Agenda packet — San Luis Obispo City Council, May 21, 2024 (part 3 of 6)

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Budget
Detail page 84
Schedule 6.010
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedSource:

Page 389 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Departmental Cost
Allocation Summary
Detail page 85
Schedule 6.011
2023
Total Accounts
Payable
Payroll Purchasing General Finance Utility Billing Cashier Budget City Administration $25,266 $3,399 $4,707 $1,747 $12,066 $3,347 Community Services Group $10,783 $658 $1,961 $943 $5,653 $1,568 City Attorney $23,453 $1,785 $4,707 $2,347 $11,441 $3,173 City Clerk $13,376 $1,576 $3,531 $1,429 $5,355 $1,485 Finance $3,366 $3,366 Network Services $74,430 $5,359 $7,168 $19,676 $33,238 $8,989 Information Services $24,525 $652 $7,126 $425 $12,848 $3,474 Finance Support Services $5,670 $3,764 $822 $853 $231 Finance Non Departmental $5,473 $36 $2,026 $2,685 $726 Human Resources $45,213 $5,174 $8,383 $6,368 $19,905 $5,383 Wellness Program $132 $64 $29 $31 $8 Public Works Administration $26,604 $2,779 $5,868 $1,091 $13,276 $3,590 Facilities Maintenance $64,663 $36,131 $4,192 $7,141 $13,537 $3,662 Fleet $38,080 $8,619 $4,192 $8,185 $13,448 $3,636 CIP Project Engineering $49,580 $1,233 $15,089 $997 $25,394 $6,867 Transportation/Plan Engineering $22,299 $1,382 $5,029 $1,613 $11,236 $3,039 Insurance ISF Fund $95,000 $227 $26,121 $54,038 $14,614 City Council $8,277 $900 $4,192 $365 $2,220 $600 Cultural Activities $7,378 $15 $3,175 $3,296 $892 Economic Development $22,016 $1,354 $839 $7,404 $9,775 $2,644 Natural Resource Protection $18,780 $2,020 $2,515 $2,427 $9,302 $2,516 Community Promotion $9,823 $1,105 $209 $3,437 $3,992 $1,080 Office of DEI $20,178 $907 $839 $6,549 $9,353 $2,530 Community Development Admin $18,601 $2,722 $4,192 $1,578 $7,957 $2,152 Commissions & Committees $327 $106 $43 $140 $38 Planning $31,457 $1,205 $8,383 $2,705 $15,084 $4,080 Engineering $16,241 $447 $4,192 $412 $8,808 $2,382 Building and Safety $58,114 $1,999 $12,994 $8,309 $27,401 $7,411Housing Policy/Homelessness $24,173 $3,240 $3,353 $4,301 $10,453 $2,826 Parks Maintenance $82,460 $9,385 $10,898 $19,239 $33,798 $9,140 Swim Center Maintenance $19,182 $5,430 $839 $4,829 $6,363 $1,721Urban Forest Services $9,026 $1,063 $2,515 $1,365 $3,214 $869 Streets Maintenance $52,622 $3,905 $13,413 $8,707 $20,935 $5,662Traffic Signals & Lighting $12,427 $1,361 $1,676 $2,703 $5,263 $1,424 Stormwater and Flood Control $22,177 $1,729 $5,323 $2,172 $10,196 $2,757 Water Resource Recovery $2 $2 Solid Waste Recycling $5,482 $262 $1,676 $410 $2,467 $667 Recreation Administration $16,832 $2,538 $3,353 $786 $7,993 $2,162 Recreation Facilities $5,957 $694 $839 $503 $3,086 $835 Youth Services $25,490 $3,062 $6,707 $1,469 $11,218 $3,034 Community Services $14,414 $2,410 $3,353 $1,416 $5,695 $1,540

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Departmental Cost
Allocation Summary
Detail page 86
Schedule 6.011
2023
Total Accounts
Payable
Payroll Purchasing General Finance Utility Billing Cashier Budget Ranger Program $19,413 $2,630 $6,707 $621 $7,442 $2,013 Aquatics $10,042 $935 $839 $804 $5,875 $1,589 Golf Course $18,791 $4,516 $3,353 $2,212 $6,856 $1,854 Jack House $257 $149 $47 $48 $13 Police Administration $52,144 $12,149 $5,449 $8,670 $20,368 $5,508 Patrol $184,841 $1,475 $37,724 $1,556 $113,414 $30,672 Investigations $48,322 $957 $11,736 $937 $27,307 $7,385 Police Support Services $57,018 $766 $17,186 $1,514 $29,558 $7,994 Neighborhood Services $5,074 $482 $839 $356 $2,674 $723 Traffic Safety $15,931 $439 $3,353 $249 $9,359 $2,531 Fire Administration $24,359 $6,273 $3,353 $1,979 $10,039 $2,715 Emergency Response $190,622 $2,240 $38,562 $1,336 $116,876 $31,608 Hazard Prevention $17,772 $673 $5,029 $783 $8,885 $2,402 Training Services $4,137 $1,397 $1,181 $1,227 $332 Recruit Academy $1,940 $524 $611 $634 $171 Fire Apparatus Service $12,928 $3,232 $1,676 $2,006 $4,734 $1,280 Fire Station $2,361 $1,744 $266 $276 $75 Mobile Crisis Unit $3,334 $496 $907 $1,520 $411 Disaster Assistance $3,967 $596 $839 $183 $1,849 $500 Orcutt Area Specific Plan $2,326 $7 $1,001 $1,038 $280 FD201 Local Sales Tax Fund $737 $737 FD202 Downtown Bid Fund $5,854 $106 $2,479 $2,573 $696 FD206 Law Enforcement Grant Fund $1,891 $113 $184 $1,255 $339 FD208 Tourism Bid Fund $42,179 $2,140 $1,466 $15,678 $18,021 $4,874 FD209 SB1186 CASP Certify Fund $94 $71 $10 $11 $2 FD212 San Luis Ranch CFD $221 $43 $77 $79 $22 FD213 Avila Ranch CFE $105 $45 $47 $13 FD401 Capital Outlay Engineering $7,024 $7,024 FD402 Fleet Replace $524 $524 FD403 Info Tech Replacement Fund $907 $907 FD404 Major Facility Replacement Fund $447 $447 FD406 Public Safety Equip Replacement Fund $9,650 $291 $4,036 $4,190 $1,133 FD504 LOVR Impact Fee Fund $2,436 $13 $1,045 $1,085 $293 FD505 Affordable Housing Fund $35,926 $15,492 $16,087 $4,347 FD507 Transportation Impact Fee Fund $638 $638 FD601 Water Fund $215,586 $24,760 $28,410 $23,797 $72,675 $20,492 $25,798 $19,654 FD602 Sewer Fund $231,147 $28,695 $28,201 $29,435 $77,554 $20,490 $25,798 $20,974 FD611 Parking Fund $93,414 $13,114 $13,598 $14,250 $30,786 $13,340 $8,326 FD621Transit Fund $29,649 $3,077 $1,676 $8,881 $11,075 $1,945 $2,995 FD701 General Agency Fund $25,863 $121 $11,101 $11,524 $3,117 FD705 Whale Rock Fund $26,109 $2,659 $3,437 $5,185 $11,672 $3,156

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Departmental Cost
Allocation Summary
Detail page 87
Schedule 6.011
2023
Total Accounts
Payable
Payroll Purchasing General Finance Utility Billing Cashier Budget FD711 Hazardous Mat Task Force Fund $1,575 $475 $421 $534 $145 FD712 City Of SLO PEG Fund $941 $7 $403 $418 $113 FD713 SLCUSD PEG Fund $1,959 $845 $877 $237 FD715 Boysen Ranch Conserv Easemt Fund $200 $64 $59 $61 $16 All Other $117,812 $1,205 $116,607 Total $2,557,816 $249,608 $377,686 $329,272 $1,083,518 $40,982 $183,488 $293,262

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

SCHEDULE 7.01

NETWORK SERVICES

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

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

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

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

SCHEDULE 7.01

NETWORK SERVICES

NATURE AND EXTENT OF SERVICE

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

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Costs to be allocated
Detail page 89
Schedule 7.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $3,512,394 $3,512,394 Allocated additions: 10000000 - Building Charge $5,037 $5,037 1011001 - City Administration $64,401 $16,705 $81,106 1011501 - City Attorney $37,417 $5,505 $42,922 1011021 - City Clerk $1,117 $190 $1,307 1012000 - Finance $65,203 $9,227 $74,430 1011101 - Network Services $19,020 $19,020 1011103 - Information Services $57,185 $57,185 1012006 - Finance Support Services $2,906 $2,906 1012007 - Finance Non Departmental $11,577 $11,577 1013001 - Human Resources $43,426 $43,426 1013003 - Wellness Program $62 $62 1015005 - Facilities Maintenance $23,711 $23,711 1015008 - Fleet $15,792 $15,792 8020000 - Insurance ISF Fund $137,627 $137,627 Total allocated additions: $173,175 $342,933 $516,108 $516,108 Total to be allocated $3,685,569 $342,933 $4,028,502

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Schedule of costs to be
allocated by function
Detail page 90
Schedule 7.003
2023
Total General & Admin Network
Services &
Desktop Support
Enterprise Apps MDC Support Tablet Support Server Support Network Support Radios Wages & BenefitsSALARIES & WAGES $928,904 $359,114 $106,824 $67,531 $59,357 $2,880 $113,233 $134,877 $47,374 FRINGE BENEFITS $424,975 $164,295 $48,872 $30,896 $27,156 $1,317 $51,804 $61,706 $21,674 Other Expense and CostSERVICES & SUPPLIES $9,852 $3,809 $1,133 $716 $630 $31 $1,201 $1,431 $502 DATA PROCESSING SERVICES $687,653 $4,472 $155,247 $384,703 $65,881 $73,350 $4,000 PARKING $1,020 $1,020 CONTRACT SERVICES $680,946 $5,024 $31,646 $291,069 $12,704 $38,423 $140,147 $79,281 ELECTRIC UTILITIES SERVICE $5,219 COMMUNICATION SERVICE $296,339 $3,071 $91 OFFICE SUPPLIES $341,872 $29,223 $243,829 $20,756 $2,213 $31,765 $12,304 $1,782 MISC MATERIALS & SUPPLIES $11,424 $1,962 $8,644 $818 RENTS AND LEASES $82,355 MEMBERSHIP & CERTIFICATION $1,225 $1,225 EDUCATION & TRAINING $39,106 $5,014 $3,559 $30,533 TRIPS AND MEETINGS $1,504 $1,504 Departmental Expenditures $3,512,394 $579,733 $599,845 $826,204 $102,060 $4,228 $302,307 $423,815 $155,431 Additions: 1stOther $173,175 $173,175 Functional Cost $3,685,569 $752,908 $599,845 $826,204 $102,060 $4,228 $302,307 $423,815 $155,431 Reallocate Admin ($752,908) $153,999 $212,113 $26,202 $1,085 $77,612 $108,807 $39,904 Allocable Costs $3,685,569 $753,844 $1,038,317 $128,262 $5,313 $379,919 $532,622 $195,335 1st Allocation $3,685,569 $753,844 $1,038,317 $128,262 $5,313 $379,919 $532,622 $195,335 Additions: 2ndOther $342,933 $342,933 Functional Cost $342,933 $342,933 Reallocate Admin ($342,933) $70,143 $96,613 $11,934 $494 $35,351 $49,559 $18,175 Allocable Costs $342,933 $70,143 $96,613 $11,934 $494 $35,351 $49,559 $18,175 2nd Allocation $342,933 $70,143 $96,613 $11,934 $494 $35,351 $49,559 $18,175 Total allocated $4,028,502 $823,987 $1,134,930 $140,196 $5,807 $415,270 $582,181 $213,510

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Schedule of costs to be
allocated by function
Detail page 91
Schedule 7.003
2023
Telemetry Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp Wages & BenefitsSALARIES & WAGES $1,393 $8,081 $7,431 $13,283 $7,526 FRINGE BENEFITS $637 $3,697 $3,400 $6,077 $3,444 Other Expense and CostSERVICES & SUPPLIES $15 $86 $79 $141 $78 DATA PROCESSING SERVICESPARKINGCONTRACT SERVICES $15,566 $600 $66,486 ELECTRIC UTILITIES SERVICE $5,219 COMMUNICATION SERVICE $151,417 $135,842 $5,918 OFFICE SUPPLIESMISC MATERIALS & SUPPLIESRENTS AND LEASES $2,400 $36,467 $43,488 MEMBERSHIP & CERTIFICATIONEDUCATION & TRAININGTRIPS AND MEETINGSDepartmental Expenditures $2,045 $178,847 $146,752 $2,400 $61,787 $54,536 $72,404 Additions: 1stOtherFunctional Cost $2,045 $178,847 $146,752 $2,400 $61,787 $54,536 $72,404 Reallocate Admin $525 $45,916 $37,676 $616 $15,863 $14,001 $18,589 Allocable Costs $2,570 $224,763 $184,428 $3,016 $77,650 $68,537 $90,993 1st Allocation $2,570 $224,763 $184,428 $3,016 $77,650 $68,537 $90,993 Additions: 2ndOtherFunctional CostReallocate Admin $239 $20,914 $17,161 $281 $7,225 $6,377 $8,467 Allocable Costs $239 $20,914 $17,161 $281 $7,225 $6,377 $8,467 2nd Allocation $239 $20,914 $17,161 $281 $7,225 $6,377 $8,467 Total allocated $2,809 $245,677 $201,589 $3,297 $84,875 $74,914 $99,460

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 92
Schedule 7.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPublic Works Administration 710 1.340 % $10,100 $10,100 $1,011 $11,111 Recreation Administration 500 0.944 % $7,113 $7,113 $712 $7,825 Transportation/Plan Engineering 687 1.296 % $9,773 $9,773 $978 $10,751 City Administration 700 1.321 % $9,958 $9,958 $9,958 City Attorney 760 1.434 % $10,811 $10,811 $10,811 City Clerk 461 0.870 % $6,558 $6,558 $6,558 Human Resources 1,050 1.981 % $14,937 $14,937 $1,495 $16,432 Finance 1,550 2.925 % $22,050 $22,050 $22,050 Fleet 657 1.240 % $9,346 $9,346 $935 $10,281 City Council 500 0.944 % $7,113 $7,113 $712 $7,825 Police Administration 650 1.227 % $9,247 $9,247 $925 $10,172 Fire Administration 475 0.896 % $6,757 $6,757 $676 $7,433 FD601 Water Fund 3,289 6.207 % $46,788 $46,788 $4,682 $51,470 FD602 Sewer Fund 3,564 6.726 % $50,700 $50,700 $5,074 $55,774 FD705 Whale Rock Fund 410 0.774 % $5,833 $5,833 $584 $6,417 Stormwater and Flood Control 635 1.198 % $9,033 $9,033 $904 $9,937 FD621Transit Fund 300 0.566 % $4,268 $4,268 $427 $4,695 Recreation Facilities 392 0.740 % $5,576 $5,576 $558 $6,134 Building and Safety 1,722 3.250 % $24,497 $24,497 $2,451 $26,948 Planning 1,103 2.081 % $15,691 $15,691 $1,570 $17,261 Economic Development 100 0.189 % $1,423 $1,423 $142 $1,565 Natural Resource Protection 446 0.842 % $6,345 $6,345 $635 $6,980Community Development Admin 500 0.944 % $7,113 $7,113 $712 $7,825Parks Maintenance 1,496 2.823 % $21,282 $21,282 $2,130 $23,412 Streets Maintenance 1,500 2.831 % $21,338 $21,338 $2,135 $23,473 Traffic Signals & Lighting 200 0.377 % $2,845 $2,845 $285 $3,130 Youth Services 2,075 3.916 % $29,518 $29,518 $2,954 $32,472 Community Services 606 1.144 % $8,621 $8,621 $863 $9,484 Ranger Program 992 1.872 % $14,112 $14,112 $1,412 $15,524 Aquatics 1,197 2.259 % $17,028 $17,028 $1,704 $18,732 Patrol 4,500 8.492 % $64,015 $64,015 $6,406 $70,421 Investigations 1,400 2.642 % $19,916 $19,916 $1,993 $21,909 Neighborhood Services 270 0.510 % $3,841 $3,841 $384 $4,225 Traffic Safety 400 0.755 % $5,690 $5,690 $569 $6,259 Emergency Response 4,600 8.681 % $65,438 $65,438 $6,549 $71,987 Hazard Prevention 600 1.132 % $8,535 $8,535 $854 $9,389 Golf Course 667 1.259 % $9,488 $9,488 $950 $10,438 Police Support Services 2,050 3.869 % $29,163 $29,163 $2,918 $32,081 Information Services 850 1.604 % $12,092 $12,092 $1,210 $13,302 Fire Apparatus Service 200 0.377 % $2,845 $2,845 $285 $3,130 FD611 Parking Fund 2,178 4.110 % $30,983 $30,983 $3,101 $34,084

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 93
Schedule 7.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCIP Project Engineering 1,914 3.612 % $27,228 $27,228 $2,725 $29,953 Tourism and Bid Promotion 175 0.330 % $2,489 $2,489 $249 $2,738 Facilities Maintenance 500 0.944 % $7,113 $7,113 $712 $7,825 Urban Forest Services 300 0.566 % $4,268 $4,268 $427 $4,695 Swim Center Maintenance 150 0.283 % $2,134 $2,134 $214 $2,348 Community Promotion 25 0.047 % $356 $356 $36 $392 Community Services Group 250 0.472 % $3,556 $3,556 $3,556 Commissions & Committees 98 0.185 % $1,394 $1,394 $140 $1,534 Engineering 575 1.085 % $8,180 $8,180 $819 $8,999 Housing Policy/Homelessness 500 0.944 % $7,113 $7,113 $712 $7,825Solid Waste Recycling 200 0.377 % $2,845 $2,845 $285 $3,130 Office of DEI 298 0.562 % $4,239 $4,239 $424 $4,663 Mobile Crisis Unit 100 0.189 % $1,423 $1,423 $142 $1,565 Disaster Assistance 100 0.189 % $1,423 $1,423 $142 $1,565 All Other 865 1.627 % $12,303 $12,303 $1,231 $13,534 Total 52,992 100.000 % $753,844 $753,844 $70,143 $823,987 (A) Alloc basis: Number of Physical & Virtual Desktops, Laptops & Printers by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Enterprise Apps
Detail page 94
Schedule 7.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.643 % $6,674 $6,674 $683 $7,357 Facilities Maintenance 500 1.071 % $11,123 $11,123 $1,139 $12,262Streets Maintenance 1,600 3.428 % $35,593 $35,593 $3,644 $39,237 Stormwater and Flood Control 635 1.360 % $14,126 $14,126 $1,446 $15,572 Traffic Signals & Lighting 200 0.428 % $4,449 $4,449 $456 $4,905 Transportation/Plan Engineering 600 1.285 % $13,347 $13,347 $1,367 $14,714 Recreation Administration 400 0.857 % $8,898 $8,898 $911 $9,809 Recreation Facilities 100 0.214 % $2,225 $2,225 $228 $2,453 Youth Services 800 1.714 % $17,797 $17,797 $1,822 $19,619 Community Services 400 0.857 % $8,898 $8,898 $911 $9,809 Ranger Program 800 1.714 % $17,797 $17,797 $1,822 $19,619 Aquatics 100 0.214 % $2,225 $2,225 $228 $2,453 Golf Course 400 0.857 % $8,898 $8,898 $911 $9,809 Police Administration 650 1.393 % $14,460 $14,460 $1,480 $15,940 Patrol 4,500 9.641 % $100,106 $100,106 $10,249 $110,355 Investigations 1,400 2.999 % $31,144 $31,144 $3,189 $34,333 Police Support Services 2,050 4.392 % $45,604 $45,604 $4,669 $50,273 Neighborhood Services 100 0.214 % $2,225 $2,225 $228 $2,453 Traffic Safety 400 0.857 % $8,898 $8,898 $911 $9,809 Fire Administration 400 0.857 % $8,898 $8,898 $911 $9,809 Emergency Response 4,600 9.855 % $102,330 $102,330 $10,477 $112,807 Hazard Prevention 600 1.285 % $13,347 $13,347 $1,367 $14,714 FD601 Water Fund 3,389 7.261 % $75,391 $75,391 $7,719 $83,110 FD621Transit Fund 200 0.428 % $4,449 $4,449 $456 $4,905 City Administration 600 1.285 % $13,347 $13,347 $13,347 Economic Development 100 0.214 % $2,225 $2,225 $228 $2,453 Natural Resource Protection 300 0.643 % $6,674 $6,674 $683 $7,357Community Promotion 25 0.054 % $556 $556 $57 $613 City Attorney 600 1.285 % $13,347 $13,347 $13,347 City Clerk 450 0.964 % $10,011 $10,011 $10,011 Finance 1,500 3.214 % $33,369 $33,369 $33,369 Network Services 855 1.832 % $19,020 $19,020 $19,020 Information Services 850 1.821 % $18,909 $18,909 $1,936 $20,845 Human Resources 1,000 2.142 % $22,246 $22,246 $2,278 $24,524 Community Development Admin 500 1.071 % $11,123 $11,123 $1,139 $12,262 Building and Safety 1,550 3.321 % $34,481 $34,481 $3,530 $38,011 Public Works Administration 700 1.500 % $15,572 $15,572 $1,594 $17,166 Parks Maintenance 1,300 2.785 % $28,919 $28,919 $2,961 $31,880 Swim Center Maintenance 100 0.214 % $2,225 $2,225 $228 $2,453 Fire Apparatus Service 200 0.428 % $4,449 $4,449 $456 $4,905 Fleet 500 1.071 % $11,123 $11,123 $1,139 $12,262

Page 400 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Enterprise Apps
Detail page 95
Schedule 7.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 1,622 3.475 % $36,082 $36,082 $3,694 $39,776 CIP Project Engineering 1,800 3.856 % $40,042 $40,042 $4,100 $44,142 Planning 1,000 2.142 % $22,246 $22,246 $2,278 $24,524 City Council 500 1.071 % $11,123 $11,123 $1,139 $12,262 Community Services Group 250 0.536 % $5,561 $5,561 $5,561 Housing Policy/Homelessness 400 0.857 % $8,898 $8,898 $911 $9,809Solid Waste Recycling 200 0.428 % $4,449 $4,449 $456 $4,905 Office of DEI 100 0.214 % $2,225 $2,225 $228 $2,453 Engineering 500 1.071 % $11,123 $11,123 $1,139 $12,262 FD705 Whale Rock Fund 410 0.878 % $9,121 $9,121 $934 $10,055 FD602 Sewer Fund 3,364 7.207 % $74,834 $74,834 $7,662 $82,496 Disaster Assistance 100 0.214 % $2,225 $2,225 $228 $2,453 FD208 Tourism Bid Fund 175 0.383 % $3,890 $3,890 $391 $4,281 Total 46,675 100.000 % $1,038,317 $1,038,317 $96,613 $1,134,930 (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:

Page 401 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
MDC Support
Detail page 96
Schedule 7.006
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPatrol 43 63.235 % $81,107 $81,107 $7,547 $88,654 Emergency Response 23 33.824 % $43,383 $43,383 $4,037 $47,420 FD611 Parking Fund 2 2.941 % $3,772 $3,772 $350 $4,122 Total 68 100.000 % $128,262 $128,262 $11,934 $140,196 (A) Alloc basis: Number of MDCs by Fund/Department/DivisionSource:

Page 402 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Tablet Support
Detail page 97
Schedule 7.007
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 400 1.127 % $60 $60 $6 $66 Information Services 1,125 3.169 % $168 $168 $18 $186 Facilities Maintenance 600 1.690 % $90 $90 $10 $100 City Administration 700 1.972 % $105 $105 $105 Police Support Services 100 0.282 % $15 $15 $2 $17 FD601 Water Fund 2,800 7.887 % $419 $419 $44 $463 FD602 Sewer Fund 3,325 9.366 % $498 $498 $53 $551 Finance 2,100 5.915 % $314 $314 $314 Human Resources 1,100 3.099 % $165 $165 $17 $182 Community Development Admin 600 1.690 % $90 $90 $10 $100 Recreation Administration 600 1.690 % $90 $90 $10 $100 Police Administration 200 0.563 % $30 $30 $3 $33 Fire Administration 400 1.127 % $60 $60 $6 $66 Hazard Prevention 650 1.831 % $97 $97 $10 $107 City Attorney 700 1.972 % $105 $105 $105 Public Works Administration 800 2.254 % $120 $120 $13 $133 Transportation/Plan Engineering 700 1.972 % $105 $105 $11 $116 Aquatics 300 0.845 % $45 $45 $5 $50 Economic Development 200 0.563 % $30 $30 $3 $33 Natural Resource Protection 700 1.972 % $105 $105 $11 $116 City Clerk 600 1.690 % $90 $90 $90 Fleet 600 1.690 % $90 $90 $10 $100 Planning 1,000 2.817 % $150 $150 $16 $166 Recreation Facilities 200 0.563 % $30 $30 $3 $33 Ranger Program 700 1.972 % $105 $105 $11 $116 FD611 Parking Fund 200 0.563 % $30 $30 $3 $33 CIP Project Engineering 2,200 6.197 % $329 $329 $35 $364 Tourism and Bid Promotion 75 0.211 % $11 $11 $1 $12 Building and Safety 1,650 4.648 % $247 $247 $26 $273 Urban Forest Services 200 0.563 % $30 $30 $3 $33 Youth Services 800 2.254 % $120 $120 $13 $133 Community Services 500 1.408 % $75 $75 $8 $83 Golf Course 600 1.690 % $90 $90 $10 $100 Fire Apparatus Service 200 0.563 % $30 $30 $3 $33 FD621Transit Fund 300 0.845 % $45 $45 $5 $50 FD705 Whale Rock Fund 400 1.127 % $60 $60 $6 $66 All Other 1,255 3.535 % $188 $188 $20 $208 Community Services Group 300 0.845 % $45 $45 $45 Engineering 700 1.972 % $105 $105 $11 $116 Housing Policy/Homelessness 500 1.408 % $75 $75 $8 $83 Parks Maintenance 700 1.972 % $105 $105 $11 $116

Page 403 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Tablet Support
Detail page 98
Schedule 7.007
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedEmergency Response 1,200 3.380 % $180 $180 $19 $199 Stormwater and Flood Control 495 1.394 % $74 $74 $8 $82 Solid Waste Recycling 200 0.563 % $30 $30 $3 $33 Community Promotion 25 0.070 % $4 $4 $4 Office of DEI 200 0.563 % $30 $30 $3 $33 Streets Maintenance 100 0.282 % $15 $15 $2 $17 Patrol 800 2.254 % $120 $120 $13 $133 Mobile Crisis Unit 200 0.563 % $30 $30 $3 $33 Swim Center Maintenance 100 0.282 % $15 $15 $2 $17 Traffic Signals & Lighting 200 0.563 % $30 $30 $3 $33 Investigations 200 0.567 % $24 $24 $3 $27 Total 35,500 100.000 % $5,313 $5,313 $494 $5,807 (A) Alloc basis: Number of Tablets by Fund/Department/DivisionSource:

Page 404 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Server Support
Detail page 99
Schedule 7.008
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 38 0.176 % $668 $668 $65 $733 Economic Development 8 0.037 % $141 $141 $14 $155 Natural Resource Protection 46 0.213 % $809 $809 $79 $888 City Attorney 46 0.213 % $809 $809 $809 City Clerk 131 0.606 % $2,304 $2,304 $2,304 Finance 737 3.412 % $12,962 $12,962 $12,962 Information Services 1,073 4.967 % $18,872 $18,872 $1,840 $20,712Human Resources 107 0.495 % $1,882 $1,882 $183 $2,065 Community Development Admin 592 2.741 % $10,412 $10,412 $1,015 $11,427 Planning 638 2.954 % $11,221 $11,221 $1,094 $12,315 Building and Safety 642 2.972 % $11,292 $11,292 $1,101 $12,393 Public Works Administration 257 1.190 % $4,520 $4,520 $441 $4,961Parks Maintenance 315 1.458 % $5,540 $5,540 $540 $6,080 Facilities Maintenance 438 2.028 % $7,704 $7,704 $751 $8,455 Streets Maintenance 284 1.315 % $4,995 $4,995 $487 $5,482 Stormwater and Flood Control 265 1.227 % $4,661 $4,661 $454 $5,115 Traffic Signals & Lighting 515 2.384 % $9,058 $9,058 $883 $9,941 Fleet 254 1.176 % $4,467 $4,467 $436 $4,903 City Administration 69 0.319 % $1,214 $1,214 $1,214 Transportation/Plan Engineering 569 2.634 % $10,008 $10,008 $976 $10,984 Recreation Administration 26 0.120 % $457 $457 $45 $502 Recreation Facilities 31 0.144 % $545 $545 $53 $598 Youth Services 61 0.282 % $1,073 $1,073 $105 $1,178 Community Services 54 0.250 % $950 $950 $93 $1,043 Ranger Program 38 0.176 % $668 $668 $65 $733 Aquatics 54 0.250 % $950 $950 $93 $1,043 Golf Course 46 0.213 % $809 $809 $79 $888 Police Administration 54 0.250 % $950 $950 $93 $1,043 Patrol 629 2.912 % $11,063 $11,063 $1,078 $12,141 Investigations 415 1.921 % $7,299 $7,299 $712 $8,011 Police Support Services 230 1.065 % $4,045 $4,045 $394 $4,439 Neighborhood Services 315 1.458 % $5,540 $5,540 $540 $6,080 Traffic Safety 323 1.495 % $5,681 $5,681 $554 $6,235 Fire Administration 38 0.176 % $668 $668 $65 $733 Emergency Response 729 3.375 % $12,822 $12,822 $1,250 $14,072 Hazard Prevention 557 2.579 % $9,797 $9,797 $955 $10,752 FD601 Water Fund 1,614 7.472 % $28,387 $28,387 $2,767 $31,154 FD611 Parking Fund 109 0.505 % $1,917 $1,917 $187 $2,104 FD621Transit Fund 431 1.995 % $7,580 $7,580 $739 $8,319 FD705 Whale Rock Fund 731 3.384 % $12,857 $12,857 $1,253 $14,110 CIP Project Engineering 307 1.421 % $5,400 $5,400 $526 $5,926

Page 405 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Server Support
Detail page 100
Schedule 7.008
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedTourism and Bid Promotion 15 0.069 % $264 $264 $26 $290 Urban Forest Services 223 1.032 % $3,922 $3,922 $382 $4,304 Swim Center Maintenance 215 0.995 % $3,781 $3,781 $369 $4,150 All Other 4,975 23.031 % $87,500 $87,500 $8,530 $96,030 Fire Apparatus Service 15 0.069 % $264 $264 $26 $290 FD602 Sewer Fund 1,788 8.277 % $31,447 $31,447 $3,066 $34,513 Engineering 554 2.567 % $9,744 $9,744 $947 $10,691 Total 21,601 100.000 % $379,919 $379,919 $35,351 $415,270 (A) Alloc basis: Number of Physical & Virtual Servers/Appliances by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:

Page 406 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Support
Detail page 101
Schedule 7.009
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 16 0.506 % $2,693 $2,693 $267 $2,960 Economic Development 3 0.095 % $505 $505 $50 $555 Natural Resource Protection 20 0.632 % $3,367 $3,367 $333 $3,700 City Attorney 34 1.075 % $5,723 $5,723 $5,723 City Clerk 67 2.118 % $11,279 $11,279 $11,279 Finance 59 1.865 % $9,932 $9,932 $9,932 Information Services 25 0.790 % $4,208 $4,208 $416 $4,624 Human Resources 46 1.454 % $7,744 $7,744 $766 $8,510 Community Development Admin 31 0.980 % $5,218 $5,218 $516 $5,734 Planning 64 2.023 % $10,774 $10,774 $1,066 $11,840 Building and Safety 48 1.517 % $8,080 $8,080 $800 $8,880 Public Works Administration 39 1.233 % $6,565 $6,565 $650 $7,215 Parks Maintenance 20 0.632 % $3,367 $3,367 $333 $3,700 Facilities Maintenance 21 0.664 % $3,535 $3,535 $350 $3,885 Streets Maintenance 19 0.601 % $3,198 $3,198 $317 $3,515 Traffic Signals & Lighting 11 0.348 % $1,852 $1,852 $183 $2,035 Fleet 20 0.632 % $3,367 $3,367 $333 $3,700 City Administration 29 0.917 % $4,882 $4,882 $4,882 Transportation/Plan Engineering 23 0.727 % $3,872 $3,872 $383 $4,255 Recreation Administration 13 0.411 % $2,188 $2,188 $217 $2,405 Recreation Facilities 64 2.023 % $10,774 $10,774 $1,066 $11,840 Youth Services 30 0.948 % $5,050 $5,050 $500 $5,550 Community Services 27 0.853 % $4,545 $4,545 $450 $4,995 Ranger Program 19 0.601 % $3,198 $3,198 $317 $3,515 Aquatics 29 0.917 % $4,882 $4,882 $483 $5,365 Golf Course 14 0.442 % $2,357 $2,357 $233 $2,590 Police Administration 45 1.422 % $7,575 $7,575 $750 $8,325 Patrol 159 5.025 % $26,766 $26,766 $2,649 $29,415 Investigations 43 1.359 % $7,239 $7,239 $716 $7,955 Police Support Services 329 10.398 % $55,383 $55,383 $5,481 $60,864 Neighborhood Services 5 0.158 % $842 $842 $83 $925 Traffic Safety 28 0.885 % $4,713 $4,713 $466 $5,179 Fire Administration 24 0.759 % $4,040 $4,040 $400 $4,440 Emergency Response 246 7.775 % $41,411 $41,411 $4,098 $45,509 Hazard Prevention 29 0.917 % $4,882 $4,882 $483 $5,365 FD601 Water Fund 182 5.752 % $30,638 $30,638 $3,032 $33,670 FD611 Parking Fund 248 7.838 % $41,748 $41,748 $4,131 $45,879 FD621Transit Fund 28 0.885 % $4,713 $4,713 $466 $5,179 FD705 Whale Rock Fund 31 0.980 % $5,218 $5,218 $516 $5,734 Stormwater and Flood Control 7 0.221 % $1,178 $1,178 $117 $1,295 CIP Project Engineering 36 1.138 % $6,060 $6,060 $600 $6,660

Page 407 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Support
Detail page 102
Schedule 7.009
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedTourism and Bid Promotion 7 0.221 % $1,178 $1,178 $117 $1,295 Urban Forest Services 2 0.063 % $337 $337 $33 $370 Swim Center Maintenance 14 0.442 % $2,357 $2,357 $233 $2,590 All Other 662 20.923 % $111,440 $111,440 $11,028 $122,468 FD602 Sewer Fund 248 7.835 % $41,749 $41,749 $4,131 $45,880 Total 3,164 100.000 % $532,622 $532,622 $49,559 $582,181 (A) Alloc basis: Number of Dedicated Ethernet Switch Ports by Fund/Department/Division Source:

Page 408 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Radios
Detail page 103
Schedule 7.010
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Administration 1 0.275 % $537 $537 $537 Police Administration 5 1.374 % $2,683 $2,683 $250 $2,933 Fire Administration 5 1.374 % $2,683 $2,683 $250 $2,933 FD601 Water Fund 32 8.791 % $17,172 $17,172 $1,602 $18,774 Stormwater and Flood Control 1 0.275 % $537 $537 $50 $587 FD611 Parking Fund 5 1.374 % $2,683 $2,683 $250 $2,933 FD621Transit Fund 28 7.692 % $15,026 $15,026 $1,402 $16,428 Recreation Facilities 2 0.549 % $1,073 $1,073 $100 $1,173 Building and Safety 4 1.099 % $2,147 $2,147 $200 $2,347 Parks Maintenance 15 4.121 % $8,050 $8,050 $751 $8,801 Traffic Signals & Lighting 2 0.549 % $1,073 $1,073 $100 $1,173 Ranger Program 3 0.824 % $1,610 $1,610 $150 $1,760 Patrol 71 19.505 % $38,101 $38,101 $3,555 $41,656 Investigations 24 6.593 % $12,879 $12,879 $1,202 $14,081 Police Support Services 7 1.923 % $3,756 $3,756 $350 $4,106 Neighborhood Services 6 1.648 % $3,220 $3,220 $300 $3,520 Traffic Safety 11 3.022 % $5,903 $5,903 $551 $6,454 Emergency Response 85 23.352 % $45,614 $45,614 $4,256 $49,870 Hazard Prevention 11 3.022 % $5,903 $5,903 $551 $6,454 Economic Development 1 0.275 % $537 $537 $50 $587 Streets Maintenance 12 3.297 % $6,440 $6,440 $601 $7,041 Fleet 2 0.549 % $1,073 $1,073 $100 $1,173 CIP Project Engineering 7 1.923 % $3,756 $3,756 $350 $4,106 Urban Forest Services 2 0.549 % $1,073 $1,073 $100 $1,173 Facilities Maintenance 5 1.374 % $2,683 $2,683 $250 $2,933 All Other 2 0.549 % $1,073 $1,073 $100 $1,173 FD602 Sewer Fund 15 4.122 % $8,050 $8,050 $754 $8,804 Total 364 100.000 % $195,335 $195,335 $18,175 $213,510 (A) Alloc basis: Number of Assigned Radios by Fund/DepartmentSource:

Page 409 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Telemetry
Detail page 104
Schedule 7.011
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 33 47.826 % $1,229 $1,229 $114 $1,343 FD602 Sewer Fund 32 46.377 % $1,192 $1,192 $111 $1,303 FD705 Whale Rock Fund 4 5.797 % $149 $149 $14 $163 Total 69 100.000 % $2,570 $2,570 $239 $2,809 (A) Alloc basis: Number of Controllers by Fund/Div/DeptSource:

Page 410 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Cellular Data Services
Detail page 105
Schedule 7.012
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedNatural Resource Protection 1 0.217 % $488 $488 $47 $535 Finance 3 0.651 % $1,463 $1,463 $1,463 Information Services 11 2.386 % $5,363 $5,363 $519 $5,882 Human Resources 5 1.085 % $2,438 $2,438 $236 $2,674 Building and Safety 22 4.772 % $10,726 $10,726 $1,039 $11,765 Public Works Administration 4 0.868 % $1,950 $1,950 $189 $2,139 Parks Maintenance 16 3.471 % $7,801 $7,801 $755 $8,556 Streets Maintenance 15 3.254 % $7,313 $7,313 $708 $8,021 Fleet 4 0.868 % $1,950 $1,950 $189 $2,139 Police Administration 7 1.518 % $3,413 $3,413 $330 $3,743 Patrol 82 17.787 % $39,980 $39,980 $3,871 $43,851 Investigations 27 5.857 % $13,164 $13,164 $1,275 $14,439 Police Support Services 10 2.169 % $4,876 $4,876 $472 $5,348 Fire Administration 24 5.206 % $11,701 $11,701 $1,133 $12,834 Emergency Response 35 7.592 % $17,064 $17,064 $1,652 $18,716 Hazard Prevention 12 2.603 % $5,851 $5,851 $567 $6,418 City Administration 8 1.735 % $3,900 $3,900 $3,900 Ranger Program 6 1.302 % $2,925 $2,925 $283 $3,208 Community Development Admin 4 0.868 % $1,950 $1,950 $189 $2,139 Traffic Signals & Lighting 1 0.217 % $488 $488 $47 $535 Neighborhood Services 4 0.868 % $1,950 $1,950 $189 $2,139 FD611 Parking Fund 27 5.857 % $13,164 $13,164 $1,275 $14,439 City Attorney 2 0.434 % $975 $975 $975 Youth Services 11 2.386 % $5,363 $5,363 $519 $5,882 City Clerk 1 0.217 % $488 $488 $488 Traffic Safety 2 0.434 % $975 $975 $94 $1,069 Fire Apparatus Service 2 0.434 % $975 $975 $94 $1,069 Facilities Maintenance 7 1.518 % $3,413 $3,413 $330 $3,743 City Council 15 3.254 % $7,313 $7,313 $708 $8,021 CIP Project Engineering 18 3.905 % $8,776 $8,776 $850 $9,626 Urban Forest Services 8 1.735 % $3,900 $3,900 $378 $4,278 Recreation Administration 2 0.434 % $975 $975 $94 $1,069 Golf Course 4 0.868 % $1,950 $1,950 $189 $2,139 All Other 20 4.338 % $9,751 $9,751 $944 $10,695 Community Services Group 4 0.868 % $1,950 $1,950 $1,950 Office of DEI 1 0.217 % $488 $488 $47 $535 Housing Policy/Homelessness 1 0.217 % $488 $488 $47 $535 Community Services 4 0.868 % $1,950 $1,950 $189 $2,139 FD621Transit Fund 27 5.857 % $13,164 $13,164 $1,275 $14,439 Tourism and Bid Promotion 2 0.434 % $975 $975 $94 $1,069 Planning 1 0.217 % $488 $488 $47 $535

Page 411 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Cellular Data Services
Detail page 106
Schedule 7.012
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedEngineering 1 0.214 % $488 $488 $50 $538 FD601 Water FundFD602 Sewer FundFD705 Whale Rock FundTotal 461 100.000 % $224,763 $224,763 $20,914 $245,677 (A) Alloc basis: Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/DepartmentSource:

Page 412 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Telephones
Detail page 107
Schedule 7.013
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPublic Works Administration 180 2.098 % $3,869 $3,869 $394 $4,263Recreation Administration 100 1.166 % $2,150 $2,150 $219 $2,369 Transportation/Plan Engineering 70 0.816 % $1,505 $1,505 $153 $1,658 City Administration 120 1.399 % $2,579 $2,579 $2,579 City Attorney 100 1.166 % $2,150 $2,150 $2,150 City Clerk 140 1.632 % $3,009 $3,009 $3,009 Human Resources 210 2.448 % $4,514 $4,514 $460 $4,974 Finance 340 3.963 % $7,308 $7,308 $7,308 Facilities Maintenance 210 2.448 % $4,514 $4,514 $460 $4,974 Fleet 50 0.583 % $1,075 $1,075 $109 $1,184 Police Administration 530 6.177 % $11,392 $11,392 $1,160 $12,552 Fire Administration 320 3.730 % $6,878 $6,878 $700 $7,578 FD601 Water Fund 360 4.196 % $7,738 $7,738 $788 $8,526 FD602 Sewer Fund 480 5.594 % $10,318 $10,318 $1,051 $11,369 FD611 Parking Fund 560 6.527 % $12,037 $12,037 $1,226 $13,263 FD621Transit Fund 120 1.399 % $2,579 $2,579 $263 $2,842 Recreation Facilities 150 1.748 % $3,224 $3,224 $328 $3,552 Engineering 60 0.699 % $1,290 $1,290 $131 $1,421 Building and Safety 240 2.797 % $5,159 $5,159 $525 $5,684 Planning 210 2.448 % $4,514 $4,514 $460 $4,974 Economic Development 10 0.117 % $215 $215 $22 $237 Natural Resource Protection 40 0.466 % $860 $860 $88 $948 Information Services 70 0.816 % $1,505 $1,505 $153 $1,658 Community Development Admin 140 1.632 % $3,009 $3,009 $306 $3,315Parks Maintenance 340 3.963 % $7,308 $7,308 $744 $8,052 Streets Maintenance 80 0.932 % $1,720 $1,720 $175 $1,895 Traffic Signals & Lighting 40 0.466 % $860 $860 $88 $948 Youth Services 130 1.515 % $2,794 $2,794 $285 $3,079 Community Services 70 0.816 % $1,505 $1,505 $153 $1,658 Ranger Program 40 0.466 % $860 $860 $88 $948 Aquatics 90 1.049 % $1,935 $1,935 $197 $2,132 Patrol 700 8.159 % $15,047 $15,047 $1,532 $16,579 Investigations 260 3.030 % $5,589 $5,589 $569 $6,158 Police Support Services 505 5.886 % $10,855 $10,855 $1,105 $11,960 Neighborhood Services 40 0.466 % $860 $860 $88 $948 Traffic Safety 30 0.350 % $645 $645 $66 $711 Emergency Response 645 7.517 % $13,864 $13,864 $1,412 $15,276 Hazard Prevention 60 0.699 % $1,290 $1,290 $131 $1,421 Golf Course 50 0.583 % $1,075 $1,075 $109 $1,184 Fire Apparatus Service 10 0.117 % $215 $215 $22 $237 City Council 40 0.466 % $860 $860 $88 $948

Page 413 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Telephones
Detail page 108
Schedule 7.013
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCIP Project Engineering 240 2.797 % $5,159 $5,159 $525 $5,684 Urban Forest Services 40 0.466 % $860 $860 $88 $948 Swim Center Maintenance 10 0.117 % $215 $215 $22 $237 FD705 Whale Rock Fund 50 0.583 % $1,075 $1,075 $109 $1,184 All Other 190 2.214 % $4,084 $4,084 $416 $4,500 Community Services Group 40 0.466 % $860 $860 $860 Tourism and Bid Promotion 20 0.233 % $430 $430 $44 $474 Solid Waste Recycling 20 0.233 % $430 $430 $44 $474 Training Services 10 0.117 % $215 $215 $22 $237 Stormwater and Flood Control 20 0.229 % $427 $427 $43 $470 Total 8,580 100.000 % $184,428 $184,428 $17,161 $201,589 (A) Alloc basis: Number of Telephones by Fund/DepartmentSource:

Page 414 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Cuesta
Detail page 109
Schedule 7.014
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD602 Sewer Fund 1 100.000 % $3,016 $3,016 $281 $3,297 Total 1 100.000 % $3,016 $3,016 $281 $3,297 (A) Alloc basis:Source:

Page 415 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
South Hills
Detail page 110
Schedule 7.015
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 300 23.077 % $17,919 $17,919 $1,667 $19,586Fire Administration 200 15.385 % $11,946 $11,946 $1,112 $13,058 FD601 Water Fund 150 11.538 % $8,960 $8,960 $834 $9,794 FD602 Sewer Fund 150 11.538 % $8,960 $8,960 $834 $9,794 Public Works Administration 200 15.385 % $11,946 $11,946 $1,112 $13,058 Traffic Signals & Lighting 100 7.692 % $5,973 $5,973 $556 $6,529 FD621Transit Fund 200 15.385 % $11,946 $11,946 $1,110 $13,056 Total 1,300 100.000 % $77,650 $77,650 $7,225 $84,875 (A) Alloc basis: Number of Radio Repeaters by Fund/Department/DivisionSource:

Page 416 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Tassajara
Detail page 111
Schedule 7.016
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 2 28.571 % $19,582 $19,582 $1,822 $21,404 Fire Administration 2 28.571 % $19,582 $19,582 $1,822 $21,404 Public Works Administration 1 14.286 % $9,791 $9,791 $911 $10,702FD705 Whale Rock Fund 2 28.572 % $19,582 $19,582 $1,822 $21,404 Total 7 100.000 % $68,537 $68,537 $6,377 $74,914 (A) Alloc basis: Number of Radio Repeaters by Fund/Department/DivisionSource:

Page 417 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Direct Dept Exp
Detail page 112
Schedule 7.017
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 2,959 4.087 % $3,719 $3,719 $346 $4,065 Fire Administration 2,959 4.087 % $3,719 $3,719 $346 $4,065 All Other 66,487 91.826 % $83,555 $83,555 $7,775 $91,330 Total 72,405 100.000 % $90,993 $90,993 $8,467 $99,460 (A) Alloc basis: Directly to the Benefiting General Fund DepartmentSource:

Page 418 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 113
Schedule 7.018
2023
Total Network
Services &
Desktop Support
Enterprise Apps MDC Support Tablet Support Server Support Network Support Radios Telemetry City Administration $36,522 $9,958 $13,347 $105 $1,214 $4,882 $537 Community Services Group $11,972 $3,556 $5,561 $45 City Attorney $33,920 $10,811 $13,347 $105 $809 $5,723 City Clerk $33,739 $6,558 $10,011 $90 $2,304 $11,279 Finance $87,398 $22,050 $33,369 $314 $12,962 $9,932 Network Services $19,020 $19,020 Information Services $67,209 $13,302 $20,845 $186 $20,712 $4,624Human Resources $59,361 $16,432 $24,524 $182 $2,065 $8,510 Public Works Administration $70,748 $11,111 $17,166 $133 $4,961 $7,215 Facilities Maintenance $44,177 $7,825 $12,262 $100 $8,455 $3,885 $2,933 Fleet $35,742 $10,281 $12,262 $100 $4,903 $3,700 $1,173 CIP Project Engineering $106,461 $29,953 $44,142 $364 $5,926 $6,660 $4,106 Transportation/Plan Engineering $42,478 $10,751 $14,714 $116 $10,984 $4,255 City Council $32,815 $7,825 $12,262 $66 $733 $2,960 Economic Development $5,585 $1,565 $2,453 $33 $155 $555 $587 Natural Resource Protection $20,524 $6,980 $7,357 $116 $888 $3,700 Tourism and Bid Promotion $5,878 $2,738 $12 $290 $1,295 Community Promotion $1,009 $392 $613 $4 Office of DEI $7,684 $4,663 $2,453 $33 Community Development Admin $42,802 $7,825 $12,262 $100 $11,427 $5,734 Commissions & Committees $1,534 $1,534 Planning $71,615 $17,261 $24,524 $166 $12,315 $11,840 Engineering $34,027 $8,999 $12,262 $116 $10,691 Building and Safety $106,301 $26,948 $38,011 $273 $12,393 $8,880 $2,347 Housing Policy/Homelessness $18,252 $7,825 $9,809 $83 Parks Maintenance $90,597 $23,412 $31,880 $116 $6,080 $3,700 $8,801 Swim Center Maintenance $11,795 $2,348 $2,453 $17 $4,150 $2,590 Urban Forest Services $23,158 $4,695 $7,357 $33 $4,304 $370 $1,173 Streets Maintenance $88,681 $23,473 $39,237 $17 $5,482 $3,515 $7,041 Traffic Signals & Lighting $29,229 $3,130 $4,905 $33 $9,941 $2,035 $1,173 Stormwater and Flood Control $33,058 $9,937 $15,572 $82 $5,115 $1,295 $587 Solid Waste Recycling $8,542 $3,130 $4,905 $33 Recreation Administration $24,079 $7,825 $9,809 $100 $502 $2,405Recreation Facilities $25,783 $6,134 $2,453 $33 $598 $11,840 $1,173 Youth Services $67,913 $32,472 $19,619 $133 $1,178 $5,550 Community Services $29,211 $9,484 $9,809 $83 $1,043 $4,995 Ranger Program $45,423 $15,524 $19,619 $116 $733 $3,515 $1,760 Aquatics $29,775 $18,732 $2,453 $50 $1,043 $5,365 Golf Course $27,148 $10,438 $9,809 $100 $888 $2,590

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 114
Schedule 7.018
2023
Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp City Administration $3,900 $2,579 Community Services Group $1,950 $860 City Attorney $975 $2,150 City Clerk $488 $3,009 Finance $1,463 $7,308 Network ServicesInformation Services $5,882 $1,658 Human Resources $2,674 $4,974 Public Works Administration $2,139 $4,263 $13,058 $10,702 Facilities Maintenance $3,743 $4,974 Fleet $2,139 $1,184 CIP Project Engineering $9,626 $5,684 Transportation/Plan Engineering $1,658 City Council $8,021 $948 Economic Development $237 Natural Resource Protection $535 $948 Tourism and Bid Promotion $1,069 $474 Community PromotionOffice of DEI $535 Community Development Admin $2,139 $3,315 Commissions & CommitteesPlanning $535 $4,974 Engineering $538 $1,421 Building and Safety $11,765 $5,684 Housing Policy/Homelessness $535 Parks Maintenance $8,556 $8,052 Swim Center Maintenance $237 Urban Forest Services $4,278 $948 Streets Maintenance $8,021 $1,895 Traffic Signals & Lighting $535 $948 $6,529 Stormwater and Flood Control $470 Solid Waste Recycling $474 Recreation Administration $1,069 $2,369 Recreation Facilities $3,552 Youth Services $5,882 $3,079 Community Services $2,139 $1,658 Ranger Program $3,208 $948 Aquatics $2,132 Golf Course $2,139 $1,184

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 115
Schedule 7.018
2023
Total Network
Services &
Desktop Support
Enterprise Apps MDC Support Tablet Support Server Support Network Support Radios Telemetry Police Administration $99,796 $10,172 $15,940 $33 $1,043 $8,325 $2,933 Patrol $413,205 $70,421 $110,355 $88,654 $133 $12,141 $29,415 $41,656 Investigations $106,913 $21,909 $34,333 $27 $8,011 $7,955 $14,081 Police Support Services $169,088 $32,081 $50,273 $17 $4,439 $60,864 $4,106 Neighborhood Services $20,290 $4,225 $2,453 $6,080 $925 $3,520 Traffic Safety $35,716 $6,259 $9,809 $6,235 $5,179 $6,454 Fire Administration $84,353 $7,433 $9,809 $66 $733 $4,440 $2,933Emergency Response $375,856 $71,987 $112,807 $47,420 $199 $14,072 $45,509 $49,870 Hazard Prevention $54,620 $9,389 $14,714 $107 $10,752 $5,365 $6,454 Training Services $237 Fire Apparatus Service $9,664 $3,130 $4,905 $33 $290 Mobile Crisis Unit $1,598 $1,565 $33 Disaster Assistance $4,018 $1,565 $2,453 FD208 Tourism Bid Fund $4,281 $4,281 FD601 Water Fund $238,304 $51,470 $83,110 $463 $31,154 $33,670 $18,774 $1,343 FD602 Sewer Fund $253,781 $55,774 $82,496 $551 $34,513 $45,880 $8,804 $1,303 FD611 Parking Fund $156,633 $34,084 $39,776 $4,122 $33 $2,104 $45,879 $2,933 FD621Transit Fund $69,913 $4,695 $4,905 $50 $8,319 $5,179 $16,428 FD705 Whale Rock Fund $59,133 $6,417 $10,055 $66 $14,110 $5,734 $163 All Other $339,938 $13,534 $208 $96,030 $122,468 $1,173 Total $4,028,502 $823,987 $1,134,930 $140,196 $5,807 $415,270 $582,181 $213,510 $2,809

Page 421 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 116
Schedule 7.018
2023
Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp Police Administration $3,743 $12,552 $19,586 $21,404 $4,065 Patrol $43,851 $16,579 Investigations $14,439 $6,158 Police Support Services $5,348 $11,960 Neighborhood Services $2,139 $948 Traffic Safety $1,069 $711 Fire Administration $12,834 $7,578 $13,058 $21,404 $4,065 Emergency Response $18,716 $15,276 Hazard Prevention $6,418 $1,421 Training Services $237 Fire Apparatus Service $1,069 $237 Mobile Crisis UnitDisaster AssistanceFD208 Tourism Bid FundFD601 Water Fund $8,526 $9,794 FD602 Sewer Fund $11,369 $3,297 $9,794 FD611 Parking Fund $14,439 $13,263 FD621Transit Fund $14,439 $2,842 $13,056 FD705 Whale Rock Fund $1,184 $21,404 All Other $10,695 $4,500 $91,330 Total $245,677 $201,589 $3,297 $84,875 $74,914 $99,460

Page 422 of 924 ends

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

SCHEDULE 8.01

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.

Page 423 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Costs to be allocated
Detail page 118
Schedule 8.002
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 1011001 - City Administration $40,531 $10,513 $51,044 1011501 - City Attorney $14,464 $2,128 $16,592 1011021 - City Clerk $1,110 $189 $1,299 1012000 - Finance $21,561 $2,964 $24,525 1011101 - Network Services $61,117 $6,092 $67,209 1011103 - Information Services $12,606 $12,606 1012006 - Finance Support Services $1,123 $1,123 1012007 - Finance Non Departmental $250 $250 1013001 - Human Resources $41,816 $41,816 1013003 - Wellness Program $62 $62 1015005 - Facilities Maintenance $7,568 $7,568 8020000 - Insurance ISF Fund $21,843 $21,843 Total allocated additions: $140,391 $107,154 $247,545 $247,545 Total to be allocated $1,494,372 $107,154 $1,601,526

Page 424 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Schedule of costs to be
allocated by function
Detail page 119
Schedule 8.003
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 $140,391 $140,391 Functional Cost $1,494,372 $385,056 $595,481 $513,835 Reallocate Admin ($385,056) $206,698 $178,358 Allocable Costs $1,494,372 $802,179 $692,193 1st Allocation $1,494,372 $802,179 $692,193 Additions: 2ndOther $107,154 $107,154 Functional Cost $107,154 $107,154 Reallocate Admin ($107,154) $57,520 $49,634 Allocable Costs $107,154 $57,520 $49,634 2nd Allocation $107,154 $57,520 $49,634 Total allocated $1,601,526 $859,699 $741,827

Page 425 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Detail allocation of
Information Services
Detail page 120
Schedule 8.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedNetwork Services 244 5.548 % $44,505 $44,505 $44,505 Public Works Administration 485 11.028 % $88,462 $88,462 $7,255 $95,717 Community Development Admin 1,537 34.948 % $280,343 $280,343 $22,993 $303,336 FD601 Water Fund 280 6.367 % $51,071 $51,071 $4,189 $55,260 FD602 Sewer Fund 246 5.593 % $44,869 $44,869 $3,680 $48,549 Fire Administration 191 4.343 % $34,838 $34,838 $2,857 $37,695 Police Administration 509 11.573 % $92,840 $92,840 $7,614 $100,454 Recreation Administration 96 2.183 % $17,510 $17,510 $1,436 $18,946 City Administration 257 5.844 % $46,876 $46,876 $46,876 City Attorney 52 1.182 % $9,485 $9,485 $9,485 Stormwater and Flood Control 128 2.910 % $23,347 $23,347 $1,915 $25,262 FD705 Whale Rock Fund 162 3.683 % $29,548 $29,548 $2,423 $31,971 FD621Transit Fund 15 0.341 % $2,736 $2,736 $224 $2,960 FD611 Parking Fund 99 2.251 % $18,057 $18,057 $1,481 $19,538 All Other 97 2.206 % $17,692 $17,692 $1,453 $19,145 Total 4,398 100.000 % $802,179 $802,179 $57,520 $859,699 (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:

Page 426 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Detail allocation of
Enterprise Apps
Detail page 121
Schedule 8.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.643 % $4,449 $4,449 $358 $4,807 Facilities Maintenance 500 1.071 % $7,415 $7,415 $597 $8,012 Streets Maintenance 1,600 3.428 % $23,728 $23,728 $1,910 $25,638 Stormwater and Flood Control 635 1.360 % $9,417 $9,417 $758 $10,175 Traffic Signals & Lighting 200 0.428 % $2,966 $2,966 $239 $3,205 Transportation/Plan Engineering 600 1.285 % $8,898 $8,898 $716 $9,614 Recreation Administration 400 0.857 % $5,932 $5,932 $478 $6,410 Recreation Facilities 100 0.214 % $1,483 $1,483 $119 $1,602 Youth Services 800 1.714 % $11,864 $11,864 $955 $12,819 Community Services 400 0.857 % $5,932 $5,932 $478 $6,410 Ranger Program 800 1.714 % $11,864 $11,864 $955 $12,819 Aquatics 100 0.214 % $1,483 $1,483 $119 $1,602 Golf Course 400 0.857 % $5,932 $5,932 $478 $6,410 Police Administration 650 1.393 % $9,640 $9,640 $776 $10,416 Patrol 4,500 9.641 % $66,735 $66,735 $5,373 $72,108 Investigations 1,400 2.999 % $20,762 $20,762 $1,672 $22,434 Police Support Services 2,050 4.392 % $30,402 $30,402 $2,448 $32,850 Neighborhood Services 100 0.214 % $1,483 $1,483 $119 $1,602 Traffic Safety 400 0.857 % $5,932 $5,932 $478 $6,410 Fire Administration 400 0.857 % $5,932 $5,932 $478 $6,410 Emergency Response 4,600 9.855 % $68,218 $68,218 $5,492 $73,710 Hazard Prevention 600 1.285 % $8,898 $8,898 $716 $9,614 FD601 Water Fund 3,389 7.261 % $50,259 $50,259 $4,046 $54,305 FD621Transit Fund 200 0.428 % $2,966 $2,966 $239 $3,205 City Administration 600 1.285 % $8,898 $8,898 $8,898 Economic Development 100 0.214 % $1,483 $1,483 $119 $1,602 Natural Resource Protection 300 0.643 % $4,449 $4,449 $358 $4,807Community Promotion 25 0.054 % $371 $371 $30 $401 City Attorney 600 1.285 % $8,898 $8,898 $8,898 City Clerk 450 0.964 % $6,674 $6,674 $6,674 Finance 1,500 3.214 % $22,245 $22,245 $22,245 Network Services 855 1.832 % $12,680 $12,680 $12,680 Information Services 850 1.821 % $12,606 $12,606 $12,606 Human Resources 1,000 2.142 % $14,830 $14,830 $1,194 $16,024 Community Development Admin 500 1.071 % $7,415 $7,415 $597 $8,012Building and Safety 1,550 3.321 % $22,987 $22,987 $1,851 $24,838 Public Works Administration 700 1.500 % $10,381 $10,381 $836 $11,217 Parks Maintenance 1,300 2.785 % $19,279 $19,279 $1,552 $20,831 Swim Center Maintenance 100 0.214 % $1,483 $1,483 $119 $1,602 Fire Apparatus Service 200 0.428 % $2,966 $2,966 $239 $3,205 Fleet 500 1.071 % $7,415 $7,415 $597 $8,012

Page 427 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Detail allocation of
Enterprise Apps
Detail page 122
Schedule 8.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 1,622 3.475 % $24,054 $24,054 $1,937 $25,991 CIP Project Engineering 1,800 3.856 % $26,694 $26,694 $2,149 $28,843 Planning 1,000 2.142 % $14,830 $14,830 $1,194 $16,024 City Council 500 1.071 % $7,415 $7,415 $597 $8,012 Community Services Group 250 0.536 % $3,708 $3,708 $3,708 Housing Policy/Homelessness 400 0.857 % $5,932 $5,932 $478 $6,410Solid Waste Recycling 200 0.428 % $2,966 $2,966 $239 $3,205 Office of DEI 100 0.214 % $1,483 $1,483 $119 $1,602 Engineering 500 1.071 % $7,415 $7,415 $597 $8,012 FD705 Whale Rock Fund 410 0.878 % $6,080 $6,080 $490 $6,570 FD602 Sewer Fund 3,364 7.207 % $49,888 $49,888 $4,017 $53,905 Disaster Assistance 100 0.214 % $1,483 $1,483 $119 $1,602 FD208 Tourism Bid Fund 175 0.383 % $2,595 $2,595 $209 $2,804 Total 46,675 100.000 % $692,193 $692,193 $49,634 $741,827 (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:

Page 428 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Departmental Cost
Allocation Summary
Detail page 123
Schedule 8.006
2023
Total Information Services Enterprise Apps
City Administration $55,774 $46,876 $8,898 Community Services Group $3,708 $3,708 City Attorney $18,383 $9,485 $8,898 City Clerk $6,674 $6,674 Finance $22,245 $22,245 Network Services $57,185 $44,505 $12,680 Information Services $12,606 $12,606 Human Resources $16,024 $16,024 Public Works Administration $106,934 $95,717 $11,217 Facilities Maintenance $8,012 $8,012 Fleet $8,012 $8,012 CIP Project Engineering $28,843 $28,843 Transportation/Plan Engineering $9,614 $9,614 City Council $8,012 $8,012 Economic Development $1,602 $1,602 Natural Resource Protection $4,807 $4,807 Community Promotion $401 $401 Office of DEI $1,602 $1,602 Community Development Admin $311,348 $303,336 $8,012 Planning $16,024 $16,024 Engineering $8,012 $8,012 Building and Safety $24,838 $24,838 Housing Policy/Homelessness $6,410 $6,410 Parks Maintenance $20,831 $20,831 Swim Center Maintenance $1,602 $1,602 Urban Forest Services $4,807 $4,807 Streets Maintenance $25,638 $25,638 Traffic Signals & Lighting $3,205 $3,205 Stormwater and Flood Control $35,437 $25,262 $10,175 Solid Waste Recycling $3,205 $3,205 Recreation Administration $25,356 $18,946 $6,410 Recreation Facilities $1,602 $1,602 Youth Services $12,819 $12,819 Community Services $6,410 $6,410 Ranger Program $12,819 $12,819 Aquatics $1,602 $1,602 Golf Course $6,410 $6,410 Police Administration $110,870 $100,454 $10,416 Patrol $72,108 $72,108 Investigations $22,434 $22,434 Police Support Services $32,850 $32,850

Page 429 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Departmental Cost
Allocation Summary
Detail page 124
Schedule 8.006
2023
Total Information Services Enterprise Apps
Neighborhood Services $1,602 $1,602 Traffic Safety $6,410 $6,410 Fire Administration $44,105 $37,695 $6,410 Emergency Response $73,710 $73,710 Hazard Prevention $9,614 $9,614 Fire Apparatus Service $3,205 $3,205 Disaster Assistance $1,602 $1,602 FD208 Tourism Bid Fund $2,804 $2,804 FD601 Water Fund $109,565 $55,260 $54,305 FD602 Sewer Fund $102,454 $48,549 $53,905 FD611 Parking Fund $45,529 $19,538 $25,991 FD621Transit Fund $6,165 $2,960 $3,205 FD705 Whale Rock Fund $38,541 $31,971 $6,570 All Other $19,145 $19,145 Total $1,601,526 $859,699 $741,827

Page 430 of 924 ends

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

SCHEDULE 9.01

FINANCE SUPPORT SERVICES

NATURE AND EXTENT OF SERVICE
The Finance Support Services division is responsible for administering and accounting for indirect costs 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.

Page 431 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Costs to be allocated
Detail page 126
Schedule 9.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $90,179 $90,179 Allocated additions: 1011001 - City Administration $999 $259 $1,258 1011501 - City Attorney $961 $141 $1,102 1012000 - Finance $5,024 $646 $5,670 1012007 - Finance Non Departmental $484 $484 8020000 - Insurance ISF Fund $4,939 $4,939 Total allocated additions: $6,984 $6,469 $13,453 $13,453 Total to be allocated $97,163 $6,469 $103,632

Page 432 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Schedule of costs to be
allocated by function
Detail page 127
Schedule 9.003
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 $6,984 $6,984 Functional Cost $97,163 $6,984 $90,179 Reallocate Admin ($6,984) $6,984 Allocable Costs $97,163 $97,163 1st Allocation $97,163 $97,163 Additions: 2ndOther $6,469 $6,469 Functional Cost $6,469 $6,469 Reallocate Admin ($6,469) $6,469 Allocable Costs $6,469 $6,469 2nd Allocation $6,469 $6,469 Total allocated $103,632 $103,632

Page 433 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Detail allocation of
General Support Services
Detail page 128
Schedule 9.004
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 $14 $208 Cultural Activities 348,269 0.297 % $288 $288 $21 $309 Economic Development 1,032,915 0.880 % $855 $855 $63 $918 Natural Resource Protection 983,010 0.837 % $813 $813 $60 $873 Community Promotion 421,838 0.359 % $349 $349 $26 $375 City Attorney 1,424,496 1.213 % $1,179 $1,179 $1,179 City Clerk 666,756 0.568 % $552 $552 $552 Finance 2,376,210 2.023 % $1,966 $1,966 $1,966 Network Services 3,512,394 2.991 % $2,906 $2,906 $2,906 Human Resources 2,103,351 1.791 % $1,740 $1,740 $128 $1,868 Insurance ISF Fund 5,710,479 4.863 % $4,725 $4,725 $349 $5,074 Wellness Program 3,201 0.003 % $3 $3 $3 Community Development Admin 840,891 0.716 % $696 $696 $51 $747 Commissions & Committees 14,819 0.013 % $12 $12 $1 $13 Planning 1,594,072 1.357 % $1,319 $1,319 $97 $1,416 Building and Safety 2,895,572 2.466 % $2,396 $2,396 $177 $2,573 Public Works Administration 1,402,863 1.195 % $1,161 $1,161 $86 $1,247 Parks Maintenance 3,571,500 3.041 % $2,955 $2,955 $218 $3,173 Swim Center Maintenance 672,335 0.573 % $556 $556 $41 $597 Urban Forest Services 339,617 0.289 % $281 $281 $21 $302 Facilities Maintenance 1,430,582 1.218 % $1,184 $1,184 $87 $1,271Streets Maintenance 2,212,230 1.884 % $1,830 $1,830 $135 $1,965 Stormwater and Flood Control 1,077,395 0.917 % $891 $891 $66 $957Traffic Signals & Lighting 556,237 0.474 % $460 $460 $34 $494 Fleet 1,421,074 1.210 % $1,176 $1,176 $87 $1,263 City Administration 1,502,421 1.279 % $1,243 $1,243 $1,243 Transportation/Plan Engineering 1,187,300 1.011 % $982 $982 $73 $1,055 Recreation Administration 844,713 0.719 % $699 $699 $52 $751 Recreation Facilities 326,162 0.278 % $270 $270 $20 $290 Youth Services 1,185,547 1.010 % $981 $981 $72 $1,053 Ranger Program 786,460 0.670 % $651 $651 $48 $699 Aquatics 620,772 0.529 % $514 $514 $38 $552 Police Administration 2,152,330 1.833 % $1,781 $1,781 $131 $1,912Patrol 11,984,965 10.206 % $9,916 $9,916 $732 $10,648 Investigations 2,885,594 2.457 % $2,387 $2,387 $176 $2,563 Neighborhood Services 282,511 0.241 % $234 $234 $17 $251 Traffic Safety 989,039 0.842 % $818 $818 $60 $878 Fire Administration 1,060,873 0.903 % $878 $878 $65 $943 Emergency Response 12,350,737 10.517 % $10,219 $10,219 $755 $10,974 Hazard Prevention 938,914 0.800 % $777 $777 $57 $834 Training Services 129,620 0.110 % $107 $107 $8 $115

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Detail allocation of
General Support Services
Detail page 129
Schedule 9.004
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 % $6,354 $6,354 $469 $6,823 FD611 Parking Fund 3,253,276 2.770 % $2,692 $2,692 $199 $2,891 FD602 Sewer Fund 8,195,482 6.979 % $6,781 $6,781 $501 $7,282 Golf Course 724,556 0.617 % $599 $599 $44 $643 FD705 Whale Rock Fund 1,233,383 1.050 % $1,020 $1,020 $75 $1,095 Information Services 1,357,744 1.156 % $1,123 $1,123 $1,123 FD208 Tourism Bid Fund 1,904,368 1.622 % $1,576 $1,576 $116 $1,692 FD621Transit Fund 1,170,299 0.997 % $968 $968 $71 $1,039 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 % $2,584 $2,584 $191 $2,775 Community Services 601,789 0.512 % $498 $498 $37 $535 FD711 Hazardous Mat Task Force Fund 56,375 0.048 % $47 $47 $3 $50CIP Project Engineering 2,683,531 2.285 % $2,220 $2,220 $164 $2,384 Community Services Group 703,825 0.599 % $582 $582 $582 Solid Waste Recycling 260,715 0.222 % $216 $216 $16 $232 Finance Non Departmental 283,739 0.242 % $235 $235 $17 $252 Office of DEI 988,355 0.842 % $818 $818 $60 $878 Engineering 930,742 0.793 % $770 $770 $57 $827 Housing Policy/Homelessness 1,104,545 0.941 % $914 $914 $67 $981 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 % $1,008 $1,008 $74 $1,082 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 % $366 $366 $27 $393 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 % $1,404 $1,404 $107 $1,511 Total 117,435,688 100.000 % $97,163 $97,163 $6,469 $103,632 (A) Alloc basis: Total Operating Expenditures by Department/Division

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Detail allocation of
General Support Services
Detail page 130
Schedule 9.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedSource:

Page 436 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Departmental Cost
Allocation Summary
Detail page 131
Schedule 9.005
2023
Total General Support Services
City Administration $1,243 $1,243 Community Services Group $582 $582 City Attorney $1,179 $1,179 City Clerk $552 $552 Finance $1,966 $1,966 Network Services $2,906 $2,906 Information Services $1,123 $1,123 Finance Non Departmental $252 $252 Human Resources $1,868 $1,868 Wellness Program $3 $3 Public Works Administration $1,247 $1,247 Facilities Maintenance $1,271 $1,271 Fleet $1,263 $1,263 CIP Project Engineering $2,384 $2,384 Transportation/Plan Engineering $1,055 $1,055 Insurance ISF Fund $5,074 $5,074 City Council $208 $208 Cultural Activities $309 $309 Economic Development $918 $918 Natural Resource Protection $873 $873 Community Promotion $375 $375 Office of DEI $878 $878 Community Development Admin $747 $747 Commissions & Committees $13 $13 Planning $1,416 $1,416 Engineering $827 $827 Building and Safety $2,573 $2,573 Housing Policy/Homelessness $981 $981 Parks Maintenance $3,173 $3,173 Swim Center Maintenance $597 $597 Urban Forest Services $302 $302 Streets Maintenance $1,965 $1,965 Traffic Signals & Lighting $494 $494 Stormwater and Flood Control $957 $957 Water Resource RecoverySolid Waste Recycling $232 $232 Recreation Administration $751 $751 Recreation Facilities $290 $290 Youth Services $1,053 $1,053 Community Services $535 $535

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Departmental Cost
Allocation Summary
Detail page 132
Schedule 9.005
2023
Total General Support Services
Ranger Program $699 $699 Aquatics $552 $552 Golf Course $643 $643 Jack House $4 $4 Police Administration $1,912 $1,912 Patrol $10,648 $10,648 Investigations $2,563 $2,563 Police Support Services $2,775 $2,775 Neighborhood Services $251 $251 Traffic Safety $878 $878 Fire Administration $943 $943 Emergency Response $10,974 $10,974 Hazard Prevention $834 $834 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 $1,692 $1,692 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 $393 $393 FD504 LOVR Impact Fee Fund $102 $102 FD505 Affordable Housing Fund $1,511 $1,511 FD601 Water Fund $6,823 $6,823 FD602 Sewer Fund $7,282 $7,282 FD611 Parking Fund $2,891 $2,891 FD621Transit Fund $1,039 $1,039 FD701 General Agency Fund $1,082 $1,082 FD705 Whale Rock Fund $1,095 $1,095 FD711 Hazardous Mat Task Force Fund $50 $50 FD712 City Of SLO PEG Fund $40 $40 FD713 SLCUSD PEG Fund $83 $83 FD715 Boysen Ranch Conserv Easemt Fund $5 $5 Total $103,632 $103,632

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

SCHEDULE 10.01

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.

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Non Departmental
Costs to be allocated
Detail page 134
Schedule 10.002
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 $3,143 $815 $3,958 1011501 - City Attorney $3,023 $445 $3,468 1012000 - Finance $4,763 $710 $5,473 1012006 - Finance Support Services $235 $17 $252 8020000 - Insurance ISF Fund $12,173 $12,173 Total allocated additions: $11,164 $14,160 $25,324 $25,324 Total to be allocated $193,194 $14,160 $207,354

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Non Departmental
Schedule of costs to be
allocated by function
Detail page 135
Schedule 10.003
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 $11,164 $11,164 Functional Cost $193,194 $11,164 $182,030 Reallocate Admin ($11,164) $11,164 Allocable Costs $193,194 $193,194 1st Allocation $193,194 $193,194 Additions: 2ndOther $14,160 $14,160 Functional Cost $14,160 $14,160 Reallocate Admin ($14,160) $14,160 Allocable Costs $14,160 $14,160 2nd Allocation $14,160 $14,160 Total allocated $207,354 $207,354

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 136
Schedule 10.004
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 $17 $232 Economic Development 812,262 2.255 % $4,356 $4,356 $354 $4,710 Natural Resource Protection 266,214 0.739 % $1,428 $1,428 $116 $1,544 Community Promotion 377,056 1.047 % $2,022 $2,022 $164 $2,186 City Attorney 286,577 0.796 % $1,537 $1,537 $1,537 City Clerk 174,452 0.484 % $936 $936 $936 Finance 411,056 1.141 % $2,205 $2,205 $2,205 Network Services 2,158,515 5.992 % $11,577 $11,577 $11,577 Information Services 46,646 0.129 % $250 $250 $250 Human Resources 698,539 1.939 % $3,746 $3,746 $304 $4,050 Community Development Admin 173,129 0.481 % $929 $929 $75 $1,004 Commissions & Committees 4,735 0.013 % $25 $25 $2 $27 Planning 296,679 0.824 % $1,591 $1,591 $129 $1,720 Public Works Administration 119,717 0.332 % $642 $642 $52 $694 Parks Maintenance 2,110,602 5.859 % $11,320 $11,320 $919 $12,239 Swim Center Maintenance 529,698 1.470 % $2,841 $2,841 $231 $3,072Urban Forest Services 149,745 0.416 % $803 $803 $65 $868 Facilities Maintenance 783,400 2.175 % $4,202 $4,202 $341 $4,543 Streets Maintenance 955,154 2.652 % $5,123 $5,123 $416 $5,539 Traffic Signals & Lighting 296,478 0.823 % $1,590 $1,590 $129 $1,719 Fleet 897,880 2.493 % $4,816 $4,816 $391 $5,207 City Administration 213,358 0.592 % $1,144 $1,144 $1,144 Transportation/Plan Engineering 176,894 0.491 % $949 $949 $77 $1,026 Recreation Administration 86,190 0.239 % $462 $462 $38 $500 Recreation Facilities 55,201 0.153 % $296 $296 $24 $320 Youth Services 161,220 0.448 % $865 $865 $70 $935 Community Services 155,320 0.431 % $833 $833 $68 $901 Aquatics 88,161 0.245 % $473 $473 $38 $511 Golf Course 242,671 0.674 % $1,302 $1,302 $106 $1,408 Police Administration 951,147 2.640 % $5,101 $5,101 $414 $5,515 Patrol 170,709 0.474 % $916 $916 $74 $990 Investigations 102,868 0.286 % $552 $552 $45 $597 Police Support Services 166,078 0.461 % $891 $891 $72 $963 Neighborhood Services 39,042 0.108 % $209 $209 $17 $226 Traffic Safety 27,351 0.076 % $147 $147 $12 $159 Fire Administration 217,063 0.603 % $1,164 $1,164 $94 $1,258 Emergency Response 146,507 0.407 % $786 $786 $64 $850 Fire Apparatus Service 220,011 0.611 % $1,180 $1,180 $96 $1,276 Hazard Prevention 85,849 0.238 % $460 $460 $37 $497 Training Services 129,620 0.360 % $695 $695 $56 $751 Disaster Assistance 20,019 0.056 % $107 $107 $9 $116

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 137
Schedule 10.004
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 % $9,225 $9,225 $749 $9,974 FD611 Parking Fund 1,563,224 4.340 % $8,384 $8,384 $681 $9,065 FD602 Sewer Fund 3,229,062 8.964 % $17,318 $17,318 $1,406 $18,724FD621Transit Fund 974,320 2.705 % $5,226 $5,226 $424 $5,650 FD705 Whale Rock Fund 568,828 1.579 % $3,051 $3,051 $248 $3,299 FD711 Hazardous Mat Task Force Fund 46,211 0.128 % $248 $248 $20 $268 CIP Project Engineering 109,445 0.304 % $587 $587 $48 $635 Solid Waste Recycling 44,896 0.125 % $241 $241 $20 $261 Community Services Group 115,198 0.320 % $618 $618 $618 Building and Safety 911,580 2.531 % $4,889 $4,889 $397 $5,286 Stormwater and Flood Control 238,293 0.662 % $1,278 $1,278 $104 $1,382 FD206 Law Enforcement Grant Fund 20,203 0.056 % $108 $108 $9 $117FD601 Water Fund 2,610,669 7.247 % $14,002 $14,002 $1,137 $15,139Insurance ISF Fund 2,865,566 7.955 % $15,369 $15,369 $1,248 $16,617 Office of DEI 718,456 1.994 % $3,853 $3,853 $313 $4,166 Engineering 45,134 0.125 % $242 $242 $20 $262 Housing Policy/Homelessness 471,850 1.310 % $2,531 $2,531 $205 $2,736 Mobile Crisis Unit 99,532 0.276 % $534 $534 $43 $577 Cultural Activities 348,269 0.967 % $1,868 $1,868 $152 $2,020 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 % $359 $359 $29 $388 Fire Station 29,180 0.081 % $156 $156 $13 $169 FD202 Downtown Bid Fund 271,977 0.755 % $1,459 $1,459 $118 $1,577FD212 San Luis Ranch CFD 8,398 0.023 % $45 $45 $4 $49 FD406 Public Safety Equip Replacement Fund 442,726 1.229 % $2,374 $2,374 $193 $2,567 FD701 General Agency Fund 1,217,765 3.381 % $6,531 $6,531 $530 $7,061 FD712 City Of SLO PEG Fund 44,188 0.123 % $237 $237 $19 $256 FD713 SLCUSD PEG Fund 92,697 0.257 % $497 $497 $40 $537 FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.018 % $35 $35 $3 $38 Ranger Program 68,110 0.189 % $365 $365 $30 $395 Orcutt Area Specific Plan 109,740 0.305 % $589 $589 $48 $637 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 % $615 $615 $50 $665 FD505 Affordable Housing Fund 1,700,000 4.718 % $9,114 $9,114 $738 $9,852 Total 36,021,908 100.000 % $193,194 $193,194 $14,160 $207,354 (A) Alloc basis: Operating Services and Supply Expenditures by Fund/Department/Division

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 138
Schedule 10.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedSource:

Page 444 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Non Departmental
Departmental Cost
Allocation Summary
Detail page 139
Schedule 10.005
2023
Total Non Departmental
City Administration $1,144 $1,144 Community Services Group $618 $618 City Attorney $1,537 $1,537 City Clerk $936 $936 Finance $2,205 $2,205 Network Services $11,577 $11,577 Information Services $250 $250 Finance Support Services $484 $484 Human Resources $4,050 $4,050 Wellness Program $18 $18 Public Works Administration $694 $694 Facilities Maintenance $4,543 $4,543 Fleet $5,207 $5,207 CIP Project Engineering $635 $635 Transportation/Plan Engineering $1,026 $1,026 Insurance ISF Fund $16,617 $16,617 City Council $232 $232 Cultural Activities $2,020 $2,020 Economic Development $4,710 $4,710 Natural Resource Protection $1,544 $1,544 Community Promotion $2,186 $2,186 Office of DEI $4,166 $4,166 Community Development Admin $1,004 $1,004 Commissions & Committees $27 $27 Planning $1,720 $1,720 Engineering $262 $262 Building and Safety $5,286 $5,286 Housing Policy/Homelessness $2,736 $2,736 Parks Maintenance $12,239 $12,239 Swim Center Maintenance $3,072 $3,072 Urban Forest Services $868 $868 Streets Maintenance $5,539 $5,539 Traffic Signals & Lighting $1,719 $1,719 Stormwater and Flood Control $1,382 $1,382 Solid Waste Recycling $261 $261 Recreation Administration $500 $500 Recreation Facilities $320 $320 Youth Services $935 $935 Community Services $901 $901 Ranger Program $395 $395 Aquatics $511 $511

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Non Departmental
Departmental Cost
Allocation Summary
Detail page 140
Schedule 10.005
2023
Total Non Departmental
Golf Course $1,408 $1,408 Jack House $29 $29 Police Administration $5,515 $5,515 Patrol $990 $990 Investigations $597 $597 Police Support Services $963 $963 Neighborhood Services $226 $226 Traffic Safety $159 $159 Fire Administration $1,258 $1,258 Emergency Response $850 $850 Hazard Prevention $497 $497 Training Services $751 $751 Recruit Academy $388 $388 Fire Apparatus Service $1,276 $1,276 Fire Station $169 $169 Mobile Crisis Unit $577 $577 Disaster Assistance $116 $116 Orcutt Area Specific Plan $637 $637 FD202 Downtown Bid Fund $1,577 $1,577 FD206 Law Enforcement Grant Fund $117 $117 FD208 Tourism Bid Fund $9,974 $9,974 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 $2,567 $2,567 FD504 LOVR Impact Fee Fund $665 $665 FD505 Affordable Housing Fund $9,852 $9,852 FD601 Water Fund $15,139 $15,139 FD602 Sewer Fund $18,724 $18,724 FD611 Parking Fund $9,065 $9,065 FD621Transit Fund $5,650 $5,650 FD701 General Agency Fund $7,061 $7,061 FD705 Whale Rock Fund $3,299 $3,299 FD711 Hazardous Mat Task Force Fund $268 $268 FD712 City Of SLO PEG Fund $256 $256 FD713 SLCUSD PEG Fund $537 $537 FD715 Boysen Ranch Conserv Easemt Fund $38 $38 Total $207,354 $207,354

Page 446 of 924 ends

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

SCHEDULE 11.01

HUMAN RESOURCES

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

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

Page 447 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human Resources
Costs to be allocated
Detail page 142
Schedule 11.002
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: 1011001 - City Administration $23,301 $6,044 $29,345 1011501 - City Attorney $22,407 $3,296 $25,703 1011021 - City Clerk $18,475 $4,952 $23,427 1012000 - Finance $39,765 $5,448 $45,213 1011101 - Network Services $53,926 $5,435 $59,361 1011103 - Information Services $14,830 $1,194 $16,024 1012006 - Finance Support Services $1,740 $128 $1,868 1012007 - Finance Non Departmental $3,746 $304 $4,050 1013003 - Wellness Program $73 $73 1015005 - Facilities Maintenance $25,112 $25,112 8020000 - Insurance ISF Fund $60,952 $60,952 Total allocated additions: $178,190 $112,938 $291,128 $291,128 Departmental cost adjustments: RENT EXP $120,452 Total departmental cost adjustments: $120,452 $120,452 Total to be allocated $2,298,903 $112,938 $2,411,841

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human Resources
Schedule of costs to be
allocated by function
Detail page 143
Schedule 11.003
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 $178,190 $178,190 Functional Cost $2,298,903 $2,247,018 $35,333 $16,552 Allocable Costs $2,298,903 $2,247,018 $35,333 $16,552 1st Allocation $2,298,903 $2,247,018 $35,333 $16,552 Additions: 2ndOther $112,938 $112,938 Functional Cost $112,938 $112,938 Allocable Costs $112,938 $112,938 2nd Allocation $112,938 $112,938 Total allocated $2,411,841 $2,359,956 $35,333 $16,552

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human ResourcesDetail allocation ofHuman Resources
Detail page 144
Schedule 11.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.657 % $14,759 $14,759 $835 $15,594 Facilities Maintenance 500 1.095 % $24,598 $24,598 $1,392 $25,990Streets Maintenance 1,600 3.503 % $78,713 $78,713 $4,454 $83,167 Stormwater and Flood Control 635 1.390 % $31,239 $31,239 $1,768 $33,007 Traffic Signals & Lighting 200 0.438 % $9,839 $9,839 $557 $10,396Transportation/Plan Engineering 600 1.314 % $29,517 $29,517 $1,670 $31,187 Recreation Administration 400 0.876 % $19,678 $19,678 $1,114 $20,792 Recreation Facilities 100 0.219 % $4,920 $4,920 $278 $5,198 Youth Services 800 1.752 % $39,357 $39,357 $2,227 $41,584 Community Services 400 0.876 % $19,678 $19,678 $1,114 $20,792 Ranger Program 800 1.752 % $39,357 $39,357 $2,227 $41,584 Aquatics 100 0.219 % $4,920 $4,920 $278 $5,198 Golf Course 400 0.876 % $19,678 $19,678 $1,114 $20,792 Police Administration 650 1.423 % $31,977 $31,977 $1,809 $33,786 Patrol 4,500 9.852 % $221,381 $221,381 $12,527 $233,908 Investigations 1,400 3.065 % $68,874 $68,874 $3,897 $72,771 Police Support Services 2,050 4.488 % $100,851 $100,851 $5,707 $106,558 Neighborhood Services 100 0.219 % $4,920 $4,920 $278 $5,198 Traffic Safety 400 0.876 % $19,678 $19,678 $1,114 $20,792 Fire Administration 400 0.876 % $19,678 $19,678 $1,114 $20,792 Emergency Response 4,600 10.071 % $226,301 $226,301 $12,805 $239,106 Hazard Prevention 600 1.314 % $29,517 $29,517 $1,670 $31,187 FD601 Water Fund 3,389 7.420 % $166,725 $166,725 $9,434 $176,159 FD621Transit Fund 200 0.438 % $9,839 $9,839 $557 $10,396 City Administration 600 1.314 % $29,517 $29,517 $29,517 Economic Development 100 0.219 % $4,920 $4,920 $278 $5,198 Natural Resource Protection 300 0.657 % $14,759 $14,759 $835 $15,594 Community Promotion 25 0.055 % $1,230 $1,230 $70 $1,300 City Attorney 600 1.314 % $29,517 $29,517 $29,517 City Clerk 450 0.985 % $22,138 $22,138 $22,138 Finance 1,500 3.284 % $73,794 $73,794 $73,794 Network Services 855 1.872 % $42,062 $42,062 $42,062 Information Services 850 1.861 % $41,816 $41,816 $41,816 Community Development Admin 500 1.095 % $24,598 $24,598 $1,392 $25,990 Building and Safety 1,550 3.394 % $76,253 $76,253 $4,315 $80,568 Public Works Administration 700 1.533 % $34,437 $34,437 $1,949 $36,386 Parks Maintenance 1,300 2.846 % $63,955 $63,955 $3,619 $67,574 Swim Center Maintenance 100 0.219 % $4,920 $4,920 $278 $5,198 Fire Apparatus Service 200 0.438 % $9,839 $9,839 $557 $10,396 Fleet 500 1.095 % $24,598 $24,598 $1,392 $25,990 FD611 Parking Fund 1,622 3.551 % $79,796 $79,796 $4,515 $84,311

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human ResourcesDetail allocation ofHuman Resources
Detail page 145
Schedule 11.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCIP Project Engineering 1,800 3.941 % $88,552 $88,552 $5,011 $93,563 Planning 1,000 2.189 % $49,196 $49,196 $2,784 $51,980 City Council 500 1.095 % $24,598 $24,598 $1,392 $25,990 Community Services Group 250 0.547 % $12,299 $12,299 $12,299 Housing Policy/Homelessness 400 0.876 % $19,678 $19,678 $1,114 $20,792 Solid Waste Recycling 200 0.438 % $9,839 $9,839 $557 $10,396 Office of DEI 100 0.219 % $4,920 $4,920 $278 $5,198 Engineering 500 1.095 % $24,598 $24,598 $1,392 $25,990 FD705 Whale Rock Fund 410 0.898 % $20,170 $20,170 $1,141 $21,311 FD602 Sewer Fund 3,364 7.365 % $165,495 $165,495 $9,365 $174,860 Disaster Assistance 100 0.219 % $4,920 $4,920 $278 $5,198 FD208 Tourism Bid Fund 175 0.377 % $8,610 $8,610 $486 $9,096 Total 45,675 100.000 % $2,247,018 $2,247,018 $112,938 $2,359,956 (A) Alloc basis: Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human ResourcesDetail allocation of
Other Direct Exp
Detail page 146
Schedule 11.005
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:

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human ResourcesDetail allocation of
Tiution Reimbursement
Detail page 147
Schedule 11.006
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:

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human ResourcesDepartmental Cost
Allocation Summary
Detail page 148
Schedule 11.007
2023
Total Human Resources Other Direct Exp Tiution Reimbursement City Administration $56,517 $29,517 $27,000 Community Services Group $12,299 $12,299 City Attorney $29,517 $29,517 City Clerk $22,138 $22,138 Finance $82,127 $73,794 $8,333 Network Services $43,426 $42,062 $1,364 Information Services $41,816 $41,816 Public Works Administration $36,386 $36,386 Facilities Maintenance $25,990 $25,990 Fleet $25,990 $25,990 CIP Project Engineering $94,013 $93,563 $450 Transportation/Plan Engineering $31,187 $31,187 City Council $25,990 $25,990 Economic Development $5,198 $5,198 Natural Resource Protection $15,594 $15,594 Community Promotion $1,300 $1,300 Office of DEI $5,198 $5,198 Community Development Admin $25,990 $25,990 Planning $51,980 $51,980 Engineering $25,990 $25,990 Building and Safety $82,068 $80,568 $1,500 Housing Policy/Homelessness $20,792 $20,792 Parks Maintenance $67,574 $67,574 Swim Center Maintenance $5,198 $5,198 Urban Forest Services $15,594 $15,594 Streets Maintenance $83,167 $83,167 Traffic Signals & Lighting $10,396 $10,396 Stormwater and Flood Control $33,007 $33,007 Solid Waste Recycling $10,396 $10,396 Recreation Administration $20,792 $20,792 Recreation Facilities $5,198 $5,198 Youth Services $41,584 $41,584 Community Services $20,792 $20,792 Ranger Program $41,584 $41,584 Aquatics $5,198 $5,198 Golf Course $20,792 $20,792 Police Administration $35,286 $33,786 $1,500 Patrol $237,865 $233,908 $3,957 Investigations $74,271 $72,771 $1,500 Police Support Services $106,558 $106,558

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human ResourcesDepartmental Cost
Allocation Summary
Detail page 149
Schedule 11.007
2023
Total Human Resources Other Direct Exp Tiution Reimbursement Neighborhood Services $5,198 $5,198 Traffic Safety $20,792 $20,792 Fire Administration $20,792 $20,792 Emergency Response $243,887 $239,106 $4,781 Hazard Prevention $31,187 $31,187 Fire Apparatus Service $10,396 $10,396 Disaster Assistance $5,198 $5,198 FD208 Tourism Bid Fund $9,096 $9,096 FD601 Water Fund $176,909 $176,159 $750 FD602 Sewer Fund $175,610 $174,860 $750 FD611 Parking Fund $84,311 $84,311 FD621Transit Fund $10,396 $10,396 FD705 Whale Rock Fund $21,311 $21,311 Total $2,411,841 $2,359,956 $35,333 $16,552

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

SCHEDULE 12.01

WELLNESS PROGRAM

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

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

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Costs to be allocated
Detail page 151
Schedule 12.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $3,201 $3,201 Allocated additions: 1011001 - City Administration $35 $9 $44 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 $21,200 $21,200 8020000 - Insurance ISF Fund $175 $175 Total allocated additions: $205 $21,406 $21,611 $21,611 Total to be allocated $3,406 $21,406 $24,812

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Schedule of costs to be
allocated by function
Detail page 152
Schedule 12.003
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 $205 $205 Functional Cost $3,406 $205 $3,201 Reallocate Admin ($205) $205 Allocable Costs $3,406 $3,406 1st Allocation $3,406 $3,406 Additions: 2ndOther $21,406 $21,406 Functional Cost $21,406 $21,406 Reallocate Admin ($21,406) $21,406 Allocable Costs $21,406 $21,406 2nd Allocation $21,406 $21,406 Total allocated $24,812 $24,812

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Detail allocation of
Wellness Program
Detail page 153
Schedule 12.004
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 $158 $180 Facilities Maintenance 500 1.071 % $36 $36 $264 $300 Streets Maintenance 1,600 3.428 % $117 $117 $844 $961 Stormwater and Flood Control 635 1.360 % $46 $46 $335 $381 Traffic Signals & Lighting 200 0.428 % $15 $15 $106 $121 Transportation/Plan Engineering 600 1.285 % $44 $44 $317 $361 Recreation Administration 400 0.857 % $29 $29 $211 $240 Recreation Facilities 100 0.214 % $7 $7 $53 $60 Youth Services 800 1.714 % $58 $58 $422 $480 Community Services 400 0.857 % $29 $29 $211 $240 Ranger Program 800 1.714 % $58 $58 $422 $480 Aquatics 100 0.214 % $7 $7 $53 $60 Golf Course 400 0.857 % $29 $29 $211 $240 Police Administration 650 1.393 % $47 $47 $343 $390 Patrol 4,500 9.641 % $328 $328 $2,374 $2,702 Investigations 1,400 2.999 % $102 $102 $739 $841 Police Support Services 2,050 4.392 % $150 $150 $1,082 $1,232 Neighborhood Services 100 0.214 % $7 $7 $53 $60 Traffic Safety 400 0.857 % $29 $29 $211 $240 Fire Administration 400 0.857 % $29 $29 $211 $240 Emergency Response 4,600 9.855 % $336 $336 $2,427 $2,763 Hazard Prevention 600 1.285 % $44 $44 $317 $361 FD601 Water Fund 3,389 7.261 % $247 $247 $1,788 $2,035 FD621Transit Fund 200 0.428 % $15 $15 $106 $121 City Administration 600 1.285 % $44 $44 $44 Economic Development 100 0.214 % $7 $7 $53 $60 Natural Resource Protection 300 0.643 % $22 $22 $158 $180 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 % $109 $109 $109 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 % $36 $36 $264 $300 Building and Safety 1,550 3.321 % $113 $113 $818 $931 Public Works Administration 700 1.500 % $51 $51 $369 $420 Parks Maintenance 1,300 2.785 % $95 $95 $686 $781 Swim Center Maintenance 100 0.214 % $7 $7 $53 $60 Fire Apparatus Service 200 0.428 % $15 $15 $106 $121 Fleet 500 1.071 % $36 $36 $264 $300

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Detail allocation of
Wellness Program
Detail page 154
Schedule 12.004
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 $856 $974 CIP Project Engineering 1,800 3.856 % $131 $131 $950 $1,081 Planning 1,000 2.142 % $73 $73 $528 $601 City Council 500 1.071 % $36 $36 $264 $300 Community Services Group 250 0.536 % $18 $18 $18 Housing Policy/Homelessness 400 0.857 % $29 $29 $211 $240 Solid Waste Recycling 200 0.428 % $15 $15 $106 $121 Office of DEI 100 0.214 % $7 $7 $53 $60 Engineering 500 1.071 % $36 $36 $264 $300 FD705 Whale Rock Fund 410 0.878 % $30 $30 $216 $246 FD602 Sewer Fund 3,364 7.207 % $245 $245 $1,775 $2,020 Disaster Assistance 100 0.214 % $7 $7 $53 $60 FD208 Tourism Bid Fund 175 0.383 % $19 $19 $88 $107 Total 46,675 100.000 % $3,406 $3,406 $21,406 $24,812 (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

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Departmental Cost
Allocation Summary
Detail page 155
Schedule 12.005
2023
Total Wellness Program
City Administration $44 $44 Community Services Group $18 $18 City Attorney $44 $44 City Clerk $33 $33 Finance $109 $109 Network Services $62 $62 Information Services $62 $62 Human Resources $73 $73 Public Works Administration $420 $420 Facilities Maintenance $300 $300 Fleet $300 $300 CIP Project Engineering $1,081 $1,081 Transportation/Plan Engineering $361 $361 City Council $300 $300 Economic Development $60 $60 Natural Resource Protection $180 $180 Community Promotion $15 $15 Office of DEI $60 $60 Community Development Admin $300 $300 Planning $601 $601 Engineering $300 $300 Building and Safety $931 $931 Housing Policy/Homelessness $240 $240 Parks Maintenance $781 $781 Swim Center Maintenance $60 $60 Urban Forest Services $180 $180 Streets Maintenance $961 $961 Traffic Signals & Lighting $121 $121 Stormwater and Flood Control $381 $381 Solid Waste Recycling $121 $121 Recreation Administration $240 $240 Recreation Facilities $60 $60 Youth Services $480 $480 Community Services $240 $240 Ranger Program $480 $480 Aquatics $60 $60 Golf Course $240 $240 Police Administration $390 $390 Patrol $2,702 $2,702 Investigations $841 $841 Police Support Services $1,232 $1,232

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Departmental Cost
Allocation Summary
Detail page 156
Schedule 12.005
2023
Total Wellness Program
Neighborhood Services $60 $60 Traffic Safety $240 $240 Fire Administration $240 $240 Emergency Response $2,763 $2,763 Hazard Prevention $361 $361 Fire Apparatus Service $121 $121 Disaster Assistance $60 $60 FD208 Tourism Bid Fund $107 $107 FD601 Water Fund $2,035 $2,035 FD602 Sewer Fund $2,020 $2,020 FD611 Parking Fund $974 $974 FD621Transit Fund $121 $121 FD705 Whale Rock Fund $246 $246 Total $24,812 $24,812

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

SCHEDULE 13.01

PUBLIC WORKS ADMINISTRATION

NATURE AND EXTENT OF SERVICE
The Public Works Administration Division is responsible for planning, directing, and evaluating the 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.

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Costs to be allocated
Detail page 158
Schedule 13.002
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 1011001 - City Administration $15,541 $4,031 $19,572 1011009 - Community Services Group $160,096 $15,805 $175,901 1011501 - City Attorney $14,945 $2,199 $17,144 1011021 - City Clerk $63,346 $17,357 $80,703 1012000 - Finance $23,345 $3,259 $26,604 1011101 - Network Services $64,433 $6,315 $70,748 1011103 - Information Services $98,843 $8,091 $106,934 1012006 - Finance Support Services $1,161 $86 $1,247 1012007 - Finance Non Departmental $642 $52 $694 1013001 - Human Resources $34,437 $1,949 $36,386 1013003 - Wellness Program $51 $369 $420 1015005 - Facilities Maintenance $37,042 $37,042 1015008 - Fleet $8,546 $8,546 8020000 - Insurance ISF Fund $433,731 $433,731 Total allocated additions: $496,542 $538,832 $1,035,374 $1,035,374 Total to be allocated $1,898,294 $538,832 $2,437,126

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Schedule of costs to be
allocated by function
Detail page 159
Schedule 13.003
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 $496,542 $496,542 Functional Cost $1,898,294 $797,639 $729,192 $333,337 $38,126 Reallocate Admin ($797,639) $528,442 $241,568 $27,629 Allocable Costs $1,898,294 $1,257,634 $574,905 $65,755 1st Allocation $1,898,294 $1,257,634 $574,905 $65,755 Additions: 2ndOther $538,832 $538,832 Functional Cost $538,832 $538,832 Reallocate Admin ($538,832) $356,980 $163,187 $18,665 Allocable Costs $538,832 $356,980 $163,187 $18,665 2nd Allocation $538,832 $356,980 $163,187 $18,665 Total allocated $2,437,126 $1,614,614 $738,092 $84,420

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Detail allocation of
Deputy Director/City Engineer
Detail page 160
Schedule 13.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 177 4.869 % $61,238 $61,238 $17,383 $78,621 Urban Forest Services 177 4.869 % $61,238 $61,238 $17,383 $78,621CIP Project Engineering 1,529 42.063 % $529,002 $529,002 $150,157 $679,159 Fleet 177 4.869 % $61,238 $61,238 $17,383 $78,621 Swim Center Maintenance 164 4.512 % $56,741 $56,741 $16,106 $72,847 Facilities Maintenance 177 4.869 % $61,238 $61,238 $17,383 $78,621 Traffic Signals & Lighting 177 4.869 % $61,238 $61,238 $17,383 $78,621 Streets Maintenance 164 4.512 % $56,741 $56,741 $16,106 $72,847 Stormwater and Flood Control 177 4.869 % $61,238 $61,238 $17,383 $78,621 Transportation/Plan Engineering 626 17.221 % $216,583 $216,583 $61,477 $278,060 Eng Dev Review (Utility Services) 90 2.478 % $31,139 $31,139 $8,836 $39,975 Total 3,635 100.000 % $1,257,634 $1,257,634 $356,980 $1,614,614 (A) Alloc basis: Hours Supervised by Department/DivisionSource:

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Detail allocation of
Director
Detail page 161
Schedule 13.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 3.206 % $18,432 $18,432 $5,232 $23,664 Facilities Maintenance 500 5.344 % $30,721 $30,721 $8,720 $39,441Streets Maintenance 1,600 17.099 % $98,306 $98,306 $27,904 $126,210 Stormwater and Flood Control 635 6.786 % $39,015 $39,015 $11,074 $50,089 Traffic Signals & Lighting 200 2.137 % $12,288 $12,288 $3,488 $15,776 Transportation/Plan Engineering 600 6.412 % $36,865 $36,865 $10,464 $47,329 FD621Transit Fund 200 2.137 % $12,288 $12,288 $3,488 $15,776 Parks Maintenance 1,300 13.893 % $79,874 $79,874 $22,672 $102,546Swim Center Maintenance 100 1.069 % $6,144 $6,144 $1,744 $7,888 Fleet 500 5.344 % $30,721 $30,721 $8,720 $39,441 FD611 Parking Fund 1,622 17.335 % $99,658 $99,658 $28,288 $127,946 CIP Project Engineering 1,800 19.238 % $110,593 $110,593 $31,393 $141,986 Total 9,357 100.000 % $574,905 $574,905 $163,187 $738,092 (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

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Detail allocation of
Enterprise Funds
Detail page 162
Schedule 13.006
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 136 50.000 % $32,878 $32,878 $9,333 $42,211 FD621Transit Fund 136 50.000 % $32,877 $32,877 $9,332 $42,209 Total 272 100.000 % $65,755 $65,755 $18,665 $84,420 (A) Alloc basis: Analysis of Time WorkedSource:

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Departmental Cost
Allocation Summary
Detail page 163
Schedule 13.007
2023
Total Deputy Director/City Engineer Director Enterprise Funds Facilities Maintenance $118,062 $78,621 $39,441 Fleet $118,062 $78,621 $39,441 CIP Project Engineering $821,145 $679,159 $141,986 Transportation/Plan Engineering $325,389 $278,060 $47,329 Eng Dev Review (Utility Services) $39,975 $39,975 Parks Maintenance $181,167 $78,621 $102,546 Swim Center Maintenance $80,735 $72,847 $7,888 Urban Forest Services $102,285 $78,621 $23,664 Streets Maintenance $199,057 $72,847 $126,210 Traffic Signals & Lighting $94,397 $78,621 $15,776 Stormwater and Flood Control $128,710 $78,621 $50,089 FD611 Parking Fund $170,157 $127,946 $42,211 FD621Transit Fund $57,985 $15,776 $42,209 Total $2,437,126 $1,614,614 $738,092 $84,420

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

SCHEDULE 14.01

FACILITIES MAINTENANCE

NATURE AND EXTENT OF SERVICE
The Facilities Maintenance division is responsible for providing a full range of building maintenance services for City Hall, 919 Palm office space, the Utilities Administration building located at 879 Morro, the parking enforcement offices, 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.

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

SCHEDULE 14.01

FACILITIES MAINTENANCE

NATURE AND EXTENT OF SERVICE

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

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Costs to be allocated
Detail page 165
Schedule 14.002
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 1011001 - City Administration $15,848 $4,111 $19,959 1011501 - City Attorney $15,240 $2,242 $17,482 1011021 - City Clerk $653 $111 $764 1012000 - Finance $57,275 $7,388 $64,663 1011101 - Network Services $40,175 $4,002 $44,177 1011103 - Information Services $7,415 $597 $8,012 1012006 - Finance Support Services $1,184 $87 $1,271 1012007 - Finance Non Departmental $4,202 $341 $4,543 1013001 - Human Resources $24,598 $1,392 $25,990 1013003 - Wellness Program $36 $264 $300 1015001 - Public Works Administration $91,959 $26,103 $118,062 1015008 - Fleet $34,030 $34,030 8020000 - Insurance ISF Fund $54,255 $54,255 Total allocated additions: $262,885 $134,923 $397,808 $397,808 Total to be allocated $1,693,467 $134,923 $1,828,390

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Schedule of costs to be
allocated by function
Detail page 166
Schedule 14.003
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 $262,885 $262,885 Functional Cost $1,693,467 $408,889 $90,147 $53,744 $79,810 $18,788 $165,225 $93,644 $18,185 $10,808 Reallocate Admin ($408,889) $28,694 $17,107 $25,404 $5,980 $52,592 $29,807 $5,788 $3,440 Allocable Costs $1,693,467 $118,841 $70,851 $105,214 $24,768 $217,817 $123,451 $23,973 $14,248 1st Allocation $1,693,467 $118,841 $70,851 $105,214 $24,768 $217,817 $123,451 $23,973 $14,248 Additions: 2ndOther $134,923 $134,923 Functional Cost $134,923 $134,923 Reallocate Admin ($134,923) $9,468 $5,645 $8,383 $1,973 $17,354 $9,836 $1,910 $1,135 Allocable Costs $134,923 $9,468 $5,645 $8,383 $1,973 $17,354 $9,836 $1,910 $1,135 2nd Allocation $134,923 $9,468 $5,645 $8,383 $1,973 $17,354 $9,836 $1,910 $1,135 Total allocated $1,828,390 $128,309 $76,496 $113,597 $26,741 $235,171 $133,287 $25,883 $15,383

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Schedule of costs to be
allocated by function
Detail page 167
Schedule 14.003
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 $803 $196,113 $43,161 Allocable Costs $3,327 $812,227 $178,750 1st Allocation $3,327 $812,227 $178,750 Additions: 2ndOtherFunctional CostReallocate Admin $265 $64,712 $14,242 Allocable Costs $265 $64,712 $14,242 2nd Allocation $265 $64,712 $14,242 Total allocated $3,592 $876,939 $192,992

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Utilities/Janitorial - City Hall
Detail page 168
Schedule 14.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Administration 938 7.470 % $8,877 $8,877 $8,877 City Council 2,502 19.925 % $23,679 $23,679 $6,289 $29,968 Cultural Activities 110 0.876 % $1,041 $1,041 $276 $1,317 Economic Development 100 0.796 % $946 $946 $251 $1,197 Natural Resource Protection 760 6.052 % $7,193 $7,193 $1,910 $9,103 City Attorney 1,135 9.039 % $10,742 $10,742 $10,742 City Clerk 906 7.215 % $8,574 $8,574 $8,574 Finance 3,537 28.168 % $33,475 $33,475 $33,475 Network Services 1,724 13.729 % $16,316 $16,316 $16,316 FD208 Tourism Bid Fund 81 0.645 % $767 $767 $204 $971 Office of DEI 214 1.704 % $2,025 $2,025 $538 $2,563 Information Services 550 4.381 % $5,206 $5,206 $5,206 Total 12,557 100.000 % $118,841 $118,841 $9,468 $128,309 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Utilities/Janitorial - 919 Palm Street
Detail page 169
Schedule 14.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPlanning 820 4.713 % $3,339 $3,339 $368 $3,707 Engineering 820 4.713 % $3,339 $3,339 $368 $3,707 Building and Safety 2,280 13.104 % $9,284 $9,284 $1,022 $10,306 Public Works Administration 4,430 25.461 % $18,040 $18,040 $18,040 CIP Project Engineering 5,039 28.961 % $20,519 $20,519 $2,260 $22,779 Transportation/Plan Engineering 100 0.575 % $407 $407 $45 $452 Community Development Admin 3,410 19.599 % $13,886 $13,886 $1,529 $15,415 FD621Transit Fund 120 0.690 % $489 $489 $53 $542 Community Services Group 380 2.184 % $1,548 $1,548 $1,548 Total 17,399 100.000 % $70,851 $70,851 $5,645 $76,496 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Utilities - Corp Yard
Detail page 170
Schedule 14.006
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 3,680 12.066 % $12,695 $12,695 $1,011 $13,706 Urban Forest Services 620 2.033 % $2,139 $2,139 $170 $2,309 Streets Maintenance 6,850 22.459 % $23,630 $23,630 $1,883 $25,513Fleet 10,400 34.098 % $35,876 $35,876 $2,858 $38,734 FD601 Water Fund 4,475 14.672 % $15,437 $15,437 $1,230 $16,667 FD602 Sewer Fund 4,475 14.672 % $15,437 $15,437 $1,231 $16,668 Total 30,500 100.000 % $105,214 $105,214 $8,383 $113,597 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Janitorial - Corp Yard
Detail page 171
Schedule 14.007
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 780 27.857 % $6,900 $6,900 $550 $7,450 Urban Forest Services 120 4.286 % $1,061 $1,061 $85 $1,146 Streets Maintenance 900 32.143 % $7,961 $7,961 $634 $8,595 Fleet 100 3.571 % $885 $885 $70 $955 FD601 Water Fund 450 16.071 % $3,981 $3,981 $317 $4,298 FD602 Sewer Fund 450 16.072 % $3,980 $3,980 $317 $4,297 Total 2,800 100.000 % $24,768 $24,768 $1,973 $26,741 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Utilities - Other
Detail page 172
Schedule 14.008
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedWellness Program 1,800 3.902 % $8,499 $8,499 $8,499 Recreation Administration 700 1.517 % $3,305 $3,305 $274 $3,579 Recreation Facilities 40,882 88.620 % $193,029 $193,029 $16,003 $209,032 Youth Services 700 1.517 % $3,305 $3,305 $274 $3,579 Community Services 700 1.517 % $3,305 $3,305 $274 $3,579 Ranger Program 700 1.517 % $3,305 $3,305 $274 $3,579 Traffic Signals & Lighting 650 1.410 % $3,069 $3,069 $255 $3,324 Total 46,132 100.000 % $217,817 $217,817 $17,354 $235,171 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Janitorial - Other
Detail page 173
Schedule 14.009
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedWellness Program 1,800 4.034 % $4,980 $4,980 $4,980 Recreation Administration 700 1.569 % $1,937 $1,937 $174 $2,111 Human Resources 3,322 7.445 % $9,191 $9,191 $9,191 Recreation Facilities 32,222 72.214 % $89,149 $89,149 $8,024 $97,173 Youth Services 700 1.569 % $1,937 $1,937 $174 $2,111 Community Services 700 1.569 % $1,937 $1,937 $174 $2,111 Ranger Program 700 1.569 % $1,937 $1,937 $174 $2,111 Fire Administration 4,276 9.583 % $11,830 $11,830 $1,065 $12,895 Insurance ISF Fund 200 0.448 % $553 $553 $51 $604 Total 44,620 100.000 % $123,451 $123,451 $9,836 $133,287 (A) Alloc basis: Square Feet by DepartmentSource: Build Maint Square Footage

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Parking Facility Maintenance
Detail page 174
Schedule 14.010
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 1 100.000 % $23,973 $23,973 $1,910 $25,883 Total 1 100.000 % $23,973 $23,973 $1,910 $25,883 (A) Alloc basis: Direct Allocation to Parking, Fund 611Source: Salary & Wage Analysis Worksheet

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Utility Fund Facilities Maintenance
Detail page 175
Schedule 14.011
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 50 50.000 % $7,124 $7,124 $568 $7,692 FD602 Sewer Fund 50 50.000 % $7,124 $7,124 $567 $7,691 Total 100 100.000 % $14,248 $14,248 $1,135 $15,383 (A) Alloc basis: Direct Allocation to Water and Sewer FundsSource: Salary & Wage Analysis Worksheet

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Transit Facilities Maintenance
Detail page 176
Schedule 14.012
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD621Transit Fund 100 100.000 % $3,327 $3,327 $265 $3,592 Total 100 100.000 % $3,327 $3,327 $265 $3,592 (A) Alloc basis: Direct Allocation to Fund 621 TransitSource: Salary & Wage Analysis Worksheet

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 177
Schedule 14.013
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 2,502 1.321 % $10,732 $10,732 $931 $11,663 Cultural Activities 110 0.058 % $472 $472 $41 $513 Economic Development 100 0.053 % $429 $429 $37 $466 Natural Resource Protection 760 0.401 % $3,260 $3,260 $283 $3,543City Attorney 1,135 0.599 % $4,869 $4,869 $4,869 City Clerk 906 0.478 % $3,886 $3,886 $3,886 Finance 3,537 1.868 % $15,172 $15,172 $15,172 Network Services 1,724 0.910 % $7,395 $7,395 $7,395 Engineering 820 0.433 % $3,517 $3,517 $305 $3,822 Building and Safety 2,280 1.204 % $9,780 $9,780 $848 $10,628 Public Works Administration 4,430 2.340 % $19,002 $19,002 $19,002Fleet 10,400 5.492 % $44,610 $44,610 $3,869 $48,479 City Administration 938 0.495 % $4,023 $4,023 $4,023 Transportation/Plan Engineering 100 0.053 % $429 $429 $37 $466 Recreation Administration 700 0.370 % $3,003 $3,003 $260 $3,263 Police Administration 5,550 2.931 % $23,806 $23,806 $2,065 $25,871 Fire Administration 5,042 2.663 % $21,627 $21,627 $1,876 $23,503 FD601 Water Fund 6,380 3.369 % $27,367 $27,367 $2,373 $29,740 FD611 Parking Fund 7,025 3.710 % $30,133 $30,133 $2,613 $32,746 FD602 Sewer Fund 6,380 3.369 % $27,367 $27,367 $2,373 $29,740 FD621Transit Fund 120 0.063 % $515 $515 $45 $560 Wellness Program 1,800 0.951 % $7,721 $7,721 $7,721 Community Development Admin 3,410 1.801 % $14,627 $14,627 $1,269 $15,896 Planning 1,436 0.758 % $6,160 $6,160 $534 $6,694 Parks Maintenance 3,680 1.943 % $15,785 $15,785 $1,369 $17,154 Urban Forest Services 620 0.327 % $2,659 $2,659 $231 $2,890 Streets Maintenance 6,850 3.618 % $29,383 $29,383 $2,548 $31,931 Traffic Signals & Lighting 650 0.343 % $2,788 $2,788 $242 $3,030 Youth Services 700 0.370 % $3,003 $3,003 $260 $3,263 Community Services 700 0.370 % $3,003 $3,003 $260 $3,263 Ranger Program 700 0.370 % $3,003 $3,003 $260 $3,263 Patrol 5,550 2.931 % $23,806 $23,806 $2,065 $25,871 Investigations 5,550 2.931 % $23,806 $23,806 $2,065 $25,871 Police Support Services 11,100 5.862 % $47,613 $47,613 $4,129 $51,742 Neighborhood Services 5,550 2.931 % $23,806 $23,806 $2,065 $25,871 Traffic Safety 5,550 2.931 % $23,806 $23,806 $2,065 $25,871 Emergency Response 5,042 2.663 % $21,627 $21,627 $1,876 $23,503 Hazard Prevention 5,042 2.663 % $21,627 $21,627 $1,876 $23,503 Training Services 5,042 2.663 % $21,627 $21,627 $1,876 $23,503 Fire Station 5,042 2.663 % $21,627 $21,627 $1,876 $23,503 Disaster Assistance 5,042 2.663 % $21,627 $21,627 $1,876 $23,503

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 178
Schedule 14.013
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedRecreation Facilities 43,096 22.759 % $184,858 $184,858 $16,032 $200,890 FD208 Tourism Bid Fund 81 0.043 % $347 $347 $30 $377 CIP Project Engineering 5,039 2.661 % $21,614 $21,614 $1,875 $23,489 Office of DEI 214 0.113 % $918 $918 $77 $995 Community Services Group 380 0.201 % $1,630 $1,630 $1,630 Information Services 550 0.291 % $2,362 $2,362 $2,362 Total 189,355 100.000 % $812,227 $812,227 $64,712 $876,939 (A) Alloc basis: Maintenance Square Footage by Fund/DepartmentSource: Build Maint Square Footage

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Other Direct
Detail page 179
Schedule 14.014
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 58,191 42.917 % $76,714 $76,714 $6,710 $83,424 Fire Administration 7,409 5.464 % $9,767 $9,767 $854 $10,621 Human Resources 12,077 8.907 % $15,921 $15,921 $15,921 All Other 57,912 42.712 % $76,348 $76,348 $6,678 $83,026 Total 135,589 100.000 % $178,750 $178,750 $14,242 $192,992 (A) Alloc basis:Source:

Page 486 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 180
Schedule 14.015
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 Administration $12,900 $8,877 Community Services Group $3,178 $1,548 City Attorney $15,611 $10,742 City Clerk $12,460 $8,574 Finance $48,647 $33,475 Network Services $23,711 $16,316 Information Services $7,568 $5,206 Human Resources $25,112 $9,191 Wellness Program $21,200 $8,499 $4,980 Public Works Administration $37,042 $18,040 Fleet $88,168 $38,734 $955 CIP Project Engineering $46,268 $22,779 Transportation/Plan Engineering $918 $452 Insurance ISF Fund $604 $604 City Council $41,631 $29,968 Cultural Activities $1,830 $1,317 Economic Development $1,663 $1,197 Natural Resource Protection $12,646 $9,103 Office of DEI $3,558 $2,563 Community Development Admin $31,311 $15,415 Planning $10,401 $3,707 Engineering $7,529 $3,707 Building and Safety $20,934 $10,306 Parks Maintenance $121,734 $13,706 $7,450 Urban Forest Services $6,345 $2,309 $1,146 Streets Maintenance $66,039 $25,513 $8,595 Traffic Signals & Lighting $6,354 $3,324 Recreation Administration $8,953 $3,579 $2,111 Recreation Facilities $507,095 $209,032 $97,173 Youth Services $8,953 $3,579 $2,111 Community Services $8,953 $3,579 $2,111 Ranger Program $8,953 $3,579 $2,111 Police Administration $25,871 Patrol $25,871 Investigations $25,871 Police Support Services $51,742 Neighborhood Services $25,871 Traffic Safety $25,871 Fire Administration $47,019 $12,895 Emergency Response $23,503

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 181
Schedule 14.015
2023
Transit Facilities
Maintenance
Building
Maintenance
Other Direct
City Administration $4,023 Community Services Group $1,630 City Attorney $4,869 City Clerk $3,886 Finance $15,172 Network Services $7,395 Information Services $2,362 Human Resources $15,921 Wellness Program $7,721 Public Works Administration $19,002 Fleet $48,479 CIP Project Engineering $23,489 Transportation/Plan Engineering $466 Insurance ISF FundCity Council $11,663 Cultural Activities $513 Economic Development $466 Natural Resource Protection $3,543 Office of DEI $995 Community Development Admin $15,896 Planning $6,694 Engineering $3,822 Building and Safety $10,628 Parks Maintenance $17,154 $83,424 Urban Forest Services $2,890 Streets Maintenance $31,931 Traffic Signals & Lighting $3,030 Recreation Administration $3,263 Recreation Facilities $200,890 Youth Services $3,263 Community Services $3,263 Ranger Program $3,263 Police Administration $25,871 Patrol $25,871 Investigations $25,871 Police Support Services $51,742 Neighborhood Services $25,871 Traffic Safety $25,871 Fire Administration $23,503 $10,621 Emergency Response $23,503

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 182
Schedule 14.015
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 $23,503 Training Services $23,503 Fire Station $23,503 Disaster Assistance $23,503 FD208 Tourism Bid Fund $1,348 $971 FD601 Water Fund $58,397 $16,667 $4,298 $7,692 FD602 Sewer Fund $58,396 $16,668 $4,297 $7,691 FD611 Parking Fund $58,629 $25,883 FD621Transit Fund $4,694 $542 All Other $83,026 Total $1,828,390 $128,309 $76,496 $113,597 $26,741 $235,171 $133,287 $25,883 $15,383

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 183
Schedule 14.015
2023
Transit Facilities
Maintenance
Building
Maintenance
Other Direct
Hazard Prevention $23,503 Training Services $23,503 Fire Station $23,503 Disaster Assistance $23,503 FD208 Tourism Bid Fund $377 FD601 Water Fund $29,740 FD602 Sewer Fund $29,740 FD611 Parking Fund $32,746 FD621Transit Fund $3,592 $560 All Other $83,026 Total $3,592 $876,939 $192,992

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

SCHEDULE 15.01

FLEET

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

Costs are allocated as follows:
 Fleet – Costs are allocated to users of the rolling stock based on the number of pieces of equipment used by a department/fund and the type of equipment used. A Vehicle Equivalent Unit (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.

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Fleet
Costs to be allocated
Detail page 185
Schedule 15.002
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 1011001 - City Administration $15,743 $4,083 $19,826 1011501 - City Attorney $15,139 $2,227 $17,366 1011021 - City Clerk $653 $111 $764 1012000 - Finance $33,550 $4,530 $38,080 1011101 - Network Services $32,491 $3,251 $35,742 1011103 - Information Services $7,415 $597 $8,012 1012006 - Finance Support Services $1,176 $87 $1,263 1012007 - Finance Non Departmental $4,816 $391 $5,207 1013001 - Human Resources $24,598 $1,392 $25,990 1013003 - Wellness Program $36 $264 $300 1015001 - Public Works Administration $91,959 $26,103 $118,062 1015005 - Facilities Maintenance $81,371 $6,797 $88,168 8020000 - Insurance ISF Fund $60,524 $60,524 Total allocated additions: $309,438 $110,357 $419,795 $419,795 Total to be allocated $1,716,115 $110,357 $1,826,472

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Fleet
Schedule of costs to be
allocated by function
Detail page 186
Schedule 15.003
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 $309,438 $309,438 Functional Cost $1,716,115 $309,438 $969,206 $437,471 Reallocate Admin ($309,438) $213,204 $96,234 Allocable Costs $1,716,115 $1,182,410 $533,705 1st Allocation $1,716,115 $1,182,410 $533,705 Additions: 2ndOther $110,357 $110,357 Functional Cost $110,357 $110,357 Reallocate Admin ($110,357) $76,036 $34,321 Allocable Costs $110,357 $76,036 $34,321 2nd Allocation $110,357 $76,036 $34,321 Total allocated $1,826,472 $1,258,446 $568,026

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Fleet
Detail allocation of
Fleet
Detail page 187
Schedule 15.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedBuilding and Safety 17 1.688 % $19,961 $19,961 $1,324 $21,285 Network Services 10 0.993 % $11,742 $11,742 $11,742 Golf Course 22 2.185 % $25,832 $25,832 $1,714 $27,546 Ranger Program 47 4.667 % $55,187 $55,187 $3,662 $58,849 Investigations 56 5.561 % $65,755 $65,755 $4,363 $70,118 Patrol 113 11.221 % $132,684 $132,684 $8,803 $141,487 Traffic Safety 35 3.476 % $41,097 $41,097 $2,727 $43,824 Police Administration 23 2.284 % $27,006 $27,006 $1,792 $28,798 Facilities Maintenance 13 1.291 % $15,264 $15,264 $15,264 FD611 Parking Fund 10 0.993 % $11,742 $11,742 $779 $12,521 Parks Maintenance 102 10.129 % $119,767 $119,767 $7,946 $127,713 Stormwater and Flood Control 19 1.887 % $22,310 $22,310 $1,480 $23,790 Streets Maintenance 180 17.875 % $211,354 $211,354 $14,023 $225,377 FD705 Whale Rock Fund 20 1.986 % $23,484 $23,484 $1,558 $25,042 FD602 Sewer Fund 135 13.406 % $158,516 $158,516 $10,517 $169,033 Natural Resource Protection 3 0.298 % $3,523 $3,523 $234 $3,757 City Administration 3 0.298 % $3,523 $3,523 $3,523 Swim Center Maintenance 1 0.099 % $1,174 $1,174 $78 $1,252 Recreation Administration 6 0.596 % $7,045 $7,045 $467 $7,512 All Other 25 2.483 % $29,355 $29,355 $1,948 $31,303 Police Support Services 5 0.497 % $5,871 $5,871 $390 $6,261 Aquatics 2 0.199 % $2,348 $2,348 $156 $2,504 FD601 Water Fund 89 8.838 % $104,503 $104,503 $6,934 $111,437 Public Works Administration 5 0.497 % $5,871 $5,871 $5,871 Traffic Signals & Lighting 16 1.589 % $18,787 $18,787 $1,246 $20,033 CIP Project Engineering 12 1.192 % $14,090 $14,090 $935 $15,025 Neighborhood Services 5 0.497 % $5,871 $5,871 $390 $6,261 Planning 4 0.397 % $4,697 $4,697 $312 $5,009 Transportation/Plan Engineering 4 0.397 % $4,697 $4,697 $312 $5,009 Urban Forest Services 25 2.481 % $29,354 $29,354 $1,946 $31,300 Total 1,007 100.000 % $1,182,410 $1,182,410 $76,036 $1,258,446 (A) Alloc basis: Count of Vehicle Equivalent Unit by Department/DivisionSource: Fleet Master spreadsheet

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Fleet
Detail allocation of
Fuel
Detail page 188
Schedule 15.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedSwim Center Maintenance 259 0.059 % $316 $316 $21 $337 Building and Safety 5,186 1.185 % $6,327 $6,327 $427 $6,754 CIP Project Engineering 9,865 2.255 % $12,035 $12,035 $813 $12,848 Facilities Maintenance 15,382 3.516 % $18,766 $18,766 $18,766 FD601 Water Fund 38,621 8.828 % $47,117 $47,117 $3,182 $50,299 FD602 Sewer Fund 36,983 8.454 % $45,118 $45,118 $3,047 $48,165 FD611 Parking Fund 10,051 2.298 % $12,262 $12,262 $828 $13,090 FD705 Whale Rock Fund 7,224 1.651 % $8,813 $8,813 $595 $9,408 Golf Course 1,189 0.272 % $1,451 $1,451 $98 $1,549 Investigations 27,968 6.393 % $34,120 $34,120 $2,304 $36,424 Natural Resource Protection 1,681 0.384 % $2,051 $2,051 $138 $2,189 Neighborhood Services 3,972 0.908 % $4,846 $4,846 $327 $5,173 Network Services 3,320 0.759 % $4,050 $4,050 $4,050 Parks Maintenance 38,902 8.892 % $47,460 $47,460 $3,205 $50,665 Patrol 103,340 23.622 % $126,073 $126,073 $8,514 $134,587 Planning 4,456 1.019 % $5,436 $5,436 $367 $5,803 Police Administration 14,140 3.232 % $17,250 $17,250 $1,165 $18,415 Police Support Services 5,085 1.162 % $6,204 $6,204 $419 $6,623 Public Works Administration 2,193 0.501 % $2,675 $2,675 $2,675 Ranger Program 16,065 3.672 % $19,599 $19,599 $1,324 $20,923 Recreation Administration 2,760 0.631 % $3,367 $3,367 $227 $3,594Stormwater and Flood Control 11,970 2.736 % $14,603 $14,603 $986 $15,589 Streets Maintenance 60,805 13.899 % $74,181 $74,181 $5,010 $79,191 Traffic Signals & Lighting 7,209 1.648 % $8,795 $8,795 $594 $9,389 Transportation/Plan Engineering 523 0.120 % $638 $638 $43 $681 Urban Forest Services 3,069 0.702 % $3,744 $3,744 $253 $3,997 All Other 5,253 1.202 % $6,408 $6,408 $434 $6,842 Total 437,471 100.000 % $533,705 $533,705 $34,321 $568,026 (A) Alloc basis: Fuel Costs by Department and FundSource:

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Fleet
Departmental Cost
Allocation Summary
Detail page 189
Schedule 15.006
2023
Total Fleet Fuel
City Administration $3,523 $3,523 Network Services $15,792 $11,742 $4,050 Public Works Administration $8,546 $5,871 $2,675 Facilities Maintenance $34,030 $15,264 $18,766 CIP Project Engineering $27,873 $15,025 $12,848 Transportation/Plan Engineering $5,690 $5,009 $681 Natural Resource Protection $5,946 $3,757 $2,189 Planning $10,812 $5,009 $5,803 Building and Safety $28,039 $21,285 $6,754 Parks Maintenance $178,378 $127,713 $50,665 Swim Center Maintenance $1,589 $1,252 $337 Urban Forest Services $35,297 $31,300 $3,997 Streets Maintenance $304,568 $225,377 $79,191 Traffic Signals & Lighting $29,422 $20,033 $9,389 Stormwater and Flood Control $39,379 $23,790 $15,589 Recreation Administration $11,106 $7,512 $3,594 Ranger Program $79,772 $58,849 $20,923 Aquatics $2,504 $2,504 Golf Course $29,095 $27,546 $1,549 Police Administration $47,213 $28,798 $18,415 Patrol $276,074 $141,487 $134,587 Investigations $106,542 $70,118 $36,424 Police Support Services $12,884 $6,261 $6,623 Neighborhood Services $11,434 $6,261 $5,173 Traffic Safety $43,824 $43,824 FD601 Water Fund $161,736 $111,437 $50,299 FD602 Sewer Fund $217,198 $169,033 $48,165 FD611 Parking Fund $25,611 $12,521 $13,090 FD705 Whale Rock Fund $34,450 $25,042 $9,408 All Other $38,145 $31,303 $6,842 Total $1,826,472 $1,258,446 $568,026

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

SCHEDULE 16.01

CIP PROJECT ENGINEERING

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

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
CIP Project Engineering
Costs to be allocated
Detail page 191
Schedule 16.002
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 1011001 - City Administration $29,728 $7,711 $37,439 1011501 - City Attorney $28,588 $4,206 $32,794 1011021 - City Clerk $2,352 $400 $2,752 1012000 - Finance $43,648 $5,932 $49,580 1011101 - Network Services $96,750 $9,711 $106,461 1011103 - Information Services $26,694 $2,149 $28,843 1012006 - Finance Support Services $2,220 $164 $2,384 1012007 - Finance Non Departmental $587 $48 $635 1013001 - Human Resources $89,002 $5,011 $94,013 1013003 - Wellness Program $131 $950 $1,081 1015001 - Public Works Administration $639,595 $181,550 $821,145 1015005 - Facilities Maintenance $42,133 $4,135 $46,268 1015008 - Fleet $26,125 $1,748 $27,873 8020000 - Insurance ISF Fund $46,840 $46,840 Total allocated additions: $1,049,963 $270,555 $1,320,518 $1,320,518 Departmental cost adjustments: SALARIES $191,653 Total departmental cost adjustments: $191,653 $191,653 Total to be allocated $3,925,147 $270,555 $4,195,702

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
CIP Project Engineering
Schedule of costs to be
allocated by function
Detail page 192
Schedule 16.003
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 $1,049,963 $1,049,963 Functional Cost $3,925,147 $1,049,963 $786,075 $1,328,623 $760,486 Reallocate Admin ($1,049,963) $287,060 $485,188 $277,715 Allocable Costs $3,925,147 $1,073,135 $1,813,811 $1,038,201 Unallocated ($2,886,946) ($1,073,135) ($1,813,811)1st Allocation $1,038,201 $1,038,201 Additions: 2ndOther $270,555 $270,555 Functional Cost $270,555 $270,555 Reallocate Admin ($270,555) $73,970 $125,024 $71,561 Allocable Costs $270,555 $73,970 $125,024 $71,561 Unallocated ($198,994) ($73,970) ($125,024)2nd Allocation $71,561 $71,561 Total allocated $1,109,762 $1,109,762

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
CIP Project Engineering
Detail allocation of
Project Engineering
Detail page 193
Schedule 16.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 313 11.834 % $122,857 ($70,912) $51,945 $8,468 $60,413 FD507 Transportation Impact Fee Fund 303 11.456 % $118,932 $118,932 $8,198 $127,130 FD404 Major Facility Replacement Fund 192 7.259 % $75,363 $75,363 $5,195 $80,558 FD602 Sewer Fund 713 26.957 % $279,863 ($99,660) $180,203 $19,290 $199,493 FD611 Parking Fund 593 22.420 % $232,761 ($21,082) $211,679 $16,044 $227,723 FD621Transit Fund 213 8.053 % $83,606 $83,606 $5,763 $89,369 FD401 Capital Outlay Engineering 298 11.267 % $116,969 $116,969 $8,062 $125,031 All Other 20 0.754 % $7,850 $7,850 $541 $8,391 Subtotal 2,645 100.000 % $1,038,201 ($191,654) $846,547 $71,561 $918,108 Direct Billed $191,654 $191,654 $191,654 Total 2,645 100.000 % $1,038,201 $0 $1,038,201 $71,561 $1,109,762 (A) Alloc basis: Number of Project Hours by FundSource:

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
CIP Project Engineering
Departmental Cost
Allocation Summary
Detail page 194
Schedule 16.005
2023
Total Project Engineering
FD401 Capital Outlay Engineering $125,031 $125,031 FD404 Major Facility Replacement Fund $80,558 $80,558 FD507 Transportation Impact Fee Fund $127,130 $127,130 FD601 Water Fund $60,413 $60,413 FD602 Sewer Fund $199,493 $199,493 FD611 Parking Fund $227,723 $227,723 FD621Transit Fund $89,369 $89,369 All Other $8,391 $8,391 Subtotal $918,108 $918,108 Direct Billed $191,654 $191,654 Total $1,109,762 $1,109,762

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

SCHEDULE 17.01

TRANSPORTATION PLAN/ENGINEERING

NATURE AND EXTENT OF SERVICE
The Transportation Planning and Engineering division is responsible for providing and overseeing analysis, planning, operations, design, and construction of the City’s traffic circulation systems. The program goals are to provide safe and well-maintained streets; reduced traffic congestion and air pollution; 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.

Page 502 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Costs to be allocated
Detail page 196
Schedule 17.002
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 1011001 - City Administration $13,153 $3,412 $16,565 1011501 - City Attorney $12,648 $1,861 $14,509 1011021 - City Clerk $784 $133 $917 1012000 - Finance $19,571 $2,728 $22,299 1011101 - Network Services $38,610 $3,868 $42,478 1011103 - Information Services $8,898 $716 $9,614 1012006 - Finance Support Services $982 $73 $1,055 1012007 - Finance Non Departmental $949 $77 $1,026 1013001 - Human Resources $29,517 $1,670 $31,187 1013003 - Wellness Program $44 $317 $361 1015001 - Public Works Administration $253,448 $71,941 $325,389 1015005 - Facilities Maintenance $836 $82 $918 1015008 - Fleet $5,335 $355 $5,690 8020000 - Insurance ISF Fund $23,303 $23,303 Total allocated additions: $385,220 $110,536 $495,756 $495,756 Total to be allocated $1,572,520 $110,536 $1,683,056

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Schedule of costs to be
allocated by function
Detail page 197
Schedule 17.003
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 $385,220 $385,220 Functional Cost $1,572,520 $385,220 $764,383 $40,250 $29,326 $210,864 $142,477 Reallocate Admin ($385,220) $248,004 $13,059 $9,515 $68,415 $46,227 Allocable Costs $1,572,520 $1,012,387 $53,309 $38,841 $279,279 $188,704 Unallocated ($1,012,387) ($1,012,387)1st Allocation $560,133 $53,309 $38,841 $279,279 $188,704 Additions: 2ndOther $110,536 $110,536 Functional Cost $110,536 $110,536 Reallocate Admin ($110,536) $71,163 $3,747 $2,730 $19,631 $13,265Allocable Costs $110,536 $71,163 $3,747 $2,730 $19,631 $13,265 Unallocated ($71,163) ($71,163)2nd Allocation $39,373 $3,747 $2,730 $19,631 $13,265 Total allocated $599,506 $57,056 $41,571 $298,910 $201,969

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Parking
Detail page 198
Schedule 17.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 100 100.000 % $53,309 $53,309 $3,747 $57,056 Total 100 100.000 % $53,309 $53,309 $3,747 $57,056 (A) Alloc basis: Direct Allocation to Fund 611 ParkingSource:

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Transit
Detail page 199
Schedule 17.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD621Transit Fund 100 100.000 % $38,841 $38,841 $2,730 $41,571 Total 100 100.000 % $38,841 $38,841 $2,730 $41,571 (A) Alloc basis: Direct Allocation to Fund 621 TransitSource:

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Development Review
Detail page 200
Schedule 17.006
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPlanning 100 100.000 % $279,279 $279,279 $19,631 $298,910 Total 100 100.000 % $279,279 $279,279 $19,631 $298,910 (A) Alloc basis: Direct Allocation to Development ReviewSource:

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Long Range Plan
Detail page 201
Schedule 17.007
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedEngineering 100 100.000 % $188,704 $188,704 $13,265 $201,969 Total 100 100.000 % $188,704 $188,704 $13,265 $201,969 (A) Alloc basis: Direct Allocation to Long Range PlanSource:

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Departmental Cost
Allocation Summary
Detail page 202
Schedule 17.008
2023
Total Parking Transit Development Review Long Range Plan Planning $298,910 $298,910 Engineering $201,969 $201,969 FD611 Parking Fund $57,056 $57,056 FD621Transit Fund $41,571 $41,571 Total $599,506 $57,056 $41,571 $298,910 $201,969

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

SCHEDULE 18.01

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.

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Costs to be allocated
Detail page 204
Schedule 18.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $5,710,479 $5,710,479 Allocated additions: 1011001 - City Administration $63,261 $16,409 $79,670 1011501 - City Attorney $60,834 $8,949 $69,783 1012000 - Finance $82,252 $12,748 $95,000 1012006 - Finance Support Services $4,725 $349 $5,074 1012007 - Finance Non Departmental $15,369 $1,248 $16,617 1015005 - Facilities Maintenance $553 $51 $604 Total allocated additions: $226,994 $39,754 $266,748 $266,748 Total to be allocated $5,937,473 $39,754 $5,977,227

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Schedule of costs to be
allocated by function
Detail page 205
Schedule 18.003
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 $226,994 $226,994 Functional Cost $5,937,473 $226,994 $515,818 $1,849,193 $995,720 $1,142,663 $1,207,085 Reallocate Admin ($226,994) $20,504 $73,506 $39,580 $45,421 $47,983 Allocable Costs $5,937,473 $536,322 $1,922,699 $1,035,300 $1,188,084 $1,255,068 1st Allocation $5,937,473 $536,322 $1,922,699 $1,035,300 $1,188,084 $1,255,068 Additions: 2ndOther $39,754 $39,754 Functional Cost $39,754 $39,754 Reallocate Admin ($39,754) $3,591 $12,873 $6,932 $7,955 $8,403 Allocable Costs $39,754 $3,591 $12,873 $6,932 $7,955 $8,403 2nd Allocation $39,754 $3,591 $12,873 $6,932 $7,955 $8,403 Total allocated $5,977,227 $539,913 $1,935,572 $1,042,232 $1,196,039 $1,263,471

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 206
Schedule 18.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 40,046 0.120 % $643 $643 $5 $648 Economic Development 812,262 2.433 % $13,051 $13,051 $109 $13,160Natural Resource Protection 266,214 0.798 % $4,277 $4,277 $36 $4,313 Community Promotion 377,056 1.130 % $6,058 $6,058 $50 $6,108 City Attorney 286,577 0.859 % $4,605 $4,605 $4,605 City Clerk 174,452 0.523 % $2,803 $2,803 $2,803 Finance 411,056 1.231 % $6,605 $6,605 $6,605 Network Services 2,158,515 6.467 % $34,683 $34,683 $34,683 Information Services 46,646 0.140 % $750 $750 $750 Human Resources 698,539 2.093 % $11,224 $11,224 $11,224 Community Development Admin 173,129 0.519 % $2,782 $2,782 $23 $2,805 Commissions & Committees 4,735 0.014 % $76 $76 $1 $77 Planning 296,679 0.889 % $4,767 $4,767 $40 $4,807 Public Works Administration 119,717 0.359 % $1,924 $1,924 $1,924 Parks Maintenance 2,110,602 6.323 % $33,913 $33,913 $282 $34,195 Swim Center Maintenance 529,698 1.587 % $8,511 $8,511 $71 $8,582 Urban Forest Services 149,745 0.449 % $2,406 $2,406 $20 $2,426 Facilities Maintenance 783,400 2.347 % $12,588 $12,588 $12,588 Streets Maintenance 955,154 2.862 % $15,347 $15,347 $128 $15,475 Traffic Signals & Lighting 296,478 0.888 % $4,764 $4,764 $40 $4,804 Fleet 897,880 2.690 % $14,427 $14,427 $14,427 City Administration 213,358 0.639 % $3,428 $3,428 $3,428 Transportation/Plan Engineering 176,894 0.530 % $2,842 $2,842 $2,842 Recreation Administration 86,190 0.258 % $1,385 $1,385 $12 $1,397Recreation Facilities 55,201 0.165 % $887 $887 $7 $894 Youth Services 161,220 0.483 % $2,590 $2,590 $22 $2,612 Community Services 155,320 0.465 % $2,496 $2,496 $21 $2,517 Aquatics 88,161 0.264 % $1,417 $1,417 $12 $1,429 Golf Course 242,671 0.727 % $3,899 $3,899 $32 $3,931 Police Administration 951,147 2.850 % $15,283 $15,283 $127 $15,410 Patrol 170,709 0.511 % $2,743 $2,743 $23 $2,766 Investigations 102,868 0.308 % $1,653 $1,653 $14 $1,667 Police Support Services 166,078 0.498 % $2,669 $2,669 $22 $2,691 Neighborhood Services 39,042 0.117 % $627 $627 $5 $632 Traffic Safety 27,351 0.082 % $439 $439 $4 $443 Fire Administration 217,063 0.650 % $3,488 $3,488 $29 $3,517 Emergency Response 146,507 0.439 % $2,354 $2,354 $20 $2,374 Fire Apparatus Service 220,011 0.659 % $3,535 $3,535 $29 $3,564 Hazard Prevention 85,849 0.257 % $1,379 $1,379 $11 $1,390 Training Services 129,620 0.388 % $2,083 $2,083 $17 $2,100 Disaster Assistance 20,019 0.060 % $322 $322 $3 $325

Page 513 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 207
Schedule 18.004
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 % $27,636 $27,636 $230 $27,866 FD611 Parking Fund 1,563,224 4.683 % $25,118 $25,118 $209 $25,327FD602 Sewer Fund 3,229,062 9.674 % $51,884 $51,884 $432 $52,316 FD621Transit Fund 974,320 2.919 % $15,655 $15,655 $130 $15,785 FD705 Whale Rock Fund 568,828 1.704 % $9,140 $9,140 $76 $9,216 FD711 Hazardous Mat Task Force Fund 46,211 0.138 % $743 $743 $6 $749 Finance Non Departmental 222,242 0.666 % $3,571 $3,571 $3,571 CIP Project Engineering 109,445 0.328 % $1,759 $1,759 $1,759 Solid Waste Recycling 44,896 0.135 % $721 $721 $6 $727 Community Services Group 115,198 0.345 % $1,851 $1,851 $1,851 Building and Safety 911,580 2.731 % $14,647 $14,647 $122 $14,769 Stormwater and Flood Control 238,293 0.714 % $3,829 $3,829 $32 $3,861 FD206 Law Enforcement Grant Fund 20,203 0.061 % $325 $325 $3 $328FD601 Water Fund 2,610,669 7.821 % $41,948 $41,948 $349 $42,297 Office of DEI 718,456 2.152 % $11,544 $11,544 $96 $11,640 Engineering 45,134 0.135 % $725 $725 $6 $731 Housing Policy/Homelessness 471,850 1.414 % $7,582 $7,582 $63 $7,645 Mobile Crisis Unit 99,532 0.298 % $1,599 $1,599 $13 $1,612 Cultural Activities 348,269 1.043 % $5,596 $5,596 $47 $5,643 Finance Support Services 90,179 0.270 % $1,449 $1,449 $1,449 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 % $1,076 $1,076 $9 $1,085 Fire Station 29,180 0.087 % $469 $469 $4 $473 FD202 Downtown Bid Fund 271,977 0.815 % $4,370 $4,370 $36 $4,406 FD212 San Luis Ranch CFD 8,398 0.025 % $135 $135 $1 $136 FD406 Public Safety Equip Replacement Fund 442,726 1.326 % $7,114 $7,114 $59 $7,173 FD701 General Agency Fund 1,217,765 3.648 % $19,567 $19,567 $163 $19,730 FD712 City Of SLO PEG Fund 44,188 0.132 % $710 $710 $6 $716 FD713 SLCUSD PEG Fund 92,697 0.278 % $1,489 $1,489 $12 $1,501 FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.019 % $104 $104 $1 $105 Ranger Program 68,110 0.204 % $1,094 $1,094 $9 $1,103 Orcutt Area Specific Plan 109,740 0.329 % $1,763 $1,763 $15 $1,778 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 % $1,842 $1,842 $15 $1,857 FD505 Affordable Housing Fund 1,700,000 5.095 % $27,315 $27,315 $224 $27,539 Total 33,378,584 100.000 % $536,322 $536,322 $3,591 $539,913 (A) Alloc basis: Operating Services and Supply Expenditures by Fund/Department/Division

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 208
Schedule 18.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedSource: Staffing Summaries

Page 515 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
WComp Premiums - PS
Detail page 209
Schedule 18.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 50 50.000 % $961,350 $961,350 $6,437 $967,787 Fire Administration 50 50.000 % $961,349 $961,349 $6,436 $967,785Total 100 100.000 % $1,922,699 $1,922,699 $12,873 $1,935,572 (A) Alloc basis: Direct Allocation to Police & Fire AdministrationSource:

Page 516 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
WC Premiums
Detail page 210
Schedule 18.006
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.658 % $6,807 $6,807 $59 $6,866 Facilities Maintenance 500 1.096 % $11,346 $11,346 $11,346 Streets Maintenance 1,600 3.507 % $36,306 $36,306 $313 $36,619 Stormwater and Flood Control 635 1.392 % $14,409 $14,409 $124 $14,533 Traffic Signals & Lighting 200 0.438 % $4,538 $4,538 $39 $4,577 Transportation/Plan Engineering 600 1.315 % $13,615 $13,615 $13,615 Recreation Administration 400 0.877 % $9,077 $9,077 $78 $9,155 Recreation Facilities 100 0.219 % $2,269 $2,269 $20 $2,289 Youth Services 800 1.753 % $18,153 $18,153 $157 $18,310 Community Services 400 0.877 % $9,077 $9,077 $78 $9,155 Ranger Program 800 1.753 % $18,153 $18,153 $157 $18,310 Aquatics 100 0.219 % $2,269 $2,269 $20 $2,289 Golf Course 400 0.877 % $9,077 $9,077 $78 $9,155 Patrol 4,500 9.863 % $102,112 $102,112 $881 $102,993 Investigations 1,400 3.068 % $31,768 $31,768 $274 $32,042 Police Support Services 2,050 4.493 % $46,518 $46,518 $401 $46,919 Neighborhood Services 100 0.219 % $2,269 $2,269 $20 $2,289 Traffic Safety 400 0.877 % $9,077 $9,077 $78 $9,155 Emergency Response 4,600 10.082 % $104,381 $104,381 $900 $105,281Hazard Prevention 600 1.315 % $13,615 $13,615 $117 $13,732 FD601 Water Fund 3,389 7.428 % $76,902 $76,902 $663 $77,565 FD621Transit Fund 200 0.438 % $4,538 $4,538 $39 $4,577 City Administration 600 1.315 % $13,615 $13,615 $13,615 Economic Development 100 0.219 % $2,269 $2,269 $20 $2,289 Natural Resource Protection 300 0.658 % $6,807 $6,807 $59 $6,866 Community Promotion 25 0.055 % $567 $567 $5 $572 City Attorney 600 1.315 % $13,615 $13,615 $13,615 City Clerk 450 0.986 % $10,211 $10,211 $10,211 Finance 1,500 3.288 % $34,037 $34,037 $34,037 Network Services 855 1.874 % $19,401 $19,401 $19,401 Information Services 850 1.863 % $19,288 $19,288 $19,288 Human Resources 1,000 2.192 % $22,692 $22,692 $22,692 Community Development Admin 500 1.096 % $11,346 $11,346 $98 $11,444 Building and Safety 1,550 3.397 % $35,172 $35,172 $303 $35,475 Public Works Administration 700 1.534 % $15,884 $15,884 $15,884 Parks Maintenance 1,300 2.849 % $29,499 $29,499 $254 $29,753 Swim Center Maintenance 100 0.219 % $2,269 $2,269 $20 $2,289 Fire Apparatus Service 200 0.438 % $4,538 $4,538 $39 $4,577 Fleet 500 1.096 % $11,346 $11,346 $11,346 FD611 Parking Fund 1,622 3.555 % $36,806 $36,806 $317 $37,123 CIP Project Engineering 1,800 3.945 % $40,845 $40,845 $40,845

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
WC Premiums
Detail page 211
Schedule 18.006
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPlanning 1,000 2.192 % $22,692 $22,692 $196 $22,888 City Council 500 1.096 % $11,346 $11,346 $98 $11,444 Community Services Group 250 0.548 % $5,673 $5,673 $5,673 Housing Policy/Homelessness 400 0.877 % $9,077 $9,077 $78 $9,155 Solid Waste Recycling 200 0.438 % $4,538 $4,538 $39 $4,577 Office of DEI 100 0.219 % $2,269 $2,269 $20 $2,289 Engineering 500 1.096 % $11,346 $11,346 $98 $11,444 FD705 Whale Rock Fund 410 0.899 % $9,304 $9,304 $80 $9,384 FD602 Sewer Fund 3,364 7.373 % $76,334 $76,334 $658 $76,992 Disaster Assistance 100 0.219 % $2,269 $2,269 $20 $2,289 FD208 Tourism Bid Fund 175 0.385 % $3,969 $3,969 $34 $4,003 Total 45,625 100.000 % $1,035,300 $1,035,300 $6,932 $1,042,232 (A) Alloc basis: Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: Staffing Summaries

Page 518 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
Liability Premiums - Direct
Detail page 212
Schedule 18.007
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 517,039 45.249 % $537,591 $537,591 $5,505 $543,096 Public Works Administration 395,565 34.618 % $411,289 $411,289 $411,289 Community Development Admin 230,059 20.133 % $239,204 $239,204 $2,450 $241,654 Total 1,142,663 100.000 % $1,188,084 $1,188,084 $7,955 $1,196,039 (A) Alloc basis: Direct to Police, Public Works and Community DevelopmentSource:

Page 519 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
Liability Premium
Detail page 213
Schedule 18.008
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 40,046 0.123 % $1,550 $1,550 $13 $1,563 Economic Development 812,262 2.505 % $31,438 $31,438 $263 $31,701Natural Resource Protection 266,214 0.821 % $10,304 $10,304 $86 $10,390 Community Promotion 377,056 1.163 % $14,594 $14,594 $122 $14,716 City Attorney 286,577 0.884 % $11,092 $11,092 $11,092 City Clerk 174,452 0.538 % $6,752 $6,752 $6,752 Finance 411,056 1.268 % $15,909 $15,909 $15,909 Network Services 2,158,515 6.656 % $83,543 $83,543 $83,543 Information Services 46,646 0.144 % $1,805 $1,805 $1,805 Human Resources 698,539 2.154 % $27,036 $27,036 $27,036 Community Development Admin 173,129 0.534 % $6,701 $6,701 $56 $6,757 Commissions & Committees 4,735 0.015 % $183 $183 $2 $185 Planning 296,679 0.915 % $11,483 $11,483 $96 $11,579 Public Works Administration 119,717 0.369 % $4,634 $4,634 $4,634 Parks Maintenance 2,110,602 6.509 % $81,689 $81,689 $684 $82,373 Swim Center Maintenance 529,698 1.633 % $20,501 $20,501 $172 $20,673 Urban Forest Services 149,745 0.462 % $5,796 $5,796 $49 $5,845 Facilities Maintenance 783,400 2.416 % $30,321 $30,321 $30,321 Streets Maintenance 955,154 2.946 % $36,968 $36,968 $310 $37,278 Traffic Signals & Lighting 296,478 0.914 % $11,475 $11,475 $96 $11,571 Fleet 897,880 2.769 % $34,751 $34,751 $34,751 City Administration 213,358 0.658 % $8,258 $8,258 $8,258 Transportation/Plan Engineering 176,894 0.546 % $6,846 $6,846 $6,846 Recreation Administration 86,190 0.266 % $3,336 $3,336 $28 $3,364Recreation Facilities 55,201 0.170 % $2,136 $2,136 $18 $2,154 Youth Services 161,220 0.497 % $6,240 $6,240 $52 $6,292 Community Services 155,320 0.479 % $6,011 $6,011 $50 $6,061 Aquatics 88,161 0.272 % $3,412 $3,412 $29 $3,441 Golf Course 242,671 0.748 % $9,392 $9,392 $79 $9,471 Patrol 170,709 0.526 % $6,607 $6,607 $55 $6,662 Investigations 102,868 0.317 % $3,981 $3,981 $33 $4,014 Police Support Services 166,078 0.512 % $6,428 $6,428 $54 $6,482 Neighborhood Services 39,042 0.120 % $1,511 $1,511 $13 $1,524 Traffic Safety 27,351 0.084 % $1,059 $1,059 $9 $1,068 Fire Administration 217,063 0.669 % $8,401 $8,401 $70 $8,471 Emergency Response 146,507 0.452 % $5,670 $5,670 $47 $5,717 Fire Apparatus Service 220,011 0.678 % $8,515 $8,515 $71 $8,586 Hazard Prevention 85,849 0.265 % $3,323 $3,323 $28 $3,351 Training Services 129,620 0.400 % $5,017 $5,017 $42 $5,059 Disaster Assistance 20,019 0.062 % $775 $775 $6 $781 FD208 Tourism Bid Fund 1,719,953 5.304 % $66,569 $66,569 $558 $67,127

Page 520 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
Liability Premium
Detail page 214
Schedule 18.008
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 % $60,503 $60,503 $507 $61,010FD602 Sewer Fund 3,229,062 9.958 % $124,977 $124,977 $1,047 $126,024 FD621Transit Fund 974,320 3.005 % $37,710 $37,710 $316 $38,026 FD705 Whale Rock Fund 568,828 1.754 % $22,016 $22,016 $184 $22,200 FD711 Hazardous Mat Task Force Fund 46,211 0.143 % $1,789 $1,789 $15 $1,804 Finance Non Departmental 222,242 0.685 % $8,602 $8,602 $8,602 CIP Project Engineering 109,445 0.338 % $4,236 $4,236 $4,236 Solid Waste Recycling 44,896 0.138 % $1,738 $1,738 $15 $1,753 Community Services Group 115,198 0.355 % $4,459 $4,459 $4,459 Building and Safety 911,580 2.811 % $35,282 $35,282 $296 $35,578 Stormwater and Flood Control 238,293 0.735 % $9,223 $9,223 $77 $9,300 FD206 Law Enforcement Grant Fund 20,203 0.062 % $782 $782 $7 $789FD601 Water Fund 2,610,669 8.051 % $101,043 $101,043 $846 $101,889 Office of DEI 718,456 2.216 % $27,807 $27,807 $233 $28,040 Engineering 45,134 0.139 % $1,747 $1,747 $15 $1,762 Housing Policy/Homelessness 471,850 1.455 % $18,262 $18,262 $153 $18,415 Mobile Crisis Unit 99,532 0.307 % $3,852 $3,852 $32 $3,884 Cultural Activities 348,269 1.074 % $13,479 $13,479 $113 $13,592 Finance Support Services 90,179 0.278 % $3,490 $3,490 $3,490 Wellness Program 3,201 0.010 % $124 $124 $124 Jack House 5,101 0.016 % $197 $197 $2 $199 Recruit Academy 66,984 0.207 % $2,593 $2,593 $22 $2,615 Fire Station 29,180 0.090 % $1,129 $1,129 $9 $1,138 FD202 Downtown Bid Fund 271,977 0.839 % $10,527 $10,527 $88 $10,615 FD212 San Luis Ranch CFD 8,398 0.026 % $325 $325 $3 $328 FD406 Public Safety Equip Replacement Fund 442,726 1.365 % $17,135 $17,135 $144 $17,279 FD701 General Agency Fund 1,217,765 3.755 % $47,132 $47,132 $395 $47,527 FD712 City Of SLO PEG Fund 44,188 0.136 % $1,710 $1,710 $14 $1,724 FD713 SLCUSD PEG Fund 92,697 0.286 % $3,588 $3,588 $30 $3,618 FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.020 % $251 $251 $2 $253 Ranger Program 68,110 0.210 % $2,636 $2,636 $22 $2,658 Orcutt Area Specific Plan 109,740 0.338 % $4,247 $4,247 $36 $4,283 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 % $4,437 $4,437 $37 $4,474 FD505 Affordable Housing Fund 1,700,000 5.242 % $65,796 $65,796 $550 $66,346 Total 32,427,437 100.000 % $1,255,068 $1,255,068 $8,403 $1,263,471 (A) Alloc basis: Operating Services and Supply Expenditures by Fund/Department/DivisionSource:

Page 521 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 215
Schedule 18.009
2023
Total Risk Management WComp Premiums - PS WC Premiums Liability Premiums - Direct
Liability Premium
City Administration $25,301 $3,428 $13,615 $8,258 Community Services Group $11,983 $1,851 $5,673 $4,459 City Attorney $29,312 $4,605 $13,615 $11,092 City Clerk $19,766 $2,803 $10,211 $6,752 Finance $56,551 $6,605 $34,037 $15,909 Network Services $137,627 $34,683 $19,401 $83,543 Information Services $21,843 $750 $19,288 $1,805 Finance Support Services $4,939 $1,449 $3,490 Finance Non Departmental $12,173 $3,571 $8,602 Human Resources $60,952 $11,224 $22,692 $27,036 Wellness Program $175 $51 $124 Public Works Administration $433,731 $1,924 $15,884 $411,289 $4,634 Facilities Maintenance $54,255 $12,588 $11,346 $30,321 Fleet $60,524 $14,427 $11,346 $34,751 CIP Project Engineering $46,840 $1,759 $40,845 $4,236 Transportation/Plan Engineering $23,303 $2,842 $13,615 $6,846 City Council $13,655 $648 $11,444 $1,563 Cultural Activities $19,235 $5,643 $13,592 Economic Development $47,150 $13,160 $2,289 $31,701 Natural Resource Protection $21,569 $4,313 $6,866 $10,390 Community Promotion $21,396 $6,108 $572 $14,716 Office of DEI $41,969 $11,640 $2,289 $28,040 Community Development Admin $262,660 $2,805 $11,444 $241,654 $6,757 Commissions & Committees $262 $77 $185 Planning $39,274 $4,807 $22,888 $11,579 Engineering $13,937 $731 $11,444 $1,762 Building and Safety $85,822 $14,769 $35,475 $35,578 Housing Policy/Homelessness $35,215 $7,645 $9,155 $18,415 Parks Maintenance $146,321 $34,195 $29,753 $82,373 Swim Center Maintenance $31,544 $8,582 $2,289 $20,673 Urban Forest Services $15,137 $2,426 $6,866 $5,845 Streets Maintenance $89,372 $15,475 $36,619 $37,278 Traffic Signals & Lighting $20,952 $4,804 $4,577 $11,571 Stormwater and Flood Control $27,694 $3,861 $14,533 $9,300 Solid Waste Recycling $7,057 $727 $4,577 $1,753 Recreation Administration $13,916 $1,397 $9,155 $3,364 Recreation Facilities $5,337 $894 $2,289 $2,154 Youth Services $27,214 $2,612 $18,310 $6,292 Community Services $17,733 $2,517 $9,155 $6,061 Ranger Program $22,071 $1,103 $18,310 $2,658

Page 522 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 216
Schedule 18.009
2023
Total Risk Management WComp Premiums - PS WC Premiums Liability Premiums - Direct
Liability Premium
Aquatics $7,159 $1,429 $2,289 $3,441 Golf Course $22,557 $3,931 $9,155 $9,471 Jack House $282 $83 $199 Police Administration $1,526,293 $15,410 $967,787 $543,096 Patrol $112,421 $2,766 $102,993 $6,662 Investigations $37,723 $1,667 $32,042 $4,014 Police Support Services $56,092 $2,691 $46,919 $6,482 Neighborhood Services $4,445 $632 $2,289 $1,524 Traffic Safety $10,666 $443 $9,155 $1,068 Fire Administration $979,773 $3,517 $967,785 $8,471 Emergency Response $113,372 $2,374 $105,281 $5,717 Hazard Prevention $18,473 $1,390 $13,732 $3,351 Training Services $7,159 $2,100 $5,059 Recruit Academy $3,700 $1,085 $2,615 Fire Apparatus Service $16,727 $3,564 $4,577 $8,586 Fire Station $1,611 $473 $1,138 Mobile Crisis Unit $5,496 $1,612 $3,884 Disaster Assistance $3,395 $325 $2,289 $781 Orcutt Area Specific Plan $6,061 $1,778 $4,283 FD202 Downtown Bid Fund $15,021 $4,406 $10,615 FD206 Law Enforcement Grant Fund $1,117 $328 $789 FD208 Tourism Bid Fund $98,996 $27,866 $4,003 $67,127 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 $24,452 $7,173 $17,279 FD504 LOVR Impact Fee Fund $6,331 $1,857 $4,474 FD505 Affordable Housing Fund $93,885 $27,539 $66,346 FD601 Water Fund $221,751 $42,297 $77,565 $101,889 FD602 Sewer Fund $255,332 $52,316 $76,992 $126,024 FD611 Parking Fund $123,460 $25,327 $37,123 $61,010 FD621Transit Fund $58,388 $15,785 $4,577 $38,026 FD701 General Agency Fund $67,257 $19,730 $47,527 FD705 Whale Rock Fund $40,800 $9,216 $9,384 $22,200 FD711 Hazardous Mat Task Force Fund $2,553 $749 $1,804 FD712 City Of SLO PEG Fund $2,440 $716 $1,724 FD713 SLCUSD PEG Fund $5,119 $1,501 $3,618 FD715 Boysen Ranch Conserv Easemt Fund $358 $105 $253 Total $5,977,227 $539,913 $1,935,572 $1,042,232 $1,196,039 $1,263,471

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

SCHEDULE 19.01

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.

Page 524 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Natural Resources Protection (Utility Services)
Costs to be allocated
Detail page 218
Schedule 19.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $983,010 $983,010 Total to be allocated $983,010 $983,010

Page 525 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Natural Resources Protection (Utility Services)
Schedule of costs to be
allocated by function
Detail page 219
Schedule 19.003
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

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Natural Resources Protection (Utility Services)
Detail allocation of
Program Support
Detail page 220
Schedule 19.004
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

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Natural Resources Protection (Utility Services)
Departmental Cost
Allocation Summary
Detail page 221
Schedule 19.005
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

Page 528 of 924 ends

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

SCHEDULE 20.01

ENGINEERING DEVELOPMENT REVIEW
(Utility Services)

NATURE AND EXTENT OF SERVICE
The Engineering Development Review division oversees design and construction of various public works projects built by private developers for City ownership. These projects typically include additions to the City’s water, wastewater, recycled water. 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.

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Eng Dev Review (Utility Services)
Costs to be allocated
Detail page 223
Schedule 20.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: Allocated additions: 1015001 - Public Works Administration $31,139 $8,836 $39,975 Total allocated additions: $31,139 $8,836 $39,975 $39,975 Total to be allocated $31,139 $8,836 $39,975

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Eng Dev Review (Utility Services)
Schedule of costs to be
allocated by function
Detail page 224
Schedule 20.003
2023
Total General & Admin Development Review Services Utility Services Other Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSERVICES & SUPPLIESAdditions: 1stOther $31,139 $31,139 Functional Cost $31,139 $31,139 Allocable Costs $31,139 $31,139 Unallocated ($31,139) ($31,139)1st AllocationAdditions: 2ndOther $8,836 $8,836 Functional Cost $8,836 $8,836 Allocable Costs $8,836 $8,836 Unallocated ($8,836) ($8,836)2nd AllocationTotal allocated

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Eng Dev Review (Utility Services)
Detail allocation of
Utility Services
Detail page 225
Schedule 20.004
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

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Eng Dev Review (Utility Services)
Departmental Cost
Allocation Summary
Detail page 226
Schedule 20.005
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

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Page 534 of 924 ends

CITY ADMINISTRATION LABOR RATES
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate Hourly Rate x City % 1001 ‐ City AdministrationCity Manager MME ‐ Management Employee 299,000 53.66% 459,439 1,703 269. 24. 86 38% 0.00% 335.65 335.65Deputy City Manager MME ‐ Management Employee 215,878 53.66% 331,715 1,703 194. 24. 84 38% 0.00% 242.34 242.34Policy and Project Manager MME ‐ Management Employee 132,496 53.66% 203,592 1,703 119. 24. 58 38% 0.00% 148.74 148.74Public Communications Manager MME ‐ Management Employee 120,198 53.66% 184,695 1,703 108. 24. 48 38% 0.00% 134.93 134.93Administration Executive Assistant CONF ‐ Confidential 76,102 53.66% 116,937 1,703 68.69 24.38% 0.00% 85.43 85.43 Administrative Assistant III Confidential CONF ‐ Confidential 68, 53. 588 66% 105,391 1,703 61.90 24.38% 0.00% 77.00 77.00 Communications Coordinator CEA ‐ City Employees' Association 70,5 53. 12 66% 108,348 1,703 63.64 24.38% 0.00% 79.16 79.161004 ‐ Economic DevelopmentEconomic Development Analyst MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 24.38% 0.00% 113.25 113.25Economic Development and Tourism Manager MME ‐ Management Employee 149,058 53.66% 229,040 1,703 134. 24. 53 38% 0.00% 167.33 167.33 1005 ‐ Natural Resources ProtectionCity Biologist MME ‐ Management Employee 120,198 53.66% 184,695 1,703 108. 24. 48 38% 0.00% 134.93 134.93 Sustainability and Natural Resources Analyst MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 24.38% 0.00% 113.25 113.25 Sustainability and Natural Resources Official MME ‐ Management Employee 149,058 53.66% 229,040 1,703 134. 24. 53 38% 0.00% 167.33 167.33Sustainability Manager MME ‐ Management Employee 120,198 53.66% 184,695 1,703 108. 24. 48 38% 0.00% 134.93 134.931005 ‐ Natural Resources ProtectionEconomic Development Analyst MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 24.38% 0.00% 113.25 113.25Economic Development and Tourism Manager MME ‐ Management Employee 149,058 53.66% 229,040 1,703 134. 24. 53 38% 0.00% 167.33 167.331006 ‐ Tourism and Bid PromotionTourism and Community Promotions Manager MME ‐ Management Employee 120,198 53.66% 184,695 1,703 108. 24. 48 38% 0.00% 134.93 134.931010 ‐ Office of Diversity Equity InclusionDiversity Equity and Inclusion Manager MME ‐ Management Employee 53. 149,058 66% 229,040 1,703 134. 24. 53 38% 0.00% 167.33 167.33 Management Fellow CONF ‐ Confidential 72,254 53.66% 111,024 1,703 65.21 24.38% 0.00% 81.11 81.11 1021 ‐ City ClerkCity Clerk MME ‐ Management Employee 139,256 53.66% 213,979 1,703 125. 24. 69 38% 0.00% 156.33 156.33Administrative Assistant II CEA ‐ City Employees' Association 60, 53.66% 92,767 372 1,703 54.49 24.38% 0.00% 67.77 67.77Deputy City Clerk II CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.64 24.38% 0.00% 79.16 79.161101 ‐ Network ServicesBusiness Analyst MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 24.38% 0.00% 113.25 113.25Information Technology Manager MME ‐ Management Employee 170,820 53.66% 262,480 1,703 154. 24. 17 38% 0.00% 191.76 191.76Network Services Supervisor MME ‐ Management Employee 136,500 53.66% 209,744 1,703 123. 24. 20 38% 0.00% 153.23 153.23Technology Project Manager MME ‐ Management Employee 130,026 53.66% 199,796 1,703 117. 24. 35 38% 0.00% 145.97 145.97Administrative Assistant II CEA ‐ City Employees' Association 60, 53.66% 92,767 372 1,703 54.49 24.38% 0.00% 67.77 67.77Information Technology Assistant CEA ‐ City Employees' Association 74,282 53.66% 114,141 1,703 67.04 24.38% 0.00% 83.39 83.39 Information Technology Security Engineer CEA ‐ City Employees' Association 118,534 53.66% 182,138 1,703 106. 24. 98 38% 0.00% 133.06 133.06 Information Technology Systems Engineer CEA ‐ City Employees' Association 112,528 53.66% 172,909 1,703 101. 24. 56 38% 0.00% 126.32 126.32 Control Systems Administrator CEA ‐ City Employees' Association 1 53. 12,528 66% 172,909 1,703 101. 24. 56 38% 0.00% 126.32 126.32 1103 ‐ Information ServicesInformation Services Supervisor MME ‐ Management Employee 130,026 53.66% 199,796 1,703 117. 24. 35 38% 0.00% 145.97 145.97System Application Specialist Confidential CONF ‐ Confidential 12 53. 3,266 66% 189,409 1,703 111. 24. 25 38% 0.00% 138.38 138.38 Enterprise System Database Administrator CEA ‐ City Employees' Association 112,528 53.66% 172,909 1,703 101. 24. 56 38% 0.00% 126.32 126.32System Application Specialist I CEA ‐ City Employees' Association 101,400 53.66% 155,810 1,703 91.52 24.38% 0.00% 113.83 113.83 System Application Specialist II CEA ‐ City Employees' Association 112,528 53.66% 172,909 1,703 101. 24. 56 38% 0.00% 126.32 126.32 Indirect Cost Rate

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CITY ATTORNEY LABOR RATES
Position Bargaining Group
Regular
Annual
Salary*
Paid
Benefit
Rate
Total
Compensation
Productive
Hours
Hourly
Rate Citywide Program** Hourly Billing Rate Hourly Rate x City % 1501 ‐ City AttorneyAssistant City Attorney I MME ‐ Management Employee 158,028 53.66% 242,824 1,703 142.63 24.38% 0.00% 177.40 177.40City Attorney MME ‐ Management Employee 274,638 53.66% 422,005 1,703 247.87 24.38% 0.00% 308.30 308.30 Deputy City Attorney II MME ‐ Management Employee 130,026 53.66% 199,796 1,703 117.35 24.38% 0.00% 145.97 145.97 Senior Legal Analyst MME ‐ Management Employee 111,280 53.66% 170,991 1,703 100.44 24.38% 0.00% 124.92 124.92 Legal Assistant I CONF ‐ Confidential 63,882 53.66% 98,160 1,703 57.66 24.38% 0.00% 71.71 71.71 Legal Assistant II CONF ‐ Confidential 67,236 53.66% 103,314 1,703 60.68 24.38% 0.00% 75.48 75.48 Paralegal I CONF ‐ Confidential 78,754 53.66% 121,012 1,703 71.08 24.38% 0.00% 88.41 88.41 Indirect Cost Rate

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COMMUNITY DEVELOPMENT LABOR RATES
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate Hourly Rate x City % 4001 ‐ Community Development AdministrationDirector of Community Development MME ‐ Management Employee 215,8 53. 78 66% 331,715 1,703 194. 65.92% 84 0.00% 323.29 323.29 Senior Business Analyst MME ‐ Management Employee 111,280 53.66% 170,991 1,703 100. 65.92% 44 0.00% 166.65 166.65 Administrative Assistant II CEA ‐ City Employees' Association 60, 53. 372 66% 92,767 1,703 54.49 65.92% 0.00% 90.41 90.41 Administrative Assistant III CEA ‐ City Employees' Association 65 53. ,208 66% 100,198 1,703 58.85 65.92% 0.00% 97.65 97.65Supervising Administrative Assistant CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.64 65.92% 0.00% 105.59 105.59 4003 ‐ Development PlanningDeputy Director of Community Development City Planner MME ‐ Management Employee 169,234 53.66% 260,043 1,703 152. 65.92% 74 16.10% 294.24 253.44Senior Planner MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113. 65.92% 91 16.10% 219.43 189.00 Assistant Planner CEA ‐ City Employees' Association 89,076 53.66% 136,873 1,703 80.40 65.92% 16.10% 154.87 133.40Associate Planner CEA ‐ City Employees' Association 101,400 53.66% 155,810 1,703 91.52 65.92% 16.10% 176.30 151.85 Cannabis Business Coordinator CEA ‐ City Employees' Association 1 53. 01,400 66% 155,810 1,703 91.52 65.92% 16.10% 176.30 151.85 Urban Forest Program Coordinator City Arborist CEA ‐ City Employees' Association 101,400 53.66% 155,810 1,703 91.52 65.92% 16.10% 176.30 151.854004 ‐ CDD EngineeringSenior Civil Engineer MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113. 65.92% 91 0.00% 189.00 189.00 Supervising Civil Engineer MME ‐ Management Employee 139,256 53.66% 213,979 1,703 125. 65.92% 69 0.00% 208.54 208.54 Engineer I CEA ‐ City Employees' Association 93,834 53.66% 144,184 1,703 84.69 65.92% 0.00% 140.52 140.52Engineering Technician III CEA ‐ City Employees' Association 72,3 53. 58 66% 111,184 1,703 65.31 65.92% 0.00% 108.36 108.36Permit Technician I CEA ‐ City Employees' Association 60,372 53.66% 92,767 1,703 54.49 65.92% 0.00% 90.41 90.414006 ‐ Building and SafetyBuilding Permit Services Supervisor MME ‐ Management Employee 114 53. ,556 66% 176,025 1,703 103. 17.72% 39 15.51% 140.60 121.71 Code Enforcement Supervisor MME ‐ Management Employee 114,556 53.66% 176,025 1,703 103. 17.72% 39 15.51% 140.60 121.71 Deputy Director of Community Development Chief Building Official MME ‐ Management Employee 169,234 53.66% 260,043 1,703 152. 17.72% 74 15.51% 207.70 179.81 Supervising Building Inspector MME ‐ Management Employee 114,556 53.66% 176,025 1,703 103. 17.72% 39 15.51% 140.60 121.71 Building Inspector I CEA ‐ City Employees' Association 84,604 53.66% 130,001 1,703 76.36 17.72% 15.51% 103.84 89.89Building Inspector II CEA ‐ City Employees' Association 91,442 53.66% 140,509 1,703 82.53 17.72% 15.51% 112.23 97.16Code Enforcement Officer II CEA ‐ City Employees' Association 93, 53. 834 66% 144,184 1,703 84.69 17.72% 15.51% 115.16 99.70 Code Enforcement Technician I CEA ‐ City Employees' Association 6 53. 5,208 66% 100,198 1,703 58.85 17.72% 15.51% 80.03 69.28Code Enforcement Technician II CEA ‐ City Employees' Association 53. 68,718 66% 105,591 1,703 62.02 17.72% 15.51% 84.34 73.01 Permit Technician I CEA ‐ City Employees' Association 60,372 53.66% 92,767 1,703 54.49 17.72% 15.51% 74.10 64.14Permit Technician II CEA ‐ City Employees' Association 65,208 53.66% 100,198 1,703 58.85 17.72% 15.51% 80.03 69.28Plans Examiner CEA ‐ City Employees' Association 96,304 53.66% 147,979 1,703 86.92 17.72% 15.51% 118.20 102.32 Stormwater Code Enforcement Officer CEA ‐ City Employees' Association 93,834 53.66% 144,184 1,703 84.69 17.72% 15.51% 115.16 99.704008 ‐ Housing Policy and Homelessness ProgramsHomelessness Response Manager MME ‐ Management Employee 120,198 53.66% 184,695 1,703 108. 12.80% 48 0.00% 122.37 122.37 Housing Policy and Programs Manager MME ‐ Management Employee 126 53. ,204 66% 193,923 1,703 113. 12.80% 91 0.00% 128.49 128.49 Administrative Specialist CEA ‐ City Employees' Association 70,51 53. 2 66% 108,348 1,703 63.64 12.80% 0.00% 71.79 71.79Assistant Planner CEA ‐ City Employees' Association 89,076 53.66% 136,873 1,703 80.40 12.80% 0.00% 90.69 90.69Housing Coordinator CEA ‐ City Employees' Association 101,400 53.66% 155,810 1,703 91.52 12.80% 0.00% 103.23 103.23 Indirect Cost Rate

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COMMUNITY SERVICES GROUP LABOR RATES
Position Bargaining Group
Regular
Annual
Salary*
Paid
Benefit
Rate
Total
Compensation
Productive
Hours
Hourly
Rate Citywide Program** Hourly Billing Rate Hourly Rate x City % 1009 ‐ Community Services Group
Assistant City Manager Community Services MME ‐ Management Employee 248,30 53.66% 381,53 0 1,703 4 224.10 10.81% 0.00% 248.33 248.33 Business Services and Administrative Manager MME ‐ Management Employee 149,05 53.66% 229,04 8 1,703 0 134.53 10.81% 0.00% 149.07 149.07Financial Analyst Infrastructure Financing MME ‐ Management Employee 100,88 53.66% 155,011 0 1,703 91.05 10.81% 0.00% 100.89 100.89 Administrative Assistant III CEA ‐ City Employees' Association 65 53.66% 100,19 ,208 1,703 8 58.85 10.81% 0.00% 65.22 65.22 Indirect Cost Rate

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FINANCE LABOR RATES
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate Hourly Rate x City % 2001 ‐ Finance AdministrationDirector of Finance MME ‐ Management Employee 215,878 53.66% 331,715 1,703 194.8 24.38% 0.00% 242.3 4 242.3 4 4 2002 ‐ BudgetsPrincipal Budget Analyst MME ‐ Management Employee 126,20 53.66% 193,923 4 1,703 113.91 24.38% 0.00% 141.67 141.67 2003 ‐ Revenue ManagementFinancial Analyst Revenue MME ‐ Management Employee 100,88 53.66% 155,011 0 1,703 91.05 24.38% 0.00% 113.25 113.25Finance Cashier CEA ‐ City Employees' Association 57,30 53.66% 88,053 4 1,703 51.72 24.38% 0.00% 64.33 64.33Financial Specialist CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.6 24.38% 0.00% 79.16 4 79.16 2004 ‐ PurchasingFinancial Analyst Purchasing MME ‐ Management Employee 100,88 53.66% 155,011 0 1,703 91.05 24.38% 0.00% 113.25 113.25 Financial Specialist CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.6 24.38% 0.00% 79.16 4 79.16 2005 ‐ AccountingAccountant MME ‐ Management Employee 100,88 53.66% 155,011 0 1,703 91.05 24.38% 0.00% 113.25 113.25 Deputy Director of Finance City Controller MME ‐ Management Employee 169,23 53.66% 260,043 4 1,703 152.7 24.38% 0.00% 189.98 4 189.98 Payroll Analyst MME ‐ Management Employee 100,88 53.66% 155,011 0 1,703 91.05 24.38% 0.00% 113.25 113.25 Senior Accountant MME ‐ Management Employee 111,28 53.66% 170,991 0 1,703 100.4 24.38% 0.00% 124.92 4 124.92 Payroll Specialist CONF ‐ Confidential 78,75 53.66% 121,012 4 1,703 71.08 24.38% 0.00% 88.41 88.41 Financial Assistant CEA ‐ City Employees' Association 57,30 53.66% 88,053 4 1,703 51.72 24.38% 0.00% 64.33 64.33Financial Specialist CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.6 24.38% 0.00% 79.16 4 79.16 Indirect Cost Rate

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FIRE LABOR RATES
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Uniform Pay Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate Hourly Rate x City % 8501 ‐ Fire Administration**Business Analyst MME ‐ Management Employee 100,88 53.66% ‐ 0 155,011 1,703 91.05 21.03% 0.00% 110.19 110.19 Deputy Fire Chief MME ‐ Management Employee 210,392 109.78% 442,66 1,300 2,532 7 174.83 21.03% 0.00% 211.59 211.59 Fire Chief MME ‐ Management Employee 241,80 109.78 0 % 508,55 1,300 2,532 6 200.85 21.03% 0.00% 243.08 243.08Administrative Specialist CEA ‐ City Employees' Association 70,512 53.66% ‐ 108,34 1,703 8 63.64 21.03% 0.00% 77.02 77.028502 ‐ Emergency Response Fire Battalion Chief FFA ‐ Fire Fighter Association 178,25 109.78 6 % 375,251 1,300 2,532 148.20 21.03% 10.05% 197.39 179.37 Fire Captain FFA ‐ Fire Fighter Association 134,00 109.78 4 % 282,41 1,300 2,532 8 111.54 21.03% 10.05% 148.56 134.99 Fire Engineer FFA ‐ Fire Fighter Association 116,29 109.78 8 % 245,27 1,300 2,532 4 96.87 21.03% 10.05% 129.02 117.24Firefighter EMT FFA ‐ Fire Fighter Association 105,37 109.78 8 % 222,365 1,300 2,532 87.82 21.03% 10.05% 116.97 106.29 Firefighter Paramedic FFA ‐ Fire Fighter Association 118,04 109.78 0 % 248,92 1,300 2,532 8 98.31 21.03% 10.05% 130.94 118.98 8503 ‐ Hazard PreventionCommunity Risk Reduction Manager MME ‐ Management Employee 149,05 53.66% ‐ 8 229,04 1,703 0 134.53 21.03% 10.05% 179.18 162.82Fire Inspector I FFA ‐ Fire Fighter Association 94,822 53.66% 1,30 147,002 0 1,703 86.34 21.03% 10.05% 115.00 104.50 Fire Inspector II FFA ‐ Fire Fighter Association 105,222 53.66% 1,30 162,983 0 1,703 95.73 21.03% 10.05% 127.50 115.86Fire Inspector III FFA ‐ Fire Fighter Association 113,69 53.66% 1,30 8 176,00 0 1,703 7 103.38 21.03% 10.05% 137.69 125.12 Hazardous Materials Coordinator FFA ‐ Fire Fighter Association 12 53.66% 1,30 9,792 200,73 0 1,703 7 117.91 21.03% 10.05% 157.04 142.70Administrative Assistant II CEA ‐ City Employees' Association 60, 53.66% ‐ 372 92,767 1,703 54.49 21.03% 10.05% 72.57 65.95 8506 ‐ Fire Apparatus Services**Supervising Fire Vehicle Mechanic FFA ‐ Fire Fighter Association 113,152 53.66% 650 174,51 1,703 8 102.51 21.03% 0.00% 124.06 124.06 Mechanic Helper CEA ‐ City Employees' Association 60,372 53.66% ‐ 92,767 1,703 54.49 21.03% 0.00% 65.95 65.95 8599 ‐ Emergency Management**Emergency Manager MME ‐ Management Employee 120,19 53.66% ‐ 8 184,695 1,703 108.48 21.03% 10.05% 144.49 131.30 Indirect Cost Rate

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HUMAN RESOURCES LABOR RATES
Position Bargaining Group
Regular
Annual
Salary*
Paid
Benefit
Rate
Total
Compensation
Productive
Hours
Hourly
Rate Citywide Program**
Hourly
Billing
Rate
Hourly
Rate x City
%
3001 ‐ Human ResourcesDirector of Human Resources MME ‐ Management Employee 215,878 53.66% 331,715 1,703 194.84 24.38% 0.00% 242.34 242.34 Human Resources Analyst MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 24.38% 0.00% 113.25 113.25 Human Resources Manager MME ‐ Management Employee 149,058 53.66% 229,040 1,703 134.53 24.38% 0.00% 167.33 167.33 Risk and Benefits Manager MME ‐ Management Employee 149,058 53.66% 229,040 1,703 134.53 24.38% 0.00% 167.33 167.33 Senior Human Resources Analyst MME ‐ Management Employee 111,280 53.66% 170,991 1,703 100.44 24.38% 0.00% 124.92 124.92 Human Resources Administrative Assistant II CONF ‐ Confidential 6 53.66% 103,314 7,236 1,703 60.68 24.38% 0.00% 75.48 75.48 Human Resources Information System Technician CONF ‐ Confidential 67,236 53.66% 103,314 1,703 60.68 24.38% 0.00% 75.48 75.48 Human Resources Specialist Benefits CONF ‐ Confidential 78,754 53.66% 121,012 1,703 71.08 24.38% 0.00% 88.41 88.41 Human Resources Specialist Recruitment CONF ‐ Confidential 78,754 53.66% 121,012 1,703 71.08 24.38% 0.00% 88.41 88.41 Indirect Cost Rate

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PARKS & RECREATION LABOR RATES
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate Hourly Rate x City % 7001 ‐ Recreation AdministrationBusiness Analyst MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 34.68% 0.00% 122.62 122.62Director of Parks and Recreation MME ‐ Management Employee 215,878 53.66% 331,715 1,703 194.84 34.68% 0.00% 262.41 262.41 Recreation Manager Aquatics Facilities and Golf MME ‐ Management Employee 114,556 53.66% 176,025 1,703 103.39 34.68% 0.00% 139.25 139.25Recreation Manager Community Services Youth Services and Public Art MME ‐ Management Employee 114,556 53.66% 176,025 1,703 103.39 34.68% 0.00% 139.25 139.25Administrative Assistant III CEA ‐ City Employees' Association 65 53.66% 100,198 ,208 1,703 58.85 34.68% 0.00% 79.26 79.26 Public Art Coordinator CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.64 34.68% 0.00% 85.71 85.71 7003 ‐ Youth ServicesRecreation Supervisor Youth Services MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 34.68% 0.00% 122.62 122.62Youth Services Coordinator CEA ‐ City Employees' Association 78,260 53.66% 120,253 1,703 70.63 34.68% 0.00% 95.13 95.13Youth Services Program Assistant CEA ‐ City Employees' Association 60,372 53.66% 92,767 1,703 54.49 34.68% 0.00% 73.38 73.38 Youth Services Program Specialist Childcare Site Director CEA ‐ City Employees' Association 67,002 53.66% 102,954 1,703 60.47 34.68% 0.00% 81.44 81.44 7004 ‐ Community ServicesRecreation Supervisor Community Services MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 34.68% 0.00% 122.62 122.62Recreation Coordinator CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.64 34.68% 0.00% 85.71 85.71Recreation Coordinator Community Services CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.64 34.68% 0.00% 85.71 85.71Volunteer Coordinator CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.64 34.68% 0.00% 85.71 85.717005 ‐ Ranger ServicesRecreation Supervisor Ranger Service MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 32.76% 0.00% 120.88 120.88Ranger Service Worker SBP CEA ‐ City Employees' Association 76,154 53.66% 117,017 1,703 68.73 32.76% 0.00% 91.25 91.257006 ‐ AquaticsAquatics Coordinator CEA ‐ City Employees' Association 78,260 53.66% 120,253 1,703 70.63 12.11% 0.00% 79.19 79.197007 ‐ Golf CourseGolf Supervisor MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 20.61% 0.00% 109.81 109.81Maintenance Worker III Parks CEA ‐ City Employees' Association 67,002 53.66% 102,954 1,703 60.47 20.61% 0.00% 72.93 72.93Recreation Coordinator Golf Course CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.64 20.61% 0.00% 76.75 76.75 Indirect Cost Rate

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POLICE LABOR RATES
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Uniform Pay Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate Hourly Rate x City % 8001 ‐ Police AdministrationDeputy Police Chief PSO ‐ Police Management 230,62 97.17 0 % 456,021 1,300 1,816 251.11 23.75% 0.00% 310.75 310.75 Business Analyst MME ‐ Management Employee 100,88 53.66 0 % 155,011 ‐ 1,703 91.05 23.75% 0.00% 112.67 112.67Crime Analyst MME ‐ Management Employee 100,88 53.66 0 % 155,011 ‐ 1,703 91.05 23.75% 0.00% 112.67 112.67Police Chief MME ‐ Management Employee 260,078 53.66% 400,932 1,300 1,703 235.5 23.75 0 % 0.00% 291.43 291.43Senior Business Analyst MME ‐ Management Employee 53.66 111,280 % 170,991 ‐ 1,703 100.4 23.75 4 % 0.00% 124.29 124.29Administrative Assistant III CEA ‐ City Employees' Association 53.66 65,208 % 100,198 ‐ 1,703 58.85 23.75% 0.00% 72.83 72.83Executive Assistant to the Police Chief CEA ‐ City Employees' Association 70,512 53.66% 108,348 ‐ 1,703 63.6 23.75 4 % 0.00% 78.76 78.768002 ‐ PatrolDeputy Police Chief PSO ‐ Police Management 230,62 97.17 0 % 456,021 1,300 1,816 251.11 23.75% 32.19% 310.75 410.78 Police Lieutenant PSO ‐ Police Management 195,182 97.17% 386,14 1,300 1,816 6 212.6 23.75 4 % 32.19% 263.1 347.84 4 Police Sergeant PSO ‐ Police Management 157,872 97.17% 312,581 1,300 1,816 172.13 23.75% 32.19% 213.01 281.57 Police Cadet POA ‐ Police Officer Association 86,68 53.66 4 % 134,197 1,000 1,703 78.82 23.75% 0.00% 97.5 97.5 4 4 Police Community Service Officer POA ‐ Police Officer Association 93,808 53.66% 144,64 500 1,703 4 84.96 23.75% 0.00% 105.1 105.1 4 4Police Officer POA ‐ Police Officer Association 131,04 97.17 0 % 259,37 1,000 1,816 6 142.83 23.75% 32.19% 176.75 233.64 8003 ‐ InvestigationsPolice Lieutenant PSO ‐ Police Management 195,182 97.17% 386,14 1,300 1,816 6 212.6 23.75 4 % 32.19% 263.1 347.84 4 Police Sergeant PSO ‐ Police Management 157,872 97.17% 312,581 1,300 1,816 172.13 23.75% 32.19% 213.01 281.57 Evidence Technician POA ‐ Police Officer Association 128,362 53.66% 197,739 500 1,703 116.15 23.75% 0.00% 143.73 143.73 Lead Property and Evidence Technician POA ‐ Police Officer Association 97,552 53.66% 150,397 500 1,703 88.3 23.75 4 % 0.00% 109.32 109.32Police Officer POA ‐ Police Officer Association 131,04 97.17 0 % 259,37 1,000 1,816 6 142.83 23.75% 32.19% 176.75 233.64 Property and Evidence Technician POA ‐ Police Officer Association 88,89 53.66 4 % 137,093 500 1,703 80.52 23.75% 0.00% 99.65 99.65 8004 ‐ Police Support ServicesCommunications Supervisor PSO ‐ Police Management 119,18 53.66 4 % 184,43 1,300 1,703 6 108.33 23.75% 0.00% 134.06 134.06Police Lieutenant PSO ‐ Police Management 195,182 97.17% 386,14 1,300 1,816 6 212.6 23.75 4 % 32.19% 263.1 347.84 4Police Records Supervisor PSO ‐ Police Management 99,55 53.66 4 % 154,273 1,300 1,703 90.62 23.75% 0.00% 112.1 112.1 4 4Communications Technician POA ‐ Police Officer Association 98,046 53.66% 151,15 500 1,703 6 88.78 23.75% 0.00% 109.87 109.87Lead Police Records Clerk POA ‐ Police Officer Association 88,89 53.66 4 % 137,093 500 1,703 80.52 23.75% 0.00% 99.65 99.65Police Records Clerk I POA ‐ Police Officer Association 72,12 53.66 4 % 111,325 500 1,703 65.39 23.75% 0.00% 80.92 80.92Police Records Clerk II POA ‐ Police Officer Association 79,898 53.66% 123,27 500 1,703 0 72.41 23.75% 0.00% 89.60 89.608005 ‐ Neighborhood ServicesPolice Public Affairs Manager MME ‐ Management Employee 120,198 53.66% 184,695 ‐ 1,703 108.48 23.75% 0.00% 134.25 134.258006 ‐ Traffic SafetyPolice Sergeant PSO ‐ Police Management 157,872 97.17% 312,581 1,300 1,816 172.13 23.75% 32.19% 213.01 281.57 Police Officer POA ‐ Police Officer Association 131,04 97.17 0 % 259,37 1,000 1,816 6 142.83 23.75% 32.19% 176.75 233.64 Indirect Cost Rate

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PUBLIC WORKS LABOR RATES
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate Hourly Rate x City % 5001 ‐ Public Works AdministrationDeputy Director of Public Works City Engineer MME ‐ Management Employee 177,710 53.66% 1,703 273,067 160. 24.38% 39 0.00% 199.49 199.49 Deputy Director of Public Works Maintenance Operations MME ‐ Management Employee 169,234 53.66% 1,703 260,043 152. 24.38% 74 0.00% 189.98 189.98 Director of Public Works MME ‐ Management Employee 215,878 53.66% 1,703 331,715 194. 24.38% 84 0.00% 242.34 242.34 Maintenance Supervisor MME ‐ Management Employee 100,880 53.66% 1,703 155,011 91.05 24.38% 0.00% 113.25 113.25 Senior Business Analyst MME ‐ Management Employee 111,280 53.66% 1,703 170,991 100. 24.38% 44 0.00% 124.92 124.92 Administrative Assistant II CEA ‐ City Employees' Association 60, 53.66% 372 1,703 92,767 54.49 24.38% 0.00% 67.77 67.77Maintenance Contract Coordinator CEA ‐ City Employees' Association 82,420 53.66% 1,703 126,645 74.39 24.38% 0.00% 92.52 92.52 5002 ‐ Parks MaintenanceParks Maintenance Supervisor MME ‐ Management Employee 100,880 53.66% 1,703 155,011 91.05 31.08% 0.00% 119.35 119.35 Beautification Gardener CEA ‐ City Employees' Association 76,206 53.66% 1,703 117,097 68.78 31.08% 0.00% 90.16 90.16 Parks Crew Coordinator CEA ‐ City Employees' Association 84,604 53.66% 1,703 130,001 76.36 31.08% 0.00% 100.09 100.09 Parks Maintenance Specialist CEA ‐ City Employees' Association 76 53.66% ,154 1,703 117,017 68.73 31.08% 0.00% 90.09 90.09 5003 ‐ Swim Center MaintenanceFacilities Maintenance Technician CEA ‐ City Employees' Association 81,848 53.66% 1,703 125,766 73.87 24.38% 0.00% 91.88 91.88 5004 ‐ Urban Forest ServicesUrban Forester Supervisor City Arborist MME ‐ Management Employee 100,880 53.66% 1,703 155,011 91.05 31.08% 0.00% 119.35 119.35 Urban Forester CEA ‐ City Employees' Association 81,848 53.66% 1,703 125,766 73.87 31.08% 0.00% 96.83 96.83 5005 ‐ Facilities MaintenanceFacilities Maintenance Supervisor MME ‐ Management Employee 100,8 53.66% 80 1,703 155,011 91.05 24.38% 0.00% 113.25 113.25 Facilities Maintenance Technician CEA ‐ City Employees' Association 81,848 53.66% 1,703 125,766 73.87 24.38% 0.00% 91.88 91.88 5006 ‐ Streets & Sidewalk MaintenanceStreets Maintenance Supervisor MME ‐ Management Employee 100,880 53.66% 1,703 155,011 91.05 41.19% 0.00% 128.55 128.55 Maintenance Crew Coordinator CEA ‐ City Employees' Association 82 53.66% ,420 1,703 126,645 74.39 41.19% 0.00% 105.03 105.03 Maintenance Worker I CEA ‐ City Employees' Association 60,372 53.66% 1,703 92,767 54.49 41.19% 0.00% 76.93 76.93 Maintenance Worker II CEA ‐ City Employees' Association 63,544 53.66% 1,703 97,641 57.35 41.19% 0.00% 80.97 80.97Streets Crew Coordinator CEA ‐ City Employees' Association 84,604 53.66% 1,703 130,001 76.36 41.19% 0.00% 107.81 107.81 Streets Maintenance Operator CEA ‐ City Employees' Association 76 53.66% ,154 1,703 117,017 68.73 41.19% 0.00% 97.04 97.04 5007 ‐ Traffic Signals & LightingSignal and Street Lighting Technician CEA ‐ City Employees' Association 86,788 53.66% 1,703 133,357 78.33 41.19% 0.00% 110.60 110.60 5008 ‐ FleetFleet Maintenance Supervisor MME ‐ Management Employee 100,880 53.66% 1,703 155,011 91.05 24.38% 0.00% 113.25 113.25 Fleet Services Specialist CEA ‐ City Employees' Association 65,20 53.66% 8 1,703 100,198 58.85 24.38% 0.00% 73.20 73.20 Heavy Equipment Mechanic CEA ‐ City Employees' Association 76,206 53.66% 1,703 117,097 68.78 24.38% 0.00% 85.55 85.55 Indirect Cost Rate

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PUBLIC WORKS LABOR RATES
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate Hourly Rate x City % Indirect Cost Rate
5009 ‐ CIP Project EngineeringCapital Improvement Program Administrative Manager MME ‐ Management Employee 126,204 53.66% 1,703 193,923 113. 47.00% 91 0.00% 167.44 167.44 Construction Engineering Manager MME ‐ Management Employee 139,25 53.66% 6 1,703 213,979 125. 47.00% 69 0.00% 184.76 184.76 Senior Civil Engineer MME ‐ Management Employee 126,204 53.66% 1,703 193,923 113. 47.00% 91 0.00% 167.44 167.44 Supervising Civil Engineer MME ‐ Management Employee 139,256 53.66% 1,703 213,979 125. 47.00% 69 0.00% 184.76 184.76 Administrative Assistant III CEA ‐ City Employees' Association 65 53.66% ,208 1,703 100,198 58.85 47.00% 0.00% 86.52 86.52 Capital Projects Manager II CEA ‐ City Employees' Association 98, 53.66% 852 1,703 151,895 89.22 47.00% 0.00% 131.15 131.15 Capital Projects Manager III CEA ‐ City Employees' Association 10 53.66% 6,834 1,703 164,160 96.42 47.00% 0.00% 141.74 141.74 Engineer I CEA ‐ City Employees' Association 93,834 53.66% 1,703 144,184 84.69 47.00% 0.00% 124.50 124.50 Engineer II CEA ‐ City Employees' Association 104,130 53.66% 1,703 160,005 93.98 47.00% 0.00% 138.16 138.16 Engineer III CEA ‐ City Employees' Association 112,528 53.66% 1,703 172,909 101. 47.00% 56 0.00% 149.30 149.30 Engineering Inspector III CEA ‐ City Employees' Association 104,1 53.66% 30 1,703 160,005 93.98 47.00% 0.00% 138.16 138.16 Engineering Inspector IV CEA ‐ City Employees' Association 112,52 53.66% 8 1,703 172,909 101. 47.00% 56 0.00% 149.30 149.30 Engineering Technician III CEA ‐ City Employees' Association 82,4 53.66% 20 1,703 126,645 74.39 47.00% 0.00% 109.35 109.35 5010 ‐ Transportation Planning & EngineeringActive Transportation Manager MME ‐ Management Employee 120,198 53.66% 1,703 184,695 108. 42.76% 48 0.00% 154.88 154.88 Transportation Manager MME ‐ Management Employee 139,256 53.66% 1,703 213,979 125. 42.76% 69 0.00% 179.43 179.43 Transportation Planner Engineer II CEA ‐ City Employees' Association 104,130 53.66% 1,703 160,005 93.98 42.76% 0.00% 134.17 134.17 Transportation Planner Engineer III CEA ‐ City Employees' Association 112,528 53.66% 1,703 172,909 101. 42.76% 56 0.00% 144.99 144.99 5101 ‐ Parking AdministrationParking Enforcement Supervisor MME ‐ Management Employee 100,880 53.66% 1,703 155,011 91.05 38.63% 0.00% 126.22 126.22 Parking Operations Supervisor MME ‐ Management Employee 100,880 53.66% 1,703 155,011 91.05 38.63% 0.00% 126.22 126.22 Parking Program Manager MME ‐ Management Employee 126,204 53.66% 1,703 193,923 113. 38.63% 91 0.00% 157.91 157.91 Administrative Assistant I CEA ‐ City Employees' Association 57,3 53.66% 04 1,703 88,053 51.72 38.63% 0.00% 71.70 71.70Administrative Assistant II CEA ‐ City Employees' Association 60, 53.66% 372 1,703 92,767 54.49 38.63% 0.00% 75.54 75.545102 ‐ Parking EnforcementParking Enforcement Officer I CEA ‐ City Employees' Association 6 53.66% 5,208 1,703 100,198 58.85 38.63% 0.00% 81.59 81.59 Parking Enforcement Officer II CEA ‐ City Employees' Association 53.66% 70,512 1,703 108,348 63.64 38.63% 0.00% 88.23 88.23 5103 ‐ Parking Structure OperationsMaintenance Worker I CEA ‐ City Employees' Association 60,372 53.66% 1,703 92,767 54.49 38.63% 0.00% 75.54 75.54Maintenance Worker II CEA ‐ City Employees' Association 63,544 53.66% 1,703 97,641 57.35 38.63% 0.00% 79.51 79.51Parking Coordinator CEA ‐ City Employees' Association 76,206 53.66% 1,703 117,097 68.78 38.63% 0.00% 95.35 95.35 5104 ‐ Parking Lots & StreetsParking Meter Repair Worker CEA ‐ City Employees' Association 68, 53.66% 718 1,703 105,591 62.02 38.63% 0.00% 85.98 85.98 5201 ‐ Transit Operations & MaintenanceDeputy Director of Public Works Mobility Services MME ‐ Management Employee 169,234 53.66% 1,703 260,043 152. 40.41% 74 0.00% 214.46 214.46 Mobility Services Business Manager MME ‐ Management Employee 126, 53.66% 204 1,703 193,923 113. 40.41% 91 0.00% 159.93 159.93 Transit Coordinator CEA ‐ City Employees' Association 70,512 53.66% 1,703 108,348 63.64 40.41% 0.00% 89.36 89.36

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UTILITIES LABOR RATES
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate Hourly Rate x City % 5301 ‐ StormwaterStreets Maintenance Operator CEA ‐ City Employees' Association 76 53.66% 117,017 ,154 1,703 68.73 21.34% 0.00% 83.40 83.40 Sweeper Operator CEA ‐ City Employees' Association 67,002 53.66% 102,954 1,703 60.47 21.34% 0.00% 73.37 73.37 Wastewater Collection System Operator CEA ‐ City Employees' Association 93,600 53.66% 143,824 1,703 84.48 21.34% 0.00% 102.50 102.50 6001 ‐ Utilities Administration & EngineeringBusiness Manager MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 21.34% 0.00% 138.21 138.21 Deputy Director of Utilities Engineering and Planning MME ‐ Management Employee 169,234 53.66% 260,043 1,703 152.74 21.34% 0.00% 185.33 185.33 Deputy Director of Utilities Water MME ‐ Management Employee 169, 53.66% 260,043 234 1,703 152.74 21.34% 0.00% 185.33 185.33 Director of Utilities MME ‐ Management Employee 215,878 53.66% 331,715 1,703 194.84 21.34% 0.00% 236.41 236.41 Financial Analyst MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 21.34% 0.00% 110.47 110.47 Safety Manager MME ‐ Management Employee 114,556 53.66% 176,025 1,703 103.39 21.34% 0.00% 125.45 125.45 Utilities Engineer MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 21.34% 0.00% 138.21 138.21 Utilities Special Projects Manager MME ‐ Management Employee 126, 53.66% 193,923 204 1,703 113.91 21.34% 0.00% 138.21 138.21 Administrative Assistant II CEA ‐ City Employees' Association 60, 53.66% 92,767 372 1,703 54.49 21.34% 0.00% 66.11 66.11 Engineering Technician II CEA ‐ City Employees' Association 72,35 53.66% 111,184 8 1,703 65.31 21.34% 0.00% 79.24 79.24 Supervising Administrative Assistant CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.64 21.34% 0.00% 77.22 77.22 Supervising Utility Billing Assistant CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.64 21.34% 0.00% 77.22 77.22 Utility Billing Assistant CEA ‐ City Employees' Association 60,37 53.66% 92,767 2 1,703 54.49 21.34% 0.00% 66.11 66.11 6003 ‐ Water TreatmentWater Treatment Plant Supervisor MME ‐ Management Employee 139,25 53.66% 213,979 6 1,703 125.69 21.34% 0.00% 152.50 152.50 Water Treatment Plant Chief Maintenance Technician CEA ‐ City Employees' Association 109,642 53.66% 168,474 1,703 98.96 21.34% 0.00% 120.07 120.07 Water Treatment Plant Chief Operator CEA ‐ City Employees' Association 115,492 53.66% 177,463 1,703 104.24 21.34% 0.00% 126.48 126.48 Water Treatment Plant Operator CEA ‐ City Employees' Association 53.66% 164,040 106,756 1,703 96.35 21.34% 0.00% 116.91 116.91 6004 ‐ Water DistributionWater Distribution System Supervisor MME ‐ Management Employee 12 53.66% 193,923 6,204 1,703 113.91 21.34% 0.00% 138.21 138.21 Underground Utilities Locator CEA ‐ City Employees' Association 7 53.66% 111,184 2,358 1,703 65.31 21.34% 0.00% 79.24 79.24 Water Distribution Chief Operator CEA ‐ City Employees' Association 104,130 53.66% 160,005 1,703 93.98 21.34% 0.00% 114.03 114.03 Water Distribution System Operator CEA ‐ City Employees' Association 93,600 53.66% 143,824 1,703 84.48 21.34% 0.00% 102.50 102.50 6005 ‐ Water ResourcesWater Resources Program Manager MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 21.34% 0.00% 138.21 138.21 Recycled Water Specialist CEA ‐ City Employees' Association 98,85 53.66% 151,895 2 1,703 89.22 21.34% 0.00% 108.25 108.25 Water Conservation Specialist CEA ‐ City Employees' Association 9 53.66% 151,895 8,852 1,703 89.22 21.34% 0.00% 108.25 108.25 Water Resources Technician CEA ‐ City Employees' Association 84,6 53.66% 130,001 04 1,703 76.36 21.34% 0.00% 92.65 92.65 6101 ‐ Wastewater AdministrationDeputy Director of Utilities Wastewater MME ‐ Management Employee 169,234 53.66% 260,043 1,703 152.74 21.34% 0.00% 185.33 185.33 Stormwater Program Manager MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 21.34% 0.00% 138.21 138.21 6102 ‐ Wastewater CollectionsWastewater Collection System Supervisor MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 21.34% 0.00% 138.21 138.21 Wastewater Collection System Operator CEA ‐ City Employees' Association 93,600 53.66% 143,824 1,703 84.48 21.34% 0.00% 102.50 102.50 6103 ‐ Environmental ComplianceEnvironmental Programs Manager MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 21.34% 0.00% 138.21 138.21 Environmental Compliance Inspector CEA ‐ City Employees' Association 102,960 53.66% 158,207 1,703 92.93 21.34% 0.00% 112.75 112.75 Indirect Cost Rate

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UTILITIES LABOR RATES
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate Hourly Rate x City % Indirect Cost Rate
6104 ‐ Water Resource RecoveryWater Resource Recovery Facility Supervisor MME ‐ Management Employee 139,256 53.66% 213,979 1,703 125.69 21.34% 0.00% 152.50 152.50 Water Resource Recovery Facility Chief Maintenance Technician CEA ‐ City Employees' Association 109,642 53.66% 168,474 1,703 98.96 21.34% 0.00% 120.07 120.07 Water Resource Recovery Facility Chief Operator CEA ‐ City Employees' Association 115,492 53.66% 177,463 1,703 104.24 21.34% 0.00% 126.48 126.48 Water Resource Recovery Facility Maintenance Technician CEA ‐ City Employees' Association 106,756 53.66% 164,040 1,703 96.35 21.34% 0.00% 116.91 116.91 Water Resource Recovery Facility Operator CEA ‐ City Employees' Association 106,756 53.66% 164,040 1,703 96.35 21.34% 0.00% 116.91 116.91 6106 ‐ Water Quality LabLaboratory Manager MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 21.34% 0.00% 138.21 138.21 Laboratory Analyst CEA ‐ City Employees' Association 102,960 53.66% 158,207 1,703 92.93 21.34% 0.00% 112.75 112.75 6107 ‐ Solid Waste ProgramSolid Waste and Recycling Program Manager MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 30.36% 0.00% 148.49 148.49 Solid Waste and Recycling Coordinator CEA ‐ City Employees' Association 98,852 53.66% 151,895 1,703 89.22 30.36% 0.00% 116.30 116.30 6201 ‐ Whale Rock ReservoirWhale Rock Reservoir Supervisor MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 20.44% 0.00% 137.19 137.19 Water Supply Operator CEA ‐ City Employees' Association 93,600 53.66% 143,824 1,703 84.48 20.44% 0.00% 101.75 101.75

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Enterprise Cost of Services Allocation Summary‐2022‐23 using 2020‐21 Actual Amounts Allocation Type
Water
Enterprise
Sewer
Enterprise Parking Enterprise
Total
Enterprise
Allocation
Public Safety 267,776 $             319,332 $       ‐ $                     $         587,108 Right‐of‐Way Maintenance 508,802 $             757,056 $       155,413 $             $     1,421,271Total 776,578 $            1,076,388 $   155,413.28 $       2,008,379 $     Enterprise Cost of Services Allocation Summary‐2023‐24 using 2021‐22 Actual AmountsAllocation Type Water
Enterprise
Sewer
Enterprise
Parking
Enterprise
Total
Enterprise
Allocation
Public Safety 202,186 $             516,287 $       ‐ $                     $         718,473 Right‐of‐Way Maintenance 872,924 $             676,402 $       133,000 $             $     1,682,327Total 1,075,111 $         1,192,689 $   133,000 $            2,400,800 $     Enterprise Cost of Services Allocation Summary‐2024‐25 using 2022‐23 Actual AmountsAllocation Type Water
Enterprise
Sewer
Enterprise
Parking
Enterprise
Total
Enterprise
Allocation
Public Safety 171,448 $             508,953 $       ‐ $                     $         680,401 Right‐of‐Way Maintenance 1,216,544 $         942,663 $       ‐ $                     $     2,159,207Total 1,387,992 $         1,451,616 $   ‐ $                     2,839,608 $

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Item 6d
Department: Fire
Cost Center: 8501
For Agenda of: 5/21/2024
Placement: Consent
Estimated Time: N/A
FROM: Todd Tuggle, Fire Chief
Prepared By: Nicole Vert, Business Analyst
SUBJECT: APPROVAL OF FIRE DEPARTMENT’S 2023 ANNUAL REPORT

RECOMMENDATION
That the City Council receive and approve the San Luis Obispo Fire Department’s 2023 Annual Report.

POLICY CONTEXT
The Fire Department’s 2023 Annual Report (Attachment A) provides an overview of the past operational year. The report highlights both department activity and statistics that the department utilizes to analyze performance and workload.

DISCUSSION
Prevention
In 2023, SLOFD reviewed over 416 plans for Development. Additionally, the Prevention Bureau conducted over 2,000 Fire and Life Safety Inspections

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Item 6d
These inspections involve nearly every type of occupancy in the City, from apartment complexes to large warehouses, to bars and restaurants.

Community Engagement
SLOFD actively engages in community education on the hazards and risks within our community. SLOFD has an active and rapidly growing media presence to prepare the community for a host of hazards.
 Wildfire preparedness presentation,
 Change your clock change your battery,
 Flood awareness,
 Severe Weather,
 Fire updates,
 CPR Pulsepoint, and
 Fire Safety Tips

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Item 6d
Emergency Response
In 2023, SLOFD responded to 7,428 incidents, with over 9,500 responses to various types of emergencies from 4 stations.

These annual stats represent growth in demand over the last 7 years that shows little sign of dissipating. As we look at our core mission of risk mitigation, the volume of incidents and responses is nearing the capacity of the resources to respond appropriately.

Our response time metric is 7 minutes Total Response Time (TRT) to emergencies. Total Response Time includes three components:
- Alarm Handling is the time from when the Dispatch Center picks up the 911 call to dispatch of the appropriate units. - Turnout time is the time it takes the crews to hear the dispatch, make their way to the apparatus, don the
appropriate equipment and start towards the incident
- Travel Time is the actual time that the apparatus is
traveling with lights and sirens to the emergency.

Since 2018, the amount of time that multiple calls for service have gone out simultaneously has risen from less than 10% to nearly 30%. In other words, 30% of the time, when there is a call for service, there is not one, but 2, 3, 4 and sometimes 5 or more calls for service simultaneously. When there are multiple calls for service, the likelihood of a delayed Total Response Time goes up significantly.

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Item 6d
Training
Training is a constant process, requiring resources and time to stay abreast of the latest trends and evolving needs of the fire service. The seven disciplines, each requiring dedicated training hours, spread across the entire organization and even to other departments, as EOC operations are a “whole of City” responsibility.

Training Category Training Hours Completed
Structure Fire 4,042
Wildland Fire 3,335
Hazardous Materials 1,487
Open Space Rescue 3,087
Urban Search and
Rescue 2,736
Advanced Life Support 4,727
EOC Operations/Incident
Management 1,334
Other 2,449
TOTAL 23,197
Analysis
From a thorough analysis of the call volume data, several trends appeared allowing the department to determine community needs and identify hotspots to more effectively serve the City.

1. 20% of SLOFD call volume tends to transient related calls for service.

2. 104 - number of fires in vegetation/trash cans inside of the city limits. In other words, homeless encampment fires in the heavily vegetated creek beds and open spaces interwoven throughout the City.

3. SLOFD went to 40 Prado nearly 600 times in 2023.

4. Over 400 times in 2023, SLOFD responded to non-emergent lift assists.

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Item 6d

5. Return of spontaneous circulation, which is the return of a sustained heart rhythm, was achieved in 25.42% of patients.

6. SLOFD responded to 46 overdose patients.

7. 40% of Fire and Life Safety Inspections require a reinspection.

8. Less than 20% of businesses eligible to enroll in the Self Inspection program are submitting their reports.

1. Certain low hazard businesses such as professional offices have been selected to participate in a simplified inspection program, saving both the department and businesses time.

Summary
The 2023 Annual Report provides an overview of the past operational year and highlights department activity, statistics and analysis that the department utilizes to analyze workload and drive performance enhancement.

Previous Council or Advisory Body Action
On June 20, 2023, the City Council received and filed the Fire Department’s 2022 Annual Report.

Public Engagement
This item is a consent item for the May 21, 2024, City Council meeting and will follow all required postings and notifications.

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

FISCAL IMPACT
Budgeted: Yes Budget Year: 2022-23 and 2023-24
Funding Identified: Yes
Fiscal Analysis:

Funding
Sources
Total Budget
Available
Current
Funding
Request
Remaining
Balance
Annual
Ongoing
Cost
General Fund N/A $0 $0 $0
State
Federal
Fees
Other:

Total N/A $0 $0 $0

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Item 6d
There is no fiscal impact associated with the recommendation to receive and file the report.

ALTERNATIVES
The City Council could choose to not receive and file the annual report. This is not recommended as the report provides a record of essential statistics, trends, and strategic initiatives that are important for policy makers and the public awareness in our community.

ATTACHMENTS
A - Fire Department 2023 Annual Report

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ANNUAL
2023
REPORT

SAN LUIS OBISPO FIRE

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TABLE OFCONTENTS
21 1
8 10

ADMINISTRATION

PREVENTION

EMERGENCY RESPONSE

MOBILE CRISIS UNIT
Chief’s Message, Mission Statement, Org Chart, Financial Summary, Grants, Newly Funded Programs & Projects, Public Information Inspections, Vegetation Management
Statistics, US&R, Open Space Rescue, Mutual Aid
23 TRAINING
27 APPARATUS
Statistics, Injury Prevention Program, Intern Program, Recruit Academy 28 EMERGENCY MANAGEMENT
29 NEW HIRES/PROMOTIONS
EVENTS

STRATEGIC PLAN
30 31

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ADMINISTRATION

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Chiefs Message
2023 provided a pivotal transition of leadership in the SLOFD. Beginning with seven new probationary Firefighters, an Engineer, a Captain, a Battalion Chief, a Deputy Chief and Fire Chief. Along with the retirement of our Fire Marshal, this year was about transition for our organization. I am proud to say that a year into bringing on new personnel and growing into new positions, the team has performed admirably in service to the community.

Starting January 9th, the City opened the EOC for the first of three major events in 2023, including two significant floods and a major fire. It was during these impactful events that we saw a new team flourish. Communication, collaboration, hard work, and incredible competency lead to successful outcomes for our new team.
2023 also saw continued successful implementation of the Mobile Crisis Unit (MCU). After 6 months of piloting the program, the Mobile Crisis Unit found its niche in the community, logging over 200 individual calls for service; reuniting homeless individuals with families and services, and by taking about 5% of the call volume at 40 Prado from the emergency response resources.

SLOFD also finalized the 2024-2029 Strategic Plan which will focus on six key initiatives as we support the major city goals.

With the passing along of another
year, it’s only fair to reflect back on
what we have accomplished and
where we are going. In 2023 a lot
happened, and we got a lot done.
1

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The purpose of the Strategic Plan is to steer our efforts with limited resources. These 6 initiatives have been determined as the priorities in achieving the major city goals:

1.Economic Resiliency, Cultural Vitality, Fiscal Sustainability

2. Diversity, Equity and Inclusion

3. Housing and Homelessness

4. Climate Action, Open Space and Sustainable Transportation.

As we move through 2024, I will be prioritizing projects, efforts and budget towards our strategic plan to foster a healthy organization capable of supporting the City and the Community.

We have a lot to look forward to in 2024. I look forward to this next year, and many more to come, as we grow and refine our skills to provide exceptional service.

Thank you for a fantastic 2023 and looking out to a phenomenal 2024.

Chiefs Message con’t.
2 1
2 3

COMMUNITY FOCUSED SERVICE
4 DEVELOPMENT AND TRAINING

HEALTH AND WELLNESS

EMERGENCY PREPAREDNESS
Continuous improvement of service delivery based on data analysis and community expectations.

We accomplished a lot of growth in 2023. Continued commitment to training and education is a must for our workforce.

We, the workforce, are the most valuable asset the organization has, lets make sure we are physically, mentally and emotionally prepared for the rigors of the job. 5 COMMUNITY RISK REDUCTION
6 TECHNOLOGY
This will be a pivotal year as shift towards a new holistic and synergistic model.

We continue to see technological trends in our industry. It is incumbent upon us to leverage those technologies towards an efficient deployment of exceptional service.

Preparation for all manner of emergencies, large and small is a must in our community.

We will continue refine this effort.

Todd Tuggle, Fire Chief

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Organizational Chart
AS OF DECEMBER 2023
4

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Financial Summary
In Fiscal Year 2023-24 the department
received a total budget of $15,54,163
with $14,369,586 or 92.5% dedicated
towards staffing for the 60.5 full-time
members of the department, leaving

7.5% or $1,089,577 for non-staffing
operational costs.
$14,369,586
$1,089,577
Non-Staffing
Staffing
5 The San Luis Obispo City Fire
Department is comprised of nine
budgeted programs, of these, 6 are staffed.

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Grants
To support the City and Department’s goal of fiscal responsibility the Fire Department seeks out grant opportunities to help both maintain and improve the level of service provided to San Luis Obispo. In 2023 the Fire Department leveraged grant programs which provided over $147,406 in funding assistance:

Newly Funded Programs & Projects
Engine 6 Replacement
SCBA Replacement
Engine 6 is a wildland engine used primarily for fires in hilly and mountainous Wildland Urban Interface. In 2023 it
reached the end of its useful life and is in the process of being replaced.

Self Contained Breathing Apparatus are vital for firefighter safety while fighting fires. After a year-long process that including decision making, testing, receiving quotes and finally placing an order, new SCBA’s were placed into service.
6 $108,000
FEMA Assistance to Firefighters Grant (AFG) Program to purchase Urban Search & Rescue (US&R) equipment to support the department’s ability to conduct complex and technical rescues.
$39,406
To allow 3 Firefighters to attend Paramedic school increasing the number of paramedics on staff in the department improving pre-hospital care.

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2022 Followers 2023 Followers
0 2000
4000
6000
8000
Public Information
Public Information plays a critical role in
educating the public to reduce the severity of
emergencies and allows the public to make
the right decisions during an emergency
SLOFD continued to increase Public Information
services in 2023. This was accomplished by
expanding the Department’s communication
through increased social media presence and
activity, utilizing an updated and comprehensive
social media calendar which was integrated into
the City’s master communications calendar, and
an ongoing bi-weekly standing segment with
KVEC radio to discuss department programs,
safety tips, and disaster preparedness
information. With the PIO role being formalized
at the end of 2019, the department has
continually increased its ability to provide the
media and public with accurate and timely
incident information. In 2023, the department’s
Instagram account saw a 142% percent
increase in followers. Per Instagram analytics
and insights, nearly 50% of the department’s
followers are local residents. Additionally, two
extensive public outreach campaigns were
conducted in 2023 to promote Wildfire
Readiness Night in the summer and Community
Flood Readiness night in the fall.

Social Media Growth
397 Posts 118 Posts 151 Posts
@SLO FIRE @SLOCITYFD
2200
5534
1277
1991
6464
7223
7

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PREVENTION

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Inspections
Multi-Dwelling 545 Inspections
Under the direction of the Fire Marshal, the Fire Prevention Bureau inspects all multi-dwelling properties (three or more units) in the City to ensure that they meet a reasonable degree of fire and life safety. This state-mandated program helps safeguard residents and visitors who patronize local hotels and generates approximately $350,000 in annual revenue that offsets implementation costs. The Fire Prevention Bureau completed 545 inspections of apartments, hotels, and fraternity/sorority houses in 2023.

Fire & Life Safety
SLOFD completed 1,328 fire and life safety inspections for businesses in 2023. Of this inspection total, Fire Prevention Bureau staff completed 4 assisted living centers, 3 school, 2 hospital, and 12 day care centers inspections and 43 large public assembly occupancies. A portion of these inspections resulted in Fire Code operating permits, which generates about $100,000 in annual revenue. 1328 Inspections
Self-Inspections
In January of 2021 the Fire Department implemented the Fire and Life Safety Self-Inspection Program which allows certain business in San Luis Obispo complete these inspections in lieu of a fire department staff member or engine company. Businesses that qualify for this program have been chosen due to the low hazard associated with their business practices. These include small professional offices and some low hazard retail establishments. Of the 1,248 qualifying businesses, only 53 chose to participate in 2023. Additional resources may be necessary to effectively follow up on these inspections. 53 Inspections
Haz-Mat
The Fire Prevention Bureau serves as a “Participating Agency” in the County’s Certified Unified Program Agency (CUPA). Businesses that use or store hazardous materials in an appreciable quantity, generate hazardous wastes, or operate underground or aboveground petroleum storage tanks are subject to inspection. The Hazardous Materials Coordinator conducted 233 facility inspections in 2023. This program generated approximately $217,000 in revenue in 2023. 233 Inspections
8

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15 Years of Service
Vegetation Management
Fuel Reduction Efforts
Bob Jones Bike Trail
San Luis Obispo Creek
(Between Prado and LOVR)
San Luis Drive
Bowden Ranch Open Space
Cerro San Luis Natural
Reserve
Removal of invasive
Arundo plants west of
LOVR
With the addition of a half-time fire inspector, the Fire Prevention Bureau was able to take a proactive role in Weed Abatement. The Bureau mailed out 75 courtesy letters to property owners with a history of enforcement issues. Due to the early notification only 24 required follow up enforcement, leading to compliance within 30 days. The Fire Department continued to support Natural Resources and Parks and Recreation Ranger Service in the fuel reduction projects in Cityowned Open Space and creek corridors.

In 2023, the Fire Department also worked closely
with the County Fire Safe Council to support future
vegetation management projects into 2024
including both planning and fuel reduction projects
to help reduce the wildfire threat surrounding the
city with a large focus on the Irish Hills, Miossi
Ranch, and Reservoir Canyon areas. Grants through
the fire safe council were secured to fund hazardous
tree removal throughout the city and grazing along
San Luis Obispo and Prefumo creeks.

RODGER MAGGIO
Fire Marshal
9

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EMERGENCY

RESPONSE

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Statistics

3.73%
Higher calls than 2022
In 2023, SLOFD responded to 7,428 incidents from four strategically placed fire stations throughout the city. Emergency response was accomplished with daily minimum staffing of 14 sworn personnel. To help maintain the daily minimum of emergency response personnel, the city has continued its investment in two important programs including a functional movement program to reduce the occurrence and severity of physical injuries and a Peer Support Team Program to maintain the mental health and wellbeing of department personnel. 0 2000
4000
6000
8000
2019 2020 2021 2022 2023
6180
5520
6232
7162 7428
Calls for Service 10 Page 571 of 924
0 2000 4000
Fire 136
EMS 4789
Hazardous Condition 145
Service Call 924
Good Intent Call 957
False Alarm 456
Special Incident 2
Severe Weather 12
Calls for Service
Incidents by Month
0 100
200
300
400
500
600
700
January
FebruaryMarch
April May
June
July
August
September October
November
December
47 Transient Related 67
Cardiac Arrests
684
Transported
10 11
7,428 Calls For Service
582 599 596 638 611 606 593 586
675
612 646
765
Alcohol Related
391 Lift Assists
35 - 1299 Briarwood
24 - 55 Broad
20 - 3042 Augusta
Incidents By Month

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THURSDAY
2PM - 4PM
12 Incidents by Day and Hour - 2023

BUSIEST DAY

OF THE WEEK
UNIT HOUR UTILIZATION Total Time on Task

8.18%
Engine 4

6.62% 6.39% 6.38%
Truck 2 Truck 1 Engine 3
*The industry standard = 10%
2080
Truck 1
1819
Truck 2
1916
Truck 3
2153
Truck 4
I
N
C
D
E
N
T
I
N
C
D
E
N
T
C
O
U
N
T

Page 573 of 924 ends

3 Units Available
2 Units Available
1 Unit Available
No Units Available
5419
1627
318
78 Multiple Units Committed
To An Incident

27.2%
318
0 1000
2000
3000
4000
5000
6000
Very Low Low Medium High Very High
Multi-Unit Responses

72.8%

21.8%

4.3%

1.1%
9,559
Apparatus Responses
13 5419
1627
78 1,317
The incident severity compares the
number of incidents to the number of
responses as an indicator of the number
of units assigned to various incident
types. The number of resources assigned
to an incident type is a good proxy for the
severity/risk/hazard of an incident.

For instance, an incident that only uses 1
resource is low severity. An incident that
uses all 4 City resources plus automatic
aid is the most significant risk factor the
department responds to, therefore the
severity will be much higher.

Incident Severity
612
5337
990
410 71

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Station 1
Station 2
Station 3
Station 4
1395 Madonna Road
1981 INCIDENTS
1280 Laurel Lane
1851 INCIDENTS
2160 Santa Barbara Ave
1923 INCIDENTS
136 N. Chorro
1671 INCIDENTS
Cal Poly Incidents
265 - On Campus
205 - Off Campus
Frequent Addresses
581 - 40 Prado
148 - 1234 Laurel
132 - 55 Broad
123 - 1299 Briarwood
123 - 3000 Augusta
14 Page 575 of 924
$111,062
$113,832
$50,903
1132 BUCHON
1132 OLIVE
198 SOUTH
Property Loss
top 3
15 Page 576 of 924
$2,271,015
*NOT INCLUDING LIZZIE FIRE
*NOT INCLUDING CAL POLY BLDG
$60,059,984.20
$438,668
$9,880,648.20 PRIVATE PROPERTY *
$50,179,336 SLOHS & ADULT SCHOOL *
Total Property Loss
Total Property Saved
Property Saved-Lizze Fire
16 $874,421,798
Property Saved-CP BLDG 172

Page 577 of 924 ends

In 2017, after transitioning to ImageTrend, the Fire
Department’s data and report management system, SLOFD
has an increased ability to analyze response data including response times. The city’s 2023 safety element references the fire department’s master plan objective to respond to all lights and sirens emergencies within 4 minutes or less 90% of the time. New ImageTrend Continuum software
deployed in 2023 has allowed the fire department to
further study its response times using key performance
indicator dashboards and special study analysis on unique populations like students and the unhoused. The fire
department plans to join the County of San Luis Obispo’s patient care reporting system in 2024, unifying most
emergency medical service providers in the county on a
common platform. The fire department deployed field fire inspection data collection tools in 2023 using new software that combines fire reporting with fire inspections.

TOTAL RESPONSE TIME
Goal: 7:00

TRAVEL TIME
Goal: 4:00

TURNOUT TIME
Goal: 2:00

ALARM HANDLING
Goal: 1:00

RESPONSE
TIMES
90th Percentile
17 Statistics 1:37
2:14
5:53
8:41

Page 578 of 924 ends

In 2023, the Fire Department’s Urban Search and Rescue (USAR) Team continued to play a vital role in protecting the lives of both visitors and citizens alike. Members of the USAR Team receive specialized training in complex and technical rescue operations and also take part in the San Luis Obispo County Regional USAR Team. In January of 2024, the department will be expanding the USAR Team from six members to nine. This will increase the likelihood that multiple USAR specialists will be on duty on any given day, thereby increasing the department’s level of operational readiness.

The team participates in quarterly training. In February, SLOFD and the SLO County US&R team conducted a training drill on in Downtown SLO that focused on responses to earthquakes.

US&R
5 US&R
Responses
Significant Rescues
Madonna Mountain
Bishops Peak
Irish Hills
Cal Poly
Reservoir Canyon
Oceano
18 Page 579 of 924
The Fire Department’s open space rescue programs continue to develop. Many of the open space rescues, especially in the area of Bishop Peak, require the use of a helicopter to locate, access, and transport victims. The department works closely and trains frequently with the California Highway Patrol, which operates the rescue helicopter in this county. In addition to the cooperation with CHP for air resources, two key contributors to the continued success of the fire departments open space rescue program have been both the E-Bike Program, which was implemented in 2020, and the Utility Terrain Vehicle (UTV) program. Both pieces of equipment have been invaluable to locating, transporting, and caring for people in open space in a very timely manner. Our UTV program is also utilized through Mutual Aid to assist our neighboring fire departments.

Open Space Rescue
13 UTV Responses
Open Space Calls
16 Helicopter Rescues
4 19 Page 580 of 924
Mutual Aid
The San Luis Obispo City Fire Department participates in the state-wide mutual aid system where local, state and federal agencies rely on the assistance of local governments to effectively manage large scale incidents. The costs associated with responding to these incidents are reimbursable under the California Fire Assistance Agreement (CFAA) and a direct contract with the Los Padres National Forest.

During 2023 Fire Season, SLOFD deployed on many requests for Mutual Aid throughout the state all while maintaining adequate resources locally to provide service to the City of San Luis Obispo. While a quieter fire season than the previous years, SLOFD still responded to 8 incidents totaling over 3,500 personnel hours.
3504
Personnel
Hours Assigned
to Incidents
8 Mutual Aid
Incidents
Supported
18 Employees Who
Responded to $460,156.10 Mutual Aid

TOTAL REIMBURSEMENT
0 50000 100000 150000 200000
York
South Fork
San Marcos
Road
Rabbit
Overhead
Lightening
Happy Camp
$21,270.89
$105,089.88
$21,886.31
$17,785.27
$53,657.27
$62,461.24
$21,698.90
$156,306.34
20 Page 581 of 924

MOBILE CRISIS
UNIT

Page 582 of 924 ends

Mobile Crisis Unit
The Mobile Crisis Unit (MCU) continues to operate in the community and provides response to behavioral health incidents in both a proactive and reactive manner. The MCU has been funded for a two-year trial period. Law Enforcement (LE) and Fire Service (FS) resources are often summoned for persons in crisis within communities across the nation, as a one size fits all solution for a broad spectrum of problems ranging from homelessness to mental illness to addiction. As a result, these individuals in crisis often do not get connected to the most appropriate resources available to provide them assistance. To help provide a more tailor-fit service to our community members in crisis, the MCU pairs a mental health professional with a fire department EMT or paramedic to respond to these types of incidents. The benefits of this new service increase the level of service to those in need and decrease the reliance on emergency law enforcement and fire service resources who have limited options and tools to address the individual in crisis. Having a fire department EMT or paramedic as part of the MCU team gives them the ability to recognize and identify individuals having acute medical emergencies, allowing them to summon the most appropriate resources.

A leading MCU goal is to provide an alternative resource program to handle non-emergency 911 calls for service to increase capacity of both police officers for more urgent criminal emergencies and fire personnel for higher acuity emergencies. The program seeks to respond to the root issues through shelter, medical care, or behavioral health support and services to decrease the number of arrests, county jail time, fines, hospitalization, and nuisance fires. 21 Page 583 of 924
Transient Calls Heat Map
Transient Incidents
A leading MCU goal is to provide an alternative resource program to handle non-emergency 911 calls for service to increase capacity of both police officers for more urgent criminal emergencies and fire personnel for higher acuity emergencies. The program seeks to respond to the root issues through shelter, medical care, or behavioral health support and services to decrease the number of arrests, county jail time, fines, hospitalization, and nuisance fires. In 2023, SLOFD responded to 1,362 transient incidents. This is equal to

18.3% of our call volume. The MCU was able to respond to 108 of these incidents without emergency response assistance, keeping our apparatus and firefighters available for critical calls.

Field Contacts
3285
Reunifications
91 Transfers
56 108
Solo Response
288
MCU Incidents
(No ER unit)
Co-Response
180
22 Page 584 of 924

TRAINING

Page 585 of 924 ends

Statistics
0 5000
10000
15000
20000
25000
2019 2020 2021 2022 2023
Fire Department employees logged over 23,000 hours of
training in 2023. Employees who are eligible to participate in the Joint Apprenticeship Committee (JAC) registered a total of 16,298.25 hours in 2023. JAC provides reimbursable funds back to the department. The JAC training resulted in over $36,000 in funds returned to the department in 2023, a $8,000 increase from 2022. These funds are held by the
JAC program and can be utilized to support the
department’s training program upon approval from the subJAC committee which is comprised of department and labor group leadership. Increased training results in a higher skilled and educated professional firefighter. The
department has also reached an Instructional Service
Agreement (ISA) with Allan Hancock College, which allows the department to receive compensation for the training of personnel that do not qualify for the JAC program.

JAC Training Hours
16,298
Training Hours
6,881
9949 10631
15253
23179
13783
23,179

TOTAL TRAINING HOURS
23 Page 586 of 924
Active Shooter Training
With SLOPD
At Laguna Middle School
County WUI Drill
How to respond to wildland
emergencies in Urban Areas
At Camp Roberts
County Impact Burn
How to utilize fire to assist with
control and containment of fires
Confined Space
How to respond to emergencies
at City lift stations
With SLO City Utilities
Open Space Rescue
Specialized training on how to
extract victims from remote
locations
With SLO County US&R team
Cal Poly
Training on rescue at dormitory
style residences

INTEGRATED CLASSES HOSTED CLASSES
Haz-Mat
IC
Company
Officer 2A
Company
Officer 2B
Company
Officer 2C
$90,269 worth of
training for only
$4,510
$6,790 from
outside agency
attendance
24 Page 587 of 924
The Training Captain oversees the Injury Prevention Program, which has continued to show success in reducing hours lost to work-related injuries. Prior to the start of the program, work comp hours totaled 11,550. In 2023, work comp hours decreased to 5,973. The Training Captain provides consistent and reliable administration and coordination of all mandatory, recertification, and recommended in‐service training and safety programs for emergency response, which is necessary as the complexity and changing service demands call for specialized instruction. In addition, the Training Captain responds to emergency incidents in the primary role of operational support and as the incident safety officer to identify and cease preventable accidents or potentially unsafe situations.

Intern Program
0 2000
4000
6000
8000
10000
12000
2019 2020 2021 2022 2023
Injury Prevention Program
In 2023, the Fire Department employed three interns,
sponsoring one intern through a Firefighter 1 academy at Allan Hancock College. The Fire Intern Program has assisted staff with the firefighter recruit academy, special projects, administrative duties, public education, facility maintenance, and station logistical support.
5973
6948
25 Work Comp
Work Comp Hours
$227,803.27
Work Comp Backfill
$228,673.67
Work Comp
$456,476.94
Lost to Injury Leave
11550
3706
8550

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San Luis Obispo City CouncilMay 21, 2024

San Luis Obispo City Council
May 21, 2024