San Luis Obispo City Council
May 21, 2024

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Departmental Cost
Allocation Summary
Detail page 127
Schedule 9.018
2023
Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp City Council $7,323 $861 Office of DEI $488 City Administration $3,906 $2,583 Community Services Group $1,953 $861 City Attorney $976 $2,152 City Clerk $488 $3,013 Finance $1,465 $7,318 Network ServicesInformation Services $5,917 $1,663 Human Resources $2,690 $4,989 Public Works Administration $2,152 $4,276 $13,091 $10,730 Facilities Maintenance $3,765 $4,989 Fleet $2,152 $1,188 CIP Project Engineering $9,684 $5,702 Transportation/Plan Engineering $1,663 Economic Development $237 Natural Resource Protection $538 $950 Tourism and Bid Promotion $1,076 $475 Community PromotionCommunity Development Admin $2,152 $3,326 Commissions & CommitteesPlanning $538 $4,989 Engineering $537 $1,425 Building and Safety $11,835 $5,702 Housing Policy/Homelessness $538 Parks Maintenance $8,607 $8,078 Swim Center Maintenance $237 Urban Forest Services $4,304 $950 Streets Maintenance $8,069 $1,901 Traffic Signals & Lighting $538 $950 $6,546 Stormwater and Flood Control $483 Solid Waste Recycling $475 Recreation Administration $1,076 $2,376 Recreation Facilities $3,563 Youth Services $5,917 $3,089 Community Services $2,152 $1,663 Ranger Program $3,228 $950 Aquatics $2,138 Golf Course $2,152 $1,188

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Departmental Cost
Allocation Summary
Detail page 128
Schedule 9.018
2023
Total Network
Services &
Desktop Support
Enterprise Apps MDC Support Tablet Support Server Support Network Support Radios Telemetry Police Administration $100,119 $10,215 $16,005 $33 $1,045 $8,351 $2,941 Patrol $414,718 $70,715 $110,800 $88,881 $133 $12,175 $29,507 $41,763 Investigations $107,332 $22,000 $34,471 $29 $8,033 $7,980 $14,117 Police Support Services $169,710 $32,215 $50,476 $17 $4,452 $61,055 $4,117 Neighborhood Services $20,362 $4,243 $2,462 $6,098 $928 $3,529 Traffic Safety $35,843 $6,286 $9,849 $6,252 $5,196 $6,471 Fire Administration $84,648 $7,464 $9,849 $67 $735 $4,453 $2,941Emergency Response $377,204 $72,287 $113,261 $47,541 $200 $14,111 $45,652 $49,998 Hazard Prevention $54,823 $9,429 $14,773 $108 $10,781 $5,381 $6,471 Training Services $237 Fire Apparatus Service $9,703 $3,143 $4,924 $33 $290 Mobile Crisis Unit $1,604 $1,571 $33 Disaster Assistance $4,033 $1,571 $2,462 FD208 Tourism Bid Fund $4,311 $4,311 FD601 Water Fund $239,154 $51,686 $83,445 $466 $31,241 $33,775 $18,823 $1,347 FD602 Sewer Fund $254,679 $56,007 $82,829 $553 $34,609 $46,025 $8,823 $1,306 FD611 Parking Fund $157,234 $34,226 $39,937 $4,134 $33 $2,110 $46,023 $2,941 FD621Transit Fund $70,164 $4,714 $4,924 $50 $8,342 $5,196 $16,470 FD705 Whale Rock Fund $59,317 $6,443 $10,095 $67 $14,150 $5,753 $163 All Other $340,963 $13,593 $209 $96,298 $122,851 $1,177 Total $4,038,834 $826,101 $1,137,841 $140,556 $5,822 $416,335 $583,674 $214,059 $2,816

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Departmental Cost
Allocation Summary
Detail page 129
Schedule 9.018
2023
Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp Police Administration $3,765 $12,592 $19,637 $21,459 $4,076 Patrol $44,113 $16,631 Investigations $14,525 $6,177 Police Support Services $5,380 $11,998 Neighborhood Services $2,152 $950 Traffic Safety $1,076 $713 Fire Administration $12,911 $7,602 $13,091 $21,459 $4,076 Emergency Response $18,829 $15,325 Hazard Prevention $6,455 $1,425 Training Services $237 Fire Apparatus Service $1,076 $237 Mobile Crisis UnitDisaster AssistanceFD208 Tourism Bid FundFD601 Water Fund $8,553 $9,818 FD602 Sewer Fund $11,404 $3,305 $9,818 FD611 Parking Fund $14,525 $13,305 FD621Transit Fund $14,525 $2,851 $13,092 FD705 Whale Rock Fund $1,188 $21,458 All Other $10,759 $4,514 $91,562 Total $246,307 $202,105 $3,305 $85,093 $75,106 $99,714

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:

SCHEDULE 10.01

INFORMATION SERVICES

NATURE AND EXTENT OF SERVICE
The Information Services department is responsible for operating and maintaining the City's geographic information system (GIS), enterprise databases, and enterprise applications that are essential for the City’s operations. Enterprise Applications such as Cityworks and EnerGov rely heavily on GIS and SQL Database to function properly. The program mission is to provide accurate and comprehensive information services for managing resources, making 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
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Information Services
Costs to be allocated
Detail page 131
Schedule 10.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,357,744 $1,357,744 Deductions: GENERAL GOVERNMENT ($3,763) Total deductions: ($3,763) ($3,763) Allocated additions: 10000000 - Building Charge $1,608 $1,608 1011010 - Office of DEI $169 $1,897 $2,066 1011001 - City Administration $42,904 $11,836 $54,740 1011501 - City Attorney $14,605 $2,249 $16,854 1011021 - City Clerk $1,111 $194 $1,305 1012000 - Finance $21,732 $3,130 $24,862 1011101 - Network Services $61,199 $6,265 $67,464 1011103 - Information Services $12,630 $12,630 1012006 - Finance Support Services $1,125 $1,125 1012007 - Finance Non Departmental $251 $251 1013001 - Human Resources $42,044 $42,044 1013003 - Wellness Program $62 $62 1015005 - Facilities Maintenance $7,583 $7,583 8020000 - Insurance ISF Fund $21,861 $21,861 Total allocated additions: $143,328 $111,127 $254,455 $254,455 Total to be allocated $1,497,309 $111,127 $1,608,436

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Information Services
Schedule of costs to be
allocated by function
Detail page 132
Schedule 10.003
2023
Total General & Admin Information Services Enterprise Apps Wages & BenefitsSALARIES & WAGES $885,588 $160,026 $389,482 $336,080 FRINGE BENEFITS $425,510 $76,890 $187,139 $161,481 Other Expense and CostSERVICES & SUPPLIES $42,883 $7,749 $18,860 $16,274 GENERAL GOVERNMENT $3,763 $3,763 Departmental Expenditures $1,357,744 $248,428 $595,481 $513,835 Cost AdjustmentsDeductions ($3,763) ($3,763)Additions: 1stOther $143,328 $143,328 Functional Cost $1,497,309 $387,993 $595,481 $513,835 Reallocate Admin ($387,993) $208,275 $179,718 Allocable Costs $1,497,309 $803,756 $693,553 1st Allocation $1,497,309 $803,756 $693,553 Additions: 2ndOther $111,127 $111,127 Functional Cost $111,127 $111,127 Reallocate Admin ($111,127) $59,653 $51,474 Allocable Costs $111,127 $59,653 $51,474 2nd Allocation $111,127 $59,653 $51,474 Total allocated $1,608,436 $863,409 $745,027

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Information Services
Detail allocation of
Information Services
Detail page 133
Schedule 10.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedNetwork Services 244 5.548 % $44,592 $44,592 $44,592 Public Works Administration 485 11.028 % $88,636 $88,636 $7,525 $96,161 Community Development Admin 1,537 34.948 % $280,894 $280,894 $23,846 $304,740 FD601 Water Fund 280 6.367 % $51,171 $51,171 $4,344 $55,515 FD602 Sewer Fund 246 5.593 % $44,958 $44,958 $3,817 $48,775 Fire Administration 191 4.343 % $34,906 $34,906 $2,963 $37,869 Police Administration 509 11.573 % $93,022 $93,022 $7,897 $100,919 Recreation Administration 96 2.183 % $17,544 $17,544 $1,489 $19,033 City Administration 257 5.844 % $46,968 $46,968 $46,968 City Attorney 52 1.182 % $9,503 $9,503 $9,503 Stormwater and Flood Control 128 2.910 % $23,393 $23,393 $1,986 $25,379 FD705 Whale Rock Fund 162 3.683 % $29,606 $29,606 $2,513 $32,119 FD621Transit Fund 15 0.341 % $2,741 $2,741 $233 $2,974 FD611 Parking Fund 99 2.251 % $18,093 $18,093 $1,536 $19,629 All Other 97 2.206 % $17,729 $17,729 $1,504 $19,233 Total 4,398 100.000 % $803,756 $803,756 $59,653 $863,409 (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
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Information Services
Detail allocation of
Enterprise Apps
Detail page 134
Schedule 10.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.643 % $4,458 $4,458 $377 $4,835 Facilities Maintenance 500 1.071 % $7,430 $7,430 $628 $8,058 Streets Maintenance 1,600 3.428 % $23,775 $23,775 $2,010 $25,785 Stormwater and Flood Control 635 1.360 % $9,436 $9,436 $798 $10,234 Traffic Signals & Lighting 200 0.428 % $2,972 $2,972 $251 $3,223 Transportation/Plan Engineering 600 1.285 % $8,916 $8,916 $754 $9,670 Recreation Administration 400 0.857 % $5,944 $5,944 $503 $6,447 Recreation Facilities 100 0.214 % $1,486 $1,486 $126 $1,612 Youth Services 800 1.714 % $11,887 $11,887 $1,005 $12,892 Community Services 400 0.857 % $5,944 $5,944 $503 $6,447 Ranger Program 800 1.714 % $11,887 $11,887 $1,005 $12,892 Aquatics 100 0.214 % $1,486 $1,486 $126 $1,612 Golf Course 400 0.857 % $5,944 $5,944 $503 $6,447 Police Administration 650 1.393 % $9,658 $9,658 $817 $10,475 Patrol 4,500 9.641 % $66,866 $66,866 $5,654 $72,520 Investigations 1,400 2.999 % $20,803 $20,803 $1,759 $22,562 Police Support Services 2,050 4.392 % $30,461 $30,461 $2,576 $33,037 Neighborhood Services 100 0.214 % $1,486 $1,486 $126 $1,612 Traffic Safety 400 0.857 % $5,944 $5,944 $503 $6,447 Fire Administration 400 0.857 % $5,944 $5,944 $503 $6,447 Emergency Response 4,600 9.855 % $68,352 $68,352 $5,779 $74,131 Hazard Prevention 600 1.285 % $8,916 $8,916 $754 $9,670 FD601 Water Fund 3,389 7.261 % $50,358 $50,358 $4,258 $54,616 FD621Transit Fund 200 0.428 % $2,972 $2,972 $251 $3,223 City Administration 600 1.285 % $8,916 $8,916 $8,916 Economic Development 100 0.214 % $1,486 $1,486 $126 $1,612 Natural Resource Protection 300 0.643 % $4,458 $4,458 $377 $4,835Community Promotion 25 0.054 % $371 $371 $31 $402 City Attorney 600 1.285 % $8,916 $8,916 $8,916 City Clerk 450 0.964 % $6,687 $6,687 $6,687 Finance 1,500 3.214 % $22,289 $22,289 $22,289 Network Services 855 1.832 % $12,705 $12,705 $12,705 Information Services 850 1.821 % $12,630 $12,630 $12,630 Human Resources 1,000 2.142 % $14,859 $14,859 $1,256 $16,115 Community Development Admin 500 1.071 % $7,430 $7,430 $628 $8,058Building and Safety 1,550 3.321 % $23,032 $23,032 $1,947 $24,979 Public Works Administration 700 1.500 % $10,401 $10,401 $879 $11,280 Parks Maintenance 1,300 2.785 % $19,317 $19,317 $1,633 $20,950 Swim Center Maintenance 100 0.214 % $1,486 $1,486 $126 $1,612 Fire Apparatus Service 200 0.428 % $2,972 $2,972 $251 $3,223 Fleet 500 1.071 % $7,430 $7,430 $628 $8,058

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Information Services
Detail allocation of
Enterprise Apps
Detail page 135
Schedule 10.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 1,622 3.475 % $24,102 $24,102 $2,038 $26,140 CIP Project Engineering 1,800 3.856 % $26,747 $26,747 $2,261 $29,008 Planning 1,000 2.142 % $14,859 $14,859 $1,256 $16,115 City Council 500 1.071 % $7,430 $7,430 $7,430 Community Services Group 250 0.536 % $3,715 $3,715 $3,715 Housing Policy/Homelessness 400 0.857 % $5,944 $5,944 $503 $6,447Solid Waste Recycling 200 0.428 % $2,972 $2,972 $251 $3,223 Office of DEI 100 0.214 % $1,486 $1,486 $1,486 Engineering 500 1.071 % $7,430 $7,430 $628 $8,058 FD705 Whale Rock Fund 410 0.878 % $6,092 $6,092 $515 $6,607 FD602 Sewer Fund 3,364 7.207 % $49,986 $49,986 $4,226 $54,212 Disaster Assistance 100 0.214 % $1,486 $1,486 $126 $1,612 FD208 Tourism Bid Fund 175 0.383 % $2,594 $2,594 $219 $2,813 Total 46,675 100.000 % $693,553 $693,553 $51,474 $745,027 (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
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Information Services
Departmental Cost
Allocation Summary
Detail page 136
Schedule 10.006
2023
Total Information Services Enterprise Apps
City Council $7,430 $7,430 Office of DEI $1,486 $1,486 City Administration $55,884 $46,968 $8,916 Community Services Group $3,715 $3,715 City Attorney $18,419 $9,503 $8,916 City Clerk $6,687 $6,687 Finance $22,289 $22,289 Network Services $57,297 $44,592 $12,705 Information Services $12,630 $12,630 Human Resources $16,115 $16,115 Public Works Administration $107,441 $96,161 $11,280 Facilities Maintenance $8,058 $8,058 Fleet $8,058 $8,058 CIP Project Engineering $29,008 $29,008 Transportation/Plan Engineering $9,670 $9,670 Economic Development $1,612 $1,612 Natural Resource Protection $4,835 $4,835 Community Promotion $402 $402 Community Development Admin $312,798 $304,740 $8,058 Planning $16,115 $16,115 Engineering $8,058 $8,058 Building and Safety $24,979 $24,979 Housing Policy/Homelessness $6,447 $6,447 Parks Maintenance $20,950 $20,950 Swim Center Maintenance $1,612 $1,612 Urban Forest Services $4,835 $4,835 Streets Maintenance $25,785 $25,785 Traffic Signals & Lighting $3,223 $3,223 Stormwater and Flood Control $35,613 $25,379 $10,234 Solid Waste Recycling $3,223 $3,223 Recreation Administration $25,480 $19,033 $6,447 Recreation Facilities $1,612 $1,612 Youth Services $12,892 $12,892 Community Services $6,447 $6,447 Ranger Program $12,892 $12,892 Aquatics $1,612 $1,612 Golf Course $6,447 $6,447 Police Administration $111,394 $100,919 $10,475 Patrol $72,520 $72,520 Investigations $22,562 $22,562 Police Support Services $33,037 $33,037

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Information Services
Departmental Cost
Allocation Summary
Detail page 137
Schedule 10.006
2023
Total Information Services Enterprise Apps
Neighborhood Services $1,612 $1,612 Traffic Safety $6,447 $6,447 Fire Administration $44,316 $37,869 $6,447 Emergency Response $74,131 $74,131 Hazard Prevention $9,670 $9,670 Fire Apparatus Service $3,223 $3,223 Disaster Assistance $1,612 $1,612 FD208 Tourism Bid Fund $2,813 $2,813 FD601 Water Fund $110,131 $55,515 $54,616 FD602 Sewer Fund $102,987 $48,775 $54,212 FD611 Parking Fund $45,769 $19,629 $26,140 FD621Transit Fund $6,197 $2,974 $3,223 FD705 Whale Rock Fund $38,726 $32,119 $6,607 All Other $19,233 $19,233 Total $1,608,436 $863,409 $745,027

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:

SCHEDULE 11.01

FINANCE SUPPORT SERVICES

NATURE AND EXTENT OF SERVICE
The Finance Support Services division is responsible for administering and accounting for indirect costs attributable to the City as a whole and not specific divisions. This program has four major activities: copier maintenance and supplies, postage, and city-wide memberships.

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.

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance Support Services
Costs to be allocated
Detail page 139
Schedule 11.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $90,179 $90,179 Allocated additions: 1011001 - City Administration $1,057 $294 $1,351 1011501 - City Attorney $970 $149 $1,119 1012000 - Finance $5,062 $681 $5,743 1012007 - Finance Non Departmental $484 $484 8020000 - Insurance ISF Fund $4,943 $4,943 Total allocated additions: $7,089 $6,551 $13,640 $13,640 Total to be allocated $97,268 $6,551 $103,819

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance Support Services
Schedule of costs to be
allocated by function
Detail page 140
Schedule 11.003
2023
Total General & Admin General Support Services
Other Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSUPPORT SERVICES $90,179 $90,179 Departmental Expenditures $90,179 $90,179 Additions: 1stOther $7,089 $7,089 Functional Cost $97,268 $7,089 $90,179 Reallocate Admin ($7,089) $7,089 Allocable Costs $97,268 $97,268 1st Allocation $97,268 $97,268 Additions: 2ndOther $6,551 $6,551 Functional Cost $6,551 $6,551 Reallocate Admin ($6,551) $6,551 Allocable Costs $6,551 $6,551 2nd Allocation $6,551 $6,551 Total allocated $103,819 $103,819

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance Support Services
Detail allocation of
General Support Services
Detail page 141
Schedule 11.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 234,567 0.200 % $194 $194 $194 Cultural Activities 348,269 0.297 % $288 $288 $22 $310 Economic Development 1,032,915 0.880 % $856 $856 $65 $921 Natural Resource Protection 983,010 0.837 % $814 $814 $62 $876 Community Promotion 421,838 0.359 % $349 $349 $26 $375 City Attorney 1,424,496 1.213 % $1,180 $1,180 $1,180 City Clerk 666,756 0.568 % $552 $552 $552 Finance 2,376,210 2.023 % $1,968 $1,968 $1,968 Network Services 3,512,394 2.991 % $2,909 $2,909 $2,909 Human Resources 2,103,351 1.791 % $1,742 $1,742 $132 $1,874 Insurance ISF Fund 5,710,479 4.863 % $4,730 $4,730 $357 $5,087 Wellness Program 3,201 0.003 % $3 $3 $3 Community Development Admin 840,891 0.716 % $696 $696 $53 $749 Commissions & Committees 14,819 0.013 % $12 $12 $1 $13 Planning 1,594,072 1.357 % $1,320 $1,320 $100 $1,420 Building and Safety 2,895,572 2.466 % $2,398 $2,398 $181 $2,579 Public Works Administration 1,402,863 1.195 % $1,162 $1,162 $88 $1,250 Parks Maintenance 3,571,500 3.041 % $2,958 $2,958 $224 $3,182 Swim Center Maintenance 672,335 0.573 % $557 $557 $42 $599 Urban Forest Services 339,617 0.289 % $281 $281 $21 $302 Facilities Maintenance 1,430,582 1.218 % $1,185 $1,185 $90 $1,275Streets Maintenance 2,212,230 1.884 % $1,832 $1,832 $138 $1,970 Stormwater and Flood Control 1,077,395 0.917 % $892 $892 $67 $959Traffic Signals & Lighting 556,237 0.474 % $461 $461 $35 $496 Fleet 1,421,074 1.210 % $1,177 $1,177 $89 $1,266 City Administration 1,502,421 1.279 % $1,244 $1,244 $1,244 Transportation/Plan Engineering 1,187,300 1.011 % $983 $983 $74 $1,057 Recreation Administration 844,713 0.719 % $700 $700 $53 $753 Recreation Facilities 326,162 0.278 % $270 $270 $20 $290 Youth Services 1,185,547 1.010 % $982 $982 $74 $1,056 Ranger Program 786,460 0.670 % $651 $651 $49 $700 Aquatics 620,772 0.529 % $514 $514 $39 $553 Police Administration 2,152,330 1.833 % $1,783 $1,783 $135 $1,918Patrol 11,984,965 10.206 % $9,927 $9,927 $750 $10,677 Investigations 2,885,594 2.457 % $2,390 $2,390 $181 $2,571 Neighborhood Services 282,511 0.241 % $234 $234 $18 $252 Traffic Safety 989,039 0.842 % $819 $819 $62 $881 Fire Administration 1,060,873 0.903 % $879 $879 $66 $945 Emergency Response 12,350,737 10.517 % $10,230 $10,230 $773 $11,003 Hazard Prevention 938,914 0.800 % $778 $778 $59 $837 Training Services 129,620 0.110 % $107 $107 $8 $115

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance Support Services
Detail allocation of
General Support Services
Detail page 142
Schedule 11.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Station 29,180 0.025 % $24 $24 $2 $26 Disaster Assistance 195,404 0.166 % $162 $162 $12 $174 FD202 Downtown Bid Fund 271,977 0.232 % $225 $225 $17 $242 FD601 Water Fund 7,679,816 6.540 % $6,361 $6,361 $481 $6,842 FD611 Parking Fund 3,253,276 2.770 % $2,695 $2,695 $204 $2,899 FD602 Sewer Fund 8,195,482 6.979 % $6,788 $6,788 $513 $7,301 Golf Course 724,556 0.617 % $600 $600 $45 $645 FD705 Whale Rock Fund 1,233,383 1.050 % $1,022 $1,022 $77 $1,099 Information Services 1,357,744 1.156 % $1,125 $1,125 $1,125 FD208 Tourism Bid Fund 1,904,368 1.622 % $1,577 $1,577 $119 $1,696 FD621Transit Fund 1,170,299 0.997 % $969 $969 $73 $1,042 FD206 Law Enforcement Grant Fund 132,648 0.113 % $110 $110 $8 $118 Fire Apparatus Service 500,254 0.426 % $414 $414 $31 $445 Police Support Services 3,123,544 2.660 % $2,587 $2,587 $195 $2,782 Community Services 601,789 0.512 % $498 $498 $38 $536 FD711 Hazardous Mat Task Force Fund 56,375 0.048 % $47 $47 $4 $51CIP Project Engineering 2,683,531 2.285 % $2,223 $2,223 $168 $2,391 Community Services Group 703,825 0.599 % $583 $583 $583 Solid Waste Recycling 260,715 0.222 % $216 $216 $16 $232 Finance Non Departmental 283,739 0.242 % $235 $235 $18 $253 Office of DEI 988,355 0.842 % $819 $819 $819 Engineering 930,742 0.793 % $771 $771 $58 $829 Housing Policy/Homelessness 1,104,545 0.941 % $915 $915 $69 $984 Jack House 5,101 0.004 % $4 $4 $4 Recruit Academy 66,984 0.057 % $55 $55 $4 $59 Mobile Crisis Unit 160,605 0.137 % $133 $133 $10 $143 FD212 San Luis Ranch CFD 8,398 0.007 % $7 $7 $1 $8 FD701 General Agency Fund 1,217,765 1.037 % $1,009 $1,009 $76 $1,085 FD712 City Of SLO PEG Fund 44,188 0.038 % $37 $37 $3 $40 FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.006 % $5 $5 $5 FD406 Public Safety Equip Replacement Fund 442,726 0.377 % $367 $367 $28 $395 FD713 SLCUSD PEG Fund 92,697 0.079 % $77 $77 $6 $83 Water Resource Recovery 192 Orcutt Area Specific Plan 109,740 0.093 % $91 $91 $7 $98 FD209 SB1186 CASP Certify Fund 1,067 0.001 % $1 $1 $1 FD213 Avila Ranch CFE 4,923 0.004 % $4 $4 $4 FD504 LOVR Impact Fee Fund 114,635 0.098 % $95 $95 $7 $102 FD505 Affordable Housing Fund 1,700,000 1.442 % $1,410 $1,410 $107 $1,517 Total 117,435,688 100.000 % $97,268 $97,268 $6,551 $103,819 (A) Alloc basis: Total Operating Expenditures by Department/Division

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance Support Services
Detail allocation of
General Support Services
Detail page 143
Schedule 11.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedSource:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance Support Services
Departmental Cost
Allocation Summary
Detail page 144
Schedule 11.005
2023
Total General Support Services
City Council $194 $194 Office of DEI $819 $819 City Administration $1,244 $1,244 Community Services Group $583 $583 City Attorney $1,180 $1,180 City Clerk $552 $552 Finance $1,968 $1,968 Network Services $2,909 $2,909 Information Services $1,125 $1,125 Finance Non Departmental $253 $253 Human Resources $1,874 $1,874 Wellness Program $3 $3 Public Works Administration $1,250 $1,250 Facilities Maintenance $1,275 $1,275 Fleet $1,266 $1,266 CIP Project Engineering $2,391 $2,391 Transportation/Plan Engineering $1,057 $1,057 Insurance ISF Fund $5,087 $5,087 Cultural Activities $310 $310 Economic Development $921 $921 Natural Resource Protection $876 $876 Community Promotion $375 $375 Community Development Admin $749 $749 Commissions & Committees $13 $13 Planning $1,420 $1,420 Engineering $829 $829 Building and Safety $2,579 $2,579 Housing Policy/Homelessness $984 $984 Parks Maintenance $3,182 $3,182 Swim Center Maintenance $599 $599 Urban Forest Services $302 $302 Streets Maintenance $1,970 $1,970 Traffic Signals & Lighting $496 $496 Stormwater and Flood Control $959 $959 Water Resource RecoverySolid Waste Recycling $232 $232 Recreation Administration $753 $753 Recreation Facilities $290 $290 Youth Services $1,056 $1,056 Community Services $536 $536

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance Support Services
Departmental Cost
Allocation Summary
Detail page 145
Schedule 11.005
2023
Total General Support Services
Ranger Program $700 $700 Aquatics $553 $553 Golf Course $645 $645 Jack House $4 $4 Police Administration $1,918 $1,918 Patrol $10,677 $10,677 Investigations $2,571 $2,571 Police Support Services $2,782 $2,782 Neighborhood Services $252 $252 Traffic Safety $881 $881 Fire Administration $945 $945 Emergency Response $11,003 $11,003 Hazard Prevention $837 $837 Training Services $115 $115 Recruit Academy $59 $59 Fire Apparatus Service $445 $445 Fire Station $26 $26 Mobile Crisis Unit $143 $143 Disaster Assistance $174 $174 Orcutt Area Specific Plan $98 $98 FD202 Downtown Bid Fund $242 $242 FD206 Law Enforcement Grant Fund $118 $118 FD208 Tourism Bid Fund $1,696 $1,696 FD209 SB1186 CASP Certify Fund $1 $1 FD212 San Luis Ranch CFD $8 $8 FD213 Avila Ranch CFE $4 $4 FD406 Public Safety Equip Replacement Fund $395 $395 FD504 LOVR Impact Fee Fund $102 $102 FD505 Affordable Housing Fund $1,517 $1,517 FD601 Water Fund $6,842 $6,842 FD602 Sewer Fund $7,301 $7,301 FD611 Parking Fund $2,899 $2,899 FD621Transit Fund $1,042 $1,042 FD701 General Agency Fund $1,085 $1,085 FD705 Whale Rock Fund $1,099 $1,099 FD711 Hazardous Mat Task Force Fund $51 $51 FD712 City Of SLO PEG Fund $40 $40 FD713 SLCUSD PEG Fund $83 $83 FD715 Boysen Ranch Conserv Easemt Fund $5 $5 Total $103,819 $103,819

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:

SCHEDULE 12.01

FINANCE NON-DEPARTMENTAL

NATURE AND EXTENT OF SERVICES
The Finance Non-departmental division is responsible for administering and accounting for indirect citywide costs, such as banking fees, credit card fees, certain former employee pension costs, and unemployment insurance.

Costs are allocated as follows:
 Non-Departmental – Non-departmental costs and are allocated based on total operating expenditures by fund/department/division.

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance Non Departmental
Costs to be allocated
Detail page 147
Schedule 12.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $283,739 $283,739 Deductions: GENERAL GOVERNMENT ($101,709) Total deductions: ($101,709) ($101,709) Allocated additions: 1011001 - City Administration $3,327 $924 $4,251 1011501 - City Attorney $3,052 $470 $3,522 1012000 - Finance $4,803 $752 $5,555 1012006 - Finance Support Services $235 $18 $253 8020000 - Insurance ISF Fund $12,183 $12,183 Total allocated additions: $11,417 $14,347 $25,764 $25,764 Total to be allocated $193,447 $14,347 $207,794

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance Non Departmental
Schedule of costs to be
allocated by function
Detail page 148
Schedule 12.003
2023
Total General & Admin Non Departmental
Other Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSERVICES AND SUPPLIES $182,030 $182,030 GENERAL GOVERNMENT $101,709 $101,709 Departmental Expenditures $283,739 $101,709 $182,030 Cost AdjustmentsDeductions ($101,709) ($101,709)Additions: 1stOther $11,417 $11,417 Functional Cost $193,447 $11,417 $182,030 Reallocate Admin ($11,417) $11,417 Allocable Costs $193,447 $193,447 1st Allocation $193,447 $193,447 Additions: 2ndOther $14,347 $14,347 Functional Cost $14,347 $14,347 Reallocate Admin ($14,347) $14,347 Allocable Costs $14,347 $14,347 2nd Allocation $14,347 $14,347 Total allocated $207,794 $207,794

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 149
Schedule 12.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 40,046 0.111 % $215 $215 $215 Economic Development 812,262 2.255 % $4,362 $4,362 $367 $4,729 Natural Resource Protection 266,214 0.739 % $1,430 $1,430 $120 $1,550 Community Promotion 377,056 1.047 % $2,025 $2,025 $170 $2,195 City Attorney 286,577 0.796 % $1,539 $1,539 $1,539 City Clerk 174,452 0.484 % $937 $937 $937 Finance 411,056 1.141 % $2,207 $2,207 $2,207 Network Services 2,158,515 5.992 % $11,592 $11,592 $11,592 Information Services 46,646 0.129 % $251 $251 $251 Human Resources 698,539 1.939 % $3,751 $3,751 $315 $4,066 Community Development Admin 173,129 0.481 % $930 $930 $78 $1,008 Commissions & Committees 4,735 0.013 % $25 $25 $2 $27 Planning 296,679 0.824 % $1,593 $1,593 $134 $1,727 Public Works Administration 119,717 0.332 % $643 $643 $54 $697 Parks Maintenance 2,110,602 5.859 % $11,334 $11,334 $953 $12,287 Swim Center Maintenance 529,698 1.470 % $2,845 $2,845 $239 $3,084Urban Forest Services 149,745 0.416 % $804 $804 $68 $872 Facilities Maintenance 783,400 2.175 % $4,207 $4,207 $354 $4,561 Streets Maintenance 955,154 2.652 % $5,129 $5,129 $431 $5,560 Traffic Signals & Lighting 296,478 0.823 % $1,592 $1,592 $134 $1,726 Fleet 897,880 2.493 % $4,822 $4,822 $406 $5,228 City Administration 213,358 0.592 % $1,146 $1,146 $1,146 Transportation/Plan Engineering 176,894 0.491 % $950 $950 $80 $1,030 Recreation Administration 86,190 0.239 % $463 $463 $39 $502 Recreation Facilities 55,201 0.153 % $296 $296 $25 $321 Youth Services 161,220 0.448 % $866 $866 $73 $939 Community Services 155,320 0.431 % $834 $834 $70 $904 Aquatics 88,161 0.245 % $473 $473 $40 $513 Golf Course 242,671 0.674 % $1,303 $1,303 $110 $1,413 Police Administration 951,147 2.640 % $5,108 $5,108 $430 $5,538 Patrol 170,709 0.474 % $917 $917 $77 $994 Investigations 102,868 0.286 % $552 $552 $46 $598 Police Support Services 166,078 0.461 % $892 $892 $75 $967 Neighborhood Services 39,042 0.108 % $210 $210 $18 $228 Traffic Safety 27,351 0.076 % $147 $147 $12 $159 Fire Administration 217,063 0.603 % $1,166 $1,166 $98 $1,264 Emergency Response 146,507 0.407 % $787 $787 $66 $853 Fire Apparatus Service 220,011 0.611 % $1,182 $1,182 $99 $1,281 Hazard Prevention 85,849 0.238 % $461 $461 $39 $500 Training Services 129,620 0.360 % $696 $696 $59 $755 Disaster Assistance 20,019 0.056 % $108 $108 $9 $117

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 150
Schedule 12.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD208 Tourism Bid Fund 1,719,953 4.775 % $9,237 $9,237 $777 $10,014 FD611 Parking Fund 1,563,224 4.340 % $8,395 $8,395 $706 $9,101 FD602 Sewer Fund 3,229,062 8.964 % $17,341 $17,341 $1,458 $18,799FD621Transit Fund 974,320 2.705 % $5,232 $5,232 $440 $5,672 FD705 Whale Rock Fund 568,828 1.579 % $3,055 $3,055 $257 $3,312 FD711 Hazardous Mat Task Force Fund 46,211 0.128 % $248 $248 $21 $269 CIP Project Engineering 109,445 0.304 % $588 $588 $49 $637 Solid Waste Recycling 44,896 0.125 % $241 $241 $20 $261 Community Services Group 115,198 0.320 % $619 $619 $619 Building and Safety 911,580 2.531 % $4,895 $4,895 $412 $5,307 Stormwater and Flood Control 238,293 0.662 % $1,280 $1,280 $108 $1,388 FD206 Law Enforcement Grant Fund 20,203 0.056 % $108 $108 $9 $117FD601 Water Fund 2,610,669 7.247 % $14,020 $14,020 $1,179 $15,199Insurance ISF Fund 2,865,566 7.955 % $15,389 $15,389 $1,294 $16,683 Office of DEI 718,456 1.994 % $3,858 $3,858 $3,858 Engineering 45,134 0.125 % $242 $242 $20 $262 Housing Policy/Homelessness 471,850 1.310 % $2,534 $2,534 $213 $2,747 Mobile Crisis Unit 99,532 0.276 % $535 $535 $45 $580 Cultural Activities 348,269 0.967 % $1,870 $1,870 $157 $2,027 Finance Support Services 90,179 0.250 % $484 $484 $484 Wellness Program 3,201 0.009 % $17 $17 $1 $18 Jack House 5,101 0.014 % $27 $27 $2 $29 Recruit Academy 66,984 0.186 % $360 $360 $30 $390 Fire Station 29,180 0.081 % $157 $157 $13 $170 FD202 Downtown Bid Fund 271,977 0.755 % $1,461 $1,461 $123 $1,584FD212 San Luis Ranch CFD 8,398 0.023 % $45 $45 $4 $49 FD406 Public Safety Equip Replacement Fund 442,726 1.229 % $2,378 $2,378 $200 $2,578 FD701 General Agency Fund 1,217,765 3.381 % $6,540 $6,540 $550 $7,090 FD712 City Of SLO PEG Fund 44,188 0.123 % $237 $237 $20 $257 FD713 SLCUSD PEG Fund 92,697 0.257 % $498 $498 $42 $540 FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.018 % $35 $35 $3 $38 Ranger Program 68,110 0.189 % $366 $366 $31 $397 Orcutt Area Specific Plan 109,740 0.305 % $589 $589 $50 $639 FD209 SB1186 CASP Certify Fund 1,067 0.003 % $6 $6 $6 FD213 Avila Ranch CFE 4,923 0.014 % $26 $26 $2 $28 FD504 LOVR Impact Fee Fund 114,635 0.318 % $616 $616 $52 $668 FD505 Affordable Housing Fund 1,700,000 4.718 % $9,128 $9,128 $769 $9,897 Total 36,021,908 100.000 % $193,447 $193,447 $14,347 $207,794 (A) Alloc basis: Operating Services and Supply Expenditures by Fund/Department/Division

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 151
Schedule 12.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedSource:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance Non Departmental
Departmental Cost
Allocation Summary
Detail page 152
Schedule 12.005
2023
Total Non Departmental
City Council $215 $215 Office of DEI $3,858 $3,858 City Administration $1,146 $1,146 Community Services Group $619 $619 City Attorney $1,539 $1,539 City Clerk $937 $937 Finance $2,207 $2,207 Network Services $11,592 $11,592 Information Services $251 $251 Finance Support Services $484 $484 Human Resources $4,066 $4,066 Wellness Program $18 $18 Public Works Administration $697 $697 Facilities Maintenance $4,561 $4,561 Fleet $5,228 $5,228 CIP Project Engineering $637 $637 Transportation/Plan Engineering $1,030 $1,030 Insurance ISF Fund $16,683 $16,683 Cultural Activities $2,027 $2,027 Economic Development $4,729 $4,729 Natural Resource Protection $1,550 $1,550 Community Promotion $2,195 $2,195 Community Development Admin $1,008 $1,008 Commissions & Committees $27 $27 Planning $1,727 $1,727 Engineering $262 $262 Building and Safety $5,307 $5,307 Housing Policy/Homelessness $2,747 $2,747 Parks Maintenance $12,287 $12,287 Swim Center Maintenance $3,084 $3,084 Urban Forest Services $872 $872 Streets Maintenance $5,560 $5,560 Traffic Signals & Lighting $1,726 $1,726 Stormwater and Flood Control $1,388 $1,388 Solid Waste Recycling $261 $261 Recreation Administration $502 $502 Recreation Facilities $321 $321 Youth Services $939 $939 Community Services $904 $904 Ranger Program $397 $397 Aquatics $513 $513

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance Non Departmental
Departmental Cost
Allocation Summary
Detail page 153
Schedule 12.005
2023
Total Non Departmental
Golf Course $1,413 $1,413 Jack House $29 $29 Police Administration $5,538 $5,538 Patrol $994 $994 Investigations $598 $598 Police Support Services $967 $967 Neighborhood Services $228 $228 Traffic Safety $159 $159 Fire Administration $1,264 $1,264 Emergency Response $853 $853 Hazard Prevention $500 $500 Training Services $755 $755 Recruit Academy $390 $390 Fire Apparatus Service $1,281 $1,281 Fire Station $170 $170 Mobile Crisis Unit $580 $580 Disaster Assistance $117 $117 Orcutt Area Specific Plan $639 $639 FD202 Downtown Bid Fund $1,584 $1,584 FD206 Law Enforcement Grant Fund $117 $117 FD208 Tourism Bid Fund $10,014 $10,014 FD209 SB1186 CASP Certify Fund $6 $6 FD212 San Luis Ranch CFD $49 $49 FD213 Avila Ranch CFE $28 $28 FD406 Public Safety Equip Replacement Fund $2,578 $2,578 FD504 LOVR Impact Fee Fund $668 $668 FD505 Affordable Housing Fund $9,897 $9,897 FD601 Water Fund $15,199 $15,199 FD602 Sewer Fund $18,799 $18,799 FD611 Parking Fund $9,101 $9,101 FD621Transit Fund $5,672 $5,672 FD701 General Agency Fund $7,090 $7,090 FD705 Whale Rock Fund $3,312 $3,312 FD711 Hazardous Mat Task Force Fund $269 $269 FD712 City Of SLO PEG Fund $257 $257 FD713 SLCUSD PEG Fund $540 $540 FD715 Boysen Ranch Conserv Easemt Fund $38 $38 Total $207,794 $207,794

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:

SCHEDULE 13.01

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 Direct Exp – These costs are associated with contract services expenditures related recruitment. Costs are allocated directly to the benefiting General Fund Department.
 Tuition Reimbursement – These costs are associated with tuition reimbursement costs. Costs are allocated to General Fund Departments and Funds.

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Human Resources
Costs to be allocated
Detail page 155
Schedule 13.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,103,351 $2,103,351 Deductions: DISALLOWED EXP ($87,622) EMPLOYEE RECOGNITION ($15,468) Total deductions: ($103,090) ($103,090) Allocated additions: 1011002 - City Council $10,002 $5,130 $15,132 1011010 - Office of DEI $199 $2,232 $2,431 1011001 - City Administration $24,665 $6,850 $31,515 1011501 - City Attorney $22,626 $3,483 $26,109 1011021 - City Clerk $18,491 $5,027 $23,518 1012000 - Finance $40,078 $5,757 $45,835 1011101 - Network Services $53,996 $5,597 $59,593 1011103 - Information Services $14,859 $1,256 $16,115 1012006 - Finance Support Services $1,742 $132 $1,874 1012007 - Finance Non Departmental $3,751 $315 $4,066 1013003 - Wellness Program $73 $73 1015005 - Facilities Maintenance $25,167 $25,167 8020000 - Insurance ISF Fund $61,004 $61,004 Total allocated additions: $190,409 $122,023 $312,432 $312,432 Departmental cost adjustments: RENT EXP $120,452 Total departmental cost adjustments: $120,452 $120,452 Total to be allocated $2,311,122 $122,023 $2,433,145

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Human Resources
Schedule of costs to be
allocated by function
Detail page 156
Schedule 13.003
2023
Total General & Admin Human Resources Other Direct Exp Tiution Reimbursement Wages & BenefitsSALARIES & WAGES $952,318 $952,318 FRINGE BENEFITS $450,970 $450,970 Other Expense and CostSERVICES & SUPPLIES $55,979 $55,979 CONTRACT SERVICES $522,340 $487,007 $35,333 TUITION REIMBURSEMENT $18,654 $2,102 $16,552 DISALLOWED EXP $87,622 $87,622 EMPLOYEE RECOGNITION $15,468 $15,468 Departmental Expenditures $2,103,351 $103,090 $1,948,376 $35,333 $16,552 Cost AdjustmentsDeductions ($103,090) ($103,090)RENT EXP $120,452 $120,452 Additions: 1stOther $190,409 $190,409 Functional Cost $2,311,122 $2,259,237 $35,333 $16,552 Allocable Costs $2,311,122 $2,259,237 $35,333 $16,552 1st Allocation $2,311,122 $2,259,237 $35,333 $16,552 Additions: 2ndOther $122,023 $122,023 Functional Cost $122,023 $122,023 Allocable Costs $122,023 $122,023 2nd Allocation $122,023 $122,023 Total allocated $2,433,145 $2,381,260 $35,333 $16,552

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Human ResourcesDetail allocation ofHuman Resources
Detail page 157
Schedule 13.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.657 % $14,839 $14,839 $916 $15,755 Facilities Maintenance 500 1.095 % $24,732 $24,732 $1,526 $26,258Streets Maintenance 1,600 3.503 % $79,141 $79,141 $4,885 $84,026 Stormwater and Flood Control 635 1.390 % $31,409 $31,409 $1,939 $33,348 Traffic Signals & Lighting 200 0.438 % $9,893 $9,893 $611 $10,504Transportation/Plan Engineering 600 1.314 % $29,678 $29,678 $1,832 $31,510 Recreation Administration 400 0.876 % $19,785 $19,785 $1,221 $21,006 Recreation Facilities 100 0.219 % $4,946 $4,946 $305 $5,251 Youth Services 800 1.752 % $39,571 $39,571 $2,442 $42,013 Community Services 400 0.876 % $19,785 $19,785 $1,221 $21,006 Ranger Program 800 1.752 % $39,571 $39,571 $2,442 $42,013 Aquatics 100 0.219 % $4,946 $4,946 $305 $5,251 Golf Course 400 0.876 % $19,785 $19,785 $1,221 $21,006 Police Administration 650 1.423 % $32,151 $32,151 $1,984 $34,135 Patrol 4,500 9.852 % $222,585 $222,585 $13,738 $236,323 Investigations 1,400 3.065 % $69,249 $69,249 $4,274 $73,523 Police Support Services 2,050 4.488 % $101,400 $101,400 $6,258 $107,658 Neighborhood Services 100 0.219 % $4,946 $4,946 $305 $5,251 Traffic Safety 400 0.876 % $19,785 $19,785 $1,221 $21,006 Fire Administration 400 0.876 % $19,785 $19,785 $1,221 $21,006 Emergency Response 4,600 10.071 % $227,531 $227,531 $14,043 $241,574 Hazard Prevention 600 1.314 % $29,678 $29,678 $1,832 $31,510 FD601 Water Fund 3,389 7.420 % $167,631 $167,631 $10,346 $177,977FD621Transit Fund 200 0.438 % $9,893 $9,893 $611 $10,504 City Administration 600 1.314 % $29,678 $29,678 $29,678 Economic Development 100 0.219 % $4,946 $4,946 $305 $5,251 Natural Resource Protection 300 0.657 % $14,839 $14,839 $916 $15,755 Community Promotion 25 0.055 % $1,237 $1,237 $76 $1,313 City Attorney 600 1.314 % $29,678 $29,678 $29,678 City Clerk 450 0.985 % $22,258 $22,258 $22,258 Finance 1,500 3.284 % $74,195 $74,195 $74,195 Network Services 855 1.872 % $42,291 $42,291 $42,291 Information Services 850 1.861 % $42,044 $42,044 $42,044 Community Development Admin 500 1.095 % $24,732 $24,732 $1,526 $26,258 Building and Safety 1,550 3.394 % $76,668 $76,668 $4,732 $81,400 Public Works Administration 700 1.533 % $34,624 $34,624 $2,137 $36,761 Parks Maintenance 1,300 2.846 % $64,302 $64,302 $3,969 $68,271 Swim Center Maintenance 100 0.219 % $4,946 $4,946 $305 $5,251 Fire Apparatus Service 200 0.438 % $9,893 $9,893 $611 $10,504 Fleet 500 1.095 % $24,732 $24,732 $1,526 $26,258 FD611 Parking Fund 1,622 3.551 % $80,230 $80,230 $4,952 $85,182

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Human ResourcesDetail allocation ofHuman Resources
Detail page 158
Schedule 13.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCIP Project Engineering 1,800 3.941 % $89,034 $89,034 $5,495 $94,529 Planning 1,000 2.189 % $49,463 $49,463 $3,053 $52,516 City Council 500 1.095 % $24,732 $24,732 $24,732 Community Services Group 250 0.547 % $12,366 $12,366 $12,366 Housing Policy/Homelessness 400 0.876 % $19,785 $19,785 $1,221 $21,006 Solid Waste Recycling 200 0.438 % $9,893 $9,893 $611 $10,504 Office of DEI 100 0.219 % $4,946 $4,946 $4,946 Engineering 500 1.095 % $24,732 $24,732 $1,526 $26,258 FD705 Whale Rock Fund 410 0.898 % $20,280 $20,280 $1,252 $21,532 FD602 Sewer Fund 3,364 7.365 % $166,395 $166,395 $10,270 $176,665Disaster Assistance 100 0.219 % $4,946 $4,946 $305 $5,251 FD208 Tourism Bid Fund 175 0.377 % $8,657 $8,657 $536 $9,193 Total 45,675 100.000 % $2,259,237 $2,259,237 $122,023 $2,381,260 (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
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Human ResourcesDetail allocation of
Other Direct Exp
Detail page 159
Schedule 13.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFinance 8,333 23.584 % $8,333 $8,333 $8,333 City Administration 27,000 76.416 % $27,000 $27,000 $27,000 Total 35,333 100.000 % $35,333 $35,333 $35,333 (A) Alloc basis: Directly to the Benefiting General Fund DepartmentSource:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Human ResourcesDetail allocation of
Tiution Reimbursement
Detail page 160
Schedule 13.006
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 1,500 9.062 % $1,500 $1,500 $1,500 FD602 Sewer Fund 750 4.531 % $750 $750 $750 FD601 Water Fund 750 4.531 % $750 $750 $750 Network Services 1,364 8.241 % $1,364 $1,364 $1,364 Building and Safety 1,500 9.062 % $1,500 $1,500 $1,500 CIP Project Engineering 450 2.719 % $450 $450 $450 Emergency Response 4,781 28.885 % $4,781 $4,781 $4,781 Investigations 1,500 9.062 % $1,500 $1,500 $1,500 Patrol 3,957 23.907 % $3,957 $3,957 $3,957 Total 16,552 100.000 % $16,552 $16,552 $16,552 (A) Alloc basis: Tuition Exp by General Fund Department/DivisionSource:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Human ResourcesDepartmental Cost
Allocation Summary
Detail page 161
Schedule 13.007
2023
Total Human Resources Other Direct Exp Tiution Reimbursement City Council $24,732 $24,732 Office of DEI $4,946 $4,946 City Administration $56,678 $29,678 $27,000 Community Services Group $12,366 $12,366 City Attorney $29,678 $29,678 City Clerk $22,258 $22,258 Finance $82,528 $74,195 $8,333 Network Services $43,655 $42,291 $1,364 Information Services $42,044 $42,044 Public Works Administration $36,761 $36,761 Facilities Maintenance $26,258 $26,258 Fleet $26,258 $26,258 CIP Project Engineering $94,979 $94,529 $450 Transportation/Plan Engineering $31,510 $31,510 Economic Development $5,251 $5,251 Natural Resource Protection $15,755 $15,755 Community Promotion $1,313 $1,313 Community Development Admin $26,258 $26,258 Planning $52,516 $52,516 Engineering $26,258 $26,258 Building and Safety $82,900 $81,400 $1,500 Housing Policy/Homelessness $21,006 $21,006 Parks Maintenance $68,271 $68,271 Swim Center Maintenance $5,251 $5,251 Urban Forest Services $15,755 $15,755 Streets Maintenance $84,026 $84,026 Traffic Signals & Lighting $10,504 $10,504 Stormwater and Flood Control $33,348 $33,348 Solid Waste Recycling $10,504 $10,504 Recreation Administration $21,006 $21,006 Recreation Facilities $5,251 $5,251 Youth Services $42,013 $42,013 Community Services $21,006 $21,006 Ranger Program $42,013 $42,013 Aquatics $5,251 $5,251 Golf Course $21,006 $21,006 Police Administration $35,635 $34,135 $1,500 Patrol $240,280 $236,323 $3,957 Investigations $75,023 $73,523 $1,500 Police Support Services $107,658 $107,658

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Human ResourcesDepartmental Cost
Allocation Summary
Detail page 162
Schedule 13.007
2023
Total Human Resources Other Direct Exp Tiution Reimbursement Neighborhood Services $5,251 $5,251 Traffic Safety $21,006 $21,006 Fire Administration $21,006 $21,006 Emergency Response $246,355 $241,574 $4,781 Hazard Prevention $31,510 $31,510 Fire Apparatus Service $10,504 $10,504 Disaster Assistance $5,251 $5,251 FD208 Tourism Bid Fund $9,193 $9,193 FD601 Water Fund $178,727 $177,977 $750 FD602 Sewer Fund $177,415 $176,665 $750 FD611 Parking Fund $85,182 $85,182 FD621Transit Fund $10,504 $10,504 FD705 Whale Rock Fund $21,532 $21,532 Total $2,433,145 $2,381,260 $35,333 $16,552

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:

SCHEDULE 14.01

WELLNESS PROGRAM

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

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

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Wellness Program
Costs to be allocated
Detail page 164
Schedule 14.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $3,201 $3,201 Allocated additions: 1011001 - City Administration $38 $10 $48 1011501 - City Attorney $34 $5 $39 1012000 - Finance $116 $16 $132 1012006 - Finance Support Services $3 $3 1012007 - Finance Non Departmental $17 $1 $18 1015005 - Facilities Maintenance $21,246 $21,246 8020000 - Insurance ISF Fund $175 $175 Total allocated additions: $208 $21,453 $21,661 $21,661 Total to be allocated $3,409 $21,453 $24,862

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Wellness Program
Schedule of costs to be
allocated by function
Detail page 165
Schedule 14.003
2023
Total General & Admin Wellness Program
Other Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostWELLNESS PROGRAM $3,201 $3,201 Departmental Expenditures $3,201 $3,201 Additions: 1stOther $208 $208 Functional Cost $3,409 $208 $3,201 Reallocate Admin ($208) $208 Allocable Costs $3,409 $3,409 1st Allocation $3,409 $3,409 Additions: 2ndOther $21,453 $21,453 Functional Cost $21,453 $21,453 Reallocate Admin ($21,453) $21,453 Allocable Costs $21,453 $21,453 2nd Allocation $21,453 $21,453 Total allocated $24,862 $24,862

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Wellness Program
Detail allocation of
Wellness Program
Detail page 166
Schedule 14.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.643 % $22 $22 $161 $183 Facilities Maintenance 500 1.071 % $37 $37 $268 $305 Streets Maintenance 1,600 3.428 % $117 $117 $859 $976 Stormwater and Flood Control 635 1.360 % $46 $46 $341 $387 Traffic Signals & Lighting 200 0.428 % $15 $15 $107 $122 Transportation/Plan Engineering 600 1.285 % $44 $44 $322 $366 Recreation Administration 400 0.857 % $29 $29 $215 $244 Recreation Facilities 100 0.214 % $7 $7 $54 $61 Youth Services 800 1.714 % $58 $58 $429 $487 Community Services 400 0.857 % $29 $29 $215 $244 Ranger Program 800 1.714 % $58 $58 $429 $487 Aquatics 100 0.214 % $7 $7 $54 $61 Golf Course 400 0.857 % $29 $29 $215 $244 Police Administration 650 1.393 % $47 $47 $349 $396 Patrol 4,500 9.641 % $329 $329 $2,415 $2,744 Investigations 1,400 2.999 % $102 $102 $751 $853 Police Support Services 2,050 4.392 % $150 $150 $1,100 $1,250 Neighborhood Services 100 0.214 % $7 $7 $54 $61 Traffic Safety 400 0.857 % $29 $29 $215 $244 Fire Administration 400 0.857 % $29 $29 $215 $244 Emergency Response 4,600 9.855 % $336 $336 $2,469 $2,805 Hazard Prevention 600 1.285 % $44 $44 $322 $366 FD601 Water Fund 3,389 7.261 % $248 $248 $1,819 $2,067 FD621Transit Fund 200 0.428 % $15 $15 $107 $122 City Administration 600 1.285 % $44 $44 $44 Economic Development 100 0.214 % $7 $7 $54 $61 Natural Resource Protection 300 0.643 % $22 $22 $161 $183 Community Promotion 25 0.054 % $2 $2 $13 $15 City Attorney 600 1.285 % $44 $44 $44 City Clerk 450 0.964 % $33 $33 $33 Finance 1,500 3.214 % $110 $110 $110 Network Services 855 1.832 % $62 $62 $62 Information Services 850 1.821 % $62 $62 $62 Human Resources 1,000 2.142 % $73 $73 $73 Community Development Admin 500 1.071 % $37 $37 $268 $305 Building and Safety 1,550 3.321 % $113 $113 $832 $945 Public Works Administration 700 1.500 % $51 $51 $376 $427 Parks Maintenance 1,300 2.785 % $95 $95 $698 $793 Swim Center Maintenance 100 0.214 % $7 $7 $54 $61 Fire Apparatus Service 200 0.428 % $15 $15 $107 $122 Fleet 500 1.071 % $37 $37 $268 $305

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Wellness Program
Detail allocation of
Wellness Program
Detail page 167
Schedule 14.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 1,622 3.475 % $118 $118 $871 $989 CIP Project Engineering 1,800 3.856 % $131 $131 $966 $1,097 Planning 1,000 2.142 % $73 $73 $537 $610 City Council 500 1.071 % $37 $37 $37 Community Services Group 250 0.536 % $18 $18 $18 Housing Policy/Homelessness 400 0.857 % $29 $29 $215 $244 Solid Waste Recycling 200 0.428 % $15 $15 $107 $122 Office of DEI 100 0.214 % $7 $7 $7 Engineering 500 1.071 % $37 $37 $268 $305 FD705 Whale Rock Fund 410 0.878 % $30 $30 $220 $250 FD602 Sewer Fund 3,364 7.207 % $246 $246 $1,806 $2,052 Disaster Assistance 100 0.214 % $7 $7 $54 $61 FD208 Tourism Bid Fund 175 0.383 % $13 $13 $93 $106 Total 46,675 100.000 % $3,409 $3,409 $21,453 $24,862 (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
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Wellness Program
Departmental Cost
Allocation Summary
Detail page 168
Schedule 14.005
2023
Total Wellness Program
City Council $37 $37 Office of DEI $7 $7 City Administration $44 $44 Community Services Group $18 $18 City Attorney $44 $44 City Clerk $33 $33 Finance $110 $110 Network Services $62 $62 Information Services $62 $62 Human Resources $73 $73 Public Works Administration $427 $427 Facilities Maintenance $305 $305 Fleet $305 $305 CIP Project Engineering $1,097 $1,097 Transportation/Plan Engineering $366 $366 Economic Development $61 $61 Natural Resource Protection $183 $183 Community Promotion $15 $15 Community Development Admin $305 $305 Planning $610 $610 Engineering $305 $305 Building and Safety $945 $945 Housing Policy/Homelessness $244 $244 Parks Maintenance $793 $793 Swim Center Maintenance $61 $61 Urban Forest Services $183 $183 Streets Maintenance $976 $976 Traffic Signals & Lighting $122 $122 Stormwater and Flood Control $387 $387 Solid Waste Recycling $122 $122 Recreation Administration $244 $244 Recreation Facilities $61 $61 Youth Services $487 $487 Community Services $244 $244 Ranger Program $487 $487 Aquatics $61 $61 Golf Course $244 $244 Police Administration $396 $396 Patrol $2,744 $2,744 Investigations $853 $853 Police Support Services $1,250 $1,250

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Wellness Program
Departmental Cost
Allocation Summary
Detail page 169
Schedule 14.005
2023
Total Wellness Program
Neighborhood Services $61 $61 Traffic Safety $244 $244 Fire Administration $244 $244 Emergency Response $2,805 $2,805 Hazard Prevention $366 $366 Fire Apparatus Service $122 $122 Disaster Assistance $61 $61 FD208 Tourism Bid Fund $106 $106 FD601 Water Fund $2,067 $2,067 FD602 Sewer Fund $2,052 $2,052 FD611 Parking Fund $989 $989 FD621Transit Fund $122 $122 FD705 Whale Rock Fund $250 $250 Total $24,862 $24,862

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:

SCHEDULE 15.01

PUBLIC WORKS ADMINISTRATION

NATURE AND EXTENT OF SERVICE
The Public Works Administration Division is responsible for planning, directing, and evaluating the twelve Public Works operating Programs. The Public Works Administration program also assists the operating programs with various administrative, financial, 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, Deputy Director – Maintenance Operations, Administrative Assistants, and other positions that are assigned to the administration function, both as full-time and parttime staff are represented below.

Costs are allocated as follows:
 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).
 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.
 Enterprise Funds – These costs represent time spent on Parking and Transit. Costs are allocated to the respective funds.

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Public Works Administration
Costs to be allocated
Detail page 171
Schedule 15.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,402,863 $1,402,863 Deductions: ED & TRAINING ($1,111) Total deductions: ($1,111) ($1,111) Allocated additions: 10000000 - Building Charge $19,702 $19,702 1011002 - City Council $36,372 $18,654 $55,026 1011010 - Office of DEI $139 $1,563 $1,702 1011001 - City Administration $16,451 $4,568 $21,019 1011009 - Community Services Group $160,219 $16,073 $176,292 1011501 - City Attorney $15,091 $2,323 $17,414 1011021 - City Clerk $63,400 $17,613 $81,013 1012000 - Finance $23,534 $3,440 $26,974 1011101 - Network Services $64,518 $6,469 $70,987 1011103 - Information Services $99,037 $8,404 $107,441 1012006 - Finance Support Services $1,162 $88 $1,250 1012007 - Finance Non Departmental $643 $54 $697 1013001 - Human Resources $34,624 $2,137 $36,761 1013003 - Wellness Program $51 $376 $427 1015005 - Facilities Maintenance $37,122 $37,122 1015008 - Fleet $8,565 $8,565 8020000 - Insurance ISF Fund $434,099 $434,099 Total allocated additions: $534,943 $561,548 $1,096,491 $1,096,491 Total to be allocated $1,936,695 $561,548 $2,498,243

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Public Works Administration
Schedule of costs to be
allocated by function
Detail page 172
Schedule 15.003
2023
Total General & Admin Deputy Director/City Engineer Director Enterprise Funds Wages & BenefitsSALARIES & WAGES $930,117 $199,789 $483,847 $221,182 $25,299 FRINGE BENEFITS $353,029 $75,831 $183,646 $83,950 $9,602 Other Expense and CostSERVICES & SUPPLIES $118,606 $25,477 $61,699 $28,205 $3,225 ED & TRAINING $1,111 $1,111 Departmental Expenditures $1,402,863 $302,208 $729,192 $333,337 $38,126 Cost AdjustmentsDeductions ($1,111) ($1,111)Additions: 1stOther $534,943 $534,943 Functional Cost $1,936,695 $836,040 $729,192 $333,337 $38,126 Reallocate Admin ($836,040) $553,883 $253,197 $28,960 Allocable Costs $1,936,695 $1,283,075 $586,534 $67,086 1st Allocation $1,936,695 $1,283,075 $586,534 $67,086 Additions: 2ndOther $561,548 $561,548 Functional Cost $561,548 $561,548 Reallocate Admin ($561,548) $372,030 $170,067 $19,451 Allocable Costs $561,548 $372,030 $170,067 $19,451 2nd Allocation $561,548 $372,030 $170,067 $19,451 Total allocated $2,498,243 $1,655,105 $756,601 $86,537

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Public Works Administration
Detail allocation of
Deputy Director/City Engineer
Detail page 173
Schedule 15.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 177 4.869 % $62,477 $62,477 $18,115 $80,592 Urban Forest Services 177 4.869 % $62,477 $62,477 $18,115 $80,592CIP Project Engineering 1,529 42.063 % $539,703 $539,703 $156,488 $696,191 Fleet 177 4.869 % $62,477 $62,477 $18,115 $80,592 Swim Center Maintenance 164 4.512 % $57,888 $57,888 $16,785 $74,673 Facilities Maintenance 177 4.869 % $62,477 $62,477 $18,115 $80,592 Traffic Signals & Lighting 177 4.869 % $62,477 $62,477 $18,115 $80,592 Streets Maintenance 164 4.512 % $57,888 $57,888 $16,785 $74,673 Stormwater and Flood Control 177 4.869 % $62,477 $62,477 $18,115 $80,592 Transportation/Plan Engineering 626 17.221 % $220,964 $220,964 $64,069 $285,033 Eng Dev Review (Utility Services) 90 2.478 % $31,770 $31,770 $9,213 $40,983 Total 3,635 100.000 % $1,283,075 $1,283,075 $372,030 $1,655,105 (A) Alloc basis: Hours Supervised by Department/DivisionSource:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Public Works Administration
Detail allocation of
Director
Detail page 174
Schedule 15.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 3.206 % $18,805 $18,805 $5,453 $24,258 Facilities Maintenance 500 5.344 % $31,342 $31,342 $9,088 $40,430Streets Maintenance 1,600 17.099 % $100,294 $100,294 $29,081 $129,375 Stormwater and Flood Control 635 6.786 % $39,804 $39,804 $11,541 $51,345 Traffic Signals & Lighting 200 2.137 % $12,537 $12,537 $3,635 $16,172 Transportation/Plan Engineering 600 6.412 % $37,610 $37,610 $10,905 $48,515 FD621Transit Fund 200 2.137 % $12,537 $12,537 $3,635 $16,172 Parks Maintenance 1,300 13.893 % $81,489 $81,489 $23,628 $105,117Swim Center Maintenance 100 1.069 % $6,268 $6,268 $1,818 $8,086 Fleet 500 5.344 % $31,342 $31,342 $9,088 $40,430 FD611 Parking Fund 1,622 17.335 % $101,673 $101,673 $29,480 $131,153 CIP Project Engineering 1,800 19.238 % $112,833 $112,833 $32,715 $145,548 Total 9,357 100.000 % $586,534 $586,534 $170,067 $756,601 (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
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Public Works Administration
Detail allocation of
Enterprise Funds
Detail page 175
Schedule 15.006
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 136 50.000 % $33,543 $33,543 $9,726 $43,269 FD621Transit Fund 136 50.000 % $33,543 $33,543 $9,725 $43,268 Total 272 100.000 % $67,086 $67,086 $19,451 $86,537 (A) Alloc basis: Analysis of Time WorkedSource:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Public Works Administration
Departmental Cost
Allocation Summary
Detail page 176
Schedule 15.007
2023
Total Deputy Director/City Engineer Director Enterprise Funds Facilities Maintenance $121,022 $80,592 $40,430 Fleet $121,022 $80,592 $40,430 CIP Project Engineering $841,739 $696,191 $145,548 Transportation/Plan Engineering $333,548 $285,033 $48,515 Eng Dev Review (Utility Services) $40,983 $40,983 Parks Maintenance $185,709 $80,592 $105,117 Swim Center Maintenance $82,759 $74,673 $8,086 Urban Forest Services $104,850 $80,592 $24,258 Streets Maintenance $204,048 $74,673 $129,375 Traffic Signals & Lighting $96,764 $80,592 $16,172 Stormwater and Flood Control $131,937 $80,592 $51,345 FD611 Parking Fund $174,422 $131,153 $43,269 FD621Transit Fund $59,440 $16,172 $43,268 Total $2,498,243 $1,655,105 $756,601 $86,537

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:

SCHEDULE 16.01

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, public safety 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/Janitorial 919 Palm Street – These costs are associated with utility (water, sewer, electric and gas) expenditures and 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 Corporation Yard – These costs are associated with janitorial contract services for the Corporation Yard. Costs are allocated based on square footage occupied for janitorial services in Corporation 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
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:

SCHEDULE 16.01

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.  Other Direct Expenditures – These costs are related to maintenance or contract services that directly benefit a department or Fund. Costs are allocated directly to the benefiting department or fund.

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Costs to be allocated
Detail page 178
Schedule 16.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,430,582 $1,430,582 Allocated additions: 10000000 - Building Charge $4,300 $4,300 1011010 - Office of DEI $99 $1,116 $1,215 1011001 - City Administration $16,776 $4,659 $21,435 1011501 - City Attorney $15,389 $2,369 $17,758 1011021 - City Clerk $654 $114 $768 1012000 - Finance $57,702 $7,791 $65,493 1011101 - Network Services $40,227 $4,111 $44,338 1011103 - Information Services $7,430 $628 $8,058 1012006 - Finance Support Services $1,185 $90 $1,275 1012007 - Finance Non Departmental $4,207 $354 $4,561 1013001 - Human Resources $24,732 $1,526 $26,258 1013003 - Wellness Program $37 $268 $305 1015001 - Public Works Administration $93,819 $27,203 $121,022 1015008 - Fleet $34,103 $34,103 8020000 - Insurance ISF Fund $54,299 $54,299 Total allocated additions: $266,557 $138,631 $405,188 $405,188 Total to be allocated $1,697,139 $138,631 $1,835,770

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Schedule of costs to be
allocated by function
Detail page 179
Schedule 16.003
2023
Total General &
Admin
Utilities/Janitori
al - City Hall
Utilities/Janitori
al - 919 Palm
Street
Utilities - Corp
Yard
Janitorial -
Corp Yard
Utilities - Other Janitorial -
Other
Parking Facility
Maintenance
Utility Fund
Facilities
Maintenance
Wages & BenefitsSALARIES & WAGES $431,615 $97,372 $12,128 $7,208 FRINGE BENEFITS $215,567 $48,632 $6,057 $3,600 Other Expense and CostCONTRACT SERVICES $317,533 $42,766 $28,299 $18,788 $93,644 UTILITIES $317,861 $47,381 $25,445 $79,810 $165,225 SOLID WASTE $41,892 SERVICES & SUPPLIES $106,114 Departmental Expenditures $1,430,582 $146,004 $90,147 $53,744 $79,810 $18,788 $165,225 $93,644 $18,185 $10,808 Additions: 1stOther $266,557 $266,557 Functional Cost $1,697,139 $412,561 $90,147 $53,744 $79,810 $18,788 $165,225 $93,644 $18,185 $10,808 Reallocate Admin ($412,561) $28,952 $17,261 $25,632 $6,034 $53,064 $30,075 $5,840 $3,471 Allocable Costs $1,697,139 $119,099 $71,005 $105,442 $24,822 $218,289 $123,719 $24,025 $14,279 1st Allocation $1,697,139 $119,099 $71,005 $105,442 $24,822 $218,289 $123,719 $24,025 $14,279 Additions: 2ndOther $138,631 $138,631 Functional Cost $138,631 $138,631 Reallocate Admin ($138,631) $9,729 $5,800 $8,613 $2,028 $17,831 $10,106 $1,963 $1,166 Allocable Costs $138,631 $9,729 $5,800 $8,613 $2,028 $17,831 $10,106 $1,963 $1,166 2nd Allocation $138,631 $9,729 $5,800 $8,613 $2,028 $17,831 $10,106 $1,963 $1,166 Total allocated $1,835,770 $128,828 $76,805 $114,055 $26,850 $236,120 $133,825 $25,988 $15,445

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Schedule of costs to be
allocated by function
Detail page 180
Schedule 16.003
2023
Transit
Facilities
Maintenance
Building
Maintenance
Other Direct
Wages & BenefitsSALARIES & WAGES $1,683 $313,224 FRINGE BENEFITS $841 $156,437 Other Expense and CostCONTRACT SERVICES $134,036 UTILITIESSOLID WASTE $41,892 SERVICES & SUPPLIES $104,561 $1,553 Departmental Expenditures $2,524 $616,114 $135,589 Additions: 1stOtherFunctional Cost $2,524 $616,114 $135,589 Reallocate Admin $811 $197,874 $43,547 Allocable Costs $3,335 $813,988 $179,136 1st Allocation $3,335 $813,988 $179,136 Additions: 2ndOtherFunctional CostReallocate Admin $272 $66,491 $14,632 Allocable Costs $272 $66,491 $14,632 2nd Allocation $272 $66,491 $14,632 Total allocated $3,607 $880,479 $193,768

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Utilities/Janitorial - City Hall
Detail page 181
Schedule 16.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Administration 938 7.470 % $8,897 $8,897 $8,897 City Council 2,502 19.925 % $23,731 $23,731 $23,731 Cultural Activities 110 0.876 % $1,043 $1,043 $1,018 $2,061 Economic Development 100 0.796 % $948 $948 $926 $1,874 Natural Resource Protection 760 6.052 % $7,208 $7,208 $7,035 $14,243 City Attorney 1,135 9.039 % $10,765 $10,765 $10,765 City Clerk 906 7.215 % $8,593 $8,593 $8,593 Finance 3,537 28.168 % $33,547 $33,547 $33,547 Network Services 1,724 13.729 % $16,352 $16,352 $16,352 FD208 Tourism Bid Fund 81 0.645 % $768 $768 $750 $1,518 Office of DEI 214 1.704 % $2,030 $2,030 $2,030 Information Services 550 4.381 % $5,217 $5,217 $5,217 Total 12,557 100.000 % $119,099 $119,099 $9,729 $128,828 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Utilities/Janitorial - 919 Palm Street
Detail page 182
Schedule 16.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPlanning 820 4.713 % $3,346 $3,346 $378 $3,724 Engineering 820 4.713 % $3,346 $3,346 $378 $3,724 Building and Safety 2,280 13.104 % $9,305 $9,305 $1,050 $10,355 Public Works Administration 4,430 25.461 % $18,079 $18,079 $18,079 CIP Project Engineering 5,039 28.961 % $20,564 $20,564 $2,322 $22,886 Transportation/Plan Engineering 100 0.575 % $408 $408 $46 $454 Community Development Admin 3,410 19.599 % $13,916 $13,916 $1,571 $15,487 FD621Transit Fund 120 0.690 % $490 $490 $55 $545 Community Services Group 380 2.184 % $1,551 $1,551 $1,551 Total 17,399 100.000 % $71,005 $71,005 $5,800 $76,805 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Utilities - Corp Yard
Detail page 183
Schedule 16.006
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 3,680 12.066 % $12,722 $12,722 $1,039 $13,761 Urban Forest Services 620 2.033 % $2,143 $2,143 $175 $2,318 Streets Maintenance 6,850 22.459 % $23,681 $23,681 $1,934 $25,615Fleet 10,400 34.098 % $35,954 $35,954 $2,937 $38,891 FD601 Water Fund 4,475 14.672 % $15,471 $15,471 $1,264 $16,735 FD602 Sewer Fund 4,475 14.672 % $15,471 $15,471 $1,264 $16,735 Total 30,500 100.000 % $105,442 $105,442 $8,613 $114,055 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Janitorial - Corp Yard
Detail page 184
Schedule 16.007
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 780 27.857 % $6,915 $6,915 $565 $7,480 Urban Forest Services 120 4.286 % $1,064 $1,064 $87 $1,151 Streets Maintenance 900 32.143 % $7,979 $7,979 $652 $8,631 Fleet 100 3.571 % $887 $887 $72 $959 FD601 Water Fund 450 16.071 % $3,989 $3,989 $326 $4,315 FD602 Sewer Fund 450 16.072 % $3,988 $3,988 $326 $4,314 Total 2,800 100.000 % $24,822 $24,822 $2,028 $26,850 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Utilities - Other
Detail page 185
Schedule 16.008
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedWellness Program 1,800 3.902 % $8,517 $8,517 $8,517 Recreation Administration 700 1.517 % $3,312 $3,312 $282 $3,594 Recreation Facilities 40,882 88.620 % $193,447 $193,447 $16,443 $209,890 Youth Services 700 1.517 % $3,312 $3,312 $282 $3,594 Community Services 700 1.517 % $3,312 $3,312 $282 $3,594 Ranger Program 700 1.517 % $3,312 $3,312 $282 $3,594 Traffic Signals & Lighting 650 1.410 % $3,077 $3,077 $260 $3,337 Total 46,132 100.000 % $218,289 $218,289 $17,831 $236,120 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Janitorial - Other
Detail page 186
Schedule 16.009
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedWellness Program 1,800 4.034 % $4,991 $4,991 $4,991 Recreation Administration 700 1.569 % $1,941 $1,941 $179 $2,120 Human Resources 3,322 7.445 % $9,211 $9,211 $9,211 Recreation Facilities 32,222 72.214 % $89,343 $89,343 $8,244 $97,587 Youth Services 700 1.569 % $1,941 $1,941 $179 $2,120 Community Services 700 1.569 % $1,941 $1,941 $179 $2,120 Ranger Program 700 1.569 % $1,941 $1,941 $179 $2,120 Fire Administration 4,276 9.583 % $11,856 $11,856 $1,094 $12,950 Insurance ISF Fund 200 0.448 % $554 $554 $52 $606 Total 44,620 100.000 % $123,719 $123,719 $10,106 $133,825 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Parking Facility Maintenance
Detail page 187
Schedule 16.010
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 1 100.000 % $24,025 $24,025 $1,963 $25,988 Total 1 100.000 % $24,025 $24,025 $1,963 $25,988 (A) Alloc basis: Direct Allocation to Parking, Fund 611Source: Salary & Wage Analysis Worksheet

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Utility Fund Facilities Maintenance
Detail page 188
Schedule 16.011
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 50 50.000 % $7,140 $7,140 $583 $7,723 FD602 Sewer Fund 50 50.000 % $7,139 $7,139 $583 $7,722 Total 100 100.000 % $14,279 $14,279 $1,166 $15,445 (A) Alloc basis: Direct Allocation to Water and Sewer FundsSource: Salary & Wage Analysis Worksheet

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Transit Facilities Maintenance
Detail page 189
Schedule 16.012
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD621Transit Fund 100 100.000 % $3,335 $3,335 $272 $3,607 Total 100 100.000 % $3,335 $3,335 $272 $3,607 (A) Alloc basis: Direct Allocation to Fund 621 TransitSource: Salary & Wage Analysis Worksheet

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 190
Schedule 16.013
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 2,502 1.321 % $10,755 $10,755 $10,755 Cultural Activities 110 0.058 % $473 $473 $43 $516 Economic Development 100 0.053 % $430 $430 $39 $469 Natural Resource Protection 760 0.401 % $3,267 $3,267 $295 $3,562City Attorney 1,135 0.599 % $4,879 $4,879 $4,879 City Clerk 906 0.478 % $3,895 $3,895 $3,895 Finance 3,537 1.868 % $15,205 $15,205 $15,205 Network Services 1,724 0.910 % $7,411 $7,411 $7,411 Engineering 820 0.433 % $3,525 $3,525 $318 $3,843 Building and Safety 2,280 1.204 % $9,801 $9,801 $885 $10,686 Public Works Administration 4,430 2.340 % $19,043 $19,043 $19,043Fleet 10,400 5.492 % $44,707 $44,707 $4,038 $48,745 City Administration 938 0.495 % $4,032 $4,032 $4,032 Transportation/Plan Engineering 100 0.053 % $430 $430 $39 $469 Recreation Administration 700 0.370 % $3,009 $3,009 $272 $3,281 Police Administration 5,550 2.931 % $23,858 $23,858 $2,155 $26,013 Fire Administration 5,042 2.663 % $21,674 $21,674 $1,958 $23,632 FD601 Water Fund 6,380 3.369 % $27,426 $27,426 $2,477 $29,903 FD611 Parking Fund 7,025 3.710 % $30,199 $30,199 $2,728 $32,927 FD602 Sewer Fund 6,380 3.369 % $27,426 $27,426 $2,477 $29,903 FD621Transit Fund 120 0.063 % $516 $516 $47 $563 Wellness Program 1,800 0.951 % $7,738 $7,738 $7,738 Community Development Admin 3,410 1.801 % $14,659 $14,659 $1,324 $15,983 Planning 1,436 0.758 % $6,173 $6,173 $558 $6,731 Parks Maintenance 3,680 1.943 % $15,819 $15,819 $1,429 $17,248 Urban Forest Services 620 0.327 % $2,665 $2,665 $241 $2,906 Streets Maintenance 6,850 3.618 % $29,446 $29,446 $2,660 $32,106 Traffic Signals & Lighting 650 0.343 % $2,794 $2,794 $252 $3,046 Youth Services 700 0.370 % $3,009 $3,009 $272 $3,281 Community Services 700 0.370 % $3,009 $3,009 $272 $3,281 Ranger Program 700 0.370 % $3,009 $3,009 $272 $3,281 Patrol 5,550 2.931 % $23,858 $23,858 $2,155 $26,013 Investigations 5,550 2.931 % $23,858 $23,858 $2,155 $26,013 Police Support Services 11,100 5.862 % $47,716 $47,716 $4,310 $52,026 Neighborhood Services 5,550 2.931 % $23,858 $23,858 $2,155 $26,013 Traffic Safety 5,550 2.931 % $23,858 $23,858 $2,155 $26,013 Emergency Response 5,042 2.663 % $21,674 $21,674 $1,958 $23,632 Hazard Prevention 5,042 2.663 % $21,674 $21,674 $1,958 $23,632 Training Services 5,042 2.663 % $21,674 $21,674 $1,958 $23,632 Fire Station 5,042 2.663 % $21,674 $21,674 $1,958 $23,632 Disaster Assistance 5,042 2.663 % $21,674 $21,674 $1,958 $23,632

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 191
Schedule 16.013
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedRecreation Facilities 43,096 22.759 % $185,259 $185,259 $16,734 $201,993 FD208 Tourism Bid Fund 81 0.043 % $348 $348 $31 $379 CIP Project Engineering 5,039 2.661 % $21,661 $21,661 $1,955 $23,616 Office of DEI 214 0.113 % $920 $920 $920 Community Services Group 380 0.201 % $1,634 $1,634 $1,634 Information Services 550 0.291 % $2,366 $2,366 $2,366 Total 189,355 100.000 % $813,988 $813,988 $66,491 $880,479 (A) Alloc basis: Maintenance Square Footage by Fund/DepartmentSource: Build Maint Square Footage

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Other Direct
Detail page 192
Schedule 16.014
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 58,191 42.917 % $76,880 $76,880 $6,894 $83,774 Fire Administration 7,409 5.464 % $9,789 $9,789 $878 $10,667 Human Resources 12,077 8.907 % $15,956 $15,956 $15,956 All Other 57,912 42.712 % $76,511 $76,511 $6,860 $83,371 Total 135,589 100.000 % $179,136 $179,136 $14,632 $193,768 (A) Alloc basis:Source:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 193
Schedule 16.015
2023
Total Utilities/Janitoria
l - City Hall
Utilities/Janitoria
l - 919 Palm
Street
Utilities - Corp
Yard
Janitorial - Corp
Yard
Utilities - Other Janitorial - Other Parking Facility
Maintenance
Utility Fund
Facilities
Maintenance
City Council $34,486 $23,731 Office of DEI $2,950 $2,030 City Administration $12,929 $8,897 Community Services Group $3,185 $1,551 City Attorney $15,644 $10,765 City Clerk $12,488 $8,593 Finance $48,752 $33,547 Network Services $23,763 $16,352 Information Services $7,583 $5,217 Human Resources $25,167 $9,211 Wellness Program $21,246 $8,517 $4,991 Public Works Administration $37,122 $18,079 Fleet $88,595 $38,891 $959 CIP Project Engineering $46,502 $22,886 Transportation/Plan Engineering $923 $454 Insurance ISF Fund $606 $606 Cultural Activities $2,577 $2,061 Economic Development $2,343 $1,874 Natural Resource Protection $17,805 $14,243 Community Development Admin $31,470 $15,487 Planning $10,455 $3,724 Engineering $7,567 $3,724 Building and Safety $21,041 $10,355 Parks Maintenance $122,263 $13,761 $7,480 Urban Forest Services $6,375 $2,318 $1,151 Streets Maintenance $66,352 $25,615 $8,631 Traffic Signals & Lighting $6,383 $3,337 Recreation Administration $8,995 $3,594 $2,120 Recreation Facilities $509,470 $209,890 $97,587 Youth Services $8,995 $3,594 $2,120 Community Services $8,995 $3,594 $2,120 Ranger Program $8,995 $3,594 $2,120 Police Administration $26,013 Patrol $26,013 Investigations $26,013 Police Support Services $52,026 Neighborhood Services $26,013 Traffic Safety $26,013 Fire Administration $47,249 $12,950 Emergency Response $23,632

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 194
Schedule 16.015
2023
Transit Facilities
Maintenance
Building
Maintenance
Other Direct
City Council $10,755 Office of DEI $920 City Administration $4,032 Community Services Group $1,634 City Attorney $4,879 City Clerk $3,895 Finance $15,205 Network Services $7,411 Information Services $2,366 Human Resources $15,956 Wellness Program $7,738 Public Works Administration $19,043 Fleet $48,745 CIP Project Engineering $23,616 Transportation/Plan Engineering $469 Insurance ISF FundCultural Activities $516 Economic Development $469 Natural Resource Protection $3,562 Community Development Admin $15,983 Planning $6,731 Engineering $3,843 Building and Safety $10,686 Parks Maintenance $17,248 $83,774 Urban Forest Services $2,906 Streets Maintenance $32,106 Traffic Signals & Lighting $3,046 Recreation Administration $3,281 Recreation Facilities $201,993 Youth Services $3,281 Community Services $3,281 Ranger Program $3,281 Police Administration $26,013 Patrol $26,013 Investigations $26,013 Police Support Services $52,026 Neighborhood Services $26,013 Traffic Safety $26,013 Fire Administration $23,632 $10,667 Emergency Response $23,632

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 195
Schedule 16.015
2023
Total Utilities/Janitoria
l - City Hall
Utilities/Janitoria
l - 919 Palm
Street
Utilities - Corp
Yard
Janitorial - Corp
Yard
Utilities - Other Janitorial - Other Parking Facility
Maintenance
Utility Fund
Facilities
Maintenance
Hazard Prevention $23,632 Training Services $23,632 Fire Station $23,632 Disaster Assistance $23,632 FD208 Tourism Bid Fund $1,897 $1,518 FD601 Water Fund $58,676 $16,735 $4,315 $7,723 FD602 Sewer Fund $58,674 $16,735 $4,314 $7,722 FD611 Parking Fund $58,915 $25,988 FD621Transit Fund $4,715 $545 All Other $83,371 Total $1,835,770 $128,828 $76,805 $114,055 $26,850 $236,120 $133,825 $25,988 $15,445

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 196
Schedule 16.015
2023
Transit Facilities
Maintenance
Building
Maintenance
Other Direct
Hazard Prevention $23,632 Training Services $23,632 Fire Station $23,632 Disaster Assistance $23,632 FD208 Tourism Bid Fund $379 FD601 Water Fund $29,903 FD602 Sewer Fund $29,903 FD611 Parking Fund $32,927 FD621Transit Fund $3,607 $563 All Other $83,371 Total $3,607 $880,479 $193,768

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:

SCHEDULE 17.01

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 (VEU) 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.  Fuel – These costs are associated with fuel expenditure. Fuel costs are allocated directly to department and funds.

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Fleet
Costs to be allocated
Detail page 198
Schedule 17.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,421,074 $1,421,074 Deductions: DISALLOWED MAINT/EQUIP MAINT ($14,397) Total deductions: ($14,397) ($14,397) Allocated additions: 10000000 - Building Charge $491 $491 1011010 - Office of DEI $99 $1,116 $1,215 1011001 - City Administration $16,664 $4,628 $21,292 1011501 - City Attorney $15,287 $2,353 $17,640 1011021 - City Clerk $654 $114 $768 1012000 - Finance $33,812 $4,788 $38,600 1011101 - Network Services $32,534 $3,346 $35,880 1011103 - Information Services $7,430 $628 $8,058 1012006 - Finance Support Services $1,177 $89 $1,266 1012007 - Finance Non Departmental $4,822 $406 $5,228 1013001 - Human Resources $24,732 $1,526 $26,258 1013003 - Wellness Program $37 $268 $305 1015001 - Public Works Administration $93,819 $27,203 $121,022 1015005 - Facilities Maintenance $81,548 $7,047 $88,595 8020000 - Insurance ISF Fund $60,575 $60,575 Total allocated additions: $313,106 $114,087 $427,193 $427,193 Total to be allocated $1,719,783 $114,087 $1,833,870

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Fleet
Schedule of costs to be
allocated by function
Detail page 199
Schedule 17.003
2023
Total General & Admin Fleet Fuel
Wages & BenefitsSALARIES & WAGES $321,928 $321,928 FRINGE BENEFITS $201,266 $201,266 Other Expense and CostSERVICE & SUPPLIES $446,012 $446,012 FUEL $437,471 $437,471 DISALLOWED MAINT/EQUIP MAINT $14,397 $14,397 Departmental Expenditures $1,421,074 $14,397 $969,206 $437,471 Cost AdjustmentsDeductions ($14,397) ($14,397)Additions: 1stOther $313,106 $313,106 Functional Cost $1,719,783 $313,106 $969,206 $437,471 Reallocate Admin ($313,106) $215,731 $97,375 Allocable Costs $1,719,783 $1,184,937 $534,846 1st Allocation $1,719,783 $1,184,937 $534,846 Additions: 2ndOther $114,087 $114,087 Functional Cost $114,087 $114,087 Reallocate Admin ($114,087) $78,606 $35,481 Allocable Costs $114,087 $78,606 $35,481 2nd Allocation $114,087 $78,606 $35,481 Total allocated $1,833,870 $1,263,543 $570,327

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Fleet
Detail allocation of
Fleet
Detail page 200
Schedule 17.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedBuilding and Safety 17 1.688 % $20,004 $20,004 $1,369 $21,373 Network Services 10 0.993 % $11,767 $11,767 $11,767 Golf Course 22 2.185 % $25,887 $25,887 $1,772 $27,659 Ranger Program 47 4.667 % $55,305 $55,305 $3,785 $59,090 Investigations 56 5.561 % $65,895 $65,895 $4,510 $70,405 Patrol 113 11.221 % $132,967 $132,967 $9,101 $142,068 Traffic Safety 35 3.476 % $41,185 $41,185 $2,819 $44,004 Police Administration 23 2.284 % $27,064 $27,064 $1,852 $28,916 Facilities Maintenance 13 1.291 % $15,297 $15,297 $15,297 FD611 Parking Fund 10 0.993 % $11,767 $11,767 $805 $12,572 Parks Maintenance 102 10.129 % $120,023 $120,023 $8,215 $128,238 Stormwater and Flood Control 19 1.887 % $22,357 $22,357 $1,530 $23,887 Streets Maintenance 180 17.875 % $211,806 $211,806 $14,497 $226,303 FD705 Whale Rock Fund 20 1.986 % $23,534 $23,534 $1,611 $25,145 FD602 Sewer Fund 135 13.406 % $158,855 $158,855 $10,873 $169,728 Natural Resource Protection 3 0.298 % $3,530 $3,530 $242 $3,772 City Administration 3 0.298 % $3,530 $3,530 $3,530 Swim Center Maintenance 1 0.099 % $1,177 $1,177 $81 $1,258 Recreation Administration 6 0.596 % $7,060 $7,060 $483 $7,543 All Other 25 2.483 % $29,418 $29,418 $2,013 $31,431 Police Support Services 5 0.497 % $5,884 $5,884 $403 $6,287 Aquatics 2 0.199 % $2,353 $2,353 $161 $2,514 FD601 Water Fund 89 8.838 % $104,726 $104,726 $7,168 $111,894 Public Works Administration 5 0.497 % $5,884 $5,884 $5,884 Traffic Signals & Lighting 16 1.589 % $18,827 $18,827 $1,289 $20,116 CIP Project Engineering 12 1.192 % $14,120 $14,120 $966 $15,086 Neighborhood Services 5 0.497 % $5,884 $5,884 $403 $6,287 Planning 4 0.397 % $4,707 $4,707 $322 $5,029 Transportation/Plan Engineering 4 0.397 % $4,707 $4,707 $322 $5,029 Urban Forest Services 25 2.481 % $29,417 $29,417 $2,014 $31,431 Total 1,007 100.000 % $1,184,937 $1,184,937 $78,606 $1,263,543 (A) Alloc basis: Count of Vehicle Equivalent Unit by Department/DivisionSource: Fleet Master spreadsheet

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Fleet
Detail allocation of
Fuel
Detail page 201
Schedule 17.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedSwim Center Maintenance 259 0.059 % $317 $317 $22 $339 Building and Safety 5,186 1.185 % $6,340 $6,340 $442 $6,782 CIP Project Engineering 9,865 2.255 % $12,061 $12,061 $840 $12,901 Facilities Maintenance 15,382 3.516 % $18,806 $18,806 $18,806 FD601 Water Fund 38,621 8.828 % $47,218 $47,218 $3,289 $50,507 FD602 Sewer Fund 36,983 8.454 % $45,215 $45,215 $3,150 $48,365 FD611 Parking Fund 10,051 2.298 % $12,288 $12,288 $856 $13,144 FD705 Whale Rock Fund 7,224 1.651 % $8,832 $8,832 $615 $9,447 Golf Course 1,189 0.272 % $1,454 $1,454 $101 $1,555 Investigations 27,968 6.393 % $34,193 $34,193 $2,382 $36,575 Natural Resource Protection 1,681 0.384 % $2,055 $2,055 $143 $2,198 Neighborhood Services 3,972 0.908 % $4,856 $4,856 $338 $5,194 Network Services 3,320 0.759 % $4,059 $4,059 $4,059 Parks Maintenance 38,902 8.892 % $47,561 $47,561 $3,313 $50,874 Patrol 103,340 23.622 % $126,342 $126,342 $8,802 $135,144 Planning 4,456 1.019 % $5,448 $5,448 $380 $5,828 Police Administration 14,140 3.232 % $17,287 $17,287 $1,204 $18,491 Police Support Services 5,085 1.162 % $6,217 $6,217 $433 $6,650 Public Works Administration 2,193 0.501 % $2,681 $2,681 $2,681 Ranger Program 16,065 3.672 % $19,641 $19,641 $1,368 $21,009 Recreation Administration 2,760 0.631 % $3,374 $3,374 $235 $3,609Stormwater and Flood Control 11,970 2.736 % $14,634 $14,634 $1,020 $15,654 Streets Maintenance 60,805 13.899 % $74,339 $74,339 $5,179 $79,518 Traffic Signals & Lighting 7,209 1.648 % $8,814 $8,814 $614 $9,428 Transportation/Plan Engineering 523 0.120 % $639 $639 $45 $684 Urban Forest Services 3,069 0.702 % $3,752 $3,752 $261 $4,013 All Other 5,253 1.202 % $6,423 $6,423 $449 $6,872 Total 437,471 100.000 % $534,846 $534,846 $35,481 $570,327 (A) Alloc basis: Fuel Costs by Department and FundSource:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Fleet
Departmental Cost
Allocation Summary
Detail page 202
Schedule 17.006
2023
Total Fleet Fuel
City Administration $3,530 $3,530 Network Services $15,826 $11,767 $4,059 Public Works Administration $8,565 $5,884 $2,681 Facilities Maintenance $34,103 $15,297 $18,806 CIP Project Engineering $27,987 $15,086 $12,901 Transportation/Plan Engineering $5,713 $5,029 $684 Natural Resource Protection $5,970 $3,772 $2,198 Planning $10,857 $5,029 $5,828 Building and Safety $28,155 $21,373 $6,782 Parks Maintenance $179,112 $128,238 $50,874 Swim Center Maintenance $1,597 $1,258 $339 Urban Forest Services $35,444 $31,431 $4,013 Streets Maintenance $305,821 $226,303 $79,518 Traffic Signals & Lighting $29,544 $20,116 $9,428 Stormwater and Flood Control $39,541 $23,887 $15,654 Recreation Administration $11,152 $7,543 $3,609 Ranger Program $80,099 $59,090 $21,009 Aquatics $2,514 $2,514 Golf Course $29,214 $27,659 $1,555 Police Administration $47,407 $28,916 $18,491 Patrol $277,212 $142,068 $135,144 Investigations $106,980 $70,405 $36,575 Police Support Services $12,937 $6,287 $6,650 Neighborhood Services $11,481 $6,287 $5,194 Traffic Safety $44,004 $44,004 FD601 Water Fund $162,401 $111,894 $50,507 FD602 Sewer Fund $218,093 $169,728 $48,365 FD611 Parking Fund $25,716 $12,572 $13,144 FD705 Whale Rock Fund $34,592 $25,145 $9,447 All Other $38,303 $31,431 $6,872 Total $1,833,870 $1,263,543 $570,327

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:

SCHEDULE 18.01

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’s 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. Costs are identified but not allocated.  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 fund as a matter of policy.

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation CIP Project Engineering
Costs to be allocated
Detail page 204
Schedule 18.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,683,531 $2,683,531 Allocated additions: 10000000 - Building Charge $22,410 $22,410 1011010 - Office of DEI $358 $4,018 $4,376 1011001 - City Administration $31,469 $8,739 $40,208 1011501 - City Attorney $28,867 $4,444 $33,311 1011021 - City Clerk $2,354 $411 $2,765 1012000 - Finance $43,992 $6,267 $50,259 1011101 - Network Services $96,879 $10,012 $106,891 1011103 - Information Services $26,747 $2,261 $29,008 1012006 - Finance Support Services $2,223 $168 $2,391 1012007 - Finance Non Departmental $588 $49 $637 1013001 - Human Resources $89,484 $5,495 $94,979 1013003 - Wellness Program $131 $966 $1,097 1015001 - Public Works Administration $652,536 $189,203 $841,739 1015005 - Facilities Maintenance $42,225 $4,277 $46,502 1015008 - Fleet $26,181 $1,806 $27,987 8020000 - Insurance ISF Fund $46,880 $46,880 Total allocated additions: $1,066,444 $284,996 $1,351,440 $1,351,440 Departmental cost adjustments: SALARIES $191,653 Total departmental cost adjustments: $191,653 $191,653 Total to be allocated $3,941,628 $284,996 $4,226,624

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation CIP Project Engineering
Schedule of costs to be
allocated by function
Detail page 205
Schedule 18.003
2023
Total General & Admin Engineering Administration Engineering Project Engineering Wages & BenefitsSALARIES & WAGES $1,750,954 $478,711 $809,116 $463,127 FRINGE BENEFITS $823,132 $225,044 $380,369 $217,719 Other Expense and CostSERVICES & SUPPLIES $109,445 $29,922 $50,575 $28,948 Departmental Expenditures $2,683,531 $733,677 $1,240,060 $709,794 Cost AdjustmentsSALARIES $191,653 $52,398 $88,563 $50,692 Additions: 1stOther $1,066,444 $1,066,444 Functional Cost $3,941,628 $1,066,444 $786,075 $1,328,623 $760,486 Reallocate Admin ($1,066,444) $291,566 $492,804 $282,074 Allocable Costs $3,941,628 $1,077,641 $1,821,427 $1,042,560 Unallocated ($2,899,068) ($1,077,641) ($1,821,427)1st Allocation $1,042,560 $1,042,560 Additions: 2ndOther $284,996 $284,996 Functional Cost $284,996 $284,996 Reallocate Admin ($284,996) $77,918 $131,697 $75,381 Allocable Costs $284,996 $77,918 $131,697 $75,381 Unallocated ($209,615) ($77,918) ($131,697)2nd Allocation $75,381 $75,381 Total allocated $1,117,941 $1,117,941

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation CIP Project Engineering
Detail allocation of
Project Engineering
Detail page 206
Schedule 18.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 313 11.834 % $123,373 ($70,912) $52,461 $8,920 $61,381 FD507 Transportation Impact Fee Fund 303 11.456 % $119,431 $119,431 $8,635 $128,066 FD404 Major Facility Replacement Fund 192 7.259 % $75,679 $75,679 $5,472 $81,151 FD602 Sewer Fund 713 26.957 % $281,038 ($99,660) $181,378 $20,320 $201,698 FD611 Parking Fund 593 22.420 % $233,738 ($21,082) $212,656 $16,900 $229,556 FD621Transit Fund 213 8.053 % $83,957 $83,957 $6,070 $90,027 FD401 Capital Outlay Engineering 298 11.267 % $117,460 $117,460 $8,493 $125,953 All Other 20 0.754 % $7,884 $7,884 $571 $8,455 Subtotal 2,645 100.000 % $1,042,560 ($191,654) $850,906 $75,381 $926,287 Direct Billed $191,654 $191,654 $191,654 Total 2,645 100.000 % $1,042,560 $0 $1,042,560 $75,381 $1,117,941 (A) Alloc basis: Number of Project Hours by FundSource:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation CIP Project Engineering
Departmental Cost
Allocation Summary
Detail page 207
Schedule 18.005
2023
Total Project Engineering
FD401 Capital Outlay Engineering $125,953 $125,953 FD404 Major Facility Replacement Fund $81,151 $81,151 FD507 Transportation Impact Fee Fund $128,066 $128,066 FD601 Water Fund $61,381 $61,381 FD602 Sewer Fund $201,698 $201,698 FD611 Parking Fund $229,556 $229,556 FD621Transit Fund $90,027 $90,027 All Other $8,455 $8,455 Subtotal $926,287 $926,287 Direct Billed $191,654 $191,654 Total $1,117,941 $1,117,941

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:

SCHEDULE 19.01

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; reduce the use of single-occupancy vehicles; increased circulation safety with fewer traffic-related collisions; and promoting Active Transportation in the form of 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
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Transportation/Plan Engineering
Costs to be allocated
Detail page 209
Schedule 19.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,187,300 $1,187,300 Allocated additions: 10000000 - Building Charge $445 $445 1011010 - Office of DEI $119 $1,339 $1,458 1011001 - City Administration $13,923 $3,866 $17,789 1011501 - City Attorney $12,772 $1,966 $14,738 1011021 - City Clerk $785 $137 $922 1012000 - Finance $19,728 $2,882 $22,610 1011101 - Network Services $38,661 $3,970 $42,631 1011103 - Information Services $8,916 $754 $9,670 1012006 - Finance Support Services $983 $74 $1,057 1012007 - Finance Non Departmental $950 $80 $1,030 1013001 - Human Resources $29,678 $1,832 $31,510 1013003 - Wellness Program $44 $322 $366 1015001 - Public Works Administration $258,574 $74,974 $333,548 1015005 - Facilities Maintenance $838 $85 $923 1015008 - Fleet $5,346 $367 $5,713 8020000 - Insurance ISF Fund $23,324 $23,324 Total allocated additions: $391,762 $115,972 $507,734 $507,734 Total to be allocated $1,579,062 $115,972 $1,695,034

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Transportation/Plan Engineering
Schedule of costs to be
allocated by function
Detail page 210
Schedule 19.003
2023
Total General & Admin Gen & Admin/Capital
Outlay
Parking Transit Development Review Long Range Plan
Wages & BenefitsSALARIES & WAGES $691,168 $444,974 $23,431 $17,072 $122,751 $82,940 FRINGE BENEFITS $319,238 $205,525 $10,822 $7,885 $56,697 $38,309Other Expense and CostSERVICES & SUPPLIES $176,894 $113,884 $5,997 $4,369 $31,416 $21,228 Departmental Expenditures $1,187,300 $764,383 $40,250 $29,326 $210,864 $142,477 Additions: 1stOther $391,762 $391,762 Functional Cost $1,579,062 $391,762 $764,383 $40,250 $29,326 $210,864 $142,477 Reallocate Admin ($391,762) $252,216 $13,281 $9,676 $69,577 $47,012 Allocable Costs $1,579,062 $1,016,599 $53,531 $39,002 $280,441 $189,489 Unallocated ($1,016,599) ($1,016,599)1st Allocation $562,463 $53,531 $39,002 $280,441 $189,489 Additions: 2ndOther $115,972 $115,972 Functional Cost $115,972 $115,972 Reallocate Admin ($115,972) $74,663 $3,932 $2,864 $20,597 $13,916Allocable Costs $115,972 $74,663 $3,932 $2,864 $20,597 $13,916 Unallocated ($74,663) ($74,663)2nd Allocation $41,309 $3,932 $2,864 $20,597 $13,916 Total allocated $603,772 $57,463 $41,866 $301,038 $203,405

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Transportation/Plan Engineering
Detail allocation of
Parking
Detail page 211
Schedule 19.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 100 100.000 % $53,531 $53,531 $3,932 $57,463 Total 100 100.000 % $53,531 $53,531 $3,932 $57,463 (A) Alloc basis: Direct Allocation to Fund 611 ParkingSource:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Transportation/Plan Engineering
Detail allocation of
Transit
Detail page 212
Schedule 19.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD621Transit Fund 100 100.000 % $39,002 $39,002 $2,864 $41,866 Total 100 100.000 % $39,002 $39,002 $2,864 $41,866 (A) Alloc basis: Direct Allocation to Fund 621 TransitSource:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Transportation/Plan Engineering
Detail allocation of
Development Review
Detail page 213
Schedule 19.006
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPlanning 100 100.000 % $280,441 $280,441 $20,597 $301,038 Total 100 100.000 % $280,441 $280,441 $20,597 $301,038 (A) Alloc basis: Direct Allocation to Development ReviewSource:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Transportation/Plan Engineering
Detail allocation of
Long Range Plan
Detail page 214
Schedule 19.007
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedEngineering 100 100.000 % $189,489 $189,489 $13,916 $203,405 Total 100 100.000 % $189,489 $189,489 $13,916 $203,405 (A) Alloc basis: Direct Allocation to Long Range PlanSource:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Transportation/Plan Engineering
Departmental Cost
Allocation Summary
Detail page 215
Schedule 19.008
2023
Total Parking Transit Development Review Long Range Plan Planning $301,038 $301,038 Engineering $203,405 $203,405 FD611 Parking Fund $57,463 $57,463 FD621Transit Fund $41,866 $41,866 Total $603,772 $57,463 $41,866 $301,038 $203,405

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:

SCHEDULE 20.01

INSURANCE FUND

NATURE AND EXTENT OF SERVICE
The Insurance Fund is responsible for protection from risk management-related 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 total operating expenditures 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 the following:
o Public Safety Work Comp – Allocated directly to Police and Fire Administration o All Other Employees – Allocated based on full time equivalent (FTE) by fund/department/division.  Liability Premiums – These are costs associated with liability insurance premiums and self-funded claims. Costs are allocated as follows:
o Direct – Allocated directly to Police Administration, Public Works Administration and Community Development Administration. o All Other Liability Premiums – Allocated based on total operating expenditures by fund/department/division, or if appropriate, to specific department.

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Costs to be allocated
Detail page 217
Schedule 20.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $5,710,479 $5,710,479 Allocated additions: 1011001 - City Administration $66,964 $18,596 $85,560 1011501 - City Attorney $61,428 $9,457 $70,885 1012000 - Finance $82,988 $13,487 $96,475 1012006 - Finance Support Services $4,730 $357 $5,087 1012007 - Finance Non Departmental $15,389 $1,294 $16,683 1015005 - Facilities Maintenance $554 $52 $606 Total allocated additions: $232,053 $43,243 $275,296 $275,296 Total to be allocated $5,942,532 $43,243 $5,985,775

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Schedule of costs to be
allocated by function
Detail page 218
Schedule 20.003
2023
Total General & Admin Risk Management WComp Premiums -
PS
WC Premiums Liability Premiums -
Direct
Liability Premium
Other Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostRISK MANAGEMENT $515,818 $515,818 WC PREMIUMS - PS $1,849,193 $1,849,193 WC PREMIUMS $995,720 $995,720 LIABILITY PREMIUMS - DIRECT $1,142,663 $1,142,663 LIABILITY PREMIUMS $1,207,085 $1,207,085 Departmental Expenditures $5,710,479 $515,818 $1,849,193 $995,720 $1,142,663 $1,207,085 Additions: 1stOther $232,053 $232,053 Functional Cost $5,942,532 $232,053 $515,818 $1,849,193 $995,720 $1,142,663 $1,207,085 Reallocate Admin ($232,053) $20,961 $75,144 $40,462 $46,434 $49,052 Allocable Costs $5,942,532 $536,779 $1,924,337 $1,036,182 $1,189,097 $1,256,137 1st Allocation $5,942,532 $536,779 $1,924,337 $1,036,182 $1,189,097 $1,256,137 Additions: 2ndOther $43,243 $43,243 Functional Cost $43,243 $43,243 Reallocate Admin ($43,243) $3,906 $14,003 $7,540 $8,653 $9,141 Allocable Costs $43,243 $3,906 $14,003 $7,540 $8,653 $9,141 2nd Allocation $43,243 $3,906 $14,003 $7,540 $8,653 $9,141 Total allocated $5,985,775 $540,685 $1,938,340 $1,043,722 $1,197,750 $1,265,278

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 219
Schedule 20.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 40,046 0.120 % $644 $644 $644 Economic Development 812,262 2.433 % $13,062 $13,062 $121 $13,183Natural Resource Protection 266,214 0.798 % $4,281 $4,281 $40 $4,321 Community Promotion 377,056 1.130 % $6,064 $6,064 $56 $6,120 City Attorney 286,577 0.859 % $4,609 $4,609 $4,609 City Clerk 174,452 0.523 % $2,805 $2,805 $2,805 Finance 411,056 1.231 % $6,610 $6,610 $6,610 Network Services 2,158,515 6.467 % $34,712 $34,712 $34,712 Information Services 46,646 0.140 % $750 $750 $750 Human Resources 698,539 2.093 % $11,234 $11,234 $11,234 Community Development Admin 173,129 0.519 % $2,784 $2,784 $26 $2,810 Commissions & Committees 4,735 0.014 % $76 $76 $1 $77 Planning 296,679 0.889 % $4,771 $4,771 $44 $4,815 Public Works Administration 119,717 0.359 % $1,925 $1,925 $1,925 Parks Maintenance 2,110,602 6.323 % $33,942 $33,942 $316 $34,258 Swim Center Maintenance 529,698 1.587 % $8,518 $8,518 $79 $8,597 Urban Forest Services 149,745 0.449 % $2,408 $2,408 $22 $2,430 Facilities Maintenance 783,400 2.347 % $12,598 $12,598 $12,598 Streets Maintenance 955,154 2.862 % $15,360 $15,360 $143 $15,503 Traffic Signals & Lighting 296,478 0.888 % $4,768 $4,768 $44 $4,812 Fleet 897,880 2.690 % $14,439 $14,439 $14,439 City Administration 213,358 0.639 % $3,431 $3,431 $3,431 Transportation/Plan Engineering 176,894 0.530 % $2,845 $2,845 $2,845 Recreation Administration 86,190 0.258 % $1,386 $1,386 $13 $1,399Recreation Facilities 55,201 0.165 % $888 $888 $8 $896 Youth Services 161,220 0.483 % $2,593 $2,593 $24 $2,617 Community Services 155,320 0.465 % $2,498 $2,498 $23 $2,521 Aquatics 88,161 0.264 % $1,418 $1,418 $13 $1,431 Golf Course 242,671 0.727 % $3,903 $3,903 $36 $3,939 Police Administration 951,147 2.850 % $15,296 $15,296 $142 $15,438 Patrol 170,709 0.511 % $2,745 $2,745 $26 $2,771 Investigations 102,868 0.308 % $1,654 $1,654 $15 $1,669 Police Support Services 166,078 0.498 % $2,671 $2,671 $25 $2,696 Neighborhood Services 39,042 0.117 % $628 $628 $6 $634 Traffic Safety 27,351 0.082 % $440 $440 $4 $444 Fire Administration 217,063 0.650 % $3,491 $3,491 $32 $3,523 Emergency Response 146,507 0.439 % $2,356 $2,356 $22 $2,378 Fire Apparatus Service 220,011 0.659 % $3,538 $3,538 $33 $3,571 Hazard Prevention 85,849 0.257 % $1,381 $1,381 $13 $1,394 Training Services 129,620 0.388 % $2,084 $2,084 $19 $2,103 Disaster Assistance 20,019 0.060 % $322 $322 $3 $325

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 220
Schedule 20.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD208 Tourism Bid Fund 1,719,953 5.153 % $27,659 $27,659 $257 $27,916 FD611 Parking Fund 1,563,224 4.683 % $25,139 $25,139 $234 $25,373FD602 Sewer Fund 3,229,062 9.674 % $51,928 $51,928 $483 $52,411 FD621Transit Fund 974,320 2.919 % $15,669 $15,669 $146 $15,815 FD705 Whale Rock Fund 568,828 1.704 % $9,148 $9,148 $85 $9,233 FD711 Hazardous Mat Task Force Fund 46,211 0.138 % $743 $743 $7 $750 Finance Non Departmental 222,242 0.666 % $3,574 $3,574 $3,574 CIP Project Engineering 109,445 0.328 % $1,760 $1,760 $1,760 Solid Waste Recycling 44,896 0.135 % $722 $722 $7 $729 Community Services Group 115,198 0.345 % $1,853 $1,853 $1,853 Building and Safety 911,580 2.731 % $14,660 $14,660 $136 $14,796 Stormwater and Flood Control 238,293 0.714 % $3,832 $3,832 $36 $3,868 FD206 Law Enforcement Grant Fund 20,203 0.061 % $325 $325 $3 $328FD601 Water Fund 2,610,669 7.821 % $41,984 $41,984 $391 $42,375 Office of DEI 718,456 2.152 % $11,554 $11,554 $11,554 Engineering 45,134 0.135 % $726 $726 $7 $733 Housing Policy/Homelessness 471,850 1.414 % $7,588 $7,588 $71 $7,659 Mobile Crisis Unit 99,532 0.298 % $1,601 $1,601 $15 $1,616 Cultural Activities 348,269 1.043 % $5,601 $5,601 $52 $5,653 Finance Support Services 90,179 0.270 % $1,450 $1,450 $1,450 Wellness Program 3,201 0.010 % $51 $51 $51 Jack House 5,101 0.015 % $82 $82 $1 $83 Recruit Academy 66,984 0.201 % $1,077 $1,077 $10 $1,087 Fire Station 29,180 0.087 % $469 $469 $4 $473 FD202 Downtown Bid Fund 271,977 0.815 % $4,374 $4,374 $41 $4,415 FD212 San Luis Ranch CFD 8,398 0.025 % $135 $135 $1 $136 FD406 Public Safety Equip Replacement Fund 442,726 1.326 % $7,120 $7,120 $66 $7,186 FD701 General Agency Fund 1,217,765 3.648 % $19,584 $19,584 $182 $19,766 FD712 City Of SLO PEG Fund 44,188 0.132 % $711 $711 $7 $718 FD713 SLCUSD PEG Fund 92,697 0.278 % $1,491 $1,491 $14 $1,505 FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.019 % $104 $104 $1 $105 Ranger Program 68,110 0.204 % $1,095 $1,095 $10 $1,105 Orcutt Area Specific Plan 109,740 0.329 % $1,765 $1,765 $16 $1,781 FD209 SB1186 CASP Certify Fund 1,067 0.003 % $17 $17 $17 FD213 Avila Ranch CFE 4,923 0.015 % $79 $79 $1 $80 FD504 LOVR Impact Fee Fund 114,635 0.343 % $1,844 $1,844 $17 $1,861 FD505 Affordable Housing Fund 1,700,000 5.095 % $27,337 $27,337 $256 $27,593 Total 33,378,584 100.000 % $536,779 $536,779 $3,906 $540,685 (A) Alloc basis: Operating Services and Supply Expenditures by Fund/Department/Division

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 221
Schedule 20.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedSource: Staffing Summaries

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
WComp Premiums - PS
Detail page 222
Schedule 20.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 50 50.000 % $962,169 $962,169 $7,002 $969,171 Fire Administration 50 50.000 % $962,168 $962,168 $7,001 $969,169Total 100 100.000 % $1,924,337 $1,924,337 $14,003 $1,938,340 (A) Alloc basis: Direct Allocation to Police & Fire AdministrationSource:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
WC Premiums
Detail page 223
Schedule 20.006
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.658 % $6,813 $6,813 $65 $6,878 Facilities Maintenance 500 1.096 % $11,355 $11,355 $11,355 Streets Maintenance 1,600 3.507 % $36,337 $36,337 $346 $36,683 Stormwater and Flood Control 635 1.392 % $14,421 $14,421 $138 $14,559 Traffic Signals & Lighting 200 0.438 % $4,542 $4,542 $43 $4,585 Transportation/Plan Engineering 600 1.315 % $13,627 $13,627 $13,627 Recreation Administration 400 0.877 % $9,084 $9,084 $87 $9,171 Recreation Facilities 100 0.219 % $2,271 $2,271 $22 $2,293 Youth Services 800 1.753 % $18,169 $18,169 $173 $18,342 Community Services 400 0.877 % $9,084 $9,084 $87 $9,171 Ranger Program 800 1.753 % $18,169 $18,169 $173 $18,342 Aquatics 100 0.219 % $2,271 $2,271 $22 $2,293 Golf Course 400 0.877 % $9,084 $9,084 $87 $9,171 Patrol 4,500 9.863 % $102,199 $102,199 $974 $103,173 Investigations 1,400 3.068 % $31,795 $31,795 $303 $32,098 Police Support Services 2,050 4.493 % $46,557 $46,557 $444 $47,001 Neighborhood Services 100 0.219 % $2,271 $2,271 $22 $2,293 Traffic Safety 400 0.877 % $9,084 $9,084 $87 $9,171 Emergency Response 4,600 10.082 % $104,470 $104,470 $996 $105,466Hazard Prevention 600 1.315 % $13,627 $13,627 $130 $13,757 FD601 Water Fund 3,389 7.428 % $76,967 $76,967 $734 $77,701 FD621Transit Fund 200 0.438 % $4,542 $4,542 $43 $4,585 City Administration 600 1.315 % $13,627 $13,627 $13,627 Economic Development 100 0.219 % $2,271 $2,271 $22 $2,293 Natural Resource Protection 300 0.658 % $6,813 $6,813 $65 $6,878 Community Promotion 25 0.055 % $568 $568 $5 $573 City Attorney 600 1.315 % $13,627 $13,627 $13,627 City Clerk 450 0.986 % $10,220 $10,220 $10,220 Finance 1,500 3.288 % $34,066 $34,066 $34,066 Network Services 855 1.874 % $19,418 $19,418 $19,418 Information Services 850 1.863 % $19,304 $19,304 $19,304 Human Resources 1,000 2.192 % $22,711 $22,711 $22,711 Community Development Admin 500 1.096 % $11,355 $11,355 $108 $11,463 Building and Safety 1,550 3.397 % $35,202 $35,202 $336 $35,538 Public Works Administration 700 1.534 % $15,898 $15,898 $15,898 Parks Maintenance 1,300 2.849 % $29,524 $29,524 $282 $29,806 Swim Center Maintenance 100 0.219 % $2,271 $2,271 $22 $2,293 Fire Apparatus Service 200 0.438 % $4,542 $4,542 $43 $4,585 Fleet 500 1.096 % $11,355 $11,355 $11,355 FD611 Parking Fund 1,622 3.555 % $36,837 $36,837 $351 $37,188 CIP Project Engineering 1,800 3.945 % $40,880 $40,880 $40,880

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
WC Premiums
Detail page 224
Schedule 20.006
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPlanning 1,000 2.192 % $22,711 $22,711 $217 $22,928 City Council 500 1.096 % $11,355 $11,355 $11,355 Community Services Group 250 0.548 % $5,678 $5,678 $5,678 Housing Policy/Homelessness 400 0.877 % $9,084 $9,084 $87 $9,171 Solid Waste Recycling 200 0.438 % $4,542 $4,542 $43 $4,585 Office of DEI 100 0.219 % $2,271 $2,271 $2,271 Engineering 500 1.096 % $11,355 $11,355 $108 $11,463 FD705 Whale Rock Fund 410 0.899 % $9,311 $9,311 $89 $9,400 FD602 Sewer Fund 3,364 7.373 % $76,399 $76,399 $728 $77,127 Disaster Assistance 100 0.219 % $2,271 $2,271 $22 $2,293 FD208 Tourism Bid Fund 175 0.385 % $3,977 $3,977 $36 $4,013 Total 45,625 100.000 % $1,036,182 $1,036,182 $7,540 $1,043,722 (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
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
Liability Premiums - Direct
Detail page 225
Schedule 20.007
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 517,039 45.249 % $538,050 $538,050 $5,988 $544,038 Public Works Administration 395,565 34.618 % $411,639 $411,639 $411,639 Community Development Admin 230,059 20.133 % $239,408 $239,408 $2,665 $242,073 Total 1,142,663 100.000 % $1,189,097 $1,189,097 $8,653 $1,197,750 (A) Alloc basis: Direct to Police, Public Works and Community DevelopmentSource:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
Liability Premium
Detail page 226
Schedule 20.008
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 40,046 0.123 % $1,551 $1,551 $1,551 Economic Development 812,262 2.505 % $31,464 $31,464 $295 $31,759Natural Resource Protection 266,214 0.821 % $10,312 $10,312 $97 $10,409 Community Promotion 377,056 1.163 % $14,606 $14,606 $137 $14,743 City Attorney 286,577 0.884 % $11,101 $11,101 $11,101 City Clerk 174,452 0.538 % $6,758 $6,758 $6,758 Finance 411,056 1.268 % $15,923 $15,923 $15,923 Network Services 2,158,515 6.656 % $83,614 $83,614 $83,614 Information Services 46,646 0.144 % $1,807 $1,807 $1,807 Human Resources 698,539 2.154 % $27,059 $27,059 $27,059 Community Development Admin 173,129 0.534 % $6,706 $6,706 $63 $6,769 Commissions & Committees 4,735 0.015 % $183 $183 $2 $185 Planning 296,679 0.915 % $11,492 $11,492 $108 $11,600 Public Works Administration 119,717 0.369 % $4,637 $4,637 $4,637 Parks Maintenance 2,110,602 6.509 % $81,758 $81,758 $767 $82,525 Swim Center Maintenance 529,698 1.633 % $20,519 $20,519 $192 $20,711 Urban Forest Services 149,745 0.462 % $5,801 $5,801 $54 $5,855 Facilities Maintenance 783,400 2.416 % $30,346 $30,346 $30,346 Streets Maintenance 955,154 2.946 % $37,000 $37,000 $347 $37,347 Traffic Signals & Lighting 296,478 0.914 % $11,485 $11,485 $108 $11,593 Fleet 897,880 2.769 % $34,781 $34,781 $34,781 City Administration 213,358 0.658 % $8,265 $8,265 $8,265 Transportation/Plan Engineering 176,894 0.546 % $6,852 $6,852 $6,852 Recreation Administration 86,190 0.266 % $3,339 $3,339 $31 $3,370Recreation Facilities 55,201 0.170 % $2,138 $2,138 $20 $2,158 Youth Services 161,220 0.497 % $6,245 $6,245 $59 $6,304 Community Services 155,320 0.479 % $6,017 $6,017 $56 $6,073 Aquatics 88,161 0.272 % $3,415 $3,415 $32 $3,447 Golf Course 242,671 0.748 % $9,400 $9,400 $88 $9,488 Patrol 170,709 0.526 % $6,613 $6,613 $62 $6,675 Investigations 102,868 0.317 % $3,985 $3,985 $37 $4,022 Police Support Services 166,078 0.512 % $6,433 $6,433 $60 $6,493 Neighborhood Services 39,042 0.120 % $1,512 $1,512 $14 $1,526 Traffic Safety 27,351 0.084 % $1,059 $1,059 $10 $1,069 Fire Administration 217,063 0.669 % $8,408 $8,408 $79 $8,487 Emergency Response 146,507 0.452 % $5,675 $5,675 $53 $5,728 Fire Apparatus Service 220,011 0.678 % $8,523 $8,523 $80 $8,603 Hazard Prevention 85,849 0.265 % $3,326 $3,326 $31 $3,357 Training Services 129,620 0.400 % $5,021 $5,021 $47 $5,068 Disaster Assistance 20,019 0.062 % $775 $775 $7 $782 FD208 Tourism Bid Fund 1,719,953 5.304 % $66,626 $66,626 $625 $67,251

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
Liability Premium
Detail page 227
Schedule 20.008
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 1,563,224 4.821 % $60,554 $60,554 $568 $61,122FD602 Sewer Fund 3,229,062 9.958 % $125,084 $125,084 $1,173 $126,257 FD621Transit Fund 974,320 3.005 % $37,742 $37,742 $354 $38,096 FD705 Whale Rock Fund 568,828 1.754 % $22,035 $22,035 $207 $22,242 FD711 Hazardous Mat Task Force Fund 46,211 0.143 % $1,790 $1,790 $17 $1,807 Finance Non Departmental 222,242 0.685 % $8,609 $8,609 $8,609 CIP Project Engineering 109,445 0.338 % $4,240 $4,240 $4,240 Solid Waste Recycling 44,896 0.138 % $1,739 $1,739 $16 $1,755 Community Services Group 115,198 0.355 % $4,462 $4,462 $4,462 Building and Safety 911,580 2.811 % $35,312 $35,312 $331 $35,643 Stormwater and Flood Control 238,293 0.735 % $9,231 $9,231 $87 $9,318 FD206 Law Enforcement Grant Fund 20,203 0.062 % $783 $783 $7 $790FD601 Water Fund 2,610,669 8.051 % $101,129 $101,129 $948 $102,077 Office of DEI 718,456 2.216 % $27,831 $27,831 $27,831 Engineering 45,134 0.139 % $1,748 $1,748 $16 $1,764 Housing Policy/Homelessness 471,850 1.455 % $18,278 $18,278 $171 $18,449 Mobile Crisis Unit 99,532 0.307 % $3,856 $3,856 $36 $3,892 Cultural Activities 348,269 1.074 % $13,491 $13,491 $127 $13,618 Finance Support Services 90,179 0.278 % $3,493 $3,493 $3,493 Wellness Program 3,201 0.010 % $124 $124 $124 Jack House 5,101 0.016 % $198 $198 $2 $200 Recruit Academy 66,984 0.207 % $2,595 $2,595 $24 $2,619 Fire Station 29,180 0.090 % $1,130 $1,130 $11 $1,141 FD202 Downtown Bid Fund 271,977 0.839 % $10,536 $10,536 $99 $10,635 FD212 San Luis Ranch CFD 8,398 0.026 % $325 $325 $3 $328 FD406 Public Safety Equip Replacement Fund 442,726 1.365 % $17,150 $17,150 $161 $17,311 FD701 General Agency Fund 1,217,765 3.755 % $47,172 $47,172 $442 $47,614 FD712 City Of SLO PEG Fund 44,188 0.136 % $1,712 $1,712 $16 $1,728 FD713 SLCUSD PEG Fund 92,697 0.286 % $3,591 $3,591 $34 $3,625 FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.020 % $251 $251 $2 $253 Ranger Program 68,110 0.210 % $2,638 $2,638 $25 $2,663 Orcutt Area Specific Plan 109,740 0.338 % $4,251 $4,251 $40 $4,291 FD209 SB1186 CASP Certify Fund 1,067 0.003 % $41 $41 $41 FD213 Avila Ranch CFE 4,923 0.015 % $191 $191 $2 $193 FD504 LOVR Impact Fee Fund 114,635 0.354 % $4,441 $4,441 $42 $4,483 FD505 Affordable Housing Fund 1,700,000 5.242 % $65,854 $65,854 $619 $66,473 Total 32,427,437 100.000 % $1,256,137 $1,256,137 $9,141 $1,265,278 (A) Alloc basis: Operating Services and Supply Expenditures by Fund/Department/DivisionSource:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 228
Schedule 20.009
2023
Total Risk Management WComp Premiums - PS WC Premiums Liability Premiums - Direct
Liability Premium
City Council $13,550 $644 $11,355 $1,551 Office of DEI $41,656 $11,554 $2,271 $27,831 City Administration $25,323 $3,431 $13,627 $8,265 Community Services Group $11,993 $1,853 $5,678 $4,462 City Attorney $29,337 $4,609 $13,627 $11,101 City Clerk $19,783 $2,805 $10,220 $6,758 Finance $56,599 $6,610 $34,066 $15,923 Network Services $137,744 $34,712 $19,418 $83,614 Information Services $21,861 $750 $19,304 $1,807 Finance Support Services $4,943 $1,450 $3,493 Finance Non Departmental $12,183 $3,574 $8,609 Human Resources $61,004 $11,234 $22,711 $27,059 Wellness Program $175 $51 $124 Public Works Administration $434,099 $1,925 $15,898 $411,639 $4,637 Facilities Maintenance $54,299 $12,598 $11,355 $30,346 Fleet $60,575 $14,439 $11,355 $34,781 CIP Project Engineering $46,880 $1,760 $40,880 $4,240 Transportation/Plan Engineering $23,324 $2,845 $13,627 $6,852 Cultural Activities $19,271 $5,653 $13,618 Economic Development $47,235 $13,183 $2,293 $31,759 Natural Resource Protection $21,608 $4,321 $6,878 $10,409 Community Promotion $21,436 $6,120 $573 $14,743 Community Development Admin $263,115 $2,810 $11,463 $242,073 $6,769 Commissions & Committees $262 $77 $185 Planning $39,343 $4,815 $22,928 $11,600 Engineering $13,960 $733 $11,463 $1,764 Building and Safety $85,977 $14,796 $35,538 $35,643 Housing Policy/Homelessness $35,279 $7,659 $9,171 $18,449 Parks Maintenance $146,589 $34,258 $29,806 $82,525 Swim Center Maintenance $31,601 $8,597 $2,293 $20,711 Urban Forest Services $15,163 $2,430 $6,878 $5,855 Streets Maintenance $89,533 $15,503 $36,683 $37,347 Traffic Signals & Lighting $20,990 $4,812 $4,585 $11,593 Stormwater and Flood Control $27,745 $3,868 $14,559 $9,318 Solid Waste Recycling $7,069 $729 $4,585 $1,755 Recreation Administration $13,940 $1,399 $9,171 $3,370 Recreation Facilities $5,347 $896 $2,293 $2,158 Youth Services $27,263 $2,617 $18,342 $6,304 Community Services $17,765 $2,521 $9,171 $6,073 Ranger Program $22,110 $1,105 $18,342 $2,663

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 229
Schedule 20.009
2023
Total Risk Management WComp Premiums - PS WC Premiums Liability Premiums - Direct
Liability Premium
Aquatics $7,171 $1,431 $2,293 $3,447 Golf Course $22,598 $3,939 $9,171 $9,488 Jack House $283 $83 $200 Police Administration $1,528,647 $15,438 $969,171 $544,038 Patrol $112,619 $2,771 $103,173 $6,675 Investigations $37,789 $1,669 $32,098 $4,022 Police Support Services $56,190 $2,696 $47,001 $6,493 Neighborhood Services $4,453 $634 $2,293 $1,526 Traffic Safety $10,684 $444 $9,171 $1,069 Fire Administration $981,179 $3,523 $969,169 $8,487 Emergency Response $113,572 $2,378 $105,466 $5,728 Hazard Prevention $18,508 $1,394 $13,757 $3,357 Training Services $7,171 $2,103 $5,068 Recruit Academy $3,706 $1,087 $2,619 Fire Apparatus Service $16,759 $3,571 $4,585 $8,603 Fire Station $1,614 $473 $1,141 Mobile Crisis Unit $5,508 $1,616 $3,892 Disaster Assistance $3,400 $325 $2,293 $782 Orcutt Area Specific Plan $6,072 $1,781 $4,291 FD202 Downtown Bid Fund $15,050 $4,415 $10,635 FD206 Law Enforcement Grant Fund $1,118 $328 $790 FD208 Tourism Bid Fund $99,180 $27,916 $4,013 $67,251 FD209 SB1186 CASP Certify Fund $58 $17 $41 FD212 San Luis Ranch CFD $464 $136 $328 FD213 Avila Ranch CFE $273 $80 $193 FD406 Public Safety Equip Replacement Fund $24,497 $7,186 $17,311 FD504 LOVR Impact Fee Fund $6,344 $1,861 $4,483 FD505 Affordable Housing Fund $94,066 $27,593 $66,473 FD601 Water Fund $222,153 $42,375 $77,701 $102,077 FD602 Sewer Fund $255,795 $52,411 $77,127 $126,257 FD611 Parking Fund $123,683 $25,373 $37,188 $61,122 FD621Transit Fund $58,496 $15,815 $4,585 $38,096 FD701 General Agency Fund $67,380 $19,766 $47,614 FD705 Whale Rock Fund $40,875 $9,233 $9,400 $22,242 FD711 Hazardous Mat Task Force Fund $2,557 $750 $1,807 FD712 City Of SLO PEG Fund $2,446 $718 $1,728 FD713 SLCUSD PEG Fund $5,130 $1,505 $3,625 FD715 Boysen Ranch Conserv Easemt Fund $358 $105 $253 Total $5,985,775 $540,685 $1,938,340 $1,043,722 $1,197,750 $1,265,278

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:

SCHEDULE 21.01

NATURAL RESOURCES PROTECTION
(Utility Services)

NATURE AND EXTENT OF SERVICE
The Natural Resources Protection division 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
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Natural Resources Protection (Utility Services)
Costs to be allocated
Detail page 231
Schedule 21.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $983,010 $983,010 Total to be allocated $983,010 $983,010

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Natural Resources Protection (Utility Services)
Schedule of costs to be
allocated by function
Detail page 232
Schedule 21.003
2023
Total General & Admin Natural Resources - General
Government
Program Support
Wages & BenefitsSALARIES & WAGES $496,355 $496,355 FRINGE BENEFITS $220,441 $220,441 Other Expense and CostSERVICES & SUPPLIES $266,214 $266,214 Departmental Expenditures $983,010 $983,010 Functional Cost $983,010 $983,010 Allocable Costs $983,010 $983,010 Unallocated ($983,010) ($983,010)1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocated

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Natural Resources Protection (Utility Services)
Detail allocation of
Program Support
Detail page 233
Schedule 21.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 505 20.000 % ($505) ($505) ($505)FD602 Sewer Fund 2,020 80.000 % ($2,020) ($2,020) ($2,020)Subtotal 2,525 100.000 % ($2,525) ($2,525) ($2,525)Direct Billed $2,525 $2,525 $2,525 Total 2,525 100.000 % $0 $0 $0 $0 $0 (A) Alloc basis: Fixed amount per budgetSource: Accounting

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Natural Resources Protection (Utility Services)
Departmental Cost
Allocation Summary
Detail page 234
Schedule 21.005
2023
Total Program Support
FD601 Water Fund ($505) ($505)FD602 Sewer Fund ($2,020) ($2,020)Subtotal ($2,525) ($2,525)Direct Billed $2,525 $2,525 Total

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:

SCHEDULE 22.01

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. Since 2002, this program has been responsible for the review of the design of private development projects for compliance with the water and sewer elements of the General Plan and Municipal Code requirements.

This division is also responsible for verifying plan compliance to local and state regulations for water and sewer services that are operated and maintained by the Utilities Department certified operators.

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

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Eng Dev Review (Utility Services)
Costs to be allocated
Detail page 236
Schedule 22.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: Allocated additions: 1015001 - Public Works Administration $31,770 $9,213 $40,983 Total allocated additions: $31,770 $9,213 $40,983 $40,983 Total to be allocated $31,770 $9,213 $40,983

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Eng Dev Review (Utility Services)
Schedule of costs to be
allocated by function
Detail page 237
Schedule 22.003
2023
Total General & Admin Development Review Services Utility Services Other Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSERVICES & SUPPLIESAdditions: 1stOther $31,770 $31,770 Functional Cost $31,770 $31,770 Allocable Costs $31,770 $31,770 Unallocated ($31,770) ($31,770)1st AllocationAdditions: 2ndOther $9,213 $9,213 Functional Cost $9,213 $9,213 Allocable Costs $9,213 $9,213 Unallocated ($9,213) ($9,213)2nd AllocationTotal allocated

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Eng Dev Review (Utility Services)
Detail allocation of
Utility Services
Detail page 238
Schedule 22.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 50 50.000 % ($29,988) ($29,988) ($29,988)FD602 Sewer Fund 50 50.000 % ($29,988) ($29,988) ($29,988)Subtotal 100 100.000 % ($59,976) ($59,976) ($59,976)Direct Billed $59,976 $59,976 $59,976 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
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Eng Dev Review (Utility Services)
Departmental Cost
Allocation Summary
Detail page 239
Schedule 22.005
2023
Total Utility Services
FD601 Water Fund ($29,988) ($29,988)FD602 Sewer Fund ($29,988) ($29,988)Subtotal ($59,976) ($59,976)Direct Billed $59,976 $59,976 Total

CITY OF SAN LUIS OBISPO, CA
2 CFR PART 200

COST ALLOCATION PLAN
Fiscal Year 2023
Prepared April 26, 2024
1870 Divot Road
Carson City, NV 89701
775-883-3182
www.costplans.com
email: [email protected]

City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:

COST ALLOCATION METHODOLOGY

INTRODUCTION
The cost allocation plan was prepared in accordance with the 2CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. A consistent approach has been followed in the treatment of direct or indirect costs; in no case have costs charged as direct costs to programs been included as indirect costs. Actual expenditure information was obtained from the financial statements for the year ended June 30, 2023. Statistics used to allocate costs were taken from FY2023 data by performing one hundred percent counts, or in some cases, conducting a representative sample period count.

STEP-DOWN ALLOCATION PROCEDURE
A double step-down allocation methodology was used to distribute costs among central services and to programs that receive benefits. The double step-down method initially requires a sequential ordering of central service departments. Department indirect cost allocations are then made in the order elected to all benefiting programs, including cross allocations to other central services. To ensure that the cross-benefit of services among central services is fully recognized, a second step-down allocation for each central service is made. Costs allocated to each central service consist of the following:

First Allocation – the actual operating expenditures, exclusive of unallowable items (i.e. capital expenditures, interest expense, and general government costs as designated or required by 2 CFR Part 200), plus all allocated costs from all other central services which have been identified up to this point.

Second Allocation – costs from other central services made subsequent to that section’s first allocation. With respect to the double stepdown methodology, two important points should be noted:

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

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

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

City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:

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

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

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

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

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

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

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

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

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

City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:

FORMAT (Continued)

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

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

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

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

This Page Intentionally Left Blank

CERTIFICATE OF COST ALLOCATION PLAN
This is to certify that I have reviewed the cost allocation plan submitted herewith and to the best of my knowledge and belief:
(1) All costs included in this proposal to establish cost allocations or billings for Fiscal Year 2023 (July 1, 2022 through June 30, 2023) are allowable in accordance with the requirements of 2 CFR 200 and the Federal award(s) to which they apply. Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan. (2) All costs included in this proposal are properly allocable to Federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the awards to which they are allocated in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently.

I declare that the foregoing is true and correct.

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

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Table of Contents
Schedule TOC.001
2023
Schedule Page
Summary ReportsAllocated Costs by Department A 1Summary of Allocated Costs C 10Detail of Allocated Costs D 13Summary of Allocation Basis E 22Building ChargeNarrative 1.01Costs to be Allocated 1.02 26Costs by Function 1.03 27Detail Allocation - City Hall 1.04 28Detail Allocation - 919 Palm 1.05 29Detail Allocation - Corporation Yard 1.06 30Allocation Summary 1.07 31City AdministrationNarrative 2.01Costs to be Allocated 2.02 33Costs by Function 2.03 34Detail Allocation - Citywide Administration 2.04 35Detail Allocation - Netwok Services & Info Services 2.05 38Detail Allocation - Economic Development 2.06 39Detail Allocation - Natural Resource Planning 2.07 40Allocation Summary 2.08 41Community Services GroupNarrative 3.01Costs to be Allocated 3.02 44Costs by Function 3.03 45Detail Allocation - Project Supervision 3.04 46Detail Allocation - Direct Costs 3.05 47Allocation Summary 3.06 48City AttorneyNarrative 4.01Costs to be Allocated 4.02 50Costs by Function 4.03 51Detail Allocation - City Attorney 4.04 52Allocation Summary 4.05 55City ClerkNarrative 5.01

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Table of Contents
Schedule TOC.002
2023
Schedule Page
Costs to be Allocated 5.02 58Costs by Function 5.03 59Detail Allocation - City Clerk Services 5.04 60Detail Allocation - Public Counter/Main City Phone 5.05 61Allocation Summary 5.06 63Finance Narrative 6.01Costs to be Allocated 6.02 66Costs by Function 6.03 67Detail Allocation - Accounts Payable 6.04 69Detail Allocation - Payroll 6.05 72Detail Allocation - Purchasing 6.06 74Detail Allocation - General Finance 6.07 77Detail Allocation - Utility Billing 6.08 80Detail Allocation - Cashier 6.09 81Detail Allocation - Budget 6.10 82Allocation Summary 6.11 85Network ServicesNarrative 7.01Costs to be Allocated 7.02 89Costs by Function 7.03 90Detail Allocation - Network Services & Desktop Support 7.04 92Detail Allocation - Enterprise Apps 7.05 94Detail Allocation - MDC Support 7.06 96Detail Allocation - Tablet Support 7.07 97Detail Allocation - Server Support 7.08 99Detail Allocation - Network Support 7.09 101Detail Allocation - Radios 7.10 103Detail Allocation - Telemetry 7.11 104Detail Allocation - Cellular Data Services 7.12 105Detail Allocation - Telephones 7.13 107Detail Allocation - Cuesta 7.14 109Detail Allocation - South Hills 7.15 110Detail Allocation - Tassajara 7.16 111Detail Allocation - Direct Dept Exp 7.17 112Allocation Summary 7.18 113Information ServicesNarrative 8.01Costs to be Allocated 8.02 118Costs by Function 8.03 119Detail Allocation - Information Services 8.04 120Detail Allocation - Enterprise Apps 8.05 121Allocation Summary 8.06 123

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Table of Contents
Schedule TOC.003
2023
Schedule Page
Finance Support ServicesNarrative 9.01Costs to be Allocated 9.02 126Costs by Function 9.03 127Detail Allocation - General Support Services 9.04 128Allocation Summary 9.05 131Finance Non DepartmentalNarrative 10.01Costs to be Allocated 10.02 134Costs by Function 10.03 135Detail Allocation - Non Departmental 10.04 136Allocation Summary 10.05 139Human ResourcesNarrative 11.01Costs to be Allocated 11.02 142Costs by Function 11.03 143Detail Allocation - Human Resources 11.04 144Detail Allocation - Other Direct Exp 11.05 146Detail Allocation - Tiution Reimbursement 11.06 147Allocation Summary 11.07 148Wellness ProgramNarrative 12.01Costs to be Allocated 12.02 151Costs by Function 12.03 152Detail Allocation - Wellness Program 12.04 153Allocation Summary 12.05 155Public Works AdministrationNarrative 13.01Costs to be Allocated 13.02 158Costs by Function 13.03 159Detail Allocation - Deputy Director/City Engineer 13.04 160Detail Allocation - Director 13.05 161Detail Allocation - Enterprise Funds 13.06 162Allocation Summary 13.07 163Facilities MaintenanceNarrative 14.01Costs to be Allocated 14.02 165

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Table of Contents
Schedule TOC.004
2023
Schedule Page
Costs by Function 14.03 166Detail Allocation - Utilities/Janitorial - City Hall 14.04 168Detail Allocation - Utilities/Janitorial - 919 Palm Street 14.05 169Detail Allocation - Utilities - Corp Yard 14.06 170Detail Allocation - Janitorial - Corp Yard 14.07 171Detail Allocation - Utilities - Other 14.08 172Detail Allocation - Janitorial - Other 14.09 173Detail Allocation - Parking Facility Maintenance 14.10 174Detail Allocation - Utility Fund Facilities Maintenance 14.11 175Detail Allocation - Transit Facilities Maintenance 14.12 176Detail Allocation - Building Maintenance 14.13 177Detail Allocation - Other Direct 14.14 179Allocation Summary 14.15 180FleetNarrative 15.01Costs to be Allocated 15.02 185Costs by Function 15.03 186Detail Allocation - Fleet 15.04 187Detail Allocation - Fuel 15.05 188Allocation Summary 15.06 189CIP Project EngineeringNarrative 16.01Costs to be Allocated 16.02 191Costs by Function 16.03 192Detail Allocation - Project Engineering 16.04 193Allocation Summary 16.05 194Transportation/Plan EngineeringNarrative 17.01Costs to be Allocated 17.02 196Costs by Function 17.03 197Detail Allocation - Parking 17.04 198Detail Allocation - Transit 17.05 199Detail Allocation - Development Review 17.06 200Detail Allocation - Long Range Plan 17.07 201Allocation Summary 17.08 202Insurance ISF FundNarrative 18.01Costs to be Allocated 18.02 204Costs by Function 18.03 205Detail Allocation - Risk Management 18.04 206Detail Allocation - WComp Premiums - PS 18.05 209

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Table of Contents
Schedule TOC.005
2023
Schedule Page
Detail Allocation - WC Premiums 18.06 210Detail Allocation - Liability Premiums - Direct 18.07 212Detail Allocation - Liability Premium 18.08 213Allocation Summary 18.09 215Natural Resources Protection (Utility Services)Narrative 19.01Costs to be Allocated 19.02 218Costs by Function 19.03 219Detail Allocation - Program Support 19.04 220Allocation Summary 19.05 221Eng Dev Review (Utility Services)Narrative 20.01Costs to be Allocated 20.02 223Costs by Function 20.03 224Detail Allocation - Utility Services 20.04 225Allocation Summary 20.05 226

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 1
Schedule A.001
2023
Central Service Departments City Council Cultural
Activities
Econ Dev Nat Res
Protection
Tour/Bid Promo Comm
Promotion
Office of DEI Comm Dev
Admin
Commissions &
Comm
Building Charge $7,310 $321 $292 $2,220 $625 $15,166 City Administration $3,273 $4,859 $116,207 $90,017 $5,885 $13,789 $11,731 $207 Community Services Group $145,618 City Attorney $2,867 $4,256 $12,623 $12,013 $5,155 $12,078 $10,276 $181 City Clerk $764 $153 $459 $39 $153 $68,452 Finance $8,277 $7,378 $22,016 $18,780 $9,823 $20,178 $18,601 $327 Network Services $32,815 $5,585 $20,524 $5,878 $1,009 $7,684 $42,802 $1,534 Information Services $8,012 $1,602 $4,807 $401 $1,602 $311,348 Finance Support Services $208 $309 $918 $873 $375 $878 $747 $13 Finance Non Departmental $232 $2,020 $4,710 $1,544 $2,186 $4,166 $1,004 $27 Human Resources $25,990 $5,198 $15,594 $1,300 $5,198 $25,990 Wellness Program $300 $60 $180 $15 $60 $300 Public Works AdministrationFacilities Maintenance $41,631 $1,830 $1,663 $12,646 $3,558 $31,311 Fleet $5,946 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $13,655 $19,235 $47,150 $21,569 $21,396 $41,969 $262,660 $262 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $145,334 $40,208 $218,177 $207,172 $5,878 $47,584 $111,938 $946,006 $2,551 Proposed Costs $145,334 $40,208 $218,177 $207,172 $5,878 $47,584 $111,938 $946,006 $2,551

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 2
Schedule A.002
2023
Central Service Departments Planning Engineering Building & Safety
Housing
Pol/Homeless
Park Maint Swim Center
Maint
Urban Forest
Svc
Street Maint Traffic
Signals/Lights
Building Charge $3,647 $3,647 $10,140 $3,832 $590 $4,422 City Administration $22,240 $12,985 $40,397 $15,410 $49,828 $9,380 $4,738 $30,864 $7,760 Community Services GroupCity Attorney $19,480 $11,374 $35,384 $13,498 $43,644 $8,216 $4,150 $27,034 $6,798 City Clerk $1,528 $764 $2,369 $612 $1,987 $153 $459 $2,445 $305 Finance $31,457 $16,241 $58,114 $24,173 $82,460 $19,182 $9,026 $52,622 $12,427 Network Services $71,615 $34,027 $106,301 $18,252 $90,597 $11,795 $23,158 $88,681 $29,229 Information Services $16,024 $8,012 $24,838 $6,410 $20,831 $1,602 $4,807 $25,638 $3,205 Finance Support Services $1,416 $827 $2,573 $981 $3,173 $597 $302 $1,965 $494 Finance Non Departmental $1,720 $262 $5,286 $2,736 $12,239 $3,072 $868 $5,539 $1,719 Human Resources $51,980 $25,990 $82,068 $20,792 $67,574 $5,198 $15,594 $83,167 $10,396 Wellness Program $601 $300 $931 $240 $781 $60 $180 $961 $121 Public Works Administration $181,167 $80,735 $102,285 $199,057 $94,397 Facilities Maintenance $10,401 $7,529 $20,934 $121,734 $6,345 $66,039 $6,354 Fleet $10,812 $28,039 $178,378 $1,589 $35,297 $304,568 $29,422 CIP Project EngineeringTransportation/Plan Engineering $298,910 $201,969 Insurance ISF Fund $39,274 $13,937 $85,822 $35,215 $146,321 $31,544 $15,137 $89,372 $20,952 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $581,105 $337,864 $503,196 $138,319 $1,004,546 $173,123 $222,936 $982,374 $223,579 Proposed Costs $581,105 $337,864 $503,196 $138,319 $1,004,546 $173,123 $222,936 $982,374 $223,579

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 3
Schedule A.003
2023
Central Service Departments Stormwater/Flo
od Control
Water
Resource Rec
Solid Waste
Rec
Rec Admin Rec Facilities Youth Services Community
Services
Ranger
Program
Aquatics
Building ChargeCity Administration $15,031 $3 $3,637 $11,785 $4,550 $16,541 $8,396 $10,972 $8,661 Community Services Group $35,593 $107,665 City Attorney $13,165 $2 $3,186 $10,323 $3,986 $14,488 $7,354 $9,611 $7,586 City Clerk $971 $305 $12,557 $153 $1,223 $612 $1,223 $153 Finance $22,177 $2 $5,482 $16,832 $5,957 $25,490 $14,414 $19,413 $10,042 Network Services $33,058 $8,542 $24,079 $25,783 $67,913 $29,211 $45,423 $29,775 Information Services $35,437 $3,205 $25,356 $1,602 $12,819 $6,410 $12,819 $1,602 Finance Support Services $957 $232 $751 $290 $1,053 $535 $699 $552 Finance Non Departmental $1,382 $261 $500 $320 $935 $901 $395 $511 Human Resources $33,007 $10,396 $20,792 $5,198 $41,584 $20,792 $41,584 $5,198 Wellness Program $381 $121 $240 $60 $480 $240 $480 $60 Public Works Administration $128,710 Facilities Maintenance $8,953 $507,095 $8,953 $8,953 $8,953 Fleet $39,379 $11,106 $79,772 $2,504 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $27,694 $7,057 $13,916 $5,337 $27,214 $17,733 $22,071 $7,159 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $351,349 $7 $78,017 $264,855 $560,331 $218,693 $115,551 $253,415 $73,803 Proposed Costs $351,349 $7 $78,017 $264,855 $560,331 $218,693 $115,551 $253,415 $73,803

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 4
Schedule A.004
2023
Central Service Departments Golf Course Jack House Police Admin Patrol Investigations Police Support Svc
Neighborhood
Svcs
Traffic Safety Fire Admin
Building ChargeCity Administration $10,109 $72 $30,029 $167,209 $40,259 $43,578 $3,942 $13,799 $14,800 Community Services GroupCity Attorney $8,855 $62 $26,302 $146,459 $35,262 $38,170 $3,453 $12,086 $12,964 City Clerk $612 $18,910 $6,879 $2,140 $3,133 $153 $612 $26,493 Finance $18,791 $257 $52,144 $184,841 $48,322 $57,018 $5,074 $15,931 $24,359 Network Services $27,148 $99,796 $413,205 $106,913 $169,088 $20,290 $35,716 $84,353 Information Services $6,410 $110,870 $72,108 $22,434 $32,850 $1,602 $6,410 $44,105 Finance Support Services $643 $4 $1,912 $10,648 $2,563 $2,775 $251 $878 $943 Finance Non Departmental $1,408 $29 $5,515 $990 $597 $963 $226 $159 $1,258 Human Resources $20,792 $35,286 $237,865 $74,271 $106,558 $5,198 $20,792 $20,792 Wellness Program $240 $390 $2,702 $841 $1,232 $60 $240 $240 Public Works AdministrationFacilities Maintenance $25,871 $25,871 $25,871 $51,742 $25,871 $25,871 $47,019 Fleet $29,095 $47,213 $276,074 $106,542 $12,884 $11,434 $43,824 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $22,557 $282 $1,526,293 $112,421 $37,723 $56,092 $4,445 $10,666 $979,773 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $146,660 $706 $1,980,531 $1,657,272 $503,738 $576,083 $81,999 $186,984 $1,257,099 Proposed Costs $146,660 $706 $1,980,531 $1,657,272 $503,738 $576,083 $81,999 $186,984 $1,257,099

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 5
Schedule A.005
2023
Central Service Departments Emergency
Response
Hazard
Prevention
Training
Services
Recruit
Academy
Fire Apparatus Fire Station Fac
Sup
Moble Crisis
Unit
Disaster Assist Orcutt Area
Spec Plan
Building ChargeCity Administration $172,312 $13,099 $1,808 $934 $6,979 $407 $2,240 $2,726 $1,531 Community Services GroupCity Attorney $150,928 $11,473 $1,584 $819 $6,113 $357 $1,963 $2,388 $1,341 City Clerk $7,032 $917 $305 $153 Finance $190,622 $17,772 $4,137 $1,940 $12,928 $2,361 $3,334 $3,967 $2,326 Network Services $375,856 $54,620 $237 $9,664 $1,598 $4,018 Information Services $73,710 $9,614 $3,205 $1,602 Finance Support Services $10,974 $834 $115 $59 $445 $26 $143 $174 $98 Finance Non Departmental $850 $497 $751 $388 $1,276 $169 $577 $116 $637 Human Resources $243,887 $31,187 $10,396 $5,198 Wellness Program $2,763 $361 $121 $60 Public Works AdministrationFacilities Maintenance $23,503 $23,503 $23,503 $23,503 $23,503 FleetCIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $113,372 $18,473 $7,159 $3,700 $16,727 $1,611 $5,496 $3,395 $6,061 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $1,365,809 $182,350 $39,294 $7,840 $68,159 $28,434 $15,351 $47,300 $11,994 Proposed Costs $1,365,809 $182,350 $39,294 $7,840 $68,159 $28,434 $15,351 $47,300 $11,994

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 6
Schedule A.006
2023
Central Service Departments FD201 Local
Sales Tax
FD202
Downtown Bid
FD205 CDBG FD206 Law
Enforc Grant
FD208 Tourism
Bid
FD209 CASP
Certify
FD212 SL
Ranch CFD
FD213 Avila
Ranch CFE
FD401 Cap
Outlay
Building Charge $237 City Administration $3,795 $1,850 $26,569 $15 $117 $69 Community Services GroupCity Attorney $3,323 $1,621 $23,272 $13 $102 $60 City Clerk $266 Finance $737 $5,854 $1,891 $42,179 $94 $221 $105 $7,024 Network Services $4,281 Information Services $2,804 Finance Support Services $242 $118 $1,692 $1 $8 $4 Finance Non Departmental $1,577 $117 $9,974 $6 $49 $28 Human Resources $9,096 Wellness Program $107 Public Works AdministrationFacilities Maintenance $1,348 FleetCIP Project Engineering $125,031 Transportation/Plan EngineeringInsurance ISF Fund $15,021 $1,117 $98,996 $58 $464 $273 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $737 $29,812 $6,714 $220,821 $187 $961 $539 $132,055 Proposed Costs $737 $29,812 $6,714 $220,821 $187 $961 $539 $132,055

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 7
Schedule A.007
2023
Central Service Departments FD402 Fleet
Replace
FD403 IT
Replace
FD404 Major
Fac Rep
FD406 PS
Equip Replace
FD504 LOVR
Impact Fee
FD505
Affordable
Housing
FD507 Trans
Impact
FD601 Water FD602 Sewer
Building Charge $2,211 $2,211 City Administration $6,177 $1,599 $23,719 $107,145 $114,340 Community Services Group $64,894 $64,924 City Attorney $5,410 $1,401 $20,770 $93,849 $100,150 City Clerk $19,116 $25,050 Finance $524 $907 $447 $9,650 $2,436 $35,926 $638 $215,586 $231,147 Network Services $238,304 $253,781 Information Services $109,565 $102,454 Finance Support Services $393 $102 $1,511 $6,823 $7,282 Finance Non Departmental $2,567 $665 $9,852 $15,139 $18,724 Human Resources $176,909 $175,610 Wellness Program $2,035 $2,020 Public Works AdministrationFacilities Maintenance $58,397 $58,396 Fleet $161,736 $217,198 CIP Project Engineering $80,558 $127,130 $60,413 $199,493 Transportation/Plan EngineeringInsurance ISF Fund $24,452 $6,331 $93,885 $221,751 $255,332 Natural Resources Protection (Utility Services) ($505) ($2,020)Eng Dev Review (Utility Services) ($29,988) ($29,988)Subtotal $524 $907 $81,005 $48,649 $12,534 $185,663 $127,768 $1,523,380 $1,796,104 Proposed Costs $524 $907 $81,005 $48,649 $12,534 $185,663 $127,768 $1,523,380 $1,796,104

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 8
Schedule A.008
2023
Central Service Departments FD611 Parking FD621 Transit FD701 Genl Agency
FD705 Whale
Rock
FD711
Hazardous Mat
FD712 City/SLO
PEG
FD713 SLCUSD
PEG
F715 Boysen
Rnch Cons
Esmt
All Other
Building Charge $534 City Administration $45,388 $16,328 $16,989 $17,207 $787 $617 $1,293 $91 Community Services Group $78,658 $44,245 $5,801 City Attorney $39,755 $14,301 $14,881 $689 $540 $1,132 $79 City Clerk $12,433 $10,261 $627 Finance $93,414 $29,649 $25,863 $26,109 $1,575 $941 $1,959 $200 $117,812 Network Services $156,633 $69,913 $59,133 $339,938 Information Services $45,529 $6,165 $38,541 $19,145 Finance Support Services $2,891 $1,039 $1,082 $1,095 $50 $40 $83 $5 Finance Non Departmental $9,065 $5,650 $7,061 $3,299 $268 $256 $537 $38 Human Resources $84,311 $10,396 $21,311 Wellness Program $974 $121 $246 Public Works Administration $170,157 $57,985 Facilities Maintenance $58,629 $4,694 $83,026 Fleet $25,611 $34,450 $38,145 CIP Project Engineering $227,723 $89,369 $8,391 Transportation/Plan Engineering $57,056 $41,571 Insurance ISF Fund $123,460 $58,388 $67,257 $40,800 $2,553 $2,440 $5,119 $358 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $1,231,687 $460,609 $133,133 $248,619 $5,922 $4,834 $10,123 $771 $606,457 Proposed Costs $1,231,687 $460,609 $133,133 $248,619 $5,922 $4,834 $10,123 $771 $606,457

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 9
Schedule A.009
2023
Central Service Departments Subtotal Direct Billed Unallocated TotalBuilding Charge $57,405 $57,405 City Administration $1,429,074 $1,429,074 Community Services Group $547,398 $547,398 City Attorney $1,080,655 $1,080,655 City Clerk $232,931 $242,646 $475,577 Finance $2,029,903 $198,343 $2,228,246 Network Services $3,379,755 $3,379,755 Information Services $1,247,512 $1,247,512 Finance Support Services $79,664 $79,664 Finance Non Departmental $155,813 $155,813 Human Resources $1,910,435 $1,910,435 Wellness Program $21,905 $21,905 Public Works Administration $1,014,493 $1,014,493 Facilities Maintenance $1,485,003 $1,485,003 Fleet $1,731,018 $1,731,018 CIP Project Engineering $918,108 $191,654 $3,085,940 $4,195,702 Transportation/Plan Engineering $599,506 $1,083,550 $1,683,056 Insurance ISF Fund $4,977,952 $4,977,952 Natural Resources Protection (Utility Services) ($2,525) $2,525 $983,010 $983,010 Eng Dev Review (Utility Services) ($59,976) $59,976 $39,975 $39,975 Subtotal $22,836,029 $254,155 $5,633,464 $28,723,648 Proposed Costs $22,836,029 $254,155 $5,633,464 $28,723,648

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Summary of Allocated Costs
Summary page 10
Schedule C.001
2023
Departments Total Expenditures Cost Adjustments Total AllocatedBuilding Charge $132,123 City Administration $1,502,421 ($27,451)Community Services Group $703,825 ($55,000)City Attorney $1,424,496 ($219,907)City Clerk $666,756 Finance $2,376,211 ($37,308)Network Services $3,512,394 Information Services $1,357,744 ($3,763)Finance Support Services $90,179 Finance Non Departmental $283,739 ($101,709)Human Resources $2,103,351 $17,362 Wellness Program $3,201 Public Works Administration $1,402,863 ($1,111)Facilities Maintenance $1,430,582 Fleet $1,421,074 ($14,397)CIP Project Engineering $2,683,531 $191,653 Transportation/Plan Engineering $1,187,300 Insurance ISF Fund $5,710,479 Natural Resources Protection (Utility Services) $983,010 Eng Dev Review (Utility Services)City Council $145,334 Cultural Activities $40,208 Economic Development $218,177 Natural Resource Protection $207,172 Tourism and Bid Promotion $5,878 Community Promotion $47,584 Office of DEI $111,938 Community Development Admin $946,006 Commissions & Committees $2,551 Planning $581,105 Engineering $337,864 Building and Safety $503,196 Housing Policy/Homelessness $138,319 Parks Maintenance $1,004,546 Swim Center Maintenance $173,123 Urban Forest Services $222,936 Streets Maintenance $982,374 Traffic Signals & Lighting $223,579 Stormwater and Flood Control $351,349 Water Resource Recovery $7 Solid Waste Recycling $78,017 Recreation Administration $264,855

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Summary of Allocated Costs
Summary page 11
Schedule C.002
2023
Departments Total Expenditures Cost Adjustments Total AllocatedRecreation Facilities $560,331 Youth Services $218,693 Community Services $115,551 Ranger Program $253,415 Aquatics $73,803 Golf Course $146,660 Jack House $706 Police Administration $1,980,531 Patrol $1,657,272 Investigations $503,738 Police Support Services $576,083 Neighborhood Services $81,999 Traffic Safety $186,984 Fire Administration $1,257,099 Emergency Response $1,365,809 Hazard Prevention $182,350 Training Services $39,294 Recruit Academy $7,840 Fire Apparatus Service $68,159 Fire Station $28,434 Mobile Crisis Unit $15,351 Disaster Assistance $47,300 Orcutt Area Specific Plan $11,994 FD201 Local Sales Tax Fund $737 FD202 Downtown Bid Fund $29,812 FD205 CDBG FundFD206 Law Enforcement Grant Fund $6,714 FD208 Tourism Bid Fund $220,821 FD209 SB1186 CASP Certify Fund $187 FD212 San Luis Ranch CFD $961 FD213 Avila Ranch CFE $539 FD401 Capital Outlay Engineering $132,055 FD402 Fleet Replace $524 FD403 Info Tech Replacement Fund $907 FD404 Major Facility Replacement Fund $81,005 FD406 Public Safety Equip Replacement Fund $48,649 FD504 LOVR Impact Fee Fund $12,534 FD505 Affordable Housing Fund $185,663 FD507 Transportation Impact Fee Fund $127,768 FD601 Water Fund $1,523,380 FD602 Sewer Fund $1,796,104 FD611 Parking Fund $1,231,687 FD621Transit Fund $460,609

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Summary of Allocated Costs
Summary page 12
Schedule C.003
2023
Departments Total Expenditures Cost Adjustments Total AllocatedFD701 General Agency Fund $133,133 FD705 Whale Rock Fund $248,619 FD711 Hazardous Mat Task Force Fund $5,922 FD712 City Of SLO PEG Fund $4,834 FD713 SLCUSD PEG Fund $10,123 FD715 Boysen Ranch Conserv Easemt Fund $771 All Other $606,457 Unallocated $5,633,464 Direct Billed $254,155 Total $28,843,156 ($119,508) $28,723,648

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 13
Schedule D.001
2023
Departments Building
Charge
City Admin Comm Svc
Group
City Attorney City Clerk Finance Network
Services
Info Services Fin Support
Svc
Schedule: 1.007 2.008 3.006 4.005 5.006 6.011 7.018 8.006 9.005Building Charge ($132,123) $0 $0 $0 $0 $0 $0 $0 $0 City Administration $2,740 ($1,861,007) $0 $16,005 $149,058 $25,266 $36,522 $55,774 $1,243 Community Services Group $1,689 $9,819 ($723,299) $7,498 $327 $10,783 $11,972 $3,708 $582 City Attorney $3,316 $19,874 $0 ($1,400,248) $19,513 $23,453 $33,920 $18,383 $1,179 City Clerk $2,647 $9,302 $0 $8,148 ($796,527) $13,376 $33,739 $6,674 $552 Finance $10,333 $33,152 $0 $29,038 $40,119 ($2,752,793) $87,398 $22,245 $1,966 Network Services $5,037 $81,106 $0 $42,922 $1,307 $74,430 ($4,009,482) $57,185 $2,906 Information Services $1,608 $51,044 $0 $16,592 $1,299 $24,525 $67,209 ($1,588,920) $1,123 Finance Support Services $0 $1,258 $0 $1,102 $0 $5,670 $0 $0 ($103,632)Finance Non Departmental $0 $3,958 $0 $3,468 $0 $5,473 $0 $0 $252 Human Resources $0 $29,345 $0 $25,703 $23,427 $45,213 $59,361 $16,024 $1,868 Wellness Program $0 $44 $0 $39 $0 $132 $0 $0 $3 Public Works Administration $19,702 $19,572 $175,901 $17,144 $80,703 $26,604 $70,748 $106,934 $1,247 Facilities Maintenance $4,300 $19,959 $0 $17,482 $764 $64,663 $44,177 $8,012 $1,271 Fleet $491 $19,826 $0 $17,366 $764 $38,080 $35,742 $8,012 $1,263CIP Project Engineering $22,410 $37,439 $0 $32,794 $2,752 $49,580 $106,461 $28,843 $2,384 Transportation/Plan Engineering $445 $16,565 $0 $14,509 $917 $22,299 $42,478 $9,614 $1,055 Insurance ISF Fund $0 $79,670 $0 $69,783 $0 $95,000 $0 $0 $5,074Natural Resources Protection (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 Eng Dev Review (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 City Council $7,310 $3,273 $0 $2,867 $764 $8,277 $32,815 $8,012 $208 Cultural Activities $321 $4,859 $0 $4,256 $0 $7,378 $0 $0 $309 Economic Development $292 $116,207 $0 $12,623 $153 $22,016 $5,585 $1,602 $918 Natural Resource Protection $2,220 $90,017 $0 $12,013 $459 $18,780 $20,524 $4,807 $873 Tourism and Bid Promotion $0 $0 $0 $0 $0 $0 $5,878 $0 $0 Community Promotion $0 $5,885 $0 $5,155 $39 $9,823 $1,009 $401 $375 Office of DEI $625 $13,789 $0 $12,078 $153 $20,178 $7,684 $1,602 $878 Community Development Admin $15,166 $11,731 $145,618 $10,276 $68,452 $18,601 $42,802 $311,348 $747 Commissions & Committees $0 $207 $0 $181 $0 $327 $1,534 $0 $13 Planning $3,647 $22,240 $0 $19,480 $1,528 $31,457 $71,615 $16,024 $1,416 Engineering $3,647 $12,985 $0 $11,374 $764 $16,241 $34,027 $8,012 $827 Building and Safety $10,140 $40,397 $0 $35,384 $2,369 $58,114 $106,301 $24,838 $2,573 Housing Policy/Homelessness $0 $15,410 $0 $13,498 $612 $24,173 $18,252 $6,410 $981 Parks Maintenance $3,832 $49,828 $0 $43,644 $1,987 $82,460 $90,597 $20,831 $3,173 Swim Center Maintenance $0 $9,380 $0 $8,216 $153 $19,182 $11,795 $1,602 $597 Urban Forest Services $590 $4,738 $0 $4,150 $459 $9,026 $23,158 $4,807 $302 Streets Maintenance $4,422 $30,864 $0 $27,034 $2,445 $52,622 $88,681 $25,638 $1,965 Traffic Signals & Lighting $0 $7,760 $0 $6,798 $305 $12,427 $29,229 $3,205 $494 Stormwater and Flood Control $0 $15,031 $0 $13,165 $971 $22,177 $33,058 $35,437 $957

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 14
Schedule D.002
2023
Departments Fin NonDepart Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng Trans
Engineering
FD 802
Insurance ISF
Fund
Schedule: 10.005 11.007 12.005 13.007 14.015 15.006 16.005 17.008 18.009Building Charge $0 $0 $0 $0 $0 $0 $0 $0 $0 City Administration $1,144 $56,517 $44 $0 $12,900 $3,523 $0 $0 $25,301 Community Services Group $618 $12,299 $18 $0 $3,178 $0 $0 $0 $11,983 City Attorney $1,537 $29,517 $44 $0 $15,611 $0 $0 $0 $29,312 City Clerk $936 $22,138 $33 $0 $12,460 $0 $0 $0 $19,766 Finance $2,205 $82,127 $109 $0 $48,647 $0 $0 $0 $56,551 Network Services $11,577 $43,426 $62 $0 $23,711 $15,792 $0 $0 $137,627 Information Services $250 $41,816 $62 $0 $7,568 $0 $0 $0 $21,843Finance Support Services $484 $0 $0 $0 $0 $0 $0 $0 $4,939 Finance Non Departmental ($207,354) $0 $0 $0 $0 $0 $0 $0 $12,173 Human Resources $4,050 ($2,411,841) $73 $0 $25,112 $0 $0 $0 $60,952 Wellness Program $18 $0 ($24,812) $0 $21,200 $0 $0 $0 $175 Public Works Administration $694 $36,386 $420 ($2,437,126) $37,042 $8,546 $0 $0 $433,731 Facilities Maintenance $4,543 $25,990 $300 $118,062 ($1,828,390) $34,030 $0 $0 $54,255 Fleet $5,207 $25,990 $300 $118,062 $88,168 ($1,826,472) $0 $0 $60,524 CIP Project Engineering $635 $94,013 $1,081 $821,145 $46,268 $27,873 ($4,195,702) $0 $46,840 Transportation/Plan Engineering $1,026 $31,187 $361 $325,389 $918 $5,690 $0 ($1,683,056) $23,303 Insurance ISF Fund $16,617 $0 $0 $0 $604 $0 $0 $0 ($5,977,227)Natural Resources Protection (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 Eng Dev Review (Utility Services) $0 $0 $0 $39,975 $0 $0 $0 $0 $0 City Council $232 $25,990 $300 $0 $41,631 $0 $0 $0 $13,655 Cultural Activities $2,020 $0 $0 $0 $1,830 $0 $0 $0 $19,235 Economic Development $4,710 $5,198 $60 $0 $1,663 $0 $0 $0 $47,150 Natural Resource Protection $1,544 $15,594 $180 $0 $12,646 $5,946 $0 $0 $21,569 Tourism and Bid Promotion $0 $0 $0 $0 $0 $0 $0 $0 $0 Community Promotion $2,186 $1,300 $15 $0 $0 $0 $0 $0 $21,396 Office of DEI $4,166 $5,198 $60 $0 $3,558 $0 $0 $0 $41,969 Community Development Admin $1,004 $25,990 $300 $0 $31,311 $0 $0 $0 $262,660 Commissions & Committees $27 $0 $0 $0 $0 $0 $0 $0 $262 Planning $1,720 $51,980 $601 $0 $10,401 $10,812 $0 $298,910 $39,274 Engineering $262 $25,990 $300 $0 $7,529 $0 $0 $201,969 $13,937 Building and Safety $5,286 $82,068 $931 $0 $20,934 $28,039 $0 $0 $85,822 Housing Policy/Homelessness $2,736 $20,792 $240 $0 $0 $0 $0 $0 $35,215 Parks Maintenance $12,239 $67,574 $781 $181,167 $121,734 $178,378 $0 $0 $146,321 Swim Center Maintenance $3,072 $5,198 $60 $80,735 $0 $1,589 $0 $0 $31,544 Urban Forest Services $868 $15,594 $180 $102,285 $6,345 $35,297 $0 $0 $15,137 Streets Maintenance $5,539 $83,167 $961 $199,057 $66,039 $304,568 $0 $0 $89,372 Traffic Signals & Lighting $1,719 $10,396 $121 $94,397 $6,354 $29,422 $0 $0 $20,952 Stormwater and Flood Control $1,382 $33,007 $381 $128,710 $0 $39,379 $0 $0 $27,694

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 15
Schedule D.003
2023
Departments Natural
Resources
Protection
(Utility
Services)
Eng Dev
Review (Utility)
Total Plan
Allocated
Schedule: 19.005 20.005Building Charge $0 $0 $0 City Administration $0 $0 $0 Community Services Group $0 $0 $0 City Attorney $0 $0 $0 City Clerk $0 $0 $0 Finance $0 $0 $0 Network Services $0 $0 $0 Information Services $0 $0 $0 Finance Support Services $0 $0 $0 Finance Non Departmental $0 $0 $0 Human Resources $0 $0 $0 Wellness Program $0 $0 $0 Public Works Administration $0 $0 $0 Facilities Maintenance $0 $0 $0 Fleet $0 $0 $0 CIP Project Engineering $0 $0 $0 Transportation/Plan Engineering $0 $0 $0 Insurance ISF Fund $0 $0 $0 Natural Resources Protection (Utility Services) ($983,010) $0 $0 Eng Dev Review (Utility Services) $0 ($39,975) $0 City Council $0 $0 $145,334 Cultural Activities $0 $0 $40,208 Economic Development $0 $0 $218,177 Natural Resource Protection $0 $0 $207,172 Tourism and Bid Promotion $0 $0 $5,878 Community Promotion $0 $0 $47,584 Office of DEI $0 $0 $111,938 Community Development Admin $0 $0 $946,006 Commissions & Committees $0 $0 $2,551 Planning $0 $0 $581,105 Engineering $0 $0 $337,864 Building and Safety $0 $0 $503,196 Housing Policy/Homelessness $0 $0 $138,319 Parks Maintenance $0 $0 $1,004,546 Swim Center Maintenance $0 $0 $173,123 Urban Forest Services $0 $0 $222,936 Streets Maintenance $0 $0 $982,374 Traffic Signals & Lighting $0 $0 $223,579 Stormwater and Flood Control $0 $0 $351,349

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 16
Schedule D.004
2023
Departments Building
Charge
City Admin Comm Svc
Group
City Attorney City Clerk Finance Network
Services
Info Services Fin Support
Svc
Water Resource Recovery $0 $3 $0 $2 $0 $2 $0 $0 $0 Solid Waste Recycling $0 $3,637 $35,593 $3,186 $305 $5,482 $8,542 $3,205 $232 Recreation Administration $0 $11,785 $107,665 $10,323 $12,557 $16,832 $24,079 $25,356 $751 Recreation Facilities $0 $4,550 $0 $3,986 $153 $5,957 $25,783 $1,602 $290 Youth Services $0 $16,541 $0 $14,488 $1,223 $25,490 $67,913 $12,819 $1,053 Community Services $0 $8,396 $0 $7,354 $612 $14,414 $29,211 $6,410 $535 Ranger Program $0 $10,972 $0 $9,611 $1,223 $19,413 $45,423 $12,819 $699 Aquatics $0 $8,661 $0 $7,586 $153 $10,042 $29,775 $1,602 $552 Golf Course $0 $10,109 $0 $8,855 $612 $18,791 $27,148 $6,410 $643 Jack House $0 $72 $0 $62 $0 $257 $0 $0 $4 Police Administration $0 $30,029 $0 $26,302 $18,910 $52,144 $99,796 $110,870 $1,912 Patrol $0 $167,209 $0 $146,459 $6,879 $184,841 $413,205 $72,108 $10,648 Investigations $0 $40,259 $0 $35,262 $2,140 $48,322 $106,913 $22,434 $2,563 Police Support Services $0 $43,578 $0 $38,170 $3,133 $57,018 $169,088 $32,850 $2,775 Neighborhood Services $0 $3,942 $0 $3,453 $153 $5,074 $20,290 $1,602 $251 Traffic Safety $0 $13,799 $0 $12,086 $612 $15,931 $35,716 $6,410 $878 Fire Administration $0 $14,800 $0 $12,964 $26,493 $24,359 $84,353 $44,105 $943 Emergency Response $0 $172,312 $0 $150,928 $7,032 $190,622 $375,856 $73,710 $10,974 Hazard Prevention $0 $13,099 $0 $11,473 $917 $17,772 $54,620 $9,614 $834 Training Services $0 $1,808 $0 $1,584 $0 $4,137 $237 $0 $115 Recruit Academy $0 $934 $0 $819 $0 $1,940 $0 $0 $59 Fire Apparatus Service $0 $6,979 $0 $6,113 $305 $12,928 $9,664 $3,205 $445 Fire Station $0 $407 $0 $357 $0 $2,361 $0 $0 $26 Mobile Crisis Unit $0 $2,240 $0 $1,963 $0 $3,334 $1,598 $0 $143 Disaster Assistance $0 $2,726 $0 $2,388 $153 $3,967 $4,018 $1,602 $174 Orcutt Area Specific Plan $0 $1,531 $0 $1,341 $0 $2,326 $0 $0 $98 FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $737 $0 $0 $0 FD202 Downtown Bid Fund $0 $3,795 $0 $3,323 $0 $5,854 $0 $0 $242FD205 CDBG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD206 Law Enforcement Grant Fund $0 $1,850 $0 $1,621 $0 $1,891 $0 $0 $118 FD208 Tourism Bid Fund $237 $26,569 $0 $23,272 $266 $42,179 $4,281 $2,804 $1,692 FD209 SB1186 CASP Certify Fund $0 $15 $0 $13 $0 $94 $0 $0 $1 FD212 San Luis Ranch CFD $0 $117 $0 $102 $0 $221 $0 $0 $8 FD213 Avila Ranch CFE $0 $69 $0 $60 $0 $105 $0 $0 $4 FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $7,024 $0 $0 $0 FD402 Fleet Replace $0 $0 $0 $0 $0 $524 $0 $0 $0 FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $907 $0 $0 $0 FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $447 $0 $0 $0 FD406 Public Safety Equip Replacement Fund $0 $6,177 $0 $5,410 $0 $9,650 $0 $0 $393 FD504 LOVR Impact Fee Fund $0 $1,599 $0 $1,401 $0 $2,436 $0 $0 $102 FD505 Affordable Housing Fund $0 $23,719 $0 $20,770 $0 $35,926 $0 $0 $1,511

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 17
Schedule D.005
2023
Departments Fin NonDepart Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng Trans
Engineering
FD 802
Insurance ISF
Fund
Water Resource Recovery $0 $0 $0 $0 $0 $0 $0 $0 $0 Solid Waste Recycling $261 $10,396 $121 $0 $0 $0 $0 $0 $7,057 Recreation Administration $500 $20,792 $240 $0 $8,953 $11,106 $0 $0 $13,916 Recreation Facilities $320 $5,198 $60 $0 $507,095 $0 $0 $0 $5,337 Youth Services $935 $41,584 $480 $0 $8,953 $0 $0 $0 $27,214 Community Services $901 $20,792 $240 $0 $8,953 $0 $0 $0 $17,733 Ranger Program $395 $41,584 $480 $0 $8,953 $79,772 $0 $0 $22,071Aquatics $511 $5,198 $60 $0 $0 $2,504 $0 $0 $7,159 Golf Course $1,408 $20,792 $240 $0 $0 $29,095 $0 $0 $22,557 Jack House $29 $0 $0 $0 $0 $0 $0 $0 $282 Police Administration $5,515 $35,286 $390 $0 $25,871 $47,213 $0 $0 $1,526,293 Patrol $990 $237,865 $2,702 $0 $25,871 $276,074 $0 $0 $112,421 Investigations $597 $74,271 $841 $0 $25,871 $106,542 $0 $0 $37,723 Police Support Services $963 $106,558 $1,232 $0 $51,742 $12,884 $0 $0 $56,092 Neighborhood Services $226 $5,198 $60 $0 $25,871 $11,434 $0 $0 $4,445 Traffic Safety $159 $20,792 $240 $0 $25,871 $43,824 $0 $0 $10,666 Fire Administration $1,258 $20,792 $240 $0 $47,019 $0 $0 $0 $979,773 Emergency Response $850 $243,887 $2,763 $0 $23,503 $0 $0 $0 $113,372 Hazard Prevention $497 $31,187 $361 $0 $23,503 $0 $0 $0 $18,473 Training Services $751 $0 $0 $0 $23,503 $0 $0 $0 $7,159 Recruit Academy $388 $0 $0 $0 $0 $0 $0 $0 $3,700 Fire Apparatus Service $1,276 $10,396 $121 $0 $0 $0 $0 $0 $16,727 Fire Station $169 $0 $0 $0 $23,503 $0 $0 $0 $1,611 Mobile Crisis Unit $577 $0 $0 $0 $0 $0 $0 $0 $5,496 Disaster Assistance $116 $5,198 $60 $0 $23,503 $0 $0 $0 $3,395 Orcutt Area Specific Plan $637 $0 $0 $0 $0 $0 $0 $0 $6,061 FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD202 Downtown Bid Fund $1,577 $0 $0 $0 $0 $0 $0 $0 $15,021 FD205 CDBG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD206 Law Enforcement Grant Fund $117 $0 $0 $0 $0 $0 $0 $0 $1,117 FD208 Tourism Bid Fund $9,974 $9,096 $107 $0 $1,348 $0 $0 $0 $98,996 FD209 SB1186 CASP Certify Fund $6 $0 $0 $0 $0 $0 $0 $0 $58 FD212 San Luis Ranch CFD $49 $0 $0 $0 $0 $0 $0 $0 $464 FD213 Avila Ranch CFE $28 $0 $0 $0 $0 $0 $0 $0 $273 FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $125,031 $0 $0 FD402 Fleet Replace $0 $0 $0 $0 $0 $0 $0 $0 $0 FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $0 $80,558 $0 $0 FD406 Public Safety Equip Replacement Fund $2,567 $0 $0 $0 $0 $0 $0 $0 $24,452 FD504 LOVR Impact Fee Fund $665 $0 $0 $0 $0 $0 $0 $0 $6,331 FD505 Affordable Housing Fund $9,852 $0 $0 $0 $0 $0 $0 $0 $93,885

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 18
Schedule D.006
2023
Departments Natural
Resources
Protection
(Utility
Services)
Eng Dev
Review (Utility)
Total Plan
Allocated
Water Resource Recovery $0 $0 $7 Solid Waste Recycling $0 $0 $78,017 Recreation Administration $0 $0 $264,855 Recreation Facilities $0 $0 $560,331 Youth Services $0 $0 $218,693 Community Services $0 $0 $115,551 Ranger Program $0 $0 $253,415 Aquatics $0 $0 $73,803 Golf Course $0 $0 $146,660 Jack House $0 $0 $706 Police Administration $0 $0 $1,980,531 Patrol $0 $0 $1,657,272 Investigations $0 $0 $503,738 Police Support Services $0 $0 $576,083 Neighborhood Services $0 $0 $81,999 Traffic Safety $0 $0 $186,984 Fire Administration $0 $0 $1,257,099 Emergency Response $0 $0 $1,365,809 Hazard Prevention $0 $0 $182,350 Training Services $0 $0 $39,294 Recruit Academy $0 $0 $7,840 Fire Apparatus Service $0 $0 $68,159 Fire Station $0 $0 $28,434 Mobile Crisis Unit $0 $0 $15,351 Disaster Assistance $0 $0 $47,300 Orcutt Area Specific Plan $0 $0 $11,994 FD201 Local Sales Tax Fund $0 $0 $737 FD202 Downtown Bid Fund $0 $0 $29,812 FD205 CDBG Fund $0 $0 $0 FD206 Law Enforcement Grant Fund $0 $0 $6,714 FD208 Tourism Bid Fund $0 $0 $220,821 FD209 SB1186 CASP Certify Fund $0 $0 $187 FD212 San Luis Ranch CFD $0 $0 $961 FD213 Avila Ranch CFE $0 $0 $539 FD401 Capital Outlay Engineering $0 $0 $132,055 FD402 Fleet Replace $0 $0 $524 FD403 Info Tech Replacement Fund $0 $0 $907 FD404 Major Facility Replacement Fund $0 $0 $81,005 FD406 Public Safety Equip Replacement Fund $0 $0 $48,649 FD504 LOVR Impact Fee Fund $0 $0 $12,534 FD505 Affordable Housing Fund $0 $0 $185,663

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 19
Schedule D.007
2023
Departments Building
Charge
City Admin Comm Svc
Group
City Attorney City Clerk Finance Network
Services
Info Services Fin Support
Svc
FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $638 $0 $0 $0 FD601 Water Fund $2,211 $107,145 $64,894 $93,849 $19,116 $215,586 $238,304 $109,565 $6,823 FD602 Sewer Fund $2,211 $114,340 $64,924 $100,150 $25,050 $231,147 $253,781 $102,454 $7,282 FD611 Parking Fund $0 $45,388 $78,658 $39,755 $12,433 $93,414 $156,633 $45,529 $2,891 FD621Transit Fund $534 $16,328 $44,245 $14,301 $10,261 $29,649 $69,913 $6,165 $1,039 FD701 General Agency Fund $0 $16,989 $0 $14,881 $0 $25,863 $0 $0 $1,082 FD705 Whale Rock Fund $0 $17,207 $5,801 $0 $627 $26,109 $59,133 $38,541 $1,095 FD711 Hazardous Mat Task Force Fund $0 $787 $0 $689 $0 $1,575 $0 $0 $50 FD712 City Of SLO PEG Fund $0 $617 $0 $540 $0 $941 $0 $0 $40 FD713 SLCUSD PEG Fund $0 $1,293 $0 $1,132 $0 $1,959 $0 $0 $83 FD715 Boysen Ranch Conserv Easemt Fund $0 $91 $0 $79 $0 $200 $0 $0 $5 All Other $0 $0 $0 $0 $0 $117,812 $339,938 $19,145 $0 Subtotal $0 $0 $0 $0 ($242,646) ($198,343) $0 $0 $0 Direct BillUnallocated $242,646 $198,343 Total $0 $0 $0 $0 $0 $0 $0 $0 $0

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 20
Schedule D.008
2023
Departments Fin NonDepart Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng Trans
Engineering
FD 802
Insurance ISF
Fund
FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $127,130 $0 $0 FD601 Water Fund $15,139 $176,909 $2,035 $0 $58,397 $161,736 $60,413 $0 $221,751 FD602 Sewer Fund $18,724 $175,610 $2,020 $0 $58,396 $217,198 $199,493 $0 $255,332 FD611 Parking Fund $9,065 $84,311 $974 $170,157 $58,629 $25,611 $227,723 $57,056 $123,460 FD621Transit Fund $5,650 $10,396 $121 $57,985 $4,694 $0 $89,369 $41,571 $58,388 FD701 General Agency Fund $7,061 $0 $0 $0 $0 $0 $0 $0 $67,257 FD705 Whale Rock Fund $3,299 $21,311 $246 $0 $0 $34,450 $0 $0 $40,800 FD711 Hazardous Mat Task Force Fund $268 $0 $0 $0 $0 $0 $0 $0 $2,553 FD712 City Of SLO PEG Fund $256 $0 $0 $0 $0 $0 $0 $0 $2,440 FD713 SLCUSD PEG Fund $537 $0 $0 $0 $0 $0 $0 $0 $5,119 FD715 Boysen Ranch Conserv Easemt Fund $38 $0 $0 $0 $0 $0 $0 $0 $358 All Other $0 $0 $0 $0 $83,026 $38,145 $8,391 $0 $0 Subtotal $0 $0 $0 $0 $0 $0 ($3,277,594) ($1,083,550) $0 Direct Bill $191,654 Unallocated $3,085,940 $1,083,550 Total $0 $0 $0 $0 $0 $0 $0 $0 $0

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 21
Schedule D.009
2023
Departments Natural
Resources
Protection
(Utility
Services)
Eng Dev
Review (Utility)
Total Plan
Allocated
FD507 Transportation Impact Fee Fund $0 $0 $127,768 FD601 Water Fund ($505) ($29,988) $1,523,380 FD602 Sewer Fund ($2,020) ($29,988) $1,796,104 FD611 Parking Fund $0 $0 $1,231,687 FD621Transit Fund $0 $0 $460,609 FD701 General Agency Fund $0 $0 $133,133 FD705 Whale Rock Fund $0 $0 $248,619 FD711 Hazardous Mat Task Force Fund $0 $0 $5,922 FD712 City Of SLO PEG Fund $0 $0 $4,834 FD713 SLCUSD PEG Fund $0 $0 $10,123 FD715 Boysen Ranch Conserv Easemt Fund $0 $0 $771 All Other $0 $0 $606,457 Subtotal ($985,535) ($99,951) $22,836,029 Direct Bill $2,525 $59,976 $254,155 Unallocated $983,010 $39,975 $5,633,464 Total $0 $0 $28,723,648

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Summary of allocation basis
Summary page 22
Schedule E.001
2023
Department Basis of allocation10000000 - Building Charge 1.004 City Hall Total Square Footage Occupied By Department 1.005 919 Palm Total Square Footage Occupied By Department 1.006 Corporation Yard Total Square Footage Occupied By Department1011001 - City Administration 2.004 Citywide Administration Total Operating Expenditures by Department/Division 2.005 Netwok Services & Info Services Direct Allocation to Network Services and Information Services 2.006 Economic Development Direct Allocation to Economic Development 2.007 Natural Resource Planning Direct Allocation to Natural Resources Planning1011009 - Community Services Group 3.004 Project Supervision Percent of Project Supervision Time by Department/Fund 3.005 Direct Costs Direct Allocation to Fund 602, Sewer1011501 - City Attorney 4.004 City Attorney Total Operating Expenditures by Department/Division1011021 - City Clerk 5.004 City Clerk Services Count of Council Agenda Items by Department/Division 5.005 Public Counter/Main City Phone Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)
1012000 - Finance 6.004 Accounts Payable Accounts Payable Transaction Count by Department/Fund 6.005 Payroll Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

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

6.010 Budget Total Operating Expenditures by Department/Division1011101 - Network Services 7.004 Network Services & Desktop Support Number of Physical & Virtual Desktops, Laptops & Printers by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

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

7.006 MDC Support Number of MDCs by Fund/Department/Division 7.007 Tablet Support Number of Tablets by Fund/Department/Division

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Summary of allocation basis
Summary page 23
Schedule E.002
2023
Department Basis of allocation 7.008 Server Support Number of Physical & Virtual Servers/Appliances by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

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

7.013 Telephones Number of Telephones by Fund/Department 7.014 Cuesta 7.015 South Hills Number of Radio Repeaters by Fund/Department/Division 7.016 Tassajara Number of Radio Repeaters by Fund/Department/Division 7.017 Direct Dept Exp Directly to the Benefiting General Fund Department1011103 - Information Services 8.004 Information Services Estimate of Time by Department/Fund (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

8.005 Enterprise Apps Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)
1012006 - Finance Support Services 9.004 General Support Services Total Operating Expenditures by Department/Division1012007 - Finance Non Departmental 10.004 Non Departmental Operating Services and Supply Expenditures by Fund/Department/Division1013001 - Human Resources 11.004 Human Resources Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

11.005 Other Direct Exp Directly to the Benefiting General Fund Department 11.006 Tiution Reimbursement Tuition Exp by General Fund Department/Division1013003 - Wellness Program 12.004 Wellness Program Full Time/Temporary Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 1015001 - Public Works Administration 13.004 Deputy Director/City Engineer Hours Supervised by Department/Division 13.005 Director Full Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

13.006 Enterprise Funds Analysis of Time Worked

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Summary of allocation basis
Summary page 24
Schedule E.003
2023
Department Basis of allocation1015005 - Facilities Maintenance 14.004 Utilities/Janitorial - City Hall Square Feet by Department 14.005 Utilities/Janitorial - 919 Palm Street Square Feet by Department 14.006 Utilities - Corp Yard Square Feet by Department 14.007 Janitorial - Corp Yard Square Feet by Department 14.008 Utilities - Other Square Feet by Department 14.009 Janitorial - Other Square Feet by Department 14.010 Parking Facility Maintenance Direct Allocation to Parking, Fund 611 14.011 Utility Fund Facilities Maintenance Direct Allocation to Water and Sewer Funds 14.012 Transit Facilities Maintenance Direct Allocation to Fund 621 Transit 14.013 Building Maintenance Maintenance Square Footage by Fund/Department 14.014 Other Direct 1015008 - Fleet 15.004 Fleet Count of Vehicle Equivalent Unit by Department/Division 15.005 Fuel Fuel Costs by Department and Fund1015009 - CIP Project Engineering 16.004 Project Engineering Number of Project Hours by Fund1015010 - Transportation/Plan Engineering 17.004 Parking Direct Allocation to Fund 611 Parking 17.005 Transit Direct Allocation to Fund 621 Transit 17.006 Development Review Direct Allocation to Development Review 17.007 Long Range Plan Direct Allocation to Long Range Plan8020000 - Insurance ISF Fund 18.004 Risk Management Operating Services and Supply Expenditures by Fund/Department/Division 18.005 WComp Premiums - PS Direct Allocation to Police & Fire Administration 18.006 WC Premiums Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

18.007 Liability Premiums - Direct Direct to Police, Public Works and Community Development 18.008 Liability Premium Operating Services and Supply Expenditures by Fund/Department/Division1011050 - Natural Resources Protection (Utility Services) 19.004 Program Support Fixed amount per budget1014050 - Eng Dev Review (Utility Services) 20.004 Utility Services Time Spent by Utilities on Behalf of Engineering Development Review

City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:

SCHEDULE 1.01

BUILDING CHARGE

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

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

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Building Charge
Costs to be allocated
Detail page 26
Schedule 1.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: Departmental cost adjustments: CITY HALL $40,986 919 PALM $77,380 CORPORATE YARD $13,757 Total departmental cost adjustments: $132,123 $132,123 Total to be allocated $132,123 $132,123

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Building Charge
Schedule of costs to be
allocated by function
Detail page 27
Schedule 1.003
2023
Total General & Admin City Hall 919 Palm Corporation Yard Other Expense and CostSALARIES & WAGESFRINGE BENEFITSCost AdjustmentsCITY HALL $40,986 $40,986 919 PALM $77,380 $77,380 CORPORATE YARD $13,757 $13,757 Functional Cost $132,123 $40,986 $77,380 $13,757 Allocable Costs $132,123 $40,986 $77,380 $13,757 1st Allocation $132,123 $40,986 $77,380 $13,757 Functional CostAllocable Costs2nd AllocationTotal allocated $132,123 $40,986 $77,380 $13,757

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Building Charge
Detail allocation of
City Hall
Detail page 28
Schedule 1.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Administration 938 6.686 % $2,740 $2,740 $2,740 City Council 2,502 17.834 % $7,310 $7,310 $7,310 Cultural Activities 110 0.784 % $321 $321 $321 Economic Development 100 0.713 % $292 $292 $292 Natural Resource Protection 760 5.417 % $2,220 $2,220 $2,220 City Attorney 1,135 8.090 % $3,316 $3,316 $3,316 City Clerk 906 6.458 % $2,647 $2,647 $2,647 Finance 3,537 25.212 % $10,333 $10,333 $10,333 Network Services 1,724 12.289 % $5,037 $5,037 $5,037 Facilities Maintenance 1,472 10.493 % $4,300 $4,300 $4,300 FD208 Tourism Bid Fund 81 0.577 % $237 $237 $237 Office of DEI 214 1.525 % $625 $625 $625 Information Services 550 3.922 % $1,608 $1,608 $1,608 Total 14,029 100.000 % $40,986 $40,986 $40,986 (A) Alloc basis: Total Square Footage Occupied By DepartmentSource: Build Maint Square Footage

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Building Charge
Detail allocation of
919 Palm
Detail page 29
Schedule 1.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCommunity Development Admin 3,410 19.599 % $15,166 $15,166 $15,166 Planning 820 4.713 % $3,647 $3,647 $3,647 Engineering 820 4.713 % $3,647 $3,647 $3,647 Building and Safety 2,280 13.104 % $10,140 $10,140 $10,140 Public Works Administration 4,430 25.461 % $19,702 $19,702 $19,702 Transportation/Plan Engineering 100 0.575 % $445 $445 $445 FD621Transit Fund 120 0.690 % $534 $534 $534 CIP Project Engineering 5,039 28.961 % $22,410 $22,410 $22,410 Community Services Group 380 2.184 % $1,689 $1,689 $1,689 Total 17,399 100.000 % $77,380 $77,380 $77,380 (A) Alloc basis: Total Square Footage Occupied By DepartmentSource: Build Maint Square Footage

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Building Charge
Detail allocation of
Corporation Yard
Detail page 30
Schedule 1.006
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 780 27.857 % $3,832 $3,832 $3,832 Urban Forest Services 120 4.286 % $590 $590 $590 Streets Maintenance 900 32.143 % $4,422 $4,422 $4,422 Fleet 100 3.571 % $491 $491 $491 FD601 Water Fund 450 16.071 % $2,211 $2,211 $2,211 FD602 Sewer Fund 450 16.072 % $2,211 $2,211 $2,211 Total 2,800 100.000 % $13,757 $13,757 $13,757 (A) Alloc basis: Total Square Footage Occupied By DepartmentSource: Build Maint Square Footage

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Building Charge
Departmental Cost
Allocation Summary
Detail page 31
Schedule 1.007
2023
Total City Hall 919 Palm Corporation Yard
City Administration $2,740 $2,740 Community Services Group $1,689 $1,689 City Attorney $3,316 $3,316 City Clerk $2,647 $2,647 Finance $10,333 $10,333 Network Services $5,037 $5,037 Information Services $1,608 $1,608 Public Works Administration $19,702 $19,702 Facilities Maintenance $4,300 $4,300 Fleet $491 $491 CIP Project Engineering $22,410 $22,410 Transportation/Plan Engineering $445 $445 City Council $7,310 $7,310 Cultural Activities $321 $321 Economic Development $292 $292 Natural Resource Protection $2,220 $2,220 Office of DEI $625 $625 Community Development Admin $15,166 $15,166 Planning $3,647 $3,647 Engineering $3,647 $3,647 Building and Safety $10,140 $10,140 Parks Maintenance $3,832 $3,832 Urban Forest Services $590 $590 Streets Maintenance $4,422 $4,422 FD208 Tourism Bid Fund $237 $237 FD601 Water Fund $2,211 $2,211 FD602 Sewer Fund $2,211 $2,211 FD621Transit Fund $534 $534 Total $132,123 $40,986 $77,380 $13,757

City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:

SCHEDULE 2.01

CITY ADMINISTRATION

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

Costs are allocated as follows:
 Citywide Administration - These costs are associated with citywide administration. Costs are allocated based upon total operating expenditures by fund/department/division.
 Network Services & Information Services - These costs are associated with supervision of Network Services and Information Services.

Costs are allocated 50% Network Services and 50% Information Services.  Economic Development - These costs are associated with supervision of Economic Development. Costs are allocated directly to Economic Development.
 Natural Resource Protection – These costs are associated with supervision of Natural Resource Protection. Costs are allocated directly to Natural Resource Protection.

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Costs to be allocated
Detail page 33
Schedule 2.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,502,421 $1,502,421 Deductions: GENERAL GOVERNMENT ($27,451) Total deductions: ($27,451) ($27,451) Allocated additions: 10000000 - Building Charge $2,740 $2,740 1011501 - City Attorney $16,005 $16,005 1011021 - City Clerk $149,058 $149,058 1012000 - Finance $25,266 $25,266 1011101 - Network Services $36,522 $36,522 1011103 - Information Services $55,774 $55,774 1012006 - Finance Support Services $1,243 $1,243 1012007 - Finance Non Departmental $1,144 $1,144 1013001 - Human Resources $56,517 $56,517 1013003 - Wellness Program $44 $44 1015005 - Facilities Maintenance $12,900 $12,900 1015008 - Fleet $3,523 $3,523 8020000 - Insurance ISF Fund $25,301 $25,301 Total allocated additions: $2,740 $383,297 $386,037 $386,037 Total to be allocated $1,477,710 $383,297 $1,861,007

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Schedule of costs to be
allocated by function
Detail page 34
Schedule 2.003
2023
Total General & Admin Citywide Administration Netwok Services & Info Services
Economic Development Natural Resource
Planning
Wages & BenefitsSALARIES & WAGES $876,678 $762,535 $30,245 $47,954 $35,944 FRINGE BENEFITS $412,385 $358,692 $14,227 $22,557 $16,909 Other Expense and CostSERVICES & SUPPLIES $185,907 $161,702 $6,414 $10,169 $7,622 GENERAL GOVERNMENT $27,451 $27,451 Departmental Expenditures $1,502,421 $27,451 $1,282,929 $50,886 $80,680 $60,475 Cost AdjustmentsDeductions ($27,451) ($27,451)Additions: 1stOther $2,740 $2,740 Functional Cost $1,477,710 $2,740 $1,282,929 $50,886 $80,680 $60,475 Reallocate Admin ($2,740) $2,383 $95 $150 $112 Allocable Costs $1,477,710 $1,285,312 $50,981 $80,830 $60,587 1st Allocation $1,477,710 $1,285,312 $50,981 $80,830 $60,587 Additions: 2ndOther $383,297 $383,297 Functional Cost $383,297 $383,297 Reallocate Admin ($383,297) $333,392 $13,224 $20,966 $15,715 Allocable Costs $383,297 $333,392 $13,224 $20,966 $15,715 2nd Allocation $383,297 $333,392 $13,224 $20,966 $15,715 Total allocated $1,861,007 $1,618,704 $64,205 $101,796 $76,302

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Detail allocation of
Citywide Administration
Detail page 35
Schedule 2.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 234,567 0.202 % $2,599 $2,599 $674 $3,273 Cultural Activities 348,269 0.300 % $3,858 $3,858 $1,001 $4,859 Economic Development 1,032,915 0.890 % $11,443 $11,443 $2,968 $14,411 Natural Resource Protection 983,010 0.847 % $10,890 $10,890 $2,825 $13,715 Community Promotion 421,838 0.364 % $4,673 $4,673 $1,212 $5,885 City Attorney 1,424,496 1.228 % $15,781 $15,781 $4,093 $19,874 City Clerk 666,756 0.575 % $7,386 $7,386 $1,916 $9,302 Finance 2,376,210 2.048 % $26,324 $26,324 $6,828 $33,152 Network Services 3,512,394 3.027 % $38,910 $38,910 $10,093 $49,003 Human Resources 2,103,351 1.813 % $23,301 $23,301 $6,044 $29,345 Insurance ISF Fund 5,710,479 4.922 % $63,261 $63,261 $16,409 $79,670 Wellness Program 3,201 0.003 % $35 $35 $9 $44 Community Development Admin 840,891 0.725 % $9,315 $9,315 $2,416 $11,731 Commissions & Committees 14,819 0.013 % $164 $164 $43 $207 Planning 1,594,072 1.374 % $17,659 $17,659 $4,581 $22,240 Building and Safety 2,895,572 2.496 % $32,077 $32,077 $8,320 $40,397 Public Works Administration 1,402,863 1.209 % $15,541 $15,541 $4,031 $19,572 Parks Maintenance 3,571,500 3.078 % $39,565 $39,565 $10,263 $49,828 Swim Center Maintenance 672,335 0.579 % $7,448 $7,448 $1,932 $9,380 Urban Forest Services 339,617 0.293 % $3,762 $3,762 $976 $4,738 Facilities Maintenance 1,430,582 1.233 % $15,848 $15,848 $4,111 $19,959 Streets Maintenance 2,212,230 1.907 % $24,507 $24,507 $6,357 $30,864 Stormwater and Flood Control 1,077,395 0.929 % $11,935 $11,935 $3,096 $15,031 Traffic Signals & Lighting 556,237 0.479 % $6,162 $6,162 $1,598 $7,760 Fleet 1,421,074 1.225 % $15,743 $15,743 $4,083 $19,826 Transportation/Plan Engineering 1,187,300 1.023 % $13,153 $13,153 $3,412 $16,565 Recreation Administration 844,713 0.728 % $9,358 $9,358 $2,427 $11,785 Recreation Facilities 326,162 0.281 % $3,613 $3,613 $937 $4,550 Youth Services 1,185,547 1.022 % $13,134 $13,134 $3,407 $16,541 Ranger Program 786,460 0.678 % $8,712 $8,712 $2,260 $10,972 Aquatics 620,772 0.535 % $6,877 $6,877 $1,784 $8,661 Police Administration 2,152,330 1.855 % $23,844 $23,844 $6,185 $30,029 Patrol 11,984,965 10.330 % $132,770 $132,770 $34,439 $167,209 Investigations 2,885,594 2.487 % $31,967 $31,967 $8,292 $40,259 Neighborhood Services 282,511 0.243 % $3,130 $3,130 $812 $3,942 Traffic Safety 989,039 0.852 % $10,957 $10,957 $2,842 $13,799 Fire Administration 1,060,873 0.914 % $11,752 $11,752 $3,048 $14,800 Emergency Response 12,350,737 10.645 % $136,822 $136,822 $35,490 $172,312 Hazard Prevention 938,914 0.809 % $10,401 $10,401 $2,698 $13,099 Training Services 129,620 0.112 % $1,436 $1,436 $372 $1,808 Fire Station 29,180 0.025 % $323 $323 $84 $407

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Detail allocation of
Citywide Administration
Detail page 36
Schedule 2.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedDisaster Assistance 195,404 0.168 % $2,165 $2,165 $561 $2,726 FD202 Downtown Bid Fund 271,977 0.234 % $3,013 $3,013 $782 $3,795FD601 Water Fund 7,679,816 6.619 % $85,077 $85,077 $22,068 $107,145 FD611 Parking Fund 3,253,276 2.804 % $36,040 $36,040 $9,348 $45,388 FD602 Sewer Fund 8,195,482 7.064 % $90,790 $90,790 $23,550 $114,340 Golf Course 724,556 0.624 % $8,027 $8,027 $2,082 $10,109 FD705 Whale Rock Fund 1,233,383 1.063 % $13,663 $13,663 $3,544 $17,207 Information Services 1,357,744 1.170 % $15,041 $15,041 $3,901 $18,942 FD208 Tourism Bid Fund 1,904,368 1.641 % $21,097 $21,097 $5,472 $26,569 FD621Transit Fund 1,170,299 1.009 % $12,965 $12,965 $3,363 $16,328 FD206 Law Enforcement Grant Fund 132,648 0.114 % $1,469 $1,469 $381 $1,850 Fire Apparatus Service 500,254 0.431 % $5,542 $5,542 $1,437 $6,979 Police Support Services 3,123,544 2.692 % $34,603 $34,603 $8,975 $43,578 Community Services 601,789 0.519 % $6,667 $6,667 $1,729 $8,396 FD711 Hazardous Mat Task Force Fund 56,375 0.049 % $625 $625 $162 $787 CIP Project Engineering 2,683,531 2.313 % $29,728 $29,728 $7,711 $37,439 Community Services Group 703,825 0.607 % $7,797 $7,797 $2,022 $9,819 Solid Waste Recycling 260,715 0.225 % $2,888 $2,888 $749 $3,637 Finance Support Services 90,179 0.078 % $999 $999 $259 $1,258 Finance Non Departmental 283,739 0.245 % $3,143 $3,143 $815 $3,958 Office of DEI 988,355 0.852 % $10,949 $10,949 $2,840 $13,789 Engineering 930,742 0.802 % $10,311 $10,311 $2,674 $12,985 Housing Policy/Homelessness 1,104,545 0.952 % $12,236 $12,236 $3,174 $15,410 Jack House 5,101 0.004 % $57 $57 $15 $72 Recruit Academy 66,984 0.058 % $742 $742 $192 $934 Mobile Crisis Unit 160,605 0.138 % $1,779 $1,779 $461 $2,240 FD212 San Luis Ranch CFD 8,398 0.007 % $93 $93 $24 $117 FD701 General Agency Fund 1,217,765 1.050 % $13,490 $13,490 $3,499 $16,989 FD712 City Of SLO PEG Fund 44,188 0.038 % $490 $490 $127 $617 FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.006 % $72 $72 $19 $91 FD406 Public Safety Equip Replacement Fund 442,726 0.382 % $4,905 $4,905 $1,272 $6,177 FD713 SLCUSD PEG Fund 92,697 0.080 % $1,027 $1,027 $266 $1,293 Water Resource Recovery 192 $2 $2 $1 $3 Orcutt Area Specific Plan 109,740 0.095 % $1,216 $1,216 $315 $1,531 FD209 SB1186 CASP Certify Fund 1,067 0.001 % $12 $12 $3 $15 FD213 Avila Ranch CFE 4,923 0.004 % $55 $55 $14 $69 FD504 LOVR Impact Fee Fund 114,635 0.099 % $1,270 $1,270 $329 $1,599 FD505 Affordable Housing Fund 1,700,000 1.465 % $18,831 $18,831 $4,888 $23,719 Total 116,023,446 100.000 % $1,285,312 $1,285,312 $333,392 $1,618,704 (A) Alloc basis: Total Operating Expenditures by Department/Division

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Detail allocation of
Citywide Administration
Detail page 37
Schedule 2.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedSource:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Detail allocation of
Netwok Services & Info Services
Detail page 38
Schedule 2.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedNetwork Services 50 50.000 % $25,491 $25,491 $6,612 $32,103 Information Services 50 50.000 % $25,490 $25,490 $6,612 $32,102 Total 100 100.000 % $50,981 $50,981 $13,224 $64,205 (A) Alloc basis: Direct Allocation to Network Services and Information ServicesSource:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Detail allocation of
Economic Development
Detail page 39
Schedule 2.006
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedEconomic Development 100 100.000 % $80,830 $80,830 $20,966 $101,796 Total 100 100.000 % $80,830 $80,830 $20,966 $101,796 (A) Alloc basis: Direct Allocation to Economic DevelopmentSource:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Detail allocation of
Natural Resource Planning
Detail page 40
Schedule 2.007
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedNatural Resource Protection 100 100.000 % $60,587 $60,587 $15,715 $76,302 Total 100 100.000 % $60,587 $60,587 $15,715 $76,302 (A) Alloc basis: Direct Allocation to Natural Resources PlanningSource:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Departmental Cost
Allocation Summary
Detail page 41
Schedule 2.008
2023
Total Citywide Administration Netwok Services & Info
Services
Economic Development Natural Resource Planning
Community Services Group $9,819 $9,819 City Attorney $19,874 $19,874 City Clerk $9,302 $9,302 Finance $33,152 $33,152 Network Services $81,106 $49,003 $32,103 Information Services $51,044 $18,942 $32,102 Finance Support Services $1,258 $1,258 Finance Non Departmental $3,958 $3,958 Human Resources $29,345 $29,345 Wellness Program $44 $44 Public Works Administration $19,572 $19,572 Facilities Maintenance $19,959 $19,959 Fleet $19,826 $19,826 CIP Project Engineering $37,439 $37,439 Transportation/Plan Engineering $16,565 $16,565 Insurance ISF Fund $79,670 $79,670 City Council $3,273 $3,273 Cultural Activities $4,859 $4,859 Economic Development $116,207 $14,411 $101,796 Natural Resource Protection $90,017 $13,715 $76,302 Community Promotion $5,885 $5,885 Office of DEI $13,789 $13,789 Community Development Admin $11,731 $11,731 Commissions & Committees $207 $207 Planning $22,240 $22,240 Engineering $12,985 $12,985 Building and Safety $40,397 $40,397 Housing Policy/Homelessness $15,410 $15,410 Parks Maintenance $49,828 $49,828 Swim Center Maintenance $9,380 $9,380 Urban Forest Services $4,738 $4,738 Streets Maintenance $30,864 $30,864 Traffic Signals & Lighting $7,760 $7,760 Stormwater and Flood Control $15,031 $15,031 Water Resource Recovery $3 $3 Solid Waste Recycling $3,637 $3,637 Recreation Administration $11,785 $11,785 Recreation Facilities $4,550 $4,550 Youth Services $16,541 $16,541 Community Services $8,396 $8,396

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Departmental Cost
Allocation Summary
Detail page 42
Schedule 2.008
2023
Total Citywide Administration Netwok Services & Info
Services
Economic Development Natural Resource Planning
Ranger Program $10,972 $10,972 Aquatics $8,661 $8,661 Golf Course $10,109 $10,109 Jack House $72 $72 Police Administration $30,029 $30,029 Patrol $167,209 $167,209 Investigations $40,259 $40,259 Police Support Services $43,578 $43,578 Neighborhood Services $3,942 $3,942 Traffic Safety $13,799 $13,799 Fire Administration $14,800 $14,800 Emergency Response $172,312 $172,312 Hazard Prevention $13,099 $13,099 Training Services $1,808 $1,808 Recruit Academy $934 $934 Fire Apparatus Service $6,979 $6,979 Fire Station $407 $407 Mobile Crisis Unit $2,240 $2,240 Disaster Assistance $2,726 $2,726 Orcutt Area Specific Plan $1,531 $1,531 FD202 Downtown Bid Fund $3,795 $3,795 FD206 Law Enforcement Grant Fund $1,850 $1,850 FD208 Tourism Bid Fund $26,569 $26,569 FD209 SB1186 CASP Certify Fund $15 $15 FD212 San Luis Ranch CFD $117 $117 FD213 Avila Ranch CFE $69 $69 FD406 Public Safety Equip Replacement Fund $6,177 $6,177 FD504 LOVR Impact Fee Fund $1,599 $1,599 FD505 Affordable Housing Fund $23,719 $23,719 FD601 Water Fund $107,145 $107,145 FD602 Sewer Fund $114,340 $114,340 FD611 Parking Fund $45,388 $45,388 FD621Transit Fund $16,328 $16,328 FD701 General Agency Fund $16,989 $16,989 FD705 Whale Rock Fund $17,207 $17,207 FD711 Hazardous Mat Task Force Fund $787 $787 FD712 City Of SLO PEG Fund $617 $617 FD713 SLCUSD PEG Fund $1,293 $1,293 FD715 Boysen Ranch Conserv Easemt Fund $91 $91 Total $1,861,007 $1,618,704 $64,205 $101,796 $76,302

City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:

SCHEDULE 3.01

COMMUNITY SERVICES GROUP

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

Costs are allocated as follows:
 Project Supervision – These costs are associated with supervision of projects within the Utilities and Public Works Departments. Costs are allocated based on the percentage of time of supervision by Fund.  Direct Cost – These costs are related to contract services for the Sewer Fund. Costs are allocated directly to Fund 602, Sewer.

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Community Services Group
Costs to be allocated
Detail page 44
Schedule 3.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $703,825 $703,825 Deductions: GENERAL GOVERNMENT ($55,000) Total deductions: ($55,000) ($55,000) Allocated additions: 10000000 - Building Charge $1,689 $1,689 1011001 - City Administration $7,797 $2,022 $9,819 1011501 - City Attorney $7,498 $7,498 1011021 - City Clerk $327 $327 1012000 - Finance $10,783 $10,783 1011101 - Network Services $11,972 $11,972 1011103 - Information Services $3,708 $3,708 1012006 - Finance Support Services $582 $582 1012007 - Finance Non Departmental $618 $618 1013001 - Human Resources $12,299 $12,299 1013003 - Wellness Program $18 $18 1015005 - Facilities Maintenance $3,178 $3,178 8020000 - Insurance ISF Fund $11,983 $11,983 Total allocated additions: $9,486 $64,988 $74,474 $74,474 Total to be allocated $658,311 $64,988 $723,299

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Community Services Group
Schedule of costs to be
allocated by function
Detail page 45
Schedule 3.003
2023
Total General & Admin Project Supervision Direct Costs
Wages & BenefitsSALARIES & WAGES $423,483 $113,155 $310,328 FRINGE BENEFITS $165,144 $44,126 $121,018 Other Expense and CostSERVICES & SUPPLIES $58,366 $15,595 $42,771 OTHER CONTRACT SERVICES $1,832 $1,832 GENERAL GOVERNMENT $55,000 $55,000 Departmental Expenditures $703,825 $227,876 $474,117 $1,832 Cost AdjustmentsDeductions ($55,000) ($55,000)Additions: 1stOther $9,486 $9,486 Functional Cost $658,311 $182,362 $474,117 $1,832 Reallocate Admin ($182,362) $181,660 $702 Allocable Costs $658,311 $655,777 $2,534 1st Allocation $658,311 $655,777 $2,534 Additions: 2ndOther $64,988 $64,988 Functional Cost $64,988 $64,988 Reallocate Admin ($64,988) $64,738 $250 Allocable Costs $64,988 $64,738 $250 2nd Allocation $64,988 $64,738 $250 Total allocated $723,299 $720,515 $2,784

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Community Services Group
Detail allocation of
Project Supervision
Detail page 46
Schedule 3.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 660 9.007 % $59,063 $59,063 $5,831 $64,894 FD602 Sewer Fund 632 8.624 % $56,557 $56,557 $5,583 $62,140 FD611 Parking Fund 800 10.917 % $71,591 $71,591 $7,067 $78,658 FD621Transit Fund 450 6.141 % $40,270 $40,270 $3,975 $44,245 FD705 Whale Rock Fund 59 0.805 % $5,280 $5,280 $521 $5,801 Solid Waste Recycling 362 4.940 % $32,395 $32,395 $3,198 $35,593 Community Development Admin 1,481 20.210 % $132,534 $132,534 $13,084 $145,618 Public Works Administration 1,789 24.413 % $160,096 $160,096 $15,805 $175,901 Recreation Administration 1,095 14.943 % $97,991 $97,991 $9,674 $107,665 Total 7,328 100.000 % $655,777 $655,777 $64,738 $720,515 (A) Alloc basis: Percent of Project Supervision Time by Department/FundSource: Salary & Wage Analysis

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Community Services Group
Detail allocation of
Direct Costs
Detail page 47
Schedule 3.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD602 Sewer Fund 100 100.000 % $2,534 $2,534 $250 $2,784 Total 100 100.000 % $2,534 $2,534 $250 $2,784 (A) Alloc basis: Direct Allocation to Fund 602, SewerSource:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Community Services Group
Departmental Cost
Allocation Summary
Detail page 48
Schedule 3.006
2023
Total Project Supervision Direct Costs
Public Works Administration $175,901 $175,901 Community Development Admin $145,618 $145,618 Solid Waste Recycling $35,593 $35,593 Recreation Administration $107,665 $107,665 FD601 Water Fund $64,894 $64,894 FD602 Sewer Fund $64,924 $62,140 $2,784 FD611 Parking Fund $78,658 $78,658 FD621Transit Fund $44,245 $44,245 FD705 Whale Rock Fund $5,801 $5,801 Total $723,299 $720,515 $2,784

City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:

SCHEDULE 4.01

CITY ATTORNEY

NATURE AND EXTENT OF SERVICE
The City Attorney ensures that the City organization conducts its activities in accordance with applicable rules and regulations, including the City’s Municipal Code and Charter. The City Attorney also represents the City in civil litigation and enforces violations of the Municipal Code, pursuing criminal prosecution of such violations where appropriate. Program goals include minimizing liability exposure, providing prompt and thorough legal advice to appointed and elected officials as well as City staff, and ensuring general compliance with City laws and regulations. The City Attorney’s office serves all City departments, directly staffs the Planning Commission and City Council, and provides review, advice and support services to other City boards and commissions, with the exception of the Whale Rock Commission.

Costs are allocated as follows:
 City Attorney - These costs are associated with activities of the City Attorney. Certain costs are not allocated due to the nature of the case they were related to. Costs are allocated based upon total operating expenditures by fund/department/division. Fund 705, Whale Rock is excluded.

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Costs to be allocated
Detail page 50
Schedule 4.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,424,496 $1,424,496 Deductions: GENERAL GOVERNMENT ($219,907) Total deductions: ($219,907) ($219,907) Allocated additions: 10000000 - Building Charge $3,316 $3,316 1011001 - City Administration $15,781 $4,093 $19,874 1011021 - City Clerk $19,513 $19,513 1012000 - Finance $23,453 $23,453 1011101 - Network Services $33,920 $33,920 1011103 - Information Services $18,383 $18,383 1012006 - Finance Support Services $1,179 $1,179 1012007 - Finance Non Departmental $1,537 $1,537 1013001 - Human Resources $29,517 $29,517 1013003 - Wellness Program $44 $44 1015005 - Facilities Maintenance $15,611 $15,611 8020000 - Insurance ISF Fund $29,312 $29,312 Total allocated additions: $19,097 $176,562 $195,659 $195,659 Total to be allocated $1,223,686 $176,562 $1,400,248

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Schedule of costs to be
allocated by function
Detail page 51
Schedule 4.003
2023
Total General & Admin City Attorney
Wages & BenefitsSALARIES & WAGES $755,156 $755,156 FRINGE BENEFITS $382,763 $382,763 Other Expense and CostSERVICES & SUPPLIES $66,670 $66,670 GENERAL GOVERNMENT $219,907 $219,907 Departmental Expenditures $1,424,496 $219,907 $1,204,589 Cost AdjustmentsDeductions ($219,907) ($219,907)Additions: 1stOther $19,097 $19,097 Functional Cost $1,223,686 $19,097 $1,204,589 Reallocate Admin ($19,097) $19,097 Allocable Costs $1,223,686 $1,223,686 1st Allocation $1,223,686 $1,223,686 Additions: 2ndOther $176,562 $176,562 Functional Cost $176,562 $176,562 Reallocate Admin ($176,562) $176,562 Allocable Costs $176,562 $176,562 2nd Allocation $176,562 $176,562 Total allocated $1,400,248 $1,400,248

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Detail allocation of
City Attorney
Detail page 52
Schedule 4.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 234,567 0.204 % $2,499 $2,499 $368 $2,867 Cultural Activities 348,269 0.303 % $3,710 $3,710 $546 $4,256 Economic Development 1,032,915 0.899 % $11,004 $11,004 $1,619 $12,623 Natural Resource Protection 983,010 0.856 % $10,472 $10,472 $1,541 $12,013 Community Promotion 421,838 0.367 % $4,494 $4,494 $661 $5,155 City Clerk 666,756 0.580 % $7,103 $7,103 $1,045 $8,148 Finance 2,376,210 2.069 % $25,314 $25,314 $3,724 $29,038 Network Services 3,512,394 3.058 % $37,417 $37,417 $5,505 $42,922Human Resources 2,103,351 1.831 % $22,407 $22,407 $3,296 $25,703 Insurance ISF Fund 5,710,479 4.971 % $60,834 $60,834 $8,949 $69,783 Wellness Program 3,201 0.003 % $34 $34 $5 $39 Community Development Admin 840,891 0.732 % $8,958 $8,958 $1,318 $10,276 Commissions & Committees 14,819 0.013 % $158 $158 $23 $181 Planning 1,594,072 1.388 % $16,982 $16,982 $2,498 $19,480 Building and Safety 2,895,572 2.521 % $30,846 $30,846 $4,538 $35,384 Public Works Administration 1,402,863 1.221 % $14,945 $14,945 $2,199 $17,144 Parks Maintenance 3,571,500 3.109 % $38,047 $38,047 $5,597 $43,644 Swim Center Maintenance 672,335 0.585 % $7,162 $7,162 $1,054 $8,216 Urban Forest Services 339,617 0.296 % $3,618 $3,618 $532 $4,150 Facilities Maintenance 1,430,582 1.245 % $15,240 $15,240 $2,242 $17,482 Streets Maintenance 2,212,230 1.926 % $23,567 $23,567 $3,467 $27,034 Stormwater and Flood Control 1,077,395 0.938 % $11,477 $11,477 $1,688 $13,165 Traffic Signals & Lighting 556,237 0.484 % $5,926 $5,926 $872 $6,798 Fleet 1,421,074 1.237 % $15,139 $15,139 $2,227 $17,366 City Administration 1,502,421 1.308 % $16,005 $16,005 $16,005 Transportation/Plan Engineering 1,187,300 1.034 % $12,648 $12,648 $1,861 $14,509 Recreation Administration 844,713 0.735 % $8,999 $8,999 $1,324 $10,323 Recreation Facilities 326,162 0.284 % $3,475 $3,475 $511 $3,986 Youth Services 1,185,547 1.032 % $12,630 $12,630 $1,858 $14,488 Ranger Program 786,460 0.685 % $8,378 $8,378 $1,233 $9,611 Aquatics 620,772 0.540 % $6,613 $6,613 $973 $7,586 Police Administration 2,152,330 1.874 % $22,929 $22,929 $3,373 $26,302 Patrol 11,984,965 10.434 % $127,676 $127,676 $18,783 $146,459 Investigations 2,885,594 2.512 % $30,740 $30,740 $4,522 $35,262 Neighborhood Services 282,511 0.246 % $3,010 $3,010 $443 $3,453 Traffic Safety 989,039 0.861 % $10,536 $10,536 $1,550 $12,086 Fire Administration 1,060,873 0.924 % $11,301 $11,301 $1,663 $12,964 Emergency Response 12,350,737 10.752 % $131,572 $131,572 $19,356 $150,928 Hazard Prevention 938,914 0.817 % $10,002 $10,002 $1,471 $11,473 Training Services 129,620 0.113 % $1,381 $1,381 $203 $1,584 Fire Station 29,180 0.025 % $311 $311 $46 $357

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Detail allocation of
City Attorney
Detail page 53
Schedule 4.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedDisaster Assistance 195,404 0.170 % $2,082 $2,082 $306 $2,388 FD202 Downtown Bid Fund 271,977 0.237 % $2,897 $2,897 $426 $3,323FD601 Water Fund 7,679,816 6.686 % $81,813 $81,813 $12,036 $93,849 FD611 Parking Fund 3,253,276 2.832 % $34,657 $34,657 $5,098 $39,755 FD602 Sewer Fund 8,195,482 7.135 % $87,306 $87,306 $12,844 $100,150 Golf Course 724,556 0.631 % $7,719 $7,719 $1,136 $8,855 Information Services 1,357,744 1.182 % $14,464 $14,464 $2,128 $16,592 FD208 Tourism Bid Fund 1,904,368 1.658 % $20,287 $20,287 $2,985 $23,272 FD621Transit Fund 1,170,299 1.019 % $12,467 $12,467 $1,834 $14,301 FD206 Law Enforcement Grant Fund 132,648 0.115 % $1,413 $1,413 $208 $1,621 Fire Apparatus Service 500,254 0.436 % $5,329 $5,329 $784 $6,113 Police Support Services 3,123,544 2.719 % $33,275 $33,275 $4,895 $38,170 Community Services 601,789 0.524 % $6,411 $6,411 $943 $7,354 FD711 Hazardous Mat Task Force Fund 56,375 0.049 % $601 $601 $88 $689 CIP Project Engineering 2,683,531 2.336 % $28,588 $28,588 $4,206 $32,794 Community Services Group 703,825 0.613 % $7,498 $7,498 $7,498 Solid Waste Recycling 260,715 0.227 % $2,777 $2,777 $409 $3,186 Finance Support Services 90,179 0.079 % $961 $961 $141 $1,102 Finance Non Departmental 283,739 0.247 % $3,023 $3,023 $445 $3,468 Office of DEI 988,355 0.860 % $10,529 $10,529 $1,549 $12,078 Engineering 930,742 0.810 % $9,915 $9,915 $1,459 $11,374 Housing Policy/Homelessness 1,104,545 0.962 % $11,767 $11,767 $1,731 $13,498 Jack House 5,101 0.004 % $54 $54 $8 $62 Recruit Academy 66,984 0.058 % $714 $714 $105 $819 Mobile Crisis Unit 160,605 0.140 % $1,711 $1,711 $252 $1,963 FD212 San Luis Ranch CFD 8,398 0.007 % $89 $89 $13 $102 FD701 General Agency Fund 1,217,765 1.060 % $12,973 $12,973 $1,908 $14,881 FD712 City Of SLO PEG Fund 44,188 0.038 % $471 $471 $69 $540 FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.006 % $69 $69 $10 $79 FD406 Public Safety Equip Replacement Fund 442,726 0.385 % $4,716 $4,716 $694 $5,410 FD713 SLCUSD PEG Fund 92,697 0.081 % $987 $987 $145 $1,132 Water Resource Recovery 192 $2 $2 $2 Orcutt Area Specific Plan 109,740 0.096 % $1,169 $1,169 $172 $1,341 FD209 SB1186 CASP Certify Fund 1,067 0.001 % $11 $11 $2 $13 FD213 Avila Ranch CFE 4,923 0.004 % $52 $52 $8 $60 FD504 LOVR Impact Fee Fund 114,635 0.100 % $1,221 $1,221 $180 $1,401 FD505 Affordable Housing Fund 1,700,000 1.481 % $18,109 $18,109 $2,661 $20,770 Total 114,867,988 100.000 % $1,223,686 $1,223,686 $176,562 $1,400,248 (A) Alloc basis: Total Operating Expenditures by Department/Division

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Detail allocation of
City Attorney
Detail page 54
Schedule 4.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedSource:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Departmental Cost
Allocation Summary
Detail page 55
Schedule 4.005
2023
Total City Attorney
City Administration $16,005 $16,005 Community Services Group $7,498 $7,498 City Clerk $8,148 $8,148 Finance $29,038 $29,038 Network Services $42,922 $42,922 Information Services $16,592 $16,592 Finance Support Services $1,102 $1,102 Finance Non Departmental $3,468 $3,468 Human Resources $25,703 $25,703 Wellness Program $39 $39 Public Works Administration $17,144 $17,144 Facilities Maintenance $17,482 $17,482 Fleet $17,366 $17,366 CIP Project Engineering $32,794 $32,794 Transportation/Plan Engineering $14,509 $14,509 Insurance ISF Fund $69,783 $69,783 City Council $2,867 $2,867 Cultural Activities $4,256 $4,256 Economic Development $12,623 $12,623 Natural Resource Protection $12,013 $12,013 Community Promotion $5,155 $5,155 Office of DEI $12,078 $12,078 Community Development Admin $10,276 $10,276 Commissions & Committees $181 $181 Planning $19,480 $19,480 Engineering $11,374 $11,374 Building and Safety $35,384 $35,384 Housing Policy/Homelessness $13,498 $13,498 Parks Maintenance $43,644 $43,644 Swim Center Maintenance $8,216 $8,216 Urban Forest Services $4,150 $4,150 Streets Maintenance $27,034 $27,034 Traffic Signals & Lighting $6,798 $6,798 Stormwater and Flood Control $13,165 $13,165 Water Resource Recovery $2 $2 Solid Waste Recycling $3,186 $3,186 Recreation Administration $10,323 $10,323 Recreation Facilities $3,986 $3,986 Youth Services $14,488 $14,488 Community Services $7,354 $7,354 Ranger Program $9,611 $9,611 Aquatics $7,586 $7,586

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Departmental Cost
Allocation Summary
Detail page 56
Schedule 4.005
2023
Total City Attorney
Golf Course $8,855 $8,855 Jack House $62 $62 Police Administration $26,302 $26,302 Patrol $146,459 $146,459 Investigations $35,262 $35,262 Police Support Services $38,170 $38,170 Neighborhood Services $3,453 $3,453 Traffic Safety $12,086 $12,086 Fire Administration $12,964 $12,964 Emergency Response $150,928 $150,928 Hazard Prevention $11,473 $11,473 Training Services $1,584 $1,584 Recruit Academy $819 $819 Fire Apparatus Service $6,113 $6,113 Fire Station $357 $357 Mobile Crisis Unit $1,963 $1,963 Disaster Assistance $2,388 $2,388 Orcutt Area Specific Plan $1,341 $1,341 FD202 Downtown Bid Fund $3,323 $3,323 FD206 Law Enforcement Grant Fund $1,621 $1,621 FD208 Tourism Bid Fund $23,272 $23,272 FD209 SB1186 CASP Certify Fund $13 $13 FD212 San Luis Ranch CFD $102 $102 FD213 Avila Ranch CFE $60 $60 FD406 Public Safety Equip Replacement Fund $5,410 $5,410 FD504 LOVR Impact Fee Fund $1,401 $1,401 FD505 Affordable Housing Fund $20,770 $20,770 FD601 Water Fund $93,849 $93,849 FD602 Sewer Fund $100,150 $100,150 FD611 Parking Fund $39,755 $39,755 FD621Transit Fund $14,301 $14,301 FD701 General Agency Fund $14,881 $14,881 FD711 Hazardous Mat Task Force Fund $689 $689 FD712 City Of SLO PEG Fund $540 $540 FD713 SLCUSD PEG Fund $1,132 $1,132 FD715 Boysen Ranch Conserv Easemt Fund $79 $79 Total $1,400,248 $1,400,248

City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:

SCHEDULE 5.01

CITY CLERK

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

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

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

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Costs to be allocated
Detail page 58
Schedule 5.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $666,756 $666,756 Allocated additions: 10000000 - Building Charge $2,647 $2,647 1011001 - City Administration $7,386 $1,916 $9,302 1011501 - City Attorney $7,103 $1,045 $8,148 1012000 - Finance $13,376 $13,376 1011101 - Network Services $33,739 $33,739 1011103 - Information Services $6,674 $6,674 1012006 - Finance Support Services $552 $552 1012007 - Finance Non Departmental $936 $936 1013001 - Human Resources $22,138 $22,138 1013003 - Wellness Program $33 $33 1015005 - Facilities Maintenance $12,460 $12,460 8020000 - Insurance ISF Fund $19,766 $19,766 Total allocated additions: $17,136 $112,635 $129,771 $129,771 Total to be allocated $683,892 $112,635 $796,527

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Schedule of costs to be
allocated by function
Detail page 59
Schedule 5.003
2023
Total General & Admin City Clerk Services Public Counter/Main City Phone
General Government
Wages & BenefitsSALARIES & WAGES $321,788 $70,536 $176,758 $25,711 $48,783 FRINGE BENEFITS $170,516 $37,377 $93,664 $13,624 $25,851 Other Expense and CostSERVICES & SUPPLIES $100,873 $22,111 $55,410 $8,060 $15,292 OTHER CONTRACT SERVICES $73,579 $73,579 Departmental Expenditures $666,756 $130,024 $325,832 $47,395 $163,505 Additions: 1stOther $17,136 $17,136 Functional Cost $683,892 $147,160 $325,832 $47,395 $163,505 Reallocate Admin ($147,160) $89,336 $12,995 $44,829 Allocable Costs $683,892 $415,168 $60,390 $208,334 Unallocated ($208,334) ($208,334)1st Allocation $475,558 $415,168 $60,390 Additions: 2ndOther $112,635 $112,635 Functional Cost $112,635 $112,635 Reallocate Admin ($112,635) $68,377 $9,946 $34,312 Allocable Costs $112,635 $68,377 $9,946 $34,312 Unallocated ($34,312) ($34,312)2nd Allocation $78,323 $68,377 $9,946 Total allocated $553,881 $483,545 $70,336

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Detail allocation of
City Clerk Services
Detail page 60
Schedule 5.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 9 3.383 % $14,047 $14,047 $3,870 $17,917 Fire Administration 13 4.887 % $20,290 $20,290 $5,591 $25,881 FD601 Water Fund 7 2.632 % $10,925 $10,925 $3,010 $13,935 FD602 Sewer Fund 10 3.759 % $15,608 $15,608 $4,300 $19,908 Recreation Administration 6 2.256 % $9,365 $9,365 $2,580 $11,945 City Administration 95 35.714 % $148,274 $148,274 $148,274 Public Works Administration 40 15.038 % $62,431 $62,431 $17,202 $79,633 City Attorney 12 4.511 % $18,729 $18,729 $18,729 Human Resources 11 4.135 % $17,169 $17,169 $4,730 $21,899 Finance 19 7.143 % $29,655 $29,655 $8,171 $37,826 Community Development Admin 34 12.782 % $53,067 $53,067 $14,621 $67,688 FD611 Parking Fund 5 1.880 % $7,804 $7,804 $2,150 $9,954 FD621Transit Fund 5 1.880 % $7,804 $7,804 $2,152 $9,956 Total 266 100.000 % $415,168 $415,168 $68,377 $483,545 (A) Alloc basis: Count of Council Agenda Items by Department/DivisionSource: Clerk-Agenda item Tracking by Operating program

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 61
Schedule 5.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.649 % $392 $392 $67 $459 Facilities Maintenance 500 1.082 % $653 $653 $111 $764 Streets Maintenance 1,600 3.461 % $2,090 $2,090 $355 $2,445 Stormwater and Flood Control 635 1.374 % $830 $830 $141 $971 Traffic Signals & Lighting 200 0.433 % $261 $261 $44 $305 Transportation/Plan Engineering 600 1.298 % $784 $784 $133 $917 Recreation Administration 400 0.865 % $523 $523 $89 $612 Recreation Facilities 100 0.216 % $131 $131 $22 $153 Youth Services 800 1.731 % $1,045 $1,045 $178 $1,223 Community Services 400 0.865 % $523 $523 $89 $612 Ranger Program 800 1.731 % $1,045 $1,045 $178 $1,223 Aquatics 100 0.216 % $131 $131 $22 $153 Golf Course 400 0.865 % $523 $523 $89 $612 Police Administration 650 1.406 % $849 $849 $144 $993 Patrol 4,500 9.735 % $5,879 $5,879 $1,000 $6,879 Investigations 1,400 3.029 % $1,829 $1,829 $311 $2,140 Police Support Services 2,050 4.435 % $2,678 $2,678 $455 $3,133 Neighborhood Services 100 0.216 % $131 $131 $22 $153 Traffic Safety 400 0.865 % $523 $523 $89 $612 Fire Administration 400 0.865 % $523 $523 $89 $612 Emergency Response 4,600 9.951 % $6,010 $6,010 $1,022 $7,032 Hazard Prevention 600 1.298 % $784 $784 $133 $917 FD601 Water Fund 3,389 7.332 % $4,428 $4,428 $753 $5,181 FD621Transit Fund 200 0.433 % $261 $261 $44 $305 City Administration 600 1.298 % $784 $784 $784 Economic Development 100 0.216 % $131 $131 $22 $153 Natural Resource Protection 300 0.649 % $392 $392 $67 $459 Community Promotion 25 0.054 % $33 $33 $6 $39 City Attorney 600 1.298 % $784 $784 $784 Finance 1,500 3.245 % $1,960 $1,960 $333 $2,293 Network Services 855 1.850 % $1,117 $1,117 $190 $1,307 Information Services 850 1.839 % $1,110 $1,110 $189 $1,299 Human Resources 1,000 2.163 % $1,306 $1,306 $222 $1,528 Community Development Admin 500 1.082 % $653 $653 $111 $764 Building and Safety 1,550 3.353 % $2,025 $2,025 $344 $2,369 Public Works Administration 700 1.514 % $915 $915 $155 $1,070 Parks Maintenance 1,300 2.812 % $1,698 $1,698 $289 $1,987 Swim Center Maintenance 100 0.216 % $131 $131 $22 $153 Fire Apparatus Service 200 0.433 % $261 $261 $44 $305 Fleet 500 1.082 % $653 $653 $111 $764 FD611 Parking Fund 1,622 3.509 % $2,119 $2,119 $360 $2,479

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 62
Schedule 5.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCIP Project Engineering 1,800 3.894 % $2,352 $2,352 $400 $2,752 Planning 1,000 2.163 % $1,306 $1,306 $222 $1,528 City Council 500 1.082 % $653 $653 $111 $764 Community Services Group 250 0.541 % $327 $327 $327 Housing Policy/Homelessness 400 0.865 % $523 $523 $89 $612 Solid Waste Recycling 200 0.433 % $261 $261 $44 $305 Office of DEI 100 0.216 % $131 $131 $22 $153 Engineering 500 1.082 % $653 $653 $111 $764 FD705 Whale Rock Fund 410 0.887 % $536 $536 $91 $627 FD602 Sewer Fund 3,364 7.277 % $4,395 $4,395 $747 $5,142 Disaster Assistance 100 0.216 % $131 $131 $22 $153 FD208 Tourism Bid Fund 175 0.380 % $224 $224 $42 $266 Total 46,225 100.000 % $60,390 $60,390 $9,946 $70,336 (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
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Departmental Cost
Allocation Summary
Detail page 63
Schedule 5.006
2023
Total City Clerk Services Public Counter/Main City Phone City Administration $149,058 $148,274 $784 Community Services Group $327 $327 City Attorney $19,513 $18,729 $784 Finance $40,119 $37,826 $2,293 Network Services $1,307 $1,307 Information Services $1,299 $1,299 Human Resources $23,427 $21,899 $1,528 Public Works Administration $80,703 $79,633 $1,070 Facilities Maintenance $764 $764 Fleet $764 $764 CIP Project Engineering $2,752 $2,752 Transportation/Plan Engineering $917 $917 City Council $764 $764 Economic Development $153 $153 Natural Resource Protection $459 $459 Community Promotion $39 $39 Office of DEI $153 $153 Community Development Admin $68,452 $67,688 $764 Planning $1,528 $1,528 Engineering $764 $764 Building and Safety $2,369 $2,369 Housing Policy/Homelessness $612 $612 Parks Maintenance $1,987 $1,987 Swim Center Maintenance $153 $153 Urban Forest Services $459 $459 Streets Maintenance $2,445 $2,445 Traffic Signals & Lighting $305 $305 Stormwater and Flood Control $971 $971 Solid Waste Recycling $305 $305 Recreation Administration $12,557 $11,945 $612 Recreation Facilities $153 $153 Youth Services $1,223 $1,223 Community Services $612 $612 Ranger Program $1,223 $1,223 Aquatics $153 $153 Golf Course $612 $612 Police Administration $18,910 $17,917 $993 Patrol $6,879 $6,879 Investigations $2,140 $2,140 Police Support Services $3,133 $3,133

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Departmental Cost
Allocation Summary
Detail page 64
Schedule 5.006
2023
Total City Clerk Services Public Counter/Main City Phone Neighborhood Services $153 $153 Traffic Safety $612 $612 Fire Administration $26,493 $25,881 $612 Emergency Response $7,032 $7,032 Hazard Prevention $917 $917 Fire Apparatus Service $305 $305 Disaster Assistance $153 $153 FD208 Tourism Bid Fund $266 $266 FD601 Water Fund $19,116 $13,935 $5,181 FD602 Sewer Fund $25,050 $19,908 $5,142 FD611 Parking Fund $12,433 $9,954 $2,479 FD621Transit Fund $10,261 $9,956 $305 FD705 Whale Rock Fund $627 $627 Total $553,881 $483,545 $70,336

City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:

SCHEDULE 6.01

FINANCE

NATURE AND EXTENT OF SERVICE
The Finance Administration division organizes, leads, and monitors the functions within the Department. These include: Accounting, Revenue Management, Budget, Purchasing and Support Services. It is responsible for managing the City's financial operations in accordance with established policies and plans. Program goals are: developing and implementing efficient and effective financial policies, plans and reporting systems that help the operating departments achieve their objectives and assure the City's long-term fiscal health; protecting the City's assets from unauthorized use; customer service and public access to City information; and providing quality service to all of the department's customers—both external and internal to the organization.

The Administration division is responsible for coordination and preparation of the City’s budget, financial planning, and fiscal policies. The division also administers the City’s treasury investments and debt service.

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

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

The Purchasing division is responsible for supporting and facilitating the timely and efficient procurement of supplies, materials, equipment and services required by City departments while ensuring compliance with City policies, applicable government regulations, and best practices in public sector procurement.

The Budget division is responsible for citywide coordination of the development and preparation of the City’s two-year Financial Plan and annual budget, as well as quarterly budget reports to the City Council. The division also implements budgetary control and financial reporting in compliance with adopted plans and budget appropriations.

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

City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:

SCHEDULE 6.01

FINANCE

NATURE AND EXTENT OF SERVICE

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

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Costs to be allocated
Detail page 66
Schedule 6.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,376,211 $2,376,211 Deductions: GENERAL GOVERMENT ($37,308) Total deductions: ($37,308) ($37,308) Allocated additions: 10000000 - Building Charge $10,333 $10,333 1011001 - City Administration $26,324 $6,828 $33,152 1011501 - City Attorney $25,314 $3,724 $29,038 1011021 - City Clerk $31,615 $8,504 $40,119 1012000 - Finance $3,366 $3,366 1011101 - Network Services $87,398 $87,398 1011103 - Information Services $22,245 $22,245 1012006 - Finance Support Services $1,966 $1,966 1012007 - Finance Non Departmental $2,205 $2,205 1013001 - Human Resources $82,127 $82,127 1013003 - Wellness Program $109 $109 1015005 - Facilities Maintenance $48,647 $48,647 8020000 - Insurance ISF Fund $56,551 $56,551 Total allocated additions: $93,586 $323,670 $417,256 $417,256 Total to be allocated $2,432,489 $323,670 $2,756,159

IVA/Cap95
04/26/24
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
2023
Total General &
Admin
Bus Lic, Trans
Occ Tax &
Tourism
Accounts
Payable
Payroll Purchasing General
Finance
Utility Billing Cashier Budget
Wages & BenefitsSALARIES & WAGES $1,345,228 $285,592 $64,033 $97,933 $157,526 $130,218 $398,187 $15,470 $71,970 $111,385 FRINGE BENEFITS $619,927 $131,611 $29,509 $45,131 $72,593 $60,009 $183,498 $7,129 $33,166 $51,330 Other Expense and CostSERVICES AND SUPPLIES $373,748 $79,347 $17,790 $27,209 $43,766 $36,179 $110,629 $4,298 $19,996 $30,946 GENERAL GOVERMENT $37,308 $37,308 Departmental Expenditures $2,376,211 $533,858 $111,332 $170,273 $273,885 $226,406 $692,314 $26,897 $125,132 $193,661 Cost AdjustmentsDeductions ($37,308) ($37,308)Additions: 1stOther $93,586 $6,392 $7,501 $6,725 $9,385 $45,892 $1,533 $5,524 $10,634 Functional Cost $2,432,489 $496,550 $117,724 $177,774 $280,610 $235,791 $738,206 $28,430 $130,656 $204,295 Reallocate Admin ($496,550) $30,006 $45,892 $73,817 $61,021 $186,592 $7,249 $33,726 $52,195 Allocable Costs $2,432,489 $147,730 $223,666 $354,427 $296,812 $924,798 $35,679 $164,382 $256,490 Unallocated ($176,235) ($147,730)1st Allocation $2,256,254 $223,666 $354,427 $296,812 $924,798 $35,679 $164,382 $256,490 Additions: 2ndFinance $3,366 $230 $270 $242 $338 $1,651 $55 $199 $381 Other $320,304 $21,878 $25,672 $23,017 $32,122 $157,069 $5,248 $18,907 $36,391 Functional Cost $323,670 $22,108 $25,942 $23,259 $32,460 $158,720 $5,303 $19,106 $36,772 Allocable Costs $323,670 $22,108 $25,942 $23,259 $32,460 $158,720 $5,303 $19,106 $36,772 Unallocated ($22,108) ($22,108)2nd Allocation $301,562 $25,942 $23,259 $32,460 $158,720 $5,303 $19,106 $36,772 Total allocated $2,557,816 $249,608 $377,686 $329,272 $1,083,518 $40,982 $183,488 $293,262

IVA/Cap95
04/26/24
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
2023
Cannabis
Wages & BenefitsSALARIES & WAGES $12,914 FRINGE BENEFITS $5,951 Other Expense and CostSERVICES AND SUPPLIES $3,588 GENERAL GOVERMENTDepartmental Expenditures $22,453 Cost AdjustmentsDeductionsAdditions: 1stOtherFunctional Cost $22,453 Reallocate Admin $6,052 Allocable Costs $28,505 Unallocated ($28,505)1st AllocationAdditions: 2ndFinance OtherFunctional CostAllocable CostsUnallocated2nd AllocationTotal allocated

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Accounts Payable
Detail page 69
Schedule 6.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 3,493 9.885 % $22,108 $22,108 $2,652 $24,760 FD611 Parking Fund 1,850 5.235 % $11,709 $11,709 $1,405 $13,114 FD602 Sewer Fund 4,048 11.455 % $25,621 $25,621 $3,074 $28,695 FD621Transit Fund 434 1.228 % $2,747 $2,747 $330 $3,077 FD705 Whale Rock Fund 375 1.061 % $2,374 $2,374 $285 $2,659 FD711 Hazardous Mat Task Force Fund 67 0.190 % $424 $424 $51 $475City Council 127 0.359 % $804 $804 $96 $900 Economic Development 191 0.540 % $1,209 $1,209 $145 $1,354 Natural Resource Protection 285 0.806 % $1,804 $1,804 $216 $2,020Community Promotion 156 0.441 % $987 $987 $118 $1,105 Finance Support Services 531 1.503 % $3,361 $3,361 $403 $3,764 Human Resources 730 2.066 % $4,620 $4,620 $554 $5,174 Insurance ISF Fund 32 0.091 % $203 $203 $24 $227 Wellness Program 9 0.025 % $57 $57 $7 $64 Community Development Admin 384 1.087 % $2,430 $2,430 $292 $2,722Commissions & Committees 15 0.042 % $95 $95 $11 $106 Planning 170 0.481 % $1,076 $1,076 $129 $1,205 Building and Safety 282 0.798 % $1,785 $1,785 $214 $1,999 Public Works Administration 392 1.109 % $2,481 $2,481 $298 $2,779Parks Maintenance 1,324 3.747 % $8,380 $8,380 $1,005 $9,385 Swim Center Maintenance 766 2.168 % $4,848 $4,848 $582 $5,430 Urban Forest Services 150 0.424 % $949 $949 $114 $1,063 Facilities Maintenance 5,097 14.424 % $32,261 $32,261 $3,870 $36,131 Streets Maintenance 551 1.559 % $3,487 $3,487 $418 $3,905 Traffic Signals & Lighting 192 0.543 % $1,215 $1,215 $146 $1,361 Fleet 1,216 3.441 % $7,696 $7,696 $923 $8,619 City Administration 537 1.520 % $3,399 $3,399 $3,399 Transportation/Plan Engineering 195 0.552 % $1,234 $1,234 $148 $1,382 Recreation Administration 358 1.013 % $2,266 $2,266 $272 $2,538 Recreation Facilities 98 0.277 % $620 $620 $74 $694 Youth Services 432 1.222 % $2,734 $2,734 $328 $3,062 Community Services 340 0.962 % $2,152 $2,152 $258 $2,410 Ranger Program 371 1.050 % $2,348 $2,348 $282 $2,630 Aquatics 132 0.374 % $835 $835 $100 $935 Police Administration 1,714 4.850 % $10,848 $10,848 $1,301 $12,149 Patrol 208 0.589 % $1,317 $1,317 $158 $1,475 Investigations 135 0.382 % $854 $854 $103 $957 Police Support Services 108 0.306 % $684 $684 $82 $766 Neighborhood Services 68 0.192 % $430 $430 $52 $482 Traffic Safety 62 0.175 % $392 $392 $47 $439 Emergency Response 316 0.894 % $2,000 $2,000 $240 $2,240

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Accounts Payable
Detail page 70
Schedule 6.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedHazard Prevention 95 0.269 % $601 $601 $72 $673 Training Services 197 0.557 % $1,247 $1,247 $150 $1,397 Fire Station 246 0.696 % $1,557 $1,557 $187 $1,744 Disaster Assistance 84 0.238 % $532 $532 $64 $596 City Attorney 282 0.798 % $1,785 $1,785 $1,785 City Clerk 249 0.705 % $1,576 $1,576 $1,576 Network Services 756 2.139 % $4,785 $4,785 $574 $5,359 Information Services 92 0.260 % $582 $582 $70 $652 Golf Course 637 1.803 % $4,032 $4,032 $484 $4,516 Fire Administration 885 2.504 % $5,601 $5,601 $672 $6,273 Fire Apparatus Service 456 1.290 % $2,886 $2,886 $346 $3,232 FD208 Tourism Bid Fund 302 0.855 % $1,911 $1,911 $229 $2,140 FD202 Downtown Bid Fund 15 0.042 % $95 $95 $11 $106 CIP Project Engineering 174 0.492 % $1,101 $1,101 $132 $1,233 Cultural Activities 2 0.006 % $13 $13 $2 $15 FD201 Local Sales Tax Fund 104 0.294 % $658 $658 $79 $737 FD401 Capital Outlay Engineering 991 2.804 % $6,272 $6,272 $752 $7,024 FD404 Major Facility Replacement Fund 63 0.178 % $399 $399 $48 $447 Solid Waste Recycling 37 0.105 % $234 $234 $28 $262 Community Services Group 104 0.294 % $658 $658 $658 Finance Non Departmental 5 0.014 % $32 $32 $4 $36 FD206 Law Enforcement Grant Fund 16 0.045 % $101 $101 $12 $113 FD402 Fleet Replace 74 0.209 % $468 $468 $56 $524 Office of DEI 128 0.362 % $810 $810 $97 $907 Engineering 63 0.178 % $399 $399 $48 $447 Housing Policy/Homelessness 457 1.293 % $2,893 $2,893 $347 $3,240Stormwater and Flood Control 244 0.690 % $1,544 $1,544 $185 $1,729 FD403 Info Tech Replacement Fund 128 0.362 % $810 $810 $97 $907 FD507 Transportation Impact Fee Fund 90 0.255 % $570 $570 $68 $638 Jack House 21 0.059 % $133 $133 $16 $149 Mobile Crisis Unit 70 0.198 % $443 $443 $53 $496 FD212 San Luis Ranch CFD 6 0.017 % $38 $38 $5 $43 FD701 General Agency Fund 17 0.048 % $108 $108 $13 $121 FD712 City Of SLO PEG Fund 1 0.003 % $6 $6 $1 $7 FD715 Boysen Ranch Conserv Easemt Fund 9 0.025 % $57 $57 $7 $64 All Other 170 0.481 % $1,076 $1,076 $129 $1,205 Recruit Academy 74 0.209 % $468 $468 $56 $524 Orcutt Area Specific Plan 1 0.003 % $6 $6 $1 $7 FD209 SB1186 CASP Certify Fund 10 0.028 % $63 $63 $8 $71 FD406 Public Safety Equip Replacement Fund 41 0.116 % $260 $260 $31 $291 FD504 LOVR Impact Fee Fund 1 0.010 % $12 $12 $1 $13

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Accounts Payable
Detail page 71
Schedule 6.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedTotal 35,338 100.000 % $223,666 $223,666 $25,942 $249,608 (A) Alloc basis: Accounts Payable Transaction Count by Department/FundSource: AP Checks worksheet

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Payroll
Detail page 72
Schedule 6.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.664 % $2,354 $2,354 $161 $2,515 Facilities Maintenance 500 1.107 % $3,923 $3,923 $269 $4,192 Streets Maintenance 1,600 3.542 % $12,553 $12,553 $860 $13,413 Stormwater and Flood Control 635 1.406 % $4,982 $4,982 $341 $5,323 Traffic Signals & Lighting 200 0.443 % $1,569 $1,569 $107 $1,676 Transportation/Plan Engineering 600 1.328 % $4,707 $4,707 $322 $5,029 Recreation Administration 400 0.885 % $3,138 $3,138 $215 $3,353 Recreation Facilities 100 0.221 % $785 $785 $54 $839 Youth Services 800 1.771 % $6,277 $6,277 $430 $6,707 Community Services 400 0.885 % $3,138 $3,138 $215 $3,353 Ranger Program 800 1.771 % $6,277 $6,277 $430 $6,707 Aquatics 100 0.221 % $785 $785 $54 $839 Golf Course 400 0.885 % $3,138 $3,138 $215 $3,353 Police Administration 650 1.439 % $5,100 $5,100 $349 $5,449 Patrol 4,500 9.961 % $35,305 $35,305 $2,419 $37,724 Investigations 1,400 3.099 % $10,984 $10,984 $752 $11,736 Police Support Services 2,050 4.538 % $16,084 $16,084 $1,102 $17,186 Neighborhood Services 100 0.221 % $785 $785 $54 $839 Traffic Safety 400 0.885 % $3,138 $3,138 $215 $3,353 Fire Administration 400 0.885 % $3,138 $3,138 $215 $3,353 Emergency Response 4,600 10.183 % $36,090 $36,090 $2,472 $38,562 Hazard Prevention 600 1.328 % $4,707 $4,707 $322 $5,029 FD601 Water Fund 3,389 7.502 % $26,589 $26,589 $1,821 $28,410 FD621Transit Fund 200 0.443 % $1,569 $1,569 $107 $1,676 City Administration 600 1.328 % $4,707 $4,707 $4,707 Economic Development 100 0.221 % $785 $785 $54 $839 Natural Resource Protection 300 0.664 % $2,354 $2,354 $161 $2,515Community Promotion 25 0.055 % $196 $196 $13 $209 City Attorney 600 1.328 % $4,707 $4,707 $4,707 City Clerk 450 0.996 % $3,531 $3,531 $3,531 Network Services 855 1.893 % $6,708 $6,708 $460 $7,168 Information Services 850 1.882 % $6,669 $6,669 $457 $7,126 Human Resources 1,000 2.214 % $7,846 $7,846 $537 $8,383 Community Development Admin 500 1.107 % $3,923 $3,923 $269 $4,192Building and Safety 1,550 3.431 % $12,161 $12,161 $833 $12,994 Public Works Administration 700 1.550 % $5,492 $5,492 $376 $5,868Parks Maintenance 1,300 2.878 % $10,199 $10,199 $699 $10,898 Swim Center Maintenance 100 0.221 % $785 $785 $54 $839 Fire Apparatus Service 200 0.443 % $1,569 $1,569 $107 $1,676 Fleet 500 1.107 % $3,923 $3,923 $269 $4,192 FD611 Parking Fund 1,622 3.590 % $12,726 $12,726 $872 $13,598

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Payroll
Detail page 73
Schedule 6.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCIP Project Engineering 1,800 3.985 % $14,122 $14,122 $967 $15,089 Planning 1,000 2.214 % $7,846 $7,846 $537 $8,383 City Council 500 1.107 % $3,923 $3,923 $269 $4,192 Community Services Group 250 0.553 % $1,961 $1,961 $1,961 Housing Policy/Homelessness 400 0.885 % $3,138 $3,138 $215 $3,353Solid Waste Recycling 200 0.443 % $1,569 $1,569 $107 $1,676 Office of DEI 100 0.221 % $785 $785 $54 $839 Engineering 500 1.107 % $3,923 $3,923 $269 $4,192 FD705 Whale Rock Fund 410 0.908 % $3,217 $3,217 $220 $3,437 FD602 Sewer Fund 3,364 7.447 % $26,393 $26,393 $1,808 $28,201 Disaster Assistance 100 0.221 % $785 $785 $54 $839 FD208 Tourism Bid Fund 175 0.388 % $1,369 $1,369 $97 $1,466 Total 45,175 100.000 % $354,427 $354,427 $23,259 $377,686 (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
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Purchasing
Detail page 74
Schedule 6.006
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 40,046 0.110 % $328 $328 $37 $365 Economic Development 812,262 2.241 % $6,652 $6,652 $752 $7,404 Natural Resource Protection 266,214 0.735 % $2,180 $2,180 $247 $2,427 Community Promotion 377,056 1.040 % $3,088 $3,088 $349 $3,437 City Attorney 286,577 0.791 % $2,347 $2,347 $2,347 City Clerk 174,452 0.481 % $1,429 $1,429 $1,429 Finance 411,056 1.134 % $3,366 $3,366 $3,366 Network Services 2,158,515 5.955 % $17,677 $17,677 $1,999 $19,676Information Services 46,646 0.129 % $382 $382 $43 $425 Human Resources 698,539 1.927 % $5,721 $5,721 $647 $6,368 Community Development Admin 173,129 0.478 % $1,418 $1,418 $160 $1,578 Commissions & Committees 4,735 0.013 % $39 $39 $4 $43 Planning 296,679 0.819 % $2,430 $2,430 $275 $2,705 Public Works Administration 119,717 0.330 % $980 $980 $111 $1,091Parks Maintenance 2,110,602 5.823 % $17,284 $17,284 $1,955 $19,239 Swim Center Maintenance 529,698 1.461 % $4,338 $4,338 $491 $4,829Urban Forest Services 149,745 0.413 % $1,226 $1,226 $139 $1,365 Facilities Maintenance 783,400 2.161 % $6,415 $6,415 $726 $7,141 Streets Maintenance 955,154 2.635 % $7,822 $7,822 $885 $8,707 Traffic Signals & Lighting 296,478 0.818 % $2,428 $2,428 $275 $2,703 Fleet 897,880 2.477 % $7,353 $7,353 $832 $8,185 City Administration 213,358 0.589 % $1,747 $1,747 $1,747 Transportation/Plan Engineering 176,894 0.488 % $1,449 $1,449 $164 $1,613 Recreation Administration 86,190 0.238 % $706 $706 $80 $786 Recreation Facilities 55,201 0.152 % $452 $452 $51 $503 Youth Services 161,220 0.445 % $1,320 $1,320 $149 $1,469 Community Services 155,320 0.429 % $1,272 $1,272 $144 $1,416 Aquatics 88,161 0.243 % $722 $722 $82 $804 Golf Course 242,671 0.670 % $1,987 $1,987 $225 $2,212 Police Administration 951,147 2.624 % $7,789 $7,789 $881 $8,670 Patrol 170,709 0.471 % $1,398 $1,398 $158 $1,556 Investigations 102,868 0.284 % $842 $842 $95 $937 Police Support Services 166,078 0.458 % $1,360 $1,360 $154 $1,514Neighborhood Services 39,042 0.108 % $320 $320 $36 $356 Traffic Safety 27,351 0.075 % $224 $224 $25 $249 Fire Administration 217,063 0.599 % $1,778 $1,778 $201 $1,979 Emergency Response 146,507 0.404 % $1,200 $1,200 $136 $1,336 Fire Apparatus Service 220,011 0.607 % $1,802 $1,802 $204 $2,006 Hazard Prevention 85,849 0.237 % $703 $703 $80 $783 Training Services 129,620 0.358 % $1,061 $1,061 $120 $1,181 Disaster Assistance 20,019 0.055 % $164 $164 $19 $183

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Purchasing
Detail page 75
Schedule 6.006
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD208 Tourism Bid Fund 1,719,953 4.745 % $14,085 $14,085 $1,593 $15,678 FD611 Parking Fund 1,563,224 4.313 % $12,802 $12,802 $1,448 $14,250 FD602 Sewer Fund 3,229,062 8.909 % $26,444 $26,444 $2,991 $29,435FD621Transit Fund 974,320 2.688 % $7,979 $7,979 $902 $8,881 FD705 Whale Rock Fund 568,828 1.569 % $4,658 $4,658 $527 $5,185 FD711 Hazardous Mat Task Force Fund 46,211 0.127 % $378 $378 $43 $421 Finance Non Departmental 222,242 0.613 % $1,820 $1,820 $206 $2,026 CIP Project Engineering 109,445 0.302 % $896 $896 $101 $997 Solid Waste Recycling 44,896 0.124 % $368 $368 $42 $410 Community Services Group 115,198 0.318 % $943 $943 $943 Building and Safety 911,580 2.515 % $7,465 $7,465 $844 $8,309 Stormwater and Flood Control 238,293 0.657 % $1,951 $1,951 $221 $2,172 FD206 Law Enforcement Grant Fund 20,203 0.056 % $165 $165 $19 $184 FD601 Water Fund 2,610,669 7.203 % $21,379 $21,379 $2,418 $23,797Insurance ISF Fund 2,865,566 7.906 % $23,467 $23,467 $2,654 $26,121 Office of DEI 718,456 1.982 % $5,884 $5,884 $665 $6,549 Engineering 45,134 0.125 % $370 $370 $42 $412 Housing Policy/Homelessness 471,850 1.302 % $3,864 $3,864 $437 $4,301 Mobile Crisis Unit 99,532 0.275 % $815 $815 $92 $907 Cultural Activities 348,269 0.961 % $2,852 $2,852 $323 $3,175 Finance Support Services 90,179 0.249 % $738 $738 $84 $822 Wellness Program 3,201 0.009 % $26 $26 $3 $29 Jack House 5,101 0.014 % $42 $42 $5 $47 Recruit Academy 66,984 0.185 % $549 $549 $62 $611 Fire Station 29,180 0.081 % $239 $239 $27 $266 FD202 Downtown Bid Fund 271,977 0.750 % $2,227 $2,227 $252 $2,479FD212 San Luis Ranch CFD 8,398 0.023 % $69 $69 $8 $77 FD406 Public Safety Equip Replacement Fund 442,726 1.222 % $3,626 $3,626 $410 $4,036 FD701 General Agency Fund 1,217,765 3.360 % $9,973 $9,973 $1,128 $11,101 FD712 City Of SLO PEG Fund 44,188 0.122 % $362 $362 $41 $403 FD713 SLCUSD PEG Fund 92,697 0.256 % $759 $759 $86 $845 FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.018 % $53 $53 $6 $59 Ranger Program 68,110 0.188 % $558 $558 $63 $621 Orcutt Area Specific Plan 109,740 0.303 % $899 $899 $102 $1,001 FD209 SB1186 CASP Certify Fund 1,067 0.003 % $9 $9 $1 $10 FD213 Avila Ranch CFE 4,923 0.014 % $40 $40 $5 $45 FD504 LOVR Impact Fee Fund 114,635 0.316 % $939 $939 $106 $1,045 FD505 Affordable Housing Fund 1,700,000 4.692 % $13,920 $13,920 $1,572 $15,492 Total 36,244,150 100.000 % $296,812 $296,812 $32,460 $329,272 (A) Alloc basis: Operating Services and Supply Expenditures by Fund/Department/Division

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Purchasing
Detail page 76
Schedule 6.006
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedSource:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
General Finance
Detail page 77
Schedule 6.007
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 234,567 0.204 % $1,884 $1,884 $336 $2,220 Cultural Activities 348,269 0.302 % $2,797 $2,797 $499 $3,296 Economic Development 1,032,915 0.897 % $8,296 $8,296 $1,479 $9,775 Natural Resource Protection 983,010 0.854 % $7,895 $7,895 $1,407 $9,302 Community Promotion 421,838 0.366 % $3,388 $3,388 $604 $3,992 City Attorney 1,424,496 1.237 % $11,441 $11,441 $11,441 City Clerk 666,756 0.579 % $5,355 $5,355 $5,355 Network Services 3,512,394 3.050 % $28,209 $28,209 $5,029 $33,238Human Resources 2,103,351 1.827 % $16,893 $16,893 $3,012 $19,905 Insurance ISF Fund 5,710,479 4.959 % $45,862 $45,862 $8,176 $54,038 Wellness Program 3,201 0.003 % $26 $26 $5 $31 Community Development Admin 840,891 0.730 % $6,753 $6,753 $1,204 $7,957 Commissions & Committees 14,819 0.013 % $119 $119 $21 $140 Planning 1,594,072 1.384 % $12,802 $12,802 $2,282 $15,084 Building and Safety 2,895,572 2.515 % $23,255 $23,255 $4,146 $27,401 Public Works Administration 1,402,863 1.218 % $11,267 $11,267 $2,009 $13,276 Parks Maintenance 3,571,500 3.102 % $28,684 $28,684 $5,114 $33,798 Swim Center Maintenance 672,335 0.584 % $5,400 $5,400 $963 $6,363Urban Forest Services 339,617 0.295 % $2,728 $2,728 $486 $3,214 Facilities Maintenance 1,430,582 1.242 % $11,489 $11,489 $2,048 $13,537 Streets Maintenance 2,212,230 1.921 % $17,767 $17,767 $3,168 $20,935 Stormwater and Flood Control 1,077,395 0.936 % $8,653 $8,653 $1,543 $10,196 Traffic Signals & Lighting 556,237 0.483 % $4,467 $4,467 $796 $5,263 Fleet 1,421,074 1.234 % $11,413 $11,413 $2,035 $13,448 City Administration 1,502,421 1.305 % $12,066 $12,066 $12,066 Transportation/Plan Engineering 1,187,300 1.031 % $9,536 $9,536 $1,700 $11,236 Recreation Administration 844,713 0.734 % $6,784 $6,784 $1,209 $7,993 Recreation Facilities 326,162 0.283 % $2,619 $2,619 $467 $3,086 Youth Services 1,185,547 1.030 % $9,521 $9,521 $1,697 $11,218 Ranger Program 786,460 0.683 % $6,316 $6,316 $1,126 $7,442 Aquatics 620,772 0.539 % $4,986 $4,986 $889 $5,875 Police Administration 2,152,330 1.869 % $17,286 $17,286 $3,082 $20,368 Patrol 11,984,965 10.408 % $96,254 $96,254 $17,160 $113,414 Investigations 2,885,594 2.506 % $23,175 $23,175 $4,132 $27,307 Neighborhood Services 282,511 0.245 % $2,269 $2,269 $405 $2,674 Traffic Safety 989,039 0.859 % $7,943 $7,943 $1,416 $9,359 Fire Administration 1,060,873 0.921 % $8,520 $8,520 $1,519 $10,039 Emergency Response 12,350,737 10.726 % $99,192 $99,192 $17,684 $116,876 Hazard Prevention 938,914 0.815 % $7,541 $7,541 $1,344 $8,885 Training Services 129,620 0.113 % $1,041 $1,041 $186 $1,227 Fire Station 29,180 0.025 % $234 $234 $42 $276

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
General Finance
Detail page 78
Schedule 6.007
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedDisaster Assistance 195,404 0.170 % $1,569 $1,569 $280 $1,849 FD202 Downtown Bid Fund 271,977 0.236 % $2,184 $2,184 $389 $2,573FD601 Water Fund 7,679,816 6.669 % $61,679 $61,679 $10,996 $72,675 FD611 Parking Fund 3,253,276 2.825 % $26,128 $26,128 $4,658 $30,786 FD602 Sewer Fund 8,195,482 7.117 % $65,820 $65,820 $11,734 $77,554 Golf Course 724,556 0.629 % $5,819 $5,819 $1,037 $6,856 FD705 Whale Rock Fund 1,233,383 1.071 % $9,906 $9,906 $1,766 $11,672 Information Services 1,357,744 1.179 % $10,904 $10,904 $1,944 $12,848 FD208 Tourism Bid Fund 1,904,368 1.654 % $15,294 $15,294 $2,727 $18,021 FD621Transit Fund 1,170,299 1.016 % $9,399 $9,399 $1,676 $11,075 FD206 Law Enforcement Grant Fund 132,648 0.115 % $1,065 $1,065 $190 $1,255 Fire Apparatus Service 500,254 0.434 % $4,018 $4,018 $716 $4,734 Police Support Services 3,123,544 2.713 % $25,086 $25,086 $4,472 $29,558 Community Services 601,789 0.523 % $4,833 $4,833 $862 $5,695 FD711 Hazardous Mat Task Force Fund 56,375 0.049 % $453 $453 $81 $534 CIP Project Engineering 2,683,531 2.330 % $21,552 $21,552 $3,842 $25,394 Community Services Group 703,825 0.611 % $5,653 $5,653 $5,653 Solid Waste Recycling 260,715 0.226 % $2,094 $2,094 $373 $2,467 Finance Support Services 90,179 0.078 % $724 $724 $129 $853 Finance Non Departmental 283,739 0.246 % $2,279 $2,279 $406 $2,685 Office of DEI 988,355 0.858 % $7,938 $7,938 $1,415 $9,353 Engineering 930,742 0.808 % $7,475 $7,475 $1,333 $8,808 Housing Policy/Homelessness 1,104,545 0.959 % $8,871 $8,871 $1,582 $10,453 Jack House 5,101 0.004 % $41 $41 $7 $48 Recruit Academy 66,984 0.058 % $538 $538 $96 $634 Mobile Crisis Unit 160,605 0.139 % $1,290 $1,290 $230 $1,520 FD212 San Luis Ranch CFD 8,398 0.007 % $67 $67 $12 $79 FD701 General Agency Fund 1,217,765 1.058 % $9,780 $9,780 $1,744 $11,524 FD712 City Of SLO PEG Fund 44,188 0.038 % $355 $355 $63 $418 FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.006 % $52 $52 $9 $61 FD406 Public Safety Equip Replacement Fund 442,726 0.384 % $3,556 $3,556 $634 $4,190 FD713 SLCUSD PEG Fund 92,697 0.081 % $744 $744 $133 $877 Water Resource Recovery 192 $2 $2 $2 Orcutt Area Specific Plan 109,740 0.095 % $881 $881 $157 $1,038 FD209 SB1186 CASP Certify Fund 1,067 0.001 % $9 $9 $2 $11 FD213 Avila Ranch CFE 4,923 0.004 % $40 $40 $7 $47 FD504 LOVR Impact Fee Fund 114,635 0.100 % $921 $921 $164 $1,085 FD505 Affordable Housing Fund 1,700,000 1.482 % $13,653 $13,653 $2,434 $16,087 Total 115,149,657 100.000 % $924,798 $924,798 $158,720 $1,083,518 (A) Alloc basis: Total Operating Expenditures by Department/Division

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
General Finance
Detail page 79
Schedule 6.007
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedSource:

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Utility Billing
Detail page 80
Schedule 6.008
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 50 50.000 % $17,840 $17,840 $2,652 $20,492 FD602 Sewer Fund 50 50.000 % $17,839 $17,839 $2,651 $20,490 Total 100 100.000 % $35,679 $35,679 $5,303 $40,982 (A) Alloc basis: Direct Allocation to Water (FD601) & Sewer (FD602)Source: Salary & Wage Analysis

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Cashier
Detail page 81
Schedule 6.009
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 727 7.270 % $11,951 $11,951 $1,389 $13,340 FD621Transit Fund 106 1.060 % $1,742 $1,742 $203 $1,945 FD601 Water Fund 1,406 14.060 % $23,112 $23,112 $2,686 $25,798 FD602 Sewer Fund 1,406 14.060 % $23,112 $23,112 $2,686 $25,798 All Other 6,355 63.550 % $104,465 $104,465 $12,142 $116,607 Total 10,000 100.000 % $164,382 $164,382 $19,106 $183,488 (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
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Budget
Detail page 82
Schedule 6.010
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 234,567 0.204 % $522 $522 $78 $600 Cultural Activities 348,269 0.302 % $776 $776 $116 $892 Economic Development 1,032,915 0.897 % $2,301 $2,301 $343 $2,644 Natural Resource Protection 983,010 0.854 % $2,190 $2,190 $326 $2,516 Community Promotion 421,838 0.366 % $940 $940 $140 $1,080 City Attorney 1,424,496 1.237 % $3,173 $3,173 $3,173 City Clerk 666,756 0.579 % $1,485 $1,485 $1,485 Network Services 3,512,394 3.050 % $7,824 $7,824 $1,165 $8,989 Human Resources 2,103,351 1.827 % $4,685 $4,685 $698 $5,383 Insurance ISF Fund 5,710,479 4.959 % $12,720 $12,720 $1,894 $14,614 Wellness Program 3,201 0.003 % $7 $7 $1 $8 Community Development Admin 840,891 0.730 % $1,873 $1,873 $279 $2,152 Commissions & Committees 14,819 0.013 % $33 $33 $5 $38 Planning 1,594,072 1.384 % $3,551 $3,551 $529 $4,080 Building and Safety 2,895,572 2.515 % $6,450 $6,450 $961 $7,411 Public Works Administration 1,402,863 1.218 % $3,125 $3,125 $465 $3,590 Parks Maintenance 3,571,500 3.102 % $7,955 $7,955 $1,185 $9,140 Swim Center Maintenance 672,335 0.584 % $1,498 $1,498 $223 $1,721Urban Forest Services 339,617 0.295 % $756 $756 $113 $869 Facilities Maintenance 1,430,582 1.242 % $3,187 $3,187 $475 $3,662 Streets Maintenance 2,212,230 1.921 % $4,928 $4,928 $734 $5,662 Stormwater and Flood Control 1,077,395 0.936 % $2,400 $2,400 $357 $2,757 Traffic Signals & Lighting 556,237 0.483 % $1,239 $1,239 $185 $1,424 Fleet 1,421,074 1.234 % $3,165 $3,165 $471 $3,636 City Administration 1,502,421 1.305 % $3,347 $3,347 $3,347 Transportation/Plan Engineering 1,187,300 1.031 % $2,645 $2,645 $394 $3,039 Recreation Administration 844,713 0.734 % $1,882 $1,882 $280 $2,162 Recreation Facilities 326,162 0.283 % $727 $727 $108 $835 Youth Services 1,185,547 1.030 % $2,641 $2,641 $393 $3,034 Ranger Program 786,460 0.683 % $1,752 $1,752 $261 $2,013 Aquatics 620,772 0.539 % $1,383 $1,383 $206 $1,589 Police Administration 2,152,330 1.869 % $4,794 $4,794 $714 $5,508Patrol 11,984,965 10.408 % $26,696 $26,696 $3,976 $30,672 Investigations 2,885,594 2.506 % $6,428 $6,428 $957 $7,385 Neighborhood Services 282,511 0.245 % $629 $629 $94 $723 Traffic Safety 989,039 0.859 % $2,203 $2,203 $328 $2,531 Fire Administration 1,060,873 0.921 % $2,363 $2,363 $352 $2,715 Emergency Response 12,350,737 10.726 % $27,511 $27,511 $4,097 $31,608 Hazard Prevention 938,914 0.815 % $2,091 $2,091 $311 $2,402 Training Services 129,620 0.113 % $289 $289 $43 $332 Fire Station 29,180 0.025 % $65 $65 $10 $75

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Budget
Detail page 83
Schedule 6.010
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedDisaster Assistance 195,404 0.170 % $435 $435 $65 $500 FD202 Downtown Bid Fund 271,977 0.236 % $606 $606 $90 $696 FD601 Water Fund 7,679,816 6.669 % $17,106 $17,106 $2,548 $19,654FD611 Parking Fund 3,253,276 2.825 % $7,247 $7,247 $1,079 $8,326 FD602 Sewer Fund 8,195,482 7.117 % $18,255 $18,255 $2,719 $20,974Golf Course 724,556 0.629 % $1,614 $1,614 $240 $1,854 FD705 Whale Rock Fund 1,233,383 1.071 % $2,747 $2,747 $409 $3,156Information Services 1,357,744 1.179 % $3,024 $3,024 $450 $3,474 FD208 Tourism Bid Fund 1,904,368 1.654 % $4,242 $4,242 $632 $4,874 FD621Transit Fund 1,170,299 1.016 % $2,607 $2,607 $388 $2,995 FD206 Law Enforcement Grant Fund 132,648 0.115 % $295 $295 $44 $339 Fire Apparatus Service 500,254 0.434 % $1,114 $1,114 $166 $1,280 Police Support Services 3,123,544 2.713 % $6,958 $6,958 $1,036 $7,994 Community Services 601,789 0.523 % $1,340 $1,340 $200 $1,540 FD711 Hazardous Mat Task Force Fund 56,375 0.049 % $126 $126 $19 $145 CIP Project Engineering 2,683,531 2.330 % $5,977 $5,977 $890 $6,867 Community Services Group 703,825 0.611 % $1,568 $1,568 $1,568 Solid Waste Recycling 260,715 0.226 % $581 $581 $86 $667 Finance Support Services 90,179 0.078 % $201 $201 $30 $231 Finance Non Departmental 283,739 0.246 % $632 $632 $94 $726 Office of DEI 988,355 0.858 % $2,202 $2,202 $328 $2,530 Engineering 930,742 0.808 % $2,073 $2,073 $309 $2,382 Housing Policy/Homelessness 1,104,545 0.959 % $2,460 $2,460 $366 $2,826 Jack House 5,101 0.004 % $11 $11 $2 $13 Recruit Academy 66,984 0.058 % $149 $149 $22 $171 Mobile Crisis Unit 160,605 0.139 % $358 $358 $53 $411 FD212 San Luis Ranch CFD 8,398 0.007 % $19 $19 $3 $22 FD701 General Agency Fund 1,217,765 1.058 % $2,713 $2,713 $404 $3,117 FD712 City Of SLO PEG Fund 44,188 0.038 % $98 $98 $15 $113 FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.006 % $14 $14 $2 $16 FD406 Public Safety Equip Replacement Fund 442,726 0.384 % $986 $986 $147 $1,133 FD713 SLCUSD PEG Fund 92,697 0.081 % $206 $206 $31 $237 Water Resource Recovery 192 Orcutt Area Specific Plan 109,740 0.095 % $244 $244 $36 $280 FD209 SB1186 CASP Certify Fund 1,067 0.001 % $2 $2 $2 FD213 Avila Ranch CFE 4,923 0.004 % $11 $11 $2 $13 FD504 LOVR Impact Fee Fund 114,635 0.100 % $255 $255 $38 $293 FD505 Affordable Housing Fund 1,700,000 1.482 % $3,785 $3,785 $562 $4,347 Total 115,149,657 100.000 % $256,490 $256,490 $36,772 $293,262 (A) Alloc basis: Total Operating Expenditures by Department/Division