund/department/division.  Network Support – These costs are associated with the planning, managing, support and maintenance of network switches, fiber optic networks, wired/wireless communication infrastructure. Costs are allocated based on the number of dedicated Ethernet switch ports by fund/department/division.
 Radios – These costs are associated with the support and maintenance of the radios. Costs are allocated based on the number of assigned radios by fund/department/division.
 Telemetry – These costs are associated with the support and maintenance of the telemetry technology. Costs are allocated based on the number of controllers by fund/department/division.

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

SCHEDULE 8.01

NETWORK SERVICES

NATURE AND EXTENT OF SERVICE

CONTINUED
 Cell Phones – These costs are associated with the support and maintenance of cell phones. Costs are allocated based on the number of cell phones and smart phones by fund/department/division.  Cellular Data Services – These costs are associated with the support and maintenance of providing mobile cellular data. Costs are allocated based on the number of cellular data air cards and the number of smart phones by fund/department/division.  Telephones – These costs are associated with the support and maintenance of the telephone and VoIP systems. Costs are allocated based on the number of extensions by fund/department/division.  Cuesta – These costs are associated with the rent and maintenance of the Cuesta radio site. Costs are allocated Fund 602, Sewer.  South Hills – These costs are associated with the rent and maintenance of the South Hills radio site. Costs are allocated based on the number of radio repeaters at the site by fund/department/division.  Tassajara Peak – These costs are associated with the rent and maintenance of the Tassajara Peak radio site. Costs are allocated based on the number of radio repeaters at the site by fund/department/division.  Direct Departmental Costs – These costs are associated with direct departmental costs. Costs are allocated directly to Departments identified.

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Costs to be allocated
Detail page 92
Schedule 8.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,856,721 $2,856,721 Allocated additions: 10000000 - Building Charge $7,257 $7,257 1011001 - City Administration $66,908 $18,015 $84,923 1011501 - City Attorney $32,327 $4,344 $36,671 1011021 - City Clerk $2,489 $490 $2,979 1012000 - Finance $57,037 $11,002 $68,039 1011101 - Network Services $18,721 $18,721 1011103 - Information Services $61,439 $61,439 1012006 - Finance Support Services $8,974 $8,974 1013001 - Human Resources $28,423 $28,423 1013003 - Wellness Program $186 $186 1015005 - Facilities Maintenance $31,514 $31,514 1015008 - Fleet $8,281 $8,281 8020000 - Insurance ISF Fund $68,544 $68,544 Total allocated additions: $166,018 $259,933 $425,951 $425,951 Total to be allocated $3,022,739 $259,933 $3,282,672

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Schedule of costs to be
allocated by function
Detail page 93
Schedule 8.003
2021
Total General & Admin Network
Services &
Desktop Support
Enterprise Apps MDC Support Tablet Support Server Support Network Support Radios Wages & BenefitsSALARIES & WAGES $743,037 $295,922 $64,489 $54,905 $48,664 $7,207 $89,156 $123,035 $21,026 FRINGE BENEFITS $326,032 $129,846 $28,297 $24,091 $21,353 $3,162 $39,120 $53,986 $9,226 Other Expense and CostDATA PROCESSING SERVICES $589,417 $16,090 $342,789 $122,448 $102,704 $986 CONTRACT SERVICES $449,325 $41,546 $3,935 $309,470 $36,054 $44,767 $10,404 ELECTRIC UTILITIES SERVICE $5,089 $5,089 COMMUNICATION SERVICE $320,279 $301 $3,368 $3,559 OFFICE SUPPLIES $284,346 $1,114 $210,341 $52,011 $8,928 $6,039 SAFETY MATERIALS/SUPPLIES $150 $150 MISC MATERIALS & SUPPLIES $19,890 $124 $7,088 $236 $10,043 RENTS AND LEASES $76,827 $500 MEMBERSHIP & CERTIFICATION $230 $230 EDUCATION & TRAINING $40,955 $11,966 $6,993 $21,996 TRIPS AND MEETINGS $1,144 $300 $844 Departmental Expenditures $2,856,721 $487,088 $341,445 $805,262 $70,017 $10,369 $295,706 $334,326 $51,685 Additions: 1stOther $166,018 $73,164 $14,510 $19,690 $9,247 $1,096 $15,788 $20,686 $4,350 Functional Cost $3,022,739 $560,252 $355,955 $824,952 $79,264 $11,465 $311,494 $355,012 $56,035 Reallocate Admin ($560,252) $80,728 $190,388 $16,554 $2,452 $69,914 $79,045 $12,220 Allocable Costs $3,022,739 $436,683 $1,015,340 $95,818 $13,917 $381,408 $434,057 $68,255 1st Allocation $3,022,739 $436,683 $1,015,340 $95,818 $13,917 $381,408 $434,057 $68,255 Additions: 2ndOther $259,933 $114,552 $22,718 $30,828 $14,478 $1,716 $24,720 $32,388 $6,810 Functional Cost $259,933 $114,552 $22,718 $30,828 $14,478 $1,716 $24,720 $32,388 $6,810 Reallocate Admin ($114,552) $16,506 $38,928 $3,385 $501 $14,295 $16,162 $2,499 Allocable Costs $259,933 $39,224 $69,756 $17,863 $2,217 $39,015 $48,550 $9,309 2nd Allocation $259,933 $39,224 $69,756 $17,863 $2,217 $39,015 $48,550 $9,309 Total allocated $3,282,672 $475,907 $1,085,096 $113,681 $16,134 $420,423 $482,607 $77,564

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Schedule of costs to be
allocated by function
Detail page 94
Schedule 8.003
2021
Telemetry Cell Phones Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp Wages & BenefitsSALARIES & WAGES $1,114 $5,869 $669 $3,938 $24,964 $2,079 FRINGE BENEFITS $489 $2,575 $293 $1,728 $10,954 $912 Other Expense and CostDATA PROCESSING SERVICES $90 $4,310 CONTRACT SERVICES $1,204 $1,945 ELECTRIC UTILITIES SERVICECOMMUNICATION SERVICE $170,202 $142,849 OFFICE SUPPLIES $3,244 $2,669 SAFETY MATERIALS/SUPPLIESMISC MATERIALS & SUPPLIES $49 $1,126 $1,224 RENTS AND LEASES $2,400 $33,716 $40,211 MEMBERSHIP & CERTIFICATIONEDUCATION & TRAININGTRIPS AND MEETINGSDepartmental Expenditures $1,603 $178,646 $962 $151,898 $2,400 $71,964 $43,202 $10,148 Additions: 1stOther $249 $747 $365 $531 $5,296 $299 Functional Cost $1,852 $179,393 $1,327 $152,429 $2,400 $77,260 $43,501 $10,148 Reallocate Admin $379 $42,237 $227 $35,913 $567 $17,014 $10,214 $2,400 Allocable Costs $2,231 $221,630 $1,554 $188,342 $2,967 $94,274 $53,715 $12,548 1st Allocation $2,231 $221,630 $1,554 $188,342 $2,967 $94,274 $53,715 $12,548 Additions: 2ndOther $390 $1,170 $572 $832 $8,292 $467 Functional Cost $390 $1,170 $572 $832 $8,292 $467 Reallocate Admin $77 $8,636 $47 $7,343 $116 $3,479 $2,088 $490 Allocable Costs $467 $9,806 $619 $8,175 $116 $11,771 $2,555 $490 2nd Allocation $467 $9,806 $619 $8,175 $116 $11,771 $2,555 $490 Total allocated $2,698 $231,436 $2,173 $196,517 $3,083 $106,045 $56,270 $13,038

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 95
Schedule 8.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPublic Works Administration 600 1.232 % $5,380 $5,380 $525 $5,905Recreation Administration 600 1.232 % $5,380 $5,380 $525 $5,905 Transportation/Plan Engineering 900 1.848 % $8,070 $8,070 $788 $8,858 City Administration 600 1.232 % $5,380 $5,380 $5,380 City Attorney 800 1.643 % $7,173 $7,173 $7,173 City Clerk 400 0.821 % $3,587 $3,587 $3,587 Human Resources 1,200 2.464 % $10,760 $10,760 $1,051 $11,811 Finance 1,400 2.875 % $12,554 $12,554 $12,554 Fleet 400 0.821 % $3,587 $3,587 $350 $3,937 City Council 500 1.027 % $4,483 $4,483 $4,483 Police Administration 1,000 2.053 % $8,967 $8,967 $876 $9,843 Fire Administration 400 0.821 % $3,587 $3,587 $350 $3,937 FD601 Water Fund 3,500 7.187 % $31,384 $31,384 $3,064 $34,448 FD602 Sewer Fund 3,000 6.160 % $26,900 $26,900 $2,627 $29,527 FD705 Whale Rock Fund 300 0.616 % $2,690 $2,690 $263 $2,953 Stormwater and Flood Control 400 0.821 % $3,587 $3,587 $350 $3,937 FD621Transit Fund 300 0.616 % $2,690 $2,690 $263 $2,953 Recreation Facilities 200 0.411 % $1,793 $1,793 $175 $1,968 Building and Safety 1,250 2.567 % $11,208 $11,208 $1,094 $12,302 Development Review 1,000 2.053 % $8,967 $8,967 $876 $9,843 Economic Development 100 0.205 % $897 $897 $88 $985 Natural Resource Protection 300 0.616 % $2,690 $2,690 $263 $2,953Community Development Admin 500 1.027 % $4,483 $4,483 $438 $4,921Parks Maintenance 1,400 2.875 % $12,554 $12,554 $1,226 $13,780 Streets Maintenance 1,100 2.259 % $9,863 $9,863 $963 $10,826 Traffic Signals & Lighting 200 0.411 % $1,793 $1,793 $175 $1,968 Youth Services 1,000 2.053 % $8,967 $8,967 $876 $9,843 Community Services 600 1.232 % $5,380 $5,380 $525 $5,905 Ranger Program 900 1.848 % $8,070 $8,070 $788 $8,858 Aquatics 600 1.232 % $5,380 $5,380 $525 $5,905 Patrol 4,200 8.624 % $37,661 $37,661 $3,677 $41,338 Investigations 1,300 2.669 % $11,657 $11,657 $1,138 $12,795 Neighborhood Services 700 1.437 % $6,277 $6,277 $613 $6,890 Traffic Safety 100 0.205 % $897 $897 $88 $985 Emergency Response 4,800 9.856 % $43,041 $43,041 $4,203 $47,244 Hazard Prevention 650 1.335 % $5,828 $5,828 $569 $6,397 Golf Course 600 1.232 % $5,380 $5,380 $525 $5,905 Police Support Services 1,800 3.696 % $16,140 $16,140 $1,576 $17,716 Information Services 950 1.951 % $8,518 $8,518 $832 $9,350 Fire Apparatus Service 200 0.411 % $1,793 $1,793 $175 $1,968 FD611 Parking Fund 1,400 2.875 % $12,554 $12,554 $1,226 $13,780

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 96
Schedule 8.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCIP Project Engineering 2,000 4.107 % $17,934 $17,934 $1,751 $19,685 Tourism and Bid Promotion 75 0.154 % $673 $673 $66 $739 Facilities Maintenance 300 0.616 % $2,690 $2,690 $263 $2,953 Urban Forest Services 200 0.411 % $1,793 $1,793 $175 $1,968 Swim Center Maintenance 200 0.411 % $1,793 $1,793 $175 $1,968 All Other 950 1.951 % $8,518 $8,518 $832 $9,350 Community Promotion 25 0.051 % $224 $224 $22 $246 Community Services Group 200 0.411 % $1,793 $1,793 $1,793 Commissions & Committees 1,400 2.875 % $12,554 $12,554 $1,226 $13,780 Long Range Planning 700 1.437 % $6,277 $6,277 $613 $6,890 Housing Policy/Homelessness 300 0.616 % $2,690 $2,690 $263 $2,953FD711 Hazardous Mat Task Force Fund 100 0.205 % $897 $897 $88 $985 Solid Waste Recycling 100 0.206 % $897 $897 $84 $981 Total 48,700 100.000 % $436,683 $436,683 $39,224 $475,907 (A) Alloc basis: Number of Physical & Virtual Desktops, Laptops & Printers by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears aSource:

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Enterprise Apps
Detail page 97
Schedule 8.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.738 % $7,488 $7,488 $568 $8,056 Facilities Maintenance 500 1.229 % $12,481 $12,481 $947 $13,428 Streets Maintenance 1,100 2.704 % $27,457 $27,457 $2,084 $29,541 Stormwater and Flood Control 614 1.509 % $15,326 $15,326 $1,163 $16,489 Traffic Signals & Lighting 200 0.492 % $4,992 $4,992 $379 $5,371 Transportation/Plan Engineering 600 1.475 % $14,977 $14,977 $1,136 $16,113 Recreation Administration 400 0.983 % $9,984 $9,984 $758 $10,742 Recreation Facilities 100 0.246 % $2,496 $2,496 $189 $2,685 Youth Services 200 0.492 % $4,992 $4,992 $379 $5,371 Community Services 200 0.492 % $4,992 $4,992 $379 $5,371 Ranger Program 300 0.738 % $7,488 $7,488 $568 $8,056 Aquatics 100 0.246 % $2,496 $2,496 $189 $2,685 Golf Course 400 0.983 % $9,984 $9,984 $758 $10,742 Police Administration 650 1.598 % $16,225 $16,225 $1,231 $17,456 Patrol 4,300 10.571 % $107,332 $107,332 $8,145 $115,477 Investigations 1,700 4.179 % $42,434 $42,434 $3,220 $45,654 Police Support Services 1,900 4.671 % $47,426 $47,426 $3,599 $51,025 Neighborhood Services 100 0.246 % $2,496 $2,496 $189 $2,685 Traffic Safety 400 0.983 % $9,984 $9,984 $758 $10,742 Fire Administration 400 0.983 % $9,984 $9,984 $758 $10,742 Emergency Response 4,500 11.063 % $112,325 $112,325 $8,524 $120,849 Hazard Prevention 550 1.352 % $13,729 $13,729 $1,042 $14,771 FD601 Water Fund 3,209 7.889 % $80,100 $80,100 $6,078 $86,178 FD602 Sewer Fund 3,269 8.036 % $81,598 $81,598 $6,192 $87,790 FD621Transit Fund 300 0.738 % $7,488 $7,488 $568 $8,056 FD705 Whale Rock Fund 400 0.983 % $9,984 $9,984 $758 $10,742 City Administration 400 0.983 % $9,984 $9,984 $9,984 Economic Development 100 0.246 % $2,496 $2,496 $189 $2,685 Natural Resource Protection 300 0.738 % $7,488 $7,488 $568 $8,056Community Promotion 25 0.061 % $624 $624 $47 $671 City Attorney 300 0.738 % $7,488 $7,488 $7,488 City Clerk 400 0.983 % $9,984 $9,984 $9,984 Finance 1,300 3.196 % $32,449 $32,449 $32,449 Network Services 750 1.844 % $18,721 $18,721 $18,721 Information Services 825 2.028 % $20,593 $20,593 $1,563 $22,156 Human Resources 600 1.475 % $14,977 $14,977 $1,136 $16,113 Community Development Admin 500 1.229 % $12,481 $12,481 $947 $13,428 Building and Safety 1,150 2.827 % $28,705 $28,705 $2,178 $30,883 Public Works Administration 600 1.475 % $14,977 $14,977 $1,136 $16,113 Parks Maintenance 1,200 2.950 % $29,953 $29,953 $2,273 $32,226 Swim Center Maintenance 100 0.246 % $2,496 $2,496 $189 $2,685

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Enterprise Apps
Detail page 98
Schedule 8.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Apparatus Service 200 0.492 % $4,992 $4,992 $379 $5,371 Fleet 450 1.106 % $11,232 $11,232 $852 $12,084 FD611 Parking Fund 900 2.213 % $22,465 $22,465 $1,705 $24,170 CIP Project Engineering 1,500 3.688 % $37,442 $37,442 $2,841 $40,283 Development Review 1,300 3.196 % $32,449 $32,449 $2,462 $34,911 City Council 500 1.229 % $12,481 $12,481 $12,481 Tourism and Bid Promotion 175 0.430 % $4,368 $4,368 $331 $4,699 Community Services Group 200 0.492 % $4,992 $4,992 $4,992 Housing Policy/Homelessness 100 0.246 % $2,496 $2,496 $189 $2,685Solid Waste Recycling 110 0.270 % $2,749 $2,749 $212 $2,961 Total 40,677 100.000 % $1,015,340 $1,015,340 $69,756 $1,085,096 (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:

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
MDC Support
Detail page 99
Schedule 8.006
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPatrol 36 73.469 % $70,397 $70,397 $13,124 $83,521 Emergency Response 11 22.449 % $21,510 $21,510 $4,010 $25,520 FD611 Parking Fund 2 4.082 % $3,911 $3,911 $729 $4,640 Total 49 100.000 % $95,818 $95,818 $17,863 $113,681 (A) Alloc basis: Number of MDCs by Fund/Department/DivisionSource:

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Tablet Support
Detail page 100
Schedule 8.007
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 500 1.779 % $248 $248 $248 Information Services 750 2.669 % $371 $371 $70 $441 Facilities Maintenance 300 1.068 % $149 $149 $28 $177 City Administration 1,000 3.559 % $495 $495 $495 Police Support Services 500 1.779 % $248 $248 $47 $295 FD601 Water Fund 3,621 12.886 % $1,793 $1,793 $337 $2,130 FD602 Sewer Fund 2,895 10.302 % $1,434 $1,434 $270 $1,704 Finance 1,300 4.626 % $644 $644 $644 Human Resources 1,400 4.982 % $693 $693 $130 $823 Community Development Admin 705 2.509 % $349 $349 $66 $415 Recreation Administration 738 2.626 % $366 $366 $69 $435 Police Administration 100 0.356 % $50 $50 $9 $59 Fire Administration 500 1.779 % $248 $248 $47 $295 Hazard Prevention 600 2.135 % $297 $297 $56 $353 City Attorney 700 2.491 % $347 $347 $347 Public Works Administration 838 2.982 % $415 $415 $78 $493 Transportation/Plan Engineering 300 1.068 % $149 $149 $28 $177 Aquatics 300 1.068 % $149 $149 $28 $177 Economic Development 100 0.356 % $50 $50 $9 $59 Natural Resource Protection 300 1.068 % $149 $149 $28 $177 City Clerk 600 2.135 % $297 $297 $297 Fleet 500 1.779 % $248 $248 $47 $295 Development Review 1,100 3.915 % $545 $545 $102 $647 Recreation Facilities 100 0.356 % $50 $50 $9 $59 Ranger Program 300 1.068 % $149 $149 $28 $177 FD611 Parking Fund 706 2.512 % $350 $350 $66 $416 CIP Project Engineering 1,200 4.270 % $594 $594 $112 $706 Tourism and Bid Promotion 200 0.712 % $99 $99 $19 $118 Building and Safety 600 2.135 % $297 $297 $56 $353 Urban Forest Services 600 2.135 % $297 $297 $56 $353 Youth Services 400 1.423 % $198 $198 $37 $235 Community Services 300 1.068 % $149 $149 $28 $177 Golf Course 100 0.356 % $50 $50 $9 $59 Fire Apparatus Service 400 1.423 % $198 $198 $37 $235 FD621Transit Fund 200 0.712 % $99 $99 $19 $118 FD705 Whale Rock Fund 60 0.214 % $30 $30 $6 $36 All Other 1,555 5.534 % $770 $770 $145 $915 Community Services Group 200 0.712 % $99 $99 $99 Long Range Planning 200 0.712 % $99 $99 $19 $118 Housing Policy/Homelessness 300 1.068 % $149 $149 $28 $177 Parks Maintenance 100 0.356 % $50 $50 $9 $59

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Tablet Support
Detail page 101
Schedule 8.007
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedEmergency Response 500 1.779 % $248 $248 $47 $295 Stormwater and Flood Control 120 0.427 % $59 $59 $11 $70 Solid Waste Recycling 312 1.111 % $149 $149 $27 $176 Total 28,100 100.000 % $13,917 $13,917 $2,217 $16,134 (A) Alloc basis: Number of Tablets by Fund/Department/DivisionSource:

Page 625 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Server Support
Detail page 102
Schedule 8.008
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 39 0.181 % $692 $692 $692 Economic Development 8 0.037 % $142 $142 $15 $157 Natural Resource Protection 24 0.112 % $426 $426 $46 $472 City Attorney 63 0.293 % $1,117 $1,117 $1,117 City Clerk 131 0.609 % $2,324 $2,324 $2,324 Finance 710 3.302 % $12,594 $12,594 $12,594 Information Services 1,074 4.995 % $19,050 $19,050 $2,043 $21,093Human Resources 94 0.437 % $1,667 $1,667 $179 $1,846 Community Development Admin 649 3.018 % $11,512 $11,512 $1,234 $12,746 Development Review 602 2.800 % $10,678 $10,678 $1,145 $11,823 Building and Safety 598 2.781 % $10,607 $10,607 $1,137 $11,744 Public Works Administration 247 1.149 % $4,381 $4,381 $470 $4,851Parks Maintenance 310 1.442 % $5,499 $5,499 $590 $6,089 Facilities Maintenance 424 1.972 % $7,521 $7,521 $806 $8,327 Streets Maintenance 286 1.330 % $5,073 $5,073 $544 $5,617 Stormwater and Flood Control 231 1.074 % $4,097 $4,097 $439 $4,536 Traffic Signals & Lighting 516 2.400 % $9,153 $9,153 $981 $10,134Fleet 231 1.074 % $4,097 $4,097 $439 $4,536 City Administration 47 0.219 % $834 $834 $834 Transportation/Plan Engineering 571 2.655 % $10,128 $10,128 $1,086 $11,214 Recreation Administration 47 0.219 % $834 $834 $89 $923 Recreation Facilities 16 0.074 % $284 $284 $30 $314 Youth Services 78 0.363 % $1,384 $1,384 $148 $1,532 Community Services 47 0.219 % $834 $834 $89 $923 Ranger Program 71 0.330 % $1,259 $1,259 $135 $1,394 Aquatics 47 0.219 % $834 $834 $89 $923 Golf Course 47 0.219 % $834 $834 $89 $923 Police Administration 78 0.363 % $1,384 $1,384 $148 $1,532 Patrol 629 2.925 % $11,157 $11,157 $1,196 $12,353 Investigations 402 1.870 % $7,130 $7,130 $765 $7,895 Police Support Services 241 1.121 % $4,275 $4,275 $458 $4,733 Neighborhood Services 355 1.651 % $6,297 $6,297 $675 $6,972 Traffic Safety 308 1.432 % $5,463 $5,463 $586 $6,049 Fire Administration 31 0.144 % $550 $550 $59 $609 Emergency Response 776 3.609 % $13,764 $13,764 $1,476 $15,240 Hazard Prevention 556 2.586 % $9,862 $9,862 $1,057 $10,919 FD601 Water Fund 1,574 7.320 % $27,919 $27,919 $2,994 $30,913 FD611 Parking Fund 110 0.512 % $1,951 $1,951 $209 $2,160 FD621Transit Fund 424 1.972 % $7,521 $7,521 $806 $8,327 FD705 Whale Rock Fund 724 3.367 % $12,842 $12,842 $1,377 $14,219 CIP Project Engineering 357 1.660 % $6,332 $6,332 $679 $7,011

Page 626 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Server Support
Detail page 103
Schedule 8.008
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedTourism and Bid Promotion 8 0.037 % $142 $142 $15 $157 Urban Forest Services 216 1.005 % $3,831 $3,831 $411 $4,242 Swim Center Maintenance 216 1.005 % $3,831 $3,831 $411 $4,242 All Other 4,976 23.141 % $88,261 $88,261 $9,464 $97,725 Long Range Planning 555 2.581 % $9,844 $9,844 $1,056 $10,900 Fire Apparatus Service 16 0.074 % $284 $284 $30 $314 FD602 Sewer Fund 1,743 8.102 % $30,913 $30,913 $3,320 $34,233 Total 21,503 100.000 % $381,408 $381,408 $39,015 $420,423 (A) Alloc basis: Number of Physical & Virtual Servers/Appliances by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:

Page 627 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Network Support
Detail page 104
Schedule 8.009
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 20 0.631 % $2,739 $2,739 $2,739 Economic Development 4 0.126 % $548 $548 $66 $614 Natural Resource Protection 12 0.379 % $1,644 $1,644 $197 $1,841 City Attorney 45 1.420 % $6,164 $6,164 $6,164 City Clerk 70 2.209 % $9,588 $9,588 $9,588 Finance 56 1.767 % $7,670 $7,670 $7,670 Information Services 26 0.820 % $3,561 $3,561 $427 $3,988 Human Resources 47 1.483 % $6,438 $6,438 $772 $7,210 Community Development Admin 49 1.546 % $6,712 $6,712 $805 $7,517 Development Review 52 1.641 % $7,122 $7,122 $854 $7,976 Building and Safety 32 1.010 % $4,383 $4,383 $526 $4,909 Public Works Administration 34 1.073 % $4,657 $4,657 $559 $5,216 Parks Maintenance 19 0.600 % $2,602 $2,602 $312 $2,914 Facilities Maintenance 15 0.473 % $2,055 $2,055 $246 $2,301 Streets Maintenance 19 0.600 % $2,602 $2,602 $312 $2,914 Traffic Signals & Lighting 11 0.347 % $1,507 $1,507 $181 $1,688 Fleet 17 0.536 % $2,328 $2,328 $279 $2,607 City Administration 23 0.726 % $3,150 $3,150 $3,150 Transportation/Plan Engineering 23 0.726 % $3,150 $3,150 $378 $3,528 Recreation Administration 19 0.600 % $2,602 $2,602 $312 $2,914 Recreation Facilities 55 1.736 % $7,533 $7,533 $904 $8,437 Youth Services 32 1.010 % $4,383 $4,383 $526 $4,909 Community Services 19 0.600 % $2,602 $2,602 $312 $2,914 Ranger Program 28 0.884 % $3,835 $3,835 $460 $4,295 Aquatics 29 0.915 % $3,972 $3,972 $476 $4,448 Golf Course 14 0.442 % $1,918 $1,918 $230 $2,148 Police Administration 51 1.609 % $6,985 $6,985 $838 $7,823 Patrol 150 4.733 % $20,545 $20,545 $2,464 $23,009 Investigations 36 1.136 % $4,931 $4,931 $591 $5,522 Police Support Services 329 10.382 % $45,063 $45,063 $5,405 $50,468 Neighborhood Services 16 0.505 % $2,192 $2,192 $263 $2,455 Traffic Safety 28 0.884 % $3,835 $3,835 $460 $4,295 Fire Administration 24 0.757 % $3,287 $3,287 $394 $3,681 Emergency Response 246 7.763 % $33,695 $33,695 $4,042 $37,737 Hazard Prevention 29 0.915 % $3,972 $3,972 $476 $4,448 FD601 Water Fund 204 6.437 % $27,942 $27,942 $3,352 $31,294 FD611 Parking Fund 248 7.826 % $33,968 $33,968 $4,075 $38,043 FD621Transit Fund 26 0.820 % $3,561 $3,561 $427 $3,988 FD705 Whale Rock Fund 31 0.978 % $4,246 $4,246 $509 $4,755 Stormwater and Flood Control 3 0.095 % $411 $411 $49 $460 CIP Project Engineering 52 1.641 % $7,122 $7,122 $854 $7,976

Page 628 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Network Support
Detail page 105
Schedule 8.009
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedTourism and Bid Promotion 4 0.126 % $548 $548 $66 $614 Urban Forest Services 2 0.063 % $274 $274 $33 $307 Swim Center Maintenance 14 0.442 % $1,918 $1,918 $230 $2,148 FD208 Tourism Bid Fund 1 0.032 % $137 $137 $16 $153 All Other 668 21.079 % $91,496 $91,496 $10,975 $102,471 FD602 Sewer Fund 237 7.477 % $32,464 $32,464 $3,897 $36,361 Total 3,169 100.000 % $434,057 $434,057 $48,550 $482,607 (A) Alloc basis: Number of Dedicated Ethernet Switch Ports by Fund/Department/Division Source:

Page 629 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Radios
Detail page 106
Schedule 8.010
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Administration 1 0.284 % $194 $194 $194 Police Administration 5 1.420 % $970 $970 $133 $1,103 Fire Administration 5 1.420 % $970 $970 $133 $1,103 FD601 Water Fund 32 9.091 % $6,205 $6,205 $849 $7,054 Stormwater and Flood Control 1 0.284 % $194 $194 $27 $221 FD611 Parking Fund 5 1.420 % $970 $970 $133 $1,103 FD621Transit Fund 28 7.955 % $5,429 $5,429 $743 $6,172 Recreation Facilities 2 0.568 % $388 $388 $53 $441 Building and Safety 4 1.136 % $776 $776 $106 $882 Parks Maintenance 15 4.261 % $2,909 $2,909 $398 $3,307 Traffic Signals & Lighting 2 0.568 % $388 $388 $53 $441 Ranger Program 3 0.852 % $582 $582 $80 $662 Patrol 68 19.318 % $13,186 $13,186 $1,803 $14,989 Investigations 24 6.818 % $4,654 $4,654 $637 $5,291 Police Support Services 7 1.989 % $1,357 $1,357 $186 $1,543 Neighborhood Services 6 1.705 % $1,163 $1,163 $159 $1,322 Traffic Safety 11 3.125 % $2,133 $2,133 $292 $2,425 Emergency Response 77 21.875 % $14,931 $14,931 $2,042 $16,973 Hazard Prevention 10 2.841 % $1,939 $1,939 $265 $2,204 Economic Development 1 0.284 % $194 $194 $27 $221 Streets Maintenance 12 3.409 % $2,327 $2,327 $318 $2,645 Fleet 2 0.568 % $388 $388 $53 $441 CIP Project Engineering 7 1.989 % $1,357 $1,357 $186 $1,543 Urban Forest Services 2 0.568 % $388 $388 $53 $441 Facilities Maintenance 5 1.420 % $970 $970 $133 $1,103 All Other 2 0.568 % $388 $388 $53 $441 FD602 Sewer Fund 15 4.264 % $2,905 $2,905 $394 $3,299 Total 352 100.000 % $68,255 $68,255 $9,309 $77,564 (A) Alloc basis: Number of Assigned Radios by Fund/DepartmentSource:

Page 630 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Telemetry
Detail page 107
Schedule 8.011
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 34 54.839 % $1,223 $1,223 $256 $1,479 FD602 Sewer Fund 24 38.710 % $864 $864 $181 $1,045 FD705 Whale Rock Fund 4 6.451 % $144 $144 $30 $174 Total 62 100.000 % $2,231 $2,231 $467 $2,698 (A) Alloc basis: Number of Controllers by Fund/Div/DeptSource:

Page 631 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Cell Phones
Detail page 108
Schedule 8.012
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPublic Works AdministrationCity Council 2 7.692 % $17,048 $17,048 $17,048 FD601 Water Fund 4 15.385 % $34,097 $34,097 $1,634 $35,731 FD602 Sewer Fund 1 3.846 % $8,524 $8,524 $409 $8,933 Parks Maintenance 1 3.846 % $8,524 $8,524 $409 $8,933 Streets Maintenance 1 3.846 % $8,524 $8,524 $409 $8,933 Traffic Signals & Lighting 1 3.846 % $8,524 $8,524 $409 $8,933 Youth Services 9 34.615 % $76,718 $76,718 $3,677 $80,395 AquaticsCommunity Development Admin 1 3.846 % $8,524 $8,524 $409 $8,933 Urban Forest Services 1 3.846 % $8,524 $8,524 $409 $8,933 FD705 Whale Rock Fund 1 3.846 % $8,524 $8,524 $409 $8,933 Investigations 1 3.846 % $8,524 $8,524 $409 $8,933 Patrol 2 7.692 % $17,048 $17,048 $817 $17,865 Long Range Planning 1 3.848 % $8,527 $8,527 $406 $8,933 Total 26 100.000 % $221,630 $221,630 $9,806 $231,436 (A) Alloc basis: Number of Cell Phones and Smart Phones Fund/Division/DepartmentSource:

Page 632 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Cellular Data Services
Detail page 109
Schedule 8.013
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedNatural Resource Protection 1 0.227 % $4 $4 $1 $5 Finance 3 0.680 % $11 $11 $11 Information Services 6 1.361 % $21 $21 $9 $30 Human Resources 2 0.454 % $7 $7 $3 $10 Building and Safety 14 3.175 % $49 $49 $21 $70 Public Works Administration 4 0.907 % $14 $14 $6 $20 Parks Maintenance 15 3.401 % $53 $53 $22 $75 Streets Maintenance 10 2.268 % $35 $35 $15 $50 Fleet 2 0.454 % $7 $7 $3 $10 Police Administration 6 1.361 % $21 $21 $9 $30 Patrol 66 14.966 % $233 $233 $97 $330 Investigations 25 5.669 % $88 $88 $37 $125 Police Support Services 4 0.907 % $14 $14 $6 $20 Fire Administration 11 2.494 % $39 $39 $16 $55 Emergency Response 42 9.524 % $148 $148 $62 $210 Hazard Prevention 11 2.494 % $39 $39 $16 $55 FD601 Water Fund 52 11.791 % $183 $183 $76 $259 FD602 Sewer Fund 49 11.111 % $173 $173 $72 $245 FD621Transit Fund 1 0.227 % $4 $4 $1 $5 City Administration 1 0.227 % $4 $4 $4 Ranger Program 6 1.361 % $21 $21 $9 $30 Community Development Admin 2 0.454 % $7 $7 $3 $10 Traffic Signals & Lighting 3 0.680 % $11 $11 $4 $15 Neighborhood Services 2 0.454 % $7 $7 $3 $10 FD611 Parking Fund 15 3.401 % $53 $53 $22 $75 City Attorney 3 0.680 % $11 $11 $11 Youth Services 13 2.948 % $46 $46 $19 $65 City Clerk 1 0.227 % $4 $4 $4 Traffic Safety 2 0.454 % $7 $7 $3 $10 Fire Apparatus Service 1 0.227 % $4 $4 $1 $5 Facilities Maintenance 5 1.134 % $18 $18 $7 $25 City Council 10 2.268 % $35 $35 $35 CIP Project Engineering 11 2.494 % $39 $39 $16 $55 Urban Forest Services 5 1.134 % $18 $18 $7 $25 Recreation Administration 2 0.454 % $7 $7 $3 $10 Golf Course 3 0.680 % $11 $11 $4 $15 FD705 Whale Rock Fund 5 1.134 % $18 $18 $7 $25 All Other 19 4.308 % $67 $67 $28 $95 Economic Development 2 0.454 % $7 $7 $3 $10 Community Services Group 2 0.454 % $7 $7 $7 Risk Management 1 0.227 % $4 $4 $1 $5

Page 633 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Cellular Data Services
Detail page 110
Schedule 8.013
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedRecreation Facilities 1 0.227 % $4 $4 $1 $5 Aquatics 1 0.227 % $4 $4 $1 $5 Stormwater and Flood Control 1 0.221 % ($3) ($3) $5 $2 Total 441 100.000 % $1,554 $1,554 $619 $2,173 (A) Alloc basis: Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/DepartmentSource:

Page 634 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Telephones
Detail page 111
Schedule 8.014
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPublic Works Administration 390 3.641 % $6,858 $6,858 $324 $7,182Recreation Administration 190 1.774 % $3,341 $3,341 $158 $3,499 Transportation/Plan Engineering 80 0.747 % $1,407 $1,407 $67 $1,474 City Administration 120 1.120 % $2,110 $2,110 $2,110 City Attorney 110 1.027 % $1,934 $1,934 $1,934 City Clerk 220 2.054 % $3,869 $3,869 $3,869 Human Resources 180 1.681 % $3,165 $3,165 $150 $3,315 Finance 330 3.081 % $5,803 $5,803 $5,803 Facilities Maintenance 340 3.175 % $5,979 $5,979 $283 $6,262 Fleet 30 0.280 % $528 $528 $25 $553 Police Administration 820 7.656 % $14,420 $14,420 $682 $15,102 Fire Administration 130 1.214 % $2,286 $2,286 $108 $2,394 FD601 Water Fund 650 6.069 % $11,431 $11,431 $541 $11,972 FD602 Sewer Fund 570 5.322 % $10,024 $10,024 $474 $10,498 FD611 Parking Fund 740 6.909 % $13,013 $13,013 $615 $13,628 FD621Transit Fund 100 0.934 % $1,759 $1,759 $83 $1,842 Recreation Facilities 250 2.334 % $4,396 $4,396 $208 $4,604 Long Range Planning 90 0.840 % $1,583 $1,583 $75 $1,658 Building and Safety 230 2.148 % $4,045 $4,045 $191 $4,236 Development Review 130 1.214 % $2,286 $2,286 $108 $2,394 Economic Development 10 0.093 % $176 $176 $8 $184 Natural Resource Protection 30 0.280 % $528 $528 $25 $553 Information Services 80 0.747 % $1,407 $1,407 $67 $1,474 Community Development Admin 160 1.494 % $2,814 $2,814 $133 $2,947Parks Maintenance 620 5.789 % $10,903 $10,903 $516 $11,419 Streets Maintenance 90 0.840 % $1,583 $1,583 $75 $1,658 Traffic Signals & Lighting 30 0.280 % $528 $528 $25 $553 Youth Services 100 0.934 % $1,759 $1,759 $83 $1,842 Community Services 80 0.747 % $1,407 $1,407 $67 $1,474 Ranger Program 40 0.373 % $703 $703 $33 $736 Aquatics 240 2.241 % $4,221 $4,221 $200 $4,421 Patrol 800 7.470 % $14,068 $14,068 $665 $14,733 Investigations 240 2.241 % $4,221 $4,221 $200 $4,421 Police Support Services 565 5.275 % $9,936 $9,936 $470 $10,406 Neighborhood Services 60 0.560 % $1,055 $1,055 $50 $1,105 Traffic Safety 10 0.093 % $176 $176 $8 $184 Emergency Response 825 7.703 % $14,508 $14,508 $686 $15,194 Hazard Prevention 150 1.401 % $2,638 $2,638 $125 $2,763 Golf Course 80 0.747 % $1,407 $1,407 $67 $1,474 Fire Apparatus Service 10 0.093 % $176 $176 $8 $184 City Council 60 0.560 % $1,055 $1,055 $1,055

Page 635 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Telephones
Detail page 112
Schedule 8.014
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCIP Project Engineering 240 2.241 % $4,221 $4,221 $200 $4,421 Urban Forest Services 110 1.027 % $1,934 $1,934 $91 $2,025 Swim Center Maintenance 10 0.093 % $176 $176 $8 $184 FD705 Whale Rock Fund 50 0.467 % $879 $879 $42 $921 All Other 200 1.867 % $3,517 $3,517 $166 $3,683 Housing Policy/Homelessness 40 0.373 % $703 $703 $33 $736 Wellness Program 10 0.093 % $176 $176 $8 $184 Community Services Group 40 0.373 % $703 $703 $703 Tourism and Bid Promotion 10 0.093 % $176 $176 $8 $184 Solid Waste Recycling 20 0.192 % $351 $351 $16 $367 Total 10,710 100.000 % $188,342 $188,342 $8,175 $196,517 (A) Alloc basis: Number of Telephones by Fund/DepartmentSource:

Page 636 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Cuesta
Detail page 113
Schedule 8.015
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD602 Sewer Fund 1 100.000 % $2,967 $2,967 $116 $3,083 Total 1 100.000 % $2,967 $2,967 $116 $3,083 (A) Alloc basis:Source:

Page 637 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
South Hills
Detail page 114
Schedule 8.016
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 300 23.077 % $21,756 $21,756 $2,716 $24,472Fire Administration 200 15.385 % $14,504 $14,504 $1,811 $16,315 FD601 Water Fund 150 11.538 % $10,878 $10,878 $1,358 $12,236 FD602 Sewer Fund 150 11.538 % $10,878 $10,878 $1,358 $12,236 Public Works Administration 200 15.385 % $14,504 $14,504 $1,811 $16,315 Traffic Signals & Lighting 100 7.692 % $7,252 $7,252 $905 $8,157 FD621Transit Fund 200 15.385 % $14,502 $14,502 $1,812 $16,314 Total 1,300 100.000 % $94,274 $94,274 $11,771 $106,045 (A) Alloc basis: Number of Radio Repeaters by Fund/Department/DivisionSource:

Page 638 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Tassajara
Detail page 115
Schedule 8.017
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 2 28.571 % $15,347 $15,347 $730 $16,077 Fire Administration 2 28.571 % $15,347 $15,347 $730 $16,077 Public Works Administration 1 14.286 % $7,674 $7,674 $365 $8,039 FD705 Whale Rock Fund 2 28.572 % $15,347 $15,347 $730 $16,077 Total 7 100.000 % $53,715 $53,715 $2,555 $56,270 (A) Alloc basis: Number of Radio Repeaters by Fund/Department/DivisionSource:

Page 639 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Direct Dept Exp
Detail page 116
Schedule 8.018
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 1,640 16.161 % $2,028 $2,028 $79 $2,107 FD602 Sewer Fund 1,639 16.151 % $2,027 $2,027 $79 $2,106 Community Development Admin 6,869 67.688 % $8,493 $8,493 $332 $8,825 Total 10,148 100.000 % $12,548 $12,548 $490 $13,038 (A) Alloc basis:Source:

Page 640 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Departmental Cost
Allocation Summary
Detail page 117
Schedule 8.019
2021
Total Network
Services &
Desktop
Support
Enterprise Apps MDC Support Tablet Support Server Support Network Support
Radios Telemetry
City Council $38,781 $4,483 $12,481 $248 $692 $2,739 City Administration $22,151 $5,380 $9,984 $495 $834 $3,150 $194 Community Services Group $7,594 $1,793 $4,992 $99 City Attorney $24,234 $7,173 $7,488 $347 $1,117 $6,164 City Clerk $29,653 $3,587 $9,984 $297 $2,324 $9,588 Finance $71,725 $12,554 $32,449 $644 $12,594 $7,670 Network Services $18,721 $18,721 Information Services $58,532 $9,350 $22,156 $441 $21,093 $3,988 Human Resources $41,128 $11,811 $16,113 $823 $1,846 $7,210 Risk Management $5 Wellness Program $184 Public Works Administration $64,134 $5,905 $16,113 $493 $4,851 $5,216 Facilities Maintenance $34,576 $2,953 $13,428 $177 $8,327 $2,301 $1,103 Fleet $24,463 $3,937 $12,084 $295 $4,536 $2,607 $441 CIP Project Engineering $81,680 $19,685 $40,283 $706 $7,011 $7,976 $1,543 Transportation/Plan Engineering $41,364 $8,858 $16,113 $177 $11,214 $3,528 Economic Development $4,915 $985 $2,685 $59 $157 $614 $221 Natural Resource Protection $14,057 $2,953 $8,056 $177 $472 $1,841 Tourism and Bid Promotion $6,511 $739 $4,699 $118 $157 $614 Community Promotion $917 $246 $671 Community Development Admin $59,742 $4,921 $13,428 $415 $12,746 $7,517 Commissions & Committees $13,780 $13,780 Development Review $67,594 $9,843 $34,911 $647 $11,823 $7,976 Long Range Planning $28,499 $6,890 $118 $10,900 Building and Safety $65,379 $12,302 $30,883 $353 $11,744 $4,909 $882 Housing Policy/Homelessness $6,551 $2,953 $2,685 $177 Parks Maintenance $78,802 $13,780 $32,226 $59 $6,089 $2,914 $3,307 Swim Center Maintenance $11,227 $1,968 $2,685 $4,242 $2,148 Urban Forest Services $26,350 $1,968 $8,056 $353 $4,242 $307 $441 Streets Maintenance $62,184 $10,826 $29,541 $5,617 $2,914 $2,645Traffic Signals & Lighting $37,260 $1,968 $5,371 $10,134 $1,688 $441 Stormwater and Flood Control $25,715 $3,937 $16,489 $70 $4,536 $460 $221 Solid Waste Recycling $4,485 $981 $2,961 $176 Recreation Administration $24,428 $5,905 $10,742 $435 $923 $2,914 Recreation Facilities $18,513 $1,968 $2,685 $59 $314 $8,437 $441Youth Services $104,192 $9,843 $5,371 $235 $1,532 $4,909 Community Services $16,764 $5,905 $5,371 $177 $923 $2,914 Ranger Program $24,208 $8,858 $8,056 $177 $1,394 $4,295 $662 Aquatics $18,564 $5,905 $2,685 $177 $923 $4,448

Page 641 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Departmental Cost
Allocation Summary
Detail page 118
Schedule 8.019
2021
Cell Phones Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp City Council $17,048 $35 $1,055 City Administration $4 $2,110 Community Services Group $7 $703 City Attorney $11 $1,934 City Clerk $4 $3,869 Finance $11 $5,803 Network ServicesInformation Services $30 $1,474 Human Resources $10 $3,315 Risk Management $5 Wellness Program $184 Public Works Administration $20 $7,182 $16,315 $8,039 Facilities Maintenance $25 $6,262 Fleet $10 $553 CIP Project Engineering $55 $4,421 Transportation/Plan Engineering $1,474 Economic Development $10 $184 Natural Resource Protection $5 $553 Tourism and Bid Promotion $184 Community PromotionCommunity Development Admin $8,933 $10 $2,947 $8,825 Commissions & CommitteesDevelopment Review $2,394 Long Range Planning $8,933 $1,658 Building and Safety $70 $4,236 Housing Policy/Homelessness $736 Parks Maintenance $8,933 $75 $11,419 Swim Center Maintenance $184 Urban Forest Services $8,933 $25 $2,025 Streets Maintenance $8,933 $50 $1,658 Traffic Signals & Lighting $8,933 $15 $553 $8,157 Stormwater and Flood Control $2 Solid Waste Recycling $367 Recreation Administration $10 $3,499 Recreation Facilities $5 $4,604 Youth Services $80,395 $65 $1,842 Community Services $1,474 Ranger Program $30 $736 Aquatics $5 $4,421

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04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Departmental Cost
Allocation Summary
Detail page 119
Schedule 8.019
2021
Total Network
Services &
Desktop
Support
Enterprise Apps MDC Support Tablet Support Server Support Network Support
Radios Telemetry
Golf Course $21,266 $5,905 $10,742 $59 $923 $2,148 Police Administration $93,497 $9,843 $17,456 $59 $1,532 $7,823 $1,103 Patrol $323,615 $41,338 $115,477 $83,521 $12,353 $23,009 $14,989Investigations $90,636 $12,795 $45,654 $7,895 $5,522 $5,291 Police Support Services $136,206 $17,716 $51,025 $295 $4,733 $50,468 $1,543 Neighborhood Services $21,439 $6,890 $2,685 $6,972 $2,455 $1,322Traffic Safety $24,690 $985 $10,742 $6,049 $4,295 $2,425 Fire Administration $55,208 $3,937 $10,742 $295 $609 $3,681 $1,103 Emergency Response $279,262 $47,244 $120,849 $25,520 $295 $15,240 $37,737 $16,973 Hazard Prevention $41,910 $6,397 $14,771 $353 $10,919 $4,448 $2,204 Fire Apparatus Service $8,077 $1,968 $5,371 $235 $314 FD208 Tourism Bid Fund $153 $153 FD601 Water Fund $255,801 $34,448 $86,178 $2,130 $30,913 $31,294 $7,054 $1,479 FD602 Sewer Fund $231,060 $29,527 $87,790 $1,704 $34,233 $36,361 $3,299 $1,045 FD611 Parking Fund $98,015 $13,780 $24,170 $4,640 $416 $2,160 $38,043 $1,103 FD621Transit Fund $47,775 $2,953 $8,056 $118 $8,327 $3,988 $6,172 FD705 Whale Rock Fund $58,835 $2,953 $10,742 $36 $14,219 $4,755 $174 FD711 Hazardous Mat Task Force Fund $985 $985 All Other $214,680 $9,350 $915 $97,725 $102,471 $441 Total $3,282,672 $475,907 $1,085,096 $113,681 $16,134 $420,423 $482,607 $77,564 $2,698

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04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Departmental Cost
Allocation Summary
Detail page 120
Schedule 8.019
2021
Cell Phones Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp Golf Course $15 $1,474 Police Administration $30 $15,102 $24,472 $16,077 Patrol $17,865 $330 $14,733 Investigations $8,933 $125 $4,421 Police Support Services $20 $10,406 Neighborhood Services $10 $1,105 Traffic Safety $10 $184 Fire Administration $55 $2,394 $16,315 $16,077 Emergency Response $210 $15,194 Hazard Prevention $55 $2,763 Fire Apparatus Service $5 $184 FD208 Tourism Bid FundFD601 Water Fund $35,731 $259 $11,972 $12,236 $2,107 FD602 Sewer Fund $8,933 $245 $10,498 $3,083 $12,236 $2,106 FD611 Parking Fund $75 $13,628 FD621Transit Fund $5 $1,842 $16,314 FD705 Whale Rock Fund $8,933 $25 $921 $16,077 FD711 Hazardous Mat Task Force FundAll Other $95 $3,683 Total $231,436 $2,173 $196,517 $3,083 $106,045 $56,270 $13,038

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

SCHEDULE 9.01

INFORMATION SERVICES

NATURE AND EXTENT OF SERVICE
The Information Services department is responsible for operating and maintaining the City's geographic information system (GIS), enterprise databases, and enterprise applications that are essential for City’s operations. Enterprise Application such as Cityworks and EnerGov rely heavily on GIS and SQL Database to function properly. Program mission is to provide accurate and comprehensive information services for managing resources, make informed decisions, and expediting the work processes.

Costs are allocated as follows:
 Information Services – These costs are related to GIS, database, and enterprise application activities and system expenditures related to keeping the Information Services current and functioning for the needs of the City. Costs are allocated based on an estimate of time spent by fund/department/division.
 Enterprise Apps – Enterprise Application consists of the based programs available to all City computer users such as email, word processing, and spreadsheet applications. These costs are allocated based upon the total FTE’s by fund/department/division.

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04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Information Services
Costs to be allocated
Detail page 122
Schedule 9.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,105,991 $1,105,991 Allocated additions: 10000000 - Building Charge $4,806 $4,806 1011001 - City Administration $46,671 $12,552 $59,223 1011501 - City Attorney $12,515 $1,682 $14,197 1011021 - City Clerk $2,738 $539 $3,277 1012000 - Finance $17,465 $3,350 $20,815 1011101 - Network Services $53,521 $5,011 $58,532 1011103 - Information Services $11,775 $11,775 1012006 - Finance Support Services $1,194 $1,194 1013001 - Human Resources $29,619 $29,619 1013003 - Wellness Program $204 $204 1015005 - Facilities Maintenance $7,721 $7,721 8020000 - Insurance ISF Fund $69,647 $69,647 Total allocated additions: $137,716 $143,294 $281,010 $281,010 Total to be allocated $1,243,707 $143,294 $1,387,001

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Information Services
Schedule of costs to be
allocated by function
Detail page 123
Schedule 9.003
2021
Total General & Admin Information Services Enterprise Apps Wages & BenefitsSALARIES & WAGES $704,487 $89,681 $327,798 $287,008 FRINGE BENEFITS $303,425 $38,626 $141,184 $123,615 Other Expense and CostSERVICES & SUPPLIES $98,079 $12,485 $45,636 $39,958 Departmental Expenditures $1,105,991 $140,792 $514,618 $450,581 Additions: 1stOther $137,716 $137,716 Functional Cost $1,243,707 $278,508 $514,618 $450,581 Reallocate Admin ($278,508) $148,493 $130,015 Allocable Costs $1,243,707 $663,111 $580,596 1st Allocation $1,243,707 $663,111 $580,596 Additions: 2ndOther $143,294 $143,294 Functional Cost $143,294 $143,294 Reallocate Admin ($143,294) $76,400 $66,894 Allocable Costs $143,294 $76,400 $66,894 2nd Allocation $143,294 $76,400 $66,894 Total allocated $1,387,001 $739,511 $647,490

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Information Services
Detail allocation of
Information Services
Detail page 124
Schedule 9.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedNetwork Services 356 7.651 % $50,734 $50,734 $50,734 Public Works Administration 178 3.825 % $25,367 $25,367 $3,594 $28,961 Community Development Admin 1,481 31.829 % $211,061 $211,061 $29,902 $240,963 FD601 Water Fund 174 3.740 % $24,797 $24,797 $3,513 $28,310 FD602 Sewer Fund 174 3.740 % $24,797 $24,797 $3,513 $28,310 Fire Administration 414 8.897 % $59,000 $59,000 $8,359 $67,359 Police Administration 679 14.593 % $96,766 $96,766 $13,709 $110,475 Recreation Administration 135 2.901 % $19,239 $19,239 $2,726 $21,965 City Administration 412 8.855 % $58,715 $58,715 $58,715 City Attorney 101 2.171 % $14,394 $14,394 $14,394 Stormwater and Flood Control 322 6.920 % $45,889 $45,889 $6,501 $52,390 FD705 Whale Rock Fund 15 0.322 % $2,138 $2,138 $303 $2,441 FD621Transit Fund 50 1.075 % $7,126 $7,126 $1,010 $8,136 FD611 Parking Fund 116 2.493 % $16,531 $16,531 $2,342 $18,873 All Other 46 0.988 % $6,557 $6,557 $928 $7,485 Total 4,653 100.000 % $663,111 $663,111 $76,400 $739,511 (A) Alloc basis: Estimate of Time by Department/Fund (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:

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City of San Luis Obispo, CA Central Service Cost Allocation Information Services
Detail allocation of
Enterprise Apps
Detail page 125
Schedule 9.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.738 % $4,282 $4,282 $557 $4,839 Facilities Maintenance 500 1.229 % $7,137 $7,137 $929 $8,066 Streets Maintenance 1,100 2.704 % $15,701 $15,701 $2,044 $17,745 Stormwater and Flood Control 614 1.509 % $8,764 $8,764 $1,141 $9,905 Traffic Signals & Lighting 200 0.492 % $2,855 $2,855 $372 $3,227 Transportation/Plan Engineering 600 1.475 % $8,564 $8,564 $1,115 $9,679 Recreation Administration 400 0.983 % $5,709 $5,709 $743 $6,452 Recreation Facilities 100 0.246 % $1,427 $1,427 $186 $1,613 Youth Services 200 0.492 % $2,855 $2,855 $372 $3,227 Community Services 200 0.492 % $2,855 $2,855 $372 $3,227 Ranger Program 300 0.738 % $4,282 $4,282 $557 $4,839 Aquatics 100 0.246 % $1,427 $1,427 $186 $1,613 Golf Course 400 0.983 % $5,709 $5,709 $743 $6,452 Police Administration 650 1.598 % $9,278 $9,278 $1,208 $10,486 Patrol 4,300 10.571 % $61,375 $61,375 $7,990 $69,365 Investigations 1,700 4.179 % $24,265 $24,265 $3,159 $27,424 Police Support Services 1,900 4.671 % $27,119 $27,119 $3,530 $30,649 Neighborhood Services 100 0.246 % $1,427 $1,427 $186 $1,613 Traffic Safety 400 0.983 % $5,709 $5,709 $743 $6,452 Fire Administration 400 0.983 % $5,709 $5,709 $743 $6,452 Emergency Response 4,500 11.063 % $64,230 $64,230 $8,361 $72,591 Hazard Prevention 550 1.352 % $7,850 $7,850 $1,022 $8,872 FD601 Water Fund 3,209 7.889 % $45,803 $45,803 $5,963 $51,766 FD602 Sewer Fund 3,269 8.036 % $46,659 $46,659 $6,074 $52,733 FD621Transit Fund 300 0.738 % $4,282 $4,282 $557 $4,839 FD705 Whale Rock Fund 400 0.983 % $5,709 $5,709 $743 $6,452 City Administration 400 0.983 % $5,709 $5,709 $5,709 Economic Development 100 0.246 % $1,427 $1,427 $186 $1,613 Natural Resource Protection 300 0.738 % $4,282 $4,282 $557 $4,839Community Promotion 25 0.061 % $357 $357 $46 $403 City Attorney 300 0.738 % $4,282 $4,282 $4,282 City Clerk 400 0.983 % $5,709 $5,709 $5,709 Finance 1,300 3.196 % $18,555 $18,555 $18,555 Network Services 750 1.844 % $10,705 $10,705 $10,705 Information Services 825 2.028 % $11,775 $11,775 $11,775 Human Resources 600 1.475 % $8,564 $8,564 $1,115 $9,679 Community Development Admin 500 1.229 % $7,137 $7,137 $929 $8,066Building and Safety 1,150 2.827 % $16,414 $16,414 $2,137 $18,551 Public Works Administration 600 1.475 % $8,564 $8,564 $1,115 $9,679 Parks Maintenance 1,200 2.950 % $17,128 $17,128 $2,230 $19,358 Swim Center Maintenance 100 0.246 % $1,427 $1,427 $186 $1,613

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IVA/Cap95
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City of San Luis Obispo, CA Central Service Cost Allocation Information Services
Detail allocation of
Enterprise Apps
Detail page 126
Schedule 9.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Apparatus Service 200 0.492 % $2,855 $2,855 $372 $3,227 Fleet 450 1.106 % $6,423 $6,423 $836 $7,259 FD611 Parking Fund 900 2.213 % $12,846 $12,846 $1,672 $14,518 CIP Project Engineering 1,500 3.688 % $21,410 $21,410 $2,787 $24,197 Development Review 1,300 3.196 % $18,555 $18,555 $2,415 $20,970 City Council 500 1.229 % $7,137 $7,137 $7,137 Tourism and Bid Promotion 175 0.430 % $2,498 $2,498 $325 $2,823 Community Services Group 200 0.492 % $2,855 $2,855 $2,855 Housing Policy/Homelessness 100 0.246 % $1,427 $1,427 $186 $1,613Solid Waste Recycling 110 0.270 % $1,573 $1,573 $204 $1,777 Total 40,677 100.000 % $580,596 $580,596 $66,894 $647,490 (A) Alloc basis:Source:

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Information Services
Departmental Cost
Allocation Summary
Detail page 127
Schedule 9.006
2021
Total Information Services Enterprise Apps
City Council $7,137 $7,137 City Administration $64,424 $58,715 $5,709 Community Services Group $2,855 $2,855 City Attorney $18,676 $14,394 $4,282 City Clerk $5,709 $5,709 Finance $18,555 $18,555 Network Services $61,439 $50,734 $10,705 Information Services $11,775 $11,775 Human Resources $9,679 $9,679 Public Works Administration $38,640 $28,961 $9,679 Facilities Maintenance $8,066 $8,066 Fleet $7,259 $7,259 CIP Project Engineering $24,197 $24,197 Transportation/Plan Engineering $9,679 $9,679 Economic Development $1,613 $1,613 Natural Resource Protection $4,839 $4,839 Tourism and Bid Promotion $2,823 $2,823 Community Promotion $403 $403 Community Development Admin $249,029 $240,963 $8,066 Development Review $20,970 $20,970 Building and Safety $18,551 $18,551 Housing Policy/Homelessness $1,613 $1,613 Parks Maintenance $19,358 $19,358 Swim Center Maintenance $1,613 $1,613 Urban Forest Services $4,839 $4,839 Streets Maintenance $17,745 $17,745 Traffic Signals & Lighting $3,227 $3,227 Stormwater and Flood Control $62,295 $52,390 $9,905 Solid Waste Recycling $1,777 $1,777 Recreation Administration $28,417 $21,965 $6,452 Recreation Facilities $1,613 $1,613 Youth Services $3,227 $3,227 Community Services $3,227 $3,227 Ranger Program $4,839 $4,839 Aquatics $1,613 $1,613 Golf Course $6,452 $6,452 Police Administration $120,961 $110,475 $10,486 Patrol $69,365 $69,365 Investigations $27,424 $27,424 Police Support Services $30,649 $30,649 Neighborhood Services $1,613 $1,613

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Departmental Cost
Allocation Summary
Detail page 128
Schedule 9.006
2021
Total Information Services Enterprise Apps
Traffic Safety $6,452 $6,452 Fire Administration $73,811 $67,359 $6,452 Emergency Response $72,591 $72,591 Hazard Prevention $8,872 $8,872 Fire Apparatus Service $3,227 $3,227 FD601 Water Fund $80,076 $28,310 $51,766 FD602 Sewer Fund $81,043 $28,310 $52,733 FD611 Parking Fund $33,391 $18,873 $14,518 FD621Transit Fund $12,975 $8,136 $4,839 FD705 Whale Rock Fund $8,893 $2,441 $6,452 All Other $7,485 $7,485 Total $1,387,001 $739,511 $647,490

Page 652 of 1294 ends

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

SCHEDULE 10.01

FINANCE SUPPORT SERVICES

NATURE AND EXTENT OF SERVICE
The Finance Support Services Division is responsible for administering and accounting for indirect costs not easily charged to operating programs or projects. This program has four major activities: copier maintenance and supplies, postage, city-wide memberships, and funding a minor amount of unforeseen costs during the course of each budget year with the City Manager’s approval.

Costs are allocated as follows:
 General Support Services – These costs are not specifically identified with a particular fund or program. Certain eligible costs are allocated based on total operating expenditures by fund/department/division.  Parking – These costs represent the annual charge to various programs by the Parking Enterprise Fund to allow staff to park their cityowned, assigned vehicles in one of the parking structures. Programs that pay their own parking fees are not included in the calculation.

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04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance Support Services
Costs to be allocated
Detail page 130
Schedule 10.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $133,712 $133,712 Allocated additions: 1011001 - City Administration $1,546 $417 $1,963 1011501 - City Attorney $1,513 $204 $1,717 1012000 - Finance $6,572 $1,012 $7,584 1013001 - Human Resources $108 $108 8020000 - Insurance ISF Fund $378 $378 Total allocated additions: $9,631 $2,119 $11,750 $11,750 Total to be allocated $143,343 $2,119 $145,462

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04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance Support Services
Schedule of costs to be
allocated by function
Detail page 131
Schedule 10.003
2021
Total General & Admin General Support Services Parking
Other Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSUPPORT SERVICES $89,647 $89,647 PARKING $44,065 $44,065 Departmental Expenditures $133,712 $89,647 $44,065 Additions: 1stOther $9,631 $9,631 Functional Cost $143,343 $9,631 $89,647 $44,065 Reallocate Admin ($9,631) $6,457 $3,174 Allocable Costs $143,343 $96,104 $47,239 1st Allocation $143,343 $96,104 $47,239 Additions: 2ndOther $2,119 $2,119 Functional Cost $2,119 $2,119 Reallocate Admin ($2,119) $1,421 $698 Allocable Costs $2,119 $1,421 $698 2nd Allocation $2,119 $1,421 $698 Total allocated $145,462 $97,525 $47,937

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04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance Support Services
Detail allocation of
General Support Services
Detail page 132
Schedule 10.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 173,273 0.195 % $187 $187 $187 Cultural Activities 332,351 0.373 % $359 $359 $6 $365 Economic Development 588,878 0.662 % $636 $636 $10 $646 Natural Resource Protection 646,613 0.727 % $698 $698 $11 $709 Community Promotion 417,721 0.469 % $451 $451 $7 $458 City Attorney 964,100 1.083 % $1,041 $1,041 $1,041 City Clerk 567,513 0.638 % $613 $613 $613 Finance 1,795,348 2.017 % $1,939 $1,939 $1,939 Network Services 2,856,721 3.210 % $3,085 $3,085 $3,085 Human Resources 1,363,656 1.532 % $1,473 $1,473 $24 $1,497 Insurance ISF Fund 3,361,435 3.777 % $3,630 $3,630 $60 $3,690 Wellness Program 9,226 0.010 % $10 $10 $10 Community Development Admin 901,725 1.013 % $974 $974 $16 $990 Commissions & Committees 15,291 0.017 % $17 $17 $17 Development Review 2,507,040 2.817 % $2,707 $2,707 $44 $2,751 Building and Safety 2,506,262 2.816 % $2,706 $2,706 $44 $2,750 Public Works Administration 606,828 0.682 % $655 $655 $11 $666 Parks Maintenance 2,926,873 3.289 % $3,161 $3,161 $52 $3,213 Swim Center Maintenance 449,101 0.505 % $485 $485 $8 $493 Urban Forest Services 449,130 0.505 % $485 $485 $8 $493 Facilities Maintenance 1,231,266 1.384 % $1,330 $1,330 $22 $1,352Streets Maintenance 1,313,626 1.476 % $1,419 $1,419 $23 $1,442 Stormwater and Flood Control 944,270 1.061 % $1,020 $1,020 $17 $1,037 Traffic Signals & Lighting 553,073 0.621 % $597 $597 $10 $607 Fleet 1,011,969 1.137 % $1,093 $1,093 $18 $1,111 City Administration 1,115,952 1.254 % $1,205 $1,205 $1,205 Transportation/Plan Engineering 891,289 1.001 % $962 $962 $16 $978 Recreation Administration 759,597 0.854 % $820 $820 $13 $833 Recreation Facilities 234,614 0.264 % $253 $253 $4 $257 Youth Services 971,662 1.092 % $1,049 $1,049 $17 $1,066 Ranger Program 508,601 0.571 % $549 $549 $9 $558 Aquatics 579,746 0.651 % $626 $626 $10 $636 Police Administration 1,469,923 1.652 % $1,587 $1,587 $26 $1,613 Patrol 9,753,373 10.959 % $10,532 $10,532 $173 $10,705 Investigations 2,923,797 3.285 % $3,157 $3,157 $52 $3,209 Neighborhood Services 228,265 0.256 % $246 $246 $4 $250 Traffic Safety 862,135 0.969 % $931 $931 $15 $946 Fire Administration 1,258,603 1.414 % $1,359 $1,359 $22 $1,381 Emergency Response 11,494,300 12.915 % $12,412 $12,412 $204 $12,616 Hazard Prevention 735,525 0.826 % $794 $794 $13 $807 Training Services 82,496 0.093 % $89 $89 $1 $90

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City of San Luis Obispo, CA Central Service Cost Allocation Finance Support Services
Detail allocation of
General Support Services
Detail page 133
Schedule 10.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Station 38,314 0.043 % $41 $41 $1 $42 Disaster Assistance 38,550 0.043 % $42 $42 $1 $43 FD202 Downtown Bid Fund 249,074 0.280 % $269 $269 $4 $273 FD601 Water Fund 5,967,217 6.705 % $6,444 $6,444 $106 $6,550 FD611 Parking Fund 2,133,271 2.397 % $2,304 $2,304 $38 $2,342 FD602 Sewer Fund 6,945,877 7.805 % $7,501 $7,501 $123 $7,624 Golf Course 599,587 0.674 % $647 $647 $11 $658 FD705 Whale Rock Fund 960,111 1.079 % $1,037 $1,037 $17 $1,054 Information Services 1,105,991 1.243 % $1,194 $1,194 $1,194 FD208 Tourism Bid Fund 997,909 1.121 % $1,078 $1,078 $18 $1,096 FD621Transit Fund 691,854 0.777 % $747 $747 $12 $759 FD206 Law Enforcement Grant Fund 71,259 0.080 % $77 $77 $1 $78 Fire Apparatus Service 377,035 0.424 % $407 $407 $7 $414 Police Support Services 2,381,005 2.675 % $2,571 $2,571 $42 $2,613 Community Services 384,912 0.433 % $416 $416 $7 $423 FD711 Hazardous Mat Task Force Fund 102,220 0.115 % $110 $110 $2 $112 Human Relations 579,489 0.651 % $626 $626 $10 $636 CIP Project Engineering 2,269,244 2.550 % $2,450 $2,450 $40 $2,490 Community Services Group 315,986 0.355 % $341 $341 $341 Risk Management 1,598 0.002 % $2 $2 $2 Water Administration/Engineering 1,709 0.002 % $2 $2 $2 Solid Waste Recycling 119,370 0.134 % $129 $129 $2 $131 Finance Non Departmental 292,146 0.328 % $315 $315 $9 $324 Parking Admin 9,386 0.012 % $12 $12 $12 Total 88,996,281 100.000 % $96,104 $96,104 $1,421 $97,525 (A) Alloc basis: Total Operating Expenditures by Department/DivisionSource:

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Detail allocation of
Parking
Detail page 134
Schedule 10.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPublic Works Administration 10,880 24.931 % $11,777 $11,777 $202 $11,979 Network Services 5,440 12.466 % $5,889 $5,889 $5,889 City Administration 680 1.558 % $736 $736 $736 Building and Safety 18,480 42.346 % $20,004 $20,004 $344 $20,348 Recreation Administration 8,160 18.699 % $8,833 $8,833 $152 $8,985 Total 43,640 100.000 % $47,239 $47,239 $698 $47,937 (A) Alloc basis: Parking Fee Charged by DepartmentSource: Building Division Parking Patrons worksheet; Public Works Parking PSSworksheet;; Builking Services Parking Costs worksheet

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance Support Services
Departmental Cost
Allocation Summary
Detail page 135
Schedule 10.006
2021
Total General Support Services Parking
City Council $187 $187 City Administration $1,941 $1,205 $736 Community Services Group $341 $341 City Attorney $1,041 $1,041 City Clerk $613 $613 Finance $1,939 $1,939 Network Services $8,974 $3,085 $5,889 Information Services $1,194 $1,194 Human Resources $1,497 $1,497 Risk Management $2 $2 Wellness Program $10 $10 Public Works Administration $12,645 $666 $11,979 Facilities Maintenance $1,352 $1,352 Fleet $1,111 $1,111 CIP Project Engineering $2,490 $2,490 Transportation/Plan Engineering $978 $978 Insurance ISF Fund $3,690 $3,690 Cultural Activities $365 $365 Economic Development $646 $646 Natural Resource Protection $709 $709 Community Promotion $458 $458 Finance Non Departmental $324 $324 Community Development Admin $990 $990 Commissions & Committees $17 $17 Development Review $2,751 $2,751 Building and Safety $23,098 $2,750 $20,348 Human Relations $636 $636 Parks Maintenance $3,213 $3,213 Swim Center Maintenance $493 $493 Urban Forest Services $493 $493 Streets Maintenance $1,442 $1,442 Traffic Signals & Lighting $607 $607 Parking Admin $12 $12 Stormwater and Flood Control $1,037 $1,037 Water Administration/Engineering $2 $2 Solid Waste Recycling $131 $131 Recreation Administration $9,818 $833 $8,985 Recreation Facilities $257 $257 Youth Services $1,066 $1,066 Community Services $423 $423

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Finance Support Services
Departmental Cost
Allocation Summary
Detail page 136
Schedule 10.006
2021
Total General Support Services Parking
Ranger Program $558 $558 Aquatics $636 $636 Golf Course $658 $658 Police Administration $1,613 $1,613 Patrol $10,705 $10,705 Investigations $3,209 $3,209 Police Support Services $2,613 $2,613 Neighborhood Services $250 $250 Traffic Safety $946 $946 Fire Administration $1,381 $1,381 Emergency Response $12,616 $12,616 Hazard Prevention $807 $807 Training Services $90 $90 Fire Apparatus Service $414 $414 Fire Station $42 $42 Disaster Assistance $43 $43 FD202 Downtown Bid Fund $273 $273 FD206 Law Enforcement Grant Fund $78 $78 FD208 Tourism Bid Fund $1,096 $1,096 FD601 Water Fund $6,550 $6,550 FD602 Sewer Fund $7,624 $7,624 FD611 Parking Fund $2,342 $2,342 FD621Transit Fund $759 $759 FD705 Whale Rock Fund $1,054 $1,054 FD711 Hazardous Mat Task Force Fund $112 $112 Total $145,462 $97,525 $47,937

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

SCHEDULE 11.01

HUMAN RESOURCES

NATURE AND EXTENT OF SERVICE
The Human Resources Department is responsible for providing support to all City departments for all aspects of attracting and retaining highly qualified employees. The program manages a variety of functions including coordination of recruitment and employee selection, classification and compensation, performance management, employee training and development, labor relations and negotiations, and statutory and regulatory compliance. Program goals are: maintain highly-qualified, well-trained, and motivated City employees; manage legal and unbiased recruitment and retention practices; ensure competitive pay and benefits; maintain accurate job classifications.

Costs are allocated as follows:
 Human Resources – These costs are allocated based on full time equivalent (FTE) by fund/department/division.  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.
 Tuition Reimbursement – These costs are associated with tuition reimbursement costs. Costs are allocated to General Fund Departments and Funds.

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04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Human Resources
Costs to be allocated
Detail page 138
Schedule 11.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,363,656 $1,363,656 Allocated additions: 10000000 - Building Charge $2,922 $2,922 1011002 - City Council $6,449 $6,311 $12,760 1011001 - City Administration $15,761 $4,255 $20,016 1011501 - City Attorney $15,431 $2,073 $17,504 1011021 - City Clerk $9,885 $3,096 $12,981 1012000 - Finance $22,546 $4,414 $26,960 1011101 - Network Services $37,707 $3,421 $41,128 1011103 - Information Services $8,564 $1,115 $9,679 1012006 - Finance Support Services $1,473 $24 $1,497 1013001 - Human Resources $1,103 $1,103 1013003 - Wellness Program $149 $149 1015005 - Facilities Maintenance $12,687 $12,687 8020000 - Insurance ISF Fund $52,232 $52,232 Total allocated additions: $120,738 $90,880 $211,618 $211,618 Total to be allocated $1,484,394 $90,880 $1,575,274

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Human Resources
Schedule of costs to be
allocated by function
Detail page 139
Schedule 11.003
2021
Total General & Admin Human Resources Other GF Exp Tiution Reimbursement Wages & BenefitsSALARIES & WAGES $746,829 $746,829 FRINGE BENEFITS $306,884 $306,884 Other Expense and CostSERVICES & SUPPLIES $17,434 $17,434 CONTRACT SERVICES $260,989 $210,705 $50,284 TUITION REIMBURSEMENT $31,520 $31,520 Departmental Expenditures $1,363,656 $1,281,852 $50,284 $31,520 Additions: 1stOther $120,738 $120,738 Functional Cost $1,484,394 $120,738 $1,281,852 $50,284 $31,520 Reallocate Admin ($120,738) $113,495 $4,452 $2,791 Allocable Costs $1,484,394 $1,395,347 $54,736 $34,311 1st Allocation $1,484,394 $1,395,347 $54,736 $34,311 Additions: 2ndOther $90,880 $90,880 Functional Cost $90,880 $90,880 Reallocate Admin ($90,880) $85,428 $3,351 $2,101 Allocable Costs $90,880 $85,428 $3,351 $2,101 2nd Allocation $90,880 $85,428 $3,351 $2,101 Total allocated $1,575,274 $1,480,775 $58,087 $36,412

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Human ResourcesDetail allocation ofHuman Resources
Detail page 140
Schedule 11.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.749 % $10,445 $10,445 $724 $11,169 Facilities Maintenance 500 1.248 % $17,408 $17,408 $1,207 $18,615Streets Maintenance 1,100 2.745 % $38,298 $38,298 $2,654 $40,952 Stormwater and Flood Control 614 1.532 % $21,377 $21,377 $1,482 $22,859 Traffic Signals & Lighting 200 0.499 % $6,963 $6,963 $483 $7,446 Transportation/Plan Engineering 600 1.497 % $20,890 $20,890 $1,448 $22,338 Recreation Administration 400 0.998 % $13,927 $13,927 $965 $14,892 Recreation Facilities 100 0.250 % $3,482 $3,482 $241 $3,723 Youth Services 200 0.499 % $6,963 $6,963 $483 $7,446 Community Services 200 0.499 % $6,963 $6,963 $483 $7,446 Ranger Program 300 0.749 % $10,445 $10,445 $724 $11,169 Aquatics 100 0.250 % $3,482 $3,482 $241 $3,723 Golf Course 400 0.998 % $13,927 $13,927 $965 $14,892 Police Administration 650 1.622 % $22,631 $22,631 $1,569 $24,200 Patrol 4,300 10.729 % $149,712 $149,712 $10,376 $160,088 Investigations 1,700 4.242 % $59,188 $59,188 $4,102 $63,290 Police Support Services 1,900 4.741 % $66,152 $66,152 $4,585 $70,737 Neighborhood Services 100 0.250 % $3,482 $3,482 $241 $3,723 Traffic Safety 400 0.998 % $13,927 $13,927 $965 $14,892 Fire Administration 400 0.998 % $13,927 $13,927 $965 $14,892 Emergency Response 4,500 11.228 % $156,675 $156,675 $10,859 $167,534 Hazard Prevention 550 1.372 % $19,149 $19,149 $1,327 $20,476 FD601 Water Fund 3,209 8.007 % $111,727 $111,727 $7,744 $119,471 FD602 Sewer Fund 3,269 8.157 % $113,816 $113,816 $7,888 $121,704 FD621Transit Fund 300 0.749 % $10,445 $10,445 $724 $11,169 FD705 Whale Rock Fund 400 0.998 % $13,927 $13,927 $965 $14,892 City Administration 400 0.998 % $13,927 $13,927 $13,927 Economic Development 100 0.250 % $3,482 $3,482 $241 $3,723 Natural Resource Protection 300 0.749 % $10,445 $10,445 $724 $11,169 Community Promotion 25 0.062 % $870 $870 $60 $930 City Attorney 300 0.749 % $10,445 $10,445 $10,445 City Clerk 400 0.998 % $13,927 $13,927 $13,927 Finance 1,300 3.244 % $45,262 $45,262 $45,262 Network Services 750 1.871 % $26,112 $26,112 $26,112 Information Services 825 2.059 % $28,724 $28,724 $28,724 Community Development Admin 500 1.248 % $17,408 $17,408 $1,207 $18,615 Building and Safety 1,150 2.869 % $40,039 $40,039 $2,775 $42,814 Public Works Administration 600 1.497 % $20,890 $20,890 $1,448 $22,338 Parks Maintenance 1,200 2.994 % $41,780 $41,780 $2,896 $44,676 Swim Center Maintenance 100 0.250 % $3,482 $3,482 $241 $3,723 Fire Apparatus Service 200 0.499 % $6,963 $6,963 $483 $7,446

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Human ResourcesDetail allocation ofHuman Resources
Detail page 141
Schedule 11.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFleet 450 1.123 % $15,667 $15,667 $1,086 $16,753 FD611 Parking Fund 900 2.246 % $31,335 $31,335 $2,172 $33,507 CIP Project Engineering 1,500 3.743 % $52,225 $52,225 $3,620 $55,845 Development Review 1,300 3.244 % $45,262 $45,262 $3,137 $48,399 City Council 500 1.248 % $17,408 $17,408 $17,408 Tourism and Bid Promotion 175 0.437 % $6,093 $6,093 $422 $6,515 Community Services Group 200 0.499 % $6,963 $6,963 $6,963 Housing Policy/Homelessness 100 0.250 % $3,482 $3,482 $241 $3,723Solid Waste Recycling 110 0.269 % $3,828 $3,828 $265 $4,093 Total 40,077 100.000 % $1,395,347 $1,395,347 $85,428 $1,480,775 (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:

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Human ResourcesDetail allocation of
Other GF Exp
Detail page 142
Schedule 11.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 173,273 0.256 % $140 $140 $140 Cultural Activities 332,351 0.491 % $269 $269 $19 $288 Economic Development 588,878 0.870 % $476 $476 $34 $510 Natural Resource Protection 646,613 0.956 % $523 $523 $38 $561 Community Promotion 417,721 0.617 % $338 $338 $24 $362 City Attorney 964,100 1.425 % $780 $780 $780 City Clerk 567,513 0.839 % $459 $459 $459 Finance 1,795,348 2.654 % $1,453 $1,453 $1,453 Network Services 2,856,721 4.223 % $2,311 $2,311 $2,311 Information Services 1,105,991 1.635 % $895 $895 $895 Finance Support Services 133,712 0.198 % $108 $108 $108 Human Resources 1,363,656 2.016 % $1,103 $1,103 $1,103 Wellness Program 9,226 0.014 % $7 $7 $1 $8 Community Development Admin 901,725 1.333 % $730 $730 $53 $783 Commissions & Committees 15,291 0.023 % $12 $12 $1 $13 Development Review 2,507,040 3.706 % $2,028 $2,028 $147 $2,175 Building and Safety 2,506,262 3.705 % $2,028 $2,028 $147 $2,175 Public Works Administration 606,828 0.897 % $491 $491 $36 $527 Parks Maintenance 2,926,873 4.327 % $2,368 $2,368 $171 $2,539 Swim Center Maintenance 449,101 0.664 % $363 $363 $26 $389 Urban Forest Services 449,130 0.664 % $363 $363 $26 $389 Facilities Maintenance 1,231,266 1.820 % $996 $996 $72 $1,068 Streets Maintenance 1,313,626 1.942 % $1,063 $1,063 $77 $1,140 Stormwater and Flood Control 944,270 1.396 % $764 $764 $55 $819 Traffic Signals & Lighting 553,073 0.818 % $447 $447 $32 $479 Fleet 1,011,969 1.496 % $819 $819 $59 $878 City Administration 1,115,952 1.650 % $903 $903 $903 Transportation/Plan Engineering 891,289 1.318 % $721 $721 $52 $773 Recreation Administration 759,597 1.123 % $615 $615 $44 $659 Recreation Facilities 234,614 0.347 % $190 $190 $14 $204 Youth Services 971,662 1.436 % $786 $786 $57 $843 Community Services 384,912 0.569 % $311 $311 $23 $334 Ranger Program 508,601 0.752 % $412 $412 $30 $442 Aquatics 579,746 0.857 % $469 $469 $34 $503 Golf Course 599,587 0.886 % $485 $485 $35 $520 Police Administration 1,469,923 2.173 % $1,189 $1,189 $86 $1,275 Patrol 9,753,373 14.417 % $7,892 $7,892 $571 $8,463 Investigations 2,923,797 4.322 % $2,366 $2,366 $171 $2,537 Police Support Services 2,381,005 3.520 % $1,926 $1,926 $139 $2,065 Neighborhood Services 228,265 0.337 % $185 $185 $13 $198 Traffic Safety 862,135 1.274 % $698 $698 $50 $748

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Human ResourcesDetail allocation of
Other GF Exp
Detail page 143
Schedule 11.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Administration 1,258,603 1.860 % $1,018 $1,018 $74 $1,092 Emergency Response 11,494,300 16.991 % $9,300 $9,300 $673 $9,973 Hazard Prevention 735,525 1.087 % $595 $595 $43 $638 Training Services 82,496 0.122 % $67 $67 $5 $72 Fire Station 38,314 0.057 % $31 $31 $2 $33 Disaster Assistance 38,550 0.057 % $31 $31 $2 $33 Fire Apparatus Service 377,035 0.557 % $305 $305 $22 $327 Finance Non Departmental 292,146 0.432 % $236 $236 $17 $253 Human Relations 579,489 0.857 % $469 $469 $34 $503 CIP Project Engineering 2,269,244 3.354 % $1,836 $1,836 $133 $1,969 Community Services Group 315,986 0.467 % $256 $256 $256 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 % $97 $97 $7 $104 Parking Admin 9,386 0.012 % $11 $11 $2 $13 Total 67,649,766 100.000 % $54,736 $54,736 $3,351 $58,087 (A) Alloc basis: Total Expenditures by General Fund Department/DivisionSource:

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Human ResourcesDetail allocation of
Tiution Reimbursement
Detail page 144
Schedule 11.006
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFinance 1,500 4.759 % $1,633 $1,633 $1,633 Public Works Administration 1,500 4.759 % $1,633 $1,633 $105 $1,738 Police Administration 8,993 28.530 % $9,789 $9,789 $629 $10,418 Fire Administration 8,858 28.102 % $9,642 $9,642 $620 $10,262 FD208 Tourism Bid Fund 1,500 4.759 % $1,633 $1,633 $105 $1,738 FD621Transit Fund 1,500 4.759 % $1,633 $1,633 $105 $1,738 FD602 Sewer Fund 3,170 10.057 % $3,451 $3,451 $222 $3,673 FD601 Water Fund 3,000 9.517 % $3,266 $3,266 $210 $3,476 All Other 1,500 4.758 % $1,631 $1,631 $105 $1,736 Total 31,521 100.000 % $34,311 $34,311 $2,101 $36,412 (A) Alloc basis: Tuition Exp by General Fund Department/DivisionSource:

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Human ResourcesDepartmental Cost
Allocation Summary
Detail page 145
Schedule 11.007
2021
Total Human Resources Other GF Exp Tiution Reimbursement City Council $17,548 $17,408 $140 City Administration $14,830 $13,927 $903 Community Services Group $7,219 $6,963 $256 City Attorney $11,225 $10,445 $780 City Clerk $14,386 $13,927 $459 Finance $48,348 $45,262 $1,453 $1,633 Network Services $28,423 $26,112 $2,311 Information Services $29,619 $28,724 $895 Finance Support Services $108 $108 Human Resources $1,103 $1,103 Risk Management $1 $1 Wellness Program $8 $8 Public Works Administration $24,603 $22,338 $527 $1,738 Facilities Maintenance $19,683 $18,615 $1,068 Fleet $17,631 $16,753 $878 CIP Project Engineering $57,814 $55,845 $1,969 Transportation/Plan Engineering $23,111 $22,338 $773 Cultural Activities $288 $288 Economic Development $4,233 $3,723 $510 Natural Resource Protection $11,730 $11,169 $561 Tourism and Bid Promotion $6,515 $6,515 Community Promotion $1,292 $930 $362 Finance Non Departmental $253 $253 Community Development Admin $19,398 $18,615 $783 Commissions & Committees $13 $13 Development Review $50,574 $48,399 $2,175 Building and Safety $44,989 $42,814 $2,175 Human Relations $503 $503 Housing Policy/Homelessness $3,723 $3,723 Parks Maintenance $47,215 $44,676 $2,539 Swim Center Maintenance $4,112 $3,723 $389 Urban Forest Services $11,558 $11,169 $389 Streets Maintenance $42,092 $40,952 $1,140 Traffic Signals & Lighting $7,925 $7,446 $479 Parking Admin $13 $13 Stormwater and Flood Control $23,678 $22,859 $819 Water Administration/Engineering $1 $1 Solid Waste Recycling $4,197 $4,093 $104 Recreation Administration $15,551 $14,892 $659 Recreation Facilities $3,927 $3,723 $204

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Human ResourcesDepartmental Cost
Allocation Summary
Detail page 146
Schedule 11.007
2021
Total Human Resources Other GF Exp Tiution Reimbursement Youth Services $8,289 $7,446 $843 Community Services $7,780 $7,446 $334 Ranger Program $11,611 $11,169 $442 Aquatics $4,226 $3,723 $503 Golf Course $15,412 $14,892 $520 Police Administration $35,893 $24,200 $1,275 $10,418 Patrol $168,551 $160,088 $8,463 Investigations $65,827 $63,290 $2,537 Police Support Services $72,802 $70,737 $2,065 Neighborhood Services $3,921 $3,723 $198 Traffic Safety $15,640 $14,892 $748 Fire Administration $26,246 $14,892 $1,092 $10,262 Emergency Response $177,507 $167,534 $9,973 Hazard Prevention $21,114 $20,476 $638 Training Services $72 $72 Fire Apparatus Service $7,773 $7,446 $327 Fire Station $33 $33 Disaster Assistance $33 $33 FD208 Tourism Bid Fund $1,738 $1,738 FD601 Water Fund $122,947 $119,471 $3,476 FD602 Sewer Fund $125,377 $121,704 $3,673 FD611 Parking Fund $33,507 $33,507 FD621Transit Fund $12,907 $11,169 $1,738 FD705 Whale Rock Fund $14,892 $14,892 All Other $1,736 $1,736 Total $1,575,274 $1,480,775 $58,087 $36,412

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

SCHEDULE 12.01

RISK MANAGEMENT

NATURE AND EXTENT OF SERVICE
With the use of root cause investigations into claims and proactive measures, a primary goal of this program is to reduce the risk of accidents and foster a safe environment for staff and the community.

Costs are allocated as follows:
 Insurance ISF Fund - These costs are associated with the insurance fund and Retiree Healthcare for Police. Costs are allocated directly to Police and Fund 802 Insurance ISF Fund.

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Risk Management
Costs to be allocated
Detail page 148
Schedule 12.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,598 $1,598 Allocated additions: 1011001 - City Administration $18 $5 $23 1011501 - City Attorney $18 $2 $20 1012000 - Finance $197 $26 $223 1011101 - Network Services $4 $1 $5 1012006 - Finance Support Services $2 $2 1013001 - Human Resources $1 $1 8020000 - Insurance ISF Fund $5 $5 Total allocated additions: $240 $39 $279 $279 Total to be allocated $1,838 $39 $1,877

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Risk Management
Schedule of costs to be
allocated by function
Detail page 149
Schedule 12.003
2021
Total General & Admin Risk Management
Other Expense and CostSALARIES & WAGESFRINGE BENEFITS $1,448 $1,448 Other Expense and CostSERVICES & SUPPLIES $150 $150 Departmental Expenditures $1,598 $1,598 Additions: 1stOther $240 $240 Functional Cost $1,838 $240 $1,598 Reallocate Admin ($240) $240 Allocable Costs $1,838 $1,838 1st Allocation $1,838 $1,838 Additions: 2ndOther $39 $39 Functional Cost $39 $39 Reallocate Admin ($39) $39 Allocable Costs $39 $39 2nd Allocation $39 $39 Total allocated $1,877 $1,877

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Risk Management
Detail allocation of
Risk Management
Detail page 150
Schedule 12.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedInsurance ISF Fund 100 100.000 % $1,838 $1,838 $39 $1,877 Total 100 100.000 % $1,838 $1,838 $39 $1,877 (A) Alloc basis: Direct Allocation to the Insurance ISF Fund 802Source:

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Risk Management
Departmental Cost
Allocation Summary
Detail page 151
Schedule 12.005
2021
Total Risk Management
Insurance ISF Fund $1,877 $1,877 Total $1,877 $1,877

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

SCHEDULE 13.01

WELLNESS PROGRAM

NATURE AND EXTENT OF SERVICE
The Wellness Program helps City employees reduce injury and illness risks and maintain good health and fitness.

Costs are allocated as follows:
 Wellness - These costs are associated with activities of the Wellness program. Costs are allocated based on full time/temporary equivalent units (FTE) by fund/department/division.

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Wellness Program
Costs to be allocated
Detail page 153
Schedule 13.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $9,226 $9,226 Allocated additions: 1011001 - City Administration $106 $29 $135 1011501 - City Attorney $105 $14 $119 1012000 - Finance $451 $69 $520 1011101 - Network Services $176 $8 $184 1012006 - Finance Support Services $10 $10 1013001 - Human Resources $7 $1 $8 1015005 - Facilities Maintenance $56,085 $56,085 8020000 - Insurance ISF Fund $26 $26 Total allocated additions: $855 $56,232 $57,087 $57,087 Total to be allocated $10,081 $56,232 $66,313

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Wellness Program
Schedule of costs to be
allocated by function
Detail page 154
Schedule 13.003
2021
Total General & Admin Wellness Program
Other Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostWELLNESS PROGRAM $9,226 $9,226 Departmental Expenditures $9,226 $9,226 Additions: 1stOther $855 $855 Functional Cost $10,081 $855 $9,226 Reallocate Admin ($855) $855 Allocable Costs $10,081 $10,081 1st Allocation $10,081 $10,081 Additions: 2ndOther $56,232 $56,232 Functional Cost $56,232 $56,232 Reallocate Admin ($56,232) $56,232 Allocable Costs $56,232 $56,232 2nd Allocation $56,232 $56,232 Total allocated $66,313 $66,313

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04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Wellness Program
Detail allocation of
Wellness Program
Detail page 155
Schedule 13.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.738 % $74 $74 $477 $551 Facilities Maintenance 500 1.229 % $124 $124 $794 $918 Streets Maintenance 1,100 2.704 % $273 $273 $1,747 $2,020 Stormwater and Flood Control 614 1.509 % $152 $152 $975 $1,127 Traffic Signals & Lighting 200 0.492 % $50 $50 $318 $368 Transportation/Plan Engineering 600 1.475 % $149 $149 $953 $1,102Recreation Administration 400 0.983 % $99 $99 $635 $734 Recreation Facilities 100 0.246 % $25 $25 $159 $184 Youth Services 200 0.492 % $50 $50 $318 $368 Community Services 200 0.492 % $50 $50 $318 $368 Ranger Program 300 0.738 % $74 $74 $477 $551 Aquatics 100 0.246 % $25 $25 $159 $184 Golf Course 400 0.983 % $99 $99 $635 $734 Police Administration 650 1.598 % $161 $161 $1,032 $1,193 Patrol 4,300 10.571 % $1,066 $1,066 $6,830 $7,896 Investigations 1,700 4.179 % $421 $421 $2,700 $3,121 Police Support Services 1,900 4.671 % $471 $471 $3,018 $3,489 Neighborhood Services 100 0.246 % $25 $25 $159 $184 Traffic Safety 400 0.983 % $99 $99 $635 $734 Fire Administration 400 0.983 % $99 $99 $635 $734 Emergency Response 4,500 11.063 % $1,115 $1,115 $7,148 $8,263 Hazard Prevention 550 1.352 % $136 $136 $874 $1,010 FD601 Water Fund 3,209 7.889 % $795 $795 $5,097 $5,892 FD602 Sewer Fund 3,269 8.036 % $810 $810 $5,192 $6,002 FD621Transit Fund 300 0.738 % $74 $74 $477 $551 FD705 Whale Rock Fund 400 0.983 % $99 $99 $635 $734 City Administration 400 0.983 % $99 $99 $99 Economic Development 100 0.246 % $25 $25 $159 $184 Natural Resource Protection 300 0.738 % $74 $74 $477 $551 Community Promotion 25 0.061 % $6 $6 $40 $46 City Attorney 300 0.738 % $74 $74 $74 City Clerk 400 0.983 % $99 $99 $99 Finance 1,300 3.196 % $322 $322 $322 Network Services 750 1.844 % $186 $186 $186 Information Services 825 2.028 % $204 $204 $204 Human Resources 600 1.475 % $149 $149 $149 Community Development Admin 500 1.229 % $124 $124 $794 $918 Building and Safety 1,150 2.827 % $285 $285 $1,827 $2,112 Public Works Administration 600 1.475 % $149 $149 $953 $1,102 Parks Maintenance 1,200 2.950 % $297 $297 $1,906 $2,203 Swim Center Maintenance 100 0.246 % $25 $25 $159 $184

Page 679 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Wellness Program
Detail allocation of
Wellness Program
Detail page 156
Schedule 13.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Apparatus Service 200 0.492 % $50 $50 $318 $368 Fleet 450 1.106 % $112 $112 $715 $827 FD611 Parking Fund 900 2.213 % $223 $223 $1,430 $1,653 CIP Project Engineering 1,500 3.688 % $372 $372 $2,383 $2,755 Development Review 1,300 3.196 % $322 $322 $2,065 $2,387 City Council 500 1.229 % $124 $124 $124 Tourism and Bid Promotion 175 0.430 % $43 $43 $278 $321 Community Services Group 200 0.492 % $50 $50 $50 Housing Policy/Homelessness 100 0.246 % $25 $25 $159 $184 Solid Waste Recycling 110 0.270 % $27 $27 $172 $199 Total 40,677 100.000 % $10,081 $10,081 $56,232 $66,313 (A) Alloc basis: Full Time/Temporary Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: Staffing Summaries

Page 680 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Wellness Program
Departmental Cost
Allocation Summary
Detail page 157
Schedule 13.005
2021
Total Wellness Program
City Council $124 $124 City Administration $99 $99 Community Services Group $50 $50 City Attorney $74 $74 City Clerk $99 $99 Finance $322 $322 Network Services $186 $186 Information Services $204 $204 Human Resources $149 $149 Public Works Administration $1,102 $1,102 Facilities Maintenance $918 $918 Fleet $827 $827 CIP Project Engineering $2,755 $2,755 Transportation/Plan Engineering $1,102 $1,102 Economic Development $184 $184 Natural Resource Protection $551 $551 Tourism and Bid Promotion $321 $321 Community Promotion $46 $46 Community Development Admin $918 $918 Development Review $2,387 $2,387 Building and Safety $2,112 $2,112 Housing Policy/Homelessness $184 $184 Parks Maintenance $2,203 $2,203 Swim Center Maintenance $184 $184 Urban Forest Services $551 $551 Streets Maintenance $2,020 $2,020 Traffic Signals & Lighting $368 $368 Stormwater and Flood Control $1,127 $1,127 Solid Waste Recycling $199 $199 Recreation Administration $734 $734 Recreation Facilities $184 $184 Youth Services $368 $368 Community Services $368 $368 Ranger Program $551 $551 Aquatics $184 $184 Golf Course $734 $734 Police Administration $1,193 $1,193 Patrol $7,896 $7,896 Investigations $3,121 $3,121 Police Support Services $3,489 $3,489 Neighborhood Services $184 $184

Page 681 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Wellness Program
Departmental Cost
Allocation Summary
Detail page 158
Schedule 13.005
2021
Total Wellness Program
Traffic Safety $734 $734 Fire Administration $734 $734 Emergency Response $8,263 $8,263 Hazard Prevention $1,010 $1,010 Fire Apparatus Service $368 $368 FD601 Water Fund $5,892 $5,892 FD602 Sewer Fund $6,002 $6,002 FD611 Parking Fund $1,653 $1,653 FD621Transit Fund $551 $551 FD705 Whale Rock Fund $734 $734 Total $66,313 $66,313

Page 682 of 1294 ends

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

SCHEDULE 14.01

PUBLIC WORKS ADMINISTRATION

NATURE AND EXTENT OF SERVICE
The Public Works Administration Division is responsible for planning, directing, and evaluating the thirteen Public Works operating Programs. The Public Works Administration program also assists the operating programs with various administrative and property management services. The program goal is delivery of responsive and competitive public works services through teamwork, good communication, and appropriate technology.

Costs are allocated based on a time analysis for the following staff members: Department Director, Deputy Director, City Engineer, Administrative Assistants, and other positions that are assigned to the administration function, both as permanent and part-time staff are represented below.

Costs are allocated as follows:
 Deputy Director/City Engineer – These costs are related to activities of the Deputy Director/City Engineer. Costs are allocated to departments supervised based on hours of supervision.
 Director – These costs are related to supervision activities of the Director. Costs are allocated to departments supervised based on the number of full-time equivalents (FTE).
 Utilities – These costs represent time spent on Water and Sewer. Costs are allocated to Water and Sewer funds.

Page 683 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Public Works Administration
Costs to be allocated
Detail page 160
Schedule 14.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $606,828 $606,828 Allocated additions: 10000000 - Building Charge $19,844 $19,844 1011002 - City Council $24,364 $23,843 $48,207 1011001 - City Administration $7,014 $1,894 $8,908 1011009 - Community Services Group $45,663 $6,447 $52,110 1011501 - City Attorney $6,867 $923 $7,790 1011021 - City Clerk $31,813 $10,606 $42,419 1012000 - Finance $11,885 $2,093 $13,978 1011101 - Network Services $58,860 $5,274 $64,134 1011103 - Information Services $33,931 $4,709 $38,640 1012006 - Finance Support Services $12,432 $213 $12,645 1013001 - Human Resources $23,014 $1,589 $24,603 1013003 - Wellness Program $149 $953 $1,102 1015005 - Facilities Maintenance $31,879 $31,879 8020000 - Insurance ISF Fund $50,095 $50,095 Total allocated additions: $275,836 $140,518 $416,354 $416,354 Total to be allocated $882,664 $140,518 $1,023,182

Page 684 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Public Works Administration
Schedule of costs to be
allocated by function
Detail page 161
Schedule 14.003
2021
Total General & Admin Deputy Director/City Engineer Director Utilities Wages & BenefitsSALARIES & WAGES $335,591 $50,473 $226,591 $45,003 $13,524 FRINGE BENEFITS $198,942 $29,921 $134,326 $26,678 $8,017 Other Expense and CostSERVICES & SUPPLIES $72,295 $10,873 $48,814 $9,695 $2,913 Departmental Expenditures $606,828 $91,267 $409,731 $81,376 $24,454 Additions: 1stOther $275,836 $275,836 Functional Cost $882,664 $367,103 $409,731 $81,376 $24,454 Reallocate Admin ($367,103) $291,747 $57,943 $17,413 Allocable Costs $882,664 $701,478 $139,319 $41,867 1st Allocation $882,664 $701,478 $139,319 $41,867 Additions: 2ndOther $140,518 $140,518 Functional Cost $140,518 $140,518 Reallocate Admin ($140,518) $111,674 $22,179 $6,665 Allocable Costs $140,518 $111,674 $22,179 $6,665 2nd Allocation $140,518 $111,674 $22,179 $6,665 Total allocated $1,023,182 $813,152 $161,498 $48,532

Page 685 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Public Works Administration
Detail allocation of
Deputy Director/City Engineer
Detail page 162
Schedule 14.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 563 8.338 % $58,491 $58,491 $9,312 $67,803 Urban Forest Services 398 5.895 % $41,349 $41,349 $6,583 $47,932 CIP Project Engineering 398 5.895 % $41,349 $41,349 $6,583 $47,932 Fleet 453 6.709 % $47,063 $47,063 $7,492 $54,555 Swim Center Maintenance 398 5.895 % $41,349 $41,349 $6,583 $47,932 Facilities Maintenance 563 8.338 % $58,491 $58,491 $9,312 $67,803Traffic Signals & Lighting 398 5.895 % $41,349 $41,349 $6,583 $47,932 Streets Maintenance 563 8.338 % $58,491 $58,491 $9,312 $67,803 FD611 Parking Fund 1,435 21.253 % $149,085 $149,085 $23,734 $172,819 Stormwater and Flood Control 398 5.895 % $41,349 $41,349 $6,583 $47,932 Transportation/Plan Engineering 398 5.895 % $41,349 $41,349 $6,583 $47,932 FD621Transit Fund 787 11.654 % $81,763 $81,763 $13,014 $94,777 Total 6,752 100.000 % $701,478 $701,478 $111,674 $813,152 (A) Alloc basis: Hours Supervised by Department/DivisionSource:

Page 686 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Public Works Administration
Detail allocation of
Director
Detail page 163
Schedule 14.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 3.864 % $5,383 $5,383 $857 $6,240 Facilities Maintenance 500 6.440 % $8,972 $8,972 $1,428 $10,400 Streets Maintenance 1,100 14.168 % $19,739 $19,739 $3,142 $22,881Stormwater and Flood Control 614 7.908 % $11,018 $11,018 $1,754 $12,772 Traffic Signals & Lighting 200 2.576 % $3,589 $3,589 $571 $4,160 Transportation/Plan Engineering 600 7.728 % $10,767 $10,767 $1,714 $12,481 FD621Transit Fund 300 3.864 % $5,383 $5,383 $857 $6,240 Parks Maintenance 1,200 15.456 % $21,533 $21,533 $3,428 $24,961 Swim Center Maintenance 100 1.288 % $1,794 $1,794 $286 $2,080 Fleet 450 5.796 % $8,075 $8,075 $1,285 $9,360 FD611 Parking Fund 900 11.592 % $16,150 $16,150 $2,571 $18,721 CIP Project Engineering 1,500 19.320 % $26,916 $26,916 $4,286 $31,202 Total 7,764 100.000 % $139,319 $139,319 $22,179 $161,498 (A) Alloc basis: Full Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: Staffing Summaries

Page 687 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Public Works Administration
Detail allocation of
Utilities
Detail page 164
Schedule 14.006
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 50 50.000 % $20,934 $20,934 $3,333 $24,267 FD602 Sewer Fund 50 50.000 % $20,933 $20,933 $3,332 $24,265 Total 100 100.000 % $41,867 $41,867 $6,665 $48,532 (A) Alloc basis: Analysis of Time WorkedSource:

Page 688 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Public Works Administration
Departmental Cost
Allocation Summary
Detail page 165
Schedule 14.007
2021
Total Deputy Director/City Engineer Director Utilities
Facilities Maintenance $78,203 $67,803 $10,400 Fleet $63,915 $54,555 $9,360 CIP Project Engineering $79,134 $47,932 $31,202 Transportation/Plan Engineering $60,413 $47,932 $12,481 Parks Maintenance $92,764 $67,803 $24,961 Swim Center Maintenance $50,012 $47,932 $2,080 Urban Forest Services $54,172 $47,932 $6,240 Streets Maintenance $90,684 $67,803 $22,881 Traffic Signals & Lighting $52,092 $47,932 $4,160 Stormwater and Flood Control $60,704 $47,932 $12,772 FD601 Water Fund $24,267 $24,267 FD602 Sewer Fund $24,265 $24,265 FD611 Parking Fund $191,540 $172,819 $18,721 FD621Transit Fund $101,017 $94,777 $6,240 Total $1,023,182 $813,152 $161,498 $48,532

Page 689 of 1294 ends

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

SCHEDULE 15.01

FACILITIES MAINTENANCE

NATURE AND EXTENT OF SERVICE
The Facilities Maintenance Division is responsible for providing a full range of building maintenance services for City Hall, 919 Palm office space, the Utilities Administration building located at 879 Morro, the parking enforcement offices, Dispatch Communications Center, police station, police annex, recreation office, senior center, Ludwick center, Jack House, city/county museum, city/county library meeting rooms, corporation yard buildings, Meadow Park meeting room, Sinsheimer concession stand and the four fire stations. The scope of program responsibility is to oversee both the planned and unplanned repairs to existing building features. Limited work and consultation services are offered at the program supervisor’s discretion to tenants of city buildings outside of this program’s charter such as park restrooms, utility plants, golf course, bus yard, parking structures, old city library, city owned adobes and any unsupported future expansion of buildings outside of the current chartered list. The Division’s goals are to maintain attractive buildings that are comfortable and productive work environments, safe and energy-efficient, and which present a positive image for the City. The attainment of the maximum building service life is also an important goal.

Costs are allocated as follows:
 Utilities/Janitorial City Hall – These costs are associated with utility (water, sewer, electric and gas) expenditures and janitorial contract services for the City Hall building. Costs are allocated based on square foot of space occupied.  Utilities 919 Palm Street – These costs are associated with utility (water, sewer, electric and gas) expenditures for 919 Palm Street building.

Costs are allocated based on square footage occupied by Department/Division.  Janitorial 919 Palm Street – These costs are associated with janitorial contract services for 919 Palm Street building. Costs are allocated based on square footage occupied by Department/Division.  Utilities Corporate Yard – These costs are associated with utility (water, sewer, electric and gas) expenditures for the Corporate Yard.

Costs are allocated based on square footage occupied in Corporate Yard by Department/Division.  Janitorial Corporate Yard – These costs are associated with janitorial contract services for Corporate Yard. Costs are allocated based on square footage occupied for janitorial services in Corporate Yard by Department/Division.  Utilities Other – These costs are associated with utility (water, sewer, electric and gas) expenditures for other City buildings. Costs are allocated based on square footage by fund/department/division where the tenant does not pay for these services directly. For this reason, the Utility Enterprise Fund administration building located at 879 Morro is excluded.

Page 690 of 1294 ends

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

SCHEDULE 15.01

FACILITIES MAINTENANCE

NATURE AND EXTENT OF SERVICE

CONTINUED
 Janitorial Other – These costs are associated with janitorial contract services for other City buildings. Costs are allocated based on square footage occupied for janitorial services in other buildings by Department/Division.  Parking Facility Maintenance – These costs are related to the maintenance of the parking structures. Costs are allocated directly to Fund 611, Parking.
 Utilities Fund Facility Maintenance – These costs are related to time spent on the maintenance of the Utility structures. Costs are allocated directly to Water and Sewer, Funds 601 and 602.
 Transit Facility Maintenance – These costs are related to time spent on the maintenance of the Transit facilities. Costs are allocated directly to Transit, Fund 621.
 Building Maintenance – These costs are related to all other building maintenance services excluding parking structures. Costs are allocated based on square footage by fund/department/division.

Page 691 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Costs to be allocated
Detail page 167
Schedule 15.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,231,266 $1,231,266 Deductions: GENERAL GOV ($70,032) Total deductions: ($70,032) ($70,032) Allocated additions: 10000000 - Building Charge $4,300 $4,300 1011001 - City Administration $14,231 $3,842 $18,073 1011501 - City Attorney $13,933 $1,872 $15,805 1011021 - City Clerk $1,659 $326 $1,985 1012000 - Finance $30,992 $5,408 $36,400 1011101 - Network Services $31,863 $2,713 $34,576 1011103 - Information Services $7,137 $929 $8,066 1012006 - Finance Support Services $1,330 $22 $1,352 1013001 - Human Resources $18,404 $1,279 $19,683 1013003 - Wellness Program $124 $794 $918 1015001 - Public Works Administration $67,463 $10,740 $78,203 1015008 - Fleet $15,379 $15,379 8020000 - Insurance ISF Fund $43,795 $43,795 Total allocated additions: $191,436 $87,099 $278,535 $278,535 Total to be allocated $1,352,670 $87,099 $1,439,769

Page 692 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Schedule of costs to be
allocated by function
Detail page 168
Schedule 15.003
2021
Total General &
Admin
Utilities/Janitori
al - City Hall
Utilities - 919
Palm Street
Janitorial - 919
Palm Street
Utilities - Corp
Yard
Janitorial -
Corp Yard
Utilities - Other Janitorial -
Other
Parking Facility
Maintenance
Wages & BenefitsSALARIES & WAGES $420,656 $122,663 $17,331 FRINGE BENEFITS $207,807 $60,597 $8,562 Other Expense and CostCONTRACT SERVICES $162,081 $38,963 $25,796 $14,287 $83,035 UTILITIES $253,868 $42,431 $15,072 $63,264 $133,101 SOLID WASTE $26,004 SERVICES & SUPPLIES $90,818 GENERAL GOV $70,032 $70,032 Departmental Expenditures $1,231,266 $253,292 $81,394 $15,072 $25,796 $63,264 $14,287 $133,101 $83,035 $25,893 Cost AdjustmentsDeductions ($70,032) ($70,032)Additions: 1stOther $191,436 $191,436 Functional Cost $1,352,670 $374,696 $81,394 $15,072 $25,796 $63,264 $14,287 $133,101 $83,035 $25,893 Reallocate Admin ($374,696) $31,185 $5,775 $9,883 $24,239 $5,474 $50,996 $31,814 $9,921 Allocable Costs $1,352,670 $112,579 $20,847 $35,679 $87,503 $19,761 $184,097 $114,849 $35,814 1st Allocation $1,352,670 $112,579 $20,847 $35,679 $87,503 $19,761 $184,097 $114,849 $35,814 Additions: 2ndOther $87,099 $87,099 Functional Cost $87,099 $87,099 Reallocate Admin ($87,099) $7,249 $1,342 $2,297 $5,634 $1,272 $11,854 $7,395 $2,306 Allocable Costs $87,099 $7,249 $1,342 $2,297 $5,634 $1,272 $11,854 $7,395 $2,306 2nd Allocation $87,099 $7,249 $1,342 $2,297 $5,634 $1,272 $11,854 $7,395 $2,306 Total allocated $1,439,769 $119,828 $22,189 $37,976 $93,137 $21,033 $195,951 $122,244 $38,120

Page 693 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Schedule of costs to be
allocated by function
Detail page 169
Schedule 15.003
2021
Utility Fund
Facilities
Maintenance
Transit
Facilities
Maintenance
Building
Maintenance
Wages & BenefitsSALARIES & WAGES $16,069 $1,767 $262,826 FRINGE BENEFITS $7,938 $873 $129,837 Other Expense and CostCONTRACT SERVICESUTILITIESSOLID WASTE $26,004 SERVICES & SUPPLIES $90,818 GENERAL GOVDepartmental Expenditures $24,007 $2,640 $509,485 Cost AdjustmentsDeductionsAdditions: 1stOtherFunctional Cost $24,007 $2,640 $509,485 Reallocate Admin $9,198 $1,011 $195,200 Allocable Costs $33,205 $3,651 $704,685 1st Allocation $33,205 $3,651 $704,685 Additions: 2ndOtherFunctional CostReallocate Admin $2,138 $235 $45,377 Allocable Costs $2,138 $235 $45,377 2nd Allocation $2,138 $235 $45,377 Total allocated $35,343 $3,886 $750,062

Page 694 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Utilities/Janitorial - City Hall
Detail page 170
Schedule 15.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Administration 938 7.470 % $8,410 $8,410 $8,410 City Council 2,502 19.925 % $22,432 $22,432 $22,432 Cultural Activities 110 0.876 % $986 $986 $1,246 $2,232 Economic Development 100 0.796 % $897 $897 $1,133 $2,030 Natural Resource Protection 214 1.704 % $1,919 $1,919 $2,424 $4,343 City Attorney 550 4.380 % $4,931 $4,931 $4,931 City Clerk 906 7.215 % $8,123 $8,123 $8,123 Finance 3,537 28.168 % $31,711 $31,711 $31,711 Network Services 2,484 19.782 % $22,270 $22,270 $22,270 Human Resources 1,000 7.964 % $8,965 $8,965 $8,965 Insurance ISF Fund 135 1.075 % $1,210 $1,210 $1,529 $2,739 FD208 Tourism Bid Fund 81 0.645 % $725 $725 $917 $1,642 Total 12,557 100.000 % $112,579 $112,579 $7,249 $119,828 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

Page 695 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Utilities - 919 Palm Street
Detail page 171
Schedule 15.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedInformation Services 1,119 6.431 % $1,341 $1,341 $1,341 Development Review 820 4.713 % $983 $983 $94 $1,077 Long Range Planning 820 4.713 % $983 $983 $94 $1,077 Building and Safety 2,280 13.104 % $2,732 $2,732 $262 $2,994 Public Works Administration 4,620 26.553 % $5,536 $5,536 $5,536 CIP Project Engineering 3,920 22.530 % $4,697 $4,697 $451 $5,148 Transportation/Plan Engineering 100 0.575 % $120 $120 $12 $132 Community Development Admin 3,600 20.691 % $4,313 $4,313 $414 $4,727 FD621Transit Fund 120 0.690 % $142 $142 $15 $157 Total 17,399 100.000 % $20,847 $20,847 $1,342 $22,189 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

Page 696 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Janitorial - 919 Palm Street
Detail page 172
Schedule 15.006
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCommunity Development Admin 3,600 19.983 % $7,130 $7,130 $674 $7,804 Development Review 1,436 7.971 % $2,844 $2,844 $269 $3,113 Long Range Planning 820 4.552 % $1,624 $1,624 $153 $1,777 Building and Safety 2,280 12.656 % $4,516 $4,516 $427 $4,943 Public Works Administration 4,620 25.645 % $9,150 $9,150 $9,150 Transportation/Plan Engineering 100 0.555 % $198 $198 $19 $217 Information Services 1,119 6.211 % $2,216 $2,216 $2,216 FD621Transit Fund 120 0.666 % $238 $238 $22 $260 CIP Project Engineering 3,920 21.761 % $7,763 $7,763 $733 $8,496 Total 18,015 100.000 % $35,679 $35,679 $2,297 $37,976 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

Page 697 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Utilities - Corp Yard
Detail page 173
Schedule 15.007
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 3,680 12.066 % $10,558 $10,558 $680 $11,238 Urban Forest Services 620 2.033 % $1,779 $1,779 $115 $1,894 Streets Maintenance 6,850 22.459 % $19,652 $19,652 $1,265 $20,917Fleet 10,400 34.098 % $29,837 $29,837 $1,921 $31,758 FD601 Water Fund 4,475 14.672 % $12,839 $12,839 $827 $13,666 FD602 Sewer Fund 4,475 14.672 % $12,838 $12,838 $826 $13,664 Total 30,500 100.000 % $87,503 $87,503 $5,634 $93,137 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

Page 698 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Janitorial - Corp Yard
Detail page 174
Schedule 15.008
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 780 27.857 % $5,505 $5,505 $354 $5,859 Urban Forest Services 120 4.286 % $847 $847 $55 $902 Streets Maintenance 900 32.143 % $6,352 $6,352 $409 $6,761 Fleet 100 3.571 % $706 $706 $45 $751 FD601 Water Fund 450 16.071 % $3,176 $3,176 $204 $3,380 FD602 Sewer Fund 450 16.072 % $3,175 $3,175 $205 $3,380 Total 2,800 100.000 % $19,761 $19,761 $1,272 $21,033 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

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Detail allocation of
Utilities - Other
Detail page 175
Schedule 15.009
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedWellness Program 1,800 3.902 % $7,183 $7,183 $7,183 Recreation Administration 700 1.517 % $2,793 $2,793 $187 $2,980 Recreation Facilities 40,882 88.620 % $163,146 $163,146 $10,931 $174,077 Youth Services 700 1.517 % $2,793 $2,793 $187 $2,980 Community Services 700 1.517 % $2,793 $2,793 $187 $2,980 Ranger Program 700 1.517 % $2,793 $2,793 $187 $2,980 Traffic Signals & Lighting 650 1.410 % $2,596 $2,596 $175 $2,771 Total 46,132 100.000 % $184,097 $184,097 $11,854 $195,951 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

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Detail allocation of
Janitorial - Other
Detail page 176
Schedule 15.010
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedWellness Program 3,187 36.746 % $42,203 $42,203 $42,203 Recreation Administration 5,486 63.254 % $72,646 $72,646 $7,395 $80,041 Total 8,673 100.000 % $114,849 $114,849 $7,395 $122,244 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

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04/22/22
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Detail allocation of
Parking Facility Maintenance
Detail page 177
Schedule 15.011
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 1 100.000 % $35,814 $35,814 $2,306 $38,120 Total 1 100.000 % $35,814 $35,814 $2,306 $38,120 (A) Alloc basis: Direct Allocation to Parking, Fund 611Source: Salary & Wage Analysis Worksheet

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04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Utility Fund Facilities Maintenance
Detail page 178
Schedule 15.012
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 50 50.000 % $16,603 $16,603 $1,069 $17,672 FD602 Sewer Fund 50 50.000 % $16,602 $16,602 $1,069 $17,671 Total 100 100.000 % $33,205 $33,205 $2,138 $35,343 (A) Alloc basis: Direct Allocation to Water and Sewer FundsSource: Salary & Wage Analysis Worksheet

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Detail allocation of
Transit Facilities Maintenance
Detail page 179
Schedule 15.013
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD621Transit Fund 100 100.000 % $3,651 $3,651 $235 $3,886 Total 100 100.000 % $3,651 $3,651 $235 $3,886 (A) Alloc basis: Direct Allocation to Fund 621 TransitSource: Salary & Wage Analysis Worksheet

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04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 180
Schedule 15.014
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 2,502 1.321 % $9,311 $9,311 $9,311 Cultural Activities 110 0.058 % $409 $409 $29 $438 Economic Development 100 0.053 % $372 $372 $27 $399 Natural Resource Protection 214 0.113 % $796 $796 $57 $853 City Attorney 550 0.290 % $2,047 $2,047 $2,047 City Clerk 906 0.478 % $3,372 $3,372 $3,372 Finance 3,537 1.868 % $13,163 $13,163 $13,163 Network Services 2,484 1.312 % $9,244 $9,244 $9,244 Human Resources 1,000 0.528 % $3,722 $3,722 $3,722 Insurance ISF Fund 135 0.071 % $502 $502 $36 $538 Long Range Planning 820 0.433 % $3,052 $3,052 $219 $3,271 Building and Safety 2,280 1.204 % $8,485 $8,485 $609 $9,094 Public Works Administration 4,620 2.440 % $17,193 $17,193 $17,193Fleet 10,400 5.492 % $38,704 $38,704 $2,778 $41,482 City Administration 938 0.495 % $3,491 $3,491 $3,491 Transportation/Plan Engineering 100 0.053 % $372 $372 $27 $399 Recreation Administration 700 0.370 % $2,605 $2,605 $187 $2,792 Police Administration 5,550 2.931 % $20,654 $20,654 $1,482 $22,136 Fire Administration 5,042 2.663 % $18,764 $18,764 $1,347 $20,111 FD601 Water Fund 6,380 3.369 % $23,743 $23,743 $1,704 $25,447 FD611 Parking Fund 7,025 3.710 % $26,144 $26,144 $1,876 $28,020 FD602 Sewer Fund 6,380 3.369 % $23,743 $23,743 $1,704 $25,447 FD621Transit Fund 120 0.063 % $447 $447 $32 $479 Wellness Program 1,800 0.951 % $6,699 $6,699 $6,699 Community Development Admin 3,600 1.901 % $13,397 $13,397 $961 $14,358 Development Review 1,436 0.758 % $5,344 $5,344 $384 $5,728 Parks Maintenance 3,680 1.943 % $13,695 $13,695 $983 $14,678 Urban Forest Services 620 0.327 % $2,307 $2,307 $166 $2,473 Streets Maintenance 6,850 3.618 % $25,492 $25,492 $1,830 $27,322 Traffic Signals & Lighting 650 0.343 % $2,419 $2,419 $174 $2,593 Youth Services 700 0.370 % $2,605 $2,605 $187 $2,792 Community Services 700 0.370 % $2,605 $2,605 $187 $2,792 Ranger Program 700 0.370 % $2,605 $2,605 $187 $2,792 Patrol 5,550 2.931 % $20,654 $20,654 $1,482 $22,136 Investigations 5,550 2.931 % $20,654 $20,654 $1,482 $22,136 Police Support Services 11,100 5.862 % $41,309 $41,309 $2,965 $44,274 Neighborhood Services 5,550 2.931 % $20,654 $20,654 $1,482 $22,136 Traffic Safety 5,550 2.931 % $20,654 $20,654 $1,482 $22,136 Emergency Response 5,042 2.663 % $18,764 $18,764 $1,347 $20,111 Hazard Prevention 5,042 2.663 % $18,764 $18,764 $1,347 $20,111 Training Services 5,042 2.663 % $18,764 $18,764 $1,347 $20,111

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04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 181
Schedule 15.014
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Station 5,042 2.663 % $18,764 $18,764 $1,347 $20,111 Disaster Assistance 5,042 2.663 % $18,764 $18,764 $1,347 $20,111 Recreation Facilities 43,096 22.759 % $160,382 $160,382 $11,510 $171,892 FD208 Tourism Bid Fund 81 0.043 % $301 $301 $22 $323 Information Services 1,119 0.591 % $4,164 $4,164 $4,164 CIP Project Engineering 3,920 2.071 % $14,590 $14,590 $1,044 $15,634 Total 189,355 100.000 % $704,685 $704,685 $45,377 $750,062 (A) Alloc basis: Maintenance Square Footage by Fund/DepartmentSource: Build Maint Square Footage

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Departmental Cost
Allocation Summary
Detail page 182
Schedule 15.015
2021
Total Utilities/Janitoria
l - City Hall
Utilities - 919
Palm Street
Janitorial - 919
Palm Street
Utilities - Corp
Yard
Janitorial - Corp
Yard
Utilities - Other Janitorial - Other Parking Facility
Maintenance
City Council $31,743 $22,432 City Administration $11,901 $8,410 City Attorney $6,978 $4,931 City Clerk $11,495 $8,123 Finance $44,874 $31,711 Network Services $31,514 $22,270 Information Services $7,721 $1,341 $2,216 Human Resources $12,687 $8,965 Wellness Program $56,085 $7,183 $42,203 Public Works Administration $31,879 $5,536 $9,150 Fleet $73,991 $31,758 $751 CIP Project Engineering $29,278 $5,148 $8,496 Transportation/Plan Engineering $748 $132 $217 Insurance ISF Fund $3,277 $2,739 Cultural Activities $2,670 $2,232 Economic Development $2,429 $2,030 Natural Resource Protection $5,196 $4,343 Community Development Admin $26,889 $4,727 $7,804 Development Review $9,918 $1,077 $3,113 Long Range Planning $6,125 $1,077 $1,777 Building and Safety $17,031 $2,994 $4,943 Parks Maintenance $31,775 $11,238 $5,859 Urban Forest Services $5,269 $1,894 $902 Streets Maintenance $55,000 $20,917 $6,761 Traffic Signals & Lighting $5,364 $2,771 Recreation Administration $85,813 $2,980 $80,041 Recreation Facilities $345,969 $174,077 Youth Services $5,772 $2,980 Community Services $5,772 $2,980 Ranger Program $5,772 $2,980 Police Administration $22,136 Patrol $22,136 Investigations $22,136 Police Support Services $44,274 Neighborhood Services $22,136 Traffic Safety $22,136 Fire Administration $20,111 Emergency Response $20,111 Hazard Prevention $20,111 Training Services $20,111

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 183
Schedule 15.015
2021
Utility Fund
Facilities
Maintenance
Transit Facilities
Maintenance
Building
Maintenance
City Council $9,311 City Administration $3,491 City Attorney $2,047 City Clerk $3,372 Finance $13,163 Network Services $9,244 Information Services $4,164 Human Resources $3,722 Wellness Program $6,699 Public Works Administration $17,193 Fleet $41,482 CIP Project Engineering $15,634 Transportation/Plan Engineering $399 Insurance ISF Fund $538 Cultural Activities $438 Economic Development $399 Natural Resource Protection $853 Community Development Admin $14,358 Development Review $5,728 Long Range Planning $3,271 Building and Safety $9,094 Parks Maintenance $14,678 Urban Forest Services $2,473 Streets Maintenance $27,322 Traffic Signals & Lighting $2,593 Recreation Administration $2,792 Recreation Facilities $171,892 Youth Services $2,792 Community Services $2,792 Ranger Program $2,792 Police Administration $22,136 Patrol $22,136 Investigations $22,136 Police Support Services $44,274 Neighborhood Services $22,136 Traffic Safety $22,136 Fire Administration $20,111 Emergency Response $20,111 Hazard Prevention $20,111 Training Services $20,111

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 184
Schedule 15.015
2021
Total Utilities/Janitoria
l - City Hall
Utilities - 919
Palm Street
Janitorial - 919
Palm Street
Utilities - Corp
Yard
Janitorial - Corp
Yard
Utilities - Other Janitorial - Other Parking Facility
Maintenance
Fire Station $20,111 Disaster Assistance $20,111 FD208 Tourism Bid Fund $1,965 $1,642 FD601 Water Fund $60,165 $13,666 $3,380 FD602 Sewer Fund $60,162 $13,664 $3,380 FD611 Parking Fund $66,140 $38,120 FD621Transit Fund $4,782 $157 $260 Total $1,439,769 $119,828 $22,189 $37,976 $93,137 $21,033 $195,951 $122,244 $38,120

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 185
Schedule 15.015
2021
Utility Fund
Facilities
Maintenance
Transit Facilities
Maintenance
Building
Maintenance
Fire Station $20,111 Disaster Assistance $20,111 FD208 Tourism Bid Fund $323 FD601 Water Fund $17,672 $25,447 FD602 Sewer Fund $17,671 $25,447 FD611 Parking Fund $28,020 FD621Transit Fund $3,886 $479 Total $35,343 $3,886 $750,062

Page 710 of 1294 ends

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

SCHEDULE 16.01

FLEET

NATURE AND EXTENT OF SERVICE
The Fleet Division is responsible for maintaining and repairing all City vehicles and construction equipment except those used in the fire and transit programs. The program goal is the ability to ensure that all rolling stock is safe, efficient, and reliable. This program has five major activities: vehicle and construction equipment maintenance, general equipment maintenance, equipment installation, procurement and safety and environmental protection.

Costs are allocated as follows:
 Fleet – Costs are allocated to users of the rolling stock based on the number of pieces of equipment used by a department/fund and the type of equipment used. A Vehicle Equivalent Unit has been assigned to each unit denoting the level of maintenance cost that each requires based on the usage and sophistication of each unit. The Transit Fund and Fire Department’s equipment are excluded from consideration since these two programs fund their own maintenance.

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Fleet
Costs to be allocated
Detail page 187
Schedule 16.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,011,969 $1,011,969 Allocated additions: 10000000 - Building Charge $491 $491 1011001 - City Administration $11,696 $3,157 $14,853 1011501 - City Attorney $11,451 $1,539 $12,990 1011021 - City Clerk $1,493 $294 $1,787 1012000 - Finance $30,580 $5,067 $35,647 1011101 - Network Services $22,415 $2,048 $24,463 1011103 - Information Services $6,423 $836 $7,259 1012006 - Finance Support Services $1,093 $18 $1,111 1013001 - Human Resources $16,486 $1,145 $17,631 1013003 - Wellness Program $112 $715 $827 1015001 - Public Works Administration $55,138 $8,777 $63,915 1015005 - Facilities Maintenance $69,247 $4,744 $73,991 8020000 - Insurance ISF Fund $39,144 $39,144 Total allocated additions: $226,625 $67,484 $294,109 $294,109 Total to be allocated $1,238,594 $67,484 $1,306,078

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Fleet
Schedule of costs to be
allocated by function
Detail page 188
Schedule 16.003
2021
Total General & Admin Fleet
Wages & BenefitsSALARIES & WAGES $326,373 $326,373 FRINGE BENEFITS $152,690 $152,690 Other Expense and CostSERVICE & SUPPLIES $272,933 $272,933 FUEL $259,973 $259,973 Departmental Expenditures $1,011,969 $1,011,969 Additions: 1stOther $226,625 $226,625 Functional Cost $1,238,594 $226,625 $1,011,969 Reallocate Admin ($226,625) $226,625 Allocable Costs $1,238,594 $1,238,594 1st Allocation $1,238,594 $1,238,594 Additions: 2ndOther $67,484 $67,484 Functional Cost $67,484 $67,484 Reallocate Admin ($67,484) $67,484 Allocable Costs $67,484 $67,484 2nd Allocation $67,484 $67,484 Total allocated $1,306,078 $1,306,078

Page 713 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Fleet
Detail allocation of
Fleet
Detail page 189
Schedule 16.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedBuilding and Safety 9 0.860 % $10,647 $10,647 $593 $11,240 Network Services 7 0.669 % $8,281 $8,281 $8,281 Golf Course 30 2.865 % $35,490 $35,490 $1,977 $37,467 Ranger Program 42 4.011 % $49,686 $49,686 $2,768 $52,454 Investigations 57 5.444 % $67,431 $67,431 $3,756 $71,187 Patrol 130 12.416 % $153,789 $153,789 $8,567 $162,356 Traffic Safety 30 2.865 % $35,490 $35,490 $1,977 $37,467 Police Administration 18 1.719 % $21,294 $21,294 $1,186 $22,480 Facilities Maintenance 13 1.242 % $15,379 $15,379 $15,379 FD611 Parking Fund 9 0.860 % $10,647 $10,647 $593 $11,240 Parks Maintenance 113 10.793 % $133,678 $133,678 $7,447 $141,125 Traffic Signals & Lighting 16 1.528 % $18,928 $18,928 $1,054 $19,982 Stormwater and Flood Control 22 2.101 % $26,026 $26,026 $1,450 $27,476 Streets Maintenance 205 19.580 % $242,514 $242,514 $13,510 $256,024 Transportation/Plan Engineering 6 0.573 % $7,098 $7,098 $395 $7,493 Urban Forest Services 26 2.483 % $30,758 $30,758 $1,713 $32,471 FD705 Whale Rock Fund 18 1.719 % $21,294 $21,294 $1,186 $22,480 FD601 Water Fund 88 8.405 % $104,103 $104,103 $5,799 $109,902 FD602 Sewer Fund 140 13.372 % $165,619 $165,619 $9,226 $174,845 Neighborhood Services 6 0.573 % $7,098 $7,098 $395 $7,493 Natural Resource Protection 3 0.287 % $3,549 $3,549 $198 $3,747 City Administration 3 0.287 % $3,549 $3,549 $3,549 Swim Center Maintenance 4 0.382 % $4,732 $4,732 $264 $4,996 Recreation Administration 5 0.478 % $5,915 $5,915 $330 $6,245 All Other 31 2.961 % $36,673 $36,673 $2,043 $38,716 CIP Project Engineering 8 0.764 % $9,464 $9,464 $527 $9,991 Development Review 4 0.382 % $4,732 $4,732 $264 $4,996 Police Support Services 4 0.381 % $4,730 $4,730 $266 $4,996 Total 1,047 100.000 % $1,238,594 $1,238,594 $67,484 $1,306,078 (A) Alloc basis: Count of Vehicle Equivalent Unit by Department/DivisionSource: Fleet Master spreadsheet

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Fleet
Departmental Cost
Allocation Summary
Detail page 190
Schedule 16.005
2021
Total Fleet
City Administration $3,549 $3,549 Network Services $8,281 $8,281 Facilities Maintenance $15,379 $15,379 CIP Project Engineering $9,991 $9,991 Transportation/Plan Engineering $7,493 $7,493 Natural Resource Protection $3,747 $3,747 Development Review $4,996 $4,996 Building and Safety $11,240 $11,240 Parks Maintenance $141,125 $141,125 Swim Center Maintenance $4,996 $4,996 Urban Forest Services $32,471 $32,471 Streets Maintenance $256,024 $256,024 Traffic Signals & Lighting $19,982 $19,982 Stormwater and Flood Control $27,476 $27,476 Recreation Administration $6,245 $6,245 Ranger Program $52,454 $52,454 Golf Course $37,467 $37,467 Police Administration $22,480 $22,480 Patrol $162,356 $162,356 Investigations $71,187 $71,187 Police Support Services $4,996 $4,996 Neighborhood Services $7,493 $7,493 Traffic Safety $37,467 $37,467 FD601 Water Fund $109,902 $109,902 FD602 Sewer Fund $174,845 $174,845 FD611 Parking Fund $11,240 $11,240 FD705 Whale Rock Fund $22,480 $22,480 All Other $38,716 $38,716 Total $1,306,078 $1,306,078

Page 715 of 1294 ends

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

SCHEDULE 17.01

CIP PROJECT ENGINEERING

NATURE AND EXTENT OF SERVICE
The CIP Project Engineering Division is responsible for overseeing the design and construction (including inspection) of all construction projects in the City’s Capital Improvement Plan (CIP). These projects include improvements to buildings, parks, and streets as well as water, wastewater, and flood protection systems. The program also provides inspection services for public infrastructure improvements built by the private sector. The program goal is to promote cost-effective CIP projects and public infrastructure improvements that meet established engineering standards and specifications.

Costs are allocated based on the amount of time staff spends on each function shown below:
 Engineering Administration – These costs represent time spent on engineering overhead and development that are not allocable to the other functions shown here.
 Engineering – These costs are related to time spent on encroachment development projects that are not defined as Enterprise capital activities. Costs are identified but not allocated.
 Project Engineering - These costs are related to time spent on specific capital improvement projects for the various enterprise funds and are allocated to those funds. Fund 507, Transportation Impact Fee, costs are for tracking purposes. City staff time is not charged to the 507 account as a matter of policy.

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation CIP Project Engineering
Costs to be allocated
Detail page 192
Schedule 17.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,269,244 $2,269,244 Allocated additions: 10000000 - Building Charge $16,839 $16,839 1011001 - City Administration $26,227 $7,081 $33,308 1011501 - City Attorney $25,679 $3,451 $29,130 1011021 - City Clerk $4,978 $979 $5,957 1012000 - Finance $34,247 $6,675 $40,922 1011101 - Network Services $75,041 $6,639 $81,680 1011103 - Information Services $21,410 $2,787 $24,197 1012006 - Finance Support Services $2,450 $40 $2,490 1013001 - Human Resources $54,061 $3,753 $57,814 1013003 - Wellness Program $372 $2,383 $2,755 1015001 - Public Works Administration $68,265 $10,869 $79,134 1015005 - Facilities Maintenance $27,050 $2,228 $29,278 1015008 - Fleet $9,464 $527 $9,991 8020000 - Insurance ISF Fund $127,362 $127,362 Total allocated additions: $366,083 $174,774 $540,857 $540,857 Total to be allocated $2,635,327 $174,774 $2,810,101

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation CIP Project Engineering
Schedule of costs to be
allocated by function
Detail page 193
Schedule 17.003
2021
Total General & Admin Engineering Administration Engineering Project Engineering Wages & BenefitsSALARIES & WAGES $1,525,626 $109,540 $924,834 $491,252 FRINGE BENEFITS $653,559 $46,926 $396,187 $210,446 Other Expense and CostSERVICES & SUPPLIES $90,059 $6,466 $54,594 $28,999 Departmental Expenditures $2,269,244 $162,932 $1,375,615 $730,697 Additions: 1stOther $366,083 $366,083 Functional Cost $2,635,327 $366,083 $162,932 $1,375,615 $730,697 Reallocate Admin ($366,083) $26,285 $221,919 $117,879 Allocable Costs $2,635,327 $189,217 $1,597,534 $848,576 Unallocated ($1,786,751) ($189,217) ($1,597,534)1st Allocation $848,576 $848,576 Additions: 2ndOther $174,774 $174,774 Functional Cost $174,774 $174,774 Reallocate Admin ($174,774) $12,549 $105,948 $56,277 Allocable Costs $174,774 $12,549 $105,948 $56,277 Unallocated ($118,497) ($12,549) ($105,948)2nd Allocation $56,277 $56,277 Total allocated $904,853 $904,853

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation CIP Project Engineering
Detail allocation of
Project Engineering
Detail page 194
Schedule 17.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 807 25.062 % $212,671 $212,671 $14,104 $226,775 FD403 Info Tech Replacement Fund 201 6.242 % $52,970 $52,970 $3,513 $56,483 FD507 Transportation Impact Fee Fund 724 22.484 % $190,798 $190,798 $12,654 $203,452 FD404 Major Facility Replacement Fund 463 14.379 % $122,016 $122,016 $8,092 $130,108 FD602 Sewer Fund 344 10.683 % $90,655 $90,655 $6,012 $96,667 FD611 Parking Fund 520 16.149 % $137,037 $137,037 $9,088 $146,125FD621Transit Fund 161 5.001 % $42,429 $42,429 $2,814 $45,243 Total 3,220 100.000 % $848,576 $848,576 $56,277 $904,853 (A) Alloc basis: Number of Project Hours by FundSource:

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation CIP Project Engineering
Departmental Cost
Allocation Summary
Detail page 195
Schedule 17.005
2021
Total Project Engineering
FD403 Info Tech Replacement Fund $56,483 $56,483 FD404 Major Facility Replacement Fund $130,108 $130,108 FD507 Transportation Impact Fee Fund $203,452 $203,452 FD601 Water Fund $226,775 $226,775 FD602 Sewer Fund $96,667 $96,667 FD611 Parking Fund $146,125 $146,125 FD621Transit Fund $45,243 $45,243 Total $904,853 $904,853

Page 720 of 1294 ends

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

SCHEDULE 18.01

TRANSPORTATION PLAN/ENGINEERING

NATURE AND EXTENT OF SERVICE
The Transportation Planning and Engineering Division is responsible for providing and overseeing analysis, planning, operations, design and construction of the City's traffic circulation systems. The program goals are to provide safe and well-maintained streets; reduced traffic congestion and air pollution; less use of single-occupant vehicles; increased circulation safety with fewer traffic-related collisions; and more walking, bike riding, bus riding, and carpooling.

Costs are allocated as follows:
 General & Administrative/Capital Outlay – These costs are related to the time spent on General Administrative tasks and city-sponsored capital projects which are not allocable and specific projects because of funding limitations. Costs are identified but not allocated.  Parking - These costs are related to Development Review of transportation projects and are allocated only to this function.  Transit – These costs are related to transit projects. These costs are allocated directly to Fund 621 Transit.

 Development Review – These costs are related to Development Review of transportation projects and are allocated only to this function.

 Long Range Plan – These costs are related to the development and maintenance of the Long Range Transportation Plan and are allocated only to this function.

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IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Transportation/Plan Engineering
Costs to be allocated
Detail page 197
Schedule 18.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $891,289 $891,289 Allocated additions: 10000000 - Building Charge $430 $430 1011001 - City Administration $10,302 $2,781 $13,083 1011501 - City Attorney $10,086 $1,355 $11,441 1011021 - City Clerk $1,991 $392 $2,383 1012000 - Finance $14,009 $2,687 $16,696 1011101 - Network Services $37,881 $3,483 $41,364 1011103 - Information Services $8,564 $1,115 $9,679 1012006 - Finance Support Services $962 $16 $978 1013001 - Human Resources $21,611 $1,500 $23,111 1013003 - Wellness Program $149 $953 $1,102 1015001 - Public Works Administration $52,116 $8,297 $60,413 1015005 - Facilities Maintenance $690 $58 $748 1015008 - Fleet $7,098 $395 $7,493 8020000 - Insurance ISF Fund $50,898 $50,898 Total allocated additions: $165,889 $73,930 $239,819 $239,819 Total to be allocated $1,057,178 $73,930 $1,131,108

Page 722 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Transportation/Plan Engineering
Schedule of costs to be
allocated by function
Detail page 198
Schedule 18.003
2021
Total General & Admin Gen & Admin/Capital
Outlay
Parking Transit Development Review Long Range Plan
Wages & BenefitsSALARIES & WAGES $562,644 $371,345 $16,879 $11,253 $112,529 $50,638 FRINGE BENEFITS $291,214 $192,201 $8,736 $5,824 $58,243 $26,210 Other Expense and CostSERVICES & SUPPLIES $37,431 $24,704 $1,123 $749 $7,486 $3,369 Departmental Expenditures $891,289 $588,250 $26,738 $17,826 $178,258 $80,217 Additions: 1stOther $165,889 $165,889 Functional Cost $1,057,178 $165,889 $588,250 $26,738 $17,826 $178,258 $80,217 Reallocate Admin ($165,889) $109,487 $4,977 $3,318 $33,178 $14,929 Allocable Costs $1,057,178 $697,737 $31,715 $21,144 $211,436 $95,146 Unallocated ($697,737) ($697,737)1st Allocation $359,441 $31,715 $21,144 $211,436 $95,146 Additions: 2ndOther $73,930 $73,930 Functional Cost $73,930 $73,930 Reallocate Admin ($73,930) $48,794 $2,218 $1,479 $14,786 $6,653 Allocable Costs $73,930 $48,794 $2,218 $1,479 $14,786 $6,653 Unallocated ($48,794) ($48,794)2nd Allocation $25,136 $2,218 $1,479 $14,786 $6,653 Total allocated $384,577 $33,933 $22,623 $226,222 $101,799

Page 723 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Transportation/Plan Engineering
Detail allocation of
Parking
Detail page 199
Schedule 18.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 100 100.000 % $31,715 $31,715 $2,218 $33,933 Total 100 100.000 % $31,715 $31,715 $2,218 $33,933 (A) Alloc basis: Direct Allocation to Fund 611 ParkingSource:

Page 724 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Transportation/Plan Engineering
Detail allocation of
Transit
Detail page 200
Schedule 18.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD621Transit Fund 100 100.000 % $21,144 $21,144 $1,479 $22,623 Total 100 100.000 % $21,144 $21,144 $1,479 $22,623 (A) Alloc basis: Direct Allocation to Fund 621 TransitSource:

Page 725 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Transportation/Plan Engineering
Detail allocation of
Development Review
Detail page 201
Schedule 18.006
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedDevelopment Review 100 100.000 % $211,436 $211,436 $14,786 $226,222 Total 100 100.000 % $211,436 $211,436 $14,786 $226,222 (A) Alloc basis: Direct Allocation to Development ReviewSource:

Page 726 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Transportation/Plan Engineering
Detail allocation of
Long Range Plan
Detail page 202
Schedule 18.007
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedLong Range Planning 100 100.000 % $95,146 $95,146 $6,653 $101,799Total 100 100.000 % $95,146 $95,146 $6,653 $101,799 (A) Alloc basis: Direct Allocation to Long Range PlanSource:

Page 727 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Transportation/Plan Engineering
Departmental Cost
Allocation Summary
Detail page 203
Schedule 18.008
2021
Total Parking Transit Development Review Long Range Plan Development Review $226,222 $226,222 Long Range Planning $101,799 $101,799 FD611 Parking Fund $33,933 $33,933 FD621Transit Fund $22,623 $22,623 Total $384,577 $33,933 $22,623 $226,222 $101,799

Page 728 of 1294 ends

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

SCHEDULE 19.01

INSURANCE ISF FUND

NATURE AND EXTENT OF SERVICE
Ensures the City has adequate resources for The Insurance ISF Fund, an internal services fund, is responsible for protection from risk managementrelated claims and settlements.

Costs are allocated as follows:
 Risk Management – These costs are the premium costs only (no self-funded claims) and ancillary insurances associated with property, environmental, special events, volunteer, and crime insurance. Costs are allocated based on full time equivalent (FTE) by fund/department/division, or if appropriate, to specific department.  Workers Compensation Premiums – These costs are associated with workers compensation insurance premiums and are allocated based on full time equivalent (FTE) by fund/department/division.  Liability Claims – These are direct costs made to Water, Sewer, and Parking for the actual cost of claims against their department.  General Fund Liability Claims – These are direct costs paid for claims originating from General Fund Departments. Costs are allocated to General Fund Departments based on Total Expenditures for claims other than those specific to Enterprise Funds.

Page 729 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Costs to be allocated
Detail page 205
Schedule 19.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $3,361,435 $3,361,435 Allocated additions: 10000000 - Building Charge $394 $394 1011001 - City Administration $31,494 $8,475 $39,969 1011501 - City Attorney $36,269 $4,869 $41,138 1012000 - Finance $42,047 $10,036 $52,083 1012006 - Finance Support Services $3,630 $60 $3,690 1013002 - Risk Management $1,838 $39 $1,877 1015005 - Facilities Maintenance $1,712 $1,565 $3,277 Total allocated additions: $117,384 $25,044 $142,428 $142,428 Total to be allocated $3,478,819 $25,044 $3,503,863

Page 730 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Schedule of costs to be
allocated by function
Detail page 206
Schedule 19.003
2021
Total General & Admin Risk Management Workers Comp
Premiums
Liability Claims General Fund Liab
Claims
Other Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostLIABILITY PREMIUMS $971,923 $971,923 WORKERS COMP PREMIUMS $2,031,611 $2,031,611 OTHER INSURANCE $165,693 $165,693 LIABILITY CLAIMS $7,506 $7,506 GENERAL CLAIMS $184,702 $184,702 Departmental Expenditures $3,361,435 $1,137,616 $2,031,611 $7,506 $184,702 Additions: 1stRisk Management $1,838 $1,838 Other $115,546 $115,546 Functional Cost $3,478,819 $115,546 $1,139,454 $2,031,611 $7,506 $184,702 Reallocate Admin ($115,546) $39,104 $69,835 $258 $6,349 Allocable Costs $3,478,819 $1,178,558 $2,101,446 $7,764 $191,051 1st Allocation $3,478,819 $1,178,558 $2,101,446 $7,764 $191,051 Additions: 2ndRisk Management $39 $39 Other $25,005 $25,005 Functional Cost $25,044 $25,005 $39 Reallocate Admin ($25,005) $8,462 $15,113 $56 $1,374 Allocable Costs $25,044 $8,501 $15,113 $56 $1,374 2nd Allocation $25,044 $8,501 $15,113 $56 $1,374 Total allocated $3,503,863 $1,187,059 $2,116,559 $7,820 $192,425

Page 731 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 207
Schedule 19.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.738 % $8,692 $8,692 $80 $8,772 Facilities Maintenance 500 1.229 % $14,487 $14,487 $14,487 Streets Maintenance 1,100 2.704 % $31,871 $31,871 $295 $32,166 Stormwater and Flood Control 614 1.509 % $17,790 $17,790 $164 $17,954 Traffic Signals & Lighting 200 0.492 % $5,795 $5,795 $54 $5,849 Transportation/Plan Engineering 600 1.475 % $17,384 $17,384 $17,384 Recreation Administration 400 0.983 % $11,589 $11,589 $107 $11,696 Recreation Facilities 100 0.246 % $2,897 $2,897 $27 $2,924 Youth Services 200 0.492 % $5,795 $5,795 $54 $5,849 Community Services 200 0.492 % $5,795 $5,795 $54 $5,849 Ranger Program 300 0.738 % $8,692 $8,692 $80 $8,772 Aquatics 100 0.246 % $2,897 $2,897 $27 $2,924 Golf Course 400 0.983 % $11,589 $11,589 $107 $11,696 Police Administration 650 1.598 % $18,833 $18,833 $174 $19,007 Patrol 4,300 10.571 % $124,586 $124,586 $1,151 $125,737 Investigations 1,700 4.179 % $49,255 $49,255 $455 $49,710 Police Support Services 1,900 4.671 % $55,050 $55,050 $509 $55,559 Neighborhood Services 100 0.246 % $2,897 $2,897 $27 $2,924 Traffic Safety 400 0.983 % $11,589 $11,589 $107 $11,696 Fire Administration 400 0.983 % $11,589 $11,589 $107 $11,696 Emergency Response 4,500 11.063 % $130,381 $130,381 $1,205 $131,586 Hazard Prevention 550 1.352 % $15,935 $15,935 $147 $16,082 FD601 Water Fund 3,209 7.889 % $92,976 $92,976 $859 $93,835 FD602 Sewer Fund 3,269 8.036 % $94,715 $94,715 $875 $95,590 FD621Transit Fund 300 0.738 % $8,692 $8,692 $80 $8,772 FD705 Whale Rock Fund 400 0.983 % $11,589 $11,589 $107 $11,696 City Administration 400 0.983 % $11,589 $11,589 $11,589 Economic Development 100 0.246 % $2,897 $2,897 $27 $2,924 Natural Resource Protection 300 0.738 % $8,692 $8,692 $80 $8,772 Community Promotion 25 0.061 % $724 $724 $7 $731 City Attorney 300 0.738 % $8,692 $8,692 $8,692 City Clerk 400 0.983 % $11,589 $11,589 $11,589 Finance 1,300 3.196 % $37,666 $37,666 $37,666 Network Services 750 1.844 % $21,730 $21,730 $21,730 Information Services 825 2.028 % $23,903 $23,903 $23,903 Human Resources 600 1.475 % $17,384 $17,384 $17,384 Community Development Admin 500 1.229 % $14,487 $14,487 $134 $14,621 Building and Safety 1,150 2.827 % $33,320 $33,320 $308 $33,628 Public Works Administration 600 1.475 % $17,384 $17,384 $17,384 Parks Maintenance 1,200 2.950 % $34,768 $34,768 $321 $35,089 Swim Center Maintenance 100 0.246 % $2,897 $2,897 $27 $2,924

Page 732 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 208
Schedule 19.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Apparatus Service 200 0.492 % $5,795 $5,795 $54 $5,849 Fleet 450 1.106 % $13,038 $13,038 $13,038 FD611 Parking Fund 900 2.213 % $26,076 $26,076 $241 $26,317 CIP Project Engineering 1,500 3.688 % $43,460 $43,460 $43,460 Development Review 1,300 3.196 % $37,666 $37,666 $348 $38,014 City Council 500 1.229 % $14,487 $14,487 $14,487 Tourism and Bid Promotion 175 0.430 % $5,070 $5,070 $47 $5,117 Community Services Group 200 0.492 % $5,795 $5,795 $5,795 Housing Policy/Homelessness 100 0.246 % $2,897 $2,897 $27 $2,924 Solid Waste Recycling 110 0.270 % $3,192 $3,192 $28 $3,220 Total 40,677 100.000 % $1,178,558 $1,178,558 $8,501 $1,187,059 (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

Page 733 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
Workers Comp Premiums
Detail page 209
Schedule 19.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.738 % $15,499 $15,499 $143 $15,642 Facilities Maintenance 500 1.229 % $25,831 $25,831 $25,831 Streets Maintenance 1,100 2.704 % $56,828 $56,828 $524 $57,352 Stormwater and Flood Control 614 1.509 % $31,720 $31,720 $292 $32,012 Traffic Signals & Lighting 200 0.492 % $10,332 $10,332 $95 $10,427 Transportation/Plan Engineering 600 1.475 % $30,997 $30,997 $30,997 Recreation Administration 400 0.983 % $20,665 $20,665 $190 $20,855 Recreation Facilities 100 0.246 % $5,166 $5,166 $48 $5,214 Youth Services 200 0.492 % $10,332 $10,332 $95 $10,427 Community Services 200 0.492 % $10,332 $10,332 $95 $10,427 Ranger Program 300 0.738 % $15,499 $15,499 $143 $15,642 Aquatics 100 0.246 % $5,166 $5,166 $48 $5,214 Golf Course 400 0.983 % $20,665 $20,665 $190 $20,855 Police Administration 650 1.598 % $33,580 $33,580 $309 $33,889 Patrol 4,300 10.571 % $222,146 $222,146 $2,047 $224,193 Investigations 1,700 4.179 % $87,825 $87,825 $809 $88,634 Police Support Services 1,900 4.671 % $98,157 $98,157 $904 $99,061 Neighborhood Services 100 0.246 % $5,166 $5,166 $48 $5,214 Traffic Safety 400 0.983 % $20,665 $20,665 $190 $20,855 Fire Administration 400 0.983 % $20,665 $20,665 $190 $20,855 Emergency Response 4,500 11.063 % $232,478 $232,478 $2,142 $234,620 Hazard Prevention 550 1.352 % $28,414 $28,414 $262 $28,676 FD601 Water Fund 3,209 7.889 % $165,783 $165,783 $1,527 $167,310 FD602 Sewer Fund 3,269 8.036 % $168,882 $168,882 $1,556 $170,438 FD621Transit Fund 300 0.738 % $15,499 $15,499 $143 $15,642 FD705 Whale Rock Fund 400 0.983 % $20,665 $20,665 $190 $20,855 City Administration 400 0.983 % $20,665 $20,665 $20,665 Economic Development 100 0.246 % $5,166 $5,166 $48 $5,214 Natural Resource Protection 300 0.738 % $15,499 $15,499 $143 $15,642 Community Promotion 25 0.061 % $1,292 $1,292 $12 $1,304 City Attorney 300 0.738 % $15,499 $15,499 $15,499 City Clerk 400 0.983 % $20,665 $20,665 $20,665 Finance 1,300 3.196 % $67,160 $67,160 $67,160 Network Services 750 1.844 % $38,746 $38,746 $38,746 Information Services 825 2.028 % $42,621 $42,621 $42,621 Human Resources 600 1.475 % $30,997 $30,997 $30,997 Community Development Admin 500 1.229 % $25,831 $25,831 $238 $26,069 Building and Safety 1,150 2.827 % $59,411 $59,411 $547 $59,958 Public Works Administration 600 1.475 % $30,997 $30,997 $30,997 Parks Maintenance 1,200 2.950 % $61,994 $61,994 $571 $62,565 Swim Center Maintenance 100 0.246 % $5,166 $5,166 $48 $5,214

Page 734 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
Workers Comp Premiums
Detail page 210
Schedule 19.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Apparatus Service 200 0.492 % $10,332 $10,332 $95 $10,427 Fleet 450 1.106 % $23,248 $23,248 $23,248 FD611 Parking Fund 900 2.213 % $46,496 $46,496 $428 $46,924 CIP Project Engineering 1,500 3.688 % $77,493 $77,493 $77,493 Development Review 1,300 3.196 % $67,160 $67,160 $619 $67,779 City Council 500 1.229 % $25,831 $25,831 $25,831 Tourism and Bid Promotion 175 0.430 % $9,041 $9,041 $83 $9,124 Community Services Group 200 0.492 % $10,332 $10,332 $10,332 Housing Policy/Homelessness 100 0.246 % $5,166 $5,166 $48 $5,214 Solid Waste Recycling 110 0.270 % $5,681 $5,681 $53 $5,734 Total 40,677 100.000 % $2,101,446 $2,101,446 $15,113 $2,116,559 (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

Page 735 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
Liability Claims
Detail page 211
Schedule 19.006
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 3,222 8.963 % $696 $696 $5 $701 FD602 Sewer Fund 32,727 91.037 % $7,068 $7,068 $51 $7,119 Total 35,949 100.000 % $7,764 $7,764 $56 $7,820 (A) Alloc basis: Direct to Water, Sewer and Parking FundsSource:

Page 736 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
General Fund Liab Claims
Detail page 212
Schedule 19.007
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 173,273 0.256 % $489 $489 $489 Cultural Activities 332,351 0.491 % $939 $939 $9 $948 Economic Development 588,878 0.870 % $1,663 $1,663 $16 $1,679 Natural Resource Protection 646,613 0.956 % $1,826 $1,826 $17 $1,843 Community Promotion 417,721 0.617 % $1,180 $1,180 $11 $1,191 City Attorney 964,100 1.425 % $2,723 $2,723 $2,723 City Clerk 567,513 0.839 % $1,603 $1,603 $1,603 Finance 1,795,348 2.654 % $5,070 $5,070 $5,070 Network Services 2,856,721 4.223 % $8,068 $8,068 $8,068 Information Services 1,105,991 1.635 % $3,123 $3,123 $3,123 Finance Support Services 133,712 0.198 % $378 $378 $378 Human Resources 1,363,656 2.016 % $3,851 $3,851 $3,851 Wellness Program 9,226 0.014 % $26 $26 $26 Community Development Admin 901,725 1.333 % $2,547 $2,547 $24 $2,571 Commissions & Committees 15,291 0.023 % $43 $43 $43 Development Review 2,507,040 3.706 % $7,080 $7,080 $67 $7,147 Building and Safety 2,506,262 3.705 % $7,078 $7,078 $67 $7,145 Public Works Administration 606,828 0.897 % $1,714 $1,714 $1,714 Parks Maintenance 2,926,873 4.327 % $8,266 $8,266 $78 $8,344 Swim Center Maintenance 449,101 0.664 % $1,268 $1,268 $12 $1,280 Urban Forest Services 449,130 0.664 % $1,268 $1,268 $12 $1,280 Facilities Maintenance 1,231,266 1.820 % $3,477 $3,477 $3,477 Streets Maintenance 1,313,626 1.942 % $3,710 $3,710 $35 $3,745 Stormwater and Flood Control 944,270 1.396 % $2,667 $2,667 $25 $2,692 Traffic Signals & Lighting 553,073 0.818 % $1,562 $1,562 $15 $1,577 Fleet 1,011,969 1.496 % $2,858 $2,858 $2,858 City Administration 1,115,952 1.650 % $3,152 $3,152 $3,152 Transportation/Plan Engineering 891,289 1.318 % $2,517 $2,517 $2,517 Recreation Administration 759,597 1.123 % $2,145 $2,145 $20 $2,165 Recreation Facilities 234,614 0.347 % $663 $663 $6 $669 Youth Services 971,662 1.436 % $2,744 $2,744 $26 $2,770 Community Services 384,912 0.569 % $1,087 $1,087 $10 $1,097 Ranger Program 508,601 0.752 % $1,436 $1,436 $14 $1,450 Aquatics 579,746 0.857 % $1,637 $1,637 $16 $1,653 Golf Course 599,587 0.886 % $1,693 $1,693 $16 $1,709 Police Administration 1,469,923 2.173 % $4,151 $4,151 $39 $4,190 Patrol 9,753,373 14.417 % $27,545 $27,545 $262 $27,807 Investigations 2,923,797 4.322 % $8,257 $8,257 $78 $8,335 Police Support Services 2,381,005 3.520 % $6,724 $6,724 $64 $6,788 Neighborhood Services 228,265 0.337 % $645 $645 $6 $651 Traffic Safety 862,135 1.274 % $2,435 $2,435 $23 $2,458

Page 737 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
General Fund Liab Claims
Detail page 213
Schedule 19.007
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Administration 1,258,603 1.860 % $3,554 $3,554 $34 $3,588 Emergency Response 11,494,300 16.991 % $32,461 $32,461 $308 $32,769 Hazard Prevention 735,525 1.087 % $2,077 $2,077 $20 $2,097 Training Services 82,496 0.122 % $233 $233 $2 $235 Fire Station 38,314 0.057 % $108 $108 $1 $109 Disaster Assistance 38,550 0.057 % $109 $109 $1 $110 Fire Apparatus Service 377,035 0.557 % $1,065 $1,065 $10 $1,075 Finance Non Departmental 292,146 0.432 % $825 $825 $8 $833 Human Relations 579,489 0.857 % $1,637 $1,637 $16 $1,653 CIP Project Engineering 2,269,244 3.354 % $6,409 $6,409 $6,409 Community Services Group 315,986 0.467 % $892 $892 $892 Risk Management 1,598 0.002 % $5 $5 $5 Water Administration/Engineering 1,709 0.003 % $5 $5 $5 Solid Waste Recycling 119,370 0.176 % $337 $337 $6 $343 Parking Admin 9,386 0.012 % $26 $26 $26 Total 67,649,766 100.000 % $191,051 $191,051 $1,374 $192,425 (A) Alloc basis: Total Expenditures by General Fund DepartmentSource:

Page 738 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 214
Schedule 19.008
2021
Total Risk Management Workers Comp Premiums Liability Claims General Fund Liab Claims City Council $40,807 $14,487 $25,831 $489 City Administration $35,406 $11,589 $20,665 $3,152 Community Services Group $17,019 $5,795 $10,332 $892 City Attorney $26,914 $8,692 $15,499 $2,723 City Clerk $33,857 $11,589 $20,665 $1,603 Finance $109,896 $37,666 $67,160 $5,070 Network Services $68,544 $21,730 $38,746 $8,068 Information Services $69,647 $23,903 $42,621 $3,123 Finance Support Services $378 $378 Human Resources $52,232 $17,384 $30,997 $3,851 Risk Management $5 $5 Wellness Program $26 $26 Public Works Administration $50,095 $17,384 $30,997 $1,714 Facilities Maintenance $43,795 $14,487 $25,831 $3,477 Fleet $39,144 $13,038 $23,248 $2,858 CIP Project Engineering $127,362 $43,460 $77,493 $6,409 Transportation/Plan Engineering $50,898 $17,384 $30,997 $2,517 Cultural Activities $948 $948 Economic Development $9,817 $2,924 $5,214 $1,679 Natural Resource Protection $26,257 $8,772 $15,642 $1,843 Tourism and Bid Promotion $14,241 $5,117 $9,124 Community Promotion $3,226 $731 $1,304 $1,191 Finance Non Departmental $833 $833 Community Development Admin $43,261 $14,621 $26,069 $2,571 Commissions & Committees $43 $43 Development Review $112,940 $38,014 $67,779 $7,147 Building and Safety $100,731 $33,628 $59,958 $7,145 Human Relations $1,653 $1,653 Housing Policy/Homelessness $8,138 $2,924 $5,214 Parks Maintenance $105,998 $35,089 $62,565 $8,344 Swim Center Maintenance $9,418 $2,924 $5,214 $1,280 Urban Forest Services $25,694 $8,772 $15,642 $1,280 Streets Maintenance $93,263 $32,166 $57,352 $3,745 Traffic Signals & Lighting $17,853 $5,849 $10,427 $1,577 Parking Admin $26 $26 Stormwater and Flood Control $52,658 $17,954 $32,012 $2,692 Water Administration/Engineering $5 $5 Solid Waste Recycling $9,297 $3,220 $5,734 $343 Recreation Administration $34,716 $11,696 $20,855 $2,165 Recreation Facilities $8,807 $2,924 $5,214 $669

Page 739 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 215
Schedule 19.008
2021
Total Risk Management Workers Comp Premiums Liability Claims General Fund Liab Claims Youth Services $19,046 $5,849 $10,427 $2,770 Community Services $17,373 $5,849 $10,427 $1,097 Ranger Program $25,864 $8,772 $15,642 $1,450 Aquatics $9,791 $2,924 $5,214 $1,653 Golf Course $34,260 $11,696 $20,855 $1,709 Police Administration $57,086 $19,007 $33,889 $4,190 Patrol $377,737 $125,737 $224,193 $27,807 Investigations $146,679 $49,710 $88,634 $8,335 Police Support Services $161,408 $55,559 $99,061 $6,788 Neighborhood Services $8,789 $2,924 $5,214 $651 Traffic Safety $35,009 $11,696 $20,855 $2,458 Fire Administration $36,139 $11,696 $20,855 $3,588 Emergency Response $398,975 $131,586 $234,620 $32,769 Hazard Prevention $46,855 $16,082 $28,676 $2,097 Training Services $235 $235 Fire Apparatus Service $17,351 $5,849 $10,427 $1,075 Fire Station $109 $109 Disaster Assistance $110 $110 FD601 Water Fund $261,846 $93,835 $167,310 $701 FD602 Sewer Fund $273,147 $95,590 $170,438 $7,119 FD611 Parking Fund $73,241 $26,317 $46,924 FD621Transit Fund $24,414 $8,772 $15,642 FD705 Whale Rock Fund $32,551 $11,696 $20,855 Total $3,503,863 $1,187,059 $2,116,559 $7,820 $192,425

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

SCHEDULE 20.01

NATURAL RESOURCES PROTECTION
(Utility Services)

NATURE AND EXTENT OF SERVICE
The Natural Resources Protection Department is a formally structured program to bring greater overall guidance and a proactive approach to the City’s environmental protection and restoration efforts including its open space and greenbelt programs. This program has three major activities:
open space/greenbelt acquisition and management, storm water program coordination and agency reporting, and natural resource protection, project mitigation and educational outreach.

Costs are allocated as follows:
 Natural Resources-General Government - These costs are identified but not allocated.  Program Support - These costs represent the value of services provided to enterprise programs such as the Utility Funds. Costs are allocated based on an agreed upon amount for services performed.

Page 741 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Natural Resources Protection (Utility Services)
Costs to be allocated
Detail page 217
Schedule 20.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $646,613 $646,613 Total to be allocated $646,613 $646,613

Page 742 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Natural Resources Protection (Utility Services)
Schedule of costs to be
allocated by function
Detail page 218
Schedule 20.003
2021
Total General & Admin Natural Resources-General
Government
Program Support
Wages & BenefitsSALARIES & WAGES $331,168 $331,168 FRINGE BENEFITS $153,511 $153,511 Other Expense and CostSERVICES & SUPPLIES $161,934 $161,934 Departmental Expenditures $646,613 $646,613 Functional Cost $646,613 $646,613 Allocable Costs $646,613 $646,613 Unallocated ($646,613) ($646,613)1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocated

Page 743 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Natural Resources Protection (Utility Services)
Detail allocation of
Program Support
Detail page 219
Schedule 20.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD602 Sewer Fund 1,981 78.987 % $1,981 $1,981 $1,981 FD601 Water Fund 527 21.013 % $527 $527 $527 Subtotal 2,508 100.000 % $2,508 $2,508 $2,508 Direct Billed ($2,508) ($2,508) ($2,508)Total 2,508 100.000 % $0 $0 $0 $0 $0 (A) Alloc basis: Agreed Upon Amount Based On Services PerformedSource:

Page 744 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Natural Resources Protection (Utility Services)
Departmental Cost
Allocation Summary
Detail page 220
Schedule 20.005
2021
Total Program Support
FD601 Water Fund $527 $527 FD602 Sewer Fund $1,981 $1,981 Subtotal $2,508 $2,508 Direct Billed ($2,508) ($2,508)Total

Page 745 of 1294 ends

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

SCHEDULE 21.01

ENGINEERING DEVELOPMENT REVIEW
(Utility Services)

NATURE AND EXTENT OF SERVICE
The Engineering Development Review Division oversees design and construction of various public works projects built by private developers for City ownership. These projects typically include additions to the City’s water, wastewater, recycled water, storm drain, street, flood protection, and park systems. Since 2002, this program has been responsible for the review of the design of private development projects for compliance with the Grading Ordinance, Parking & Driveway Standards, site development and drainage designs.

This division is also responsible for verifying plan compliance with the Waterway Management Plan Drainage Design Manual for all private development projects. To ensure public safety, this department represents the city as its Floodplain Manager and prepares regular responses and reports to the Federal Emergency Management Agency (FEMA) and the public in this regard.

The division also coordinates reviews of development projects for compliance with the Tree Regulations and coordinates with the City Arborist on tree removals, tree plantings, and tree preservation requirements. The division’s goal is to ensure compliance with the City’s Engineering Standards, Community Design Guidelines, Floodplain Management Regulations, and Waterway Management Plan to provide safe, effective, and efficient public works which meet established engineering standards and specifications. This division has four major activities: development review, encroachment permit review and issuance, recordkeeping, and miscellaneous projects.

Costs are allocated based on an analysis of tasks performed by staff during the year as follows:
 Utility Service – These costs are for services provided by staff funded in the Utility Enterprise Funds. The amounts shown represent credits that are provided to these enterprise funds (water and sewer) in order to reflect the services provided back to Engineering Development Review to facilitate the review and inspection of development projects.

Page 746 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Eng Dev Review (Utility Services)
Costs to be allocated
Detail page 222
Schedule 21.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:Total to be allocated

Page 747 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Eng Dev Review (Utility Services)
Schedule of costs to be
allocated by function
Detail page 223
Schedule 21.003
2021
Total General & Admin Development Review Services Utility Services Other Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSERVICES & SUPPLIESFunctional CostAllocable Costs1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocated

Page 748 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Eng Dev Review (Utility Services)
Detail allocation of
Utility Services
Detail page 224
Schedule 21.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 50 50.000 % ($14,755) ($14,755) ($14,755)FD602 Sewer Fund 50 50.000 % ($14,755) ($14,755) ($14,755)Subtotal 100 100.000 % ($29,510) ($29,510) ($29,510)Direct Billed $29,510 $29,510 $29,510 Total 100 100.000 % $0 $0 $0 $0 $0 (A) Alloc basis: Time Spent by Utilities on Behalf of Engineering Development ReviewSource: Cheryl Blair

Page 749 of 1294 ends

IVA/Cap95
04/22/22
City of San Luis Obispo, CA Central Service Cost Allocation Eng Dev Review (Utility Services)
Departmental Cost
Allocation Summary
Detail page 225
Schedule 21.005
2021
Total Utility Services
FD601 Water Fund ($14,755) ($14,755)FD602 Sewer Fund ($14,755) ($14,755)Subtotal ($29,510) ($29,510)Direct Billed $29,510 $29,510 Total

Page 750 of 1294 ends

CITY OF SAN LUIS OBISPO, CA
2 CFR PART 200

COST ALLOCATION PLAN
Fiscal Year 2021
Prepared April 26, 2022
1870 Divot Road
Carson City, NV 89701
775-883-3182
www.costplans.com
email: [email protected]

Page 751 of 1294 ends

City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2021
Prepared by:

COST ALLOCATION METHODOLOGY

INTRODUCTION
The cost allocation plan was prepared in accordance with the 2CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. A consistent approach has been followed in the treatment of direct or indirect costs; in no case have costs charged as direct costs to programs been included as indirect costs. Actual expenditure information was obtained from the financial statements for the year ended June 30, 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 or required by 2 CFR Part 200), plus all allocated costs from all other central services which have been identified up to this point.

Second Allocation – costs from other central services made subsequent to that section’s first allocation. With respect to the double 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 an additional allocation from other central services.

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

Page 752 of 1294 ends

City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2021
Prepared by:

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

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

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

The central service departments are listed on the left side of the page and the operating programs detailed in the plan are listed across the top. With a total at the bottom of the page.

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

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

Sections – sections on each central service are presented in the following format:

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

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

Page 753 of 1294 ends

City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2021
Prepared by:

FORMAT (Continued)

1. Costs to be Allocated by Function – costs for each Central Service are functionalized to the extent deemed necessary to insure the application of allocation basis which most closely correlate with the benefits derived by receiving programs. Total costs allocated are the same as reflected on the previous schedule. Functions of the central services are listed across the top of the page and a detailed schedule is provided on each function.

2. Detail Allocation – detailed schedule of the allocation of each function is provided on all allocated functions except for General Administration. Costs of General Administration are re-allocated to all other agency functions based on functional costs unless otherwise noted.

3. Departmental Cost Allocation Summary – provides a summary of the costs allocated by function. The programs that received allocations are listed on the left side of the page and the central service functions are listed across the top.

INTERVIEWS
Through discussions and review with Departmental staff, Mahoney & Associates Consulting, LLC established functions performed by central service departments and costs associated with each function. It was the primary objective of Mahoney & Associates to use data representative of services provided to users while still adhering to the specifications of the 2 CFR Part 200 cost principles.

Page 754 of 1294 ends

This Page Intentionally Left Blank

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CERTIFICATE OF COST ALLOCATION PLAN
This is to certify that I have reviewed the cost allocation plan submitted herewith and to the best of my knowledge and belief:
(1) All costs included in this proposal to establish cost allocations or billings for Fiscal Year 2021 (July 1, 2020 through June 30, 2021) are allowable in accordance with the requirements of 2 CFR 200 and the Federal award(s) to which they apply. Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan. (2) All costs included in this proposal are properly allocable to Federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the awards to which they are allocated in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently.

I declare that the foregoing is true and correct.

Governmental Unit: _____________________________________________________ Signature: ____________________________________________________________ Name of Official: _______________________________________________________ Title: ________________________________________________________________ Date of Execution: _____________________________________________________

Page 756 of 1294 ends

Page 757 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 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 25Costs by Function 1.03 26Detail Allocation - City Hall 1.04 27Detail Allocation - 919 Palm 1.05 28Detail Allocation - Corporation Yard 1.06 29Allocation Summary 1.07 30City AdministrationNarrative 2.01Costs to be Allocated 2.02 32Costs by Function 2.03 33Detail Allocation - Citywide Administration 2.04 34Detail Allocation - Other GF Exp 2.05 36Detail Allocation - Netwok Services & Info Services 2.06 38Detail Allocation - Economic Development 2.07 39Detail Allocation - Natural Resource Planning 2.08 40Allocation Summary 2.09 41Community Services GroupNarrative 3.01Costs to be Allocated 3.02 44Costs by Function 3.03 45Detail Allocation - Project Supervision 3.04 46Allocation Summary 3.05 47City AttorneyNarrative 4.01Costs to be Allocated 4.02 49Costs by Function 4.03 50Detail Allocation - City Attorney 4.04 51Detail Allocation - Other GF Exp 4.05 53Allocation Summary 4.06 55City Clerk

Page 758 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Table of Contents
Schedule TOC.002
2021
Schedule Page
Narrative 5.01Costs to be Allocated 5.02 58Costs by Function 5.03 59Detail Allocation - City Clerk Services 5.04 60Detail Allocation - Public Counter/Main City Phone 5.05 61Allocation Summary 5.06 63Finance Narrative 6.01Costs to be Allocated 6.02 66Costs by Function 6.03 67Detail Allocation - Accounts Payable 6.04 69Detail Allocation - Payroll 6.05 71Detail Allocation - Purchasing 6.06 73Detail Allocation - General Finance 6.07 75Detail Allocation - Utility Billing 6.08 77Detail Allocation - Cashier 6.09 78Detail Allocation - Budget 6.10 79Detail Allocation - Other GF Exp 6.11 81Allocation Summary 6.12 83Network ServicesNarrative 7.01Costs to be Allocated 7.02 86Costs by Function 7.03 87Detail Allocation - Network Services & Desktop Support 7.04 89Detail Allocation - Enterprise Apps 7.05 91Detail Allocation - MDC Support 7.06 93Detail Allocation - Tablet Support 7.07 94Detail Allocation - Server Support 7.08 96Detail Allocation - Network Support 7.09 98Detail Allocation - Radios 7.10 100Detail Allocation - Telemetry 7.11 101Detail Allocation - Cell Phones 7.12 102Detail Allocation - Cellular Data Services 7.13 103Detail Allocation - Telephones 7.14 105Detail Allocation - Cuesta 7.15 107Detail Allocation - South Hills 7.16 108Detail Allocation - Tassajara 7.17 109Detail Allocation - Direct Dept Exp 7.18 110Allocation Summary 7.19 111Information ServicesNarrative 8.01Costs to be Allocated 8.02 116Costs by Function 8.03 117

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Table of Contents
Schedule TOC.003
2021
Schedule Page
Detail Allocation - Information Services 8.04 118Detail Allocation - Enterprise Apps 8.05 119Allocation Summary 8.06 121Finance Support ServicesNarrative 9.01Costs to be Allocated 9.02 124Costs by Function 9.03 125Detail Allocation - General Support Services 9.04 126Detail Allocation - Parking 9.05 128Allocation Summary 9.06 129Human ResourcesNarrative 10.01Costs to be Allocated 10.02 132Costs by Function 10.03 133Detail Allocation - Human Resources 10.04 134Detail Allocation - Other GF Exp 10.05 136Detail Allocation - Tiution Reimbursement 10.06 138Allocation Summary 10.07 139Risk ManagementNarrative 11.01Costs to be Allocated 11.02 142Costs by Function 11.03 143Detail Allocation - Risk Management 11.04 144Allocation Summary 11.05 145Wellness ProgramNarrative 12.01Costs to be Allocated 12.02 147Costs by Function 12.03 148Detail Allocation - Wellness Program 12.04 149Allocation Summary 12.05 151Public Works AdministrationNarrative 13.01Costs to be Allocated 13.02 154Costs by Function 13.03 155Detail Allocation - Deputy Director/City Engineer 13.04 156Detail Allocation - Director 13.05 157Detail Allocation - Utilities 13.06 158Allocation Summary 13.07 159

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Table of Contents
Schedule TOC.004
2021
Schedule Page
Facilities MaintenanceNarrative 14.01Costs to be Allocated 14.02 161Costs by Function 14.03 162Detail Allocation - Utilities/Janitorial - City Hall 14.04 164Detail Allocation - Utilities - 919 Palm Street 14.05 165Detail Allocation - Janitorial - 919 Palm Street 14.06 166Detail Allocation - Utilities - Corp Yard 14.07 167Detail Allocation - Janitorial - Corp Yard 14.08 168Detail Allocation - Utilities - Other 14.09 169Detail Allocation - Janitorial - Other 14.10 170Detail Allocation - Parking Facility Maintenance 14.11 171Detail Allocation - Utility Fund Facilities Maintenance 14.12 172Detail Allocation - Transit Facilities Maintenance 14.13 173Detail Allocation - Building Maintenance 14.14 174Allocation Summary 14.15 176FleetNarrative 15.01Costs to be Allocated 15.02 181Costs by Function 15.03 182Detail Allocation - Fleet 15.04 183Allocation Summary 15.05 184CIP Project EngineeringNarrative 16.01Costs to be Allocated 16.02 186Costs by Function 16.03 187Detail Allocation - Project Engineering 16.04 188Allocation Summary 16.05 189Transportation/Plan EngineeringNarrative 17.01Costs to be Allocated 17.02 191Costs by Function 17.03 192Detail Allocation - Parking 17.04 193Detail Allocation - Transit 17.05 194Detail Allocation - Development Review 17.06 195Detail Allocation - Long Range Plan 17.07 196Allocation Summary 17.08 197Insurance ISF FundNarrative 18.01Costs to be Allocated 18.02 199

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Table of Contents
Schedule TOC.005
2021
Schedule Page
Costs by Function 18.03 200Detail Allocation - Risk Management 18.04 201Detail Allocation - Workers Comp Premiums 18.05 203Detail Allocation - Liability Claims 18.06 205Detail Allocation - General Fund Liab Claims 18.07 206Allocation Summary 18.08 208Natural Resources Protection (Utility Services)Narrative 19.01Costs to be Allocated 19.02 211Costs by Function 19.03 212Detail Allocation - Program Support 19.04 213Allocation Summary 19.05 214Eng Dev Review (Utility Services)Narrative 20.01Costs to be Allocated 20.02 216Costs by Function 20.03 217Detail Allocation - Utility Services 20.04 218Allocation Summary 20.05 219

Page 762 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 1
Schedule A.001
2021
Central Service Departments City Council Cultural
Activities
Econ Dev Nat Res
Protection
Tour/Bid Promo Comm
Promotion
Fin NonDepart Comm Dev
Admin
Commissions &
Comm
Building Charge $7,310 $321 $292 $625 $15,463 City Administration $2,347 $4,503 $113,841 $61,692 $5,660 $3,958 $12,216 $207 Community Services Group $52,037 City Attorney $2,181 $4,184 $7,412 $8,140 $5,258 $3,677 $11,349 $192 City Clerk $39,050 $396 $1,187 $692 $99 $53,659 Finance $6,551 $7,400 $12,766 $12,887 $1,310 $10,432 $5,425 $18,803 $193 Network Services $41,325 $4,895 $14,005 $6,489 $914 $59,537 $13,725 Information Services $8,018 $1,603 $4,811 $2,807 $401 $247,906 Finance Support Services $190 $364 $645 $709 $458 $321 $988 $16 Human Resources $18,548 $286 $4,185 $11,594 $6,440 $1,278 $251 $19,174 $13 Risk ManagementWellness Program $905 $181 $543 $316 $45 $905 Public Works AdministrationFacilities Maintenance $37,838 $1,663 $1,511 $3,237 $26,735 Fleet $3,729 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $41,094 $946 $9,795 $26,200 $14,210 $3,219 $831 $43,166 $43 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $205,357 $19,667 $157,522 $149,359 $32,264 $27,764 $14,463 $561,938 $14,389 Proposed Costs $205,357 $19,667 $157,522 $149,359 $32,264 $27,764 $14,463 $561,938 $14,389

Page 763 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 2
Schedule A.002
2021
Central Service Departments Development
Review
Long Range
Plan
Building &
Safety
Human
Relations
Housing
Pol/Homeless
Park Maint Swim Center
Maint
Urban Forest
Svc
Street Maint
Building Charge $6,168 $3,522 $9,793 $3,832 $590 $4,422 City Administration $33,963 $33,953 $7,850 $39,651 $6,084 $6,085 $17,797 Community Services GroupCity Attorney $31,557 $31,546 $7,295 $36,841 $5,654 $5,654 $16,536 City Clerk $5,144 $4,551 $396 $4,749 $396 $1,187 $4,353 Finance $45,117 $52,644 $13,540 $749 $71,682 $12,316 $9,483 $33,366 Network Services $67,361 $28,389 $65,158 $6,527 $78,529 $11,187 $26,248 $61,955 Information Services $20,849 $18,442 $1,603 $19,244 $1,603 $4,811 $17,641 Finance Support Services $2,746 $23,048 $635 $3,205 $491 $492 $1,439 Human Resources $49,993 $44,471 $497 $3,680 $46,672 $4,065 $11,426 $41,608 Risk ManagementWellness Program $2,353 $2,082 $181 $2,172 $181 $543 $1,991 Public Works Administration $88,047 $47,469 $51,419 $86,073 Facilities Maintenance $9,860 $6,089 $16,932 $31,609 $5,241 $54,711 Fleet $4,972 $11,188 $140,473 $4,972 $32,322 $254,842 CIP Project EngineeringTransportation/Plan Engineering $225,189 $101,337 Insurance ISF Fund $112,692 $100,511 $1,648 $8,120 $105,768 $9,397 $25,638 $93,058 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $617,964 $139,337 $414,319 $31,465 $21,256 $672,474 $103,815 $181,139 $689,792 Proposed Costs $617,964 $139,337 $414,319 $31,465 $21,256 $672,474 $103,815 $181,139 $689,792

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 3
Schedule A.003
2021
Central Service Departments Traffic
Signals/Lights
Parking Admin Stormwater/Flo
od Control
Wtr Admin/Eng Solid Waste
Rec
Rec Admin Rec Facilities Youth Services Community
Services
Building ChargeCity Administration $7,492 $123 $12,793 $24 $1,617 $10,290 $3,178 $13,163 $5,215 Community Services Group $52,037 $52,041 City Attorney $6,962 $112 $11,885 $21 $1,502 $9,561 $2,952 $12,231 $4,845 City Clerk $791 $2,429 $438 $17,312 $396 $791 $791 Finance $13,199 $213 $20,823 $20 $2,641 $14,357 $4,124 $16,039 $9,261 Network Services $37,114 $25,626 $4,485 $24,345 $18,449 $103,704 $16,704 Information Services $3,208 $62,003 $1,766 $28,282 $1,603 $3,208 $3,208 Finance Support Services $606 $8 $1,035 $2 $131 $9,796 $257 $1,064 $421 Human Resources $7,834 $12 $23,406 $1 $4,153 $15,372 $3,881 $8,194 $7,690 Risk ManagementWellness Program $362 $1,111 $200 $724 $181 $362 $362 Public Works Administration $49,443 $57,617 Facilities Maintenance $5,329 $85,313 $344,134 $5,743 $5,743 Fleet $19,890 $27,349 $6,216 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $17,815 $27 $52,543 $5 $9,275 $34,641 $8,787 $19,005 $17,336 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $170,045 $495 $298,620 $73 $78,245 $308,250 $387,942 $183,504 $71,576 Proposed Costs $170,045 $495 $298,620 $73 $78,245 $308,250 $387,942 $183,504 $71,576

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 4
Schedule A.004
2021
Central Service Departments Ranger
Program
Aquatics Golf Course Jack House Police Admin Patrol Investigations Police Support Svc
Neighborhood
Svcs
Building ChargeCity Administration $6,890 $7,854 $8,123 $19,913 $132,132 $39,611 $32,257 $3,092 Community Services GroupCity Attorney $6,403 $7,297 $7,547 $18,502 $122,768 $36,803 $29,970 $2,874 City Clerk $1,187 $396 $1,583 $10,437 $17,015 $6,727 $7,518 $396Finance $11,408 $9,727 $16,622 $40,764 $149,140 $48,208 $44,413 $4,119 Network Services $24,117 $18,501 $21,191 $93,212 $322,315 $90,311 $135,713 $21,361 Information Services $4,811 $1,603 $6,415 $120,407 $68,961 $27,263 $30,471 $1,603 Finance Support Services $557 $635 $657 $1,610 $10,682 $3,202 $2,608 $250 Human Resources $11,476 $4,178 $15,236 $35,492 $166,613 $65,069 $71,965 $3,876 Risk ManagementWellness Program $543 $181 $724 $1,176 $7,782 $3,077 $3,438 $181Public Works AdministrationFacilities Maintenance $5,743 $22,007 $22,007 $22,007 $44,014 $22,007 Fleet $52,212 $37,294 $22,376 $161,608 $70,858 $4,973 $7,459 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $25,807 $9,769 $34,186 $56,963 $376,910 $146,360 $161,056 $8,769 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $151,154 $60,141 $149,578 $442,859 $1,557,933 $559,496 $568,396 $75,987 Proposed Costs $151,154 $60,141 $149,578 $442,859 $1,557,933 $559,496 $568,396 $75,987

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 5
Schedule A.005
2021
Central Service Departments Traffic Safety Fire Admin Emergency Response
Hazard
Prevention
Training
Services
Fire Apparatus Fire Station Fac
Sup
Disaster Assist FD201 Local
Sales Tax
Building ChargeCity Administration $11,680 $17,050 $155,717 $9,963 $1,117 $5,108 $519 $523 Community Services GroupCity Attorney $10,853 $15,843 $144,682 $9,259 $1,038 $4,746 $483 $485 City Clerk $1,583 $11,695 $17,807 $2,176 $791 Finance $13,838 $24,434 $171,636 $14,653 $3,985 $13,066 $4,882 $2,979 $6,726 Network Services $24,600 $55,042 $278,234 $41,764 $8,051 Information Services $6,415 $73,473 $72,167 $8,821 $3,208 Finance Support Services $944 $1,379 $12,589 $805 $90 $413 $42 $43 Human Resources $15,461 $25,957 $175,467 $20,871 $70 $7,683 $33 $33 Risk ManagementWellness Program $724 $724 $8,144 $995 $362 Public Works AdministrationFacilities Maintenance $22,007 $19,993 $19,993 $19,993 $19,993 $19,993 $19,993 Fleet $37,294 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $34,933 $36,061 $398,104 $46,753 $235 $17,314 $109 $110 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $180,332 $281,651 $1,454,540 $176,053 $26,528 $60,742 $26,061 $24,166 $6,726 Proposed Costs $180,332 $281,651 $1,454,540 $176,053 $26,528 $60,742 $26,061 $24,166 $6,726

Page 767 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 6
Schedule A.006
2021
Central Service Departments FD202
Downtown Bid
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 Building Charge $238
City Administration $2,734 $782 $10,953 Community Services GroupCity Attorney $2,989 $856 $11,976 City ClerkFinance $5,552 $1,011 $20,688 $5,449 $31 $124 $46 Network Services $153 Information ServicesFinance Support Services $273 $78 $1,093 Human Resources $1,719 Risk ManagementWellness ProgramPublic Works AdministrationFacilities Maintenance $1,225 FleetCIP Project Engineering $56,296 $129,675 Transportation/Plan EngineeringInsurance ISF FundNatural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $11,548 $2,727 $48,045 $5,449 $31 $56,296 $129,799 $46 Proposed Costs $11,548 $2,727 $48,045 $5,449 $31 $56,296 $129,799 $46

Page 768 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 7
Schedule A.007
2021
Central Service Departments FD507 Trans
Impact
FD601 Water FD602 Sewer FD611 Parking FD621 Transit FD705 Whale Rock
FD711
Hazardous Mat
All Other Subtotal
Building Charge $2,211 $2,211 $515 $57,513 City Administration $65,493 $76,235 $23,414 $7,593 $10,538 $1,122 $1,054,115 Community Services Group $24,017 $24,017 $52,037 $52,037 $4,003 $312,226 City Attorney $71,611 $83,357 $25,601 $8,303 $11,522 $1,227 $864,542 City Clerk $23,933 $16,306 $6,933 $2,311 $1,583 $269,184 Finance $183,216 $211,942 $65,834 $19,072 $21,899 $3,089 $117,901 $1,631,795 Network Services $254,845 $230,238 $97,654 $47,600 $58,646 $980 $213,858 $2,755,057 Information Services $79,648 $80,610 $33,223 $12,909 $8,845 $7,453 $1,101,323 Finance Support Services $6,535 $7,607 $2,336 $757 $1,052 $112 $105,416 Human Resources $121,534 $123,937 $33,121 $12,759 $14,721 $1,722 $1,263,717 Risk ManagementWellness Program $5,807 $5,916 $1,629 $543 $724 $58,370 Public Works Administration $23,032 $23,031 $181,803 $95,885 $703,819 Facilities Maintenance $59,853 $59,851 $65,797 $4,759 $1,112,923Fleet $109,396 $174,039 $11,188 $22,376 $38,537 $1,255,563 CIP Project Engineering $202,775 $226,021 $96,346 $145,640 $45,091 $901,844 Transportation/Plan Engineering $33,778 $22,519 $382,823 Insurance ISF Fund $261,273 $272,552 $73,081 $24,360 $32,480 $2,772,955 Natural Resources Protection (Utility Services) $527 $1,981 $2,508 Eng Dev Review (Utility Services) ($14,755) ($14,755) ($29,510)Subtotal $202,775 $1,504,197 $1,475,421 $853,069 $357,013 $188,389 $6,530 $379,471 $16,576,183 Proposed Costs $202,775 $1,504,197 $1,475,421 $853,069 $357,013 $188,389 $6,530 $379,471 $16,576,183

Page 769 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 8
Schedule A.008
2021
Central Service Departments Direct Billed Unallocated TotalBuilding Charge $57,513 City Administration $1,054,115 Community Services Group $312,226 City Attorney $864,542 City Clerk $237,016 $506,200 Finance $181,690 $1,813,485 Network Services $2,755,057 Information Services $1,101,323 Finance Support Services $105,416 Human Resources $1,263,717 Risk ManagementWellness Program $58,370 Public Works Administration $703,819 Facilities Maintenance $1,112,923 Fleet $1,255,563 CIP Project Engineering $1,898,909 $2,800,753 Transportation/Plan Engineering $743,124 $1,125,947 Insurance ISF Fund $2,772,955 Natural Resources Protection (Utility Services) ($2,508) $646,613 $646,613 Eng Dev Review (Utility Services) $29,510 Subtotal $27,002 $3,707,352 $20,310,537 Proposed Costs $27,002 $3,707,352 $20,310,537

Page 770 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Summary of Allocated Costs
Summary page 9
Schedule C.001
2021
Departments Total Expenditures Cost Adjustments Total AllocatedBuilding Charge $132,123 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)City Council $205,357 Cultural Activities $19,667 Economic Development $157,522 Natural Resource Protection $149,359 Tourism and Bid Promotion $32,264 Community Promotion $27,764 Finance Non Departmental $14,463 Community Development Admin $561,938 Commissions & Committees $14,389 Development Review $617,964 Long Range Planning $139,337 Building and Safety $414,319 Human Relations $31,465 Housing Policy/Homelessness $21,256 Parks Maintenance $672,474 Swim Center Maintenance $103,815 Urban Forest Services $181,139 Streets Maintenance $689,792 Traffic Signals & Lighting $170,045 Parking Admin $495 Stormwater and Flood Control $298,620 Water Administration/Engineering $73

Page 771 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Summary of Allocated Costs
Summary page 10
Schedule C.002
2021
Departments Total Expenditures Cost Adjustments Total AllocatedSolid Waste Recycling $78,245 Recreation Administration $308,250 Recreation Facilities $387,942 Youth Services $183,504 Community Services $71,576 Ranger Program $151,154 Aquatics $60,141 Golf Course $149,578 Jack HousePolice Administration $442,859 Patrol $1,557,933 Investigations $559,496 Police Support Services $568,396 Neighborhood Services $75,987 Traffic Safety $180,332 Fire Administration $281,651 Emergency Response $1,454,540 Hazard Prevention $176,053 Training Services $26,528 Fire Apparatus Service $60,742 Fire Station $26,061 Disaster Assistance $24,166 FD201 Local Sales Tax Fund $6,726 FD202 Downtown Bid Fund $11,548 FD205 CDBG FundFD206 Law Enforcement Grant Fund $2,727 FD208 Tourism Bid Fund $48,045 FD401 Capital Outlay Engineering $5,449 FD402 Fleet Replace $31 FD403 Info Tech Replacement Fund $56,296 FD404 Major Facility Replacement Fund $129,799 FD505 Affordable Housing Fund $46 FD507 Transportation Impact Fee Fund $202,775 FD601 Water Fund $1,504,197 FD602 Sewer Fund $1,475,421 FD611 Parking Fund $853,069 FD621Transit Fund $357,013 FD705 Whale Rock Fund $188,389 FD711 Hazardous Mat Task Force Fund $6,530 All Other $379,471 Unallocated $3,707,352 Direct Billed $27,002

Page 772 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Summary of Allocated Costs
Summary page 11
Schedule C.003
2021
Departments Total Expenditures Cost Adjustments Total AllocatedTotal $20,248,446 $62,091 $20,310,537

Page 773 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 12
Schedule D.001
2021
Departments Building
Charge
City Admin Comm Svc
Group
City Attorney City Clerk Finance Network
Services
Info Services Fin Support
Svc
Schedule: 1.007 2.009 3.005 4.006 5.006 6.012 7.019 8.006 9.006Building Charge ($132,123) $0 $0 $0 $0 $0 $0 $0 $0 City Administration $2,740 ($1,375,303) $0 $12,493 $71,449 $18,675 $22,122 $64,287 $1,939 Community Services Group $0 $4,281 ($364,263) $3,537 $663 $4,780 $7,587 $2,849 $341 City Attorney $1,607 $13,061 $0 ($1,095,174) $13,266 $14,165 $24,202 $18,636 $1,040 City Clerk $2,647 $7,688 $0 $7,143 ($692,797) $12,174 $29,612 $5,697 $612 Finance $10,333 $24,323 $0 $22,598 $29,861 ($2,177,552) $71,631 $18,516 $1,937 Network Services $7,257 $78,401 $0 $35,958 $2,967 $66,857 ($3,255,094) $61,308 $8,965 Information Services $4,806 $54,681 $0 $13,922 $3,264 $20,450 $58,328 ($1,369,606) $1,193 Finance Support Services $0 $1,812 $0 $1,683 $0 $7,475 $0 $0 ($145,167)Human Resources $2,922 $18,474 $0 $17,165 $12,486 $26,482 $40,981 $9,623 $1,493 Risk Management $0 $21 $0 $20 $0 $220 $5 $0 $2 Wellness Program $0 $125 $0 $116 $0 $512 $184 $0 $10 Public Works Administration $19,844 $8,220 $52,037 $7,638 $40,573 $13,749 $63,931 $38,455 $12,619 Facilities Maintenance $4,300 $16,680 $0 $15,498 $1,978 $35,821 $34,462 $8,018 $1,348 Fleet $491 $13,710 $0 $12,739 $1,780 $35,100 $24,378 $7,216 $1,109 CIP Project Engineering $16,839 $30,742 $0 $28,563 $5,936 $40,198 $81,393 $24,055 $2,485 Transportation/Plan Engineering $430 $12,076 $0 $11,219 $2,374 $16,402 $41,221 $9,623 $977 Insurance ISF Fund $394 $36,893 $0 $40,340 $0 $51,007 $0 $0 $3,681 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 City Council $7,310 $2,347 $0 $2,181 $39,050 $6,551 $41,325 $8,018 $190 Cultural Activities $321 $4,503 $0 $4,184 $0 $7,400 $0 $0 $364 Economic Development $292 $113,841 $0 $7,412 $396 $12,766 $4,895 $1,603 $645 Natural Resource Protection $625 $61,692 $0 $8,140 $1,187 $12,887 $14,005 $4,811 $709 Tourism and Bid Promotion $0 $0 $0 $0 $692 $1,310 $6,489 $2,807 $0 Community Promotion $0 $5,660 $0 $5,258 $99 $10,432 $914 $401 $458 Finance Non Departmental $0 $3,958 $0 $3,677 $0 $5,425 $0 $0 $321 Community Development Admin $15,463 $12,216 $52,037 $11,349 $53,659 $18,803 $59,537 $247,906 $988 Commissions & Committees $0 $207 $0 $192 $0 $193 $13,725 $0 $16 Development Review $6,168 $33,963 $0 $31,557 $5,144 $45,117 $67,361 $20,849 $2,746 Long Range Planning $3,522 $0 $0 $0 $0 $0 $28,389 $0 $0 Building and Safety $9,793 $33,953 $0 $31,546 $4,551 $52,644 $65,158 $18,442 $23,048 Human Relations $0 $7,850 $0 $7,295 $0 $13,540 $0 $0 $635 Housing Policy/Homelessness $0 $0 $0 $0 $396 $749 $6,527 $1,603 $0 Parks Maintenance $3,832 $39,651 $0 $36,841 $4,749 $71,682 $78,529 $19,244 $3,205 Swim Center Maintenance $0 $6,084 $0 $5,654 $396 $12,316 $11,187 $1,603 $491 Urban Forest Services $590 $6,085 $0 $5,654 $1,187 $9,483 $26,248 $4,811 $492 Streets Maintenance $4,422 $17,797 $0 $16,536 $4,353 $33,366 $61,955 $17,641 $1,439 Traffic Signals & Lighting $0 $7,492 $0 $6,962 $791 $13,199 $37,114 $3,208 $606 Parking Admin $0 $123 $0 $112 $0 $213 $0 $0 $8

Page 774 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 13
Schedule D.002
2021
Departments Human
Resources
Risk Mgmt Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng Trans
Engineering
FD 802
Insurance ISF
Fund
Schedule: 10.007 11.005 12.005 13.007 14.015 15.005 16.005 17.008 18.008Building Charge $0 $0 $0 $0 $0 $0 $0 $0 $0 City Administration $14,753 $0 $99 $0 $11,873 $3,541 $0 $0 $35,380 Community Services Group $7,181 $0 $50 $0 $0 $0 $0 $0 $17,008 City Attorney $11,167 $0 $74 $0 $6,961 $0 $0 $0 $26,895 City Clerk $14,312 $0 $99 $0 $11,467 $0 $0 $0 $33,833 Finance $48,097 $0 $322 $0 $44,768 $0 $0 $0 $109,819 Network Services $28,276 $0 $186 $0 $31,440 $8,262 $0 $0 $68,496Information Services $29,465 $0 $204 $0 $7,704 $0 $0 $0 $69,598 Finance Support Services $108 $0 $0 $0 $0 $0 $0 $0 $377 Human Resources ($1,558,283) $0 $149 $0 $12,657 $0 $0 $0 $52,195 Risk Management $1 ($1,872) $0 $0 $0 $0 $0 $0 $5 Wellness Program $7 $0 ($66,158) $0 $55,952 $0 $0 $0 $26 Public Works Administration $24,320 $0 $1,086 ($971,163) $31,803 $0 $0 $0 $50,060 Facilities Maintenance $19,456 $0 $905 $74,227 ($1,433,036) $15,344 $0 $0 $43,765 Fleet $17,429 $0 $814 $60,666 $73,596 ($1,300,114) $0 $0 $39,117 CIP Project Engineering $57,149 $0 $2,714 $75,110 $29,108 $9,945 ($2,800,753) $0 $127,272 Transportation/Plan Engineering $22,845 $0 $1,086 $57,341 $743 $7,459 $0 ($1,125,947) $50,862 Insurance ISF Fund $0 $1,872 $0 $0 $2,041 $0 $0 $0 ($3,497,663)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 City Council $18,548 $0 $905 $0 $37,838 $0 $0 $0 $41,094 Cultural Activities $286 $0 $0 $0 $1,663 $0 $0 $0 $946 Economic Development $4,185 $0 $181 $0 $1,511 $0 $0 $0 $9,795 Natural Resource Protection $11,594 $0 $543 $0 $3,237 $3,729 $0 $0 $26,200 Tourism and Bid Promotion $6,440 $0 $316 $0 $0 $0 $0 $0 $14,210 Community Promotion $1,278 $0 $45 $0 $0 $0 $0 $0 $3,219 Finance Non Departmental $251 $0 $0 $0 $0 $0 $0 $0 $831 Community Development Admin $19,174 $0 $905 $0 $26,735 $0 $0 $0 $43,166 Commissions & Committees $13 $0 $0 $0 $0 $0 $0 $0 $43 Development Review $49,993 $0 $2,353 $0 $9,860 $4,972 $0 $225,189 $112,692 Long Range Planning $0 $0 $0 $0 $6,089 $0 $0 $101,337 $0 Building and Safety $44,471 $0 $2,082 $0 $16,932 $11,188 $0 $0 $100,511 Human Relations $497 $0 $0 $0 $0 $0 $0 $0 $1,648 Housing Policy/Homelessness $3,680 $0 $181 $0 $0 $0 $0 $0 $8,120Parks Maintenance $46,672 $0 $2,172 $88,047 $31,609 $140,473 $0 $0 $105,768 Swim Center Maintenance $4,065 $0 $181 $47,469 $0 $4,972 $0 $0 $9,397 Urban Forest Services $11,426 $0 $543 $51,419 $5,241 $32,322 $0 $0 $25,638 Streets Maintenance $41,608 $0 $1,991 $86,073 $54,711 $254,842 $0 $0 $93,058 Traffic Signals & Lighting $7,834 $0 $362 $49,443 $5,329 $19,890 $0 $0 $17,815 Parking Admin $12 $0 $0 $0 $0 $0 $0 $0 $27

Page 775 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 14
Schedule D.003
2021
Departments Nat Res
Protection
(Utilities)
Eng Dev
Review (Utility)
Total Plan
Allocated
Schedule: 19.005 20.005Building Charge $0 $0 $0 City Administration $0 $0 $0 Community Services Group $0 $0 $0 City Attorney $0 $0 $0 City Clerk $0 $0 $0 Finance $0 $0 $0 Network Services $0 $0 $0 Information Services $0 $0 $0 Finance Support Services $0 $0 $0 Human Resources $0 $0 $0 Risk Management $0 $0 $0 Wellness Program $0 $0 $0 Public Works Administration $0 $0 $0 Facilities Maintenance $0 $0 $0 Fleet $0 $0 $0 CIP Project Engineering $0 $0 $0 Transportation/Plan Engineering $0 $0 $0 Insurance ISF Fund $0 $0 $0 Natural Resources Protection (Utility Services) ($646,613) $0 $0 Eng Dev Review (Utility Services) $0 $0 $0 City Council $0 $0 $205,357 Cultural Activities $0 $0 $19,667 Economic Development $0 $0 $157,522 Natural Resource Protection $0 $0 $149,359 Tourism and Bid Promotion $0 $0 $32,264 Community Promotion $0 $0 $27,764 Finance Non Departmental $0 $0 $14,463 Community Development Admin $0 $0 $561,938 Commissions & Committees $0 $0 $14,389 Development Review $0 $0 $617,964 Long Range Planning $0 $0 $139,337 Building and Safety $0 $0 $414,319 Human Relations $0 $0 $31,465 Housing Policy/Homelessness $0 $0 $21,256 Parks Maintenance $0 $0 $672,474 Swim Center Maintenance $0 $0 $103,815 Urban Forest Services $0 $0 $181,139 Streets Maintenance $0 $0 $689,792 Traffic Signals & Lighting $0 $0 $170,045 Parking Admin $0 $0 $495

Page 776 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 15
Schedule D.004
2021
Departments Building
Charge
City Admin Comm Svc
Group
City Attorney City Clerk Finance Network
Services
Info Services Fin Support
Svc
Stormwater and Flood Control $0 $12,793 $0 $11,885 $2,429 $20,823 $25,626 $62,003 $1,035 Water Administration/Engineering $0 $24 $0 $21 $0 $20 $0 $0 $2 Solid Waste Recycling $0 $1,617 $52,037 $1,502 $438 $2,641 $4,485 $1,766 $131 Recreation Administration $0 $10,290 $52,041 $9,561 $17,312 $14,357 $24,345 $28,282 $9,796 Recreation Facilities $0 $3,178 $0 $2,952 $396 $4,124 $18,449 $1,603 $257 Youth Services $0 $13,163 $0 $12,231 $791 $16,039 $103,704 $3,208 $1,064 Community Services $0 $5,215 $0 $4,845 $791 $9,261 $16,704 $3,208 $421 Ranger Program $0 $6,890 $0 $6,403 $1,187 $11,408 $24,117 $4,811 $557 Aquatics $0 $7,854 $0 $7,297 $396 $9,727 $18,501 $1,603 $635 Golf Course $0 $8,123 $0 $7,547 $1,583 $16,622 $21,191 $6,415 $657 Jack House $0 $0 $0 $0 $0 $0 $0 $0 $0 Police Administration $0 $19,913 $0 $18,502 $10,437 $40,764 $93,212 $120,407 $1,610 Patrol $0 $132,132 $0 $122,768 $17,015 $149,140 $322,315 $68,961 $10,682 Investigations $0 $39,611 $0 $36,803 $6,727 $48,208 $90,311 $27,263 $3,202 Police Support Services $0 $32,257 $0 $29,970 $7,518 $44,413 $135,713 $30,471 $2,608 Neighborhood Services $0 $3,092 $0 $2,874 $396 $4,119 $21,361 $1,603 $250 Traffic Safety $0 $11,680 $0 $10,853 $1,583 $13,838 $24,600 $6,415 $944 Fire Administration $0 $17,050 $0 $15,843 $11,695 $24,434 $55,042 $73,473 $1,379 Emergency Response $0 $155,717 $0 $144,682 $17,807 $171,636 $278,234 $72,167 $12,589 Hazard Prevention $0 $9,963 $0 $9,259 $2,176 $14,653 $41,764 $8,821 $805 Training Services $0 $1,117 $0 $1,038 $0 $3,985 $0 $0 $90 Fire Apparatus Service $0 $5,108 $0 $4,746 $791 $13,066 $8,051 $3,208 $413 Fire Station $0 $519 $0 $483 $0 $4,882 $0 $0 $42 Disaster Assistance $0 $523 $0 $485 $0 $2,979 $0 $0 $43 FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $6,726 $0 $0 $0 FD202 Downtown Bid Fund $0 $2,734 $0 $2,989 $0 $5,552 $0 $0 $273FD205 CDBG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD206 Law Enforcement Grant Fund $0 $782 $0 $856 $0 $1,011 $0 $0 $78 FD208 Tourism Bid Fund $238 $10,953 $0 $11,976 $0 $20,688 $153 $0 $1,093 FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $5,449 $0 $0 $0 FD402 Fleet Replace $0 $0 $0 $0 $0 $31 $0 $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 $124 $0 $0 $0 FD505 Affordable Housing Fund $0 $0 $0 $0 $0 $46 $0 $0 $0 FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD601 Water Fund $2,211 $65,493 $24,017 $71,611 $23,933 $183,216 $254,845 $79,648 $6,535 FD602 Sewer Fund $2,211 $76,235 $24,017 $83,357 $16,306 $211,942 $230,238 $80,610 $7,607 FD611 Parking Fund $0 $23,414 $52,037 $25,601 $6,933 $65,834 $97,654 $33,223 $2,336 FD621Transit Fund $515 $7,593 $52,037 $8,303 $2,311 $19,072 $47,600 $12,909 $757 FD705 Whale Rock Fund $0 $10,538 $4,003 $11,522 $1,583 $21,899 $58,646 $8,845 $1,052 FD711 Hazardous Mat Task Force Fund $0 $1,122 $0 $1,227 $0 $3,089 $980 $0 $112 All Other $0 $0 $0 $0 $0 $117,901 $213,858 $7,453 $0

Page 777 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 16
Schedule D.005
2021
Departments Human
Resources
Risk Mgmt Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng Trans
Engineering
FD 802
Insurance ISF
Fund
Stormwater and Flood Control $23,406 $0 $1,111 $57,617 $0 $27,349 $0 $0 $52,543 Water Administration/Engineering $1 $0 $0 $0 $0 $0 $0 $0 $5 Solid Waste Recycling $4,153 $0 $200 $0 $0 $0 $0 $0 $9,275 Recreation Administration $15,372 $0 $724 $0 $85,313 $6,216 $0 $0 $34,641 Recreation Facilities $3,881 $0 $181 $0 $344,134 $0 $0 $0 $8,787Youth Services $8,194 $0 $362 $0 $5,743 $0 $0 $0 $19,005 Community Services $7,690 $0 $362 $0 $5,743 $0 $0 $0 $17,336 Ranger Program $11,476 $0 $543 $0 $5,743 $52,212 $0 $0 $25,807 Aquatics $4,178 $0 $181 $0 $0 $0 $0 $0 $9,769 Golf Course $15,236 $0 $724 $0 $0 $37,294 $0 $0 $34,186 Jack House $0 $0 $0 $0 $0 $0 $0 $0 $0 Police Administration $35,492 $0 $1,176 $0 $22,007 $22,376 $0 $0 $56,963 Patrol $166,613 $0 $7,782 $0 $22,007 $161,608 $0 $0 $376,910 Investigations $65,069 $0 $3,077 $0 $22,007 $70,858 $0 $0 $146,360 Police Support Services $71,965 $0 $3,438 $0 $44,014 $4,973 $0 $0 $161,056 Neighborhood Services $3,876 $0 $181 $0 $22,007 $7,459 $0 $0 $8,769 Traffic Safety $15,461 $0 $724 $0 $22,007 $37,294 $0 $0 $34,933 Fire Administration $25,957 $0 $724 $0 $19,993 $0 $0 $0 $36,061 Emergency Response $175,467 $0 $8,144 $0 $19,993 $0 $0 $0 $398,104 Hazard Prevention $20,871 $0 $995 $0 $19,993 $0 $0 $0 $46,753 Training Services $70 $0 $0 $0 $19,993 $0 $0 $0 $235 Fire Apparatus Service $7,683 $0 $362 $0 $0 $0 $0 $0 $17,314 Fire Station $33 $0 $0 $0 $19,993 $0 $0 $0 $109 Disaster Assistance $33 $0 $0 $0 $19,993 $0 $0 $0 $110 FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD202 Downtown Bid Fund $0 $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 $0 $0 $0 $0 $0 $0 $0 $0 $0 FD208 Tourism Bid Fund $1,719 $0 $0 $0 $1,225 $0 $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 $56,296 $0 $0FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $0 $129,675 $0 $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 $202,775 $0 $0 FD601 Water Fund $121,534 $0 $5,807 $23,032 $59,853 $109,396 $226,021 $0 $261,273 FD602 Sewer Fund $123,937 $0 $5,916 $23,031 $59,851 $174,039 $96,346 $0 $272,552 FD611 Parking Fund $33,121 $0 $1,629 $181,803 $65,797 $11,188 $145,640 $33,778 $73,081 FD621Transit Fund $12,759 $0 $543 $95,885 $4,759 $0 $45,091 $22,519 $24,360 FD705 Whale Rock Fund $14,721 $0 $724 $0 $0 $22,376 $0 $0 $32,480 FD711 Hazardous Mat Task Force Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 All Other $1,722 $0 $0 $0 $0 $38,537 $0 $0 $0

Page 778 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 17
Schedule D.006
2021
Departments Nat Res
Protection
(Utilities)
Eng Dev
Review (Utility)
Total Plan
Allocated
Stormwater and Flood Control $0 $0 $298,620 Water Administration/Engineering $0 $0 $73 Solid Waste Recycling $0 $0 $78,245 Recreation Administration $0 $0 $308,250 Recreation Facilities $0 $0 $387,942 Youth Services $0 $0 $183,504 Community Services $0 $0 $71,576 Ranger Program $0 $0 $151,154 Aquatics $0 $0 $60,141 Golf Course $0 $0 $149,578 Jack House $0 $0 $0 Police Administration $0 $0 $442,859 Patrol $0 $0 $1,557,933 Investigations $0 $0 $559,496 Police Support Services $0 $0 $568,396 Neighborhood Services $0 $0 $75,987 Traffic Safety $0 $0 $180,332 Fire Administration $0 $0 $281,651 Emergency Response $0 $0 $1,454,540 Hazard Prevention $0 $0 $176,053 Training Services $0 $0 $26,528 Fire Apparatus Service $0 $0 $60,742 Fire Station $0 $0 $26,061 Disaster Assistance $0 $0 $24,166 FD201 Local Sales Tax Fund $0 $0 $6,726 FD202 Downtown Bid Fund $0 $0 $11,548 FD205 CDBG Fund $0 $0 $0 FD206 Law Enforcement Grant Fund $0 $0 $2,727 FD208 Tourism Bid Fund $0 $0 $48,045 FD401 Capital Outlay Engineering $0 $0 $5,449 FD402 Fleet Replace $0 $0 $31 FD403 Info Tech Replacement Fund $0 $0 $56,296 FD404 Major Facility Replacement Fund $0 $0 $129,799 FD505 Affordable Housing Fund $0 $0 $46 FD507 Transportation Impact Fee Fund $0 $0 $202,775 FD601 Water Fund $527 ($14,755) $1,504,197 FD602 Sewer Fund $1,981 ($14,755) $1,475,421 FD611 Parking Fund $0 $0 $853,069 FD621Transit Fund $0 $0 $357,013 FD705 Whale Rock Fund $0 $0 $188,389 FD711 Hazardous Mat Task Force Fund $0 $0 $6,530 All Other $0 $0 $379,471

Page 779 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 18
Schedule D.007
2021
Departments Building
Charge
City Admin Comm Svc
Group
City Attorney City Clerk Finance Network
Services
Info Services Fin Support
Svc
Subtotal $0 $0 $0 $0 ($237,016) ($181,690) $0 $0 $0 Direct BillUnallocated $237,016 $181,690 Total $0 $0 $0 $0 $0 $0 $0 $0 $0

Page 780 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 19
Schedule D.008
2021
Departments Human
Resources
Risk Mgmt Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng Trans
Engineering
FD 802
Insurance ISF
Fund
Subtotal $0 $0 $0 $0 $0 $0 ($1,898,909) ($743,124) $0 Direct BillUnallocated $1,898,909 $743,124 Total $0 $0 $0 $0 $0 $0 $0 $0 $0

Page 781 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 20
Schedule D.009
2021
Departments Nat Res
Protection
(Utilities)
Eng Dev
Review (Utility)
Total Plan
Allocated
Subtotal ($644,105) ($29,510) $16,576,183 Direct Bill ($2,508) $29,510 $27,002 Unallocated $646,613 $3,707,352 Total $0 $0 $20,310,537

Page 782 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 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 Department1011001 - City Administration 2.004 Citywide Administration Total Operating Expenditures by Department/Division 2.005 Other GF Exp Total Expenditures by General Fund Department/Division 2.006 Netwok Services & Info Services Direct Allocation to Network Services and Information Services 2.007 Economic Development Direct Allocation to Economic Development 2.008 Natural Resource Planning Direct Allocation to Natural Resources Planning1011009 - Community Services Group 3.004 Project Supervision Percent of Project Supervision Time by Department/Fund1011501 - City Attorney 4.004 City Attorney Total Operating Expenditures by Department/Division 4.005 Other GF Exp Total Expenditures by General Fund Department/Division1011021 - City Clerk 5.004 City Clerk Services Count of Council Agenda Items by Department/Division 5.005 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 6.004 Accounts Payable Accounts Payable Transaction Count by Department/Fund 6.005 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)

6.006 Purchasing Operating Services and Supply Expenditures by Fund/Department/Division 6.007 General Finance Total Operating Expenditures by Department/Division 6.008 Utility Billing Direct Allocation to Water (FD601) & Sewer (FD602) 6.009 Cashier Based on the amount of time spent by staff on this function and the relative amounts of revenue collected

6.010 Budget Total Operating Expenditures by Department/Division 6.011 Other GF Exp1011101 - Network Services 7.004 Network Services & Desktop Support Number of Physical & Virtual Desktops, Laptops & Printers by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

7.005 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)

7.006 MDC Support Number of MDCs by Fund/Department/Division

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Summary of allocation basis
Summary page 22
Schedule E.002
2021
Department Basis of allocation 7.007 Tablet Support Number of Tablets by Fund/Department/Division 7.008 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)

7.009 Network Support Number of Dedicated Ethernet Switch Ports by Fund/Department/Division 7.010 Radios Number of Assigned Radios by Fund/Department 7.011 Telemetry Number of Controllers by Fund/Div/Dept 7.012 Cell Phones Number of Cell Phones and Smart Phones Fund/Division/Department 7.013 Cellular Data Services Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department

7.014 Telephones Number of Telephones by Fund/Department 7.015 Cuesta 7.016 South Hills Number of Radio Repeaters by Fund/Department/Division 7.017 Tassajara Number of Radio Repeaters by Fund/Department/Division 7.018 Direct Dept Exp1011103 - Information Services 8.004 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)

8.005 Enterprise Apps1012006 - Finance Support Services 9.004 General Support Services Total Operating Expenditures by Department/Division 9.005 Parking Parking Fee Charged by Department1013001 - Human Resources 10.004 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)

10.005 Other GF Exp Total Expenditures by General Fund Department/Division 10.006 Tiution Reimbursement Tuition Exp by General Fund Department/Division1013002 - Risk Management 11.004 Risk Management Direct Allocation to the Insurance ISF Fund 8021013003 - Wellness Program 12.004 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) 1015001 - Public Works Administration 13.004 Deputy Director/City Engineer Hours Supervised by Department/Division 13.005 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)

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Summary of allocation basis
Summary page 23
Schedule E.003
2021
Department Basis of allocation 13.006 Utilities Analysis of Time Worked1015005 - Facilities Maintenance 14.004 Utilities/Janitorial - City Hall Square Feet by Department 14.005 Utilities - 919 Palm Street Square Feet by Department 14.006 Janitorial - 919 Palm Street Square Feet by Department 14.007 Utilities - Corp Yard Square Feet by Department 14.008 Janitorial - Corp Yard Square Feet by Department 14.009 Utilities - Other Square Feet by Department 14.010 Janitorial - Other Square Feet by Department 14.011 Parking Facility Maintenance Direct Allocation to Parking, Fund 611 14.012 Utility Fund Facilities Maintenance Direct Allocation to Water and Sewer Funds 14.013 Transit Facilities Maintenance Direct Allocation to Fund 621 Transit 14.014 Building Maintenance Maintenance Square Footage by Fund/Department1015008 - Fleet 15.004 Fleet Count of Vehicle Equivalent Unit by Department/Division1015009 - CIP Project Engineering 16.004 Project Engineering Number of Project Hours by Fund1015010 - Transportation/Plan Engineering 17.004 Parking Direct Allocation to Fund 611 Parking 17.005 Transit Direct Allocation to Fund 621 Transit 17.006 Development Review Direct Allocation to Development Review 17.007 Long Range Plan Direct Allocation to Long Range Plan8020000 - Insurance ISF Fund 18.004 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)

18.005 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)

18.006 Liability Claims Direct to Water, Sewer and Parking Funds 18.007 General Fund Liab Claims Total Expenditures by General Fund Department1011050 - Natural Resources Protection (Utility Services) 19.004 Program Support Agreed Upon Amount Based On Services Performed1014050 - Eng Dev Review (Utility Services) 20.004 Utility Services Time Spent by Utilities on Behalf of Engineering Development Review

Page 785 of 1294 ends

City of San Luis Obispo, CA
2 CFR 200 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

Page 786 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Building Charge
Costs to be allocated
Detail page 25
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

Page 787 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Building Charge
Schedule of costs to be
allocated by function
Detail page 26
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

Page 788 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Building Charge
Detail allocation of
City Hall
Detail page 27
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

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Building Charge
Detail allocation of
919 Palm
Detail page 28
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

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Building Charge
Detail allocation of
Corporation Yard
Detail page 29
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

Page 791 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Building Charge
Departmental Cost
Allocation Summary
Detail page 30
Schedule 1.007
2021
Total City Hall 919 Palm Corporation Yard
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 City Council $7,310 $7,310 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

Page 792 of 1294 ends

City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2021
Prepared by:

SCHEDULE 2.01

CITY ADMINISTRATION

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

Costs are allocated as follows:
 Citywide Administration - These costs are allocated based upon total operating expenditures by fund/department/division.  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.

Page 793 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Costs to be allocated
Detail page 32
Schedule 2.002
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 1011001 - City Administration $2,323 $2,323 1011501 - City Attorney $12,493 $12,493 1011021 - City Clerk $71,449 $71,449 1012000 - Finance $18,675 $18,675 1011101 - Network Services $22,122 $22,122 1011103 - Information Services $64,287 $64,287 1012006 - Finance Support Services $1,939 $1,939 1013001 - Human Resources $14,753 $14,753 1013003 - Wellness Program $99 $99 1015005 - Facilities Maintenance $11,873 $11,873 1015008 - Fleet $3,541 $3,541 8020000 - Insurance ISF Fund $35,380 $35,380 Total allocated additions: $2,740 $258,934 $261,674 $261,674 Total to be allocated $1,118,692 $258,934 $1,377,626

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Schedule of costs to be
allocated by function
Detail page 33
Schedule 2.003
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 $2,740 $2,740 Functional Cost $1,118,692 $91,537 $720,248 $129,311 $59,199 $78,931 $39,466 Reallocate Admin ($91,537) $64,186 $11,524 $5,276 $7,034 $3,517 Allocable Costs $1,118,692 $784,434 $140,835 $64,475 $85,965 $42,983 1st Allocation $1,118,692 $784,434 $140,835 $64,475 $85,965 $42,983 Additions: 2ndOther $258,934 $258,934 Functional Cost $258,934 $258,934 Reallocate Admin ($258,934) $181,566 $32,598 $14,923 $19,898 $9,949 Allocable Costs $258,934 $181,566 $32,598 $14,923 $19,898 $9,949 2nd Allocation $258,934 $181,566 $32,598 $14,923 $19,898 $9,949 Total allocated $1,377,626 $966,000 $173,433 $79,398 $105,863 $52,932

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Detail allocation of
Citywide Administration
Detail page 34
Schedule 2.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 173,273 0.197 % $1,544 $1,544 $357 $1,901 Cultural Activities 332,351 0.378 % $2,962 $2,962 $686 $3,648 Economic Development 588,878 0.669 % $5,248 $5,248 $1,215 $6,463 Natural Resource Protection 646,613 0.735 % $5,763 $5,763 $1,334 $7,097 Community Promotion 417,721 0.475 % $3,723 $3,723 $862 $4,585 City Attorney 964,100 1.095 % $8,593 $8,593 $1,989 $10,582 City Clerk 567,513 0.645 % $5,058 $5,058 $1,171 $6,229 Finance 1,795,348 2.040 % $16,001 $16,001 $3,704 $19,705 Network Services 2,856,721 3.246 % $25,461 $25,461 $5,893 $31,354Human Resources 1,363,656 1.549 % $12,154 $12,154 $2,813 $14,967 Insurance ISF Fund 3,361,435 3.819 % $29,959 $29,959 $6,934 $36,893 Wellness Program 9,226 0.010 % $82 $82 $19 $101 Community Development Admin 901,725 1.025 % $8,037 $8,037 $1,860 $9,897 Commissions & Committees 15,291 0.017 % $136 $136 $32 $168 Development Review 2,507,040 2.848 % $22,344 $22,344 $5,172 $27,516 Building and Safety 2,506,262 2.848 % $22,337 $22,337 $5,170 $27,507 Public Works Administration 606,828 0.689 % $5,408 $5,408 $1,252 $6,660 Parks Maintenance 2,926,873 3.325 % $26,086 $26,086 $6,038 $32,124 Swim Center Maintenance 449,101 0.510 % $4,003 $4,003 $926 $4,929Urban Forest Services 449,130 0.510 % $4,003 $4,003 $927 $4,930 Facilities Maintenance 1,231,266 1.399 % $10,974 $10,974 $2,540 $13,514 Streets Maintenance 1,313,626 1.493 % $11,708 $11,708 $2,710 $14,418 Stormwater and Flood Control 944,270 1.073 % $8,416 $8,416 $1,948 $10,364 Traffic Signals & Lighting 553,073 0.628 % $4,929 $4,929 $1,141 $6,070 Fleet 1,011,969 1.150 % $9,019 $9,019 $2,088 $11,107 Transportation/Plan Engineering 891,289 1.013 % $7,944 $7,944 $1,839 $9,783 Recreation Administration 759,597 0.863 % $6,770 $6,770 $1,567 $8,337 Recreation Facilities 234,614 0.267 % $2,091 $2,091 $484 $2,575 Youth Services 971,662 1.104 % $8,660 $8,660 $2,004 $10,664 Ranger Program 508,601 0.578 % $4,533 $4,533 $1,049 $5,582 Aquatics 579,746 0.659 % $5,167 $5,167 $1,196 $6,363 Police Administration 1,469,923 1.670 % $13,101 $13,101 $3,032 $16,133 Patrol 9,753,373 11.082 % $86,928 $86,928 $20,120 $107,048 Investigations 2,923,797 3.322 % $26,059 $26,059 $6,032 $32,091 Neighborhood Services 228,265 0.259 % $2,034 $2,034 $471 $2,505 Traffic Safety 862,135 0.980 % $7,684 $7,684 $1,779 $9,463 Fire Administration 1,258,603 1.430 % $11,217 $11,217 $2,596 $13,813 Emergency Response 11,494,300 13.060 % $102,444 $102,444 $23,712 $126,156 Hazard Prevention 735,525 0.836 % $6,555 $6,555 $1,517 $8,072 Training Services 82,496 0.094 % $735 $735 $170 $905 Fire Station 38,314 0.044 % $341 $341 $79 $420

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Detail allocation of
Citywide Administration
Detail page 35
Schedule 2.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedDisaster Assistance 38,550 0.044 % $344 $344 $80 $424 FD202 Downtown Bid Fund 249,074 0.283 % $2,220 $2,220 $514 $2,734FD601 Water Fund 5,967,217 6.780 % $53,183 $53,183 $12,310 $65,493 FD611 Parking Fund 2,133,271 2.424 % $19,013 $19,013 $4,401 $23,414 FD602 Sewer Fund 6,945,877 7.892 % $61,906 $61,906 $14,329 $76,235 Golf Course 599,587 0.681 % $5,344 $5,344 $1,237 $6,581 FD705 Whale Rock Fund 960,111 1.091 % $8,557 $8,557 $1,981 $10,538 Information Services 1,105,991 1.257 % $9,857 $9,857 $2,282 $12,139 FD208 Tourism Bid Fund 997,909 1.134 % $8,894 $8,894 $2,059 $10,953 FD621Transit Fund 691,854 0.786 % $6,166 $6,166 $1,427 $7,593 FD206 Law Enforcement Grant Fund 71,259 0.081 % $635 $635 $147 $782 Fire Apparatus Service 377,035 0.428 % $3,360 $3,360 $778 $4,138 Police Support Services 2,381,005 2.705 % $21,221 $21,221 $4,912 $26,133 Community Services 384,912 0.437 % $3,431 $3,431 $794 $4,225 FD711 Hazardous Mat Task Force Fund 102,220 0.116 % $911 $911 $211 $1,122 Human Relations 579,489 0.658 % $5,165 $5,165 $1,195 $6,360 CIP Project Engineering 2,269,244 2.578 % $20,225 $20,225 $4,681 $24,906 Community Services Group 315,986 0.359 % $2,816 $2,816 $652 $3,468 Risk Management 1,598 0.002 % $14 $14 $3 $17 Water Administration/Engineering 1,709 0.002 % $15 $15 $4 $19 Solid Waste Recycling 119,370 0.136 % $1,064 $1,064 $246 $1,310 Finance Support Services 133,712 0.152 % $1,192 $1,192 $276 $1,468 Finance Non Departmental 292,146 0.332 % $2,604 $2,604 $603 $3,207 Parking Admin 9,386 0.008 % $86 $86 $16 $102 Total 88,014,041 100.000 % $784,434 $784,434 $181,566 $966,000 (A) Alloc basis: Total Operating Expenditures by Department/DivisionSource:

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Detail allocation of
Other GF Exp
Detail page 36
Schedule 2.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 173,273 0.256 % $361 $361 $85 $446 Cultural Activities 332,351 0.491 % $692 $692 $163 $855 Economic Development 588,878 0.870 % $1,226 $1,226 $289 $1,515 Natural Resource Protection 646,613 0.956 % $1,346 $1,346 $317 $1,663 Community Promotion 417,721 0.617 % $870 $870 $205 $1,075 City Attorney 964,100 1.425 % $2,007 $2,007 $472 $2,479 City Clerk 567,513 0.839 % $1,181 $1,181 $278 $1,459 Finance 1,795,348 2.654 % $3,738 $3,738 $880 $4,618 Network Services 2,856,721 4.223 % $5,947 $5,947 $1,400 $7,347 Information Services 1,105,991 1.635 % $2,302 $2,302 $542 $2,844 Finance Support Services 133,712 0.198 % $278 $278 $66 $344 Human Resources 1,363,656 2.016 % $2,839 $2,839 $668 $3,507 Wellness Program 9,226 0.014 % $19 $19 $5 $24 Community Development Admin 901,725 1.333 % $1,877 $1,877 $442 $2,319 Commissions & Committees 15,291 0.023 % $32 $32 $7 $39 Development Review 2,507,040 3.706 % $5,219 $5,219 $1,228 $6,447 Building and Safety 2,506,262 3.705 % $5,218 $5,218 $1,228 $6,446Public Works Administration 606,828 0.897 % $1,263 $1,263 $297 $1,560 Parks Maintenance 2,926,873 4.327 % $6,093 $6,093 $1,434 $7,527 Swim Center Maintenance 449,101 0.664 % $935 $935 $220 $1,155 Urban Forest Services 449,130 0.664 % $935 $935 $220 $1,155 Facilities Maintenance 1,231,266 1.820 % $2,563 $2,563 $603 $3,166 Streets Maintenance 1,313,626 1.942 % $2,735 $2,735 $644 $3,379 Stormwater and Flood Control 944,270 1.396 % $1,966 $1,966 $463 $2,429 Traffic Signals & Lighting 553,073 0.818 % $1,151 $1,151 $271 $1,422 Fleet 1,011,969 1.496 % $2,107 $2,107 $496 $2,603 City Administration 1,115,952 1.650 % $2,323 $2,323 $2,323 Transportation/Plan Engineering 891,289 1.318 % $1,856 $1,856 $437 $2,293 Recreation Administration 759,597 1.123 % $1,581 $1,581 $372 $1,953 Recreation Facilities 234,614 0.347 % $488 $488 $115 $603 Youth Services 971,662 1.436 % $2,023 $2,023 $476 $2,499 Community Services 384,912 0.569 % $801 $801 $189 $990 Ranger Program 508,601 0.752 % $1,059 $1,059 $249 $1,308 Aquatics 579,746 0.857 % $1,207 $1,207 $284 $1,491 Golf Course 599,587 0.886 % $1,248 $1,248 $294 $1,542 Police Administration 1,469,923 2.173 % $3,060 $3,060 $720 $3,780Patrol 9,753,373 14.417 % $20,305 $20,305 $4,779 $25,084 Investigations 2,923,797 4.322 % $6,087 $6,087 $1,433 $7,520 Police Support Services 2,381,005 3.520 % $4,957 $4,957 $1,167 $6,124 Neighborhood Services 228,265 0.337 % $475 $475 $112 $587 Traffic Safety 862,135 1.274 % $1,795 $1,795 $422 $2,217

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Detail allocation of
Other GF Exp
Detail page 37
Schedule 2.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Administration 1,258,603 1.860 % $2,620 $2,620 $617 $3,237 Emergency Response 11,494,300 16.991 % $23,929 $23,929 $5,632 $29,561 Hazard Prevention 735,525 1.087 % $1,531 $1,531 $360 $1,891 Training Services 82,496 0.122 % $172 $172 $40 $212 Fire Station 38,314 0.057 % $80 $80 $19 $99 Disaster Assistance 38,550 0.057 % $80 $80 $19 $99 Fire Apparatus Service 377,035 0.557 % $785 $785 $185 $970 Finance Non Departmental 292,146 0.432 % $608 $608 $143 $751 Human Relations 579,489 0.857 % $1,206 $1,206 $284 $1,490 CIP Project Engineering 2,269,244 3.354 % $4,724 $4,724 $1,112 $5,836 Community Services Group 315,986 0.467 % $658 $658 $155 $813 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 % $249 $249 $58 $307 Parking Admin 9,386 0.012 % $21 $21 $21 Total 67,649,766 100.000 % $140,835 $140,835 $32,598 $173,433 (A) Alloc basis: Total Expenditures by General Fund Department/DivisionSource:

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Detail allocation of
Netwok Services & Info Services
Detail page 38
Schedule 2.006
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedNetwork Services 50 50.000 % $32,238 $32,238 $7,462 $39,700 Information Services 50 50.000 % $32,237 $32,237 $7,461 $39,698 Total 100 100.000 % $64,475 $64,475 $14,923 $79,398 (A) Alloc basis: Direct Allocation to Network Services and Information ServicesSource:

Page 800 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Detail allocation of
Economic Development
Detail page 39
Schedule 2.007
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedEconomic Development 100 100.000 % $85,965 $85,965 $19,898 $105,863 Total 100 100.000 % $85,965 $85,965 $19,898 $105,863 (A) Alloc basis: Direct Allocation to Economic DevelopmentSource:

Page 801 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Detail allocation of
Natural Resource Planning
Detail page 40
Schedule 2.008
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedNatural Resource Protection 100 100.000 % $42,983 $42,983 $9,949 $52,932 Total 100 100.000 % $42,983 $42,983 $9,949 $52,932 (A) Alloc basis: Direct Allocation to Natural Resources PlanningSource:

Page 802 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Departmental Cost
Allocation Summary
Detail page 41
Schedule 2.009
2021
Total Citywide Administration Other GF Exp Netwok Services & Info Services
Economic Development Natural Resource
Planning
City Administration $2,323 $2,323 Community Services Group $4,281 $3,468 $813 City Attorney $13,061 $10,582 $2,479 City Clerk $7,688 $6,229 $1,459 Finance $24,323 $19,705 $4,618 Network Services $78,401 $31,354 $7,347 $39,700 Information Services $54,681 $12,139 $2,844 $39,698 Finance Support Services $1,812 $1,468 $344 Human Resources $18,474 $14,967 $3,507 Risk Management $21 $17 $4 Wellness Program $125 $101 $24 Public Works Administration $8,220 $6,660 $1,560 Facilities Maintenance $16,680 $13,514 $3,166 Fleet $13,710 $11,107 $2,603 CIP Project Engineering $30,742 $24,906 $5,836 Transportation/Plan Engineering $12,076 $9,783 $2,293 Insurance ISF Fund $36,893 $36,893 City Council $2,347 $1,901 $446 Cultural Activities $4,503 $3,648 $855 Economic Development $113,841 $6,463 $1,515 $105,863 Natural Resource Protection $61,692 $7,097 $1,663 $52,932 Community Promotion $5,660 $4,585 $1,075 Finance Non Departmental $3,958 $3,207 $751 Community Development Admin $12,216 $9,897 $2,319 Commissions & Committees $207 $168 $39 Development Review $33,963 $27,516 $6,447 Building and Safety $33,953 $27,507 $6,446 Human Relations $7,850 $6,360 $1,490 Parks Maintenance $39,651 $32,124 $7,527 Swim Center Maintenance $6,084 $4,929 $1,155 Urban Forest Services $6,085 $4,930 $1,155 Streets Maintenance $17,797 $14,418 $3,379 Traffic Signals & Lighting $7,492 $6,070 $1,422 Parking Admin $123 $102 $21 Stormwater and Flood Control $12,793 $10,364 $2,429 Water Administration/Engineering $24 $19 $5 Solid Waste Recycling $1,617 $1,310 $307 Recreation Administration $10,290 $8,337 $1,953 Recreation Facilities $3,178 $2,575 $603 Youth Services $13,163 $10,664 $2,499

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Departmental Cost
Allocation Summary
Detail page 42
Schedule 2.009
2021
Total Citywide Administration Other GF Exp Netwok Services & Info Services
Economic Development Natural Resource
Planning
Community Services $5,215 $4,225 $990 Ranger Program $6,890 $5,582 $1,308 Aquatics $7,854 $6,363 $1,491 Golf Course $8,123 $6,581 $1,542 Police Administration $19,913 $16,133 $3,780 Patrol $132,132 $107,048 $25,084 Investigations $39,611 $32,091 $7,520 Police Support Services $32,257 $26,133 $6,124 Neighborhood Services $3,092 $2,505 $587 Traffic Safety $11,680 $9,463 $2,217 Fire Administration $17,050 $13,813 $3,237 Emergency Response $155,717 $126,156 $29,561 Hazard Prevention $9,963 $8,072 $1,891 Training Services $1,117 $905 $212 Fire Apparatus Service $5,108 $4,138 $970 Fire Station $519 $420 $99 Disaster Assistance $523 $424 $99 FD202 Downtown Bid Fund $2,734 $2,734 FD206 Law Enforcement Grant Fund $782 $782 FD208 Tourism Bid Fund $10,953 $10,953 FD601 Water Fund $65,493 $65,493 FD602 Sewer Fund $76,235 $76,235 FD611 Parking Fund $23,414 $23,414 FD621Transit Fund $7,593 $7,593 FD705 Whale Rock Fund $10,538 $10,538 FD711 Hazardous Mat Task Force Fund $1,122 $1,122 Total $1,377,626 $966,000 $173,433 $79,398 $105,863 $52,932

Page 804 of 1294 ends

City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2021
Prepared by:

SCHEDULE 3.01

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.

Page 805 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Community Services Group
Costs to be allocated
Detail page 44
Schedule 3.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $315,986 $315,986 Allocated additions: 1011001 - City Administration $3,474 $807 $4,281 1011501 - City Attorney $3,537 $3,537 1011021 - City Clerk $663 $663 1012000 - Finance $4,780 $4,780 1011101 - Network Services $7,587 $7,587 1011103 - Information Services $2,849 $2,849 1012006 - Finance Support Services $341 $341 1013001 - Human Resources $7,181 $7,181 1013003 - Wellness Program $50 $50 8020000 - Insurance ISF Fund $17,008 $17,008 Total allocated additions: $3,474 $44,803 $48,277 $48,277 Total to be allocated $319,460 $44,803 $364,263

Page 806 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Community Services Group
Schedule of costs to be
allocated by function
Detail page 45
Schedule 3.003
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 $3,474 $3,474 Functional Cost $319,460 $31,913 $287,547 Reallocate Admin ($31,913) $31,913 Allocable Costs $319,460 $319,460 1st Allocation $319,460 $319,460 Additions: 2ndOther $44,803 $44,803 Functional Cost $44,803 $44,803 Reallocate Admin ($44,803) $44,803 Allocable Costs $44,803 $44,803 2nd Allocation $44,803 $44,803 Total allocated $364,263 $364,263

Page 807 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Community Services Group
Detail allocation of
Project Supervision
Detail page 46
Schedule 3.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 6 6.593 % $21,063 $21,063 $2,954 $24,017 FD602 Sewer Fund 6 6.593 % $21,063 $21,063 $2,954 $24,017 FD611 Parking Fund 13 14.286 % $45,637 $45,637 $6,400 $52,037 FD621Transit Fund 13 14.286 % $45,637 $45,637 $6,400 $52,037 FD705 Whale Rock Fund 1 1.099 % $3,511 $3,511 $492 $4,003 Solid Waste Recycling 13 14.286 % $45,637 $45,637 $6,400 $52,037 Community Development Admin 13 14.286 % $45,637 $45,637 $6,400 $52,037 Public Works Administration 13 14.286 % $45,637 $45,637 $6,400 $52,037 Recreation Administration 13 14.285 % $45,638 $45,638 $6,403 $52,041 Total 91 100.000 % $319,460 $319,460 $44,803 $364,263 (A) Alloc basis: Percent of Project Supervision Time by Department/FundSource: Salary & Wage Analysis

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Community Services Group
Departmental Cost
Allocation Summary
Detail page 47
Schedule 3.005
2021
Total Project Supervision
Public Works Administration $52,037 $52,037 Community Development Admin $52,037 $52,037 Solid Waste Recycling $52,037 $52,037 Recreation Administration $52,041 $52,041 FD601 Water Fund $24,017 $24,017 FD602 Sewer Fund $24,017 $24,017 FD611 Parking Fund $52,037 $52,037 FD621Transit Fund $52,037 $52,037 FD705 Whale Rock Fund $4,003 $4,003 Total $364,263 $364,263

Page 809 of 1294 ends

City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2021
Prepared by:

SCHEDULE 4.01

CITY ATTORNEY

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

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Costs to be allocated
Detail page 49
Schedule 4.002
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 1011001 - City Administration $10,600 $2,461 $13,061 1011501 - City Attorney $502 $502 1011021 - City Clerk $13,266 $13,266 1012000 - Finance $14,165 $14,165 1011101 - Network Services $24,202 $24,202 1011103 - Information Services $18,636 $18,636 1012006 - Finance Support Services $1,040 $1,040 1013001 - Human Resources $11,167 $11,167 1013003 - Wellness Program $74 $74 1015005 - Facilities Maintenance $6,961 $6,961 8020000 - Insurance ISF Fund $26,895 $26,895 Total allocated additions: $12,207 $119,369 $131,576 $131,576 Total to be allocated $976,307 $119,369 $1,095,676

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Schedule of costs to be
allocated by function
Detail page 50
Schedule 4.003
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 $12,207 $12,207 Functional Cost $976,307 $12,207 $929,334 $34,766 Reallocate Admin ($12,207) $11,767 $440 Allocable Costs $976,307 $941,101 $35,206 1st Allocation $976,307 $941,101 $35,206 Additions: 2ndOther $119,369 $119,369 Functional Cost $119,369 $119,369 Reallocate Admin ($119,369) $115,064 $4,305 Allocable Costs $119,369 $115,064 $4,305 2nd Allocation $119,369 $115,064 $4,305 Total allocated $1,095,676 $1,056,165 $39,511

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Detail allocation of
City Attorney
Detail page 51
Schedule 4.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 173,273 0.197 % $1,850 $1,850 $230 $2,080 Cultural Activities 332,351 0.377 % $3,548 $3,548 $441 $3,989 Economic Development 588,878 0.668 % $6,286 $6,286 $781 $7,067 Natural Resource Protection 646,613 0.733 % $6,902 $6,902 $858 $7,760 Community Promotion 417,721 0.474 % $4,459 $4,459 $554 $5,013 City Clerk 567,513 0.644 % $6,058 $6,058 $753 $6,811 Finance 1,795,348 2.036 % $19,164 $19,164 $2,382 $21,546 Network Services 2,856,721 3.240 % $30,493 $30,493 $3,790 $34,283Human Resources 1,363,656 1.547 % $14,556 $14,556 $1,809 $16,365 Insurance ISF Fund 3,361,435 3.813 % $35,881 $35,881 $4,459 $40,340 Wellness Program 9,226 0.010 % $98 $98 $12 $110 Community Development Admin 901,725 1.023 % $9,625 $9,625 $1,196 $10,821 Commissions & Committees 15,291 0.017 % $163 $163 $20 $183 Development Review 2,507,040 2.844 % $26,761 $26,761 $3,326 $30,087 Building and Safety 2,506,262 2.843 % $26,752 $26,752 $3,325 $30,077 Public Works Administration 606,828 0.688 % $6,477 $6,477 $805 $7,282 Parks Maintenance 2,926,873 3.320 % $31,242 $31,242 $3,883 $35,125 Swim Center Maintenance 449,101 0.509 % $4,794 $4,794 $596 $5,390Urban Forest Services 449,130 0.509 % $4,794 $4,794 $596 $5,390 Facilities Maintenance 1,231,266 1.397 % $13,143 $13,143 $1,633 $14,776 Streets Maintenance 1,313,626 1.490 % $14,022 $14,022 $1,743 $15,765 Stormwater and Flood Control 944,270 1.071 % $10,079 $10,079 $1,253 $11,332 Traffic Signals & Lighting 553,073 0.627 % $5,904 $5,904 $734 $6,638 Fleet 1,011,969 1.148 % $10,802 $10,802 $1,343 $12,145 City Administration 1,115,952 1.266 % $11,912 $11,912 $11,912 Transportation/Plan Engineering 891,289 1.011 % $9,514 $9,514 $1,182 $10,696 Recreation Administration 759,597 0.862 % $8,108 $8,108 $1,008 $9,116 Recreation Facilities 234,614 0.266 % $2,504 $2,504 $311 $2,815 Youth Services 971,662 1.102 % $10,372 $10,372 $1,289 $11,661 Ranger Program 508,601 0.577 % $5,429 $5,429 $675 $6,104 Aquatics 579,746 0.658 % $6,188 $6,188 $769 $6,957 Police Administration 1,469,923 1.667 % $15,690 $15,690 $1,950 $17,640 Patrol 9,753,373 11.063 % $104,110 $104,110 $12,939 $117,049 Investigations 2,923,797 3.316 % $31,209 $31,209 $3,879 $35,088 Neighborhood Services 228,265 0.259 % $2,437 $2,437 $303 $2,740 Traffic Safety 862,135 0.978 % $9,203 $9,203 $1,144 $10,347 Fire Administration 1,258,603 1.428 % $13,435 $13,435 $1,670 $15,105 Emergency Response 11,494,300 13.037 % $122,693 $122,693 $15,249 $137,942 Hazard Prevention 735,525 0.834 % $7,851 $7,851 $976 $8,827 Training Services 82,496 0.094 % $881 $881 $109 $990 Fire Station 38,314 0.043 % $409 $409 $51 $460

Page 813 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Detail allocation of
City Attorney
Detail page 52
Schedule 4.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedDisaster Assistance 38,550 0.044 % $411 $411 $51 $462 FD202 Downtown Bid Fund 249,074 0.283 % $2,659 $2,659 $330 $2,989FD601 Water Fund 5,967,217 6.768 % $63,695 $63,695 $7,916 $71,611FD611 Parking Fund 2,133,271 2.420 % $22,771 $22,771 $2,830 $25,601 FD602 Sewer Fund 6,945,877 7.878 % $74,142 $74,142 $9,215 $83,357Golf Course 599,587 0.680 % $6,400 $6,400 $795 $7,195 FD705 Whale Rock Fund 960,111 1.089 % $10,248 $10,248 $1,274 $11,522 Information Services 1,105,991 1.254 % $11,806 $11,806 $1,467 $13,273 FD208 Tourism Bid Fund 997,909 1.132 % $10,652 $10,652 $1,324 $11,976 FD621Transit Fund 691,854 0.785 % $7,385 $7,385 $918 $8,303 FD206 Law Enforcement Grant Fund 71,259 0.081 % $761 $761 $95 $856 Fire Apparatus Service 377,035 0.428 % $4,025 $4,025 $500 $4,525 Police Support Services 2,381,005 2.701 % $25,415 $25,415 $3,159 $28,574 Community Services 384,912 0.437 % $4,109 $4,109 $511 $4,620 FD711 Hazardous Mat Task Force Fund 102,220 0.116 % $1,091 $1,091 $136 $1,227 Human Relations 579,489 0.657 % $6,186 $6,186 $769 $6,955 CIP Project Engineering 2,269,244 2.574 % $24,222 $24,222 $3,010 $27,232 Community Services Group 315,986 0.358 % $3,373 $3,373 $3,373 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 % $1,274 $1,274 $158 $1,432 Finance Support Services 133,712 0.152 % $1,427 $1,427 $177 $1,604 Finance Non Departmental 292,146 0.331 % $3,118 $3,118 $388 $3,506 Parking Admin 9,386 0.007 % $98 $98 $11 $109 Total 88,165,893 100.000 % $941,101 $941,101 $115,064 $1,056,165 (A) Alloc basis: Total Operating Expenditures by Department/DivisionSource:

Page 814 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Detail allocation of
Other GF Exp
Detail page 53
Schedule 4.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 173,273 0.256 % $90 $90 $11 $101 Cultural Activities 332,351 0.491 % $173 $173 $22 $195 Economic Development 588,878 0.870 % $306 $306 $39 $345 Natural Resource Protection 646,613 0.956 % $337 $337 $43 $380 Community Promotion 417,721 0.617 % $217 $217 $28 $245 City Attorney 964,100 1.425 % $502 $502 $502 City Clerk 567,513 0.839 % $295 $295 $37 $332 Finance 1,795,348 2.654 % $934 $934 $118 $1,052 Network Services 2,856,721 4.223 % $1,487 $1,487 $188 $1,675 Information Services 1,105,991 1.635 % $576 $576 $73 $649 Finance Support Services 133,712 0.198 % $70 $70 $9 $79 Human Resources 1,363,656 2.016 % $710 $710 $90 $800 Wellness Program 9,226 0.014 % $5 $5 $1 $6 Community Development Admin 901,725 1.333 % $469 $469 $59 $528 Commissions & Committees 15,291 0.023 % $8 $8 $1 $9 Development Review 2,507,040 3.706 % $1,305 $1,305 $165 $1,470 Building and Safety 2,506,262 3.705 % $1,304 $1,304 $165 $1,469 Public Works Administration 606,828 0.897 % $316 $316 $40 $356 Parks Maintenance 2,926,873 4.327 % $1,523 $1,523 $193 $1,716 Swim Center Maintenance 449,101 0.664 % $234 $234 $30 $264 Urban Forest Services 449,130 0.664 % $234 $234 $30 $264 Facilities Maintenance 1,231,266 1.820 % $641 $641 $81 $722 Streets Maintenance 1,313,626 1.942 % $684 $684 $87 $771 Stormwater and Flood Control 944,270 1.396 % $491 $491 $62 $553 Traffic Signals & Lighting 553,073 0.818 % $288 $288 $36 $324 Fleet 1,011,969 1.496 % $527 $527 $67 $594 City Administration 1,115,952 1.650 % $581 $581 $581 Transportation/Plan Engineering 891,289 1.318 % $464 $464 $59 $523 Recreation Administration 759,597 1.123 % $395 $395 $50 $445 Recreation Facilities 234,614 0.347 % $122 $122 $15 $137 Youth Services 971,662 1.436 % $506 $506 $64 $570 Community Services 384,912 0.569 % $200 $200 $25 $225 Ranger Program 508,601 0.752 % $265 $265 $34 $299 Aquatics 579,746 0.857 % $302 $302 $38 $340 Golf Course 599,587 0.886 % $312 $312 $40 $352 Police Administration 1,469,923 2.173 % $765 $765 $97 $862 Patrol 9,753,373 14.417 % $5,076 $5,076 $643 $5,719 Investigations 2,923,797 4.322 % $1,522 $1,522 $193 $1,715 Police Support Services 2,381,005 3.520 % $1,239 $1,239 $157 $1,396 Neighborhood Services 228,265 0.337 % $119 $119 $15 $134 Traffic Safety 862,135 1.274 % $449 $449 $57 $506

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Detail allocation of
Other GF Exp
Detail page 54
Schedule 4.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Administration 1,258,603 1.860 % $655 $655 $83 $738 Emergency Response 11,494,300 16.991 % $5,982 $5,982 $758 $6,740 Hazard Prevention 735,525 1.087 % $383 $383 $49 $432 Training Services 82,496 0.122 % $43 $43 $5 $48 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 % $196 $196 $25 $221 Finance Non Departmental 292,146 0.432 % $152 $152 $19 $171 Human Relations 579,489 0.857 % $302 $302 $38 $340 CIP Project Engineering 2,269,244 3.354 % $1,181 $1,181 $150 $1,331 Community Services Group 315,986 0.467 % $164 $164 $164 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 % $62 $62 $8 $70 Parking Admin 9,386 0.012 % $1 $1 $2 $3 Total 67,649,766 100.000 % $35,206 $35,206 $4,305 $39,511 (A) Alloc basis: Total Expenditures by General Fund Department/DivisionSource:

Page 816 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Departmental Cost
Allocation Summary
Detail page 55
Schedule 4.006
2021
Total City Attorney Other GF Exp
City Administration $12,493 $11,912 $581 Community Services Group $3,537 $3,373 $164 City Attorney $502 $502 City Clerk $7,143 $6,811 $332 Finance $22,598 $21,546 $1,052 Network Services $35,958 $34,283 $1,675 Information Services $13,922 $13,273 $649 Finance Support Services $1,683 $1,604 $79 Human Resources $17,165 $16,365 $800 Risk Management $20 $19 $1 Wellness Program $116 $110 $6 Public Works Administration $7,638 $7,282 $356 Facilities Maintenance $15,498 $14,776 $722 Fleet $12,739 $12,145 $594 CIP Project Engineering $28,563 $27,232 $1,331 Transportation/Plan Engineering $11,219 $10,696 $523 Insurance ISF Fund $40,340 $40,340 City Council $2,181 $2,080 $101 Cultural Activities $4,184 $3,989 $195 Economic Development $7,412 $7,067 $345 Natural Resource Protection $8,140 $7,760 $380 Community Promotion $5,258 $5,013 $245 Finance Non Departmental $3,677 $3,506 $171 Community Development Admin $11,349 $10,821 $528 Commissions & Committees $192 $183 $9 Development Review $31,557 $30,087 $1,470 Building and Safety $31,546 $30,077 $1,469 Human Relations $7,295 $6,955 $340 Parks Maintenance $36,841 $35,125 $1,716 Swim Center Maintenance $5,654 $5,390 $264 Urban Forest Services $5,654 $5,390 $264 Streets Maintenance $16,536 $15,765 $771 Traffic Signals & Lighting $6,962 $6,638 $324 Parking Admin $112 $109 $3 Stormwater and Flood Control $11,885 $11,332 $553 Water Administration/Engineering $21 $20 $1 Solid Waste Recycling $1,502 $1,432 $70 Recreation Administration $9,561 $9,116 $445 Recreation Facilities $2,952 $2,815 $137 Youth Services $12,231 $11,661 $570 Community Services $4,845 $4,620 $225 Ranger Program $6,403 $6,104 $299

Page 817 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Departmental Cost
Allocation Summary
Detail page 56
Schedule 4.006
2021
Total City Attorney Other GF Exp
Aquatics $7,297 $6,957 $340 Golf Course $7,547 $7,195 $352 Police Administration $18,502 $17,640 $862 Patrol $122,768 $117,049 $5,719 Investigations $36,803 $35,088 $1,715 Police Support Services $29,970 $28,574 $1,396 Neighborhood Services $2,874 $2,740 $134 Traffic Safety $10,853 $10,347 $506 Fire Administration $15,843 $15,105 $738 Emergency Response $144,682 $137,942 $6,740 Hazard Prevention $9,259 $8,827 $432 Training Services $1,038 $990 $48 Fire Apparatus Service $4,746 $4,525 $221 Fire Station $483 $460 $23 Disaster Assistance $485 $462 $23 FD202 Downtown Bid Fund $2,989 $2,989 FD206 Law Enforcement Grant Fund $856 $856 FD208 Tourism Bid Fund $11,976 $11,976 FD601 Water Fund $71,611 $71,611 FD602 Sewer Fund $83,357 $83,357 FD611 Parking Fund $25,601 $25,601 FD621Transit Fund $8,303 $8,303 FD705 Whale Rock Fund $11,522 $11,522 FD711 Hazardous Mat Task Force Fund $1,227 $1,227 Total $1,095,676 $1,056,165 $39,511

Page 818 of 1294 ends

City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2021
Prepared by:

SCHEDULE 5.01

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.

Page 819 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Costs to be allocated
Detail page 58
Schedule 5.002
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 $6,239 $1,449 $7,688 1011501 - City Attorney $6,353 $790 $7,143 1012000 - Finance $12,174 $12,174 1011101 - Network Services $29,612 $29,612 1011103 - Information Services $5,697 $5,697 1012006 - Finance Support Services $612 $612 1013001 - Human Resources $14,312 $14,312 1013003 - Wellness Program $99 $99 1015005 - Facilities Maintenance $11,467 $11,467 8020000 - Insurance ISF Fund $33,833 $33,833 Total allocated additions: $15,239 $110,045 $125,284 $125,284 Total to be allocated $582,752 $110,045 $692,797

Page 820 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Schedule of costs to be
allocated by function
Detail page 59
Schedule 5.003
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 $15,239 $15,239 Functional Cost $582,752 $87,039 $212,497 $113,625 $169,591 Reallocate Admin ($87,039) $37,311 $19,951 $29,777 Allocable Costs $582,752 $249,808 $133,576 $199,368 Unallocated ($199,368) ($199,368)1st Allocation $383,384 $249,808 $133,576 Additions: 2ndOther $110,045 $110,045 Functional Cost $110,045 $110,045 Reallocate Admin ($110,045) $47,173 $25,224 $37,648 Allocable Costs $110,045 $47,173 $25,224 $37,648 Unallocated ($37,648) ($37,648)2nd Allocation $72,397 $47,173 $25,224 Total allocated $455,781 $296,981 $158,800

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Detail allocation of
City Clerk Services
Detail page 60
Schedule 5.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 7 2.456 % $6,136 $6,136 $1,729 $7,865 Fire Administration 9 3.158 % $7,889 $7,889 $2,223 $10,112 FD601 Water Fund 10 3.509 % $8,765 $8,765 $2,470 $11,235 FD602 Sewer Fund 3 1.053 % $2,630 $2,630 $741 $3,371 Recreation Administration 14 4.912 % $12,271 $12,271 $3,458 $15,729 City Administration 80 28.070 % $70,122 $70,122 $70,122 Public Works Administration 34 11.930 % $29,802 $29,802 $8,397 $38,199 City Attorney 14 4.912 % $12,271 $12,271 $12,271 Human Resources 9 3.158 % $7,889 $7,889 $2,223 $10,112 Finance 22 7.719 % $19,283 $19,283 $5,434 $24,717 Community Development Admin 46 16.140 % $40,320 $40,320 $11,361 $51,681 FD611 Parking Fund 3 1.053 % $2,630 $2,630 $741 $3,371 FD621Transit Fund 1 0.351 % $877 $877 $247 $1,124 City Council 33 11.579 % $28,923 $28,923 $8,149 $37,072 Total 285 100.000 % $249,808 $249,808 $47,173 $296,981 (A) Alloc basis: Count of Council Agenda Items by Department/DivisionSource: Clerk-Agenda item Tracking by Operating program

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 61
Schedule 5.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.745 % $995 $995 $192 $1,187 Facilities Maintenance 500 1.241 % $1,658 $1,658 $320 $1,978 Streets Maintenance 1,100 2.731 % $3,648 $3,648 $705 $4,353 Stormwater and Flood Control 614 1.524 % $2,036 $2,036 $393 $2,429 Traffic Signals & Lighting 200 0.497 % $663 $663 $128 $791 Transportation/Plan Engineering 600 1.490 % $1,990 $1,990 $384 $2,374 Recreation Administration 400 0.993 % $1,327 $1,327 $256 $1,583 Recreation Facilities 100 0.248 % $332 $332 $64 $396 Youth Services 200 0.497 % $663 $663 $128 $791 Community Services 200 0.497 % $663 $663 $128 $791 Ranger Program 300 0.745 % $995 $995 $192 $1,187 Aquatics 100 0.248 % $332 $332 $64 $396 Golf Course 400 0.993 % $1,327 $1,327 $256 $1,583 Police Administration 650 1.614 % $2,156 $2,156 $416 $2,572 Patrol 4,300 10.676 % $14,261 $14,261 $2,754 $17,015 Investigations 1,700 4.221 % $5,638 $5,638 $1,089 $6,727 Police Support Services 1,900 4.717 % $6,301 $6,301 $1,217 $7,518Neighborhood Services 100 0.248 % $332 $332 $64 $396 Traffic Safety 400 0.993 % $1,327 $1,327 $256 $1,583 Fire Administration 400 0.993 % $1,327 $1,327 $256 $1,583 Emergency Response 4,500 11.173 % $14,924 $14,924 $2,883 $17,807 Hazard Prevention 550 1.366 % $1,824 $1,824 $352 $2,176 FD601 Water Fund 3,209 7.967 % $10,642 $10,642 $2,056 $12,698 FD602 Sewer Fund 3,269 8.116 % $10,841 $10,841 $2,094 $12,935 FD621Transit Fund 300 0.745 % $995 $995 $192 $1,187 FD705 Whale Rock Fund 400 0.993 % $1,327 $1,327 $256 $1,583 City Administration 400 0.993 % $1,327 $1,327 $1,327 Economic Development 100 0.248 % $332 $332 $64 $396 Natural Resource Protection 300 0.745 % $995 $995 $192 $1,187 Community Promotion 25 0.062 % $83 $83 $16 $99 City Attorney 300 0.745 % $995 $995 $995 Finance 1,300 3.228 % $4,311 $4,311 $833 $5,144 Network Services 750 1.862 % $2,487 $2,487 $480 $2,967 Information Services 825 2.048 % $2,736 $2,736 $528 $3,264 Human Resources 600 1.490 % $1,990 $1,990 $384 $2,374 Community Development Admin 500 1.241 % $1,658 $1,658 $320 $1,978Building and Safety 1,150 2.855 % $3,814 $3,814 $737 $4,551 Public Works Administration 600 1.490 % $1,990 $1,990 $384 $2,374Parks Maintenance 1,200 2.979 % $3,980 $3,980 $769 $4,749 Swim Center Maintenance 100 0.248 % $332 $332 $64 $396 Fire Apparatus Service 200 0.497 % $663 $663 $128 $791

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IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 62
Schedule 5.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFleet 450 1.117 % $1,492 $1,492 $288 $1,780 FD611 Parking Fund 900 2.235 % $2,985 $2,985 $577 $3,562 CIP Project Engineering 1,500 3.724 % $4,975 $4,975 $961 $5,936 Development Review 1,300 3.228 % $4,311 $4,311 $833 $5,144 City Council 500 1.241 % $1,658 $1,658 $320 $1,978 Tourism and Bid Promotion 175 0.434 % $580 $580 $112 $692 Community Services Group 200 0.497 % $663 $663 $663 Housing Policy/Homelessness 100 0.248 % $332 $332 $64 $396 Solid Waste Recycling 110 0.274 % $363 $363 $75 $438 Total 40,277 100.000 % $133,576 $133,576 $25,224 $158,800 (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

Page 824 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Departmental Cost
Allocation Summary
Detail page 63
Schedule 5.006
2021
Total City Clerk Services Public Counter/Main City Phone City Administration $71,449 $70,122 $1,327 Community Services Group $663 $663 City Attorney $13,266 $12,271 $995 Finance $29,861 $24,717 $5,144 Network Services $2,967 $2,967 Information Services $3,264 $3,264 Human Resources $12,486 $10,112 $2,374 Public Works Administration $40,573 $38,199 $2,374 Facilities Maintenance $1,978 $1,978 Fleet $1,780 $1,780 CIP Project Engineering $5,936 $5,936 Transportation/Plan Engineering $2,374 $2,374 City Council $39,050 $37,072 $1,978 Economic Development $396 $396 Natural Resource Protection $1,187 $1,187 Tourism and Bid Promotion $692 $692 Community Promotion $99 $99 Community Development Admin $53,659 $51,681 $1,978 Development Review $5,144 $5,144 Building and Safety $4,551 $4,551 Housing Policy/Homelessness $396 $396 Parks Maintenance $4,749 $4,749 Swim Center Maintenance $396 $396 Urban Forest Services $1,187 $1,187 Streets Maintenance $4,353 $4,353 Traffic Signals & Lighting $791 $791 Stormwater and Flood Control $2,429 $2,429 Solid Waste Recycling $438 $438 Recreation Administration $17,312 $15,729 $1,583 Recreation Facilities $396 $396 Youth Services $791 $791 Community Services $791 $791 Ranger Program $1,187 $1,187 Aquatics $396 $396 Golf Course $1,583 $1,583 Police Administration $10,437 $7,865 $2,572 Patrol $17,015 $17,015 Investigations $6,727 $6,727 Police Support Services $7,518 $7,518 Neighborhood Services $396 $396

Page 825 of 1294 ends

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Departmental Cost
Allocation Summary
Detail page 64
Schedule 5.006
2021
Total City Clerk Services Public Counter/Main City Phone Traffic Safety $1,583 $1,583 Fire Administration $11,695 $10,112 $1,583 Emergency Response $17,807 $17,807 Hazard Prevention $2,176 $2,176 Fire Apparatus Service $791 $791 FD601 Water Fund $23,933 $11,235 $12,698 FD602 Sewer Fund $16,306 $3,371 $12,935 FD611 Parking Fund $6,933 $3,371 $3,562 FD621Transit Fund $2,311 $1,124 $1,187 FD705 Whale Rock Fund $1,583 $1,583 Total $455,781 $296,981 $158,800

Page 826 of 1294 ends

City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2021
Prepared by:

SCHEDULE 6.01

FINANCE

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

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

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

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

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

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City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2021
Prepared by:

SCHEDULE 6.01

FINANCE

NATURE AND EXTENT OF SERVICE

CONTINUED
 Payroll - These costs are associated with activities involved with processing the City’s employee payroll. Costs are allocated based on full time equivalent (FTE) by fund/department/division.
 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.

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San Luis Obispo City CouncilMay 17, 2022

San Luis Obispo City Council
May 17, 2022