San Luis Obispo City Council
May 17, 2022

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Costs to be allocated
Detail page 66
Schedule 6.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,795,347 $1,795,347 Allocated additions: 10000000 - Building Charge $10,333 $10,333 1011001 - City Administration $19,739 $4,584 $24,323 1011501 - City Attorney $20,098 $2,500 $22,598 1011021 - City Clerk $23,594 $6,267 $29,861 1012000 - Finance $3,708 $3,708 1011101 - Network Services $71,631 $71,631 1011103 - Information Services $18,516 $18,516 1012006 - Finance Support Services $1,937 $1,937 1013001 - Human Resources $48,097 $48,097 1013003 - Wellness Program $322 $322 1015005 - Facilities Maintenance $44,768 $44,768 8020000 - Insurance ISF Fund $109,819 $109,819 Total allocated additions: $73,764 $312,149 $385,913 $385,913 Total to be allocated $1,869,111 $312,149 $2,181,260

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Schedule of costs to be
allocated by function
Detail page 67
Schedule 6.003
2021
Total General &
Admin
Bus Lic, Trans
Occ Tax &
Tourism
Accounts
Payable
Payroll Purchasing General
Finance
Utility Billing Cashier Budget
Wages & BenefitsSALARIES & WAGES $1,051,500 $220,815 $63,090 $105,150 $126,180 $94,635 $231,330 $21,030 $73,605 $105,150 FRINGE BENEFITS $463,455 $97,326 $27,807 $46,346 $55,615 $41,711 $101,960 $9,269 $32,442 $46,346 Other Expense and CostSERVICES AND SUPPLIES $246,816 $51,831 $14,809 $24,682 $29,618 $22,213 $54,300 $4,936 $17,277 $24,682 GENERAL FUND EXP $33,576 Departmental Expenditures $1,795,347 $369,972 $105,706 $176,178 $211,413 $158,559 $387,590 $35,235 $123,324 $176,178 Additions: 1stOther $73,764 $5,038 $5,912 $5,301 $7,398 $36,172 $1,209 $4,354 $8,380 Functional Cost $1,869,111 $369,972 $110,744 $182,090 $216,714 $165,957 $423,762 $36,444 $127,678 $184,558 Reallocate Admin ($369,972) $27,437 $45,729 $54,875 $41,156 $100,603 $9,146 $32,010 $45,729 Allocable Costs $1,869,111 $138,181 $227,819 $271,589 $207,113 $524,365 $45,590 $159,688 $230,287 Unallocated ($160,369) ($138,181)1st Allocation $1,708,742 $227,819 $271,589 $207,113 $524,365 $45,590 $159,688 $230,287 Additions: 2ndFinance $3,708 $253 $297 $266 $372 $1,818 $61 $219 $422 Other $308,441 $21,068 $24,722 $22,164 $30,932 $151,252 $5,054 $18,206 $35,043 Functional Cost $312,149 $21,321 $25,019 $22,430 $31,304 $153,070 $5,115 $18,425 $35,465 Allocable Costs $312,149 $21,321 $25,019 $22,430 $31,304 $153,070 $5,115 $18,425 $35,465 Unallocated ($21,321) ($21,321)2nd Allocation $290,828 $25,019 $22,430 $31,304 $153,070 $5,115 $18,425 $35,465 Total allocated $1,999,570 $252,838 $294,019 $238,417 $677,435 $50,705 $178,113 $265,752

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Schedule of costs to be
allocated by function
Detail page 68
Schedule 6.003
2021
Other GF Exp Cannabis
Wages & BenefitsSALARIES & WAGES $10,515 FRINGE BENEFITS $4,633 Other Expense and CostSERVICES AND SUPPLIES $2,468 GENERAL FUND EXP $33,576 Departmental Expenditures $33,576 $17,616 Additions: 1stOtherFunctional Cost $33,576 $17,616 Reallocate Admin $8,715 $4,572 Allocable Costs $42,291 $22,188 Unallocated ($22,188)1st Allocation $42,291 Additions: 2ndFinance OtherFunctional CostAllocable CostsUnallocated2nd AllocationTotal allocated $42,291

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Accounts Payable
Detail page 69
Schedule 6.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 1,588 9.630 % $21,939 $21,939 $2,502 $24,441 FD611 Parking Fund 793 4.809 % $10,956 $10,956 $1,250 $12,206 FD602 Sewer Fund 2,242 13.596 % $30,975 $30,975 $3,533 $34,508 FD621Transit Fund 219 1.328 % $3,026 $3,026 $345 $3,371 FD705 Whale Rock Fund 262 1.589 % $3,620 $3,620 $413 $4,033 FD711 Hazardous Mat Task Force Fund 67 0.406 % $926 $926 $106 $1,032 City Council 43 0.261 % $594 $594 $68 $662 Economic Development 52 0.315 % $718 $718 $82 $800 Natural Resource Protection 96 0.582 % $1,326 $1,326 $151 $1,477 Community Promotion 90 0.546 % $1,243 $1,243 $142 $1,385 Finance Support Services 293 1.777 % $4,048 $4,048 $462 $4,510 Human Resources 195 1.183 % $2,694 $2,694 $307 $3,001 Insurance ISF Fund 21 0.127 % $290 $290 $33 $323 Wellness Program 20 0.121 % $276 $276 $32 $308 Community Development Admin 163 0.988 % $2,252 $2,252 $257 $2,509Commissions & Committees 1 0.006 % $14 $14 $2 $16 Development Review 122 0.740 % $1,686 $1,686 $192 $1,878 Building and Safety 167 1.013 % $2,307 $2,307 $263 $2,570 Public Works Administration 98 0.594 % $1,354 $1,354 $154 $1,508 Parks Maintenance 677 4.106 % $9,353 $9,353 $1,067 $10,420 Swim Center Maintenance 203 1.231 % $2,805 $2,805 $320 $3,125 Urban Forest Services 103 0.625 % $1,423 $1,423 $162 $1,585 Facilities Maintenance 746 4.524 % $10,306 $10,306 $1,176 $11,482Streets Maintenance 405 2.456 % $5,595 $5,595 $638 $6,233 Traffic Signals & Lighting 121 0.734 % $1,672 $1,672 $191 $1,863 Fleet 936 5.676 % $12,931 $12,931 $1,475 $14,406 City Administration 245 1.486 % $3,385 $3,385 $3,385 Transportation/Plan Engineering 82 0.497 % $1,133 $1,133 $129 $1,262 Recreation Administration 101 0.612 % $1,395 $1,395 $159 $1,554 Recreation Facilities 30 0.182 % $414 $414 $47 $461 Youth Services 179 1.086 % $2,473 $2,473 $282 $2,755 Community Services 174 1.055 % $2,404 $2,404 $274 $2,678 Ranger Program 170 1.031 % $2,349 $2,349 $268 $2,617 Aquatics 106 0.643 % $1,464 $1,464 $167 $1,631 Police Administration 760 4.609 % $10,500 $10,500 $1,198 $11,698 Patrol 228 1.383 % $3,150 $3,150 $359 $3,509 Investigations 103 0.625 % $1,423 $1,423 $162 $1,585 Police Support Services 87 0.528 % $1,202 $1,202 $137 $1,339 Neighborhood Services 23 0.139 % $318 $318 $36 $354 Traffic Safety 53 0.321 % $732 $732 $84 $816 Emergency Response 289 1.753 % $3,993 $3,993 $455 $4,448

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Accounts Payable
Detail page 70
Schedule 6.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedHazard Prevention 77 0.467 % $1,064 $1,064 $121 $1,185 Training Services 140 0.849 % $1,934 $1,934 $221 $2,155 Fire Station 262 1.589 % $3,620 $3,620 $413 $4,033 Disaster Assistance 138 0.837 % $1,907 $1,907 $217 $2,124 City Attorney 144 0.873 % $1,989 $1,989 $1,989 City Clerk 200 1.213 % $2,763 $2,763 $2,763 Network Services 605 3.669 % $8,358 $8,358 $953 $9,311 Information Services 33 0.200 % $456 $456 $52 $508 Golf Course 301 1.825 % $4,158 $4,158 $474 $4,632 Fire Administration 241 1.461 % $3,330 $3,330 $380 $3,710 Fire Apparatus Service 363 2.201 % $5,015 $5,015 $572 $5,587 FD208 Tourism Bid Fund 88 0.534 % $1,216 $1,216 $139 $1,355 FD202 Downtown Bid Fund 12 0.073 % $166 $166 $19 $185 All Other 306 1.856 % $4,228 $4,228 $482 $4,710 CIP Project Engineering 124 0.752 % $1,713 $1,713 $195 $1,908 Cultural Activities 2 0.012 % $28 $28 $3 $31 FD201 Local Sales Tax Fund 437 2.650 % $6,037 $6,037 $689 $6,726 FD401 Capital Outlay Engineering 354 2.147 % $4,891 $4,891 $558 $5,449 FD404 Major Facility Replacement Fund 8 0.049 % $111 $111 $13 $124 FD505 Affordable Housing Fund 3 0.018 % $41 $41 $5 $46 Human Relations 45 0.273 % $622 $622 $71 $693 Solid Waste Recycling 25 0.152 % $345 $345 $39 $384 Community Services Group 24 0.146 % $332 $332 $332 Finance Non Departmental 2 0.012 % $28 $28 $3 $31 Risk Management 13 0.079 % $180 $180 $20 $200 Stormwater and Flood Control 185 1.122 % $2,556 $2,556 $292 $2,848 FD206 Law Enforcement Grant Fund 2 0.012 % $28 $28 $3 $31 FD402 Fleet Replace 2 0.012 % $28 $28 $3 $31 Parking Admin 1 0.004 % $11 $11 $2 $13 Total 16,490 100.000 % $227,819 $227,819 $25,019 $252,838 (A) Alloc basis: Accounts Payable Transaction Count by Department/FundSource: AP Checks worksheet

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Payroll
Detail page 71
Schedule 6.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.762 % $2,069 $2,069 $177 $2,246 Facilities Maintenance 500 1.270 % $3,449 $3,449 $295 $3,744 Streets Maintenance 1,100 2.794 % $7,587 $7,587 $648 $8,235 Stormwater and Flood Control 614 1.559 % $4,235 $4,235 $362 $4,597 Traffic Signals & Lighting 200 0.508 % $1,379 $1,379 $118 $1,497 Transportation/Plan Engineering 600 1.524 % $4,138 $4,138 $353 $4,491 Recreation Administration 400 1.016 % $2,759 $2,759 $236 $2,995 Recreation Facilities 100 0.254 % $690 $690 $59 $749 Youth Services 200 0.508 % $1,379 $1,379 $118 $1,497 Community Services 200 0.508 % $1,379 $1,379 $118 $1,497 Ranger Program 300 0.762 % $2,069 $2,069 $177 $2,246 Aquatics 100 0.254 % $690 $690 $59 $749 Golf Course 400 1.016 % $2,759 $2,759 $236 $2,995 Police Administration 650 1.651 % $4,483 $4,483 $383 $4,866 Patrol 4,300 10.920 % $29,658 $29,658 $2,533 $32,191 Investigations 1,700 4.317 % $11,725 $11,725 $1,001 $12,726 Police Support Services 1,900 4.825 % $13,105 $13,105 $1,119 $14,224 Neighborhood Services 100 0.254 % $690 $690 $59 $749 Traffic Safety 400 1.016 % $2,759 $2,759 $236 $2,995 Fire Administration 400 1.016 % $2,759 $2,759 $236 $2,995 Emergency Response 4,500 11.428 % $31,037 $31,037 $2,651 $33,688 Hazard Prevention 550 1.397 % $3,793 $3,793 $324 $4,117 FD601 Water Fund 3,209 8.149 % $22,133 $22,133 $1,890 $24,023 FD602 Sewer Fund 3,269 8.302 % $22,547 $22,547 $1,926 $24,473 FD621Transit Fund 300 0.762 % $2,069 $2,069 $177 $2,246 FD705 Whale Rock Fund 400 1.016 % $2,759 $2,759 $236 $2,995 City Administration 400 1.016 % $2,759 $2,759 $2,759 Economic Development 100 0.254 % $690 $690 $59 $749 Natural Resource Protection 300 0.762 % $2,069 $2,069 $177 $2,246Community Promotion 25 0.063 % $172 $172 $15 $187 City Attorney 300 0.762 % $2,069 $2,069 $2,069 City Clerk 400 1.016 % $2,759 $2,759 $2,759 Network Services 750 1.905 % $5,173 $5,173 $442 $5,615 Information Services 825 2.095 % $5,690 $5,690 $486 $6,176 Human Resources 600 1.524 % $4,138 $4,138 $353 $4,491 Community Development Admin 500 1.270 % $3,449 $3,449 $295 $3,744Building and Safety 1,150 2.920 % $7,932 $7,932 $677 $8,609 Public Works Administration 600 1.524 % $4,138 $4,138 $353 $4,491Parks Maintenance 1,200 3.047 % $8,277 $8,277 $707 $8,984 Swim Center Maintenance 100 0.254 % $690 $690 $59 $749 Fire Apparatus Service 200 0.508 % $1,379 $1,379 $118 $1,497

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Payroll
Detail page 72
Schedule 6.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFleet 450 1.143 % $3,104 $3,104 $265 $3,369 FD611 Parking Fund 900 2.286 % $6,207 $6,207 $530 $6,737 CIP Project Engineering 1,500 3.809 % $10,346 $10,346 $884 $11,230 Development Review 1,300 3.301 % $8,966 $8,966 $766 $9,732 City Council 500 1.270 % $3,449 $3,449 $295 $3,744 Tourism and Bid Promotion 175 0.444 % $1,207 $1,207 $103 $1,310 Community Services Group 200 0.508 % $1,379 $1,379 $1,379 Housing Policy/Homelessness 100 0.254 % $690 $690 $59 $749 Solid Waste Recycling 110 0.277 % $758 $758 $60 $818 Total 39,377 100.000 % $271,589 $271,589 $22,430 $294,019 (A) Alloc basis: Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: Staffing Summaries

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Purchasing
Detail page 73
Schedule 6.006
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 14,269 0.064 % $132 $132 $21 $153 Cultural Activities 332,351 1.480 % $3,066 $3,066 $481 $3,547 Economic Development 416,487 1.855 % $3,842 $3,842 $602 $4,444 Natural Resource Protection 161,934 0.721 % $1,494 $1,494 $234 $1,728 Community Promotion 380,081 1.693 % $3,506 $3,506 $550 $4,056 City Attorney 127,149 0.566 % $1,173 $1,173 $1,173 City Clerk 151,129 0.673 % $1,394 $1,394 $1,394 Finance 280,392 1.249 % $2,586 $2,586 $2,586 Network Services 1,787,652 7.962 % $16,490 $16,490 $2,586 $19,076Information Services 98,079 0.437 % $905 $905 $142 $1,047 Finance Support Services 133,712 0.596 % $1,233 $1,233 $193 $1,426 Human Resources 309,943 1.380 % $2,859 $2,859 $448 $3,307 Wellness Program 9,226 0.041 % $85 $85 $13 $98 Community Development Admin 204,235 0.910 % $1,884 $1,884 $295 $2,179 Commissions & Committees 150 0.001 % $1 $1 $1 Development Review 438,128 1.951 % $4,041 $4,041 $634 $4,675 Public Works Administration 72,294 0.322 % $667 $667 $105 $772 Parks Maintenance 1,744,611 7.770 % $16,093 $16,093 $2,524 $18,617 Swim Center Maintenance 307,123 1.368 % $2,833 $2,833 $444 $3,277Urban Forest Services 45,567 0.203 % $420 $420 $66 $486 Facilities Maintenance 602,804 2.685 % $5,561 $5,561 $872 $6,433 Streets Maintenance 355,271 1.582 % $3,277 $3,277 $514 $3,791 Traffic Signals & Lighting 326,008 1.452 % $3,007 $3,007 $472 $3,479 Fleet 532,906 2.373 % $4,916 $4,916 $771 $5,687 City Administration 237,426 1.057 % $2,190 $2,190 $2,190 Transportation/Plan Engineering 37,431 0.167 % $345 $345 $54 $399Recreation Administration 100,511 0.448 % $927 $927 $145 $1,072 Recreation Facilities 20,109 0.090 % $185 $185 $29 $214 Youth Services 57,449 0.256 % $530 $530 $83 $613 Community Services 61,834 0.275 % $570 $570 $89 $659 Ranger Program 65,155 0.290 % $601 $601 $94 $695 Aquatics 63,622 0.283 % $587 $587 $92 $679 Golf Course 196,691 0.876 % $1,814 $1,814 $285 $2,099 Police Administration 683,469 3.044 % $6,305 $6,305 $989 $7,294 Patrol 118,993 0.530 % $1,098 $1,098 $172 $1,270 Investigations 25,411 0.113 % $234 $234 $37 $271 Police Support Services 137,456 0.612 % $1,268 $1,268 $199 $1,467Neighborhood Services 36,481 0.162 % $337 $337 $53 $390 Traffic Safety 10,598 0.047 % $98 $98 $15 $113 Fire Administration 304,990 1.358 % $2,813 $2,813 $441 $3,254 Emergency Response 122,474 0.545 % $1,130 $1,130 $177 $1,307

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Purchasing
Detail page 74
Schedule 6.006
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Apparatus Service 154,263 0.687 % $1,423 $1,423 $223 $1,646 Hazard Prevention 83,707 0.373 % $772 $772 $121 $893 Training Services 82,496 0.367 % $761 $761 $119 $880 Fire Station 38,314 0.171 % $353 $353 $55 $408 Disaster Assistance 38,550 0.172 % $356 $356 $56 $412 FD202 Downtown Bid Fund 249,074 1.109 % $2,298 $2,298 $360 $2,658FD208 Tourism Bid Fund 794,760 3.540 % $7,331 $7,331 $1,150 $8,481 FD611 Parking Fund 1,006,837 4.484 % $9,287 $9,287 $1,456 $10,743FD602 Sewer Fund 2,532,604 11.280 % $23,362 $23,362 $3,663 $27,025 FD621Transit Fund 378,834 1.687 % $3,495 $3,495 $548 $4,043 FD705 Whale Rock Fund 414,989 1.848 % $3,828 $3,828 $600 $4,428 FD711 Hazardous Mat Task Force Fund 88,525 0.394 % $817 $817 $128 $945 Finance Non Departmental 190,571 0.849 % $1,758 $1,758 $276 $2,034 Human Relations 579,489 2.581 % $5,345 $5,345 $838 $6,183 CIP Project Engineering 90,059 0.401 % $831 $831 $130 $961 Risk Management 150 0.001 % $1 $1 $1 Solid Waste Recycling 6,033 0.027 % $56 $56 $9 $65 Community Services Group 15,299 0.068 % $141 $141 $141 Building and Safety 1,184,592 5.276 % $10,927 $10,927 $1,714 $12,641 Parking Admin 9,386 0.042 % $87 $87 $14 $101 Stormwater and Flood Control 236,067 1.051 % $2,178 $2,178 $341 $2,519 FD206 Law Enforcement Grant Fund 19,181 0.085 % $177 $177 $28 $205 FD601 Water Fund 1,823,508 8.122 % $16,821 $16,821 $2,638 $19,459Insurance ISF Fund 1,323,824 5.898 % $12,211 $12,211 $1,916 $14,127 Total 22,452,713 100.000 % $207,113 $207,113 $31,304 $238,417 (A) Alloc basis: Operating Services and Supply Expenditures by Fund/Department/DivisionSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
General Finance
Detail page 75
Schedule 6.007
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 173,273 0.198 % $1,040 $1,040 $314 $1,354 Cultural Activities 332,351 0.381 % $1,995 $1,995 $603 $2,598 Economic Development 588,878 0.674 % $3,536 $3,536 $1,068 $4,604 Natural Resource Protection 646,613 0.740 % $3,882 $3,882 $1,173 $5,055 Community Promotion 417,721 0.478 % $2,508 $2,508 $758 $3,266 City Attorney 964,100 1.104 % $5,789 $5,789 $5,789 City Clerk 567,513 0.650 % $3,407 $3,407 $3,407 Network Services 2,856,721 3.271 % $17,152 $17,152 $5,183 $22,335Human Resources 1,363,656 1.561 % $8,188 $8,188 $2,474 $10,662 Insurance ISF Fund 3,361,435 3.849 % $20,182 $20,182 $6,098 $26,280 Wellness Program 9,226 0.011 % $55 $55 $17 $72 Community Development Admin 901,725 1.032 % $5,414 $5,414 $1,636 $7,050 Commissions & Committees 15,291 0.018 % $92 $92 $28 $120 Development Review 2,507,040 2.871 % $15,052 $15,052 $4,548 $19,600 Building and Safety 2,506,262 2.870 % $15,048 $15,048 $4,547 $19,595 Public Works Administration 606,828 0.695 % $3,643 $3,643 $1,101 $4,744 Parks Maintenance 2,926,873 3.351 % $17,573 $17,573 $5,310 $22,883 Swim Center Maintenance 449,101 0.514 % $2,696 $2,696 $815 $3,511Urban Forest Services 449,130 0.514 % $2,697 $2,697 $815 $3,512 Facilities Maintenance 1,231,266 1.410 % $7,393 $7,393 $2,234 $9,627 Streets Maintenance 1,313,626 1.504 % $7,887 $7,887 $2,383 $10,270 Stormwater and Flood Control 944,270 1.081 % $5,669 $5,669 $1,713 $7,382 Traffic Signals & Lighting 553,073 0.633 % $3,321 $3,321 $1,003 $4,324 Fleet 1,011,969 1.159 % $6,076 $6,076 $1,836 $7,912 City Administration 1,115,952 1.278 % $6,700 $6,700 $6,700 Transportation/Plan Engineering 891,289 1.021 % $5,351 $5,351 $1,617 $6,968 Recreation Administration 759,597 0.870 % $4,561 $4,561 $1,378 $5,939 Recreation Facilities 234,614 0.269 % $1,409 $1,409 $426 $1,835 Youth Services 971,662 1.113 % $5,834 $5,834 $1,763 $7,597 Ranger Program 508,601 0.582 % $3,054 $3,054 $923 $3,977 Aquatics 579,746 0.664 % $3,481 $3,481 $1,052 $4,533 Police Administration 1,469,923 1.683 % $8,826 $8,826 $2,667 $11,493 Patrol 9,753,373 11.168 % $58,560 $58,560 $17,695 $76,255 Investigations 2,923,797 3.348 % $17,555 $17,555 $5,304 $22,859 Neighborhood Services 228,265 0.261 % $1,371 $1,371 $414 $1,785 Traffic Safety 862,135 0.987 % $5,176 $5,176 $1,564 $6,740 Fire Administration 1,258,603 1.441 % $7,557 $7,557 $2,283 $9,840Emergency Response 11,494,300 13.161 % $69,013 $69,013 $20,853 $89,866 Hazard Prevention 735,525 0.842 % $4,416 $4,416 $1,334 $5,750 Training Services 82,496 0.094 % $495 $495 $150 $645 Fire Station 38,314 0.044 % $230 $230 $70 $300

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
General Finance
Detail page 76
Schedule 6.007
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedDisaster Assistance 38,550 0.044 % $231 $231 $70 $301 FD202 Downtown Bid Fund 249,074 0.285 % $1,495 $1,495 $452 $1,947FD601 Water Fund 5,967,217 6.833 % $35,828 $35,828 $10,826 $46,654 FD611 Parking Fund 2,133,271 2.443 % $12,808 $12,808 $3,870 $16,678 FD602 Sewer Fund 6,945,877 7.953 % $41,704 $41,704 $12,602 $54,306 Golf Course 599,587 0.687 % $3,600 $3,600 $1,088 $4,688 FD705 Whale Rock Fund 960,111 1.099 % $5,765 $5,765 $1,742 $7,507Information Services 1,105,991 1.266 % $6,640 $6,640 $2,007 $8,647 FD208 Tourism Bid Fund 997,909 1.143 % $5,992 $5,992 $1,810 $7,802 FD621Transit Fund 691,854 0.792 % $4,154 $4,154 $1,255 $5,409 FD206 Law Enforcement Grant Fund 71,259 0.082 % $428 $428 $129 $557 Fire Apparatus Service 377,035 0.432 % $2,264 $2,264 $684 $2,948 Police Support Services 2,381,005 2.726 % $14,296 $14,296 $4,320 $18,616 Community Services 384,912 0.441 % $2,311 $2,311 $698 $3,009 FD711 Hazardous Mat Task Force Fund 102,220 0.117 % $614 $614 $185 $799 Human Relations 579,489 0.664 % $3,479 $3,479 $1,051 $4,530 CIP Project Engineering 2,269,244 2.598 % $13,625 $13,625 $4,117 $17,742 Community Services Group 315,986 0.362 % $1,897 $1,897 $1,897 Risk Management 1,598 0.002 % $10 $10 $3 $13 Water Administration/Engineering 1,709 0.002 % $10 $10 $3 $13 Solid Waste Recycling 119,370 0.137 % $717 $717 $217 $934 Finance Support Services 133,712 0.153 % $803 $803 $243 $1,046 Finance Non Departmental 292,146 0.335 % $1,754 $1,754 $530 $2,284 Parking Admin 9,386 0.009 % $56 $56 $18 $74 Total 87,334,645 100.000 % $524,365 $524,365 $153,070 $677,435 (A) Alloc basis: Total Operating Expenditures by Department/DivisionSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Utility Billing
Detail page 77
Schedule 6.008
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 50 50.000 % $22,795 $22,795 $2,558 $25,353 FD602 Sewer Fund 50 50.000 % $22,795 $22,795 $2,557 $25,352 Total 100 100.000 % $45,590 $45,590 $5,115 $50,705 (A) Alloc basis: Direct Allocation to Water (FD601) & Sewer (FD602)Source: Salary & Wage Analysis

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Cashier
Detail page 78
Schedule 6.009
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 727 7.270 % $11,609 $11,609 $1,339 $12,948 FD621Transit Fund 106 1.060 % $1,693 $1,693 $195 $1,888 FD601 Water Fund 1,406 14.060 % $22,452 $22,452 $2,591 $25,043 FD602 Sewer Fund 1,406 14.060 % $22,452 $22,452 $2,591 $25,043 All Other 6,355 63.550 % $101,482 $101,482 $11,709 $113,191 Total 10,000 100.000 % $159,688 $159,688 $18,425 $178,113 (A) Alloc basis: Based on the amount of time spent by staff on this function and the relative amounts of revenue collected Source: Salary-Wages for Finance Accounting Revenue Mgmt worksheet

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Budget
Detail page 79
Schedule 6.010
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 173,273 0.198 % $457 $457 $73 $530 Cultural Activities 332,351 0.381 % $876 $876 $140 $1,016 Economic Development 588,878 0.674 % $1,553 $1,553 $248 $1,801 Natural Resource Protection 646,613 0.740 % $1,705 $1,705 $272 $1,977 Community Promotion 417,721 0.478 % $1,101 $1,101 $176 $1,277 City Attorney 964,100 1.104 % $2,542 $2,542 $2,542 City Clerk 567,513 0.650 % $1,496 $1,496 $1,496 Network Services 2,856,721 3.271 % $7,533 $7,533 $1,201 $8,734 Human Resources 1,363,656 1.561 % $3,596 $3,596 $573 $4,169 Insurance ISF Fund 3,361,435 3.849 % $8,864 $8,864 $1,413 $10,277Wellness Program 9,226 0.011 % $24 $24 $4 $28 Community Development Admin 901,725 1.032 % $2,378 $2,378 $379 $2,757 Commissions & Committees 15,291 0.018 % $40 $40 $6 $46 Development Review 2,507,040 2.871 % $6,611 $6,611 $1,054 $7,665 Building and Safety 2,506,262 2.870 % $6,609 $6,609 $1,053 $7,662Public Works Administration 606,828 0.695 % $1,600 $1,600 $255 $1,855 Parks Maintenance 2,926,873 3.351 % $7,718 $7,718 $1,230 $8,948 Swim Center Maintenance 449,101 0.514 % $1,184 $1,184 $189 $1,373Urban Forest Services 449,130 0.514 % $1,184 $1,184 $189 $1,373 Facilities Maintenance 1,231,266 1.410 % $3,247 $3,247 $518 $3,765 Streets Maintenance 1,313,626 1.504 % $3,464 $3,464 $552 $4,016 Stormwater and Flood Control 944,270 1.081 % $2,490 $2,490 $397 $2,887 Traffic Signals & Lighting 553,073 0.633 % $1,458 $1,458 $232 $1,690 Fleet 1,011,969 1.159 % $2,668 $2,668 $425 $3,093 City Administration 1,115,952 1.278 % $2,943 $2,943 $2,943 Transportation/Plan Engineering 891,289 1.021 % $2,350 $2,350 $375 $2,725 Recreation Administration 759,597 0.870 % $2,003 $2,003 $319 $2,322 Recreation Facilities 234,614 0.269 % $619 $619 $99 $718 Youth Services 971,662 1.113 % $2,562 $2,562 $408 $2,970 Ranger Program 508,601 0.582 % $1,341 $1,341 $214 $1,555 Aquatics 579,746 0.664 % $1,529 $1,529 $244 $1,773 Police Administration 1,469,923 1.683 % $3,876 $3,876 $618 $4,494Patrol 9,753,373 11.168 % $25,718 $25,718 $4,100 $29,818 Investigations 2,923,797 3.348 % $7,710 $7,710 $1,229 $8,939 Neighborhood Services 228,265 0.261 % $602 $602 $96 $698 Traffic Safety 862,135 0.987 % $2,273 $2,273 $362 $2,635 Fire Administration 1,258,603 1.441 % $3,319 $3,319 $529 $3,848 Emergency Response 11,494,300 13.161 % $30,309 $30,309 $4,832 $35,141 Hazard Prevention 735,525 0.842 % $1,939 $1,939 $309 $2,248 Training Services 82,496 0.094 % $218 $218 $35 $253 Fire Station 38,314 0.044 % $101 $101 $16 $117

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Budget
Detail page 80
Schedule 6.010
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedDisaster Assistance 38,550 0.044 % $102 $102 $16 $118 FD202 Downtown Bid Fund 249,074 0.285 % $657 $657 $105 $762 FD601 Water Fund 5,967,217 6.833 % $15,735 $15,735 $2,508 $18,243FD611 Parking Fund 2,133,271 2.443 % $5,625 $5,625 $897 $6,522 FD602 Sewer Fund 6,945,877 7.953 % $18,315 $18,315 $2,920 $21,235Golf Course 599,587 0.687 % $1,581 $1,581 $252 $1,833 FD705 Whale Rock Fund 960,111 1.099 % $2,532 $2,532 $404 $2,936 Information Services 1,105,991 1.266 % $2,916 $2,916 $465 $3,381 FD208 Tourism Bid Fund 997,909 1.143 % $2,631 $2,631 $419 $3,050 FD621Transit Fund 691,854 0.792 % $1,824 $1,824 $291 $2,115 FD206 Law Enforcement Grant Fund 71,259 0.082 % $188 $188 $30 $218 Fire Apparatus Service 377,035 0.432 % $994 $994 $158 $1,152 Police Support Services 2,381,005 2.726 % $6,278 $6,278 $1,001 $7,279 Community Services 384,912 0.441 % $1,015 $1,015 $162 $1,177 FD711 Hazardous Mat Task Force Fund 102,220 0.117 % $270 $270 $43 $313 Human Relations 579,489 0.664 % $1,528 $1,528 $244 $1,772 CIP Project Engineering 2,269,244 2.598 % $5,984 $5,984 $954 $6,938 Community Services Group 315,986 0.362 % $833 $833 $833 Risk Management 1,598 0.002 % $4 $4 $1 $5 Water Administration/Engineering 1,709 0.002 % $5 $5 $1 $6 Solid Waste Recycling 119,370 0.137 % $315 $315 $50 $365 Finance Support Services 133,712 0.153 % $353 $353 $56 $409 Finance Non Departmental 292,146 0.335 % $770 $770 $123 $893 Parking Admin 9,386 0.009 % $22 $22 $1 $23 Total 87,334,645 100.000 % $230,287 $230,287 $35,465 $265,752 (A) Alloc basis: Total Operating Expenditures by Department/DivisionSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Other GF Exp
Detail page 81
Schedule 6.011
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 173,273 0.256 % $108 $108 $108 Cultural Activities 332,351 0.491 % $208 $208 $208 Economic Development 588,878 0.870 % $368 $368 $368 Natural Resource Protection 646,613 0.956 % $404 $404 $404 Community Promotion 417,721 0.617 % $261 $261 $261 City Attorney 964,100 1.425 % $603 $603 $603 City Clerk 567,513 0.839 % $355 $355 $355 Finance 1,795,348 2.654 % $1,122 $1,122 $1,122 Network Services 2,856,721 4.223 % $1,786 $1,786 $1,786 Information Services 1,105,991 1.635 % $691 $691 $691 Finance Support Services 133,712 0.198 % $84 $84 $84 Human Resources 1,363,656 2.016 % $852 $852 $852 Wellness Program 9,226 0.014 % $6 $6 $6 Community Development Admin 901,725 1.333 % $564 $564 $564 Commissions & Committees 15,291 0.023 % $10 $10 $10 Development Review 2,507,040 3.706 % $1,567 $1,567 $1,567 Building and Safety 2,506,262 3.705 % $1,567 $1,567 $1,567 Public Works Administration 606,828 0.897 % $379 $379 $379 Parks Maintenance 2,926,873 4.327 % $1,830 $1,830 $1,830 Swim Center Maintenance 449,101 0.664 % $281 $281 $281 Urban Forest Services 449,130 0.664 % $281 $281 $281 Facilities Maintenance 1,231,266 1.820 % $770 $770 $770 Streets Maintenance 1,313,626 1.942 % $821 $821 $821 Stormwater and Flood Control 944,270 1.396 % $590 $590 $590 Traffic Signals & Lighting 553,073 0.818 % $346 $346 $346 Fleet 1,011,969 1.496 % $633 $633 $633 City Administration 1,115,952 1.650 % $698 $698 $698 Transportation/Plan Engineering 891,289 1.318 % $557 $557 $557 Recreation Administration 759,597 1.123 % $475 $475 $475 Recreation Facilities 234,614 0.347 % $147 $147 $147 Youth Services 971,662 1.436 % $607 $607 $607 Community Services 384,912 0.569 % $241 $241 $241 Ranger Program 508,601 0.752 % $318 $318 $318 Aquatics 579,746 0.857 % $362 $362 $362 Golf Course 599,587 0.886 % $375 $375 $375 Police Administration 1,469,923 2.173 % $919 $919 $919 Patrol 9,753,373 14.417 % $6,097 $6,097 $6,097 Investigations 2,923,797 4.322 % $1,828 $1,828 $1,828 Police Support Services 2,381,005 3.520 % $1,488 $1,488 $1,488 Neighborhood Services 228,265 0.337 % $143 $143 $143 Traffic Safety 862,135 1.274 % $539 $539 $539

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Other GF Exp
Detail page 82
Schedule 6.011
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Administration 1,258,603 1.860 % $787 $787 $787 Emergency Response 11,494,300 16.991 % $7,186 $7,186 $7,186 Hazard Prevention 735,525 1.087 % $460 $460 $460 Training Services 82,496 0.122 % $52 $52 $52 Fire Station 38,314 0.057 % $24 $24 $24 Disaster Assistance 38,550 0.057 % $24 $24 $24 Fire Apparatus Service 377,035 0.557 % $236 $236 $236 Finance Non Departmental 292,146 0.432 % $183 $183 $183 Human Relations 579,489 0.857 % $362 $362 $362 CIP Project Engineering 2,269,244 3.354 % $1,419 $1,419 $1,419 Community Services Group 315,986 0.467 % $198 $198 $198 Risk Management 1,598 0.002 % $1 $1 $1 Water Administration/Engineering 1,709 0.003 % $1 $1 $1 Solid Waste Recycling 119,370 0.176 % $75 $75 $75 Parking Admin 9,386 0.012 % $2 $2 $2 Total 67,649,766 100.000 % $42,291 $42,291 $42,291 (A) Alloc basis:Source:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Departmental Cost
Allocation Summary
Detail page 83
Schedule 6.012
2021
Total Accounts
Payable
Payroll Purchasing General Finance Utility Billing Cashier Budget Other GF Exp City Administration $18,675 $3,385 $2,759 $2,190 $6,700 $2,943 $698 Community Services Group $4,780 $332 $1,379 $141 $1,897 $833 $198 City Attorney $14,165 $1,989 $2,069 $1,173 $5,789 $2,542 $603 City Clerk $12,174 $2,763 $2,759 $1,394 $3,407 $1,496 $355 Finance $3,708 $2,586 $1,122 Network Services $66,857 $9,311 $5,615 $19,076 $22,335 $8,734 $1,786 Information Services $20,450 $508 $6,176 $1,047 $8,647 $3,381 $691 Finance Support Services $7,475 $4,510 $1,426 $1,046 $409 $84 Human Resources $26,482 $3,001 $4,491 $3,307 $10,662 $4,169 $852Risk Management $220 $200 $1 $13 $5 $1 Wellness Program $512 $308 $98 $72 $28 $6 Public Works Administration $13,749 $1,508 $4,491 $772 $4,744 $1,855 $379 Facilities Maintenance $35,821 $11,482 $3,744 $6,433 $9,627 $3,765 $770 Fleet $35,100 $14,406 $3,369 $5,687 $7,912 $3,093 $633 CIP Project Engineering $40,198 $1,908 $11,230 $961 $17,742 $6,938 $1,419 Transportation/Plan Engineering $16,402 $1,262 $4,491 $399 $6,968 $2,725 $557 Insurance ISF Fund $51,007 $323 $14,127 $26,280 $10,277 City Council $6,551 $662 $3,744 $153 $1,354 $530 $108 Cultural Activities $7,400 $31 $3,547 $2,598 $1,016 $208 Economic Development $12,766 $800 $749 $4,444 $4,604 $1,801 $368Natural Resource Protection $12,887 $1,477 $2,246 $1,728 $5,055 $1,977 $404 Tourism and Bid Promotion $1,310 $1,310 Community Promotion $10,432 $1,385 $187 $4,056 $3,266 $1,277 $261 Finance Non Departmental $5,425 $31 $2,034 $2,284 $893 $183 Community Development Admin $18,803 $2,509 $3,744 $2,179 $7,050 $2,757 $564 Commissions & Committees $193 $16 $1 $120 $46 $10 Development Review $45,117 $1,878 $9,732 $4,675 $19,600 $7,665 $1,567 Building and Safety $52,644 $2,570 $8,609 $12,641 $19,595 $7,662 $1,567 Human Relations $13,540 $693 $6,183 $4,530 $1,772 $362 Housing Policy/Homelessness $749 $749 Parks Maintenance $71,682 $10,420 $8,984 $18,617 $22,883 $8,948 $1,830 Swim Center Maintenance $12,316 $3,125 $749 $3,277 $3,511 $1,373 $281 Urban Forest Services $9,483 $1,585 $2,246 $486 $3,512 $1,373 $281 Streets Maintenance $33,366 $6,233 $8,235 $3,791 $10,270 $4,016 $821 Traffic Signals & Lighting $13,199 $1,863 $1,497 $3,479 $4,324 $1,690 $346 Parking Admin $213 $13 $101 $74 $23 $2 Stormwater and Flood Control $20,823 $2,848 $4,597 $2,519 $7,382 $2,887 $590 Water Administration/Engineering $20 $13 $6 $1 Solid Waste Recycling $2,641 $384 $818 $65 $934 $365 $75 Recreation Administration $14,357 $1,554 $2,995 $1,072 $5,939 $2,322 $475 Recreation Facilities $4,124 $461 $749 $214 $1,835 $718 $147

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Departmental Cost
Allocation Summary
Detail page 84
Schedule 6.012
2021
Total Accounts
Payable
Payroll Purchasing General Finance Utility Billing Cashier Budget Other GF Exp Youth Services $16,039 $2,755 $1,497 $613 $7,597 $2,970 $607 Community Services $9,261 $2,678 $1,497 $659 $3,009 $1,177 $241 Ranger Program $11,408 $2,617 $2,246 $695 $3,977 $1,555 $318 Aquatics $9,727 $1,631 $749 $679 $4,533 $1,773 $362 Golf Course $16,622 $4,632 $2,995 $2,099 $4,688 $1,833 $375 Police Administration $40,764 $11,698 $4,866 $7,294 $11,493 $4,494 $919 Patrol $149,140 $3,509 $32,191 $1,270 $76,255 $29,818 $6,097 Investigations $48,208 $1,585 $12,726 $271 $22,859 $8,939 $1,828Police Support Services $44,413 $1,339 $14,224 $1,467 $18,616 $7,279 $1,488 Neighborhood Services $4,119 $354 $749 $390 $1,785 $698 $143 Traffic Safety $13,838 $816 $2,995 $113 $6,740 $2,635 $539 Fire Administration $24,434 $3,710 $2,995 $3,254 $9,840 $3,848 $787 Emergency Response $171,636 $4,448 $33,688 $1,307 $89,866 $35,141 $7,186 Hazard Prevention $14,653 $1,185 $4,117 $893 $5,750 $2,248 $460 Training Services $3,985 $2,155 $880 $645 $253 $52 Fire Apparatus Service $13,066 $5,587 $1,497 $1,646 $2,948 $1,152 $236 Fire Station $4,882 $4,033 $408 $300 $117 $24 Disaster Assistance $2,979 $2,124 $412 $301 $118 $24 FD201 Local Sales Tax Fund $6,726 $6,726 FD202 Downtown Bid Fund $5,552 $185 $2,658 $1,947 $762 FD206 Law Enforcement Grant Fund $1,011 $31 $205 $557 $218 FD208 Tourism Bid Fund $20,688 $1,355 $8,481 $7,802 $3,050 FD401 Capital Outlay Engineering $5,449 $5,449 FD402 Fleet Replace $31 $31 FD404 Major Facility Replacement Fund $124 $124 FD505 Affordable Housing Fund $46 $46 FD601 Water Fund $183,216 $24,441 $24,023 $19,459 $46,654 $25,353 $25,043 $18,243 FD602 Sewer Fund $211,942 $34,508 $24,473 $27,025 $54,306 $25,352 $25,043 $21,235 FD611 Parking Fund $65,834 $12,206 $6,737 $10,743 $16,678 $12,948 $6,522 FD621Transit Fund $19,072 $3,371 $2,246 $4,043 $5,409 $1,888 $2,115 FD705 Whale Rock Fund $21,899 $4,033 $2,995 $4,428 $7,507 $2,936FD711 Hazardous Mat Task Force Fund $3,089 $1,032 $945 $799 $313All Other $117,901 $4,710 $113,191 Total $1,999,570 $252,838 $294,019 $238,417 $677,435 $50,705 $178,113 $265,752 $42,291

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

SCHEDULE 7.01

NETWORK SERVICES

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

Costs are allocated as follows:
 Network Services & Desktop Support – These costs are associated with the planning, managing, support and maintenance of information technology resources. Costs are allocated based on the number of physical desktops, virtual desktops, laptops and printers by fund/department/division.
 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.

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

SCHEDULE 7.01

NETWORK SERVICES

NATURE AND EXTENT OF SERVICE

CONTINUED
 Cell Phones – These costs are associated with the support and maintenance of cell phones. Costs are allocated based on the number of cell phones and smart phones by fund/department/division.  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.

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Costs to be allocated
Detail page 86
Schedule 7.002
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 $63,646 $14,755 $78,401 1011501 - City Attorney $31,980 $3,978 $35,958 1011021 - City Clerk $2,487 $480 $2,967 1012000 - Finance $56,492 $10,365 $66,857 1011101 - Network Services $18,700 $18,700 1011103 - Information Services $61,308 $61,308 1012006 - Finance Support Services $8,965 $8,965 1013001 - Human Resources $28,276 $28,276 1013003 - Wellness Program $186 $186 1015005 - Facilities Maintenance $31,440 $31,440 1015008 - Fleet $8,262 $8,262 8020000 - Insurance ISF Fund $68,496 $68,496 Total allocated additions: $161,862 $255,211 $417,073 $417,073 Total to be allocated $3,018,583 $255,211 $3,273,794

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Schedule of costs to be
allocated by function
Detail page 87
Schedule 7.003
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 $161,862 $71,333 $14,147 $19,197 $9,016 $1,068 $15,393 $20,168 $4,241 Functional Cost $3,018,583 $558,421 $355,592 $824,459 $79,033 $11,437 $311,099 $354,494 $55,926 Reallocate Admin ($558,421) $80,464 $189,766 $16,500 $2,444 $69,685 $78,786 $12,180 Allocable Costs $3,018,583 $436,056 $1,014,225 $95,533 $13,881 $380,784 $433,280 $68,106 1st Allocation $3,018,583 $436,056 $1,014,225 $95,533 $13,881 $380,784 $433,280 $68,106 Additions: 2ndOther $255,211 $112,471 $22,305 $30,268 $14,215 $1,684 $24,271 $31,799 $6,687 Functional Cost $255,211 $112,471 $22,305 $30,268 $14,215 $1,684 $24,271 $31,799 $6,687 Reallocate Admin ($112,471) $16,206 $38,221 $3,323 $492 $14,035 $15,868 $2,453 Allocable Costs $255,211 $38,511 $68,489 $17,538 $2,176 $38,306 $47,667 $9,140 2nd Allocation $255,211 $38,511 $68,489 $17,538 $2,176 $38,306 $47,667 $9,140 Total allocated $3,273,794 $474,567 $1,082,714 $113,071 $16,057 $419,090 $480,947 $77,246

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Schedule of costs to be
allocated by function
Detail page 88
Schedule 7.003
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 $243 $728 $356 $518 $5,163 $291 Functional Cost $1,846 $179,374 $1,318 $152,416 $2,400 $77,127 $43,493 $10,148 Reallocate Admin $378 $42,099 $227 $35,796 $566 $16,959 $10,181 $2,390 Allocable Costs $2,224 $221,473 $1,545 $188,212 $2,966 $94,086 $53,674 $12,538 1st Allocation $2,224 $221,473 $1,545 $188,212 $2,966 $94,086 $53,674 $12,538 Additions: 2ndOther $383 $1,148 $561 $817 $8,141 $461 Functional Cost $383 $1,148 $561 $817 $8,141 $461 Reallocate Admin $76 $8,479 $46 $7,210 $114 $3,416 $2,051 $481 Allocable Costs $459 $9,627 $607 $8,027 $114 $11,557 $2,512 $481 2nd Allocation $459 $9,627 $607 $8,027 $114 $11,557 $2,512 $481 Total allocated $2,683 $231,100 $2,152 $196,239 $3,080 $105,643 $56,186 $13,019

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 89
Schedule 7.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPublic Works Administration 600 1.232 % $5,372 $5,372 $510 $5,882Recreation Administration 600 1.232 % $5,372 $5,372 $510 $5,882 Transportation/Plan Engineering 900 1.848 % $8,059 $8,059 $765 $8,824 City Administration 600 1.232 % $5,372 $5,372 $5,372 City Attorney 800 1.643 % $7,163 $7,163 $7,163 City Clerk 400 0.821 % $3,582 $3,582 $3,582 Human Resources 1,200 2.464 % $10,745 $10,745 $1,020 $11,765 Finance 1,400 2.875 % $12,535 $12,535 $12,535 Fleet 400 0.821 % $3,582 $3,582 $340 $3,922 City Council 500 1.027 % $4,477 $4,477 $425 $4,902 Police Administration 1,000 2.053 % $8,954 $8,954 $850 $9,804 Fire Administration 400 0.821 % $3,582 $3,582 $340 $3,922 FD601 Water Fund 3,500 7.187 % $31,339 $31,339 $2,975 $34,314 FD602 Sewer Fund 3,000 6.160 % $26,862 $26,862 $2,550 $29,412 FD705 Whale Rock Fund 300 0.616 % $2,686 $2,686 $255 $2,941 Stormwater and Flood Control 400 0.821 % $3,582 $3,582 $340 $3,922 FD621Transit Fund 300 0.616 % $2,686 $2,686 $255 $2,941 Recreation Facilities 200 0.411 % $1,791 $1,791 $170 $1,961 Building and Safety 1,250 2.567 % $11,192 $11,192 $1,063 $12,255 Development Review 1,000 2.053 % $8,954 $8,954 $850 $9,804 Economic Development 100 0.205 % $895 $895 $85 $980 Natural Resource Protection 300 0.616 % $2,686 $2,686 $255 $2,941Community Development Admin 500 1.027 % $4,477 $4,477 $425 $4,902Parks Maintenance 1,400 2.875 % $12,535 $12,535 $1,190 $13,725 Streets Maintenance 1,100 2.259 % $9,849 $9,849 $935 $10,784 Traffic Signals & Lighting 200 0.411 % $1,791 $1,791 $170 $1,961 Youth Services 1,000 2.053 % $8,954 $8,954 $850 $9,804 Community Services 600 1.232 % $5,372 $5,372 $510 $5,882 Ranger Program 900 1.848 % $8,059 $8,059 $765 $8,824 Aquatics 600 1.232 % $5,372 $5,372 $510 $5,882 Patrol 4,200 8.624 % $37,606 $37,606 $3,571 $41,177 Investigations 1,300 2.669 % $11,640 $11,640 $1,105 $12,745 Neighborhood Services 700 1.437 % $6,268 $6,268 $595 $6,863 Traffic Safety 100 0.205 % $895 $895 $85 $980 Emergency Response 4,800 9.856 % $42,979 $42,979 $4,081 $47,060 Hazard Prevention 650 1.335 % $5,820 $5,820 $553 $6,373 Golf Course 600 1.232 % $5,372 $5,372 $510 $5,882 Police Support Services 1,800 3.696 % $16,117 $16,117 $1,530 $17,647 Information Services 950 1.951 % $8,506 $8,506 $808 $9,314 Fire Apparatus Service 200 0.411 % $1,791 $1,791 $170 $1,961 FD611 Parking Fund 1,400 2.875 % $12,535 $12,535 $1,190 $13,725

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 90
Schedule 7.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCIP Project Engineering 2,000 4.107 % $17,908 $17,908 $1,700 $19,608 Tourism and Bid Promotion 75 0.154 % $672 $672 $64 $736 Facilities Maintenance 300 0.616 % $2,686 $2,686 $255 $2,941 Urban Forest Services 200 0.411 % $1,791 $1,791 $170 $1,961 Swim Center Maintenance 200 0.411 % $1,791 $1,791 $170 $1,961 All Other 950 1.951 % $8,506 $8,506 $808 $9,314 Community Promotion 25 0.051 % $224 $224 $21 $245 Community Services Group 200 0.411 % $1,791 $1,791 $1,791 Commissions & Committees 1,400 2.875 % $12,535 $12,535 $1,190 $13,725 Long Range Planning 700 1.437 % $6,268 $6,268 $595 $6,863 Housing Policy/Homelessness 300 0.616 % $2,686 $2,686 $255 $2,941FD711 Hazardous Mat Task Force Fund 100 0.205 % $895 $895 $85 $980 Solid Waste Recycling 100 0.206 % $897 $897 $87 $984 Total 48,700 100.000 % $436,056 $436,056 $38,511 $474,567 (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:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Enterprise Apps
Detail page 91
Schedule 7.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.738 % $7,480 $7,480 $550 $8,030 Facilities Maintenance 500 1.229 % $12,467 $12,467 $917 $13,384 Streets Maintenance 1,100 2.704 % $27,427 $27,427 $2,018 $29,445 Stormwater and Flood Control 614 1.509 % $15,309 $15,309 $1,127 $16,436 Traffic Signals & Lighting 200 0.492 % $4,987 $4,987 $367 $5,354 Transportation/Plan Engineering 600 1.475 % $14,960 $14,960 $1,101 $16,061 Recreation Administration 400 0.983 % $9,973 $9,973 $734 $10,707 Recreation Facilities 100 0.246 % $2,493 $2,493 $183 $2,676 Youth Services 200 0.492 % $4,987 $4,987 $367 $5,354 Community Services 200 0.492 % $4,987 $4,987 $367 $5,354 Ranger Program 300 0.738 % $7,480 $7,480 $550 $8,030 Aquatics 100 0.246 % $2,493 $2,493 $183 $2,676 Golf Course 400 0.983 % $9,973 $9,973 $734 $10,707 Police Administration 650 1.598 % $16,207 $16,207 $1,193 $17,400 Patrol 4,300 10.571 % $107,215 $107,215 $7,890 $115,105 Investigations 1,700 4.179 % $42,387 $42,387 $3,119 $45,506 Police Support Services 1,900 4.671 % $47,374 $47,374 $3,486 $50,860 Neighborhood Services 100 0.246 % $2,493 $2,493 $183 $2,676 Traffic Safety 400 0.983 % $9,973 $9,973 $734 $10,707 Fire Administration 400 0.983 % $9,973 $9,973 $734 $10,707 Emergency Response 4,500 11.063 % $112,201 $112,201 $8,257 $120,458 Hazard Prevention 550 1.352 % $13,713 $13,713 $1,009 $14,722 FD601 Water Fund 3,209 7.889 % $80,012 $80,012 $5,888 $85,900 FD602 Sewer Fund 3,269 8.036 % $81,508 $81,508 $5,998 $87,506 FD621Transit Fund 300 0.738 % $7,480 $7,480 $550 $8,030 FD705 Whale Rock Fund 400 0.983 % $9,973 $9,973 $734 $10,707 City Administration 400 0.983 % $9,973 $9,973 $9,973 Economic Development 100 0.246 % $2,493 $2,493 $183 $2,676 Natural Resource Protection 300 0.738 % $7,480 $7,480 $550 $8,030Community Promotion 25 0.061 % $623 $623 $46 $669 City Attorney 300 0.738 % $7,480 $7,480 $7,480 City Clerk 400 0.983 % $9,973 $9,973 $9,973 Finance 1,300 3.196 % $32,414 $32,414 $32,414 Network Services 750 1.844 % $18,700 $18,700 $18,700 Information Services 825 2.028 % $20,570 $20,570 $1,514 $22,084 Human Resources 600 1.475 % $14,960 $14,960 $1,101 $16,061 Community Development Admin 500 1.229 % $12,467 $12,467 $917 $13,384 Building and Safety 1,150 2.827 % $28,674 $28,674 $2,110 $30,784 Public Works Administration 600 1.475 % $14,960 $14,960 $1,101 $16,061 Parks Maintenance 1,200 2.950 % $29,920 $29,920 $2,202 $32,122 Swim Center Maintenance 100 0.246 % $2,493 $2,493 $183 $2,676

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Enterprise Apps
Detail page 92
Schedule 7.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Apparatus Service 200 0.492 % $4,987 $4,987 $367 $5,354 Fleet 450 1.106 % $11,220 $11,220 $826 $12,046 FD611 Parking Fund 900 2.213 % $22,440 $22,440 $1,651 $24,091 CIP Project Engineering 1,500 3.688 % $37,400 $37,400 $2,752 $40,152 Development Review 1,300 3.196 % $32,414 $32,414 $2,385 $34,799 City Council 500 1.229 % $12,467 $12,467 $917 $13,384 Tourism and Bid Promotion 175 0.430 % $4,363 $4,363 $321 $4,684 Community Services Group 200 0.492 % $4,987 $4,987 $4,987 Housing Policy/Homelessness 100 0.246 % $2,493 $2,493 $183 $2,676Solid Waste Recycling 110 0.270 % $2,749 $2,749 $207 $2,956 Total 40,677 100.000 % $1,014,225 $1,014,225 $68,489 $1,082,714 (A) Alloc basis: Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
MDC Support
Detail page 93
Schedule 7.006
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPatrol 36 73.469 % $70,188 $70,188 $12,885 $83,073 Emergency Response 11 22.449 % $21,446 $21,446 $3,937 $25,383 FD611 Parking Fund 2 4.082 % $3,899 $3,899 $716 $4,615 Total 49 100.000 % $95,533 $95,533 $17,538 $113,071 (A) Alloc basis: Number of MDCs by Fund/Department/DivisionSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Tablet Support
Detail page 94
Schedule 7.007
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 500 1.779 % $247 $247 $45 $292 Information Services 750 2.669 % $370 $370 $67 $437 Facilities Maintenance 300 1.068 % $148 $148 $27 $175 City Administration 1,000 3.559 % $494 $494 $494 Police Support Services 500 1.779 % $247 $247 $45 $292 FD601 Water Fund 3,621 12.886 % $1,789 $1,789 $324 $2,113 FD602 Sewer Fund 2,895 10.302 % $1,430 $1,430 $259 $1,689 Finance 1,300 4.626 % $642 $642 $642 Human Resources 1,400 4.982 % $692 $692 $125 $817 Community Development Admin 705 2.509 % $348 $348 $63 $411 Recreation Administration 738 2.626 % $365 $365 $66 $431 Police Administration 100 0.356 % $49 $49 $9 $58 Fire Administration 500 1.779 % $247 $247 $45 $292 Hazard Prevention 600 2.135 % $296 $296 $54 $350 City Attorney 700 2.491 % $346 $346 $346 Public Works Administration 838 2.982 % $414 $414 $75 $489 Transportation/Plan Engineering 300 1.068 % $148 $148 $27 $175 Aquatics 300 1.068 % $148 $148 $27 $175 Economic Development 100 0.356 % $49 $49 $9 $58 Natural Resource Protection 300 1.068 % $148 $148 $27 $175 City Clerk 600 2.135 % $296 $296 $296 Fleet 500 1.779 % $247 $247 $45 $292 Development Review 1,100 3.915 % $543 $543 $99 $642 Recreation Facilities 100 0.356 % $49 $49 $9 $58 Ranger Program 300 1.068 % $148 $148 $27 $175 FD611 Parking Fund 706 2.512 % $349 $349 $63 $412 CIP Project Engineering 1,200 4.270 % $593 $593 $107 $700 Tourism and Bid Promotion 200 0.712 % $99 $99 $18 $117 Building and Safety 600 2.135 % $296 $296 $54 $350 Urban Forest Services 600 2.135 % $296 $296 $54 $350 Youth Services 400 1.423 % $198 $198 $36 $234 Community Services 300 1.068 % $148 $148 $27 $175 Golf Course 100 0.356 % $49 $49 $9 $58 Fire Apparatus Service 400 1.423 % $198 $198 $36 $234 FD621Transit Fund 200 0.712 % $99 $99 $18 $117 FD705 Whale Rock Fund 60 0.214 % $30 $30 $5 $35 All Other 1,555 5.534 % $768 $768 $139 $907 Community Services Group 200 0.712 % $99 $99 $99 Long Range Planning 200 0.712 % $99 $99 $18 $117 Housing Policy/Homelessness 300 1.068 % $148 $148 $27 $175 Parks Maintenance 100 0.356 % $49 $49 $9 $58

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Tablet Support
Detail page 95
Schedule 7.007
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedEmergency Response 500 1.779 % $247 $247 $45 $292 Stormwater and Flood Control 120 0.427 % $59 $59 $11 $70 Solid Waste Recycling 312 1.111 % $157 $157 $26 $183 Total 28,100 100.000 % $13,881 $13,881 $2,176 $16,057 (A) Alloc basis: Number of Tablets by Fund/Department/DivisionSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Server Support
Detail page 96
Schedule 7.008
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 39 0.181 % $691 $691 $73 $764 Economic Development 8 0.037 % $142 $142 $15 $157 Natural Resource Protection 24 0.112 % $425 $425 $45 $470 City Attorney 63 0.293 % $1,116 $1,116 $1,116 City Clerk 131 0.609 % $2,320 $2,320 $2,320 Finance 710 3.302 % $12,573 $12,573 $12,573 Information Services 1,074 4.995 % $19,019 $19,019 $2,002 $21,021Human Resources 94 0.437 % $1,665 $1,665 $175 $1,840 Community Development Admin 649 3.018 % $11,493 $11,493 $1,210 $12,703 Development Review 602 2.800 % $10,660 $10,660 $1,122 $11,782 Building and Safety 598 2.781 % $10,590 $10,590 $1,115 $11,705 Public Works Administration 247 1.149 % $4,374 $4,374 $460 $4,834Parks Maintenance 310 1.442 % $5,490 $5,490 $578 $6,068 Facilities Maintenance 424 1.972 % $7,508 $7,508 $790 $8,298 Streets Maintenance 286 1.330 % $5,065 $5,065 $533 $5,598 Stormwater and Flood Control 231 1.074 % $4,091 $4,091 $431 $4,522 Traffic Signals & Lighting 516 2.400 % $9,138 $9,138 $962 $10,100Fleet 231 1.074 % $4,091 $4,091 $431 $4,522 City Administration 47 0.219 % $832 $832 $832 Transportation/Plan Engineering 571 2.655 % $10,112 $10,112 $1,064 $11,176 Recreation Administration 47 0.219 % $832 $832 $88 $920 Recreation Facilities 16 0.074 % $283 $283 $30 $313 Youth Services 78 0.363 % $1,381 $1,381 $145 $1,526 Community Services 47 0.219 % $832 $832 $88 $920 Ranger Program 71 0.330 % $1,257 $1,257 $132 $1,389 Aquatics 47 0.219 % $832 $832 $88 $920 Golf Course 47 0.219 % $832 $832 $88 $920 Police Administration 78 0.363 % $1,381 $1,381 $145 $1,526 Patrol 629 2.925 % $11,139 $11,139 $1,172 $12,311 Investigations 402 1.870 % $7,119 $7,119 $749 $7,868 Police Support Services 241 1.121 % $4,268 $4,268 $449 $4,717 Neighborhood Services 355 1.651 % $6,286 $6,286 $662 $6,948 Traffic Safety 308 1.432 % $5,454 $5,454 $574 $6,028 Fire Administration 31 0.144 % $549 $549 $58 $607 Emergency Response 776 3.609 % $13,742 $13,742 $1,446 $15,188 Hazard Prevention 556 2.586 % $9,846 $9,846 $1,036 $10,882 FD601 Water Fund 1,574 7.320 % $27,873 $27,873 $2,934 $30,807 FD611 Parking Fund 110 0.512 % $1,948 $1,948 $205 $2,153 FD621Transit Fund 424 1.972 % $7,508 $7,508 $790 $8,298 FD705 Whale Rock Fund 724 3.367 % $12,821 $12,821 $1,349 $14,170 CIP Project Engineering 357 1.660 % $6,322 $6,322 $665 $6,987

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Server Support
Detail page 97
Schedule 7.008
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 % $3,825 $3,825 $403 $4,228 Swim Center Maintenance 216 1.005 % $3,825 $3,825 $403 $4,228 All Other 4,976 23.141 % $88,117 $88,117 $9,275 $97,392 Long Range Planning 555 2.581 % $9,828 $9,828 $1,034 $10,862 Fire Apparatus Service 16 0.074 % $283 $283 $30 $313 FD602 Sewer Fund 1,743 8.102 % $30,864 $30,864 $3,247 $34,111 Total 21,503 100.000 % $380,784 $380,784 $38,306 $419,090 (A) Alloc basis: Number of Physical & Virtual Servers/Appliances by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Support
Detail page 98
Schedule 7.009
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 20 0.631 % $2,734 $2,734 $320 $3,054 Economic Development 4 0.126 % $547 $547 $64 $611 Natural Resource Protection 12 0.379 % $1,641 $1,641 $192 $1,833 City Attorney 45 1.420 % $6,153 $6,153 $6,153 City Clerk 70 2.209 % $9,571 $9,571 $9,571 Finance 56 1.767 % $7,657 $7,657 $7,657 Information Services 26 0.820 % $3,555 $3,555 $417 $3,972 Human Resources 47 1.483 % $6,426 $6,426 $753 $7,179 Community Development Admin 49 1.546 % $6,700 $6,700 $785 $7,485 Development Review 52 1.641 % $7,110 $7,110 $833 $7,943 Building and Safety 32 1.010 % $4,375 $4,375 $513 $4,888 Public Works Administration 34 1.073 % $4,649 $4,649 $545 $5,194 Parks Maintenance 19 0.600 % $2,598 $2,598 $304 $2,902 Facilities Maintenance 15 0.473 % $2,051 $2,051 $240 $2,291 Streets Maintenance 19 0.600 % $2,598 $2,598 $304 $2,902 Traffic Signals & Lighting 11 0.347 % $1,504 $1,504 $176 $1,680 Fleet 17 0.536 % $2,324 $2,324 $272 $2,596 City Administration 23 0.726 % $3,145 $3,145 $3,145 Transportation/Plan Engineering 23 0.726 % $3,145 $3,145 $369 $3,514 Recreation Administration 19 0.600 % $2,598 $2,598 $304 $2,902 Recreation Facilities 55 1.736 % $7,520 $7,520 $881 $8,401 Youth Services 32 1.010 % $4,375 $4,375 $513 $4,888 Community Services 19 0.600 % $2,598 $2,598 $304 $2,902 Ranger Program 28 0.884 % $3,828 $3,828 $449 $4,277 Aquatics 29 0.915 % $3,965 $3,965 $465 $4,430 Golf Course 14 0.442 % $1,914 $1,914 $224 $2,138 Police Administration 51 1.609 % $6,973 $6,973 $817 $7,790 Patrol 150 4.733 % $20,509 $20,509 $2,403 $22,912 Investigations 36 1.136 % $4,922 $4,922 $577 $5,499 Police Support Services 329 10.382 % $44,982 $44,982 $5,271 $50,253 Neighborhood Services 16 0.505 % $2,188 $2,188 $256 $2,444 Traffic Safety 28 0.884 % $3,828 $3,828 $449 $4,277 Fire Administration 24 0.757 % $3,281 $3,281 $385 $3,666 Emergency Response 246 7.763 % $33,634 $33,634 $3,942 $37,576 Hazard Prevention 29 0.915 % $3,965 $3,965 $465 $4,430 FD601 Water Fund 204 6.437 % $27,892 $27,892 $3,269 $31,161 FD611 Parking Fund 248 7.826 % $33,908 $33,908 $3,974 $37,882 FD621Transit Fund 26 0.820 % $3,555 $3,555 $417 $3,972 FD705 Whale Rock Fund 31 0.978 % $4,238 $4,238 $497 $4,735 Stormwater and Flood Control 3 0.095 % $410 $410 $48 $458 CIP Project Engineering 52 1.641 % $7,110 $7,110 $833 $7,943

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Support
Detail page 99
Schedule 7.009
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedTourism and Bid Promotion 4 0.126 % $547 $547 $64 $611 Urban Forest Services 2 0.063 % $273 $273 $32 $305 Swim Center Maintenance 14 0.442 % $1,914 $1,914 $224 $2,138 FD208 Tourism Bid Fund 1 0.032 % $137 $137 $16 $153 All Other 668 21.079 % $91,332 $91,332 $10,703 $102,035 FD602 Sewer Fund 237 7.477 % $32,401 $32,401 $3,798 $36,199 Total 3,169 100.000 % $433,280 $433,280 $47,667 $480,947 (A) Alloc basis: Number of Dedicated Ethernet Switch Ports by Fund/Department/Division Source:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Radios
Detail page 100
Schedule 7.010
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Administration 1 0.284 % $193 $193 $193 Police Administration 5 1.420 % $967 $967 $130 $1,097 Fire Administration 5 1.420 % $967 $967 $130 $1,097 FD601 Water Fund 32 9.091 % $6,191 $6,191 $833 $7,024 Stormwater and Flood Control 1 0.284 % $193 $193 $26 $219 FD611 Parking Fund 5 1.420 % $967 $967 $130 $1,097 FD621Transit Fund 28 7.955 % $5,418 $5,418 $729 $6,147 Recreation Facilities 2 0.568 % $387 $387 $52 $439 Building and Safety 4 1.136 % $774 $774 $104 $878 Parks Maintenance 15 4.261 % $2,902 $2,902 $391 $3,293 Traffic Signals & Lighting 2 0.568 % $387 $387 $52 $439 Ranger Program 3 0.852 % $580 $580 $78 $658 Patrol 68 19.318 % $13,157 $13,157 $1,771 $14,928 Investigations 24 6.818 % $4,644 $4,644 $625 $5,269 Police Support Services 7 1.989 % $1,354 $1,354 $182 $1,536 Neighborhood Services 6 1.705 % $1,161 $1,161 $156 $1,317 Traffic Safety 11 3.125 % $2,128 $2,128 $286 $2,414 Emergency Response 77 21.875 % $14,898 $14,898 $2,005 $16,903 Hazard Prevention 10 2.841 % $1,935 $1,935 $260 $2,195 Economic Development 1 0.284 % $193 $193 $26 $219 Streets Maintenance 12 3.409 % $2,322 $2,322 $312 $2,634 Fleet 2 0.568 % $387 $387 $52 $439 CIP Project Engineering 7 1.989 % $1,354 $1,354 $182 $1,536 Urban Forest Services 2 0.568 % $387 $387 $52 $439 Facilities Maintenance 5 1.420 % $967 $967 $130 $1,097 All Other 2 0.568 % $387 $387 $52 $439 FD602 Sewer Fund 15 4.264 % $2,906 $2,906 $394 $3,300 Total 352 100.000 % $68,106 $68,106 $9,140 $77,246 (A) Alloc basis: Number of Assigned Radios by Fund/DepartmentSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Telemetry
Detail page 101
Schedule 7.011
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 34 54.839 % $1,220 $1,220 $252 $1,472 FD602 Sewer Fund 24 38.710 % $861 $861 $178 $1,039 FD705 Whale Rock Fund 4 6.451 % $143 $143 $29 $172 Total 62 100.000 % $2,224 $2,224 $459 $2,683 (A) Alloc basis: Number of Controllers by Fund/Div/DeptSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Cell Phones
Detail page 102
Schedule 7.012
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPublic Works AdministrationCity Council 2 7.692 % $17,036 $17,036 $741 $17,777 FD601 Water Fund 4 15.385 % $34,073 $34,073 $1,481 $35,554 FD602 Sewer Fund 1 3.846 % $8,518 $8,518 $370 $8,888 Parks Maintenance 1 3.846 % $8,518 $8,518 $370 $8,888 Streets Maintenance 1 3.846 % $8,518 $8,518 $370 $8,888 Traffic Signals & Lighting 1 3.846 % $8,518 $8,518 $370 $8,888 Youth Services 9 34.615 % $76,664 $76,664 $3,332 $79,996 AquaticsCommunity Development Admin 1 3.846 % $8,518 $8,518 $370 $8,888 Urban Forest Services 1 3.846 % $8,518 $8,518 $370 $8,888 FD705 Whale Rock Fund 1 3.846 % $8,518 $8,518 $370 $8,888 Investigations 1 3.846 % $8,518 $8,518 $370 $8,888 Patrol 2 7.692 % $17,036 $17,036 $741 $17,777 Long Range Planning 1 3.848 % $8,520 $8,520 $372 $8,892 Total 26 100.000 % $221,473 $221,473 $9,627 $231,100 (A) Alloc basis: Number of Cell Phones and Smart Phones Fund/Division/DepartmentSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Cellular Data Services
Detail page 103
Schedule 7.013
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 $8 $29 Human Resources 2 0.454 % $7 $7 $3 $10 Building and Safety 14 3.175 % $49 $49 $20 $69 Public Works Administration 4 0.907 % $14 $14 $6 $20 Parks Maintenance 15 3.401 % $53 $53 $21 $74 Streets Maintenance 10 2.268 % $35 $35 $14 $49 Fleet 2 0.454 % $7 $7 $3 $10 Police Administration 6 1.361 % $21 $21 $8 $29 Patrol 66 14.966 % $231 $231 $93 $324 Investigations 25 5.669 % $88 $88 $35 $123 Police Support Services 4 0.907 % $14 $14 $6 $20 Fire Administration 11 2.494 % $39 $39 $15 $54 Emergency Response 42 9.524 % $147 $147 $59 $206 Hazard Prevention 11 2.494 % $39 $39 $15 $54 FD601 Water Fund 52 11.791 % $182 $182 $73 $255 FD602 Sewer Fund 49 11.111 % $172 $172 $69 $241 FD621Transit Fund 1 0.227 % $4 $4 $1 $5 City Administration 1 0.227 % $4 $4 $4 Ranger Program 6 1.361 % $21 $21 $8 $29 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 $21 $74 City Attorney 3 0.680 % $11 $11 $11 Youth Services 13 2.948 % $46 $46 $18 $64 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 $14 $49 CIP Project Engineering 11 2.494 % $39 $39 $15 $54 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 $27 $94 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

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Cellular Data Services
Detail page 104
Schedule 7.013
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 % ($7) ($7) $6 ($1)Total 441 100.000 % $1,545 $1,545 $607 $2,152 (A) Alloc basis: Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/DepartmentSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Telephones
Detail page 105
Schedule 7.014
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPublic Works Administration 390 3.641 % $6,854 $6,854 $317 $7,171Recreation Administration 190 1.774 % $3,339 $3,339 $154 $3,493 Transportation/Plan Engineering 80 0.747 % $1,406 $1,406 $65 $1,471 City Administration 120 1.120 % $2,109 $2,109 $2,109 City Attorney 110 1.027 % $1,933 $1,933 $1,933 City Clerk 220 2.054 % $3,866 $3,866 $3,866 Human Resources 180 1.681 % $3,163 $3,163 $146 $3,309 Finance 330 3.081 % $5,799 $5,799 $5,799 Facilities Maintenance 340 3.175 % $5,975 $5,975 $276 $6,251 Fleet 30 0.280 % $527 $527 $24 $551 Police Administration 820 7.656 % $14,410 $14,410 $666 $15,076 Fire Administration 130 1.214 % $2,285 $2,285 $106 $2,391 FD601 Water Fund 650 6.069 % $11,423 $11,423 $528 $11,951 FD602 Sewer Fund 570 5.322 % $10,017 $10,017 $463 $10,480 FD611 Parking Fund 740 6.909 % $13,004 $13,004 $601 $13,605 FD621Transit Fund 100 0.934 % $1,757 $1,757 $81 $1,838 Recreation Facilities 250 2.334 % $4,393 $4,393 $203 $4,596 Long Range Planning 90 0.840 % $1,582 $1,582 $73 $1,655 Building and Safety 230 2.148 % $4,042 $4,042 $187 $4,229 Development Review 130 1.214 % $2,285 $2,285 $106 $2,391 Economic Development 10 0.093 % $176 $176 $8 $184 Natural Resource Protection 30 0.280 % $527 $527 $24 $551 Information Services 80 0.747 % $1,406 $1,406 $65 $1,471 Community Development Admin 160 1.494 % $2,812 $2,812 $130 $2,942Parks Maintenance 620 5.789 % $10,896 $10,896 $503 $11,399 Streets Maintenance 90 0.840 % $1,582 $1,582 $73 $1,655 Traffic Signals & Lighting 30 0.280 % $527 $527 $24 $551 Youth Services 100 0.934 % $1,757 $1,757 $81 $1,838 Community Services 80 0.747 % $1,406 $1,406 $65 $1,471 Ranger Program 40 0.373 % $703 $703 $32 $735 Aquatics 240 2.241 % $4,218 $4,218 $195 $4,413 Patrol 800 7.470 % $14,059 $14,059 $649 $14,708 Investigations 240 2.241 % $4,218 $4,218 $195 $4,413 Police Support Services 565 5.275 % $9,929 $9,929 $459 $10,388 Neighborhood Services 60 0.560 % $1,054 $1,054 $49 $1,103 Traffic Safety 10 0.093 % $176 $176 $8 $184 Emergency Response 825 7.703 % $14,498 $14,498 $670 $15,168 Hazard Prevention 150 1.401 % $2,636 $2,636 $122 $2,758 Golf Course 80 0.747 % $1,406 $1,406 $65 $1,471 Fire Apparatus Service 10 0.093 % $176 $176 $8 $184 City Council 60 0.560 % $1,054 $1,054 $49 $1,103

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Telephones
Detail page 106
Schedule 7.014
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCIP Project Engineering 240 2.241 % $4,218 $4,218 $195 $4,413 Urban Forest Services 110 1.027 % $1,933 $1,933 $89 $2,022 Swim Center Maintenance 10 0.093 % $176 $176 $8 $184 FD705 Whale Rock Fund 50 0.467 % $879 $879 $41 $920 All Other 200 1.867 % $3,515 $3,515 $162 $3,677 Housing Policy/Homelessness 40 0.373 % $703 $703 $32 $735 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 % $348 $348 $14 $362 Total 10,710 100.000 % $188,212 $188,212 $8,027 $196,239 (A) Alloc basis: Number of Telephones by Fund/DepartmentSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Cuesta
Detail page 107
Schedule 7.015
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD602 Sewer Fund 1 100.000 % $2,966 $2,966 $114 $3,080 Total 1 100.000 % $2,966 $2,966 $114 $3,080 (A) Alloc basis:Source:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
South Hills
Detail page 108
Schedule 7.016
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 300 23.077 % $21,712 $21,712 $2,667 $24,379Fire Administration 200 15.385 % $14,475 $14,475 $1,778 $16,253 FD601 Water Fund 150 11.538 % $10,856 $10,856 $1,334 $12,190 FD602 Sewer Fund 150 11.538 % $10,856 $10,856 $1,334 $12,190 Public Works Administration 200 15.385 % $14,475 $14,475 $1,778 $16,253 Traffic Signals & Lighting 100 7.692 % $7,237 $7,237 $889 $8,126 FD621Transit Fund 200 15.385 % $14,475 $14,475 $1,777 $16,252 Total 1,300 100.000 % $94,086 $94,086 $11,557 $105,643 (A) Alloc basis: Number of Radio Repeaters by Fund/Department/DivisionSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Tassajara
Detail page 109
Schedule 7.017
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 2 28.571 % $15,335 $15,335 $718 $16,053 Fire Administration 2 28.571 % $15,335 $15,335 $718 $16,053 Public Works Administration 1 14.286 % $7,668 $7,668 $359 $8,027 FD705 Whale Rock Fund 2 28.572 % $15,336 $15,336 $717 $16,053 Total 7 100.000 % $53,674 $53,674 $2,512 $56,186 (A) Alloc basis: Number of Radio Repeaters by Fund/Department/DivisionSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Direct Dept Exp
Detail page 110
Schedule 7.018
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 1,640 16.161 % $2,026 $2,026 $78 $2,104 FD602 Sewer Fund 1,639 16.151 % $2,025 $2,025 $78 $2,103 Community Development Admin 6,869 67.688 % $8,487 $8,487 $325 $8,812 Total 10,148 100.000 % $12,538 $12,538 $481 $13,019 (A) Alloc basis:Source:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 111
Schedule 7.019
2021
Total Network
Services &
Desktop
Support
Enterprise Apps MDC Support Tablet Support Server Support Network Support
Radios Telemetry
City Administration $22,122 $5,372 $9,973 $494 $832 $3,145 $193 Community Services Group $7,587 $1,791 $4,987 $99 City Attorney $24,202 $7,163 $7,480 $346 $1,116 $6,153 City Clerk $29,612 $3,582 $9,973 $296 $2,320 $9,571 Finance $71,631 $12,535 $32,414 $642 $12,573 $7,657 Network Services $18,700 $18,700 Information Services $58,328 $9,314 $22,084 $437 $21,021 $3,972 Human Resources $40,981 $11,765 $16,061 $817 $1,840 $7,179 Risk Management $5 Wellness Program $184 Public Works Administration $63,931 $5,882 $16,061 $489 $4,834 $5,194 Facilities Maintenance $34,462 $2,941 $13,384 $175 $8,298 $2,291 $1,097 Fleet $24,378 $3,922 $12,046 $292 $4,522 $2,596 $439 CIP Project Engineering $81,393 $19,608 $40,152 $700 $6,987 $7,943 $1,536 Transportation/Plan Engineering $41,221 $8,824 $16,061 $175 $11,176 $3,514 City Council $41,325 $4,902 $13,384 $292 $764 $3,054 Economic Development $4,895 $980 $2,676 $58 $157 $611 $219 Natural Resource Protection $14,005 $2,941 $8,030 $175 $470 $1,833 Tourism and Bid Promotion $6,489 $736 $4,684 $117 $157 $611 Community Promotion $914 $245 $669 Community Development Admin $59,537 $4,902 $13,384 $411 $12,703 $7,485 Commissions & Committees $13,725 $13,725 Development Review $67,361 $9,804 $34,799 $642 $11,782 $7,943 Long Range Planning $28,389 $6,863 $117 $10,862 Building and Safety $65,158 $12,255 $30,784 $350 $11,705 $4,888 $878 Housing Policy/Homelessness $6,527 $2,941 $2,676 $175 Parks Maintenance $78,529 $13,725 $32,122 $58 $6,068 $2,902 $3,293 Swim Center Maintenance $11,187 $1,961 $2,676 $4,228 $2,138 Urban Forest Services $26,248 $1,961 $8,030 $350 $4,228 $305 $439 Streets Maintenance $61,955 $10,784 $29,445 $5,598 $2,902 $2,634Traffic Signals & Lighting $37,114 $1,961 $5,354 $10,100 $1,680 $439 Stormwater and Flood Control $25,626 $3,922 $16,436 $70 $4,522 $458 $219 Solid Waste Recycling $4,485 $984 $2,956 $183 Recreation Administration $24,345 $5,882 $10,707 $431 $920 $2,902 Recreation Facilities $18,449 $1,961 $2,676 $58 $313 $8,401 $439Youth Services $103,704 $9,804 $5,354 $234 $1,526 $4,888 Community Services $16,704 $5,882 $5,354 $175 $920 $2,902 Ranger Program $24,117 $8,824 $8,030 $175 $1,389 $4,277 $658 Aquatics $18,501 $5,882 $2,676 $175 $920 $4,430

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 112
Schedule 7.019
2021
Cell Phones Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp City Administration $4 $2,109 Community Services Group $7 $703 City Attorney $11 $1,933 City Clerk $4 $3,866 Finance $11 $5,799 Network ServicesInformation Services $29 $1,471 Human Resources $10 $3,309 Risk Management $5 Wellness Program $184 Public Works Administration $20 $7,171 $16,253 $8,027 Facilities Maintenance $25 $6,251 Fleet $10 $551 CIP Project Engineering $54 $4,413 Transportation/Plan Engineering $1,471 City Council $17,777 $49 $1,103 Economic Development $10 $184 Natural Resource Protection $5 $551 Tourism and Bid Promotion $184 Community PromotionCommunity Development Admin $8,888 $10 $2,942 $8,812 Commissions & CommitteesDevelopment Review $2,391 Long Range Planning $8,892 $1,655 Building and Safety $69 $4,229 Housing Policy/Homelessness $735 Parks Maintenance $8,888 $74 $11,399 Swim Center Maintenance $184 Urban Forest Services $8,888 $25 $2,022 Streets Maintenance $8,888 $49 $1,655 Traffic Signals & Lighting $8,888 $15 $551 $8,126 Stormwater and Flood Control ($1)Solid Waste Recycling $362 Recreation Administration $10 $3,493 Recreation Facilities $5 $4,596 Youth Services $79,996 $64 $1,838 Community Services $1,471 Ranger Program $29 $735 Aquatics $5 $4,413

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 113
Schedule 7.019
2021
Total Network
Services &
Desktop
Support
Enterprise Apps MDC Support Tablet Support Server Support Network Support
Radios Telemetry
Golf Course $21,191 $5,882 $10,707 $58 $920 $2,138 Police Administration $93,212 $9,804 $17,400 $58 $1,526 $7,790 $1,097 Patrol $322,315 $41,177 $115,105 $83,073 $12,311 $22,912 $14,928Investigations $90,311 $12,745 $45,506 $7,868 $5,499 $5,269 Police Support Services $135,713 $17,647 $50,860 $292 $4,717 $50,253 $1,536 Neighborhood Services $21,361 $6,863 $2,676 $6,948 $2,444 $1,317Traffic Safety $24,600 $980 $10,707 $6,028 $4,277 $2,414 Fire Administration $55,042 $3,922 $10,707 $292 $607 $3,666 $1,097 Emergency Response $278,234 $47,060 $120,458 $25,383 $292 $15,188 $37,576 $16,903 Hazard Prevention $41,764 $6,373 $14,722 $350 $10,882 $4,430 $2,195 Fire Apparatus Service $8,051 $1,961 $5,354 $234 $313 FD208 Tourism Bid Fund $153 $153 FD601 Water Fund $254,845 $34,314 $85,900 $2,113 $30,807 $31,161 $7,024 $1,472 FD602 Sewer Fund $230,238 $29,412 $87,506 $1,689 $34,111 $36,199 $3,300 $1,039 FD611 Parking Fund $97,654 $13,725 $24,091 $4,615 $412 $2,153 $37,882 $1,097 FD621Transit Fund $47,600 $2,941 $8,030 $117 $8,298 $3,972 $6,147 FD705 Whale Rock Fund $58,646 $2,941 $10,707 $35 $14,170 $4,735 $172 FD711 Hazardous Mat Task Force Fund $980 $980 All Other $213,858 $9,314 $907 $97,392 $102,035 $439 Total $3,273,794 $474,567 $1,082,714 $113,071 $16,057 $419,090 $480,947 $77,246 $2,683

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 114
Schedule 7.019
2021
Cell Phones Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp Golf Course $15 $1,471 Police Administration $29 $15,076 $24,379 $16,053 Patrol $17,777 $324 $14,708 Investigations $8,888 $123 $4,413 Police Support Services $20 $10,388 Neighborhood Services $10 $1,103 Traffic Safety $10 $184 Fire Administration $54 $2,391 $16,253 $16,053 Emergency Response $206 $15,168 Hazard Prevention $54 $2,758 Fire Apparatus Service $5 $184 FD208 Tourism Bid FundFD601 Water Fund $35,554 $255 $11,951 $12,190 $2,104 FD602 Sewer Fund $8,888 $241 $10,480 $3,080 $12,190 $2,103 FD611 Parking Fund $74 $13,605 FD621Transit Fund $5 $1,838 $16,252 FD705 Whale Rock Fund $8,888 $25 $920 $16,053 FD711 Hazardous Mat Task Force FundAll Other $94 $3,677 Total $231,100 $2,152 $196,239 $3,080 $105,643 $56,186 $13,019

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

SCHEDULE 8.01

INFORMATIION 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.

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Costs to be allocated
Detail page 116
Schedule 8.002
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 $44,396 $10,285 $54,681 1011501 - City Attorney $12,382 $1,540 $13,922 1011021 - City Clerk $2,736 $528 $3,264 1012000 - Finance $17,298 $3,152 $20,450 1011101 - Network Services $53,447 $4,881 $58,328 1011103 - Information Services $11,750 $11,750 1012006 - Finance Support Services $1,193 $1,193 1013001 - Human Resources $29,465 $29,465 1013003 - Wellness Program $204 $204 1015005 - Facilities Maintenance $7,704 $7,704 8020000 - Insurance ISF Fund $69,598 $69,598 Total allocated additions: $135,065 $140,300 $275,365 $275,365 Total to be allocated $1,241,056 $140,300 $1,381,356

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Schedule of costs to be
allocated by function
Detail page 117
Schedule 8.003
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 $135,065 $135,065 Functional Cost $1,241,056 $275,857 $514,618 $450,581 Reallocate Admin ($275,857) $147,079 $128,778 Allocable Costs $1,241,056 $661,697 $579,359 1st Allocation $1,241,056 $661,697 $579,359 Additions: 2ndOther $140,300 $140,300 Functional Cost $140,300 $140,300 Reallocate Admin ($140,300) $74,804 $65,496 Allocable Costs $140,300 $74,804 $65,496 2nd Allocation $140,300 $74,804 $65,496 Total allocated $1,381,356 $736,501 $644,855

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Detail allocation of
Information Services
Detail page 118
Schedule 8.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedNetwork Services 356 7.651 % $50,626 $50,626 $50,626 Public Works Administration 178 3.825 % $25,313 $25,313 $3,519 $28,832 Community Development Admin 1,481 31.829 % $210,611 $210,611 $29,277 $239,888 FD601 Water Fund 174 3.740 % $24,744 $24,744 $3,440 $28,184 FD602 Sewer Fund 174 3.740 % $24,744 $24,744 $3,440 $28,184 Fire Administration 414 8.897 % $58,874 $58,874 $8,184 $67,058 Police Administration 679 14.593 % $96,560 $96,560 $13,423 $109,983 Recreation Administration 135 2.901 % $19,198 $19,198 $2,669 $21,867 City Administration 412 8.855 % $58,590 $58,590 $58,590 City Attorney 101 2.171 % $14,363 $14,363 $14,363 Stormwater and Flood Control 322 6.920 % $45,791 $45,791 $6,365 $52,156 FD705 Whale Rock Fund 15 0.322 % $2,133 $2,133 $297 $2,430 FD621Transit Fund 50 1.075 % $7,110 $7,110 $988 $8,098 FD611 Parking Fund 116 2.493 % $16,496 $16,496 $2,293 $18,789 All Other 46 0.988 % $6,544 $6,544 $909 $7,453 Total 4,653 100.000 % $661,697 $661,697 $74,804 $736,501 (A) Alloc basis: Estimate of Time by Department/Fund (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Detail allocation of
Enterprise Apps
Detail page 119
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 % $4,273 $4,273 $538 $4,811 Facilities Maintenance 500 1.229 % $7,121 $7,121 $897 $8,018 Streets Maintenance 1,100 2.704 % $15,667 $15,667 $1,974 $17,641 Stormwater and Flood Control 614 1.509 % $8,745 $8,745 $1,102 $9,847 Traffic Signals & Lighting 200 0.492 % $2,849 $2,849 $359 $3,208 Transportation/Plan Engineering 600 1.475 % $8,546 $8,546 $1,077 $9,623 Recreation Administration 400 0.983 % $5,697 $5,697 $718 $6,415 Recreation Facilities 100 0.246 % $1,424 $1,424 $179 $1,603 Youth Services 200 0.492 % $2,849 $2,849 $359 $3,208 Community Services 200 0.492 % $2,849 $2,849 $359 $3,208 Ranger Program 300 0.738 % $4,273 $4,273 $538 $4,811 Aquatics 100 0.246 % $1,424 $1,424 $179 $1,603 Golf Course 400 0.983 % $5,697 $5,697 $718 $6,415 Police Administration 650 1.598 % $9,258 $9,258 $1,166 $10,424 Patrol 4,300 10.571 % $61,245 $61,245 $7,716 $68,961 Investigations 1,700 4.179 % $24,213 $24,213 $3,050 $27,263 Police Support Services 1,900 4.671 % $27,062 $27,062 $3,409 $30,471 Neighborhood Services 100 0.246 % $1,424 $1,424 $179 $1,603 Traffic Safety 400 0.983 % $5,697 $5,697 $718 $6,415 Fire Administration 400 0.983 % $5,697 $5,697 $718 $6,415 Emergency Response 4,500 11.063 % $64,093 $64,093 $8,074 $72,167 Hazard Prevention 550 1.352 % $7,834 $7,834 $987 $8,821 FD601 Water Fund 3,209 7.889 % $45,706 $45,706 $5,758 $51,464 FD602 Sewer Fund 3,269 8.036 % $46,560 $46,560 $5,866 $52,426 FD621Transit Fund 300 0.738 % $4,273 $4,273 $538 $4,811 FD705 Whale Rock Fund 400 0.983 % $5,697 $5,697 $718 $6,415 City Administration 400 0.983 % $5,697 $5,697 $5,697 Economic Development 100 0.246 % $1,424 $1,424 $179 $1,603 Natural Resource Protection 300 0.738 % $4,273 $4,273 $538 $4,811Community Promotion 25 0.061 % $356 $356 $45 $401 City Attorney 300 0.738 % $4,273 $4,273 $4,273 City Clerk 400 0.983 % $5,697 $5,697 $5,697 Finance 1,300 3.196 % $18,516 $18,516 $18,516 Network Services 750 1.844 % $10,682 $10,682 $10,682 Information Services 825 2.028 % $11,750 $11,750 $11,750 Human Resources 600 1.475 % $8,546 $8,546 $1,077 $9,623 Community Development Admin 500 1.229 % $7,121 $7,121 $897 $8,018Building and Safety 1,150 2.827 % $16,379 $16,379 $2,063 $18,442 Public Works Administration 600 1.475 % $8,546 $8,546 $1,077 $9,623 Parks Maintenance 1,200 2.950 % $17,091 $17,091 $2,153 $19,244 Swim Center Maintenance 100 0.246 % $1,424 $1,424 $179 $1,603

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Detail allocation of
Enterprise Apps
Detail page 120
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 % $2,849 $2,849 $359 $3,208 Fleet 450 1.106 % $6,409 $6,409 $807 $7,216 FD611 Parking Fund 900 2.213 % $12,819 $12,819 $1,615 $14,434 CIP Project Engineering 1,500 3.688 % $21,364 $21,364 $2,691 $24,055 Development Review 1,300 3.196 % $18,516 $18,516 $2,333 $20,849 City Council 500 1.229 % $7,121 $7,121 $897 $8,018 Tourism and Bid Promotion 175 0.430 % $2,493 $2,493 $314 $2,807 Community Services Group 200 0.492 % $2,849 $2,849 $2,849 Housing Policy/Homelessness 100 0.246 % $1,424 $1,424 $179 $1,603Solid Waste Recycling 110 0.270 % $1,567 $1,567 $199 $1,766 Total 40,677 100.000 % $579,359 $579,359 $65,496 $644,855 (A) Alloc basis:Source:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Departmental Cost
Allocation Summary
Detail page 121
Schedule 8.006
2021
Total Information Services Enterprise Apps
City Administration $64,287 $58,590 $5,697 Community Services Group $2,849 $2,849 City Attorney $18,636 $14,363 $4,273 City Clerk $5,697 $5,697 Finance $18,516 $18,516 Network Services $61,308 $50,626 $10,682 Information Services $11,750 $11,750 Human Resources $9,623 $9,623 Public Works Administration $38,455 $28,832 $9,623 Facilities Maintenance $8,018 $8,018 Fleet $7,216 $7,216 CIP Project Engineering $24,055 $24,055 Transportation/Plan Engineering $9,623 $9,623 City Council $8,018 $8,018 Economic Development $1,603 $1,603 Natural Resource Protection $4,811 $4,811 Tourism and Bid Promotion $2,807 $2,807 Community Promotion $401 $401 Community Development Admin $247,906 $239,888 $8,018 Development Review $20,849 $20,849 Building and Safety $18,442 $18,442 Housing Policy/Homelessness $1,603 $1,603 Parks Maintenance $19,244 $19,244 Swim Center Maintenance $1,603 $1,603 Urban Forest Services $4,811 $4,811 Streets Maintenance $17,641 $17,641 Traffic Signals & Lighting $3,208 $3,208 Stormwater and Flood Control $62,003 $52,156 $9,847 Solid Waste Recycling $1,766 $1,766 Recreation Administration $28,282 $21,867 $6,415 Recreation Facilities $1,603 $1,603 Youth Services $3,208 $3,208 Community Services $3,208 $3,208 Ranger Program $4,811 $4,811 Aquatics $1,603 $1,603 Golf Course $6,415 $6,415 Police Administration $120,407 $109,983 $10,424 Patrol $68,961 $68,961 Investigations $27,263 $27,263 Police Support Services $30,471 $30,471 Neighborhood Services $1,603 $1,603

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Departmental Cost
Allocation Summary
Detail page 122
Schedule 8.006
2021
Total Information Services Enterprise Apps
Traffic Safety $6,415 $6,415 Fire Administration $73,473 $67,058 $6,415 Emergency Response $72,167 $72,167 Hazard Prevention $8,821 $8,821 Fire Apparatus Service $3,208 $3,208 FD601 Water Fund $79,648 $28,184 $51,464 FD602 Sewer Fund $80,610 $28,184 $52,426 FD611 Parking Fund $33,223 $18,789 $14,434 FD621Transit Fund $12,909 $8,098 $4,811 FD705 Whale Rock Fund $8,845 $2,430 $6,415 All Other $7,453 $7,453 Total $1,381,356 $736,501 $644,855

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

SCHEDULE 9.01

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.

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Costs to be allocated
Detail page 124
Schedule 9.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $133,712 $133,712 Allocated additions: 1011001 - City Administration $1,470 $342 $1,812 1011501 - City Attorney $1,497 $186 $1,683 1012000 - Finance $6,521 $954 $7,475 1013001 - Human Resources $108 $108 8020000 - Insurance ISF Fund $377 $377 Total allocated additions: $9,488 $1,967 $11,455 $11,455 Total to be allocated $143,200 $1,967 $145,167

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Schedule of costs to be
allocated by function
Detail page 125
Schedule 9.003
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 $9,488 $9,488 Functional Cost $143,200 $9,488 $89,647 $44,065 Reallocate Admin ($9,488) $6,361 $3,127 Allocable Costs $143,200 $96,008 $47,192 1st Allocation $143,200 $96,008 $47,192 Additions: 2ndOther $1,967 $1,967 Functional Cost $1,967 $1,967 Reallocate Admin ($1,967) $1,319 $648 Allocable Costs $1,967 $1,319 $648 2nd Allocation $1,967 $1,319 $648 Total allocated $145,167 $97,327 $47,840

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Detail allocation of
General Support Services
Detail page 126
Schedule 9.004
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 $3 $190 Cultural Activities 332,351 0.373 % $359 $359 $5 $364 Economic Development 588,878 0.662 % $635 $635 $10 $645 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 % $1,040 $1,040 $1,040 City Clerk 567,513 0.638 % $612 $612 $612 Finance 1,795,348 2.017 % $1,937 $1,937 $1,937 Network Services 2,856,721 3.210 % $3,082 $3,082 $3,082 Human Resources 1,363,656 1.532 % $1,471 $1,471 $22 $1,493 Insurance ISF Fund 3,361,435 3.777 % $3,626 $3,626 $55 $3,681 Wellness Program 9,226 0.010 % $10 $10 $10 Community Development Admin 901,725 1.013 % $973 $973 $15 $988 Commissions & Committees 15,291 0.017 % $16 $16 $16 Development Review 2,507,040 2.817 % $2,705 $2,705 $41 $2,746 Building and Safety 2,506,262 2.816 % $2,704 $2,704 $41 $2,745 Public Works Administration 606,828 0.682 % $655 $655 $10 $665 Parks Maintenance 2,926,873 3.289 % $3,157 $3,157 $48 $3,205 Swim Center Maintenance 449,101 0.505 % $484 $484 $7 $491 Urban Forest Services 449,130 0.505 % $485 $485 $7 $492 Facilities Maintenance 1,231,266 1.384 % $1,328 $1,328 $20 $1,348Streets Maintenance 1,313,626 1.476 % $1,417 $1,417 $22 $1,439 Stormwater and Flood Control 944,270 1.061 % $1,019 $1,019 $16 $1,035 Traffic Signals & Lighting 553,073 0.621 % $597 $597 $9 $606 Fleet 1,011,969 1.137 % $1,092 $1,092 $17 $1,109 City Administration 1,115,952 1.254 % $1,204 $1,204 $1,204 Transportation/Plan Engineering 891,289 1.001 % $962 $962 $15 $977 Recreation Administration 759,597 0.854 % $819 $819 $12 $831 Recreation Facilities 234,614 0.264 % $253 $253 $4 $257 Youth Services 971,662 1.092 % $1,048 $1,048 $16 $1,064 Ranger Program 508,601 0.571 % $549 $549 $8 $557 Aquatics 579,746 0.651 % $625 $625 $10 $635 Police Administration 1,469,923 1.652 % $1,586 $1,586 $24 $1,610 Patrol 9,753,373 10.959 % $10,522 $10,522 $160 $10,682 Investigations 2,923,797 3.285 % $3,154 $3,154 $48 $3,202 Neighborhood Services 228,265 0.256 % $246 $246 $4 $250 Traffic Safety 862,135 0.969 % $930 $930 $14 $944 Fire Administration 1,258,603 1.414 % $1,358 $1,358 $21 $1,379 Emergency Response 11,494,300 12.915 % $12,400 $12,400 $189 $12,589 Hazard Prevention 735,525 0.826 % $793 $793 $12 $805 Training Services 82,496 0.093 % $89 $89 $1 $90

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Detail allocation of
General Support Services
Detail page 127
Schedule 9.004
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 % $6,437 $6,437 $98 $6,535 FD611 Parking Fund 2,133,271 2.397 % $2,301 $2,301 $35 $2,336 FD602 Sewer Fund 6,945,877 7.805 % $7,493 $7,493 $114 $7,607 Golf Course 599,587 0.674 % $647 $647 $10 $657 FD705 Whale Rock Fund 960,111 1.079 % $1,036 $1,036 $16 $1,052 Information Services 1,105,991 1.243 % $1,193 $1,193 $1,193 FD208 Tourism Bid Fund 997,909 1.121 % $1,077 $1,077 $16 $1,093 FD621Transit Fund 691,854 0.777 % $746 $746 $11 $757 FD206 Law Enforcement Grant Fund 71,259 0.080 % $77 $77 $1 $78 Fire Apparatus Service 377,035 0.424 % $407 $407 $6 $413 Police Support Services 2,381,005 2.675 % $2,569 $2,569 $39 $2,608 Community Services 384,912 0.433 % $415 $415 $6 $421 FD711 Hazardous Mat Task Force Fund 102,220 0.115 % $110 $110 $2 $112 Human Relations 579,489 0.651 % $625 $625 $10 $635 CIP Project Engineering 2,269,244 2.550 % $2,448 $2,448 $37 $2,485 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 $6 $321 Parking Admin 9,386 0.012 % $8 $8 $8 Total 88,996,281 100.000 % $96,008 $96,008 $1,319 $97,327 (A) Alloc basis: Total Operating Expenditures by Department/DivisionSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Detail allocation of
Parking
Detail page 128
Schedule 9.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPublic Works Administration 10,880 24.931 % $11,766 $11,766 $188 $11,954 Network Services 5,440 12.466 % $5,883 $5,883 $5,883 City Administration 680 1.558 % $735 $735 $735 Building and Safety 18,480 42.346 % $19,984 $19,984 $319 $20,303 Recreation Administration 8,160 18.699 % $8,824 $8,824 $141 $8,965 Total 43,640 100.000 % $47,192 $47,192 $648 $47,840 (A) Alloc basis: Parking Fee Charged by DepartmentSource: Building Division Parking Patrons worksheet; Public Works Parking PSSworksheet;; Builking Services Parking Costs worksheet

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Departmental Cost
Allocation Summary
Detail page 129
Schedule 9.006
2021
Total General Support Services Parking
City Administration $1,939 $1,204 $735 Community Services Group $341 $341 City Attorney $1,040 $1,040 City Clerk $612 $612 Finance $1,937 $1,937 Network Services $8,965 $3,082 $5,883 Information Services $1,193 $1,193 Human Resources $1,493 $1,493 Risk Management $2 $2 Wellness Program $10 $10 Public Works Administration $12,619 $665 $11,954 Facilities Maintenance $1,348 $1,348 Fleet $1,109 $1,109 CIP Project Engineering $2,485 $2,485 Transportation/Plan Engineering $977 $977 Insurance ISF Fund $3,681 $3,681 City Council $190 $190 Cultural Activities $364 $364 Economic Development $645 $645 Natural Resource Protection $709 $709 Community Promotion $458 $458 Finance Non Departmental $321 $321 Community Development Admin $988 $988 Commissions & Committees $16 $16 Development Review $2,746 $2,746 Building and Safety $23,048 $2,745 $20,303 Human Relations $635 $635 Parks Maintenance $3,205 $3,205 Swim Center Maintenance $491 $491 Urban Forest Services $492 $492 Streets Maintenance $1,439 $1,439 Traffic Signals & Lighting $606 $606 Parking Admin $8 $8 Stormwater and Flood Control $1,035 $1,035 Water Administration/Engineering $2 $2 Solid Waste Recycling $131 $131 Recreation Administration $9,796 $831 $8,965 Recreation Facilities $257 $257 Youth Services $1,064 $1,064 Community Services $421 $421

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Departmental Cost
Allocation Summary
Detail page 130
Schedule 9.006
2021
Total General Support Services Parking
Ranger Program $557 $557 Aquatics $635 $635 Golf Course $657 $657 Police Administration $1,610 $1,610 Patrol $10,682 $10,682 Investigations $3,202 $3,202 Police Support Services $2,608 $2,608 Neighborhood Services $250 $250 Traffic Safety $944 $944 Fire Administration $1,379 $1,379 Emergency Response $12,589 $12,589 Hazard Prevention $805 $805 Training Services $90 $90 Fire Apparatus Service $413 $413 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 $1,093 $1,093 FD601 Water Fund $6,535 $6,535 FD602 Sewer Fund $7,607 $7,607 FD611 Parking Fund $2,336 $2,336 FD621Transit Fund $757 $757 FD705 Whale Rock Fund $1,052 $1,052 FD711 Hazardous Mat Task Force Fund $112 $112 Total $145,167 $97,327 $47,840

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

SCHEDULE 10.01

HUMAN RESOURCES

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

Costs are allocated as follows:
 Human Resources – These costs are allocated based on full time equivalent (FTE) by fund/department/division.  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.

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human Resources
Costs to be allocated
Detail page 132
Schedule 10.002
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 1011001 - City Administration $14,993 $3,481 $18,474 1011501 - City Attorney $15,266 $1,899 $17,165 1011021 - City Clerk $9,879 $2,607 $12,486 1012000 - Finance $22,327 $4,155 $26,482 1011101 - Network Services $37,658 $3,323 $40,981 1011103 - Information Services $8,546 $1,077 $9,623 1012006 - Finance Support Services $1,471 $22 $1,493 1013001 - Human Resources $1,098 $1,098 1013003 - Wellness Program $149 $149 1015005 - Facilities Maintenance $12,657 $12,657 8020000 - Insurance ISF Fund $52,195 $52,195 Total allocated additions: $113,062 $82,663 $195,725 $195,725 Total to be allocated $1,476,718 $82,663 $1,559,381

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human Resources
Schedule of costs to be
allocated by function
Detail page 133
Schedule 10.003
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 $113,062 $113,062 Functional Cost $1,476,718 $113,062 $1,281,852 $50,284 $31,520 Reallocate Admin ($113,062) $106,280 $4,169 $2,613 Allocable Costs $1,476,718 $1,388,132 $54,453 $34,133 1st Allocation $1,476,718 $1,388,132 $54,453 $34,133 Additions: 2ndOther $82,663 $82,663 Functional Cost $82,663 $82,663 Reallocate Admin ($82,663) $77,704 $3,048 $1,911 Allocable Costs $82,663 $77,704 $3,048 $1,911 2nd Allocation $82,663 $77,704 $3,048 $1,911 Total allocated $1,559,381 $1,465,836 $57,501 $36,044

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human ResourcesDetail allocation ofHuman Resources
Detail page 134
Schedule 10.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.749 % $10,391 $10,391 $649 $11,040 Facilities Maintenance 500 1.248 % $17,318 $17,318 $1,082 $18,400Streets Maintenance 1,100 2.745 % $38,100 $38,100 $2,381 $40,481 Stormwater and Flood Control 614 1.532 % $21,267 $21,267 $1,329 $22,596 Traffic Signals & Lighting 200 0.499 % $6,927 $6,927 $433 $7,360 Transportation/Plan Engineering 600 1.497 % $20,782 $20,782 $1,299 $22,081 Recreation Administration 400 0.998 % $13,855 $13,855 $866 $14,721 Recreation Facilities 100 0.250 % $3,464 $3,464 $216 $3,680 Youth Services 200 0.499 % $6,927 $6,927 $433 $7,360 Community Services 200 0.499 % $6,927 $6,927 $433 $7,360 Ranger Program 300 0.749 % $10,391 $10,391 $649 $11,040 Aquatics 100 0.250 % $3,464 $3,464 $216 $3,680 Golf Course 400 0.998 % $13,855 $13,855 $866 $14,721 Police Administration 650 1.622 % $22,514 $22,514 $1,407 $23,921 Patrol 4,300 10.729 % $148,937 $148,937 $9,307 $158,244 Investigations 1,700 4.242 % $58,882 $58,882 $3,679 $62,561 Police Support Services 1,900 4.741 % $65,810 $65,810 $4,112 $69,922 Neighborhood Services 100 0.250 % $3,464 $3,464 $216 $3,680 Traffic Safety 400 0.998 % $13,855 $13,855 $866 $14,721 Fire Administration 400 0.998 % $13,855 $13,855 $866 $14,721 Emergency Response 4,500 11.228 % $155,865 $155,865 $9,740 $165,605 Hazard Prevention 550 1.372 % $19,050 $19,050 $1,190 $20,240 FD601 Water Fund 3,209 8.007 % $111,149 $111,149 $6,945 $118,094 FD602 Sewer Fund 3,269 8.157 % $113,227 $113,227 $7,075 $120,302 FD621Transit Fund 300 0.749 % $10,391 $10,391 $649 $11,040 FD705 Whale Rock Fund 400 0.998 % $13,855 $13,855 $866 $14,721 City Administration 400 0.998 % $13,855 $13,855 $13,855 Economic Development 100 0.250 % $3,464 $3,464 $216 $3,680 Natural Resource Protection 300 0.749 % $10,391 $10,391 $649 $11,040 Community Promotion 25 0.062 % $866 $866 $54 $920 City Attorney 300 0.749 % $10,391 $10,391 $10,391 City Clerk 400 0.998 % $13,855 $13,855 $13,855 Finance 1,300 3.244 % $45,028 $45,028 $45,028 Network Services 750 1.871 % $25,977 $25,977 $25,977 Information Services 825 2.059 % $28,575 $28,575 $28,575 Community Development Admin 500 1.248 % $17,318 $17,318 $1,082 $18,400 Building and Safety 1,150 2.869 % $39,832 $39,832 $2,489 $42,321 Public Works Administration 600 1.497 % $20,782 $20,782 $1,299 $22,081 Parks Maintenance 1,200 2.994 % $41,564 $41,564 $2,597 $44,161 Swim Center Maintenance 100 0.250 % $3,464 $3,464 $216 $3,680 Fire Apparatus Service 200 0.499 % $6,927 $6,927 $433 $7,360

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human ResourcesDetail allocation ofHuman Resources
Detail page 135
Schedule 10.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFleet 450 1.123 % $15,586 $15,586 $974 $16,560 FD611 Parking Fund 900 2.246 % $31,173 $31,173 $1,948 $33,121 CIP Project Engineering 1,500 3.743 % $51,955 $51,955 $3,247 $55,202 Development Review 1,300 3.244 % $45,028 $45,028 $2,814 $47,842 City Council 500 1.248 % $17,318 $17,318 $1,082 $18,400 Tourism and Bid Promotion 175 0.437 % $6,061 $6,061 $379 $6,440 Community Services Group 200 0.499 % $6,927 $6,927 $6,927 Housing Policy/Homelessness 100 0.250 % $3,464 $3,464 $216 $3,680Solid Waste Recycling 110 0.269 % $3,809 $3,809 $239 $4,048 Total 40,077 100.000 % $1,388,132 $1,388,132 $77,704 $1,465,836 (A) Alloc basis: Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human ResourcesDetail allocation of
Other GF Exp
Detail page 136
Schedule 10.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 173,273 0.256 % $139 $139 $9 $148 Cultural Activities 332,351 0.491 % $268 $268 $18 $286 Economic Development 588,878 0.870 % $474 $474 $31 $505 Natural Resource Protection 646,613 0.956 % $520 $520 $34 $554 Community Promotion 417,721 0.617 % $336 $336 $22 $358 City Attorney 964,100 1.425 % $776 $776 $776 City Clerk 567,513 0.839 % $457 $457 $457 Finance 1,795,348 2.654 % $1,445 $1,445 $1,445 Network Services 2,856,721 4.223 % $2,299 $2,299 $2,299 Information Services 1,105,991 1.635 % $890 $890 $890 Finance Support Services 133,712 0.198 % $108 $108 $108 Human Resources 1,363,656 2.016 % $1,098 $1,098 $1,098 Wellness Program 9,226 0.014 % $7 $7 $7 Community Development Admin 901,725 1.333 % $726 $726 $48 $774 Commissions & Committees 15,291 0.023 % $12 $12 $1 $13 Development Review 2,507,040 3.706 % $2,018 $2,018 $133 $2,151 Building and Safety 2,506,262 3.705 % $2,017 $2,017 $133 $2,150 Public Works Administration 606,828 0.897 % $488 $488 $32 $520 Parks Maintenance 2,926,873 4.327 % $2,356 $2,356 $155 $2,511 Swim Center Maintenance 449,101 0.664 % $361 $361 $24 $385 Urban Forest Services 449,130 0.664 % $362 $362 $24 $386 Facilities Maintenance 1,231,266 1.820 % $991 $991 $65 $1,056 Streets Maintenance 1,313,626 1.942 % $1,057 $1,057 $70 $1,127 Stormwater and Flood Control 944,270 1.396 % $760 $760 $50 $810 Traffic Signals & Lighting 553,073 0.818 % $445 $445 $29 $474 Fleet 1,011,969 1.496 % $815 $815 $54 $869 City Administration 1,115,952 1.650 % $898 $898 $898 Transportation/Plan Engineering 891,289 1.318 % $717 $717 $47 $764 Recreation Administration 759,597 1.123 % $611 $611 $40 $651 Recreation Facilities 234,614 0.347 % $189 $189 $12 $201 Youth Services 971,662 1.436 % $782 $782 $52 $834 Community Services 384,912 0.569 % $310 $310 $20 $330 Ranger Program 508,601 0.752 % $409 $409 $27 $436 Aquatics 579,746 0.857 % $467 $467 $31 $498 Golf Course 599,587 0.886 % $483 $483 $32 $515 Police Administration 1,469,923 2.173 % $1,183 $1,183 $78 $1,261 Patrol 9,753,373 14.417 % $7,851 $7,851 $518 $8,369 Investigations 2,923,797 4.322 % $2,353 $2,353 $155 $2,508 Police Support Services 2,381,005 3.520 % $1,917 $1,917 $126 $2,043 Neighborhood Services 228,265 0.337 % $184 $184 $12 $196 Traffic Safety 862,135 1.274 % $694 $694 $46 $740

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human ResourcesDetail allocation of
Other GF Exp
Detail page 137
Schedule 10.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Administration 1,258,603 1.860 % $1,013 $1,013 $67 $1,080 Emergency Response 11,494,300 16.991 % $9,252 $9,252 $610 $9,862 Hazard Prevention 735,525 1.087 % $592 $592 $39 $631 Training Services 82,496 0.122 % $66 $66 $4 $70 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 % $303 $303 $20 $323 Finance Non Departmental 292,146 0.432 % $235 $235 $16 $251 Human Relations 579,489 0.857 % $466 $466 $31 $497 CIP Project Engineering 2,269,244 3.354 % $1,827 $1,827 $120 $1,947 Community Services Group 315,986 0.467 % $254 $254 $254 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 % $96 $96 $9 $105 Parking Admin 9,386 0.012 % $12 $12 $12 Total 67,649,766 100.000 % $54,453 $54,453 $3,048 $57,501 (A) Alloc basis: Total Expenditures by General Fund Department/DivisionSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human ResourcesDetail allocation of
Tiution Reimbursement
Detail page 138
Schedule 10.006
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFinance 1,500 4.759 % $1,624 $1,624 $1,624 Public Works Administration 1,500 4.759 % $1,624 $1,624 $95 $1,719 Police Administration 8,993 28.530 % $9,738 $9,738 $572 $10,310 Fire Administration 8,858 28.102 % $9,592 $9,592 $564 $10,156 FD208 Tourism Bid Fund 1,500 4.759 % $1,624 $1,624 $95 $1,719 FD621Transit Fund 1,500 4.759 % $1,624 $1,624 $95 $1,719 FD602 Sewer Fund 3,170 10.057 % $3,433 $3,433 $202 $3,635 FD601 Water Fund 3,000 9.517 % $3,249 $3,249 $191 $3,440 All Other 1,500 4.758 % $1,625 $1,625 $97 $1,722 Total 31,521 100.000 % $34,133 $34,133 $1,911 $36,044 (A) Alloc basis: Tuition Exp by General Fund Department/DivisionSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human ResourcesDepartmental Cost
Allocation Summary
Detail page 139
Schedule 10.007
2021
Total Human Resources Other GF Exp Tiution Reimbursement City Administration $14,753 $13,855 $898 Community Services Group $7,181 $6,927 $254 City Attorney $11,167 $10,391 $776 City Clerk $14,312 $13,855 $457 Finance $48,097 $45,028 $1,445 $1,624 Network Services $28,276 $25,977 $2,299 Information Services $29,465 $28,575 $890 Finance Support Services $108 $108 Human Resources $1,098 $1,098 Risk Management $1 $1 Wellness Program $7 $7 Public Works Administration $24,320 $22,081 $520 $1,719 Facilities Maintenance $19,456 $18,400 $1,056 Fleet $17,429 $16,560 $869 CIP Project Engineering $57,149 $55,202 $1,947 Transportation/Plan Engineering $22,845 $22,081 $764 City Council $18,548 $18,400 $148 Cultural Activities $286 $286 Economic Development $4,185 $3,680 $505 Natural Resource Protection $11,594 $11,040 $554 Tourism and Bid Promotion $6,440 $6,440 Community Promotion $1,278 $920 $358 Finance Non Departmental $251 $251 Community Development Admin $19,174 $18,400 $774 Commissions & Committees $13 $13 Development Review $49,993 $47,842 $2,151 Building and Safety $44,471 $42,321 $2,150 Human Relations $497 $497 Housing Policy/Homelessness $3,680 $3,680 Parks Maintenance $46,672 $44,161 $2,511 Swim Center Maintenance $4,065 $3,680 $385 Urban Forest Services $11,426 $11,040 $386 Streets Maintenance $41,608 $40,481 $1,127 Traffic Signals & Lighting $7,834 $7,360 $474 Parking Admin $12 $12 Stormwater and Flood Control $23,406 $22,596 $810 Water Administration/Engineering $1 $1 Solid Waste Recycling $4,153 $4,048 $105 Recreation Administration $15,372 $14,721 $651 Recreation Facilities $3,881 $3,680 $201

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human ResourcesDepartmental Cost
Allocation Summary
Detail page 140
Schedule 10.007
2021
Total Human Resources Other GF Exp Tiution Reimbursement Youth Services $8,194 $7,360 $834 Community Services $7,690 $7,360 $330 Ranger Program $11,476 $11,040 $436 Aquatics $4,178 $3,680 $498 Golf Course $15,236 $14,721 $515 Police Administration $35,492 $23,921 $1,261 $10,310 Patrol $166,613 $158,244 $8,369 Investigations $65,069 $62,561 $2,508 Police Support Services $71,965 $69,922 $2,043 Neighborhood Services $3,876 $3,680 $196 Traffic Safety $15,461 $14,721 $740 Fire Administration $25,957 $14,721 $1,080 $10,156 Emergency Response $175,467 $165,605 $9,862 Hazard Prevention $20,871 $20,240 $631 Training Services $70 $70 Fire Apparatus Service $7,683 $7,360 $323 Fire Station $33 $33 Disaster Assistance $33 $33 FD208 Tourism Bid Fund $1,719 $1,719 FD601 Water Fund $121,534 $118,094 $3,440 FD602 Sewer Fund $123,937 $120,302 $3,635 FD611 Parking Fund $33,121 $33,121 FD621Transit Fund $12,759 $11,040 $1,719 FD705 Whale Rock Fund $14,721 $14,721 All Other $1,722 $1,722 Total $1,559,381 $1,465,836 $57,501 $36,044

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

SCHEDULE 11.01

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.

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Risk Management
Costs to be allocated
Detail page 142
Schedule 11.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,598 $1,598 Allocated additions: 1011001 - City Administration $17 $4 $21 1011501 - City Attorney $18 $2 $20 1012000 - Finance $196 $24 $220 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: $238 $36 $274 $274 Total to be allocated $1,836 $36 $1,872

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Risk Management
Schedule of costs to be
allocated by function
Detail page 143
Schedule 11.003
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 $238 $238 Functional Cost $1,836 $238 $1,598 Reallocate Admin ($238) $238 Allocable Costs $1,836 $1,836 1st Allocation $1,836 $1,836 Additions: 2ndOther $36 $36 Functional Cost $36 $36 Reallocate Admin ($36) $36 Allocable Costs $36 $36 2nd Allocation $36 $36 Total allocated $1,872 $1,872

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Risk Management
Detail allocation of
Risk Management
Detail page 144
Schedule 11.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedInsurance ISF Fund 100 100.000 % $1,836 $1,836 $36 $1,872 Total 100 100.000 % $1,836 $1,836 $36 $1,872 (A) Alloc basis: Direct Allocation to the Insurance ISF Fund 802Source:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Risk Management
Departmental Cost
Allocation Summary
Detail page 145
Schedule 11.005
2021
Total Risk Management
Insurance ISF Fund $1,872 $1,872 Total $1,872 $1,872

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

SCHEDULE 12.01

WELLNESS PROGRAM

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

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

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Costs to be allocated
Detail page 147
Schedule 12.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $9,226 $9,226 Allocated additions: 1011001 - City Administration $101 $24 $125 1011501 - City Attorney $103 $13 $116 1012000 - Finance $446 $66 $512 1011101 - Network Services $176 $8 $184 1012006 - Finance Support Services $10 $10 1013001 - Human Resources $7 $7 1015005 - Facilities Maintenance $55,952 $55,952 8020000 - Insurance ISF Fund $26 $26 Total allocated additions: $843 $56,089 $56,932 $56,932 Total to be allocated $10,069 $56,089 $66,158

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Schedule of costs to be
allocated by function
Detail page 148
Schedule 12.003
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 $843 $843 Functional Cost $10,069 $843 $9,226 Reallocate Admin ($843) $843 Allocable Costs $10,069 $10,069 1st Allocation $10,069 $10,069 Additions: 2ndOther $56,089 $56,089 Functional Cost $56,089 $56,089 Reallocate Admin ($56,089) $56,089 Allocable Costs $56,089 $56,089 2nd Allocation $56,089 $56,089 Total allocated $66,158 $66,158

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Detail allocation of
Wellness Program
Detail page 149
Schedule 12.004
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 $469 $543 Facilities Maintenance 500 1.229 % $124 $124 $781 $905 Streets Maintenance 1,100 2.704 % $272 $272 $1,719 $1,991 Stormwater and Flood Control 614 1.509 % $152 $152 $959 $1,111 Traffic Signals & Lighting 200 0.492 % $50 $50 $312 $362 Transportation/Plan Engineering 600 1.475 % $149 $149 $937 $1,086Recreation Administration 400 0.983 % $99 $99 $625 $724 Recreation Facilities 100 0.246 % $25 $25 $156 $181 Youth Services 200 0.492 % $50 $50 $312 $362 Community Services 200 0.492 % $50 $50 $312 $362 Ranger Program 300 0.738 % $74 $74 $469 $543 Aquatics 100 0.246 % $25 $25 $156 $181 Golf Course 400 0.983 % $99 $99 $625 $724 Police Administration 650 1.598 % $161 $161 $1,015 $1,176 Patrol 4,300 10.571 % $1,064 $1,064 $6,718 $7,782 Investigations 1,700 4.179 % $421 $421 $2,656 $3,077 Police Support Services 1,900 4.671 % $470 $470 $2,968 $3,438 Neighborhood Services 100 0.246 % $25 $25 $156 $181 Traffic Safety 400 0.983 % $99 $99 $625 $724 Fire Administration 400 0.983 % $99 $99 $625 $724 Emergency Response 4,500 11.063 % $1,114 $1,114 $7,030 $8,144 Hazard Prevention 550 1.352 % $136 $136 $859 $995 FD601 Water Fund 3,209 7.889 % $794 $794 $5,013 $5,807 FD602 Sewer Fund 3,269 8.036 % $809 $809 $5,107 $5,916 FD621Transit Fund 300 0.738 % $74 $74 $469 $543 FD705 Whale Rock Fund 400 0.983 % $99 $99 $625 $724 City Administration 400 0.983 % $99 $99 $99 Economic Development 100 0.246 % $25 $25 $156 $181 Natural Resource Protection 300 0.738 % $74 $74 $469 $543 Community Promotion 25 0.061 % $6 $6 $39 $45 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 $781 $905 Building and Safety 1,150 2.827 % $285 $285 $1,797 $2,082 Public Works Administration 600 1.475 % $149 $149 $937 $1,086 Parks Maintenance 1,200 2.950 % $297 $297 $1,875 $2,172 Swim Center Maintenance 100 0.246 % $25 $25 $156 $181

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Detail allocation of
Wellness Program
Detail page 150
Schedule 12.004
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 $312 $362 Fleet 450 1.106 % $111 $111 $703 $814 FD611 Parking Fund 900 2.213 % $223 $223 $1,406 $1,629 CIP Project Engineering 1,500 3.688 % $371 $371 $2,343 $2,714 Development Review 1,300 3.196 % $322 $322 $2,031 $2,353 City Council 500 1.229 % $124 $124 $781 $905 Tourism and Bid Promotion 175 0.430 % $43 $43 $273 $316 Community Services Group 200 0.492 % $50 $50 $50 Housing Policy/Homelessness 100 0.246 % $25 $25 $156 $181 Solid Waste Recycling 110 0.270 % $24 $24 $176 $200 Total 40,677 100.000 % $10,069 $10,069 $56,089 $66,158 (A) Alloc basis: Full Time/Temporary Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: Staffing Summaries

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Departmental Cost
Allocation Summary
Detail page 151
Schedule 12.005
2021
Total Wellness Program
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 $1,086 $1,086 Facilities Maintenance $905 $905 Fleet $814 $814 CIP Project Engineering $2,714 $2,714 Transportation/Plan Engineering $1,086 $1,086 City Council $905 $905 Economic Development $181 $181 Natural Resource Protection $543 $543 Tourism and Bid Promotion $316 $316 Community Promotion $45 $45 Community Development Admin $905 $905 Development Review $2,353 $2,353 Building and Safety $2,082 $2,082 Housing Policy/Homelessness $181 $181 Parks Maintenance $2,172 $2,172 Swim Center Maintenance $181 $181 Urban Forest Services $543 $543 Streets Maintenance $1,991 $1,991 Traffic Signals & Lighting $362 $362 Stormwater and Flood Control $1,111 $1,111 Solid Waste Recycling $200 $200 Recreation Administration $724 $724 Recreation Facilities $181 $181 Youth Services $362 $362 Community Services $362 $362 Ranger Program $543 $543 Aquatics $181 $181 Golf Course $724 $724 Police Administration $1,176 $1,176 Patrol $7,782 $7,782 Investigations $3,077 $3,077 Police Support Services $3,438 $3,438 Neighborhood Services $181 $181

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Departmental Cost
Allocation Summary
Detail page 152
Schedule 12.005
2021
Total Wellness Program
Traffic Safety $724 $724 Fire Administration $724 $724 Emergency Response $8,144 $8,144 Hazard Prevention $995 $995 Fire Apparatus Service $362 $362 FD601 Water Fund $5,807 $5,807 FD602 Sewer Fund $5,916 $5,916 FD611 Parking Fund $1,629 $1,629 FD621Transit Fund $543 $543 FD705 Whale Rock Fund $724 $724 Total $66,158 $66,158

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

SCHEDULE 13.01

PUBLIC WORKS ADMINISTRATION

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

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

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

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Costs to be allocated
Detail page 154
Schedule 13.002
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 1011001 - City Administration $6,671 $1,549 $8,220 1011009 - Community Services Group $45,637 $6,400 $52,037 1011501 - City Attorney $6,793 $845 $7,638 1011021 - City Clerk $31,792 $8,781 $40,573 1012000 - Finance $11,781 $1,968 $13,749 1011101 - Network Services $58,780 $5,151 $63,931 1011103 - Information Services $33,859 $4,596 $38,455 1012006 - Finance Support Services $12,421 $198 $12,619 1013001 - Human Resources $22,894 $1,426 $24,320 1013003 - Wellness Program $149 $937 $1,086 1015005 - Facilities Maintenance $31,803 $31,803 8020000 - Insurance ISF Fund $50,060 $50,060 Total allocated additions: $250,621 $113,714 $364,335 $364,335 Total to be allocated $857,449 $113,714 $971,163

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Schedule of costs to be
allocated by function
Detail page 155
Schedule 13.003
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 $250,621 $250,621 Functional Cost $857,449 $341,888 $409,731 $81,376 $24,454 Reallocate Admin ($341,888) $271,708 $53,964 $16,216 Allocable Costs $857,449 $681,439 $135,340 $40,670 1st Allocation $857,449 $681,439 $135,340 $40,670 Additions: 2ndOther $113,714 $113,714 Functional Cost $113,714 $113,714 Reallocate Admin ($113,714) $90,372 $17,949 $5,393 Allocable Costs $113,714 $90,372 $17,949 $5,393 2nd Allocation $113,714 $90,372 $17,949 $5,393 Total allocated $971,163 $771,811 $153,289 $46,063

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Detail allocation of
Deputy Director/City Engineer
Detail page 156
Schedule 13.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 563 8.338 % $56,820 $56,820 $7,535 $64,355 Urban Forest Services 398 5.895 % $40,168 $40,168 $5,327 $45,495 CIP Project Engineering 398 5.895 % $40,168 $40,168 $5,327 $45,495 Fleet 453 6.709 % $45,719 $45,719 $6,063 $51,782 Swim Center Maintenance 398 5.895 % $40,168 $40,168 $5,327 $45,495 Facilities Maintenance 563 8.338 % $56,820 $56,820 $7,535 $64,355Traffic Signals & Lighting 398 5.895 % $40,168 $40,168 $5,327 $45,495 Streets Maintenance 563 8.338 % $56,820 $56,820 $7,535 $64,355 FD611 Parking Fund 1,435 21.253 % $144,826 $144,826 $19,207 $164,033 Stormwater and Flood Control 398 5.895 % $40,168 $40,168 $5,327 $45,495 Transportation/Plan Engineering 398 5.895 % $40,168 $40,168 $5,327 $45,495 FD621Transit Fund 787 11.654 % $79,426 $79,426 $10,535 $89,961 Total 6,752 100.000 % $681,439 $681,439 $90,372 $771,811 (A) Alloc basis: Hours Supervised by Department/DivisionSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Detail allocation of
Director
Detail page 157
Schedule 13.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 3.864 % $5,230 $5,230 $694 $5,924 Facilities Maintenance 500 6.440 % $8,716 $8,716 $1,156 $9,872 Streets Maintenance 1,100 14.168 % $19,175 $19,175 $2,543 $21,718Stormwater and Flood Control 614 7.908 % $10,703 $10,703 $1,419 $12,122 Traffic Signals & Lighting 200 2.576 % $3,486 $3,486 $462 $3,948 Transportation/Plan Engineering 600 7.728 % $10,459 $10,459 $1,387 $11,846 FD621Transit Fund 300 3.864 % $5,230 $5,230 $694 $5,924 Parks Maintenance 1,200 15.456 % $20,918 $20,918 $2,774 $23,692 Swim Center Maintenance 100 1.288 % $1,743 $1,743 $231 $1,974 Fleet 450 5.796 % $7,844 $7,844 $1,040 $8,884 FD611 Parking Fund 900 11.592 % $15,689 $15,689 $2,081 $17,770 CIP Project Engineering 1,500 19.320 % $26,147 $26,147 $3,468 $29,615 Total 7,764 100.000 % $135,340 $135,340 $17,949 $153,289 (A) Alloc basis: Full Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: Staffing Summaries

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Detail allocation of
Utilities
Detail page 158
Schedule 13.006
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 50 50.000 % $20,335 $20,335 $2,697 $23,032 FD602 Sewer Fund 50 50.000 % $20,335 $20,335 $2,696 $23,031 Total 100 100.000 % $40,670 $40,670 $5,393 $46,063 (A) Alloc basis: Analysis of Time WorkedSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Departmental Cost
Allocation Summary
Detail page 159
Schedule 13.007
2021
Total Deputy Director/City Engineer Director Utilities
Facilities Maintenance $74,227 $64,355 $9,872 Fleet $60,666 $51,782 $8,884 CIP Project Engineering $75,110 $45,495 $29,615 Transportation/Plan Engineering $57,341 $45,495 $11,846 Parks Maintenance $88,047 $64,355 $23,692 Swim Center Maintenance $47,469 $45,495 $1,974 Urban Forest Services $51,419 $45,495 $5,924 Streets Maintenance $86,073 $64,355 $21,718 Traffic Signals & Lighting $49,443 $45,495 $3,948 Stormwater and Flood Control $57,617 $45,495 $12,122 FD601 Water Fund $23,032 $23,032 FD602 Sewer Fund $23,031 $23,031 FD611 Parking Fund $181,803 $164,033 $17,770 FD621Transit Fund $95,885 $89,961 $5,924 Total $971,163 $771,811 $153,289 $46,063

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

SCHEDULE 14.01

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.

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

SCHEDULE 14.01

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.

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Costs to be allocated
Detail page 161
Schedule 14.002
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 $13,537 $3,143 $16,680 1011501 - City Attorney $13,784 $1,714 $15,498 1011021 - City Clerk $1,658 $320 $1,978 1012000 - Finance $30,726 $5,095 $35,821 1011101 - Network Services $31,820 $2,642 $34,462 1011103 - Information Services $7,121 $897 $8,018 1012006 - Finance Support Services $1,328 $20 $1,348 1013001 - Human Resources $18,309 $1,147 $19,456 1013003 - Wellness Program $124 $781 $905 1015001 - Public Works Administration $65,536 $8,691 $74,227 1015008 - Fleet $15,344 $15,344 8020000 - Insurance ISF Fund $43,765 $43,765 Total allocated additions: $188,243 $83,559 $271,802 $271,802 Total to be allocated $1,349,477 $83,559 $1,433,036

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Schedule of costs to be
allocated by function
Detail page 162
Schedule 14.003
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 $188,243 $188,243 Functional Cost $1,349,477 $371,503 $81,394 $15,072 $25,796 $63,264 $14,287 $133,101 $83,035 $25,893 Reallocate Admin ($371,503) $30,919 $5,725 $9,799 $24,032 $5,427 $50,561 $31,543 $9,836 Allocable Costs $1,349,477 $112,313 $20,797 $35,595 $87,296 $19,714 $183,662 $114,578 $35,729 1st Allocation $1,349,477 $112,313 $20,797 $35,595 $87,296 $19,714 $183,662 $114,578 $35,729 Additions: 2ndOther $83,559 $83,559 Functional Cost $83,559 $83,559 Reallocate Admin ($83,559) $6,954 $1,288 $2,204 $5,405 $1,221 $11,372 $7,095 $2,212 Allocable Costs $83,559 $6,954 $1,288 $2,204 $5,405 $1,221 $11,372 $7,095 $2,212 2nd Allocation $83,559 $6,954 $1,288 $2,204 $5,405 $1,221 $11,372 $7,095 $2,212 Total allocated $1,433,036 $119,267 $22,085 $37,799 $92,701 $20,935 $195,034 $121,673 $37,941

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Schedule of costs to be
allocated by function
Detail page 163
Schedule 14.003
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 $9,120 $1,003 $193,538 Allocable Costs $33,127 $3,643 $703,023 1st Allocation $33,127 $3,643 $703,023 Additions: 2ndOtherFunctional CostReallocate Admin $2,051 $226 $43,531 Allocable Costs $2,051 $226 $43,531 2nd Allocation $2,051 $226 $43,531 Total allocated $35,178 $3,869 $746,554

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Utilities/Janitorial - City Hall
Detail page 164
Schedule 14.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Administration 938 7.470 % $8,390 $8,390 $8,390 City Council 2,502 19.925 % $22,379 $22,379 $5,538 $27,917 Cultural Activities 110 0.876 % $984 $984 $243 $1,227 Economic Development 100 0.796 % $894 $894 $221 $1,115 Natural Resource Protection 214 1.704 % $1,914 $1,914 $474 $2,388City Attorney 550 4.380 % $4,919 $4,919 $4,919 City Clerk 906 7.215 % $8,103 $8,103 $8,103 Finance 3,537 28.168 % $31,636 $31,636 $31,636 Network Services 2,484 19.782 % $22,218 $22,218 $22,218 Human Resources 1,000 7.964 % $8,944 $8,944 $8,944 Insurance ISF Fund 135 1.075 % $1,207 $1,207 $299 $1,506 FD208 Tourism Bid Fund 81 0.645 % $725 $725 $179 $904 Total 12,557 100.000 % $112,313 $112,313 $6,954 $119,267 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Utilities - 919 Palm Street
Detail page 165
Schedule 14.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedInformation Services 1,119 6.431 % $1,338 $1,338 $1,338 Development Review 820 4.713 % $980 $980 $91 $1,071 Long Range Planning 820 4.713 % $980 $980 $91 $1,071 Building and Safety 2,280 13.104 % $2,725 $2,725 $252 $2,977 Public Works Administration 4,620 26.553 % $5,522 $5,522 $5,522 CIP Project Engineering 3,920 22.530 % $4,686 $4,686 $433 $5,119 Transportation/Plan Engineering 100 0.575 % $120 $120 $11 $131 Community Development Admin 3,600 20.691 % $4,303 $4,303 $398 $4,701 FD621Transit Fund 120 0.690 % $143 $143 $12 $155 Total 17,399 100.000 % $20,797 $20,797 $1,288 $22,085 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Janitorial - 919 Palm Street
Detail page 166
Schedule 14.006
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCommunity Development Admin 3,600 19.983 % $7,113 $7,113 $646 $7,759 Development Review 1,436 7.971 % $2,837 $2,837 $258 $3,095 Long Range Planning 820 4.552 % $1,620 $1,620 $147 $1,767 Building and Safety 2,280 12.656 % $4,505 $4,505 $409 $4,914 Public Works Administration 4,620 25.645 % $9,128 $9,128 $9,128 Transportation/Plan Engineering 100 0.555 % $198 $198 $18 $216 Information Services 1,119 6.211 % $2,211 $2,211 $2,211 FD621Transit Fund 120 0.666 % $237 $237 $22 $259 CIP Project Engineering 3,920 21.761 % $7,746 $7,746 $704 $8,450 Total 18,015 100.000 % $35,595 $35,595 $2,204 $37,799 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Utilities - Corp Yard
Detail page 167
Schedule 14.007
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 3,680 12.066 % $10,533 $10,533 $652 $11,185 Urban Forest Services 620 2.033 % $1,775 $1,775 $110 $1,885 Streets Maintenance 6,850 22.459 % $19,606 $19,606 $1,214 $20,820Fleet 10,400 34.098 % $29,767 $29,767 $1,843 $31,610 FD601 Water Fund 4,475 14.672 % $12,808 $12,808 $793 $13,601 FD602 Sewer Fund 4,475 14.672 % $12,807 $12,807 $793 $13,600 Total 30,500 100.000 % $87,296 $87,296 $5,405 $92,701 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Janitorial - Corp Yard
Detail page 168
Schedule 14.008
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 780 27.857 % $5,492 $5,492 $340 $5,832 Urban Forest Services 120 4.286 % $845 $845 $52 $897 Streets Maintenance 900 32.143 % $6,337 $6,337 $392 $6,729 Fleet 100 3.571 % $704 $704 $44 $748 FD601 Water Fund 450 16.071 % $3,168 $3,168 $196 $3,364 FD602 Sewer Fund 450 16.072 % $3,168 $3,168 $197 $3,365 Total 2,800 100.000 % $19,714 $19,714 $1,221 $20,935 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Utilities - Other
Detail page 169
Schedule 14.009
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedWellness Program 1,800 3.902 % $7,166 $7,166 $7,166 Recreation Administration 700 1.517 % $2,787 $2,787 $180 $2,967 Recreation Facilities 40,882 88.620 % $162,761 $162,761 $10,487 $173,248 Youth Services 700 1.517 % $2,787 $2,787 $180 $2,967 Community Services 700 1.517 % $2,787 $2,787 $180 $2,967 Ranger Program 700 1.517 % $2,787 $2,787 $180 $2,967 Traffic Signals & Lighting 650 1.410 % $2,587 $2,587 $165 $2,752 Total 46,132 100.000 % $183,662 $183,662 $11,372 $195,034 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Janitorial - Other
Detail page 170
Schedule 14.010
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedWellness Program 3,187 36.746 % $42,103 $42,103 $42,103 Recreation Administration 5,486 63.254 % $72,475 $72,475 $7,095 $79,570 Total 8,673 100.000 % $114,578 $114,578 $7,095 $121,673 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Parking Facility Maintenance
Detail page 171
Schedule 14.011
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 1 100.000 % $35,729 $35,729 $2,212 $37,941 Total 1 100.000 % $35,729 $35,729 $2,212 $37,941 (A) Alloc basis: Direct Allocation to Parking, Fund 611Source: Salary & Wage Analysis Worksheet

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Utility Fund Facilities Maintenance
Detail page 172
Schedule 14.012
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 50 50.000 % $16,564 $16,564 $1,026 $17,590 FD602 Sewer Fund 50 50.000 % $16,563 $16,563 $1,025 $17,588 Total 100 100.000 % $33,127 $33,127 $2,051 $35,178 (A) Alloc basis: Direct Allocation to Water and Sewer FundsSource: Salary & Wage Analysis Worksheet

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Transit Facilities Maintenance
Detail page 173
Schedule 14.013
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD621Transit Fund 100 100.000 % $3,643 $3,643 $226 $3,869 Total 100 100.000 % $3,643 $3,643 $226 $3,869 (A) Alloc basis: Direct Allocation to Fund 621 TransitSource: Salary & Wage Analysis Worksheet

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 174
Schedule 14.014
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 2,502 1.321 % $9,289 $9,289 $632 $9,921 Cultural Activities 110 0.058 % $408 $408 $28 $436 Economic Development 100 0.053 % $371 $371 $25 $396 Natural Resource Protection 214 0.113 % $795 $795 $54 $849 City Attorney 550 0.290 % $2,042 $2,042 $2,042 City Clerk 906 0.478 % $3,364 $3,364 $3,364 Finance 3,537 1.868 % $13,132 $13,132 $13,132 Network Services 2,484 1.312 % $9,222 $9,222 $9,222 Human Resources 1,000 0.528 % $3,713 $3,713 $3,713 Insurance ISF Fund 135 0.071 % $501 $501 $34 $535 Long Range Planning 820 0.433 % $3,044 $3,044 $207 $3,251 Building and Safety 2,280 1.204 % $8,465 $8,465 $576 $9,041 Public Works Administration 4,620 2.440 % $17,153 $17,153 $17,153Fleet 10,400 5.492 % $38,612 $38,612 $2,626 $41,238 City Administration 938 0.495 % $3,483 $3,483 $3,483 Transportation/Plan Engineering 100 0.053 % $371 $371 $25 $396 Recreation Administration 700 0.370 % $2,599 $2,599 $177 $2,776 Police Administration 5,550 2.931 % $20,606 $20,606 $1,401 $22,007 Fire Administration 5,042 2.663 % $18,720 $18,720 $1,273 $19,993 FD601 Water Fund 6,380 3.369 % $23,687 $23,687 $1,611 $25,298 FD611 Parking Fund 7,025 3.710 % $26,082 $26,082 $1,774 $27,856 FD602 Sewer Fund 6,380 3.369 % $23,687 $23,687 $1,611 $25,298 FD621Transit Fund 120 0.063 % $446 $446 $30 $476 Wellness Program 1,800 0.951 % $6,683 $6,683 $6,683 Community Development Admin 3,600 1.901 % $13,366 $13,366 $909 $14,275 Development Review 1,436 0.758 % $5,331 $5,331 $363 $5,694 Parks Maintenance 3,680 1.943 % $13,663 $13,663 $929 $14,592 Urban Forest Services 620 0.327 % $2,302 $2,302 $157 $2,459 Streets Maintenance 6,850 3.618 % $25,432 $25,432 $1,730 $27,162 Traffic Signals & Lighting 650 0.343 % $2,413 $2,413 $164 $2,577 Youth Services 700 0.370 % $2,599 $2,599 $177 $2,776 Community Services 700 0.370 % $2,599 $2,599 $177 $2,776 Ranger Program 700 0.370 % $2,599 $2,599 $177 $2,776 Patrol 5,550 2.931 % $20,606 $20,606 $1,401 $22,007 Investigations 5,550 2.931 % $20,606 $20,606 $1,401 $22,007 Police Support Services 11,100 5.862 % $41,211 $41,211 $2,803 $44,014 Neighborhood Services 5,550 2.931 % $20,606 $20,606 $1,401 $22,007 Traffic Safety 5,550 2.931 % $20,606 $20,606 $1,401 $22,007 Emergency Response 5,042 2.663 % $18,720 $18,720 $1,273 $19,993 Hazard Prevention 5,042 2.663 % $18,720 $18,720 $1,273 $19,993 Training Services 5,042 2.663 % $18,720 $18,720 $1,273 $19,993

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 175
Schedule 14.014
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Station 5,042 2.663 % $18,720 $18,720 $1,273 $19,993 Disaster Assistance 5,042 2.663 % $18,720 $18,720 $1,273 $19,993 Recreation Facilities 43,096 22.759 % $160,004 $160,004 $10,882 $170,886 FD208 Tourism Bid Fund 81 0.043 % $301 $301 $20 $321 Information Services 1,119 0.591 % $4,155 $4,155 $4,155 CIP Project Engineering 3,920 2.071 % $14,549 $14,549 $990 $15,539 Total 189,355 100.000 % $703,023 $703,023 $43,531 $746,554 (A) Alloc basis: Maintenance Square Footage by Fund/DepartmentSource: Build Maint Square Footage

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 176
Schedule 14.015
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 Administration $11,873 $8,390 City Attorney $6,961 $4,919 City Clerk $11,467 $8,103 Finance $44,768 $31,636 Network Services $31,440 $22,218 Information Services $7,704 $1,338 $2,211 Human Resources $12,657 $8,944 Wellness Program $55,952 $7,166 $42,103 Public Works Administration $31,803 $5,522 $9,128 Fleet $73,596 $31,610 $748 CIP Project Engineering $29,108 $5,119 $8,450 Transportation/Plan Engineering $743 $131 $216 Insurance ISF Fund $2,041 $1,506 City Council $37,838 $27,917 Cultural Activities $1,663 $1,227 Economic Development $1,511 $1,115 Natural Resource Protection $3,237 $2,388 Community Development Admin $26,735 $4,701 $7,759 Development Review $9,860 $1,071 $3,095 Long Range Planning $6,089 $1,071 $1,767 Building and Safety $16,932 $2,977 $4,914 Parks Maintenance $31,609 $11,185 $5,832 Urban Forest Services $5,241 $1,885 $897 Streets Maintenance $54,711 $20,820 $6,729 Traffic Signals & Lighting $5,329 $2,752 Recreation Administration $85,313 $2,967 $79,570 Recreation Facilities $344,134 $173,248 Youth Services $5,743 $2,967 Community Services $5,743 $2,967 Ranger Program $5,743 $2,967 Police Administration $22,007 Patrol $22,007 Investigations $22,007 Police Support Services $44,014 Neighborhood Services $22,007 Traffic Safety $22,007 Fire Administration $19,993 Emergency Response $19,993 Hazard Prevention $19,993 Training Services $19,993

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 177
Schedule 14.015
2021
Utility Fund
Facilities
Maintenance
Transit Facilities
Maintenance
Building
Maintenance
City Administration $3,483 City Attorney $2,042 City Clerk $3,364 Finance $13,132 Network Services $9,222 Information Services $4,155 Human Resources $3,713 Wellness Program $6,683 Public Works Administration $17,153 Fleet $41,238 CIP Project Engineering $15,539 Transportation/Plan Engineering $396 Insurance ISF Fund $535 City Council $9,921 Cultural Activities $436 Economic Development $396 Natural Resource Protection $849 Community Development Admin $14,275 Development Review $5,694 Long Range Planning $3,251 Building and Safety $9,041 Parks Maintenance $14,592 Urban Forest Services $2,459 Streets Maintenance $27,162 Traffic Signals & Lighting $2,577 Recreation Administration $2,776 Recreation Facilities $170,886 Youth Services $2,776 Community Services $2,776 Ranger Program $2,776 Police Administration $22,007 Patrol $22,007 Investigations $22,007 Police Support Services $44,014 Neighborhood Services $22,007 Traffic Safety $22,007 Fire Administration $19,993 Emergency Response $19,993 Hazard Prevention $19,993 Training Services $19,993

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 178
Schedule 14.015
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 $19,993 Disaster Assistance $19,993 FD208 Tourism Bid Fund $1,225 $904 FD601 Water Fund $59,853 $13,601 $3,364 FD602 Sewer Fund $59,851 $13,600 $3,365 FD611 Parking Fund $65,797 $37,941 FD621Transit Fund $4,759 $155 $259 Total $1,433,036 $119,267 $22,085 $37,799 $92,701 $20,935 $195,034 $121,673 $37,941

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 179
Schedule 14.015
2021
Utility Fund
Facilities
Maintenance
Transit Facilities
Maintenance
Building
Maintenance
Fire Station $19,993 Disaster Assistance $19,993 FD208 Tourism Bid Fund $321 FD601 Water Fund $17,590 $25,298 FD602 Sewer Fund $17,588 $25,298 FD611 Parking Fund $27,856 FD621Transit Fund $3,869 $476 Total $35,178 $3,869 $746,554

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

SCHEDULE 15.01

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.

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Fleet
Costs to be allocated
Detail page 181
Schedule 15.002
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 $11,126 $2,584 $13,710 1011501 - City Attorney $11,329 $1,410 $12,739 1011021 - City Clerk $1,492 $288 $1,780 1012000 - Finance $30,328 $4,772 $35,100 1011101 - Network Services $22,385 $1,993 $24,378 1011103 - Information Services $6,409 $807 $7,216 1012006 - Finance Support Services $1,092 $17 $1,109 1013001 - Human Resources $16,401 $1,028 $17,429 1013003 - Wellness Program $111 $703 $814 1015001 - Public Works Administration $53,563 $7,103 $60,666 1015005 - Facilities Maintenance $69,083 $4,513 $73,596 8020000 - Insurance ISF Fund $39,117 $39,117 Total allocated additions: $223,810 $64,335 $288,145 $288,145 Total to be allocated $1,235,779 $64,335 $1,300,114

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Fleet
Schedule of costs to be
allocated by function
Detail page 182
Schedule 15.003
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 $223,810 $223,810 Functional Cost $1,235,779 $223,810 $1,011,969 Reallocate Admin ($223,810) $223,810 Allocable Costs $1,235,779 $1,235,779 1st Allocation $1,235,779 $1,235,779 Additions: 2ndOther $64,335 $64,335 Functional Cost $64,335 $64,335 Reallocate Admin ($64,335) $64,335 Allocable Costs $64,335 $64,335 2nd Allocation $64,335 $64,335 Total allocated $1,300,114 $1,300,114

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Fleet
Detail allocation of
Fleet
Detail page 183
Schedule 15.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedBuilding and Safety 9 0.860 % $10,623 $10,623 $565 $11,188 Network Services 7 0.669 % $8,262 $8,262 $8,262 Golf Course 30 2.865 % $35,409 $35,409 $1,885 $37,294 Ranger Program 42 4.011 % $49,573 $49,573 $2,639 $52,212 Investigations 57 5.444 % $67,277 $67,277 $3,581 $70,858 Patrol 130 12.416 % $153,440 $153,440 $8,168 $161,608 Traffic Safety 30 2.865 % $35,409 $35,409 $1,885 $37,294 Police Administration 18 1.719 % $21,245 $21,245 $1,131 $22,376 Facilities Maintenance 13 1.242 % $15,344 $15,344 $15,344 FD611 Parking Fund 9 0.860 % $10,623 $10,623 $565 $11,188 Parks Maintenance 113 10.793 % $133,374 $133,374 $7,099 $140,473 Traffic Signals & Lighting 16 1.528 % $18,885 $18,885 $1,005 $19,890 Stormwater and Flood Control 22 2.101 % $25,967 $25,967 $1,382 $27,349 Streets Maintenance 205 19.580 % $241,962 $241,962 $12,880 $254,842 Transportation/Plan Engineering 6 0.573 % $7,082 $7,082 $377 $7,459 Urban Forest Services 26 2.483 % $30,688 $30,688 $1,634 $32,322 FD705 Whale Rock Fund 18 1.719 % $21,245 $21,245 $1,131 $22,376 FD601 Water Fund 88 8.405 % $103,867 $103,867 $5,529 $109,396 FD602 Sewer Fund 140 13.372 % $165,243 $165,243 $8,796 $174,039 Neighborhood Services 6 0.573 % $7,082 $7,082 $377 $7,459 Natural Resource Protection 3 0.287 % $3,541 $3,541 $188 $3,729 City Administration 3 0.287 % $3,541 $3,541 $3,541 Swim Center Maintenance 4 0.382 % $4,721 $4,721 $251 $4,972 Recreation Administration 5 0.478 % $5,902 $5,902 $314 $6,216 All Other 31 2.961 % $36,589 $36,589 $1,948 $38,537 CIP Project Engineering 8 0.764 % $9,442 $9,442 $503 $9,945 Development Review 4 0.382 % $4,721 $4,721 $251 $4,972 Police Support Services 4 0.381 % $4,722 $4,722 $251 $4,973 Total 1,047 100.000 % $1,235,779 $1,235,779 $64,335 $1,300,114 (A) Alloc basis: Count of Vehicle Equivalent Unit by Department/DivisionSource: Fleet Master spreadsheet

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Fleet
Departmental Cost
Allocation Summary
Detail page 184
Schedule 15.005
2021
Total Fleet
City Administration $3,541 $3,541 Network Services $8,262 $8,262 Facilities Maintenance $15,344 $15,344 CIP Project Engineering $9,945 $9,945 Transportation/Plan Engineering $7,459 $7,459 Natural Resource Protection $3,729 $3,729 Development Review $4,972 $4,972 Building and Safety $11,188 $11,188 Parks Maintenance $140,473 $140,473 Swim Center Maintenance $4,972 $4,972 Urban Forest Services $32,322 $32,322 Streets Maintenance $254,842 $254,842 Traffic Signals & Lighting $19,890 $19,890 Stormwater and Flood Control $27,349 $27,349 Recreation Administration $6,216 $6,216 Ranger Program $52,212 $52,212 Golf Course $37,294 $37,294 Police Administration $22,376 $22,376 Patrol $161,608 $161,608 Investigations $70,858 $70,858 Police Support Services $4,973 $4,973 Neighborhood Services $7,459 $7,459 Traffic Safety $37,294 $37,294 FD601 Water Fund $109,396 $109,396 FD602 Sewer Fund $174,039 $174,039 FD611 Parking Fund $11,188 $11,188 FD705 Whale Rock Fund $22,376 $22,376 All Other $38,537 $38,537 Total $1,300,114 $1,300,114

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

SCHEDULE 16.01

CIP PROJECT ENGINEERING

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

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

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
CIP Project Engineering
Costs to be allocated
Detail page 186
Schedule 16.002
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 $24,949 $5,793 $30,742 1011501 - City Attorney $25,403 $3,160 $28,563 1011021 - City Clerk $4,975 $961 $5,936 1012000 - Finance $33,918 $6,280 $40,198 1011101 - Network Services $74,944 $6,449 $81,393 1011103 - Information Services $21,364 $2,691 $24,055 1012006 - Finance Support Services $2,448 $37 $2,485 1013001 - Human Resources $53,782 $3,367 $57,149 1013003 - Wellness Program $371 $2,343 $2,714 1015001 - Public Works Administration $66,315 $8,795 $75,110 1015005 - Facilities Maintenance $26,981 $2,127 $29,108 1015008 - Fleet $9,442 $503 $9,945 8020000 - Insurance ISF Fund $127,272 $127,272 Total allocated additions: $361,731 $169,778 $531,509 $531,509 Total to be allocated $2,630,975 $169,778 $2,800,753

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
CIP Project Engineering
Schedule of costs to be
allocated by function
Detail page 187
Schedule 16.003
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 $361,731 $361,731 Functional Cost $2,630,975 $361,731 $162,932 $1,375,615 $730,697 Reallocate Admin ($361,731) $25,972 $219,281 $116,478 Allocable Costs $2,630,975 $188,904 $1,594,896 $847,175 Unallocated ($1,783,800) ($188,904) ($1,594,896)1st Allocation $847,175 $847,175 Additions: 2ndOther $169,778 $169,778 Functional Cost $169,778 $169,778 Reallocate Admin ($169,778) $12,190 $102,919 $54,669 Allocable Costs $169,778 $12,190 $102,919 $54,669 Unallocated ($115,109) ($12,190) ($102,919)2nd Allocation $54,669 $54,669 Total allocated $901,844 $901,844

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
CIP Project Engineering
Detail allocation of
Project Engineering
Detail page 188
Schedule 16.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 807 25.062 % $212,320 $212,320 $13,701 $226,021 FD403 Info Tech Replacement Fund 201 6.242 % $52,883 $52,883 $3,413 $56,296 FD507 Transportation Impact Fee Fund 724 22.484 % $190,483 $190,483 $12,292 $202,775 FD404 Major Facility Replacement Fund 463 14.379 % $121,814 $121,814 $7,861 $129,675 FD602 Sewer Fund 344 10.683 % $90,506 $90,506 $5,840 $96,346 FD611 Parking Fund 520 16.149 % $136,811 $136,811 $8,829 $145,640FD621Transit Fund 161 5.001 % $42,358 $42,358 $2,733 $45,091 Total 3,220 100.000 % $847,175 $847,175 $54,669 $901,844 (A) Alloc basis: Number of Project Hours by FundSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
CIP Project Engineering
Departmental Cost
Allocation Summary
Detail page 189
Schedule 16.005
2021
Total Project Engineering
FD403 Info Tech Replacement Fund $56,296 $56,296 FD404 Major Facility Replacement Fund $129,675 $129,675 FD507 Transportation Impact Fee Fund $202,775 $202,775 FD601 Water Fund $226,021 $226,021 FD602 Sewer Fund $96,346 $96,346 FD611 Parking Fund $145,640 $145,640 FD621Transit Fund $45,091 $45,091 Total $901,844 $901,844

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

SCHEDULE 17.01

TRANSPORTATION PLAN/ENGINEERING

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

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

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Costs to be allocated
Detail page 191
Schedule 17.002
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 $9,800 $2,276 $12,076 1011501 - City Attorney $9,978 $1,241 $11,219 1011021 - City Clerk $1,990 $384 $2,374 1012000 - Finance $13,874 $2,528 $16,402 1011101 - Network Services $37,830 $3,391 $41,221 1011103 - Information Services $8,546 $1,077 $9,623 1012006 - Finance Support Services $962 $15 $977 1013001 - Human Resources $21,499 $1,346 $22,845 1013003 - Wellness Program $149 $937 $1,086 1015001 - Public Works Administration $50,627 $6,714 $57,341 1015005 - Facilities Maintenance $689 $54 $743 1015008 - Fleet $7,082 $377 $7,459 8020000 - Insurance ISF Fund $50,862 $50,862 Total allocated additions: $163,456 $71,202 $234,658 $234,658 Total to be allocated $1,054,745 $71,202 $1,125,947

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Schedule of costs to be
allocated by function
Detail page 192
Schedule 17.003
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 $163,456 $163,456 Functional Cost $1,054,745 $163,456 $588,250 $26,738 $17,826 $178,258 $80,217 Reallocate Admin ($163,456) $107,881 $4,904 $3,269 $32,691 $14,711 Allocable Costs $1,054,745 $696,131 $31,642 $21,095 $210,949 $94,928 Unallocated ($696,131) ($696,131)1st Allocation $358,614 $31,642 $21,095 $210,949 $94,928 Additions: 2ndOther $71,202 $71,202 Functional Cost $71,202 $71,202 Reallocate Admin ($71,202) $46,993 $2,136 $1,424 $14,240 $6,409 Allocable Costs $71,202 $46,993 $2,136 $1,424 $14,240 $6,409 Unallocated ($46,993) ($46,993)2nd Allocation $24,209 $2,136 $1,424 $14,240 $6,409 Total allocated $382,823 $33,778 $22,519 $225,189 $101,337

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Parking
Detail page 193
Schedule 17.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 100 100.000 % $31,642 $31,642 $2,136 $33,778 Total 100 100.000 % $31,642 $31,642 $2,136 $33,778 (A) Alloc basis: Direct Allocation to Fund 611 ParkingSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Transit
Detail page 194
Schedule 17.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD621Transit Fund 100 100.000 % $21,095 $21,095 $1,424 $22,519 Total 100 100.000 % $21,095 $21,095 $1,424 $22,519 (A) Alloc basis: Direct Allocation to Fund 621 TransitSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Development Review
Detail page 195
Schedule 17.006
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedDevelopment Review 100 100.000 % $210,949 $210,949 $14,240 $225,189 Total 100 100.000 % $210,949 $210,949 $14,240 $225,189 (A) Alloc basis: Direct Allocation to Development ReviewSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Long Range Plan
Detail page 196
Schedule 17.007
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedLong Range Planning 100 100.000 % $94,928 $94,928 $6,409 $101,337Total 100 100.000 % $94,928 $94,928 $6,409 $101,337 (A) Alloc basis: Direct Allocation to Long Range PlanSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Departmental Cost
Allocation Summary
Detail page 197
Schedule 17.008
2021
Total Parking Transit Development Review Long Range Plan Development Review $225,189 $225,189 Long Range Planning $101,337 $101,337 FD611 Parking Fund $33,778 $33,778 FD621Transit Fund $22,519 $22,519 Total $382,823 $33,778 $22,519 $225,189 $101,337

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

SCHEDULE 18.01

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.

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Costs to be allocated
Detail page 199
Schedule 18.002
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 $29,959 $6,934 $36,893 1011501 - City Attorney $35,881 $4,459 $40,340 1012000 - Finance $41,547 $9,460 $51,007 1012006 - Finance Support Services $3,626 $55 $3,681 1013002 - Risk Management $1,836 $36 $1,872 1015005 - Facilities Maintenance $1,708 $333 $2,041 Total allocated additions: $114,951 $21,277 $136,228 $136,228 Total to be allocated $3,476,386 $21,277 $3,497,663

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Schedule of costs to be
allocated by function
Detail page 200
Schedule 18.003
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 $1,836 $1,836 Other $113,115 $113,115 Functional Cost $3,476,386 $113,115 $1,139,452 $2,031,611 $7,506 $184,702 Reallocate Admin ($113,115) $38,282 $68,365 $253 $6,215 Allocable Costs $3,476,386 $1,177,734 $2,099,976 $7,759 $190,917 1st Allocation $3,476,386 $1,177,734 $2,099,976 $7,759 $190,917 Additions: 2ndRisk Management $36 $36 Other $21,241 $21,241 Functional Cost $21,277 $21,241 $36 Reallocate Admin ($21,241) $7,189 $12,838 $47 $1,167 Allocable Costs $21,277 $7,225 $12,838 $47 $1,167 2nd Allocation $21,277 $7,225 $12,838 $47 $1,167 Total allocated $3,497,663 $1,184,959 $2,112,814 $7,806 $192,084

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 201
Schedule 18.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.738 % $8,686 $8,686 $67 $8,753 Facilities Maintenance 500 1.229 % $14,477 $14,477 $14,477 Streets Maintenance 1,100 2.704 % $31,849 $31,849 $246 $32,095 Stormwater and Flood Control 614 1.509 % $17,777 $17,777 $138 $17,915 Traffic Signals & Lighting 200 0.492 % $5,791 $5,791 $45 $5,836 Transportation/Plan Engineering 600 1.475 % $17,372 $17,372 $17,372 Recreation Administration 400 0.983 % $11,581 $11,581 $90 $11,671Recreation Facilities 100 0.246 % $2,895 $2,895 $22 $2,917 Youth Services 200 0.492 % $5,791 $5,791 $45 $5,836 Community Services 200 0.492 % $5,791 $5,791 $45 $5,836 Ranger Program 300 0.738 % $8,686 $8,686 $67 $8,753 Aquatics 100 0.246 % $2,895 $2,895 $22 $2,917 Golf Course 400 0.983 % $11,581 $11,581 $90 $11,671 Police Administration 650 1.598 % $18,820 $18,820 $146 $18,966 Patrol 4,300 10.571 % $124,499 $124,499 $963 $125,462 Investigations 1,700 4.179 % $49,221 $49,221 $381 $49,602 Police Support Services 1,900 4.671 % $55,011 $55,011 $426 $55,437 Neighborhood Services 100 0.246 % $2,895 $2,895 $22 $2,917 Traffic Safety 400 0.983 % $11,581 $11,581 $90 $11,671 Fire Administration 400 0.983 % $11,581 $11,581 $90 $11,671 Emergency Response 4,500 11.063 % $130,290 $130,290 $1,008 $131,298 Hazard Prevention 550 1.352 % $15,924 $15,924 $123 $16,047 FD601 Water Fund 3,209 7.889 % $92,911 $92,911 $719 $93,630 FD602 Sewer Fund 3,269 8.036 % $94,648 $94,648 $732 $95,380 FD621Transit Fund 300 0.738 % $8,686 $8,686 $67 $8,753 FD705 Whale Rock Fund 400 0.983 % $11,581 $11,581 $90 $11,671 City Administration 400 0.983 % $11,581 $11,581 $11,581 Economic Development 100 0.246 % $2,895 $2,895 $22 $2,917 Natural Resource Protection 300 0.738 % $8,686 $8,686 $67 $8,753 Community Promotion 25 0.061 % $724 $724 $6 $730 City Attorney 300 0.738 % $8,686 $8,686 $8,686 City Clerk 400 0.983 % $11,581 $11,581 $11,581 Finance 1,300 3.196 % $37,639 $37,639 $37,639 Network Services 750 1.844 % $21,715 $21,715 $21,715 Information Services 825 2.028 % $23,886 $23,886 $23,886 Human Resources 600 1.475 % $17,372 $17,372 $17,372 Community Development Admin 500 1.229 % $14,477 $14,477 $112 $14,589 Building and Safety 1,150 2.827 % $33,296 $33,296 $258 $33,554 Public Works Administration 600 1.475 % $17,372 $17,372 $17,372 Parks Maintenance 1,200 2.950 % $34,744 $34,744 $269 $35,013 Swim Center Maintenance 100 0.246 % $2,895 $2,895 $22 $2,917

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 202
Schedule 18.004
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Apparatus Service 200 0.492 % $5,791 $5,791 $45 $5,836 Fleet 450 1.106 % $13,029 $13,029 $13,029 FD611 Parking Fund 900 2.213 % $26,058 $26,058 $202 $26,260 CIP Project Engineering 1,500 3.688 % $43,430 $43,430 $43,430 Development Review 1,300 3.196 % $37,639 $37,639 $291 $37,930 City Council 500 1.229 % $14,477 $14,477 $112 $14,589 Tourism and Bid Promotion 175 0.430 % $5,067 $5,067 $39 $5,106 Community Services Group 200 0.492 % $5,791 $5,791 $5,791 Housing Policy/Homelessness 100 0.246 % $2,895 $2,895 $22 $2,917 Solid Waste Recycling 110 0.270 % $3,188 $3,188 $24 $3,212 Total 40,677 100.000 % $1,177,734 $1,177,734 $7,225 $1,184,959 (A) Alloc basis: Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: Staffing Summaries

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
Workers Comp Premiums
Detail page 203
Schedule 18.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.738 % $15,488 $15,488 $119 $15,607 Facilities Maintenance 500 1.229 % $25,813 $25,813 $25,813 Streets Maintenance 1,100 2.704 % $56,788 $56,788 $438 $57,226 Stormwater and Flood Control 614 1.509 % $31,698 $31,698 $244 $31,942 Traffic Signals & Lighting 200 0.492 % $10,325 $10,325 $80 $10,405 Transportation/Plan Engineering 600 1.475 % $30,975 $30,975 $30,975 Recreation Administration 400 0.983 % $20,650 $20,650 $159 $20,809 Recreation Facilities 100 0.246 % $5,163 $5,163 $40 $5,203 Youth Services 200 0.492 % $10,325 $10,325 $80 $10,405 Community Services 200 0.492 % $10,325 $10,325 $80 $10,405 Ranger Program 300 0.738 % $15,488 $15,488 $119 $15,607 Aquatics 100 0.246 % $5,163 $5,163 $40 $5,203 Golf Course 400 0.983 % $20,650 $20,650 $159 $20,809 Police Administration 650 1.598 % $33,557 $33,557 $259 $33,816 Patrol 4,300 10.571 % $221,990 $221,990 $1,712 $223,702 Investigations 1,700 4.179 % $87,764 $87,764 $677 $88,441 Police Support Services 1,900 4.671 % $98,089 $98,089 $756 $98,845 Neighborhood Services 100 0.246 % $5,163 $5,163 $40 $5,203 Traffic Safety 400 0.983 % $20,650 $20,650 $159 $20,809 Fire Administration 400 0.983 % $20,650 $20,650 $159 $20,809 Emergency Response 4,500 11.063 % $232,315 $232,315 $1,791 $234,106 Hazard Prevention 550 1.352 % $28,394 $28,394 $219 $28,613 FD601 Water Fund 3,209 7.889 % $165,667 $165,667 $1,277 $166,944 FD602 Sewer Fund 3,269 8.036 % $168,764 $168,764 $1,301 $170,065 FD621Transit Fund 300 0.738 % $15,488 $15,488 $119 $15,607 FD705 Whale Rock Fund 400 0.983 % $20,650 $20,650 $159 $20,809 City Administration 400 0.983 % $20,650 $20,650 $20,650 Economic Development 100 0.246 % $5,163 $5,163 $40 $5,203 Natural Resource Protection 300 0.738 % $15,488 $15,488 $119 $15,607 Community Promotion 25 0.061 % $1,291 $1,291 $10 $1,301 City Attorney 300 0.738 % $15,488 $15,488 $15,488 City Clerk 400 0.983 % $20,650 $20,650 $20,650 Finance 1,300 3.196 % $67,113 $67,113 $67,113 Network Services 750 1.844 % $38,719 $38,719 $38,719 Information Services 825 2.028 % $42,591 $42,591 $42,591 Human Resources 600 1.475 % $30,975 $30,975 $30,975 Community Development Admin 500 1.229 % $25,813 $25,813 $199 $26,012 Building and Safety 1,150 2.827 % $59,369 $59,369 $458 $59,827 Public Works Administration 600 1.475 % $30,975 $30,975 $30,975 Parks Maintenance 1,200 2.950 % $61,951 $61,951 $478 $62,429 Swim Center Maintenance 100 0.246 % $5,163 $5,163 $40 $5,203

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
Workers Comp Premiums
Detail page 204
Schedule 18.005
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Apparatus Service 200 0.492 % $10,325 $10,325 $80 $10,405 Fleet 450 1.106 % $23,232 $23,232 $23,232 FD611 Parking Fund 900 2.213 % $46,463 $46,463 $358 $46,821 CIP Project Engineering 1,500 3.688 % $77,438 $77,438 $77,438 Development Review 1,300 3.196 % $67,113 $67,113 $517 $67,630 City Council 500 1.229 % $25,813 $25,813 $199 $26,012 Tourism and Bid Promotion 175 0.430 % $9,034 $9,034 $70 $9,104 Community Services Group 200 0.492 % $10,325 $10,325 $10,325 Housing Policy/Homelessness 100 0.246 % $5,163 $5,163 $40 $5,203 Solid Waste Recycling 110 0.270 % $5,679 $5,679 $44 $5,723 Total 40,677 100.000 % $2,099,976 $2,099,976 $12,838 $2,112,814 (A) Alloc basis: Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: Staffing Summaries

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
Liability Claims
Detail page 205
Schedule 18.006
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 3,222 8.963 % $695 $695 $4 $699 FD602 Sewer Fund 32,727 91.037 % $7,064 $7,064 $43 $7,107 Total 35,949 100.000 % $7,759 $7,759 $47 $7,806 (A) Alloc basis: Direct to Water, Sewer and Parking FundsSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
General Fund Liab Claims
Detail page 206
Schedule 18.007
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 $4 $493 Cultural Activities 332,351 0.491 % $938 $938 $8 $946 Economic Development 588,878 0.870 % $1,662 $1,662 $13 $1,675 Natural Resource Protection 646,613 0.956 % $1,825 $1,825 $15 $1,840 Community Promotion 417,721 0.617 % $1,179 $1,179 $9 $1,188 City Attorney 964,100 1.425 % $2,721 $2,721 $2,721 City Clerk 567,513 0.839 % $1,602 $1,602 $1,602 Finance 1,795,348 2.654 % $5,067 $5,067 $5,067 Network Services 2,856,721 4.223 % $8,062 $8,062 $8,062 Information Services 1,105,991 1.635 % $3,121 $3,121 $3,121 Finance Support Services 133,712 0.198 % $377 $377 $377 Human Resources 1,363,656 2.016 % $3,848 $3,848 $3,848 Wellness Program 9,226 0.014 % $26 $26 $26 Community Development Admin 901,725 1.333 % $2,545 $2,545 $20 $2,565 Commissions & Committees 15,291 0.023 % $43 $43 $43 Development Review 2,507,040 3.706 % $7,075 $7,075 $57 $7,132 Building and Safety 2,506,262 3.705 % $7,073 $7,073 $57 $7,130 Public Works Administration 606,828 0.897 % $1,713 $1,713 $1,713 Parks Maintenance 2,926,873 4.327 % $8,260 $8,260 $66 $8,326 Swim Center Maintenance 449,101 0.664 % $1,267 $1,267 $10 $1,277 Urban Forest Services 449,130 0.664 % $1,268 $1,268 $10 $1,278 Facilities Maintenance 1,231,266 1.820 % $3,475 $3,475 $3,475 Streets Maintenance 1,313,626 1.942 % $3,707 $3,707 $30 $3,737 Stormwater and Flood Control 944,270 1.396 % $2,665 $2,665 $21 $2,686 Traffic Signals & Lighting 553,073 0.818 % $1,561 $1,561 $13 $1,574 Fleet 1,011,969 1.496 % $2,856 $2,856 $2,856 City Administration 1,115,952 1.650 % $3,149 $3,149 $3,149 Transportation/Plan Engineering 891,289 1.318 % $2,515 $2,515 $2,515 Recreation Administration 759,597 1.123 % $2,144 $2,144 $17 $2,161 Recreation Facilities 234,614 0.347 % $662 $662 $5 $667 Youth Services 971,662 1.436 % $2,742 $2,742 $22 $2,764 Community Services 384,912 0.569 % $1,086 $1,086 $9 $1,095 Ranger Program 508,601 0.752 % $1,435 $1,435 $12 $1,447 Aquatics 579,746 0.857 % $1,636 $1,636 $13 $1,649 Golf Course 599,587 0.886 % $1,692 $1,692 $14 $1,706 Police Administration 1,469,923 2.173 % $4,148 $4,148 $33 $4,181 Patrol 9,753,373 14.417 % $27,525 $27,525 $221 $27,746 Investigations 2,923,797 4.322 % $8,251 $8,251 $66 $8,317 Police Support Services 2,381,005 3.520 % $6,720 $6,720 $54 $6,774 Neighborhood Services 228,265 0.337 % $644 $644 $5 $649 Traffic Safety 862,135 1.274 % $2,433 $2,433 $20 $2,453

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
General Fund Liab Claims
Detail page 207
Schedule 18.007
2021
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Administration 1,258,603 1.860 % $3,552 $3,552 $29 $3,581 Emergency Response 11,494,300 16.991 % $32,439 $32,439 $261 $32,700 Hazard Prevention 735,525 1.087 % $2,076 $2,076 $17 $2,093 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 % $1,064 $1,064 $9 $1,073 Finance Non Departmental 292,146 0.432 % $824 $824 $7 $831 Human Relations 579,489 0.857 % $1,635 $1,635 $13 $1,648 CIP Project Engineering 2,269,244 3.354 % $6,404 $6,404 $6,404 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 $3 $340 Parking Admin 9,386 0.012 % $27 $27 $27 Total 67,649,766 100.000 % $190,917 $190,917 $1,167 $192,084 (A) Alloc basis: Total Expenditures by General Fund DepartmentSource:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 208
Schedule 18.008
2021
Total Risk Management Workers Comp Premiums Liability Claims General Fund Liab Claims City Administration $35,380 $11,581 $20,650 $3,149 Community Services Group $17,008 $5,791 $10,325 $892 City Attorney $26,895 $8,686 $15,488 $2,721 City Clerk $33,833 $11,581 $20,650 $1,602 Finance $109,819 $37,639 $67,113 $5,067 Network Services $68,496 $21,715 $38,719 $8,062 Information Services $69,598 $23,886 $42,591 $3,121 Finance Support Services $377 $377 Human Resources $52,195 $17,372 $30,975 $3,848 Risk Management $5 $5 Wellness Program $26 $26 Public Works Administration $50,060 $17,372 $30,975 $1,713 Facilities Maintenance $43,765 $14,477 $25,813 $3,475 Fleet $39,117 $13,029 $23,232 $2,856 CIP Project Engineering $127,272 $43,430 $77,438 $6,404 Transportation/Plan Engineering $50,862 $17,372 $30,975 $2,515 City Council $41,094 $14,589 $26,012 $493 Cultural Activities $946 $946 Economic Development $9,795 $2,917 $5,203 $1,675 Natural Resource Protection $26,200 $8,753 $15,607 $1,840 Tourism and Bid Promotion $14,210 $5,106 $9,104 Community Promotion $3,219 $730 $1,301 $1,188 Finance Non Departmental $831 $831 Community Development Admin $43,166 $14,589 $26,012 $2,565 Commissions & Committees $43 $43 Development Review $112,692 $37,930 $67,630 $7,132 Building and Safety $100,511 $33,554 $59,827 $7,130 Human Relations $1,648 $1,648 Housing Policy/Homelessness $8,120 $2,917 $5,203 Parks Maintenance $105,768 $35,013 $62,429 $8,326 Swim Center Maintenance $9,397 $2,917 $5,203 $1,277 Urban Forest Services $25,638 $8,753 $15,607 $1,278 Streets Maintenance $93,058 $32,095 $57,226 $3,737 Traffic Signals & Lighting $17,815 $5,836 $10,405 $1,574 Parking Admin $27 $27 Stormwater and Flood Control $52,543 $17,915 $31,942 $2,686 Water Administration/Engineering $5 $5 Solid Waste Recycling $9,275 $3,212 $5,723 $340 Recreation Administration $34,641 $11,671 $20,809 $2,161 Recreation Facilities $8,787 $2,917 $5,203 $667

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 209
Schedule 18.008
2021
Total Risk Management Workers Comp Premiums Liability Claims General Fund Liab Claims Youth Services $19,005 $5,836 $10,405 $2,764 Community Services $17,336 $5,836 $10,405 $1,095 Ranger Program $25,807 $8,753 $15,607 $1,447 Aquatics $9,769 $2,917 $5,203 $1,649 Golf Course $34,186 $11,671 $20,809 $1,706 Police Administration $56,963 $18,966 $33,816 $4,181 Patrol $376,910 $125,462 $223,702 $27,746 Investigations $146,360 $49,602 $88,441 $8,317 Police Support Services $161,056 $55,437 $98,845 $6,774 Neighborhood Services $8,769 $2,917 $5,203 $649 Traffic Safety $34,933 $11,671 $20,809 $2,453 Fire Administration $36,061 $11,671 $20,809 $3,581 Emergency Response $398,104 $131,298 $234,106 $32,700 Hazard Prevention $46,753 $16,047 $28,613 $2,093 Training Services $235 $235 Fire Apparatus Service $17,314 $5,836 $10,405 $1,073 Fire Station $109 $109 Disaster Assistance $110 $110 FD601 Water Fund $261,273 $93,630 $166,944 $699 FD602 Sewer Fund $272,552 $95,380 $170,065 $7,107 FD611 Parking Fund $73,081 $26,260 $46,821 FD621Transit Fund $24,360 $8,753 $15,607 FD705 Whale Rock Fund $32,480 $11,671 $20,809 Total $3,497,663 $1,184,959 $2,112,814 $7,806 $192,084

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

SCHEDULE 19.01

NATURAL RESOURCES PROTECTION
(Utility Services)

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

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

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Natural Resources Protection (Utility Services)
Costs to be allocated
Detail page 211
Schedule 19.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $646,613 $646,613 Total to be allocated $646,613 $646,613

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Natural Resources Protection (Utility Services)
Schedule of costs to be
allocated by function
Detail page 212
Schedule 19.003
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

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Natural Resources Protection (Utility Services)
Detail allocation of
Program Support
Detail page 213
Schedule 19.004
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:

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Natural Resources Protection (Utility Services)
Departmental Cost
Allocation Summary
Detail page 214
Schedule 19.005
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

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

SCHEDULE 20.01

ENGINEERING DEVELOPMENT REVIEW
(Utility Services)

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

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

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

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

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Eng Dev Review (Utility Services)
Costs to be allocated
Detail page 216
Schedule 20.002
2021
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:Total to be allocated

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Eng Dev Review (Utility Services)
Schedule of costs to be
allocated by function
Detail page 217
Schedule 20.003
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

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Eng Dev Review (Utility Services)
Detail allocation of
Utility Services
Detail page 218
Schedule 20.004
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

IVA/Cap95
04/26/22
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Eng Dev Review (Utility Services)
Departmental Cost
Allocation Summary
Detail page 219
Schedule 20.005
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

2022-23 Cost Allocation Plan
Exhibit BLabor Rates

COMMUNITY DEVELOPMENT LABOR RATES
Source: 02/03/2022 Salary Schedule
Regular Paid Hourly
Top of the Step Annual Benefit Total Productive Hourly BillingBiweekly Salar# of Pay Period * Salary Rate Compensation Hours Rate Citywide ** Program Rate Programs Managed by Community DevelopmentOperations SupportDirector of Community Development $ 7,028 26 $182,728 58.26% $289,192 1,703 $169.86 47.5% 0.0% $250.54 Administrative Analyst 3,302 26 $85,852 58.26% $135,872 1,703 $79.81 47.5% 0.0% $117.71 Supervising Administrative Assistant 2,591 26 $67,366 58.26% $106,616 1,703 $62.62 47.5% 0.0% $92.37Planning Dep Dir -CDD - City Planner 5,660 26 $147,160 58.26% $232,901 1,703 $136.80 47.5% 18.6% $239.29 Associate Planner 3,314 26 $86,164 58.26% $136,366 1,703 $80.10 47.5% 18.6% $140.11Assistant Planner 3,448 26 $89,648 58.26% $141,880 1,703 $83.34 47.5% 18.6% $145.77 Senior Planner 4,213 26 $109,538 58.26% $173,359 1,703 $101.83 47.5% 18.6% $178.12Housing Policy and Programs Manager 4,213 26 $109,538 58.26% $173,359 1,703 $101.83 47.5% 18.6% $178.12Homelessness Response Manager 4,013 26 $104,338 58.26% $165,129 1,703 $96.99 47.5% 18.6% $169.66Housing Coordinator 3,448 26 $89,648 58.26% $141,880 1,703 $83.34 47.5% 18.6% $145.77 Administrative Assistant III 2,396 26 $62,296 58.26% $98,592 1,703 $57.91 47.5% 18.6% $101.30 Cannabis Business Coordinator 3,448 26 $89,648 58.26% $141,880 1,703 $83.34 47.5% 18.6% $145.77Special Projects Manager 4,013 26 $104,338 58.26% $165,129 1,703 $96.99 47.5% 18.6% $169.66Permit Technician II 2,396 26 $62,296 58.26% $98,592 1,703 $57.91 47.5% 18.6% $101.30Building & Safety Building Permit Services Supervisor 3,821 26 $99,346 58.26% $157,228 1,703 $92.35 14.2% 18.0% $124.44 Deputy Building Official 4,972 26 $129,272 58.26% $204,590 1,703 $120.17 14.2% 18.0% $161.93Fire Marshall Chief Building Official 5,290 26 $137,540 58.26% $217,676 1,703 $127.86 14.2% 18.0% $172.28 Administrative Assistant III 2,396 26 $62,296 58.26% $98,592 1,703 $57.91 14.2% 18.0% $78.03 Permit Technician II 2,396 26 $62,296 58.26% $98,592 1,703 $57.91 14.2% 18.0% $78.03Code Enforcement Technician II 2,396 26 $62,296 58.26% $98,592 1,703 $57.91 14.2% 18.0% $78.03Code Enforcement Officer II 3,273 26 $85,098 58.26% $134,679 1,703 $79.11 14.2% 18.0% $106.59Code Enforcement Supervisor 3,821 26 99,346 58.26% $157,228 1,703 $92.35 14.2% 18.0% $124.44 Plans Examiner 3,448 26 89,648 58.26% $141,880 1,703 $83.34 14.2% 18.0% $112.29Building Inspector II 3,273 26 85,098 58.26% $134,679 1,703 $79.11 14.2% 18.0% $106.59 Indirect Cost Rate

COMMUNITY DEVELOPMENT LABOR RATES
Source: 02/03/2022 Salary Schedule
Regular Paid Hourly
Top of the Step Annual Benefit Total Productive Hourly BillingBiweekly Salar# of Pay Period * Salary Rate Compensation Hours Rate Citywide ** Program Rate Indirect Cost Rate
Programs Managed by Public Works Regular Paid Hourly
Annual Benefit Total Productive Hourly Billing
* Salary Rate Compensation Hours Rate Citywide ** Program Rate EngineeringSupervising Civil Engineer 4,645 26 120,770 $ 58.26% 191,135 $ 1,703 112.27 $ 26.0% 0% $141.42 Senior Civil Engineer 4,213 26 109,538 $ 58.26% 173,359 $ 1,703 101.83 $ 26.0% 0% $128.27Engineering Inspector IV 3,926 26 102,076 $ 58.26% 161,549 $ 1,703 94.89 $ 26.0% 0% $119.53Engineer III 3,926 26 102,076 $ 58.26% 161,549 $ 1,703 94.89 $ 26.0% 0% $119.53Engineering Technician III 2,874 26 74,724 $ 58.26% 118,261 $ 1,703 69.46 $ 26.0% 0% $87.50 Administrative Assistant III 2,276 26 59,176 $ 58.26% 93,654 $ 1,703 55.01 $ 26.0% 0% $69.30 Construction Engineering Manager 4,645 26 120,770 $ 58.26% 191,135 $ 1,703 112.27 $ 26.0% 0% $141.42Programs Managed by AdministrationEconomic DevelopmentEconomic Development Manager 4,645 26 120,770 $ 58.26% 191,135 $ 1,703 112.27 $ 28.6% 0.0% $144.37Natural Resource ProtectionSustainability and Natural Resources Official 4,972 26 129,272 $ 58.26% 204,590 $ 1,703 120.17 $ 28.6% 0.0% 154.53 $ Sustainability Manager 4,013 26 104,338 $ 58.26% 165,129 $ 1,703 96.99 $ 28.6% 0.0% 124.72 $ City Biologist 4,013 26 104,338 $ 58.26% 165,129 $ 1,703 96.99 $ 28.6% 0.0% 124.72 $ * Represents top step in range.
** Public works and city administration costs are allocated as part of the citywide rate.

Indirect Cost Rate
52 Page 987 of 1294

PUBLIC SAFETY - FIRE LABOR RATES
Source: 02/03/2022 Salary Schedule
Regular Paid Hourly
Top of the Step Annual Benefit Total Productive Hourly Indirect Cost Rate BillingBiweekly Salary # of Pay Periods * Salary Rate Compensation Hours Rate Citywide ** Program Rate OperationsBattalion Chief $ 5,980 26 $155,480 91.64% $297,969 2,532 $117.69 15.4% 10.9% $150.72 Deputy Fire Chief $ 6,405 26 $166,530 91.64% $319,146 2,532 126.05 15.4% 10.9% 161.43 Fire Captain $ 4,560 26 $118,560 91.64% $227,214 2,532 89.74 15.4% 10.9% 114.93 Fire Engineer $ 3,902 26 $101,452 91.64% $194,427 2,532 76.79 15.4% 10.9% 98.34 Fire Engineer/EMT $ 4,370 26 $113,620 91.64% $217,747 2,532 86.00 15.4% 10.9% 110.14Firefighter $ 3,603 26 $93,678 91.64% $179,529 2,532 70.91 15.4% 10.9% 90.81 Firefighter/EMT $ 4,035 26 $104,910 91.64% $201,054 2,532 79.41 15.4% 10.9% 101.70 Fire Marshal Chief Building Official $ 5,290 26 $137,540 90.08% $261,439 1,703 153.52 15.4% 10.9% 196.59 Fire Inspector III $ 3,783 26 $98,358 90.08% $186,961 1,703 109.78 15.4% 10.9% 140.59 Hazardous Materials Coordinator $ 4,525 26 $117,650 90.08% $223,632 1,703 131.32 15.4% 10.9% 168.16 SupportFire Chief $ 7,361 26 $191,386 90.24% $364,102 1,703 213.80 15.4% 0.0% 246.79Mechanic Helper $ 2,052 26 $53,352 52.35% $81,280 1,703 47.73 15.4% 0.0% 55.09Fire Vehicle Mechanic $ 3,849 26 $100,074 52.35% $152,459 1,703 89.52 15.4% 0.0% 103.34 Administrative Assistant III $ 2,396 26 $62,296 58.26% $98,592 1,703 57.89 15.4% 0.0% 66.83 Senior Administrative Analyst $ 3,639 26 $94,614 58.26% $149,739 1,703 87.93 15.4% 0.0% 101.49 * Represents top step in range.** Program indirect costs are not allocated to support positions.

LEISURE, CULTURAL & SOCIAL SERVICES LABOR RATE
S
Source: 02/03/2022 Salary Schedule
Regular Paid Hourly
Top of the Step Annual Benefit Total Productive Hourly Billing Biweekly Salary# of Pay Periods * Salary Rate Compensation Hours Rate Citywide ** Program Rate Programs Managed by Parks & RecreationRecreation ProgramsDirector of Parks & Recreation $ 7,028 26 $182,728 58.26% $289,192 1,703 $169.86 34.7% 0.0% $228.83 Recreation Manager $ 3,821 26 $99,346 58.26% $157,228 1,703 $92.35 34.7% 0.0% $124.41 Youth Services Specialist $ 2,161 26 $56,186 58.26% $88,922 1,703 $52.23 34.7% 0.0% $70.36 Recreation Coordinator $ 2,591 26 $67,366 58.26% $106,616 1,703 $62.62 34.7% 0.0% $84.36Recreation Supervisor $ 3,302 26 $85,852 58.26% $135,872 1,703 $79.81 34.7% 0.0% $107.51Ranger Maintenance Worker II $ 2,161 26 $56,186 58.26% $88,922 1,703 $52.23 34.7% 0.0% $70.36 Administrative Analyst $ 3,302 26 $85,852 58.26% $135,872 1,703 $79.81 34.7% 0.0% $107.51Administrative Assistant III $ 2,396 26 $62,296 58.26% $98,592 1,703 $57.91 34.7% 0.0% $78.01 Golf Maint Crew Coordinator $ 2,591 26 $67,366 58.26% $106,616 1,703 $62.62 25.2% 0.0% $78.42 Programs Managed by Public WorksParks & Landscape MaintenanceParks Maintenance Supervisor $ 3,639 26 $94,614 58.26% $149,739 1,703 $87.95 25.5% 0.0% 110.42Parks Maintenance Specialist $ 2,524 26 $65,624 58.26% $103,859 1,703 $61.00 25.5% 0.0% 76.59 Parks Crew Coordinator $ 2,805 26 $72,930 58.26% $115,422 1,703 $67.80 25.5% 0.0% 85.11 Maintenance Worker III-Parks $ 2,276 26 $59,176 58.26% $93,654 1,703 $55.01 25.5% 0.0% 69.06 Urban Forester $ 2,805 26 $72,930 58.26% $115,422 1,703 $67.80 25.5% 0.0% 85.11 Urban Forest Sup/Arborist $ 3,639 26 $94,614 58.26% $149,739 1,703 $87.95 25.5% 0.0% 110.42 * Represents top step in range.** Recreation and public works administration costs are allocated as part of the citywide rate.

Indirect Cost Rate

PUBLIC SAFETY - POLICE LABOR RATES
Source: 02/03/2022 Salary Schedule
Regular Paid Hourly
Top of the Step Annual Benefit Total Productive Hourly BillingBiweekly Salary # of Pay Periods * Salary Rate Compensation Hours Rate Citywide ** Program Rate OperationsPolice Officer *** $ 4,571 26 $125,097 89.47% $237,017 1,816 $130.52 19.6% 27.4% $198.86 Police Sergeant $ 5,311 26 $138,086 89.47% $261,627 1,816 $144.07 19.6% 27.4% $219.50 Police Lieutenant $ 6,109 26 $158,834 89.47% $300,937 1,816 $165.71 19.6% 27.4% $252.48Police Field Services Technician*** $ 3,272 26 $89,547 89.23% $169,450 1,703 $99.50 19.6% 27.4% $151.60Evidence Technician $ 4,478 26 $116,428 89.23% $220,317 1,703 $129.37 19.6% 27.4% $197.11 Property and Evidence Technician $ 3,101 26 $80,626 89.23% $152,569 1,703 $89.59 19.6% 27.4% $136.50 Lead Propery and Evidence Technician $ 3,403 26 $88,478 89.23% $167,427 1,703 $98.31 19.6% 27.4% $149.79 Neighborhood Outreach Manager $ 3,821 26 $99,346 51.59% $150,595 1,703 $88.43 19.6% 27.4% $134.73 SupportPolice Chief $ 8,393 26 $218,218 89.47% $413,450 1,703 $242.78 19.6% 0.0% 290.36 Police Captain $ 7,028 26 $182,728 89.47% $346,208 1,703 $203.29 19.6% 0.0% 243.14 Communications Manager $ 4,557 26 $118,482 51.59% $179,602 1,703 $105.46 19.6% 0.0% 126.13 Communications Supervisor $ 3,933 26 $102,258 51.59% $155,009 1,703 $91.02 19.6% 0.0% 108.86 Communications Technician $ 3,420 26 $88,920 51.59% $134,791 1,703 $79.15 19.6% 0.0% 94.66 Records Clerk II *** $ 2,788 26 $74,394 51.59% $112,772 1,703 $66.22 19.6% 0.0% 79.20 Lead Records Clerk $ 3,101 26 $80,626 51.59% $122,218 1,703 $71.77 19.6% 0.0% 85.83 Records Supervisor $ 3,541 26 $92,066 51.59% $139,559 1,703 $81.95 19.6% 0.0% 98.01 Senior Administrative Analyst $ 3,639 26 $94,614 51.59% $143,422 1,703 $84.22 19.6% 0.0% 100.72 Data Analyst $ 3,302 26 $85,852 51.59% $130,140 1,703 $76.42 19.6% 0.0% 91.40 Administrative Analyst $ 3,302 26 $85,852 51.59% $130,140 1,703 $76.42 19.6% 0.0% 91.40Administrative Assistant III $ 2,396 26 $62,296 51.59% $94,432 1,703 $55.45 19.6% 0.0% 66.32 Indirect Cost Rate

TRANSPORTATION LABOR RATES
Source: 02/03/2022 Salary Schedule
Regular Paid Hourly
Top of the Step Annual Benefit Total Productive Hourly Indirect Cost Rate Billing Biweekly Salar# of Pay Period * Salary Rate Compensation Hours Rate Citywide ** Program Rate Transportation Planning & EngineeringSupervising Civil Engineer $ 4,645 26 120,770.00 $ 58.26% 191,134.78 $ 1,816 $105.25 26.9% 0.0% 133.57 $ Transportion Manager $ 4,645 26 120,770.00 $ 58.26% 191,134.78 $ 1,816 $105.25 26.9% 0.0% 133.57 $ Permit Technician II $ 2,161 26 56,186.00 $ 58.26% 88,921.91 $ 1,816 $48.97 26.9% 0.0% 62.14 $ Planner Engineer III $ 3,926 26 102,076.00 $ 58.26% 161,549.01 $ 1,816 $88.96 26.9% 0.0% 112.89 $ Streets, Creek & Flood ProtectionStreets Maintenance Supervisor $ 3,639 26 94,614.00 $ 58.26% 149,739.39 $ 1,816 $82.46 41.9% 0.0% 117.00 $ Equipment Operator $ 2,335 26 60,710.00 $ 58.26% 96,081.74 $ 1,816 $52.91 41.9% 0.0% 75.08 $ Streets Crew Coordinator $ 2,805 26 72,930.00 $ 58.26% 115,421.54 $ 1,816 $63.56 41.9% 0.0% 90.19 $ Street Maintenance Operator $ 2,524 26 65,624.00 $ 58.26% 103,858.81 $ 1,816 $57.19 41.9% 0.0% 81.15 $ Signal & Streetlight Technician $ 2,874 26 74,724.00 $ 58.26% 118,260.78 $ 1,816 $65.12 41.9% 0.0% 92.41 $ ParkingParking Program Manager $ 4,213 26 109,538.00 $ 58.26% 173,358.62 $ 1,816 $95.46 40.9% 0.0% 134.53 $ Parking Enforcement Officer II $ 2,396 26 62,296.00 $ 58.26% 98,591.80 $ 1,816 $54.29 40.9% 0.0% 76.51 $ Parking Services Supervisor $ 3,302 26 85,852.00 $ 58.26% 135,872.34 $ 1,816 $74.82 40.9% 0.0% 105.44 $ Parking Coordinator $ 2,591 26 67,366.00 $ 58.26% 106,615.76 $ 1,816 $58.71 40.9% 0.0% 82.73 $ Administrative Assistant III $ 2,396 26 62,296.00 $ 58.26% 98,591.80 $ 1,816 $54.29 40.9% 0.0% 76.51 $ Supervising Administrative Assistant $ 2,591 26 67,366.00 $ 58.26% 106,615.76 $ 1,816 $58.71 40.9% 0.0% 82.73 $ Parking Meter Repair Worker $ 2,276 26 59,176.00 $ 58.26% 93,653.98 $ 1,816 $51.57 40.9% 0.0% 72.68 $ TransitTransit Assistant $ 2,396 26 62,296.00 $ 58.26% 98,591.80 $ 1,816 $54.29 52.8% 0.0% 82.98 $ Transit Coordinator $ 2,591 26 67,366.00 $ 58.26% 106,615.76 $ 1,816 $58.71 52.8% 0.0% 89.73 $ Transit Manager $ 4,213 26 109,538.00 $ 58.26% 173,358.62 $ 1,816 $95.46 52.8% 0.0% 145.90 $ * Represents top step in range.** Public works administration costs are allocated as part of the citywide rate

PUBLIC UTILITIES LABOR RATES
Source: 02/03/2022 Salary Schedule
Regular Paid Hourly
Top of the Step Annual Benefit Total Productive Hourly BillingBiweekly Salary # of Pay Periods * Salary Rate Compensation Hours Rate
Citywide ** Program Rate
Operations
Support
Director of Utilities $ 7,028 26 $182,728 58.26
% $289,192 1,703 $169.86 23.2
% 0.0
% $209.32
Deputy Director of Utilities Engineering and Planning $ 5,660 26 $147,160 58.26 % $232,901 1,703 $136.80 23.2
% 0.0
% $168.58
Dep Dir-Utilities/Water $ 5,660 26 $147,160 58.26
% $232,901 1,703 $136.80 23.2
% 0.0
% $168.58
Dep Dir-Utilities/Wastewater $ 5,660 26 $147,160 58.26
% $232,901 1,703 $136.80 23.2
% 0.0
% $168.58
Business Manager $ 4,213 26 $109,538 58.26
% $173,359 1,703 $101.83 23.2
% 0.0
% $125.48
Utilities Engineer $ 4,213 26 $109,538 58.26
% $173,359 1,703 $101.83 23.2
% 0.0
% $125.48
Utilities Projects Manager $ 4,213 26 $109,538 58.26
% $173,359 1,703 $101.83 23.2
% 0.0
% $125.48
Supervising Administrative Assistant $ 2,591 26 $67,366 58.26 % $106,616 1,703 $62.62 23.2
% 0.0
% $77.17
Utility Billing Assistant $ 2,161 26 $56,186 58.26
% $88,922 1,703 $52.23 23.2
% 0.0
% $64.36
Supervising Utility Billing Assistant $ 2,591 26 $67,366 58.26 % $106,616 1,703 $62.62 23.2
% 0.0
% $77.17
Solid Waste and Recycling
Coordinator $ 3,448 26 $89,648 58.26
% $141,880 1,703 $83.34 23.2
% 0.0
% $102.70
Safety and Technical Training Engineer $ 3,821 26 $99,346 58.26 % $157,228 1,703 $92.35 23.2
% 0.0
% $113.81
Engineer II $ 3,926 26 $102,076 58.26
% $161,549 1,703 $94.89 23.2
% 0.0
% $116.93
Engineering Inspector III $ 3,631 26 $94,406 58.26
% $149,410 1,703 $87.76 23.2
% 0.0
% $108.15
Control Systems Administrator $ 3,631 26 $94,406 58.26
% $149,410 1,703 $87.76 23.2
% 0.0
% $108.15
Administrative Analyst $ 3,302 26 $85,852 58.26
% $135,872 1,703 $79.81 23.2
% 0.0
% $98.35
Administrative Assistant III $ 2,396 26 $62,296 58.26
% $98,592 1,703 $57.91 23.2
% 0.0
% $71.36
Water
Services
Water Distribution Supervisor $ 4,013 26 $104,338 58.26 % $165,129 1,703 $96.99 23.2
% 0.0
% 119.52
Water Distribution
Chief Operator $ 3,448 26 $89,648 58.26
% $141,880 1,703 $83.34 23.2
% 0.0
% 102.70
Water Distribution System
Operator $ 3,151 26 $81,926 58.26
% $129,659 1,703 $76.16 23.2
% 0.0
% 93.85
Water Resources Program Manager $ 4,013 26 $104,338 58.26 % $165,129 1,703 $96.99 23.2
% 0.0
% 119.52
Water Resources Technician $ 2,874 26 $74,724 58.26
% $118,261 1,703 $69.46 23.2
% 0.0
% 85.60
Water Treatment
Chief Maint Tech $ 3,678 26 $95,628 58.26
% $151,344 1,703 $88.90 23.2
% 0.0
% 109.55
Underground Utilities Locator $ 2,396 26 $62,296 58.26
% $98,592 1,703 $57.91 23.2
% 0.0
% 71.36
Water Treatment Plant Supervisor $ 4,424 26 $115,024 58.26 % $182,041 1,703 $106.93 23.2
% 0.0
% 131.77
Water Treatment Plant
Operator $ 3,594 26 $93,444 58.26
% $147,888 1,703 $86.87 23.2
% 0.0
% 107.05
Water Treatment Plant
Chief Operator $ 3,875 26 $100,750 58.26
% $159,450 1,703 $93.66 23.2
% 0.0
% 115.41
Whale Rock Reservoir Supervisor $ 4,013 26 $104,338 58.26 % $165,129 1,703 $96.99 23.2
% 0.0
% 119.52
Water Supply
Operator $ 3,151 26 $81,926 58.26
% $129,659 1,703 $76.16 23.2
% 0.0
% 93.85
Wastewater
Services
Wastewater
Collection Supervisor $ 4,013 26 $104,338 58.26
% $165,129 1,703 $96.99 23.2
% 0.0
% 119.52
Wastewater
Collection Systems
Operator $ 3,151 26 $81,926 58.26
% $129,659 1,703 $76.16 23.2
% 0.0
% 93.85
Water Res Recovery Facility Supervisor $ 4,424 26 $115,024 58.26 % $182,041 1,703 $106.93 23.2
% 0.0
% 131.77
Water Res Recovery
Chief Maint Tech $ 3,678 26 $95,628 58.26
% $151,344 1,703 $88.90 23.2
% 0.0
% 109.55
Water Res Recovery Maint Technician $ 3,594 26 $93,444 58.26 % $147,888 1,703 $86.87 23.2
% 0.0
% 107.05
Water Res Recovery Facility
Operator $ 3,594 26 $93,444 58.26
% $147,888 1,703 $86.87 23.2
% 0.0
% 107.05
Water Res Recovery
Chief Operator $ 3,875 26 $100,750 58.26
% $159,450 1,703 $93.66 23.2
% 0.0
% 115.41
Laboratory Analyst $ 3,594 26 $93,444 58.26
% $147,888 1,703 $86.87 23.2
% 0.0
% 107.05
Laboratory Manager $ 4,213 26 $109,538 58.26
% $173,359 1,703 $101.83 23.2
% 0.0
% 125.48
Environ
Compliance Inspector $ 3,028 26 $78,728 58.26
% $124,598 1,703 $73.19 23.2
% 0.0
% 90.19
Environ. Programs Manager $ 4,013 26 $104,338 58.26
% $165,129 1,703 $96.99 23.2
% 0.0
% 119.52
* Represents top step in range.
** Program indirect costs are not allocated to support positions.

Indirect Cost Rate

2022-23 Cost Allocation Plan
Exhibit ACost of Services

Appendix A ‐ Cost of Services
Enterprise Cost of Services Allocation Summary‐2020‐21 using 2018‐19 Actual AmountsAllocation Type Water
Enterprise
Sewer
Enterprise Parking  Enterprise
Total
Enterprise
Allocation
Public Safety  239,335 $       216,195 $       $         455,530 Right‐of‐Way Maintenance  597,564 $       449,746 $       $     1,047,309 Direct Credit for Private Sec. ‐ $               (2,837) $          ‐ $                     $            (2,837) Total 836,899 $       663,104 $       ‐ $                     $     1,500,003 Enterprise Cost of Services Allocation Summary‐2021‐22 using 2019‐20 Actual AmountsAllocation Type Water
Enterprise
Sewer
Enterprise Parking  Enterprise
Total
Enterprise
Allocation
Public Safety  230,214 $       223,767 $       $         453,981 Right‐of‐Way Maintenance  564,555 $       431,545 $       ‐ $                     $         996,099 Total 794,769 $       655,311 $       ‐ $                     $     1,450,080 Enterprise Cost of Services Allocation Summary‐2022‐23 using 2020‐21 Actual AmountsAllocation Type Water
Enterprise
Sewer
Enterprise Parking  Enterprise
Total
Enterprise
Allocation
Public Safety  267,776 $       319,332 $       $         587,108 Right‐of‐Way Maintenance 508,802 $       757,056 $       155,413.28 $       $     1,421,271 Total 776,578 $       1,076,388 $   155,413.28 $       $     2,008,379

Item 5g
Department: Parks and Recreation
Cost Center: 7001
For Agenda of: 5/17/2022
Placement: Consent
Estimated Time: N/A
FROM: Greg Avakian, Parks & Recreation Director
Prepared By: Meghan Burger, Recreation Manager
Brendan Pringle, Administrative Analyst
SUBJECT: SOLE SOURCE AUTHORIZATION FOR PURCHASE OF PUBLIC ART

SCULPTURE FOR THE TANK FARM ROUNDABOUT

RECOMMENDATION
Authorize the purchase of a sole-sourced sculpture for placement at the Tank Farm Road roundabout, as recommended by San Luis Obispo Museum of Art, under the scope of the partnership agreement with the City.

DISCUSSION
Background
As part of its Community Partnership Agreement with the San Luis Obispo Museum of Art (SLOMA) (Attachment A), the City recognizes SLOMA as “uniquely qualified to provide the services contemplated” under the agreement, which includes the “coordination of roundabout public art installations,” due to “its intimate knowledge of art, unique connection to the arts community, and its long experience producing and providing cultural art exhibits for the benefit of the community.” In the FY 2021-2023 Financial Plan, the City budgeted $300,000 in FY 2021-22 for the procurement and installation of public art at the center of the new roundabout located at the intersection of Tank Farm Road and Orcutt Road. Based on the specifications outlined by the Public Works Department and the project budget, the art piece, The Greys in Between, was the roundabout sculpture that SLOMA recommended for this roadway project, for the reasons outlined in the sole-source justification form and SLOMA’s City Council Memo (Attachment B).

The reasons for sole-source purchase include: The unique scale, location, and engineering requirements for roundabout art limits the pool of potential art pieces.

SLOMA in serving as the City’s “expert” in public art (permanent and temporary pieces) determined that an evaluation of identified artists and pieces of work was necessary in implementing the acquisition of this first piece of roundabout art. In this instance, they determined that an RFP was not the best method by which to select a piece given the specific requirements. SLOMA did conduct an evaluative process and three other works were considered but based on the project budget, location and space limitations, this piece of work (the physical durability, size, scale and content) was the best for this location and it also is supportive of the City’s DEI Major City Goal.

Item 5g
In conformance with the City’s purchasing policies and Public Art Manual, the detailed sole-source justification form for the purchase of the sculpture was submitted to the Purchasing Analyst for review (Attachment C). It has been determined the sole source request conforms with City policies. Per the Public Art Manual, a sole source authorization from Council is necessary at this time, so that this piece may be procured and installed at the roundabout. If an unanticipated change should occur between now and the purchase of the sculpture, the item will be removed from the sole source list and City staff would request the sole-source authorization for another art piece recommended by SLOMA.

ENVIRONMENTAL REVIEW
Pursuant to the California Environmental Quality Act (CEQA), it can be seen with certainty that there is no possibility that the proposed installation of this roundabout sculpture will have any effect on the environment (General Rule Exemption CEQA Guidelines Sec. 15061(b)(3)).

FISCAL IMPACT
Budgeted: Yes Budget Year: 2021-22
Funding Identified: Yes
Fiscal Analysis:

Funding
Sources
Total Budget
Available
Current
Funding
Request
Remaining
Balance
Annual
Ongoing
Cost
General Fund $ $ $ $
State
Federal
Fees
Other: Public
Art Private
Sector Fund
$300,000 $200,000 $100,000 $0
Total $300,000 $200,000 $100,000 $0
The City has budgeted $300,000 in FY 2021-22 for the procurement and installation of the art piece. With the purchase of the art piece, a balance of $100,000 remains, part of which will be applied toward the professional installation of the piece.

Item 5g

ALTERNATIVES
Do not authorize the sole-source purchase of the sculpture. Staff does not recommend this alternative for the reasons outlined on the sole source justification form.

ATTACHMENTS
A – Community Partnership Agreement with SLOMA
B – SLOMA City Council Memo
C – Approved Sole-Source Justification Form

COMMUNITY PARTNERSHIP AGREEMENT BETWEEN THE CITY OF SAN

LUIS OBISPO AND THE SAN LUIS OBISPO MUSEUM OF ART
This COMMUNITY PARTNERSHIP AGREEMENT, hereinafter referred to as the Agreement, is made and entered into in the City of San Luis Obispo on _______________________________________ by and between the CITY OF SAN LUIS OBISPO, a municipal corporation, hereinafter referred to as CITY, and THE SAN LUIS OBISPO MUSEUM OF ART, a California non-profit organization, hereinafter referred to as SLOMA.

WITNESSETH:

WHEREAS, the CITY and SLOMA desire to continue to encourage public art that respects our past and embraces the future in a collaborative fashion; and WHEREAS, the CITY desires to maintain a mutually beneficial relationship between the CITY and SLOMA as a way to continue to enhance the sense of place and community for residents through the proliferation of public art and education thereof; and WHEREAS, the CITY has determined that partnerships with community organizations to provide shared services to the community are of great benefit and SLOMA has expressed a willingness to continue these shared services, in partnership and in cooperation with the CITY;
WHEREAS, SLOMA is uniquely qualified to provide the services contemplated under this Agreement due to its intimate knowledge of art, unique connection to the arts community, and its long experience producing and providing cultural art exhibits for the benefit of the community.

WHEREAS, SLOMA currently leases certain premises from the City located at 1010 Broad Street, which constitutes a portion of certain real property owned by the City within City limits, commonly known as Mission Plaza and identified as San Luis Obispo County Assessor Parcel No. 002-423-006, as per Lease Agreement No. 1 and the 2010 Lease Agreement incorporated therein. In furtherance of CITY and SLOMA’s common goals and objectives for public art and education, as described herein, CITY also desires to allow for shared use by SLOMA of the lawn area located immediately to the northeast of SLOMA’s existing leased Premises as shown on Exhibit A attached to this Agreement.

NOW THEREFORE, in consideration of their mutual promises, obligations and covenants hereinafter contained, the parties hereto agree as follows:

1. TERM. The term of this Agreement shall be for two (2) years from July 21, 2021 to July 21, 2023.

2. FINANCIAL MANAGEMENT. The CITY and SLOMA agree to a series of terms as outlined below to share in the financial costs associated with public art.

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COMMUNITY PARTNERSHIP AGREEMENT – CITY AND SLOMA Page 2

2.1 PAYMENT TO SLOMA FOR PUBLIC ART SERVICES. The CITY shall compensate SLOMA $60,000 annually, for a total of $120,000, during this the twoyear term of this Agreement.

A. SLOMA shall invoice the CITY once per year of this Agreement for these costs by no later than August 1 each year of this Agreement.

B. The CITY shall remit payment to SLOMA within thirty (30) days from the date of receipt by CITY of an invoice from SLOMA.

3. PUBLIC ART ROLES AND RESPONSIBILITIES. The City of San Luis Obispo Parks and Recreation Director may authorize periodic modifications, within the scope of his/her financial and/or operational authority, to the Roles and Responsibilities as he/she may deem necessary or appropriate to the partnership between the CITY and SLOMA. Any amendment or modifications to the Roles and Responsibilities shall be in writing and may only be made with the mutual consent of both parties.

A. SCOPE OF SERVICES
i. Both parties agree to collaborate on the public art program projects as outlined in the obligations set forth below.
ii. The CITY Public Art Manager and SLOMA staff will meet monthly during the two (2) year term of this Agreement to review the specific public art projects outlined in SLOMA obligations, including marketing and promotion efforts.

B. CITY OBLIGATIONS
i. The CITY will provide access and training to SLOMA relative to the City’s Public Art Policies and Procedures Manual.
ii. The CITY Public Art Manager will continue to manage the Utility Box Art Program.
iii. The CITY Public Art Manager will continue to address maintenance needs of the public art program for the current collection of artwork. iv. The CITY Public Art Manager will continue to manage the private development public art program.
v. The CITY Public Art Manager will set monthly reoccurring meetings with SLOMA Staff during the two (2) year term.
vi. In accordance with paragraph 2 of this Agreement, the CITY shall remit annual payments to SLOMA during the two (2) year term of this Agreement.
vii. The CITY will work with SLOMA on payment to selected Artists upon satisfactory completion of work and receipt of a request for payment; through the Public Art Fund.
viii. The City will continue to hold and manage the Public Art Fund in its sole discretion.

DocuSign Envelope ID: ADDA64E5-4001-4D1C-9D0A-F41CB73FB627

COMMUNITY PARTNERSHIP AGREEMENT – CITY AND SLOMA Page 3 C. SLOMA OBLIGATIONS
i. SLOMA will provide all coordination of public art for the CITY during the two-year term of this Agreement. Projects projects shall include:
a) Downtown Public Art Installations: This project focuses on public art installations in the downtown and creative
placemaking public art, including murals and temporary public art installations;
b) Roundabout Public Art Installations: This project is to initiate planning for installation of public art within current or planned City roundabouts.
c) “Anholm Neighborhood Greenway” Project: This project is to focus on the Chorro Street underpass and concept plans for the greenway. The final project and branding will be changing as part of the final design.
ii. SLOMA public art project coordination process shall include the following:
a) Coordinate and facilitate solicitation of the Request for Proposals / Call for Artists for each project.
b) Appoint art jury for each project; coordinate and facilitate jury process.
c) Serve as Public Art project liaison between selected Artists and CITY.
d) Final coordination of project approvals through CITY Advisory Bodies and CITY COUNCIL, as may be required.
e) Secure planning/building permits, as may be required, and works with artist to fabricateartwork.
f) Coordinate with CITY payment schedule to selected Artist. g) Install approved artwork.
iii. SLOMA will provide project updates each month during CITY and SLOMA monthly meetings.

4. SHARED USE OF ADJACENT CITY PREMISES. In furtherance of CITY and SLOMA’s common goals and objectives for public art and education, as described above, CITY also desires to allow SLOMA shared use of the lawn area located immediately to the northeast of SLOMA’s existing leased Premises as shown on Exhibit A which is attached hereto and is incorporated herein by reference (the “Shared Use Area”). During the term of this Agreement, SLOMA shall be permitted to install public art exhibits such as sculpture or other art mediums appropriate for an outdoor environment, as well as conduct outdoor educational activities, on the Shared Use Area at such times and on such conditions as approved by the CITY. Any such outdoor public art exhibits shall be subject to the Public Art Policies and Procedures Manual, including the applicable obligations described in paragraph 3(C)(ii), above, including conducting the public art jury process and ensuring all planning and building permits are in place as may be required. Any educational activities or events shall be subject to the standard terms and conditions that would otherwise be applicable with a DocuSign Envelope ID: ADDA64E5-4001-4D1C-9D0A-F41CB73FB627

COMMUNITY PARTNERSHIP AGREEMENT – CITY AND SLOMA Page 4 temporary special events permit issued by City’s Parks and Recreation Department.

CITY shall be responsible for normal and customary maintenance and upkeep of the Shared Use Area (e.g. mowing, irrigation, etc.). SLOMA shall be responsible for maintenance, security, special insurance provisions, and any and all costs whatsoever associated with activities and events that occur under the direction of SLOMA within the Shared Use Area, and with the installation of outdoor art exhibits or sculpture that SLOMA may place within the Shared Use Area.

5. COMPLETE AGREEMENT. This written Agreement, including all writings specifically incorporated herein by reference, shall constitute the complete agreement between the parties hereto. No oral agreement, understanding or representation not reduced to writing and specifically incorporated herein shall be of any force or effect, nor shall any such oral agreement, understanding or representation be binding upon the parties hereto.

6. AGREEMENT TERMINATION. Either party may terminate this Agreement for convenience provided that thirty (30) days written notice is given to the other party.

The Agreement may be terminated by either party for cause, provided that written notice has been given to the other party, stating the reasons for the intended termination and providing the other party with at least ten (10) days to cure any alleged breach. If the party receiving notice fails or refuses to cure the alleged breach within ten (10) days or such longer period as is specified within the written notice, or to make substantial progress toward cure to the satisfaction of the party demanding cure, this Agreement may be terminated thirty (30) days after receipt of the notice as specified herein.

7. AGREEMENT AMENDMENTS. Any amendment, modification or variation from the terms of this Agreement shall be presented in writing by the City’s Parks and Recreation Director and SLOMA Executive Director to the City Manager or his/her designee and shall be effective only upon final approval by the City Manager or his/her designee.

8. INSURANCE AND LIABILITY. SLOMA’s insurance and liability requirements shall be the same as per Lease Agreement No. 1 and the 2010 Lease Agreement, incorporated therein, as shown under Paragraph 20.

9. HOLD HARMLESS AND INDEMNIFICATION. SLOMA shall defend, indemnify, and hold the CITY and its elected officials, officers, employees and free and harmless from and against any and all claims asserted or liability established for damages or injuries to any person or property, including injury to CITY employees, agents, officers or volunteers, which arise from or are connected with or are caused or claimed to be caused by any acts or omissions of SLOMA, and/or its agents, officers, employees or volunteers, in performing its responsibilities hereunder, including all expenses of investigating and defending against same; provided, however, that SLOMA’s duty to defend, indemnify and hold harmless shall not include any claims or liability arising from the sole active negligence or willful misconduct of the CITY, its agents, officers, employees or volunteers
DocuSign Envelope ID: ADDA64E5-4001-4D1C-9D0A-F41CB73FB627

COMMUNITY PARTNERSHIP AGREEMENT – CITY AND SLOMA Page 5

10. NOTICE. All written notices to the parties hereto shall be sent by United States Postal Service, postage prepaid, by registered or certified mail addressed as follows:

CITY: Parks & Recreation Director
City of San Luis Obispo
1341 Nipomo St.

San Luis Obispo, CA 93401
SLOMA: Executive Director
San Luis Obispo Museum of Art
1010 Broad Street
San Luis Obispo, CA 93401

11. AUTHORITY TO EXECUTE AGREEMENT. CITY and SLOMA each covenant that each individual executing this agreement on behalf of each party is a person duly authorized and empowered to execute Agreements for such party.

IN WITNESS WHEREOF, the parties hereto have caused this instrument to be executed the day and year first above written.

ATTEST: CITY OF SAN LUIS OBISPO
____________________________ By:___________________________ Teresa Purrington Mayor Heidi Harmon
City Clerk
APPROVED AS TO FORM: SAN LUIS OBISPO MUSEUM OF
ART
By:___________________________
J. Christine Dietrick Leann Standish
City Attorney Executive Director
DocuSign Envelope ID: ADDA64E5-4001-4D1C-9D0A-F41CB73FB627

COMMUNITY PARTNERSHIP AGREEMENT – CITY AND SLOMA Page 6

EXHIBIT A

SHARED USE AREA
DocuSign Envelope ID: ADDA64E5-4001-4D1C-9D0A-F41CB73FB627

City Council Memo
Anila Agha - The Greys In Between
Proposed Installation at Tank Farm Roundabout
April 25, 2022
Image 1: Night Installation Shot, Image 2: Daytime Process Shot Artist Anila Agha’s artwork The Greys in Between is the proposed sculpture for the upcoming Tank Farm and Orcutt Roundabout in San Luis Obispo. As the first public roundabout artwork installed since 2016, we proposed selecting a sole source artwork rather than a Request for Proposals. The unique elements

of the piece, its size and structural factors, as well as its strong statement in alignment with the City’s Diversity, Equity and Inclusion goals, made this direct selection the best choice.

About the Greys in Between: Drawing from motifs found in South Asian art and architecture, Indianapolis based artist Anila Quayyum Agha engages light and shadows to convey the relationships that exist between opposing states: light/dark, known/unknown, fact/fiction, alone/together. The artwork promotes inclusivity while inviting viewers to consider the depths of these contrasts, contemplating how seemingly opposing states intersect and interact. In exploring the intersections of religious dogma, race, class and culture, The Greys in Between confronts global exclusionary politics and acknowledges minority and immigrant populations’ contributions to our society.

About Anila Agha: Anila Quayyum Agha (b. Lahore, Pakistan) received her BFA from the National College of Arts, Lahore and an MFA from the University of North Texas. Recent solo shows include the Peabody Essex Museum in Salem, MA, National Sculpture Museum in Valladolid, Spain, The Dallas Contemporary Art Museum, Cincinnati Art Museum, the Museum of Contemporary Art in Jacksonville, FL, Philbrook Museum of Art in Tulsa, and the Toledo Museum of Art in Ohio. For the 2019 Venice Biennale Agha was included in a collateral event, She Persists, with 22 contemporary feminist artists. Agha has received the Efroymson Art Fellowship, Cincinnati Art Museum’s 2017 Schiele Prize, and DeHaan Artist of Distinction Award. Agha’s 2014 ArtPrize entry, titled "Intersections", earned the Public Vote Grand Prize and split the Juried Grand Prize in Grand Rapids, Michigan. In 2017, she was awarded the Glenn W. Irwin, Jr., M.D. Research Scholar Award by Indiana University. Recently, Agha received an Endowed Chair position titled Professor – Morris Eminent Scholar in Art at Augusta University in Georgia, as well as the prestigious Smithsonian Fellowship in the arts for 2021 and will be working with both SAAM and AAA in Washington DC in May 2021. Her work has been collected by both institutions and private collectors; nationally and internationally.

Draft Timeline:

April 25 – May 25: Finalized installation designs and sketches, Collaboration with Structural Engineer team and Roundabout City Project Managers to determine and finesse installation approach June 1-7: Public Art Jury conducted where artist and staff present installation methodology, and conceptual information behind the artwork. The purpose of the Public Art Jury is to gain valuable insights into nearby communities and opportunities, as well as brainstorm and finalize communication strategies.

June 7-20: Artwork prepared for shipping, fabricator creates hanging apparatus, lighting designed and ordered, collaboration with on-site contractor for preparing the site June 20-30: Artwork received in SLO
July 17-30: Artwork installation by fabricator, artist studio manager, in collaboration with City Staff.

Immediately after installation, ribbon cutting ceremony conducted and additional programming scheduled as needed.

City of SLO DEI Statement: We envision a San Luis Obispo that is welcoming, inclusive, and safe. Our city values diversity, promotes equity and belonging, actively denounces systemic racism, and actively works toward racial justice.

Key Participants:

Anila Agha, Lead Artist
Steve Prachyl, Artist Studio Manager
Christian Taylor Owens, Installation fabricator
Jennifer Rice, City of SLO Tank Farm & Orcutt Roundabout Manager Luke Schwartz, City of SLO Transportation Manager
Meghan Burger, City of SLO Recreation Manager and Public Art liaison Jessica Meadows, RRM Engineer and Structural Engineering Consultant

City of San Luis Obispo Sole Source Justification
Form

TANK FARM ROUNDABOUT SCULPTURE
The City of San Luis Obispo policy is to solicit quotations or bids for purchases of commodities or services for specified dollar amounts and select vendors on a competitive basis(See City of San Luis Obispo Financial Management Manual, Section 201, Exhibit 201-B).

Under San Luis Obispo Municipal Code Chapter 3.24.060, procurement obtained from a single source can be purchased without engaging in bidding procedures. Staff must justify waiving the competitive bidding process in this sole-source form. The justification should provide enough detail so that anyone in the public with no background on the purchase can understand the justification.

1. What is the product or service? Why is this product or service offered the only ‘sole-source’ that meets the City’s requirements?
The City is seeking to purchase a signature sculpture piece for placement as part of the new roundabout project at the intersection of Tank Farm Road and Orcutt Road. The Greys in Between by Anila Agha is unique based on its size and structural factors, and its strong alignment with the City’s Major City Goal of Diversity, Equity and Inclusion, and its DEI Statement (“We envision a San Luis Obispo that is welcoming, inclusive, and safe. Our city values diversity, promotes equity and belonging, actively denounces systemic racism, and actively works toward racial justice”).

Agha is a renowned Pakistani-American artist, and according to SLOMA, this piece explores the intersections of religious dogma, race, class and culture, confronting global exclusionary politics and acknowledging minority and immigrant populations’ contributions to our society.

SLOMA serves as a contracted partner (contract attached) for downtown and roundabout art installations with City staff providing support in a liaison role. As such, SLOMA takes the lead for finding appropriate artists and art pieces for the City’s needs. See attached description memo from the San Luis Obispo Museum of Art (SLOMA) for full artist and sculpture description.

The unique sculpture, The Greys in Between, meets the structural engineering requirements for the roundabout project in size and scope, price point for this CIP project, as well as the availability to meet the project timeline requirements. The design allows for reduced distraction from drivers, while still showcasing a unique art piece. The art piece has limited to no moving parts that would distract drivers as well as require long-term maintenance, reduced reflections that could impact drivers, and has the appropriate footprint for the size roundabout at the Tank Farm and Orcutt intersection. SLOMA representatives provided the City Manager, Assistant City Manager, Recreation Manager, and Public Works engineering staff information on the four different art options and The Greys in Between was unanimously selected based on the criteria for this intersection project.

2. Have other products/vendors been considered? If yes, which? And how did they fail to meet the City’s requirements?
SLOMA vetted three other works before choosing this piece of work. Based on the project budget of $300,000, and the restrictions unique to the location and space (size, structure, and safety), the art piece, The Greys in Between, was the recommended sculpture for this roadway project.

Below are the three other art pieces reviewed by SLOMA and City representatives and SLOMA’s explanation of why they were not chosen:
a. Camille Walala – UK based public sculpture artist. Working with Camille wasn’t feasible right now with the City’s budget, as her commissions cost upwards of $750,000.
b. Sebastian Ionescu – Sebastian’s work is lovely, colorful and whimsical, and would have been within budget, but he is not far enough in his career to be prepared to present a project of this scale.
c. Garet Zook – Garet is a very well-respected localsculptor and SLOMA recommends using his work for a future roundabout; however for the first piece, the desire to send a message of equity and inclusivity and working with Anila checked that box.

3. Is the purchase an upgrade or addition to an existing system or brand of products adopted as a citywide standard? If so, will the purchase of this product avoid “switching” costs? (e.g., additional training required; data conversion; implementation of a new system; etc.)? This sculpture contributes to the growing body of public art that the City has funded in fulfillment of its Major City Goals. Additional sculpture art pieces are planned for designated upcoming roundabout intersection projects to fulfill the MCGs and CIP projects.

4. Is this a request for services by a contractor with unique and critical knowledge of established City systems or programs? If so, will the use of the contractor’s services avoid other costs (e.g., significant staff time in compiling information, data transfers, etc.)? As part of its annual agreement, SLOMA is obligated to provide all coordination of public art in the downtown corridor and installations of roundabout art for the City during the two-year term of its agreement (July 21, 2021, to July 21, 2023). One of the public art projects outlined in the contract is to initiate planning for installation of public art within current or planned City roundabouts (3.C. SLOMA OBLIGATIONS). As outlined further in the agreement, the SLOMA public art project coordination includes coordinating and facilitating solicitation of the Requests for Proposals / Call for Artists for each project, as well as appointing an art jury and coordinating and facilitating the jury process.

This final recommendation from SLOMA represents the culmination of that process.

5. What is the quoted price for the product or service, and is it reasonable (based on other products or services in the same field or based on historical pricing for the City for similar products or services)?
At a total cost of $200,000 for acquisition, the roundabout sculpture falls within the $300,000 budget approved in the FY 2021-23 Financial Plan. Additional costs will include structural engineering and installation to complete the new roadway project. __________________________________
Requester
__________________________________ ________________
Approver Date

Item 5h
Department: Finance
Cost Center: 2001
For Agenda of: 5/17/2022
Placement: Consent
Estimated Time: N/A
FROM: Brigitte Elke, Finance Director
SUBJECT: RE-AUTHORIZE INVESTMENTS IN THE STATE OF CALIFORNIA LOCAL

AGENCY INVESTMENT FUND (LAIF) AND ASSIGN AUTHORIZED

OFFICERS

RECOMMENDATION
Adopt a Resolution entitled, “A Resolution of the City Council of the City of San Luis Obispo, California, authorizing investment of monies in the Local Agency Investment Fund and assigning Designated City Officers” for deposits to, and withdrawals from, the fund.

DISCUSSION
Background
The Local Agency Investment Fund (LAIF) began in 1977 as an investment alternative for California’s local governments and special districts and it continues today under the State Treasurer’s Office. The enabling legislation for the LAIF is Section 16429.1 et seq. of the California Government Code.

This program offers local agencies the opportunity to participate in a major portfolio, which invests hundreds of millions of dollars, using the investment expertise of the State Treasurer’s Office investment staff at no additional cost to the taxpayer. The use of LAIF allows the City to achieve a higher rate of return on a temporarily high cash balance than the City could earn through its banking services. At the same time, LAIF maintains a high degree of liquidity since funds from LAIF can be deposited and withdrawn within 24 hours.

The City of San Luis Obispo has participated in LAIF since 1977. The participation requires the governing body to adopt, by resolution, the designation of the fiscal officers who are authorized to deposit and/or withdraw funds from LAIF (Attachment A).

The current Resolution No. 10393 (2012 Series) (Attachment B) was adopted by the City Council in 2012. Several of the positions then authorized have since been eliminated and an updated resolution is necessary. In order to fully benefit from LAIF’s investment yields, it is imperative that money can be moved expeditiously (i.e. Safety, Liquidity, Yield, Compliance) while maintaining organizational flexibility to utilize the short-notice liquidity through the system. To do so, staff recommends that the following positions are authorized to access LAIF and transact on the City’s behalf:

Item 5h
Administration Finance
City Manager Director of Finance/City Treasurer
Assistant City Manager Accounting Manager/Controller
Senior Accountant
Revenue Analyst
The positions recommended were selected based on their involvement in the City Treasury, investment postings, and revenue collection in addition to establishing the needed redundancy for the organization to effectively manage its cash for maximum return on investment.

Previous Council or Advisory Body Action
The City Council last updated the governing resolution for LAIF on September 4, 2012 – Resolution No. 10393.

Policy Context
The City’s investment policy requires the City to invest its reserves and short-term cash to maintain safety and liquidity while maximizing yield.

Public Engagement
This item will be review during a public session of the City Council and the public is invited to comment prior to or during the meeting.

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

FISCAL IMPACT
Budgeted: n/a Budget Year: 2021-22
Funding Identified: n/a
Fiscal Analysis:

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

Total $ $ $ $

Item 5h
Updating the resolution that authorizes staff to invest in LAIF will have a positive fiscal impact as it utilizes LAIF’s attractive yields for the City’s short-term investments while maintaining optimal liquidity and flexibility for day-to-day operations.

ALTERNATIVES
The City Council could choose not to update the LAIF resolution. This is not recommended as only the City Manager and the Director of Finance will have access to the system and permission to transact.

ATTACHMENTS
A - Draft Resolution adopting the authorized fiscal officers to transact with LAIF.

B - Resolution No. 10393 (2012 Series)

R ______
RESOLUTION NO. _______ (2022 SERIES)

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

OBISPO, CALIFORNIA, AUTHORIZING INVESTMENT OF MONIES IN

THE LOCAL AGENCY INVESTMENT FUND AND ASSIGNING

DESIGNATED CITY OFFICERS
WHEREAS, pursuant to Chapter 730 of the statues of 1976 Section 16429.1 was added to the California Government Code to create a Local Agency Investment Fund in the State Treasury for the deposit of money of a local agency for purposes of investment by the State Treasurer; and
WHEREAS, the Council of the City of San Luis Obispo does hereby find that the deposit and withdrawal of money in the Local Agency Investment Fund in accordance with the provision of Section 16429.1 of the Government Code for the purpose of investment as stated therein is in the best interest of the City of San Luis Obispo; and WHEREAS, the City has participated in the Local Agency Investment Fund since 1977 and has updated its resolution most recently in 2012.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of San Luis Obispo that:

SECTION 1. The Council does hereby re-authorize the deposit and withdrawal of City of San Luis Obispo monies in the Local Agency Investment Fund in the State Treasury in accordance with the provisions of Section 16429.1 of the Government Code for the purpose of investment as stated therein, and verification by the State Treasurer’s Office of all banking information provided in that regard.

SECTION 2. The following City of San Luis Obispo officers or their successors in the office shall be authorized to order the deposit or withdrawal of monies in the Local Agency Investment Fund:

Administration Finance
City Manager Director of Finance/City Treasurer
Assistant City Manager Accounting Manager/Controller
Senior Accountant
Revenue Analyst

Resolution No. _____ (2022 Series) Page 2
R ______
SECTION 3. Resolution No. 10393 (2012 Series) is hereby rescinded and replaced with this Resolution.

Upon motion of Council Member ____________, seconded by Council Member ______________, and on the following roll call vote:

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

RESOLUTION NO . 10393 ( 2012 Series )

A RESOLUTION OF THE CITY OF SAN LUIS OBISPO AUTHORIZING

INVESTMENT OF MONIES IN THE LOCAL AGENCY INVESTMENT FUN D WHEREAS, Pursuant to Chapter 730 of the statutes of 1976 Section 16429 .1 was added to the California Government Code to create a Local Agency Investment Fund in the Stat e Treasury for the deposit of money of a local agency for purposes of investment by the Stat e Treasurer; and
WHEREAS, the Council of the City of San Luis Obispo does hereby find that the deposit and withdrawal of money in the Local Agency Investment Fund in accordance with the provisions of Section 16429 .1 of the Government Code for the purpose of investment as stated therein is in the best interests of the City of San Luis Obispo .

NOW, THEREFORE, BE IT RESOLVED that the Council does hereby authorize th e deposit and withdrawal of City of San Luis Obispo monies in the Local Agency Investment Fun d in the State Treasury in accordance with the provisions of Section 16429 . 1 of the Governmen t Code for the purpose of investment as stated therein, and verification by the State Treasurer' s Office of all banking information provided in that regard .

BE IT FURTHER RESOLVED, that the following City of San Luis Obispo officers o r their successors in office shall be authorized to order the deposit or withdrawal of monies in the Local Agency Investment Fund :

Katie Lichtig, City Manage r
Michael Codron, Assistant City Manage r
Charles Bourbeau, Director of Finance and Information Technolog y Vacant, Finance Manage r
Jennifer Thompson, Revenue Superviso r
Sallie McAndrew, Accounting Superviso r
Upon motion of Council Member Smith, seconded by Council Member Carter, and on the following roll call vote :

AYES : Council Members Ashbaugh, Carter and Smith, Vice Mayor Carpenter an d Mayor Marx
NOES : Non e
ABSENT : None
R 10393

ATTACHMENT B

Resolution No . 10393 ( 2012 Series )

The foregoing resolution was adopted this 4th day of September 2012 .

ATTEST :

Maeve K edy Gr'!es
City Clerk
J . r pristine Dietric k
City Attorney

City of San Luis Obispo, Council Memorandum
City of San Luis Obispo
Council Agenda Correspondence
DATE: May 17, 2022
TO: Mayor and Council
FROM: Brigitte Elke, Finance Director
Nickole Domini, Human Resources Director
VIA: Derek Johnson, City Manager
SUBJECT: Item #6a – FY 2021-22 Third Quarter Budget Review The purpose of this correspondence is to incorporate an additional recommendation as part of the FY 2021-22 Third Quarter Budget item at the May 17th City Council meeting.

Staff recommends authorizing the use of $150,000 from the City’s Insurance Fund balance to cover claims and related expenses for the remainder of the 2021-22 fiscal year. As part of this recommendation, staff recommends amending the draft Resolution in Attachment B of the Council Agenda Report to incorporate this change.

Background
The City of San Luis Obispo is a member of the California Joint Powers Insurance Authority (CJPIA) which provides workers’ compensation and general liability insurance for the City and other member agencies throughout the State. In 2016, the City entered into an agreement with CJPIA and Carl Warren, a third-party administrator, to manage its liability claims. Carl Warren provides intake of claims, legal counsel, investigation of claims, and represents the City in mediations and court cases.

At the beginning of FY 2021-22, $400,000 was placed in the reserve for the Liability Excess Insurance Program that was expected to be sufficient for anticipated expenses in FY 2021-22; however, a high-cost claim was settled this year. In addition, several other claims that have not yet settled require legal expertise and have now resulted in higher than anticipated costs.

Staff therefore recommends appropriating $150,000 of the City’s Insurance Fund balance to cover anticipated claims and related expenses for the remainder of FY 2021-22. This number is based on the average monthly expenses to date in FY 2021-22. The Insurance Fund has a current fund balance of $1.9 million of which $400,000 are currently unassigned and above the City’s reserve requirement for the fund1.

Attachment
A - Draft Resolution amending FY 2021-22 Budget Allocation (Redline) 1The Insurance Fund is maintained at a 75% confidence level based on actuarial studies. According to the most recent actuarial report, the 75% confidence level based on the City’s recent claims experience place that reserve requirement at $1.5 million.

R ______
RESOLUTION NO. _____ (2022 SERIES)

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN LUIS OBISPO, CALIFORNIA, APPROVING AN AMENDMENT TO THE 2021- 22 BUDGET ALLOCATION
WHEREAS, in accordance with the San Luis Obispo City Charter Section 802, the City Manager submitted the 2021-23 Financial Plan to Council for its review and consideration on June 1, 2021; and
WHEREAS, on June 1, 2021, the Council approved and appropriated the 2021-22 budget allocation including operating expenditures, debt service, and capital improvement plan budget (R-11251); and
WHEREAS, the City received $6,900 in 2016 for trailhead improvements at Terrace Hill that was paid by a developer; and
WHEREAS, the revenue was deposited into the Open Space Protection Fund and currently resides in the fund balance; and
WHEREAS, the City will now be utilizing the funding to build new fences at Terrace Hill and needs to appropriate the expenditure budget from fund balance; and WHEREAS, the City created an Insurance Fund which aggregates insurancerelated expenses including insurance premiums and payment of claims for workers’ compensation and excess liability and related costs; and WHEREAS, the 2021-23 Financial Plan provides for the Insurance Fund to manage the fluctuations in the insurance programs with a reserve for the Liability Excess Insurance Program maintained at approximately 75% funded confidence level based on the prior five-year average claims experience; and
WHEREAS, the funds within the reserve for the Liability Excess Insurance Program are insufficient to cover anticipated claims and related expenses for the rest of the 2021-22 fiscal year; and
WHEREAS, the Insurance Fund balance is sufficient to cover these costs so that current transactions can take place in a timely manner.

NOW, THEREFORE, BE IT RESOLVED by the Council of the City of San Luis Obispo as follows:

Resolution No. _____ (2022 Series) Page 2
R ______
SECTION 1. The 2021-22 budget is hereby amended to appropriate $6,900 of the City’s Open Space Protection Fund balance into operating budget.

SECTION 2. The 2021-22 budget is hereby amended to appropriate $150,000 of the City’s Insurance Fund balance to cover anticipated claims and related expenses for the remainder of FY 2021-22.

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

AYES:

NOES:

ABSENT:

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

Item 6a
Department: Finance
Cost Center: 2002
For Agenda of: 5/17/2022
Placement: Business
Estimated Time: 10 minutes
FROM: Brigitte Elke, Finance Director
Prepared By: Natalie Harnett, Principal Budget Analyst
SUBJECT: FY 2021-22 THIRD QUARTER BUDGET REVIEW

RECOMMENDATION

1. Receive and file the FY 2021-22 third Quarter Budget report; and

2. Adopt a Resolution entitled, “A Resolution of the City Council of the City of San Luis Obispo, California, approving an amendment to the 2021-22 Budget Allocation” to appropriate $6,900 of the City’s Open Space Protection Fund balance into operating budget.

DISCUSSION
The accompanying Financial Report for the third quarter of FY2021-22 (Attachment A) provides a high -level overview of the City’s financial condition as of March 31, 2022. The attached report highlights revenue and expenditure actuals for the first nine months of the fiscal year and an update on the Major City Goal (MCG) tasks. It also includes a CIP update and highlights milestone projects from the third quarter. The report’s focus is on the General fund and each of the City’s four enterprise funds.

Background
Section 1: General Fund Update: As of March 31, 2022, operating expenditures trend on target with past years’ third quarters. Tax revenues continue to benefit from the swell in tourism and consumer spending that began at the end of last fiscal year. Higher labor and raw material costs along with inflationary pressures also drive taxable good prices upward and increase the City’s sales tax revenue. However, higher prices reduce consumer demand and increase the City’s own expenditure costs. It is still unclear how all of these factors will play into the local economic forecast, but staff expect a weakening of sales tax receipts over the next few years back to a more gradual low-digit growth.

While some tax revenues are exceeding projections, this will be offset by Development Review related revenues which are under-preforming by about 11% and are not expected to meet the adopted revenue projection come fiscal year end.

Section 2: Enterprise Funds: The enterprise funds are also tracking in line with projected budget and will likely end the year as stated in the adopted budget. Staff will be monitoring expenses closely as inflationary and wage pressures may prompt rate studies so that financial policies and cost recovery objectives can be maintained in the outer years.

Item 6a
Section 3: Major City Goal (MCG) Update: The City has made significant progress on many of its MCG efforts. So far, twelve specific tasks have been completed and most ongoing efforts are in progress.

Section 4: Capital Improvement Plan Update: The City completed six major projects in the first quarter including the Downtown Parking Meter Pole Removal, Jeffrey Street Sewer and Water Infrastructure Replacement, 2021 Downtown Pavement Improvement Project, Energy Efficient Lighting Retrofits at City Hall and Fire Station 1, Emerson Park Equipment Replacement, and the Downtown Crack Sealing Project.

Section 5: Fund Balances: This section provides the current fund balances for all major funds considering Council action to date.

Section 6: Outlook and Conclusion: Based on the third quarter results, the City’s financial picture is well on its way to full recovery from Covid-19, but new challenges await with record-high inflation, rising interest rates, supply chain issues, and the war in Ukraine. Uncertainty is the only certainty in economic forecasting during these unprecedented times. Updated long-term forecasts provided at mid-year show a balanced budget but as assumptions change and the future becomes clearer, the long-term outlook is bound to change with it. The City will need to remain nimble and cautious as it moves toward Budget Supplement adoption and beyond.

Allocation of Open Space Fund Balance
In 2016, the City collected $6,900 as an in-lieu payment from the developer of the Rachel Court project adjacent to Terrace Hill Open Space. The project had originally been conditioned to install a new trailhead, however after further review of the steep topography of the site and conversations with concerned neighbors, it was determined that the proposed trailhead was not feasible. Instead, the project owners made the in-lieu payment for the City to use to make other improvements at Terrace Hill Open Space. At this time, Natural Resources Program and Ranger Service staff seek to utilize these funds for replacement of trailhead fencing along Bishop Street at that trailhead location. Since the funding is currently held in fund balance, the Council has to make the appropriation for use through a resolution (Attachment B).

Policy Context
According to budget policy F, Goal Status Reports of major program objectives will be formally reported to the Council on an ongoing, periodic basis.

Public Engagement
Public comment on the item can be provided to the City Council through written correspondence prior to the meeting and through public testimony at the meeting. The Third Quarter Financial Report for FY 2021-22 (Attachment A) will be posted on the City’s website for public review.

Item 6a

CONCURRENCE
Operating departments review and monitor financial results on a regular basis. The respective fiscal officers reviewed the numbers and will be closely monitoring the budget for the remainder of the year.

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

FISCAL IMPACT
Budgeted: No Budget Year: 2021-22
Funding Identified: Yes
Fiscal Analysis:

Funding Sources
Total
Budget
Available
Current
Funding
Request
Remaining
Balance
Annual
Ongoing
Cost
General Fund $ $ $ $
State
Federal
Fees
Other (Open Space
Protection Fund)
$6,900 $6,900
Total $6,900 $6,900 $ $
The quarterly budget review reports on current revenue and expenditure trends to keep the Council and the community informed about the City’s fiscal picture and program efforts as adopted with the annual budget appropriation.

The funding for the Terrace Hill Open Space improvement is available in the Open Space Protection Fund undesignated fund balance and has to be appropriated via Council action.

Item 6a

ALTERNATIVES
Do not appropriate $6,900 of the City’s Open Space Protection Fund balance into operating budget. This is not recommended because the funding was intended to be used for enhancements at the Terrace Hill Open Space.

ATTACHMENTS
A – First Quarter Financial Report for FY 2021-22
B – Draft Resolution amending FY 21-22 Budget Allocations

1 Third Quarter Financial Report
Fiscal Year 2021-22
Introduction
This financial report provides an overview of the City’s financial position through the third quarter of fiscal year 2021-22 (July 1 - March 31, 2022) for the General Fund and the four enterprise operating funds. It also provides an update on the status of the City’s Capital Improvement Program (CIP) projects and City’s Major City Goals. Notable milestones or trends within the third quarter are addressed and detailed throughout the document. The report is broken down into the following sections:

General Fund Update
As of March 31, 2022, operating expenditures trend on target with past years’ first quarters. Revenues have almost entirely recovered to pre-pandemic levels. Tax revenues continue to benefit from the spike in tourism and consumer spending that began at the end of last fiscal year. While it is unknown how long and to what extent this pent-up demand will last and how it will impact overall revenue, the City is currently on track to meet its overall revenue forecast for 2021-22. 1 1 General Fund Update
2 Enterprise Funds
Update
3 Major City Goal
Update
4 Capital Improvement
Plan Update 6
Outlook and
Conclusion
$77 Million
in Revenues
(YTD)
$57.1
Million in
OpEx (YTD)
3 MCG
Tasks
Completed
in Q3
6 CIP
Projects
Completed
in Q3
5 Fund Balances

2 General Fund Revenue
Sales Tax: At the end of March 2022, about 63% of the City’s forecasted sales tax revenue for this fiscal year had been collected due to the timing of disbursements from the California Department of Tax and Fee Administration (CDTFA). This accounts for revenue earned July 2021 through February 2022. Like the rest of the nation, the City experienced a surge of consumption that corresponded with the lifting of lockdowns and stimulative fiscal and monetary policy. While the U.S economy has largely recovered from the pandemic-driven downturn, new challenges arose. Higher labor and raw material costs along with inflationary pressures drive taxable good prices upward and increase the City’s sales tax revenue.

However, higher prices reduce consumer demand and increase the City’s own expenditure costs. It is still unclear how these factors will play into the local economic forecast, but staff expect a weakening of sales tax receipts beginning in 2023.

Property Tax: Most property tax is collected in the third and fourth quarters of the fiscal year. The City relies on the County to provide annual property tax forecasts. Throughout 2021 and into 2022, there was a massive jump in home prices primary due to low inventory and high demand. The pandemic also allowed residents in high-cost urban cores to migrate to lower density, more affordable regions. This phenomenon had a cascading effect throughout the nation, and San Luis Obispo experienced an exceptionally strong real estate market. As the Fed begins to raise interest rates, home sales are expected to decrease as buyers will have less purchasing power in the housing market. Similar to the Sales Tax forecast, staff expect a weakening in property tax growth back to two to three percent annually. The City has received about 68% of its property tax forecast and expects to meet the projection of $20.1 million by fiscal yearend.

Transient Occupancy Tax (TOT): Tourism along the central coast made a strong comeback as the region re-opened. Monthly TOT receipts continue to reach all-time highs largely driven by high room rates and this trend is expected to continue through the end of the fiscal year as events like the Cal Poly graduation General Fund Revenues Q3 Actuals
%
Received Total Budget Q3 Actuals
%
Received
Variance
from prior
year
Tax & Franchise Revenue
1 Sales and Use Tax (July-Feb only) $ 12,992,006 78% $ 20,790,779 $ 14,612,545 70% 12.5% 2 Local Revenue Measure G (July-Feb only) $ 5,671,451 50% $ 25,810,000 $ 18,605,007 72% 228.0% 3 Property Tax $ 14,328,003 73% $ 20,157,153 $ 15,678,822 78% 9.4% 4 Safety Prop 172 $ 283,603 90% $ 493,000 $ 397,306 81% 40.1% 5 Transient Occupancy Tax $ 4,449,342 71% $ 9,051,000 $ 7,463,904 82% 67.8% 6 Utility User Tax $ 3,836,893 69% $ 5,383,000 $ 4,113,205 76% 7.2% 7 Business Tax* $ 2,949,239 103% $ 2,832,000 $ 2,883,654 102% -2.2% 8 Cannabis Tax $ 604,408 151% $ 1,000,000 $ 726,989 73% 20.3% 9 Franchise Fees $ 1,351,002 88% $ 1,575,000 $ 1,354,911 86% 0.3% 10 Gas Tax (Special Revenue Fund) $ 790,471 73% $ 1,223,937 $ 848,619 69% 7.4% 11 SB1 Gas Tax (Special Revenue Fund) $ 560,392 70% $ 915,000 $ 612,248 67% 9.3% 12 Total Tax & Franchise Revenue $ 47,816,810 68% $ 89,230,869 $ 67,297,208 75% 41% 13 Development Review $ 5,491,412 92% $ 6,745,770 $ 4,424,527 65.6% -19.4% 14 Parks & Recreation $ 1,056,468 100% $ 1,615,555 $ 1,054,110 65.2% -0.2% 15 Fire $ 1,130,567 83% $ 1,421,460 $ 1,191,657 83.8% 5.4% 16 Police $ 446,475 81% $ 611,590 $ 412,474 67.4% -7.6% 17 General Government $ 1,794,731 103% $ 1,712,976 $ 1,214,451 70.9% -32.3% 18 Grants & Subventions $ 2,836,649 143% $ 1,202,883 $ 1,539,632 128.0% -45.7% 19 Total $ 60,573,112 73% $ 101,338,220 $ 77,134,061 76% 27% 2020-21 2021-22
*Business license and tax certificate renewals are due before September 30th, therefore anticipated revenue for the year has been collected.

3 return to in-person. However, as inflation increases and pent-up demand declines, the City expects to see this growth plateau and possibly decline over the next 12 months. Interestingly, when looking at the Smith travel report data, the region’s average daily rate (ADR) sky-rocketed, but its occupancy rate (the number of rooms booked) has actually declined. Although it is hard to analyze the direct correlation between the two, since the room inventory in San Luis Obispo has increased, the data indicates that the increased rates are at the core of overall revenue growth. This will be closely monitored based on national, state, and regional travel trends.

Utility User Tax: Year-to-date UUT revenue is tracking higher than it did in FY 2020-21 because of a change in collection and administrative responsibilities to a third-party vendor, HDL which caused a delay in last year’s collection. The transition to HDL took place in February and took a few months for remitters to correctly follow. The City projects to hit the $5.3 million budget by fiscal year-end. There is a slight seasonality in UUT, resulting in more revenue during the spring and summer periods compared to the fall and winter periods. The City also anticipates increased revenue in Q4 because of its change in remittance frequency. Remitters that expect to remit less than $10,000 per year now only remit at the end of the year. The City expects to receive a full year’s worth of payment for just over 30 service suppliers.

Cannabis Tax: Since April 2021, the monthly cannabis tax revenue collected has stayed very consistent.

This suggests that demand for cannabis retail is relatively stable and unlikely to decrease in the fourth quarter. The City’s second retail operator opened at the end of March and a non-retail storefront operator may open before the end of the fiscal year. While the new business will lead to additional cannabis revenue, staff expect some cannibalization to partially offset the new revenue.

Development Review: By the third quarter in Fiscal Year 2022, Development Review revenues are 11 percent below the projections included in the 21-23 Financial Plan of what is expected at this point in the year. Development Review revenues tend to be “lumpy”, meaning large projects with high fees have a high influence on total revenue collection compared to the projections.

The following summary highlights likely Development Review revenue shortfalls in the current fiscal year:
 Reduced revenues in planning and zoning is a result of fewer planning applications and building permits for new commercial buildings. Updates to the City’s Zoning Regulations in 2018 and again in 2021 included substantial efforts to streamline the City’s discretionary approval processes.

These efforts are working, resulting in fewer planning applications overall, and a shift towards applications for “Director’s Action” rather than Minor or Major Use Permits.  The total number of building permits is trending lower this year. The reduction is across the board and not centered in any one sector, although staff has heard anecdotally that challenges created by COVID-19 with respect to supply chain and workforce constraints has played a role. Looking forward, inflation and increased interest rates may continue to slow growth in building permits.

However, there are many large projects with high construction values in the permit process. This includes two hotels, several mixed-use projects, a Porsche and Tesla auto dealership, and new tract housing.
 Code Enforcement revenues are trending low for two reasons. First, the City has realized less revenue from using a debt collection service than projected. The use of a debt collector to recover costs involves substantial lead time and delays associated with legal action when the violator is unresponsive. For many of our smaller cases, this work can represent high effort and low return

4 for the collection agency. In addition, a retirement and internal promotion in the division resulted in a vacant Code Enforcement Officer II position for the majority of the fiscal year to date.  Less than 30 percent of revenues have been collected from the Infrastructure Plan Check and Inspection projection due to fewer applications than anticipated and infrastructure plan check processing cycles often span fiscal years. Fees are not collected at the time of permit application - only when the permit is issued. Going forward, staff is working with the permitting database to determine if a deposit system can be implemented, which would allow for some cost recovery on the front end of these plan check processes. At this time, staff notes some projects that were anticipated during Fiscal Year 2022 are now slated for Fiscal Year 2023. Over $2.2 million of total revenue is anticipated in both fiscal years from Infrastructure Plan Check and Inspection if the projects anticipated move forward, which is almost nine percent lower than what was projected in the 2021-23 Financial Plan. It may be prudent to adjust revenue projections downward for the next fiscal year given the anticipated increase in interest rates and other factors in the general economy that may cause projects with significant infrastructure outlays to slow.  Encroachment Permits, Engineering Development Review Fees (associated with building permits), and Building Permit Plan Check revenues are all on track with projections.

Other Department Revenue (Parks & Rec, Fire, Police): Overall, fee-generating department programs are operating at the level projected. Some programs are facing hurdles related to hiring challenges and related site closures but the decreased revenue is offset by some programs exceeding revenue projections.

General Government/Subventions and Grants: General government and grant revenues fluctuate from year-to-year based on availability and award success. This category also includes miscellaneous “net zero” revenue that is offset by expenditures. Although the year-to-date amount is lower than last year, staff expect to receive the projected revenue by year-end.

5 General Fund Expenditures
Overall expenditure trends are on track with budget. The graphs below include third quarter consumption for FY 21-22 compared to budget. The “Total Expenditures & Obligations” column includes both costs that have already been incurred and costs that are obligated on purchase orders.

Table 1 - Expenditures by Type:

There are no significant variances to point out in the General Fund. It is expected that contract services and other operating expenses may track above 75% because annual purchase orders are set up at the beginning of the year and the funds are considered “Obligated” from that point forward. Staffing should track at a consistent level and 70% is consistent with expected expenditure levels.

Table 2: Expenditures by Department:

All the General Fund departments are tracking in line with budget. Fire is trending higher than other departments mainly because of unbudgeted overtime costs associated with sending City firefighters to aid with wildfires throughout the state. This cost is offset by mutual aid revenue. The Police department is also trending high because of wage increases that were negotiated after budget adoption and therefore not included in the department budget. Any overage because of this will be offset by the City’s staffing contingency included in the “non-departmental” cost center.

Expenditure Type Initial Budget
Budget
Adjustments Total Budget
Total
Expenditures &
Obligations
% Consumed
Staffing $ 59,262,760 $ 2,333,810 $ 61,596,570 $ 42,893,223 70% Contract Services $ 9,506,909 $ 1,224,717 $ 10,731,626 $ 7,233,328 67% Other Operating Expenses $ 6,528,435 $ 268,839 $ 6,797,273 $ 5,084,071 75% Utilities $ 2,865,838 $ - $ 2,865,838 $ 1,940,482 68%
Total $ 78,163,942 $ 3,827,365 $ 81,991,307 $ 57,151,103 70% Department Initial Budget Budget
Adjustments Total Budget
Total
Expenditures &
Obligations
%
Consumed
Public Safety
Police $ 19,233,231 $ 142,255 $ 19,375,486 $ 14,671,527 76% Fire $ 14,039,098 $ 732,916 $ 14,772,014 $ 11,387,296 77% Community Services Group (CSG)
CSG Admin $ 685,132 $ 6,399 $ 691,532 $ 490,997 71%
Community Development $ 7,061,215 $ 797,053 $ 7,858,268 $ 4,840,712 62% Parks & Recreation $ 5,178,095 $ 69,721 $ 5,247,816 $ 3,328,200 63% Public Works $ 15,229,985 $ 637,570 $ 15,867,556 $ 10,932,466 69% Utilities - Solid Waste (AB939) $ 228,699 $ 103,572 $ 332,271 $ 134,222 40% Internal Services
Administration $ 10,464,934 $ 57,313 $ 10,522,247 $ 7,117,809 68% City Attorney $ 1,330,474 $ 170,000 $ 1,500,474 $ 954,392 64% Finance $ 2,230,601 $ 24,500 $ 2,255,101 $ 1,608,526 71% Human Resources $ 1,751,860 $ 54,750 $ 1,806,610 $ 1,236,074 68% Non-Departmental/Support
Services
$ 730,615 $ 1,031,315 $ 1,761,930 $ 446,225 25%
Grand Total $ 78,163,942 $ 3,827,365 $ 81,991,307 $ 57,151,103 70%