Agenda packet — San Luis Obispo City Council, May 21, 2024 (part 1 of 6)

City Council
AGENDA

Tuesday, May 21, 2024, 5:30 p.m.

Council Chambers, 990 Palm Street, San Luis Obispo
The City Council holds in-person meetings. Zoom participation will not be supported at this time.

Council meetings may be viewed remotely on Channel 20, the City’s YouTube Channel, and on the City’s website under the Public Meeting Agendas web page.

INSTRUCTIONS FOR PUBLIC COMMENT:

Public Comment prior to the meeting (must be received 3 hours in advance of the meeting):

Mail - Delivered by the U.S. Postal Service. Address letters to the City Clerk's Office at 990 Palm Street, San Luis Obispo, California, 93401.

Email - Submit Public Comments via email to [email protected]. In the body of your email, please include the date of the meeting and the item number (if applicable). Emails will not be read aloud during the meeting.

Voicemail - Call (805) 781-7164 and leave a voicemail. Please state and spell your name, the agenda item number you are calling about, and leave your comment. Verbal comments must be limited to 3 minutes. Voicemails will not be played during the meeting. *All correspondence will be archived and distributed to councilmembers, however, submissions received after the deadline may not be processed until the following day.

Public Comment during the meeting:

Meetings are held in-person. To provide public comment during the meeting, you must be present at the meeting location.

Electronic Visual Aid Presentation. To conform with the City's Network Access and Use Policy, Chapter 1.3.8 of the Council Policies & Procedures Manual, members of the public who desire to utilize electronic visual aids to supplement their oral presentation are encouraged to provide display-ready material to the City Clerk by 12:00 p.m. on the day of the meeting. Contact the City Clerk's Office at [email protected] or (805) 781-7114.

Pages

1. CLOSED SESSION (4:00 - 5:30 PM)

1.a CALL TO ORDER
Mayor Erica A. Stewart will call the Closed Session Meeting of the San Luis Obispo City Council to order at 4:00 p.m. in the Council Hearing Room at City Hall, 990 Palm Street, San Luis Obispo.

1.b PUBLIC COMMENT FOR CLOSED SESSION ITEMS ONLY
Public Comment will only be accepted for items listed on the Closed Session agenda.

1.c CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Significant exposure to litigation pursuant to paragraph (2) of subdivision (d) of Section 54956.9. No. of potential cases: One.

A point has been reached where, in the opinion of the legislative body of the local agency on the advice of its legal counsel, based on existing facts and circumstances, there is a significant exposure to litigation against the local agency. The existing facts and circumstances exposing the City to litigation are set forth in a letter from Kevin I. Shenkman, Attorney at Law, on behalf of his client Southwest Voter Registration Education Project, alleging that the City’s current at-large election system for the election of City Council members and the Mayor violates the California Voting Rights Act and demanding that the City transition to district elections. Mr. Shenkman’s letter dated February 17, 2023, is on file and available for review in the City Clerk’s Office located at 990 Palm Street.

1.d CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Initiation of litigation pursuant to paragraph (4) of subdivision (d) of Section 54956.9. No. of potential cases: One.

1.e ADJOURNMENT
The City Council will hold a Regular Meeting on May 21, 2024 at 5:30 p.m. in the Council Chambers at City Hall, 990 Palm Street, San Luis Obispo.

2. CALL TO ORDER
Mayor Erica A. Stewart will call the Regular Meeting of the San Luis Obispo City Council to order.

3. PLEDGE OF ALLEGIANCE
Vice Mayor Andy Pease will lead the Council in the Pledge of Allegiance.

4. PRESENTATIONS

4.a BIKE MONTH PROCLAMATION
Mayor Stewart will present a proclamation declaring the month of May as "Bike Month".

4.b PUBLIC WORKS & UTILITIES WEEK PROCLAMATION
Mayor Stewart will present a proclamation declaring the week of May 19 - 25, 2024 as "Public Works & Utilities Week".

4.c CALIFORNIA TRAVEL & TOURISM MONTH PROCLAMATION
Mayor Stewart will present a proclamation declaring the month of May as "California Travel and Tourism Month".

4.d CITY MANAGER REPORT
Receive a brief report from Interim City Manager Whitney McDonald.

5. PUBLIC COMMENT PERIOD FOR ITEMS NOT ON THE AGENDA
Not to exceed 15 minutes. The Council welcomes your input. State law does not allow the Council to discuss or take action on issues not on the agenda, except that members of the Council or staff may briefly respond to statements made or questions posed by persons exercising their public testimony rights (Gov. Code sec. 54954.2). Staff may be asked to follow up on such items.

6. CONSENT AGENDA
Not to exceed 15 minutes. Matters appearing on the Consent Calendar are expected to be non-controversial and will be acted upon at one time. A member of the public may request the Council to pull an item for discussion. Pulled items shall be heard at the close of the Consent Agenda unless a majority of the Council chooses another time. The public may comment on any and all items on the Consent Agenda within the three-minute time limit.

Recommendation:

To approve Consent Calendar Items 6a to 6j.

6.a WAIVE READING IN FULL OF ALL RESOLUTIONS AND

ORDINANCES
Recommendation:

Waive reading of all resolutions and ordinances as appropriate.

6.b MINUTES REVIEW - MAY 7, 2024 COUNCIL MINUTES 11
Recommendation:

Approve the minutes of the City Council meeting held on May 7, 2024.

6.c 2024-25 CENTRAL SERVICES COST ALLOCATION PLAN 17
Recommendation:

Adopt the 2024-25 Central Services Cost Allocation Plan including the Cost of Services Allocation and Labor Rates.

6.d APPROVAL OF THE FIRE DEPARTMENT’S 2023 ANNUAL REPORT 551 Recommendation:

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

6.e CONSIDERATION OF THE 2024-25 HUMAN SERVICES GRANT

FUNDING RECOMMENDATIONS
599
Recommendation:

As recommended by the Human Relations Commission,
approve the 2024-25 Human Services Grant funding allocations in the total amount of $150,000; and

1. Authorize the Interim City Manager to execute agreements with each grant recipient, in a form approved by the City Attorney.

2. 6.f DECLARATION OF INTENT TO HOLD A PUBLIC HEARING ON JULY 2, 2024, REGARDING 205 CASA STREET AND 1067 MURRAY
AVENUE
617
Recommendation:

Adopt a Draft Resolution entitled, “A Resolution of the City Council of the City of San Luis Obispo, California, finding that the property at 205 Casa Street and 1067 Murray Avenue may constitute a public nuisance, and ordering a public hearing concerning same and abatement thereof,” setting a public hearing for July 2, 2024, to consider whether a public nuisance exits at 205 Casa Street and 1067 Murray Avenue.

6.g AMENDMENT NO. 1 TO THE REIMBURSEMENT AGREEMENT FOR
THE 600 TANK FARM PROJECT
625
Recommendation:

Adopt a Draft Resolution entitled, “A Resolution of the City Council of the City of San Luis Obispo, California, approving Amendment No. 1 to the 600 Tank Farm Reimbursement
Agreement”; and

1. Authorize the transfer of $267,138.10 from the Airport Area Specific Plan Transportation Impact Fee undesignated fund balance (Fund 503) to the Development Agreements project account (2000056-01).

2. 6.h AUTHORIZE THE FIRE DEPARTMENT TO APPLY FOR FEDERAL EMERGENCY MANAGEMENT AGENCY FISCAL YEAR 2023 FIRE

PREVENTION AND SAFETY GRANT
653
Recommendation:

Authorize the Fire Department to apply for funding under the Federal Emergency Management Agency (FEMA) Fire
Prevention and Safety (FP&S) Program in the amount of
$16,280.00 to purchase six Powered Air-Purifying Respirators; and

1. Authorize the City Manager, or their designee, to execute the grant documents and approve the budget changes necessary to appropriate the grant amount upon notification that the grant has been awarded; a resolution is not required.

2. 6.i AUTHORIZATION TO ADVERTISE ROADWAY SEALING 2024
PROJECT, SPECIFICATION NO. 2000615
657
Recommendation:

Approve the project plans and special provisions for the Roadway Sealing 2024, Specification Number 2000615; and

1. 2. Authorize staff to advertise for bids; and
Authorize the City Manager to award the construction contract pursuant to Section 3.24.190 of the Municipal Code for the bid total, if the lowest responsible bid is within the publicly disclosed funding amount of $5,400,000; and

3. Approve the transfer of $5,131,008 from the Streets
Reconstruction and Resurfacing account (2001001) to the project account (2000615); and

4. Approve the transfer of $130,000 from the Parking Lots Maintenance account (2000031-08.01) to the project account (2000615); and

5. 6. Approve the transfer of $40,000 from the Parking Lots Maintenance account (2000031-08.04) to the project account (2000615); and
Approve the transfer of $50,000 from the Parking Lots
Maintenance account (2000031-08.05) to the project account (2000615); and

7. Approve the transfer of $130,775 from the Pedestrian and Bicycle Pathway account (2000032-00) to the project account (2000615); and

8. Approve the transfer of $200,000 from the Active
Transportation Plan Implementation account (200608) to the project account (2000615); and

9. Appropriate $1,060,000 in LRM funds pending approval of the 2024-2025 Supplemental Budget CIP True-up to the project account (2000615); and

10. Authorize the City Engineer to approve Contract Change Orders up to available project budget and up to any amended budget subsequently approved by the City Manager up to
$200,000.

11. 6.j AMENDMENT NO. 1 TO EXCLUSIVE NEGOTIATING AGREEMENT

WITH THE SAN LUIS OBISPO REPERTORY THEATRE
807
Recommendation:

Approve Amendment No. 1 to the Exclusive Negotiating Agreement between the City of San Luis Obispo and the San Luis Obispo Repertory Theatre.

7. PUBLIC HEARING AND BUSINESS ITEMS

7.a LEAD BY EXAMPLE 2024 PROGRESS REPORT (Estimated Time: 30 minutes)
825
Recommendation:

Receive, file, and provide feedback on the Lead by Example 2024 Progress Report.

7.b INTRODUCE AN ORDINANCE ADOPTING LOCAL AMENDMENTS TO PART 6 OF THE BUILDING AND FIRE PREVENTION CODE AND

APPROVE ENERGY EFFICIENT RENOVATIONS POLICY FOR
MAJOR RESIDENTIAL ADDITIONS AND ALTERATIONS (Estimated
Time: 120 minutes)
859
Recommendation:

Introduce a Draft Ordinance, entitled, “An Ordinance of the City Council of the City of San Luis Obispo, California, adopting Local Amendments to Part 6 of the Building Construction and Fire Prevention Code, 2023” approving the Energy Efficient Renovations Policy for major residential additions and alterations.

8. LIAISON REPORTS AND COMMUNICATIONS
Not to exceed 15 minutes. Council Members report on conferences or other City activities. At this time, any Council Member or the City Manager may ask a question for clarification, make an announcement, or report briefly on their activities. In addition, subject to Council Policies and Procedures, they may provide a reference to staff or other resources for factual information, request staff to report back to the Council at a subsequent meeting concerning any matter or take action to direct staff to place a matter of business on a future agenda. (Gov. Code Sec. 54954.2)

9. ADJOURNMENT
The next Regular Meeting of the City Council will be held on June 4, 2024 at 5:30 p.m. in the Council Chambers at City Hall, 990 Palm Street, San Luis Obispo.

LISTENING ASSISTIVE DEVICES for the hearing impaired - see the Clerk.

The City of San Luis Obispo wishes to make all of its public meetings accessible to the public. Upon request, this agenda will be made available in appropriate alternative formats to persons with disabilities. Any person with a disability who requires a modification or accommodation in order to participate in a meeting should direct such request to the City Clerk’s Office at (805) 781-7114 at least 48 hours before the meeting, if possible. Telecommunications Device for the Deaf (805) 781-7410.

City Council meetings are televised live on Charter Channel 20 and the City's YouTube Channel: www.youtube.com/CityofSanLuisObispo. Agenda related writings or documents provided to the City Council are available for public inspection in the City Clerk’s Office located at 990 Palm Street, San Luis Obispo, California during normal business hours, and on the City’s website https://www.slocity.org/government/mayor-and-city-council/agendas-andminutes. Persons with questions concerning any agenda item may call the City Clerk’s Office at (805) 781-7114.

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1 Council Minutes
May 7, 2024, 5:30 p.m.

Council Chambers, 990 Palm Street, San Luis Obispo
Council Members

Present:

Council Member Emily Francis, Council Member Jan Marx,
Council Member Michelle Shoresman, Vice Mayor Andy Pease, Mayor Erica A. Stewart
City Staff Present: Interim City Manager Whitney McDonald, Christine Dietrick, City Attorney, Teresa Purrington, City Clerk
_____________________________________________________________________

1. CLOSED SESSION (4:00 - 5:00 PM)

1.a CALL TO ORDER
Mayor Erica A. Stewart called the Closed Session Meeting of the San Luis Obispo City Council to order at 4:00 p.m. in the Council Hearing Room at City Hall, 990 Palm Street, San Luis Obispo with all members present.

1.b PUBLIC COMMENT FOR CLOSED SESSION ITEMS ONLY
Public Comments:

None
---End of Public Comment---

1.c PUBLIC EMPLOYEE PERFORMANCE EVALUATION - INTERIM GOALS Action: City Attorney Christine Dietrick indicated the Council met in Closed Session regarding Interim Goals for Interim City Manager Whitney McDonald and there was no reportable action taken.

1.d ADJOURNMENT
The Closed Session adjourned at 5:00 p.m. The City Council will hold a Regular Meeting on May 7, 2024 at 5:30 p.m. in the Council Chambers at City Hall, 990 Palm Street, San Luis Obispo.

2. LAGUNA MIDDLE SCHOOL COMMUNITY SERVICE AWARDS
PRESENTATION (5:00 - 5:30 PM)
The City Council recognized Laguna Middle School students who completed 30 hours or more of community service.

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2 3. REGULAR MEETING CALL TO ORDER (5:30 PM)
A Regular Meeting of the San Luis Obispo City Council was called to order on May 7, 2024 at 5:30 p.m. in the Council Chambers, 990 Palm Street, San Luis Obispo, by Mayor Stewart, with all members present.

4. PLEDGE OF ALLEGIANCE
Council Member Marx led the Council in the Pledge of Allegiance.

5. PRESENTATIONS

5.a WATER SAFETY AND DROWNING PREVENTION MONTH

PROCLAMATION
Mayor Stewart presented a proclamation declaring the month of May as "Water Safety and Drowning Prevention Month" to Parks & Recreation Director Greg Avakian, Parks and Recreation Manager Devin Hyfield and Aquatics Coordinator Shawn Tucker on behalf of the City's Parks & Recreation Department.

5.b NATIONAL FOSTER CARE MONTH PROCLAMATION
Mayor Stewart presented a proclamation declaring the month of May as "National Foster Care Month" to Aubree Kinkade and Amanda Briley, on behalf of the SLO County Department of Social Services and Child Welfare.

5.c CITY MANAGER REPORT
Interim City Manager Whitney McDonald provided a report on upcoming projects.

6. PUBLIC COMMENT PERIOD FOR ITEMS NOT ON THE AGENDA
Public Comment:

Peggy Koteen
Donna Pulling
Julia Alber
Gianna Hebert
Cooper Lienhart
Gene Nelson
Robert Skinner
Cindy Blum
--End of Public Comment--

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3 7. CONSENT AGENDA
Council Member Shoresman requested that Item 7d be pulled from the consent agenda.

Motion By Council Member Marx
Second By Vice Mayor Pease
To approve Consent Calendar Items 7a to 7e, 7f and 7g.

Ayes (5): Council Member Francis, Council Member Marx, Council Member Shoresman, Vice Mayor Pease, and Mayor Stewart
CARRIED (5 to 0)

7.a WAIVE READING IN FULL OF ALL RESOLUTIONS AND ORDINANCES Waive reading of all resolutions and ordinances as appropriate.

7.b MINUTES REVIEW - APRIL 9, 2024, APRIL 16, 2024, AND APRIL 23, 2024 COUNCIL MINUTES
Approve the following minutes of the City Council:
 April 9, 2024 - Special Closed Session Meeting
 April 16, 2024 - Regular Meeting
 April 23, 2024 - Special Closed Session Meeting

7.c SECOND READING OF ORDINANCE NO. 1734 (2024 SERIES)
AMENDING TITLE 8 (SOLID WASTE), TITLE 12 (STORMWATER), TITLE 13 (WATER AND SEWER), AND TITLE 15 (PLUMBING CODE) OF THE

MUNICIPAL CODE
Adopt Ordinance No. 1734 (2024 Series) entitled, “An Ordinance of the City Council of San Luis Obispo, California, amending Title 8 (Solid Waste), Title 12 (Stormwater), Title 13 (Water and Sewer), and Title 15 (Plumbing Code) of the City of San Luis Obispo Municipal Code”.

7.e AUTHORIZATION TO PURCHASE AND SELL PERSONAL PROPERTY

FOR THE MID-HIGUERA BYPASS PROJECT

1. Authorize the Mayor to sign an agreement purchasing personal property associated with the business relocation of CoastRiders Powersports for the Mid-Higuera Bypass Project, as required by the California Government Code, and the re-sale of that personal property back to CoastRiders Powersports at liquidation value for a total payment price to CoastRiders Powersports of $50,717; and

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4 2. Approve the designation of the remaining personal property valued greater than $1,000 as surplus personal property in accordance with Section 480-A of the Financial Management Manual.

7.f ANNUAL CANNABIS BUSINESS PROGRAM UPDATE
Receive an update on the City’s Cannabis Business Program.

7.g AUTHORIZE PURCHASE OF BROADBAND EASEMENT ON DAMONGARCIA PROPERTY

1. Accept an easement from the owners of the Damon-Garcia Ranch for broadband infrastructure, and in exchange provide payment of $30,000; and

2. Authorize the Mayor to execute an Easement Agreement with the owners and a declaration of acceptance of the Easement Deed.

Item 7d pulled by Council Member Shoresman

7.d AUTHORIZE RELEASE OF REQUEST FOR PROPOSALS FOR A

SHARED PUBLIC BICYCLE PROGRAM
Motion By Council Member Shoresman
Second By Council Member Francis
To approve the following:

1. Authorize the release of a joint Request for Proposals (RFP) with Cal Polytechnic State University San Luis Obispo (Cal Poly) for a public bikeshare program with the following addition
 Add extra points for proposals that provide profit sharing.

2. Authorize the City Manager to execute a Memorandum of Understanding with Cal Poly related to bikeshare; and

3. Authorize the City Manager to execute the agreement in the form set forth in Exhibit A of the RFP, which incorporates the City and Cal Poly’s standard legal terms with the chosen vendor to the satisfaction of the City Attorney.

Ayes (4): Council Member Francis, Council Member Marx, Council Member Shoresman, and Mayor Stewart
Noes (1): Vice Mayor Pease
CARRIED (4 to 1)

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5 8. PUBLIC HEARING AND BUSINESS ITEMS

8.a FISCAL YEAR 2023-24 THIRD QUARTER BUDGET REVIEW AND FISCAL YEAR 2024-25 SUPPLEMENTAL BUDGET PREVIEW (Estimated Time: 90 minutes)
Finance Director Emily Jackson and Principal Budget Analyst Riley Kuhn provided an in-depth staff report and responded to Council questions.

Public Comments:

Barry Price
Scott Collins
Jim Dantona
---End of Public Comment---
Motion By Mayor Stewart
Second By Council Member Shoresman
Receive and file the Fiscal Year 2023-24 Third Quarter Budget Report and preview of the FY 2024-25 Supplemental Budget.

Ayes (5): Council Member Francis, Council Member Marx, Council Member Shoresman, Vice Mayor Pease, and Mayor Stewart
CARRIED (5 to 0)

9. LIAISON REPORTS AND COMMUNICATIONS
Mayor Stewart attended the League Leaders Summit and Board meeting, paid for by the City, and the Whale Rock Commission meeting.

Council Member Francis attended the Better Together luncheon, SCLC meeting, CAPSLO board meeting, Nacimiento Commission meeting, creative writing awards at SLO High, City of SLO Volunteer Appreciation event, and the International Film Festival.

Council Member Shoresman attended the League Leaders Summit, paid for by the City, Earth Day event at Laguna Lake, Growing Grounds 40th Anniversary celebration, Homeless Services Oversight Commission meeting, and the Welcome Home Village meeting at Renovate Church.

Council Member Marx attended the Cal CCA conference, paid for by 3CE, Crime Victims Support event, Integrated Waste Management Executive Committee meeting, Advisory Body Training, and Cal Poly Community Services award ceremony.

Vice Mayor Pease attended the SLOCOG meeting.

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6 10. ADJOURNMENT
The meeting was adjourned at 8:34 p.m. The City Council will hold a Special Meeting on Tuesday, May 14, 2024 at 5:30 p.m. in the Council Chambers at City Hall.

The next Regular City Council Meeting is scheduled for May 21, 2024 at 5:30 p.m. in the Council Chambers at City Hall, 990 Palm Street, San Luis Obispo.

APPROVED BY COUNCIL: XX/XX/2024

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City of San Luis Obispo, Council Memorandum
City of San Luis Obispo
Council Agenda Correspondence
DATE: May 21, 2024
TO: Mayor and Council
FROM: Emily Jackson, Finance Director
VIA: Whitney McDonald, Interim City Manager
SUBJECT: ITEM 6C - 2024-25 CENTRAL SERVICES COST ALLOCATION PLAN Staff received a question regarding Attachment C – Labor Rates FY 2024-25 and in the course of understanding the question realized that there was missing information on many schedules due to formatting issues. In addition, staff discovered several links in the underlying spreadsheets were incorrect. An updated document for Attachment C has been provided to replace the previous, incorrect version. Additionally, staff received the following question, with staff’s response in italics:

1. Why does the Parking Enterprise not pay for safety through the Cost of Services? Aren’t there public safety costs for patrol and monitoring of parking garages?
Originally, the Cost of Services was used to calculate reimbursement from the Water and Sewer Funds to the General Fund for costs related to public safety and right of way maintenance as a replacement for the franchise fee. This scope has expanded over time to include reimbursement from the Parking Fund when rightof-way projects include maintenance of on-street parking spaces. However, public safety is not included in this Parking Fund reimbursement as the parking garages are monitored by contracted private security during times of heavy usage.

In addition, the construction of Hotel Cerro resulted in the permanent loss of paid public parking. To address the revenue loss in the Parking Fund, Parking is to receive a total $1.86 million in lease payments from the Hotel Cerro ground lease, resulting in approximately $250,000 of revenue to the Parking Fund annually. Once the Parking Fund has received the full $1.86 million, the lease revenue will go directly to the General Fund for the remainder of the lease term. Currently, the Parking Fund transfers the full amount of the annual lease payments to the General Fund to partially offset the cost of Sergeant and Field Service Technician in the Police Department that are assigned to the downtown area. The Parking Fund pays for public safety services via this transfer, rather than the Cost of Services study.

ATTACHMENTS
A – Updated Attachment C - Labor Rates FY 2024-25

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City of San Luis Obispo

ADOPTED LABOR RATES
FOR FISCAL YEAR 2024-25

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CITY ADMINISTRATION LABOR RATES
FY 2024-25
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate 1001 - City AdministrationCity Manager MME - Management Employee 299,000 $ 53.66% 459,439 $ 1,703 269.86 $ 25.14% 0.00% 337.72 $ Deputy City Manager MME - Management Employee 215,878 $ 53.66% 331,715 $ 1,703 194.84 $ 25.14% 0.00% 243.83 $ Policy and Project Manager MME - Management Employee 132,496 $ 53.66% 203,592 $ 1,703 119.58 $ 25.14% 0.00% 149.65 $ Public Communications Manager MME - Management Employee 120,198 $ 53.66% 184,695 $ 1,703 108.48 $ 25.14% 0.00% 135.76 $ Administration Executive Assistant CONF - Confidential 76,102 $ 53.66% 116,937 $ 1,703 68.69 $ 25.14% 0.00% 85.96 $ Administrative Assistant III Confidential CONF - Confidential 68,588 $ 53.66% 105,391 $ 1,703 61.90 $ 25.14% 0.00% 77.47 $ Communications Coordinator CEA - City Employees' Association 70,512 $ 53.66% 108,348 $ 1,703 63.64 $ 25.14% 0.00% 79.64 $ 1004 - Economic DevelopmentEconomic Development Analyst MME - Management Employee 100,880 $ 53.66% 155,011 $ 1,703 91.05 $ 22.09% 0.00% 111.16 $ Economic Development and Tourism Manager MME - Management Employee 149,058 $ 53.66% 229,040 $ 1,703 134.53 $ 22.09% 0.00% 164.25 $ 1005 - Natural Resources ProtectionCity Biologist MME - Management Employee 120,198 $ 53.66% 184,695 $ 1,703 108.48 $ 22.41% 0.00% 132.80 $ Sustainability and Natural Resources Analyst MME - Management Employee 100,880 $ 53.66% 155,011 $ 1,703 91.05 $ 22.41% 0.00% 111.46 $ Sustainability and Natural Resources Official MME - Management Employee 149,058 $ 53.66% 229,040 $ 1,703 134.53 $ 22.41% 0.00% 164.69 $ Sustainability Manager MME - Management Employee 120,198 $ 53.66% 184,695 $ 1,703 108.48 $ 22.41% 0.00% 132.80 $ 1006 - Tourism and Bid PromotionTourism and Community Promotions Manager MME - Management Employee 120,198 $ 53.66% 184,695 $ 1,703 108.48 $ 25.14% 0.00% 135.76 $ 1010 - Office of Diversity Equity InclusionDiversity Equity and Inclusion Manager MME - Management Employee 149,058 $ 53.66% 229,040 $ 1,703 134.53 $ 25.14% 0.00% 168.36 $ Management Fellow CONF - Confidential 72,254 $ 53.66% 111,024 $ 1,703 65.21 $ 25.14% 0.00% 81.61 $ 1021 - City ClerkCity Clerk MME - Management Employee 139,256 $ 53.66% 213,979 $ 1,703 125.69 $ 25.14% 0.00% 157.29 $ Administrative Assistant II CEA - City Employees' Association 60,372 $ 53.66% 92,767 $ 1,703 54.49 $ 25.14% 0.00% 68.19 $ Deputy City Clerk II CEA - City Employees' Association 70,512 $ 53.66% 108,348 $ 1,703 63.64 $ 25.14% 0.00% 79.64 $ 1101 - Network ServicesBusiness Analyst MME - Management Employee 100,880 $ 53.66% 155,011 $ 1,703 91.05 $ 25.14% 0.00% 113.94 $ Information Technology Manager MME - Management Employee 170,820 $ 53.66% 262,480 $ 1,703 154.17 $ 25.14% 0.00% 192.94 $ Network Services Supervisor MME - Management Employee 136,500 $ 53.66% 209,744 $ 1,703 123.20 $ 25.14% 0.00% 154.18 $ Technology Project Manager MME - Management Employee 130,026 $ 53.66% 199,796 $ 1,703 117.35 $ 25.14% 0.00% 146.86 $ Administrative Assistant II CEA - City Employees' Association 60,372 $ 53.66% 92,767 $ 1,703 54.49 $ 25.14% 0.00% 68.19 $ Information Technology Assistant CEA - City Employees' Association 74,282 $ 53.66% 114,141 $ 1,703 67.04 $ 25.14% 0.00% 83.90 $ Information Technology Security Engineer CEA - City Employees' Association 118,534 $ 53.66% 182,138 $ 1,703 106.98 $ 25.14% 0.00% 133.88 $ Information Technology Systems Engineer CEA - City Employees' Association 112,528 $ 53.66% 172,909 $ 1,703 101.56 $ 25.14% 0.00% 127.10 $ Control Systems Administrator CEA - City Employees' Association 112,528 $ 53.66% 172,909 $ 1,703 101.56 $ 25.14% 0.00% 127.10 $ Indirect Cost Rate

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CITY ADMINISTRATION LABOR RATES
FY 2024-25
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate Indirect Cost Rate
1103 - Information ServicesInformation Services Supervisor MME - Management Employee 130,026 $ 53.66% 199,796 $ 1,703 117.35 $ 25.14% 0.00% 146.86 $ System Application Specialist Confidential CONF - Confidential 123,266 $ 53.66% 189,409 $ 1,703 111.25 $ 25.14% 0.00% 139.23 $ Enterprise System Database Administrator CEA - City Employees' Association 112,528 $ 53.66% 172,909 $ 1,703 101.56 $ 25.14% 0.00% 127.10 $ System Application Specialist I CEA - City Employees' Association 101,400 $ 53.66% 155,810 $ 1,703 91.52 $ 25.14% 0.00% 114.53 $ System Application Specialist II CEA - City Employees' Association 112,528 $ 53.66% 172,909 $ 1,703 101.56 $ 25.14% 0.00% 127.10 $ Leave Benefits Citywide Inditrect Cost Rate Amount PercentTotal Days (2,080 hours) 260 Economic HealthLess Vacation Days (14) Citywide Direct Costs 91,648,870 $ Citywide Indirect Co $ 228,153 22.09%Less Holidays (13) Citywide Indirect Costs 23,044,810 $ Program Direct Cos $ 1,032,915Less Sick Days (@ 50% of accrual) (6) Citywide Indirect Rate 25.14%Productive Days 227 Natural Resource ProtectionProductive Hours 1,816 Citywide Indirect Co $ 220,330 22.41%Less Breaks (30 minutes daily) (114) Program Direct Cos $ 983,010Total Productive Hours (8 hours/day) 1,703Paid Benefit RateRetirement 38.85%Medicare 1.45%Unemployment 0.08%Group Insurance 13.27%Total Paid Benefits Rate 53.66%*Represents top of salary range**Indirect costs are allocated as part of Citywide rate

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CITY ATTORNEY LABOR RATES
FY 2024-25
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 $ 25.14% 0.00% 178.49 $ 178.49City Attorney MME - Management Employee 274,638 $ 53.66% 422,005 $ 1,703 247.87 $ 25.14% 0.00% 310.20 $ 310.20Deputy City Attorney II MME - Management Employee 130,026 $ 53.66% 199,796 $ 1,703 117.35 $ 25.14% 0.00% 146.86 $ 146.86Senior Legal Analyst MME - Management Employee 111,280 $ 53.66% 170,991 $ 1,703 100.44 $ 25.14% 0.00% 125.69 $ 125.69Legal Assistant I CONF - Confidential 63,882 $ 53.66% 98,160 $ 1,703 57.66 $ 25.14% 0.00% 72.15 $ 72.15Legal Assistant II CONF - Confidential 67,236 $ 53.66% 103,314 $ 1,703 60.68 $ 25.14% 0.00% 75.94 $ 75.94Paralegal I CONF - Confidential 78,754 $ 53.66% 121,012 $ 1,703 71.08 $ 25.14% 0.00% 88.95 $ 88.95Leave Benefits Citywide Inditrect Cost RateTotal Days (2,080 hours) 260Less Vacation Days (14) Citywide Direct Costs 91,648,870 $ Less Holidays (13) Citywide Indirect Costs 23,044,810 $ Less Sick Days (@ 50% of accrual) (6) Citywide Indirect Rate 25.14%Productive Days 227Productive Hours 1,816Less Breaks (30 minutes daily) (114)Total Productive Hours (8 hours/day) 1,703Paid Benefit RateRetirement 38.85%Medicare 1.45%Unemployment 0.08%Group Insurance 13.27%Total Paid Benefits Rate 53.66%*All Salaries are presented at top of range**Indirect costs are allocated as part of Citywide rate Indirect Cost Rate

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COMMUNITY DEVELOPMENT LABOR RATES
FY 2024-25
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate 4001 - Community Development AdministrationDirector of Community Development MME - Management Employee 215,878 $ 53.66% 331,715 $ 1,703 194.84 $ 65.92% 0.00% 323.29 $ Senior Business Analyst MME - Management Employee 111,280 $ 53.66% 170,991 $ 1,703 100.44 $ 65.92% 0.00% 166.65 $ Administrative Assistant II CEA - City Employees' Association 60,372 $ 53.66% 92,767 $ 1,703 54.49 $ 65.92% 0.00% 90.41 $ Administrative Assistant III CEA - City Employees' Association 65,208 $ 53.66% 100,198 $ 1,703 58.85 $ 65.92% 0.00% 97.65 $ Supervising Administrative Assistant CEA - City Employees' Association 70,512 $ 53.66% 108,348 $ 1,703 63.64 $ 65.92% 0.00% 105.59 $ 4003 - Development PlanningDeputy Director of Community Development City Planner MME - Management Employee 169,234 $ 53.66% 260,043 $ 1,703 152.74 $ 36.96% 13.82% 238.09 $ Senior Planner MME - Management Employee 126,204 $ 53.66% 193,923 $ 1,703 113.91 $ 36.96% 13.82% 177.56 $ Assistant Planner CEA - City Employees' Association 89,076 $ 53.66% 136,873 $ 1,703 80.40 $ 36.96% 13.82% 125.32 $ Associate Planner CEA - City Employees' Association 101,400 $ 53.66% 155,810 $ 1,703 91.52 $ 36.96% 13.82% 142.66 $ Cannabis Business Coordinator CEA - City Employees' Association 101,400 $ 53.66% 155,810 $ 1,703 91.52 $ 36.96% 13.82% 142.66 $ Urban Forest Program Coordinator City Arborist CEA - City Employees' Association 101,400 $ 53.66% 155,810 $ 1,703 91.52 $ 36.96% 13.82% 142.66 $ 4004 - CDD EngineeringSenior Civil Engineer MME - Management Employee 126,204 $ 53.66% 193,923 $ 1,703 113.91 $ 36.79% 12.89% 175.89 $ Supervising Civil Engineer MME - Management Employee 139,256 $ 53.66% 213,979 $ 1,703 125.69 $ 36.79% 12.89% 194.08 $ Engineer I CEA - City Employees' Association 93,834 $ 53.66% 144,184 $ 1,703 84.69 $ 36.79% 12.89% 130.77 $ Engineering Technician III CEA - City Employees' Association 72,358 $ 53.66% 111,184 $ 1,703 65.31 $ 36.79% 12.89% 100.84 $ Permit Technician I CEA - City Employees' Association 60,372 $ 53.66% 92,767 $ 1,703 54.49 $ 36.79% 12.89% 84.14 $ 4006 - Building and SafetyBuilding Permit Services Supervisor MME - Management Employee 114,556 $ 53.66% 176,025 $ 1,703 103.39 $ 17.72% 12.89% 137.40 $ Code Enforcement Supervisor MME - Management Employee 114,556 $ 53.66% 176,025 $ 1,703 103.39 $ 17.72% 12.89% 137.40 $ Deputy Director of Community Development Chief Building Official MME - Management Employee 169,234 $ 53.66% 260,043 $ 1,703 152.74 $ 17.72% 12.89% 202.98 $ Supervising Building Inspector MME - Management Employee 114,556 $ 53.66% 176,025 $ 1,703 103.39 $ 17.72% 12.89% 137.40 $ Building Inspector I CEA - City Employees' Association 84,604 $ 53.66% 130,001 $ 1,703 76.36 $ 17.72% 12.89% 101.48 $ Building Inspector II CEA - City Employees' Association 91,442 $ 53.66% 140,509 $ 1,703 82.53 $ 17.72% 12.89% 109.68 $ Code Enforcement Officer II CEA - City Employees' Association 93,834 $ 53.66% 144,184 $ 1,703 84.69 $ 17.72% 12.89% 112.55 $ Code Enforcement Technician I CEA - City Employees' Association 65,208 $ 53.66% 100,198 $ 1,703 58.85 $ 17.72% 12.89% 78.21 $ Code Enforcement Technician II CEA - City Employees' Association 68,718 $ 53.66% 105,591 $ 1,703 62.02 $ 17.72% 12.89% 82.42 $ Permit Technician I CEA - City Employees' Association 60,372 $ 53.66% 92,767 $ 1,703 54.49 $ 17.72% 12.89% 72.41 $ Permit Technician II CEA - City Employees' Association 65,208 $ 53.66% 100,198 $ 1,703 58.85 $ 17.72% 12.89% 78.21 $ Plans Examiner CEA - City Employees' Association 96,304 $ 53.66% 147,979 $ 1,703 86.92 $ 17.72% 12.89% 115.51 $ Stormwater Code Enforcement Officer CEA - City Employees' Association 93,834 $ 53.66% 144,184 $ 1,703 84.69 $ 17.72% 12.89% 112.55 $ Indirect Cost Rate

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COMMUNITY DEVELOPMENT LABOR RATES
FY 2024-25
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate Indirect Cost Rate
4008 - Housing Policy and Homelessness ProgramsHomelessness Response Manager MME - Management Employee 120,198 $ 53.66% 184,695 $ 1,703 108.48 $ 12.80% 12.89% 138.14 $ Housing Policy and Programs Manager MME - Management Employee 126,204 $ 53.66% 193,923 $ 1,703 113.91 $ 12.80% 12.89% 145.04 $ Administrative Specialist CEA - City Employees' Association 70,512 $ 53.66% 108,348 $ 1,703 63.64 $ 12.80% 12.89% 81.04 $ Assistant Planner CEA - City Employees' Association 89,076 $ 53.66% 136,873 $ 1,703 80.40 $ 12.80% 12.89% 102.37 $ Housing Coordinator CEA - City Employees' Association 101,400 $ 53.66% 155,810 $ 1,703 91.52 $ 12.80% 12.89% 116.54 $ Amount Percent
PlanningCitywide Indirect Costs 589,125.00 $ 36.96%
Leave BenefitsTotal Days (2,080 hours) 260 Program Indirect Costs (Admin) Less Vacation Days (14) Community Development Administration $ 205,433.71Less Holidays (13) Commissions & Committees 14,819.00 $ Less Sick Days (@ 50% of accrual) (6) Total Program Indirect Costs 220,252.71 $ Productive Days 227 Program Direct Costs 1,594,072.00 $ 13.82%Productive Hours 1,816 Program Total 1,814,324.71 $ Less Breaks (30 minutes daily) (114)Total Productive Hours (8 hours/day) 1,703 Engineering
Paid Benefit Rate Citywide Indirect Costs 342,392.00 $ 36.79%Retirement 38.85%Medicare 1.45% Program Indirect Costs - Comm Dev Admin $ 119,948.02Unemployment 0.08% Program Direct Costs 930,742.00 $ 12.89%Group Insurance 13.27% Program Total 1,050,690.02 $ Total Paid Benefits Rate 53.66%*Represents top of salary range Building & Safety**Indirect costs are not allocated to support positions Citywide Indirect Costs 513,139.00 $ 17.72% Program Indirect Costs - Comm Dev Admin $ 12.89% 373,162.63Program Direct Costs 2,895,572.00 $ Program Total 3,268,734.63 $
Housing Programs
Citywide Indirect Costs 141,392.00 $ 12.80%
Program Indirect Costs - Comm Dev Admin $ 142,346.63Program Direct Costs 1,104,545.00 $ 12.89% Program Total 1,246,891.63 $

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COMMUNITY SERVICES GROUP LABOR RATES
FY 2024-25
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate 1009 - Community Services GroupAssistant City Manager Community Services MME - Management Employee 248,300 $ 53.66% 381,534 $ 1,703 224.10 $ 25.14% 0.00% 280.45 $ Business Services and Administrative Manager MME - Management Employee 149,058 $ 53.66% 229,040 $ 1,703 134.53 $ 25.14% 0.00% 168.36 $ Financial Analyst Infrastructure Financing MME - Management Employee 100,880 $ 53.66% 155,011 $ 1,703 91.05 $ 25.14% 0.00% 113.94 $ Administrative Assistant III CEA - City Employees' Association 65,208 $ 53.66% 100,198 $ 1,703 58.85 $ 25.14% 0.00% 73.65 $ Leave Benefits Citywide Inditrect Cost RateTotal Days (2,080 hours) 260Less Vacation Days Citywide Direct Costs 91,648,870 (14) $ Less Holidays Citywide Indirect Costs 23,044,810 (13) $ Less Sick Days (@ 50% of accrual) (6) Citywide Indirect Rate 25.14%Productive Days 227Productive Hours 1,816Less Breaks (30 minutes daily) (114)Total Productive Hours (8 hours/day) 1,703Paid Benefit RateRetirement 38.85%Medicare 1.45%Unemployment 0.08%Group Insurance 13.27%Total Paid Benefits Rate 53.66%*All Salaries are presented at top of range**Indirect costs are allocated as part of Citywide rate Indirect Cost Rate

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FINANCE LABOR RATES
FY 2024-25
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate 2001 - Finance AdministrationDirector of Finance MME - Management Employee 215,878 $ 53.66% 331,715 $ 1,703 194.84 $ 25.14% 0.00% 243.83 $ 2002 - BudgetsPrincipal Budget Analyst MME - Management Employee 126,204 $ 53.66% 193,923 $ 1,703 113.91 $ 25.14% 0.00% 142.55 $ 2003 - Revenue ManagementFinancial Analyst Revenue MME - Management Employee 100,880 $ 53.66% 155,011 $ 1,703 91.05 $ 25.14% 0.00% 113.94 $ Finance Cashier CEA - City Employees' Association 57,304 $ 53.66% 88,053 $ 1,703 51.72 $ 25.14% 0.00% 64.72 $ Financial Specialist CEA - City Employees' Association 70,512 $ 53.66% 108,348 $ 1,703 63.64 $ 25.14% 0.00% 79.64 $ 2004 - PurchasingFinancial Analyst Purchasing MME - Management Employee 100,880 $ 53.66% 155,011 $ 1,703 91.05 $ 25.14% 0.00% 113.94 $ Financial Specialist CEA - City Employees' Association 70,512 $ 53.66% 108,348 $ 1,703 63.64 $ 25.14% 0.00% 79.64 $ 2005 - AccountingAccountant MME - Management Employee 100,880 $ 53.66% 155,011 $ 1,703 91.05 $ 25.14% 0.00% 113.94 $ Deputy Director of Finance City Controller MME - Management Employee 169,234 $ 53.66% 260,043 $ 1,703 152.74 $ 25.14% 0.00% 191.15 $ Payroll Analyst MME - Management Employee 100,880 $ 53.66% 155,011 $ 1,703 91.05 $ 25.14% 0.00% 113.94 $ Senior Accountant MME - Management Employee 111,280 $ 53.66% 170,991 $ 1,703 100.44 $ 25.14% 0.00% 125.69 $ Payroll Specialist CONF - Confidential 78,754 $ 53.66% 121,012 $ 1,703 71.08 $ 25.14% 0.00% 88.95 $ Financial Assistant CEA - City Employees' Association 57,304 $ 53.66% 88,053 $ 1,703 51.72 $ 25.14% 0.00% 64.72 $ Financial Specialist CEA - City Employees' Association 70,512 $ 53.66% 108,348 $ 1,703 63.64 $ 25.14% 0.00% 79.64 $ Leave Benefits Citywide Inditrect Cost RateTotal Days (2,080 hours) 260Less Vacation Days (14) Citywide Direct Costs 91,648,870 $ Less Holidays Citywide Indirect Costs 23,044,810 (13) $ Less Sick Days (@ 50% of accrual) (6) Citywide Indirect Rate 25.14%Productive Days 227Productive Hours 1,816Less Breaks (30 minutes daily) (114)Total Productive Hours (8 hours/day) 1,703Paid Benefit RateRetirement 38.85%Medicare 1.45%Unemployment 0.08%Group Insurance 13.27%Total Paid Benefits Rate 53.66%*All Salaries are presented at top of range**Indirect costs are allocated as part of Citywide rate Indirect Cost Rate

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FIRE LABOR RATES
FY 2024-25
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Uniform Pay Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate 8501 - Fire Administration**Business Analyst MME - Management Employee 100,880 $ 53.66% - $ 155,011 $ 1,703 91.05 $ 20.80% 0.00% 109.99 $ Deputy Fire Chief MME - Management Employee 210,392 $ 109.78% 1,300 $ 442,667 $ 2,532 174.83 $ 20.80% 0.00% 211.19 $ Fire Chief MME - Management Employee 241,800 $ 109.78% 1,300 $ 508,556 $ 2,532 200.85 $ 20.80% 0.00% 242.63 $ Administrative Specialist CEA - City Employees' Association 70,512 $ 53.66% - $ 108,348 $ 1,703 63.64 $ 20.80% 0.00% 76.88 $ 8502 - Emergency ResponseFire Battalion Chief FFA - Fire Fighter Association 178,256 $ 109.78% 1,300 $ 375,251 $ 2,532 148.20 $ 20.80% 11.25% 199.17 $ Fire Captain FFA - Fire Fighter Association 134,004 $ 109.78% 1,300 $ 282,418 $ 2,532 111.54 $ 20.80% 11.25% 149.90 $ Fire Engineer FFA - Fire Fighter Association 116,298 $ 109.78% 1,300 $ 245,274 $ 2,532 96.87 $ 20.80% 11.25% 130.18 $ Firefighter EMT FFA - Fire Fighter Association 105,378 $ 109.78% 1,300 $ 222,365 $ 2,532 87.82 $ 20.80% 11.25% 118.02 $ Firefighter Paramedic FFA - Fire Fighter Association 118,040 $ 109.78% 1,300 $ 248,928 $ 2,532 98.31 $ 20.80% 11.25% 132.12 $ 8503 - Hazard PreventionCommunity Risk Reduction Manager MME - Management Employee 149,058 $ 53.66% - $ 229,040 $ 1,703 134.53 $ 20.80% 11.25% 180.79 $ Fire Inspector I FFA - Fire Fighter Association 94,822 $ 53.66% 1,300 $ 147,002 $ 1,703 86.34 $ 20.80% 11.25% 116.04 $ Fire Inspector II FFA - Fire Fighter Association 105,222 $ 53.66% 1,300 $ 162,983 $ 1,703 95.73 $ 20.80% 11.25% 128.65 $ Fire Inspector III FFA - Fire Fighter Association 113,698 $ 53.66% 1,300 $ 176,007 $ 1,703 103.38 $ 20.80% 11.25% 138.93 $ Hazardous Materials Coordinator FFA - Fire Fighter Association 129,792 $ 53.66% 1,300 $ 200,737 $ 1,703 117.91 $ 20.80% 11.25% 158.45 $ Administrative Assistant II CEA - City Employees' Association 60,372 $ 53.66% - $ 92,767 $ 1,703 54.49 $ 20.80% 11.25% 73.23 $ 8506 - Fire Apparatus Services**Supervising Fire Vehicle Mechanic FFA - Fire Fighter Association 113,152 $ 53.66% 650 $ 174,518 $ 1,703 102.51 $ 20.80% 0.00% 123.83 $ Mechanic Helper CEA - City Employees' Association 60,372 $ 53.66% - $ 92,767 $ 1,703 54.49 $ 20.80% 0.00% 65.82 $ 8599 - Emergency Management**Emergency Manager MME - Management Employee 120,198 $ 53.66% - $ 184,695 $ 1,703 108.48 $ 20.80% 0.00% 131.05 $ Leave Benefits Fire Sworn Leave Benefits Fire Nonsworn Amount PercentTotal Annual Hours 2,912 Total Days (2,080 hours) 260 Citywide Indirect Costs $ 20.80% 3,075,157Less Vacation Hours (168) Less Vacation Days (14)Less Holiday Hours (145) Less Holidays (13) Program CostsLess Sick Hours (@ 50% of accrual) (67) Less Sick Days (@ 50% of accrual) (6) Direct CostsTotal Productive Hours 2,532 Productive Days 227 Emergency Response 12,350,737 $ Productive Hours 1,816 Hazard Prevention 938,914
Paid Benefit Rate Fire Sworn Less Breaks (30 minutes daily) (114) Total Direct Costs 13,289,651 $ Retirement 94.45% Total Productive Hours (8 hours/day) 1,703 Indirect CostsMedicare 1.45% Administration 1,060,873 $ Unemployment 0.08% Paid Benefit Rate Fire Nonsworn Training 129,620Group Insurance 12.23% Retirement 38.85% Fire Station Fac Sup 29,180FLSA Overtime 1.56% Medicare 1.45% Disaster Preparedness 195,404Total Paid Benefits Rate 109.78% Unemployment 0.08% Dispatch* 79,820 Group Insurance 13.27% Total Indirect Costs 1,494,897 $ 11.25% *All Salaries are presented at top of range Total Paid Benefits Rate 53.66% Total Program Costs 14,784,548 $ **Indirect costs are not allocated to support positions *one Public Safety Dispatch position is allocated to Fire Indirect Cost Rate

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HUMAN RESOURCES LABOR RATES
FY 2024-25
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate 3001 - Human ResourcesDirector of Human Resources MME - Management Employee 215,878 $ 53.66% 331,715 $ 1,703 194.84 $ 25.14% 0.00% 243.83 $ Human Resources Analyst MME - Management Employee 100,880 $ 53.66% 155,011 $ 1,703 91.05 $ 25.14% 0.00% 113.94 $ Human Resources Manager MME - Management Employee 149,058 $ 53.66% 229,040 $ 1,703 134.53 $ 25.14% 0.00% 168.36 $ Risk and Benefits Manager MME - Management Employee 149,058 $ 53.66% 229,040 $ 1,703 134.53 $ 25.14% 0.00% 168.36 $ Senior Human Resources Analyst MME - Management Employee 111,280 $ 53.66% 170,991 $ 1,703 100.44 $ 25.14% 0.00% 125.69 $ Human Resources Administrative Assistant II CONF - Confidential 67,236 $ 53.66% 103,314 $ 1,703 60.68 $ 25.14% 0.00% 75.94 $ Human Resources Information System Technician CONF - Confidential 67,236 $ 53.66% 103,314 $ 1,703 60.68 $ 25.14% 0.00% 75.94 $ Human Resources Specialist Benefits CONF - Confidential 78,754 $ 53.66% 121,012 $ 1,703 71.08 $ 25.14% 0.00% 88.95 $ Human Resources Specialist Recruitment CONF - Confidential 78,754 $ 53.66% 121,012 $ 1,703 71.08 $ 25.14% 0.00% 88.95 $ Citywide Inditrect Cost Rate
Leave BenefitsTotal Days (2,080 hours) 260 Citywide Direct Costs 91,648,870 $ Less Vacation Days (14) Citywide Indirect Costs 23,044,810 $ Less Holidays (13) Citywide Indirect Rate 25.14%Less Sick Days (@ 50% of accrual) (6)Productive Days 227Productive Hours 1,816Less Breaks (30 minutes daily) (114)Total Productive Hours (8 hours/day) 1,703Paid Benefit RateRetirement 38.85%Medicare 1.45%Unemployment 0.08%Group Insurance 13.27%Total Paid Benefits Rate 53.66%*All Salaries are presented at top of range**Program indirect costs are allocated as part of the citywide rate Indirect Cost Rate

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PARKS & RECREATION LABOR RATES
FY 2024-25
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate 7001 - Recreation AdministrationBusiness Analyst MME - Management Employee 100,880 $ 53.66% 155,011 $ 1,703 91.05 $ 32.68% 0.00% 120.80 $ Director of Parks and Recreation MME - Management Employee 215,878 $ 53.66% 331,715 $ 1,703 194.84 $ 32.68% 0.00% 258.50 $ Recreation Manager Aquatics Facilities and Golf MME - Management Employee 114,556 $ 53.66% 176,025 $ 1,703 103.39 $ 32.68% 0.00% 137.18 $ Recreation Manager Community Services Youth Services and Public Art MME - Management Employee 114,556 $ 53.66% 176,025 $ 1,703 103.39 $ 32.68% 0.00% 137.18 $ Administrative Assistant III CEA - City Employees' Association 65,208 $ 53.66% 100,198 $ 1,703 58.85 $ 32.68% 0.00% 78.08 $ Public Art Coordinator CEA - City Employees' Association 70,512 $ 53.66% 108,348 $ 1,703 63.64 $ 32.68% 0.00% 84.43 $ 7003 - Youth ServicesRecreation Supervisor Youth Services MME - Management Employee 100,880 $ 53.66% 155,011 $ 1,703 91.05 $ 32.68% 0.00% 120.80 $ Youth Services Coordinator CEA - City Employees' Association 78,260 $ 53.66% 120,253 $ 1,703 70.63 $ 32.68% 0.00% 93.71 $ Youth Services Program Assistant CEA - City Employees' Association 60,372 $ 53.66% 92,767 $ 1,703 54.49 $ 32.68% 0.00% 72.29 $ Youth Services Program Specialist Childcare Site Director CEA - City Employees' Association 67,002 $ 53.66% 102,954 $ 1,703 60.47 $ 32.68% 0.00% 80.23 $ 7004 - Community ServicesRecreation Supervisor Community Services MME - Management Employee 100,880 $ 53.66% 155,011 $ 1,703 91.05 $ 32.68% 0.00% 120.80 $ Recreation Coordinator CEA - City Employees' Association 70,512 $ 53.66% 108,348 $ 1,703 63.64 $ 32.68% 0.00% 84.43 $ Recreation Coordinator Community Services CEA - City Employees' Association 70,512 $ 53.66% 108,348 $ 1,703 63.64 $ 32.68% 0.00% 84.43 $ Volunteer Coordinator CEA - City Employees' Association 70,512 $ 53.66% 108,348 $ 1,703 63.64 $ 32.68% 0.00% 84.43 $ 7005 - Ranger ServicesRecreation Supervisor Ranger Service MME - Management Employee 100,880 $ 53.66% 155,011 $ 1,703 91.05 $ 32.68% 0.00% 120.80 $ Ranger Service Worker SBP CEA - City Employees' Association 76,154 $ 53.66% 117,017 $ 1,703 68.73 $ 32.68% 0.00% 91.19 $ 7006 - AquaticsAquatics Coordinator CEA - City Employees' Association 78,260 $ 53.66% 120,253 $ 1,703 70.63 $ 32.68% 0.00% 93.71 $ 7007 - Golf CourseGolf Supervisor MME - Management Employee 100,880 $ 53.66% 155,011 $ 1,703 91.05 $ 32.68% 0.00% 120.80 $ Maintenance Worker III Parks CEA - City Employees' Association 67,002 $ 53.66% 102,954 $ 1,703 60.47 $ 32.68% 0.00% 80.23 $ Recreation Coordinator Golf Course CEA - City Employees' Association 70,512 $ 53.66% 108,348 $ 1,703 63.64 $ 32.68% 0.00% 84.43 $ Leave Benefits Amount PercentTotal Days (2,080 hours) 260 Recreation ProgramsLess Vacation Days (14) Citywide Indirect Costs *** 1,663,158 32.68%Less Holidays (13) Program Direct Costs 5,089,999Less Sick Days (@ 50% of accrual) (6)Productive Days 227Productive Hours 1,816 *** Excludes direct costs of facilities use.Less Breaks (30 minutes daily) (114)Total Productive Hours (8 hours/day) 1,703Paid Benefit RateRetirement 38.85%Medicare 1.45%Unemployment 0.08%Group Insurance 13.27%Total Paid Benefits Rate 53.66%*All Salaries are presented at top of range**Program indirect costs are allocated as part of the citywide rate Indirect Cost Rate

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POLICE LABOR RATES POLICE LABOR RATES
FY 2024-25
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Uniform Pay Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate 8001 - Police AdministrationDeputy Police Chief PSO - Police Management 230,620 $ 97.17% 1,300 $ 456,021 $ 1,816 251.11 $ 23.75% 0.00% 310.75 $ Business Analyst MME - Management Employee 100,880 $ 53.66% - $ 155,011 $ 1,703 91.05 $ 23.75% 0.00% 112.67 $ Crime Analyst MME - Management Employee 100,880 $ 53.66% - $ 155,011 $ 1,703 91.05 $ 23.75% 0.00% 112.67 $ Police Chief MME - Management Employee 260,078 $ 53.66% 1,300 $ 400,932 $ 1,703 235.50 $ 23.75% 0.00% 291.43 $ Senior Business Analyst MME - Management Employee 111,280 $ 53.66% - $ 170,991 $ 1,703 100.44 $ 23.75% 0.00% 124.29 $ Administrative Assistant III CEA - City Employees' Association 65,208 $ 53.66% - $ 100,198 $ 1,703 58.85 $ 23.75% 0.00% 72.83 $ Executive Assistant to the Police Chief CEA - City Employees' Association 70,512 $ 53.66% - $ 108,348 $ 1,703 63.64 $ 23.75% 0.00% 78.76 $ 8002 - PatrolDeputy Police Chief PSO - Police Management 230,620 $ 97.17% 1,300 $ 456,021 $ 1,816 251.11 $ 23.75% 32.19% 410.78 $ Police Lieutenant PSO - Police Management 195,182 $ 97.17% 1,300 $ 386,146 $ 1,816 212.64 $ 23.75% 32.19% 347.84 $ Police Sergeant PSO - Police Management 157,872 $ 97.17% 1,300 $ 312,581 $ 1,816 172.13 $ 23.75% 32.19% 281.57 $ Police Cadet POA - Police Officer Association 86,684 $ 53.66% 1,000 $ 134,197 $ 1,703 78.82 $ 23.75% 32.19% 128.94 $ Police Community Service Officer POA - Police Officer Association 93,808 $ 53.66% 500 $ 144,644 $ 1,703 84.96 $ 23.75% 32.19% 138.98 $ Police Officer POA - Police Officer Association 131,040 $ 97.17% 1,000 $ 259,376 $ 1,816 142.83 $ 23.75% 32.19% 233.64 $ 8003 - InvestigationsPolice Lieutenant PSO - Police Management 195,182 $ 97.17% 1,300 $ 386,146 $ 1,816 212.64 $ 23.75% 32.19% 347.84 $ Police Sergeant PSO - Police Management 157,872 $ 97.17% 1,300 $ 312,581 $ 1,816 172.13 $ 23.75% 32.19% 281.57 $ Evidence Technician POA - Police Officer Association 128,362 $ 53.66% 500 $ 197,739 $ 1,703 116.15 $ 23.75% 32.19% 190.00 $ Lead Property and Evidence Technician POA - Police Officer Association 97,552 $ 53.66% 500 $ 150,397 $ 1,703 88.34 $ 23.75% 32.19% 144.51 $ Police Officer POA - Police Officer Association 131,040 $ 97.17% 1,000 $ 259,376 $ 1,816 142.83 $ 23.75% 32.19% 233.64 $ Property and Evidence Technician POA - Police Officer Association 88,894 $ 53.66% 500 $ 137,093 $ 1,703 80.52 $ 23.75% 32.19% 131.73 $ 8004 - Police Support ServicesCommunications Supervisor PSO - Police Management 119,184 $ 53.66% 1,300 $ 184,436 $ 1,703 108.33 $ 23.75% 0.00% 134.06 $ Police Lieutenant PSO - Police Management 195,182 $ 97.17% 1,300 $ 386,146 $ 1,816 212.64 $ 23.75% 0.00% 263.14 $ Police Records Supervisor PSO - Police Management 99,554 $ 53.66% 1,300 $ 154,273 $ 1,703 90.62 $ 23.75% 0.00% 112.14 $ Communications Technician POA - Police Officer Association 98,046 $ 53.66% 500 $ 151,156 $ 1,703 88.78 $ 23.75% 0.00% 109.87 $ Lead Police Records Clerk POA - Police Officer Association 88,894 $ 53.66% 500 $ 137,093 $ 1,703 80.52 $ 23.75% 0.00% 99.65 $ Police Records Clerk I POA - Police Officer Association 72,124 $ 53.66% 500 $ 111,325 $ 1,703 65.39 $ 23.75% 0.00% 80.92 $ Police Records Clerk II POA - Police Officer Association 79,898 $ 53.66% 500 $ 123,270 $ 1,703 72.41 $ 23.75% 0.00% 89.60 $ 8005 - Neighborhood ServicesPolice Public Affairs Manager MME - Management Employee 120,198 $ 53.66% - $ 184,695 $ 1,703 108.48 $ 23.75% 0.00% 134.25 $ 8006 - Traffic SafetyPolice Sergeant PSO - Police Management 157,872 $ 97.17% 1,300 $ 312,581 $ 1,816 172.13 $ 23.75% 32.19% 281.57 $ Police Officer POA - Police Officer Association 131,040 $ 97.17% 1,000 $ 259,376 $ 1,816 142.83 $ 23.75% 32.19% 233.64 $ Leave Benefits Police Sworn Leave Benefits Police Nonsworn Amount PercentTotal Days (2,080 hours) 260 Total Days (2,080 hours) 260 Citywide Indirect Costs 5,067,884 23.75%Less Vacation Days (14) Less Vacation Days (14)Less Holidays Less Holidays (13) (13) Program CostsLess Sick Days (@ 50% of accrual) (6) Less Sick Days (@ 50% of accrual) (6) Direct CostsProductive Days 227 Productive Days 227 Patrol 11,984,965Productive Hours 1,816 Productive Hours 1,816 Traffic Safety 989,039Total Productive Hours (8 hours/day) 1,816 Less Breaks (30 minutes daily) (114) Investigation 2,885,594 Total Productive Hours (8 hours/day) 1,703 Neighborhood Services 282,511 Paid Benefit Rate Police Sworn Animal RegulationRetirement 84.82% Paid Benefit Rate Police Nonsworn Total Direct Costs 16,142,109 Medicare 1.45% Retirement 38.85% Indirect CostsUnemployment 0.08% Medicare 1.45% Administration 2,152,330Group Insurance 10.82% Unemployment 0.08% Animal ControlTotal Paid Benefits Rate 97.17% Group Insurance 13.27% Support Services 3,123,544 Total Paid Benefits Rate 53.66% Fire Dispatch * (79,820) *All Salaries are presented at top of range Total Indirect Costs 5,196,054 32.2%**Indirect costs are not allocated to support positions Total Program Costs 21,338,163 *one Public Safety Dispatch position is allocated to Fire Indirect Cost Rate

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PUBLIC WORKS LABOR RATES
FY 2024-25
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate 5001 - Public Works AdministrationDeputy Director of Public Works City Engineer MME - Management Employee 177,710 $ 53.66% 273,067 $ 1,703 160.39 $ 25.14% 0.00% 200.72 $ Deputy Director of Public Works Maintenance Operations MME - Management Employee 169,234 $ 53.66% 260,043 $ 1,703 152.74 $ 25.14% 0.00% 191.15 $ Director of Public Works MME - Management Employee 215,878 $ 53.66% 331,715 $ 1,703 194.84 $ 25.14% 0.00% 243.83 $ Maintenance Supervisor MME - Management Employee 100,880 $ 53.66% 155,011 $ 1,703 91.05 $ 25.14% 0.00% 113.94 $ Senior Business Analyst MME - Management Employee 111,280 $ 53.66% 170,991 $ 1,703 100.44 $ 25.14% 0.00% 125.69 $ Administrative Assistant II CEA - City Employees' Association 60,372 $ 53.66% 92,767 $ 1,703 54.49 $ 25.14% 0.00% 68.19 $ Maintenance Contract Coordinator CEA - City Employees' Association 82,420 $ 53.66% 126,645 $ 1,703 74.39 $ 25.14% 0.00% 93.09 $ 5002 - Parks MaintenanceParks Maintenance Supervisor MME - Management Employee 100,880 $ 53.66% 155,011 $ 1,703 91.05 $ 36.87% 7.17% 133.55 $ Beautification Gardener CEA - City Employees' Association 76,206 $ 53.66% 117,097 $ 1,703 68.78 $ 36.87% 7.17% 100.88 $ Parks Crew Coordinator CEA - City Employees' Association 84,604 $ 53.66% 130,001 $ 1,703 76.36 $ 36.87% 7.17% 112.00 $ Parks Maintenance Specialist CEA - City Employees' Association 76,154 $ 53.66% 117,017 $ 1,703 68.73 $ 36.87% 7.17% 100.81 $ 5003 - Swim Center MaintenanceFacilities Maintenance Technician CEA - City Employees' Association 81,848 $ 53.66% 125,766 $ 1,703 73.87 $ 36.87% 7.17% 108.35 $ 5004 - Urban Forest ServicesUrban Forester Supervisor City Arborist MME - Management Employee 100,880 $ 53.66% 155,011 $ 1,703 91.05 $ 36.87% 7.17% 133.55 $ Urban Forester CEA - City Employees' Association 81,848 $ 53.66% 125,766 $ 1,703 73.87 $ 36.87% 7.17% 108.35 $ 5005 - Facilities MaintenanceFacilities Maintenance Supervisor MME - Management Employee 100,880 $ 53.66% 155,011 $ 1,703 91.05 $ 25.14% 0.00% 113.94 $ Facilities Maintenance Technician CEA - City Employees' Association 81,848 $ 53.66% 125,766 $ 1,703 73.87 $ 25.14% 0.00% 92.45 $ 5006 - Streets & Sidewalk MaintenanceStreets Maintenance Supervisor MME - Management Employee 100,880 $ 53.66% 155,011 $ 1,703 91.05 $ 36.87% 7.17% 133.55 $ Maintenance Crew Coordinator CEA - City Employees' Association 82,420 $ 53.66% 126,645 $ 1,703 74.39 $ 36.87% 7.17% 109.11 $ Maintenance Worker I CEA - City Employees' Association 60,372 $ 53.66% 92,767 $ 1,703 54.49 $ 36.87% 7.17% 79.92 $ Maintenance Worker II CEA - City Employees' Association 63,544 $ 53.66% 97,641 $ 1,703 57.35 $ 36.87% 7.17% 84.12 $ Streets Crew Coordinator CEA - City Employees' Association 84,604 $ 53.66% 130,001 $ 1,703 76.36 $ 36.87% 7.17% 112.00 $ Streets Maintenance Operator CEA - City Employees' Association 76,154 $ 53.66% 117,017 $ 1,703 68.73 $ 36.87% 7.17% 100.81 $ 5007 - Traffic Signals & LightingSignal and Street Lighting Technician CEA - City Employees' Association 86,788 $ 53.66% 133,357 $ 1,703 78.33 $ 36.87% 7.17% 114.89 $ 5008 - FleetFleet Maintenance Supervisor MME - Management Employee 100,880 $ 53.66% 155,011 $ 1,703 91.05 $ 25.14% 0.00% 113.94 $ Fleet Services Specialist CEA - City Employees' Association 65,208 $ 53.66% 100,198 $ 1,703 58.85 $ 25.14% 0.00% 73.65 $ Heavy Equipment Mechanic CEA - City Employees' Association 76,206 $ 53.66% 117,097 $ 1,703 68.78 $ 25.14% 0.00% 86.07 $ 5009 - CIP Project EngineeringCapital Improvement Program Administrative Manager MME - Management Employee 126,204 $ 53.66% 193,923 $ 1,703 113.91 $ 25.14% 0.00% 142.55 $ Construction Engineering Manager MME - Management Employee 139,256 $ 53.66% 213,979 $ 1,703 125.69 $ 25.14% 0.00% 157.29 $ Senior Civil Engineer MME - Management Employee 126,204 $ 53.66% 193,923 $ 1,703 113.91 $ 25.14% 0.00% 142.55 $ Supervising Civil Engineer MME - Management Employee 139,256 $ 53.66% 213,979 $ 1,703 125.69 $ 25.14% 0.00% 157.29 $ Administrative Assistant III CEA - City Employees' Association 65,208 $ 53.66% 100,198 $ 1,703 58.85 $ 25.14% 0.00% 73.65 $ Capital Projects Manager II CEA - City Employees' Association 98,852 $ 53.66% 151,895 $ 1,703 89.22 $ 25.14% 0.00% 111.65 $ Capital Projects Manager III CEA - City Employees' Association 106,834 $ 53.66% 164,160 $ 1,703 96.42 $ 25.14% 0.00% 120.67 $ Engineer I CEA - City Employees' Association 93,834 $ 53.66% 144,184 $ 1,703 84.69 $ 25.14% 0.00% 105.98 $ Engineer II CEA - City Employees' Association 104,130 $ 53.66% 160,005 $ 1,703 93.98 $ 25.14% 0.00% 117.61 $ Engineer III CEA - City Employees' Association 112,528 $ 53.66% 172,909 $ 1,703 101.56 $ 25.14% 0.00% 127.10 $ Engineering Inspector III CEA - City Employees' Association 104,130 $ 53.66% 160,005 $ 1,703 93.98 $ 25.14% 0.00% 117.61 $ Engineering Inspector IV CEA - City Employees' Association 112,528 $ 53.66% 172,909 $ 1,703 101.56 $ 25.14% 0.00% 127.10 $ Engineering Technician III CEA - City Employees' Association 82,420 $ 53.66% 126,645 $ 1,703 74.39 $ 25.14% 0.00% 93.09 $ Indirect Cost Rate

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PUBLIC WORKS LABOR RATES
FY 2024-25
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate Indirect Cost Rate
5010 - Transportation Planning & EngineeringActive Transportation Manager MME - Management Employee 120,198 $ 53.66% 184,695 $ 1,703 108.48 $ 25.14% 0.00% 135.76 $ Transportation Manager MME - Management Employee 139,256 $ 53.66% 213,979 $ 1,703 125.69 $ 25.14% 0.00% 157.29 $ Transportation Planner Engineer II CEA - City Employees' Association 104,130 $ 53.66% 160,005 $ 1,703 93.98 $ 25.14% 0.00% 117.61 $ Transportation Planner Engineer III CEA - City Employees' Association 112,528 $ 53.66% 172,909 $ 1,703 101.56 $ 25.14% 0.00% 127.10 $ 5101 - Parking AdministrationParking Enforcement Supervisor MME - Management Employee 100,880 $ 53.66% 155,011 $ 1,703 91.05 $ 36.87% 7.17% 133.55 $ Parking Operations Supervisor MME - Management Employee 100,880 $ 53.66% 155,011 $ 1,703 91.05 $ 36.87% 7.17% 133.55 $ Parking Program Manager MME - Management Employee 126,204 $ 53.66% 193,923 $ 1,703 113.91 $ 36.87% 7.17% 167.07 $ Administrative Assistant I CEA - City Employees' Association 57,304 $ 53.66% 88,053 $ 1,703 51.72 $ 36.87% 7.17% 75.86 $ Administrative Assistant II CEA - City Employees' Association 60,372 $ 53.66% 92,767 $ 1,703 54.49 $ 36.87% 7.17% 79.92 $ Parking Enforcement Officer I CEA - City Employees' Association 65,208 $ 53.66% 100,198 $ 1,703 58.85 $ 36.87% 7.17% 86.32 $ Parking Enforcement Officer II CEA - City Employees' Association 70,512 $ 53.66% 108,348 $ 1,703 63.64 $ 36.87% 7.17% 93.34 $ Maintenance Worker I CEA - City Employees' Association 60,372 $ 53.66% 92,767 $ 1,703 54.49 $ 36.87% 7.17% 79.92 $ Maintenance Worker II CEA - City Employees' Association 63,544 $ 53.66% 97,641 $ 1,703 57.35 $ 36.87% 7.17% 84.12 $ Parking Coordinator CEA - City Employees' Association 76,206 $ 53.66% 117,097 $ 1,703 68.78 $ 36.87% 7.17% 100.88 $ Parking Meter Repair Worker CEA - City Employees' Association 68,718 $ 53.66% 105,591 $ 1,703 62.02 $ 36.87% 7.17% 90.97 $ 5201 - Transit Operations & MaintenanceDeputy Director of Public Works Mobility Services MME - Management Employee 169,234 $ 53.66% 260,043 $ 1,703 152.74 $ 36.87% 7.17% 224.03 $ Mobility Services Business Manager MME - Management Employee 126,204 $ 53.66% 193,923 $ 1,703 113.91 $ 36.87% 7.17% 167.07 $ Transit Coordinator CEA - City Employees' Association 70,512 $ 53.66% 108,348 $ 1,703 63.64 $ 36.87% 7.17% 93.34 $ Leave Benefits Amount PercentTotal Days (2,080 hours) 260 Citywide Indirect Costs 4,738,356 36.87%Less Vacation Days (14) Program Direct Costs 12,852,889Less Holidays (13) Program Indirect Costs - PW Admin 7.17%Less Sick Days (@ 50% of accrual) (6)Productive Days 227Productive Hours 1,816Less Breaks (30 minutes daily) (114)Total Productive Hours (8 hours/day) 1,703Paid Benefit RateRetirement 38.85%Medicare 1.45%Unemployment 0.08%Group Insurance 13.27%Total Paid Benefits Rate 53.66%*All Salaries are presented at top of range**Program indirect costs are allocated as part of the citywide rate

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UTILITIES LABOR RATES
FY 2024-25
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate 5301 - StormwaterStreets Maintenance Operator CEA - City Employees' Association 76,154 $ 53.66% 117,017 $ 1,703 68.73 $ 36.87% 7.17% 100.81 $ Sweeper Operator CEA - City Employees' Association 67,002 $ 53.66% 102,954 $ 1,703 60.47 $ 36.87% 7.17% 88.70 $ Wastewater Collection System Operator CEA - City Employees' Association 93,600 $ 53.66% 143,824 $ 1,703 84.48 $ 36.87% 7.17% 123.91 $ 6001 - Utilities Administration & EngineeringBusiness Manager MME - Management Employee 126,204 $ 53.66% 193,923 $ 1,703 113.91 $ 21.34% 0.00% 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 $ Deputy Director of Utilities Water MME - Management Employee 169,234 $ 53.66% 260,043 $ 1,703 152.74 $ 21.34% 0.00% 185.33 $ Director of Utilities MME - Management Employee 215,878 $ 53.66% 331,715 $ 1,703 194.84 $ 21.34% 0.00% 236.41 $ Financial Analyst MME - Management Employee 100,880 $ 53.66% 155,011 $ 1,703 91.05 $ 21.34% 0.00% 110.47 $ Safety Manager MME - Management Employee 114,556 $ 53.66% 176,025 $ 1,703 103.39 $ 21.34% 0.00% 125.45 $ Utilities Engineer MME - Management Employee 126,204 $ 53.66% 193,923 $ 1,703 113.91 $ 21.34% 0.00% 138.21 $ Utilities Special Projects Manager MME - Management Employee 126,204 $ 53.66% 193,923 $ 1,703 113.91 $ 21.34% 0.00% 138.21 $ Administrative Assistant II CEA - City Employees' Association 60,372 $ 53.66% 92,767 $ 1,703 54.49 $ 21.34% 0.00% 66.11 $ Engineering Technician II CEA - City Employees' Association 72,358 $ 53.66% 111,184 $ 1,703 65.31 $ 21.34% 0.00% 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 $ Supervising Utility Billing Assistant CEA - City Employees' Association 70,512 $ 53.66% 108,348 $ 1,703 63.64 $ 21.34% 0.00% 77.22 $ Utility Billing Assistant CEA - City Employees' Association 60,372 $ 53.66% 92,767 $ 1,703 54.49 $ 21.34% 0.00% 66.11 $ 6003 - Water TreatmentWater Treatment Plant Supervisor MME - Management Employee 139,256 $ 53.66% 213,979 $ 1,703 125.69 $ 21.34% 0.00% 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 $ 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 $ Water Treatment Plant Operator CEA - City Employees' Association 106,756 $ 53.66% 164,040 $ 1,703 96.35 $ 21.34% 0.00% 116.91 $ 6004 - Water DistributionWater Distribution System Supervisor MME - Management Employee 126,204 $ 53.66% 193,923 $ 1,703 113.91 $ 21.34% 0.00% 138.21 $ Underground Utilities Locator CEA - City Employees' Association 72,358 $ 53.66% 111,184 $ 1,703 65.31 $ 21.34% 0.00% 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 $ Water Distribution System Operator CEA - City Employees' Association 93,600 $ 53.66% 143,824 $ 1,703 84.48 $ 21.34% 0.00% 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 $ Recycled Water Specialist CEA - City Employees' Association 98,852 $ 53.66% 151,895 $ 1,703 89.22 $ 21.34% 0.00% 108.25 $ Water Conservation Specialist CEA - City Employees' Association 98,852 $ 53.66% 151,895 $ 1,703 89.22 $ 21.34% 0.00% 108.25 $ Water Resources Technician CEA - City Employees' Association 84,604 $ 53.66% 130,001 $ 1,703 76.36 $ 21.34% 0.00% 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 $ Stormwater Program Manager MME - Management Employee 126,204 $ 53.66% 193,923 $ 1,703 113.91 $ 21.34% 0.00% 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 $ Wastewater Collection System Operator CEA - City Employees' Association 93,600 $ 53.66% 143,824 $ 1,703 84.48 $ 21.34% 0.00% 102.50 $ Indirect Cost Rate

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UTILITIES LABOR RATES
FY 2024-25
Position Bargaining Group Regular Annual Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate Indirect Cost Rate
6103 - Environmental ComplianceEnvironmental Programs Manager MME - Management Employee 126,204 $ 53.66% 193,923 $ 1,703 113.91 $ 21.34% 0.00% 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 $ 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 $ 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 $ 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 $ 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 $ 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 $ 6106 - Water Quality LabLaboratory Manager MME - Management Employee 126,204 $ 53.66% 193,923 $ 1,703 113.91 $ 21.34% 0.00% 138.21 $ Laboratory Analyst CEA - City Employees' Association 102,960 $ 53.66% 158,207 $ 1,703 92.93 $ 21.34% 0.00% 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 $ 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 $ 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 $ Water Supply Operator CEA - City Employees' Association 93,600 $ 53.66% 143,824 $ 1,703 84.48 $ 20.44% 0.00% 101.75 $ Leave Benefits Amount PercentTotal Days (2,080 hours) 260 Water 1,559,425Less Vacation Days (14) Sewer 1,838,634 Less Holidays (13) Whale Rock 252,099 Less Sick Days (@ 50% of accrual) (6) Total Indirect Costs 3,650,158 21.34%Productive Days 227Productive Hours 1,816 Program CostsLess Breaks (30 minutes daily) (114) Direct CostsTotal Productive Hours (8 hours/day) 1,703 Water 7,679,816 Sewer 8,195,482
Paid Benefit Rate Whale Rock 1,233,383Retirement 38.85% Total Direct Costs 17,108,681Medicare 1.45%Unemployment 0.08%Group Insurance 13.27%Total Paid Benefits Rate 53.66%*All Salaries are presented at top of range**Indirect costs are not allocated to support positions

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Item 6c
Department: Finance
Cost Center: 2005
For Agenda of: 5/21/2024
Placement: Consent
Estimated Time: N/A
FROM: Emily Jackson, Finance Director
Prepared By: Traci Kawaguchi, Accountant
SUBJECT: 2024-25 CENTRAL SERVICES COST ALLOCATION PLAN

RECOMMENDATION
Adopt the 2024-25 Central Services Cost Allocation Plan including the Cost of Services Allocation and Labor Rates.

POLICY CONTEXT
The annual cost allocation plan informs the City of the true total cost of delivering services through the various support departments and programs. This forms the base for policies related to cost recovery goals which rely on understanding total cost, including reimbursement transfers from enterprise funds to the General Fund for services received by General Fund departments and labor rates used to charge outside parties for employee’s activities, such as for grants or damage to City property.

DISCUSSION
Background
Consistent with governmental best practices, the City annually prepares a formal Central Services Cost Allocation Plan (CAP). One of the primary uses of the CAP is to quantify, in dollars, the relationship between administrative and support services contained within the General Fund and the operations programs they support throughout the organization.

As such, the CAP provides reimbursement for those services from the four enterprise funds and the Whale Rock fund to the General Fund. The CAP also serves to determine the appropriate amount of administrative and support costs that may be charged to federal and state grants and provides the base for the labor rates used for cost recovery charges, such as when a private party causes damage to City property.

The CAP is prepared by a consultant that specializes in preparing such plans, using actual operating expenses from the last audited year and the resulting cost allocations are programmed into the City's budget two years later. Basing the CAP on the audited financials allows the City to avoid the need to recalculate and true-up the allocations at a later date and ensures that the allocation is based on actual costs and not budget assumptions. The CAP presented to Council for consideration is based on audited financials for FY 2022-23 and will be applied in FY 2024-25.

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Item 6c
Two Cost Allocation Plan Documents Required
There are two CAP documents presented for review and approval. The first is a full cost plan which considers all administrative and support costs that are allocated across all programs (Attachment A). The second CAP is the “2 Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards” (2 CFR 200) (Attachment B). The purpose of 2 CFR 200 is to streamline the Federal government's guidance on administrative requirements, costs principles, and audit requirements to focus Federal resources more effectively on improving performance and outcomes while ensuring the financial integrity of taxpayer dollars in partnership with non-Federal stakeholders. The 2 CFR 200 is used to determine the cost that can be allocated to federal grant programs. Upon approval by the City Council, the 2 CFR 200 certification will be signed by the Director of Finance/City Treasurer.

Cost Allocation to Enterprise Funds
Since internal services are supported exclusively by the General Fund but equally provided to the City’s four enterprise funds and Whale Rock fund, the CAP establishes the cost for services and reimbursement from the enterprise funds. The table below shows the cost as applicable for the Water, Sewer, Parking, Transit, and Whale Rock funds. Table 1 below summarizes the calculated amounts to be reimbursed to the General Fund from the City’s four enterprise funds and the Whale Rock fund in FY 2023-24 compared to FY 2022-23
Table 1
ID Fund 2023-24
Allocation*
2024-25
Allocation** Change
Reimbursement Transfer (Full Cost Allocation Plan)
1 Water Enterprise $ 1,751,033 $ 1,559,425 ($ 191,608)
2 Sewer Enterprise $ 1,911,466 $ 1,838,634 ($ 72,832)
3 Parking Enterprise $ 1,019,047 $ 1,256,841 $ 237,794
4 Whale Rock $ 274,375 $ 252,099 ($ 22,276)
5 Transit Enterprise $ 463,493 $ 460,609 ($ 2,884)
6 Total $ 5,419,414 $ 5,367,608 ($ 51,806)
* Fiscal Year 2023-24 allocations are based on 2021-22 actuals ** Fiscal Year 2024-25 allocations are based on 2022-23 actuals The methodology used to calculate and allocate shares of costs through the Cost Allocation Plan is consistent with that used in prior years. Costs are allocated on a basis that is directly related to the level of services being provided by the General Fund to the City’s five enterprise fund services. Examples of the various methodologies for calculating costs include, but are not limited to:
 Use of and cleaning of buildings is calculated based upon the total square footage of a building occupied by a department.
 Accounts payable support provided by the Finance Department is based upon the number of accounts payable transactions.
 Council agenda support provided by the City Clerk is based upon a count of Council agenda items submitted by a department/fund.
 Server support provided by Information Technology is based upon the number of physical and virtual servers or appliances within a department or fund.

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Item 6c
 Support provided by Risk Management is based upon the number of full-time equivalent (FTE) employees within a department/fund.

The allocations based on share of cost for each enterprise fund and the Whale Rock fund are increasing overall due to the increased cost of doing business.

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

Cost of Services Analysis
In addition to the Cost Allocation Plan, the City has also prepared a Cost-of-Service analysis, (Attachment D) which establishes the annual cost of providing the Water, Sewer, and Parking Enterprise Funds with access to and use of the City's rights-of-way and property, as well as the cost of providing police and fire protection for the Water and Sewer Fund programs and assets.

As part of the Cost-of-Service fee analysis that was prepared, enterprise facilities that are not within the City limits (Water Treatment Plant) were excluded from consideration of public safety costs, as provision of police and fire protection for those facilities is provided by the County Sheriff and CalFIRE. For FY 2024-25, the total Cost-of-Service transfer to the General Fund will amount to $2,839,608, as shown in Table 2.

The Parking Enterprise Fund is allocated a share of any right-of-way maintenance that occurs in the downtown core area. In FY 2023-24, there were no specifically identified costs associated with the area, although the prior two annual calculations included allocations to the Parking Fund. This amount can vary from year to year, based on maintenance needs.

Table 2
ID 2023-24* 2024-25** Change
Water Enterprise
1 Public Safety $ 202,186 $ 171,448 ($ 30,738)
2 Right-of-Way Maintenance $ 872,924 $ 1,216,544 $ 343,620 3 Total $ 1,075,111 $ 1,387,992 $ 312,882
Sewer Enterprise
4 Public Safety $ 516,287 $ 508,953 ($ 7,334)
5 Right-of-Way Maintenance $ 676,402 $ 942,663 $ 266,261 6 Total $ 1,192,689 $ 1,451,616 $ 258,927
Parking Enterprise
7 Public Safety $ 0 $ 0 $ 0
8 Right-of-Way Maintenance $133,000 $ 0 ($ 133,000)
9 Total $133,000 $ 0 ($ 133,000)
10 11 All Funds Public Safety $718,473 $ 680,401 ($ 38,072) 12 All Funds Right-of Way Maintenance $1,682,327 $ 2,159,207 $ 476,881 13 Total All Funds $2,400,800 $ 2,839,608 $ 438,809
* Fiscal Year 2023-24 allocations are based on 2021-22 actuals ** Fiscal Year 2024-25 allocations are based on 2022-23 actuals

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Item 6c
Previous Council or Advisory Body Action
The City Council annually adopts the Central Services Cost Allocation Plan including the Cost of Services Allocation and Labor Rates.

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

CONCURRENCE
The Public Works and Utilities Departments have reviewed the CAP and Cost of Service charges and concur with the recommendations contained within this report.

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

FISCAL IMPACT
Budgeted: Yes Budget Year: 2024-25
Funding Identified: Yes
Fiscal Analysis:

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

Total $0 $ $ $
There are no fiscal impacts directly associated with the adoption of this item. Adoption of the FY 2024-25 Cost Allocation Plan, Cost of Services Allocation, and Labor Rates supports the development of the FY 2024-25 budget by identifying the true total cost of providing services within the City’s Enterprise Funds. The FY 2024-25 Central Services Full Cost Allocation Plan results in a total cost recovery of $8,207,216 to the General Fund, including the Cost of Services reimbursement as outlined in Attachment D. This amount has been incorporated into the long-term forecast for the General Fund and the applicable transfers will be included in the recommended budget for FY 2024-25 in the 2023-25 Financial Plan.

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Item 6c

ALTERNATIVES
Do not approve the 2024-25 Central Services Full Cost Allocation Plan. This is not recommended as the General Fund would bear the full costs for various programs, contracts, and agreements provided on behalf of the City’s enterprise funds and the Whale Rock Fund.

ATTACHMENTS
A – Central Services Cost Allocation Plan FY 2022-23
B – 2CFR 200 Cost Allocation Plan FY 2022-23
C – Labor Rates FY 2024-25
D – Cost of Services FY 2024-25

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CITY OF SAN LUIS OBISPO, CA

CENTRAL SERVICE

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

Page 41 of 924 ends

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

COST ALLOCATION METHODOLOGY

INTRODUCTION
The Central Service Cost Allocation Plan was prepared using a consistent approach and treatment of direct or indirect costs; in no case have costs charged as direct costs to programs been included as indirect costs. Actual expenditure information was obtained from the financial statements for the year ended June 30, 2023. Statistics used to allocate costs were taken from FY2023 data by performing one hundred percent counts, or in some cases, conducting a representative sample period count.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

COST ALLOCATION METHODOLOGY
FORMAT (Continued)

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

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

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

INTERVIEWS
Through discussions and review with Departmental staff, Mahoney & Associates Consulting, LLC established functions performed by central service departments and costs associated with each function.

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Table of Contents
Schedule TOC.001
2023
Schedule Page
Summary ReportsAllocated Costs by Department A 1Summary of Allocated Costs C 10Detail of Allocated Costs D 13Summary of Allocation Basis E 22Building ChargeNarrative 1.01Costs to be Allocated 1.02 27Costs by Function 1.03 28Detail Allocation - City Hall 1.04 29Detail Allocation - 919 Palm 1.05 30Detail Allocation - Corporation Yard 1.06 31Allocation Summary 1.07 32City CouncilNarrative 2.01Costs to be Allocated 2.02 34Costs by Function 2.03 35Detail Allocation - City Council 2.04 36Allocation Summary 2.05 37Office of DEINarrative 3.01Costs to be Allocated 3.02 39Costs by Function 3.03 40Detail Allocation - Office of DEI 3.04 41Allocation Summary 3.05 43City AdministrationNarrative 4.01Costs to be Allocated 4.02 46Costs by Function 4.03 47Detail Allocation - Citywide Administration 4.04 48Detail Allocation - Netwok Services & Info Services 4.05 51Detail Allocation - Economic Development 4.06 52Detail Allocation - Natural Resource Planning 4.07 53Allocation Summary 4.08 54Community Services GroupNarrative 5.01Costs to be Allocated 5.02 57

Page 46 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Table of Contents
Schedule TOC.002
2023
Schedule Page
Costs by Function 5.03 58Detail Allocation - Project Supervision 5.04 59Detail Allocation - Direct Costs 5.05 60Allocation Summary 5.06 61City AttorneyNarrative 6.01Costs to be Allocated 6.02 63Costs by Function 6.03 64Detail Allocation - City Attorney 6.04 65Allocation Summary 6.05 68City ClerkNarrative 7.01Costs to be Allocated 7.02 71Costs by Function 7.03 72Detail Allocation - City Clerk Services 7.04 73Detail Allocation - Public Counter/Main City Phone 7.05 74Allocation Summary 7.06 76Finance Narrative 8.01Costs to be Allocated 8.02 79Costs by Function 8.03 80Detail Allocation - Accounts Payable 8.04 82Detail Allocation - Payroll 8.05 85Detail Allocation - Purchasing 8.06 87Detail Allocation - General Finance 8.07 90Detail Allocation - Utility Billing 8.08 93Detail Allocation - Cashier 8.09 94Detail Allocation - Budget 8.10 95Allocation Summary 8.11 98Network ServicesNarrative 9.01Costs to be Allocated 9.02 102Costs by Function 9.03 103Detail Allocation - Network Services & Desktop Support 9.04 105Detail Allocation - Enterprise Apps 9.05 107Detail Allocation - MDC Support 9.06 109Detail Allocation - Tablet Support 9.07 110Detail Allocation - Server Support 9.08 112Detail Allocation - Network Support 9.09 114Detail Allocation - Radios 9.10 116Detail Allocation - Telemetry 9.11 117

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Table of Contents
Schedule TOC.003
2023
Schedule Page
Detail Allocation - Cellular Data Services 9.12 118Detail Allocation - Telephones 9.13 120Detail Allocation - Cuesta 9.14 122Detail Allocation - South Hills 9.15 123Detail Allocation - Tassajara 9.16 124Detail Allocation - Direct Dept Exp 9.17 125Allocation Summary 9.18 126Information ServicesNarrative 10.01Costs to be Allocated 10.02 131Costs by Function 10.03 132Detail Allocation - Information Services 10.04 133Detail Allocation - Enterprise Apps 10.05 134Allocation Summary 10.06 136Finance Support ServicesNarrative 11.01Costs to be Allocated 11.02 139Costs by Function 11.03 140Detail Allocation - General Support Services 11.04 141Allocation Summary 11.05 144Finance Non DepartmentalNarrative 12.01Costs to be Allocated 12.02 147Costs by Function 12.03 148Detail Allocation - Non Departmental 12.04 149Allocation Summary 12.05 152Human ResourcesNarrative 13.01Costs to be Allocated 13.02 155Costs by Function 13.03 156Detail Allocation - Human Resources 13.04 157Detail Allocation - Other Direct Exp 13.05 159Detail Allocation - Tiution Reimbursement 13.06 160Allocation Summary 13.07 161Wellness ProgramNarrative 14.01Costs to be Allocated 14.02 164Costs by Function 14.03 165Detail Allocation - Wellness Program 14.04 166

Page 48 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Table of Contents
Schedule TOC.004
2023
Schedule Page
Allocation Summary 14.05 168Public Works AdministrationNarrative 15.01Costs to be Allocated 15.02 171Costs by Function 15.03 172Detail Allocation - Deputy Director/City Engineer 15.04 173Detail Allocation - Director 15.05 174Detail Allocation - Enterprise Funds 15.06 175Allocation Summary 15.07 176Facilities MaintenanceNarrative 16.01Costs to be Allocated 16.02 178Costs by Function 16.03 179Detail Allocation - Utilities/Janitorial - City Hall 16.04 181Detail Allocation - Utilities/Janitorial - 919 Palm Street 16.05 182Detail Allocation - Utilities - Corp Yard 16.06 183Detail Allocation - Janitorial - Corp Yard 16.07 184Detail Allocation - Utilities - Other 16.08 185Detail Allocation - Janitorial - Other 16.09 186Detail Allocation - Parking Facility Maintenance 16.10 187Detail Allocation - Utility Fund Facilities Maintenance 16.11 188Detail Allocation - Transit Facilities Maintenance 16.12 189Detail Allocation - Building Maintenance 16.13 190Detail Allocation - Other Direct 16.14 192Allocation Summary 16.15 193FleetNarrative 17.01Costs to be Allocated 17.02 198Costs by Function 17.03 199Detail Allocation - Fleet 17.04 200Detail Allocation - Fuel 17.05 201Allocation Summary 17.06 202CIP Project EngineeringNarrative 18.01Costs to be Allocated 18.02 204Costs by Function 18.03 205Detail Allocation - Project Engineering 18.04 206Allocation Summary 18.05 207Transportation/Plan Engineering

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Table of Contents
Schedule TOC.005
2023
Schedule Page
Narrative 19.01Costs to be Allocated 19.02 209Costs by Function 19.03 210Detail Allocation - Parking 19.04 211Detail Allocation - Transit 19.05 212Detail Allocation - Development Review 19.06 213Detail Allocation - Long Range Plan 19.07 214Allocation Summary 19.08 215Insurance ISF FundNarrative 20.01Costs to be Allocated 20.02 217Costs by Function 20.03 218Detail Allocation - Risk Management 20.04 219Detail Allocation - WComp Premiums - PS 20.05 222Detail Allocation - WC Premiums 20.06 223Detail Allocation - Liability Premiums - Direct 20.07 225Detail Allocation - Liability Premium 20.08 226Allocation Summary 20.09 228Natural Resources Protection (Utility Services)Narrative 21.01Costs to be Allocated 21.02 231Costs by Function 21.03 232Detail Allocation - Program Support 21.04 233Allocation Summary 21.05 234Eng Dev Review (Utility Services)Narrative 22.01Costs to be Allocated 22.02 236Costs by Function 22.03 237Detail Allocation - Utility Services 22.04 238Allocation Summary 22.05 239

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 1
Schedule A.001
2023
Central Service Departments Cultural
Activities
Econ Dev Nat Res
Protection
Tour/Bid Promo Comm
Promotion
Comm Dev
Admin
Commissions &
Comm
Planning Engineering
Building Charge $321 $292 $2,220 $15,166 $3,647 $3,647 City Council $46,773 Office of DEI $243 $730 $61 $1,215 $2,431 $1,215 City Administration $5,218 $124,549 $96,485 $6,321 $12,599 $222 $23,884 $13,945 Community Services Group $145,941 City Attorney $4,323 $12,822 $12,202 $5,237 $10,439 $184 $19,788 $11,553 City Clerk $154 $461 $39 $68,715 $1,536 $768 Finance $7,486 $22,338 $19,049 $9,968 $18,851 $332 $31,884 $16,467 Network Services $5,603 $20,601 $5,902 $1,013 $42,958 $1,540 $71,874 $34,153 Information Services $1,612 $4,835 $402 $312,798 $16,115 $8,058 Finance Support Services $310 $921 $876 $375 $749 $13 $1,420 $829 Finance Non Departmental $2,027 $4,729 $1,550 $2,195 $1,008 $27 $1,727 $262 Human Resources $5,251 $15,755 $1,313 $26,258 $52,516 $26,258 Wellness Program $61 $183 $15 $305 $610 $305 Public Works AdministrationFacilities Maintenance $2,577 $2,343 $17,805 $31,470 $10,455 $7,567 Fleet $5,970 $10,857 CIP Project EngineeringTransportation/Plan Engineering $301,038 $203,405 Insurance ISF Fund $19,271 $47,235 $21,608 $21,436 $263,115 $262 $39,343 $13,960 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $41,533 $228,153 $220,330 $5,902 $48,375 $998,360 $2,580 $589,125 $342,392 Proposed Costs $41,533 $228,153 $220,330 $5,902 $48,375 $998,360 $2,580 $589,125 $342,392

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 2
Schedule A.002
2023
Central Service Departments Building &
Safety
Housing
Pol/Homeless
Park Maint Swim Center
Maint
Urban Forest
Svc
Street Maint Traffic
Signals/Lights
Stormwater/Flo
od Control
Water
Resource Rec
Building Charge $10,140 $3,832 $590 $4,422 City CouncilOffice of DEI $3,768 $973 $3,160 $243 $730 $3,890 $486 $1,543 City Administration $43,385 $16,549 $53,512 $10,073 $5,089 $33,146 $8,334 $16,143 $3 Community Services GroupCity Attorney $35,943 $13,711 $44,334 $8,345 $4,215 $27,461 $6,904 $13,374 $2 City Clerk $2,381 $614 $1,997 $154 $461 $2,457 $308 $975 Finance $58,917 $24,511 $83,609 $19,445 $9,143 $53,319 $12,602 $22,480 $2 Network Services $106,722 $18,327 $90,950 $11,833 $23,251 $89,036 $29,321 $33,195 Information Services $24,979 $6,447 $20,950 $1,612 $4,835 $25,785 $3,223 $35,613 Finance Support Services $2,579 $984 $3,182 $599 $302 $1,970 $496 $959 Finance Non Departmental $5,307 $2,747 $12,287 $3,084 $872 $5,560 $1,726 $1,388 Human Resources $82,900 $21,006 $68,271 $5,251 $15,755 $84,026 $10,504 $33,348 Wellness Program $945 $244 $793 $61 $183 $976 $122 $387 Public Works Administration $185,709 $82,759 $104,850 $204,048 $96,764 $131,937 Facilities Maintenance $21,041 $122,263 $6,375 $66,352 $6,383 Fleet $28,155 $179,112 $1,597 $35,444 $305,821 $29,544 $39,541 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $85,977 $35,279 $146,589 $31,601 $15,163 $89,533 $20,990 $27,745 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $513,139 $141,392 $1,020,550 $176,657 $227,258 $997,802 $227,707 $358,628 $7 Proposed Costs $513,139 $141,392 $1,020,550 $176,657 $227,258 $997,802 $227,707 $358,628 $7

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 3
Schedule A.003
2023
Central Service Departments Solid Waste
Rec
Rec Admin Rec Facilities Youth Services Community
Services
Ranger
Program
Aquatics Golf Course Jack House
Building ChargeCity Council $8,254 Office of DEI $486 $973 $243 $1,945 $973 $1,945 $243 $973 City Administration $3,906 $12,657 $4,887 $17,763 $9,017 $11,783 $9,302 $10,857 $77 Community Services Group $35,672 $107,904 City Attorney $3,237 $10,486 $4,049 $14,716 $7,470 $9,762 $7,706 $8,994 $63 City Clerk $308 $12,605 $154 $1,229 $614 $1,229 $154 $614 Finance $5,555 $17,067 $6,044 $25,831 $14,607 $19,656 $10,192 $19,044 $260 Network Services $8,575 $24,173 $25,872 $68,193 $29,325 $45,607 $29,886 $27,259 Information Services $3,223 $25,480 $1,612 $12,892 $6,447 $12,892 $1,612 $6,447 Finance Support Services $232 $753 $290 $1,056 $536 $700 $553 $645 $4 Finance Non Departmental $261 $502 $321 $939 $904 $397 $513 $1,413 $29 Human Resources $10,504 $21,006 $5,251 $42,013 $21,006 $42,013 $5,251 $21,006 Wellness Program $122 $244 $61 $487 $244 $487 $61 $244 Public Works AdministrationFacilities Maintenance $8,995 $509,470 $8,995 $8,995 $8,995 Fleet $11,152 $80,099 $2,514 $29,214 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $7,069 $13,940 $5,347 $27,263 $17,765 $22,110 $7,171 $22,598 $283 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $79,150 $276,191 $563,601 $223,322 $117,903 $257,675 $75,158 $149,308 $716 Proposed Costs $79,150 $276,191 $563,601 $223,322 $117,903 $257,675 $75,158 $149,308 $716

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 4
Schedule A.004
2023
Central Service Departments Police Admin Patrol Investigations Police Support Svc
Neighborhood
Svcs
Traffic Safety Fire Admin Emergency
Response
Hazard
Prevention
Building ChargeCity Council $12,381 $17,883 Office of DEI $1,580 $10,939 $3,403 $4,983 $243 $973 $973 $11,182 $1,458 City Administration $32,248 $179,571 $43,235 $46,800 $4,233 $14,819 $15,895 $185,052 $14,068 Community Services GroupCity Attorney $26,717 $148,771 $35,819 $38,773 $3,507 $12,277 $13,169 $153,311 $11,655 City Clerk $18,984 $6,912 $2,151 $3,148 $154 $614 $26,594 $7,066 $922 Finance $52,869 $187,550 $49,008 $57,796 $5,146 $16,164 $24,695 $193,418 $18,016 Network Services $100,119 $414,718 $107,332 $169,710 $20,362 $35,843 $84,648 $377,204 $54,823 Information Services $111,394 $72,520 $22,562 $33,037 $1,612 $6,447 $44,316 $74,131 $9,670 Finance Support Services $1,918 $10,677 $2,571 $2,782 $252 $881 $945 $11,003 $837 Finance Non Departmental $5,538 $994 $598 $967 $228 $159 $1,264 $853 $500 Human Resources $35,635 $240,280 $75,023 $107,658 $5,251 $21,006 $21,006 $246,355 $31,510 Wellness Program $396 $2,744 $853 $1,250 $61 $244 $244 $2,805 $366 Public Works AdministrationFacilities Maintenance $26,013 $26,013 $26,013 $52,026 $26,013 $26,013 $47,249 $23,632 $23,632 Fleet $47,407 $277,212 $106,980 $12,937 $11,481 $44,004 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $1,528,647 $112,619 $37,789 $56,190 $4,453 $10,684 $981,179 $113,572 $18,508 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $2,001,846 $1,691,520 $513,337 $588,057 $82,996 $190,128 $1,280,060 $1,399,584 $185,965 Proposed Costs $2,001,846 $1,691,520 $513,337 $588,057 $82,996 $190,128 $1,280,060 $1,399,584 $185,965

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 5
Schedule A.005
2023
Central Service Departments Training
Services
Recruit
Academy
Fire Apparatus Fire Station Fac
Sup
Moble Crisis
Unit
Disaster Assist Orcutt Area
Spec Plan
FD201 Local
Sales Tax
FD202
Downtown Bid
Building ChargeCity CouncilOffice of DEI $486 $243 City Administration $1,942 $1,003 $7,495 $437 $2,406 $2,927 $1,644 $4,075 Community Services GroupCity Attorney $1,609 $832 $6,209 $362 $1,994 $2,426 $1,362 $3,376 City Clerk $308 $154 Finance $4,193 $1,966 $13,104 $2,391 $3,383 $4,019 $2,361 $746 $5,943 Network Services $237 $9,703 $1,604 $4,033 Information Services $3,223 $1,612 Finance Support Services $115 $59 $445 $26 $143 $174 $98 $242 Finance Non Departmental $755 $390 $1,281 $170 $580 $117 $639 $1,584 Human Resources $10,504 $5,251 Wellness Program $122 $61 Public Works AdministrationFacilities Maintenance $23,632 $23,632 $23,632 FleetCIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $7,171 $3,706 $16,759 $1,614 $5,508 $3,400 $6,072 $15,050 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $39,654 $7,956 $69,639 $28,632 $15,618 $48,049 $12,176 $746 $30,270 Proposed Costs $39,654 $7,956 $69,639 $28,632 $15,618 $48,049 $12,176 $746 $30,270

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 6
Schedule A.006
2023
Central Service Departments FD205 CDBG FD206 Law
Enforc Grant
FD208 Tourism
Bid
FD209 CASP
Certify
FD212 SL
Ranch CFD
FD213 Avila
Ranch CFE
FD401 Cap
Outlay
FD402 Fleet
Replace
FD403 IT
Replace
Building Charge $237 City CouncilOffice of DEI $428 City Administration $1,988 $28,534 $16 $125 $74 Community Services GroupCity Attorney $1,647 $23,639 $13 $104 $61 City Clerk $263 Finance $1,922 $42,793 $95 $223 $106 $7,107 $531 $918 Network Services $4,311 Information Services $2,813 Finance Support Services $118 $1,696 $1 $8 $4 Finance Non Departmental $117 $10,014 $6 $49 $28 Human Resources $9,193 Wellness Program $106 Public Works AdministrationFacilities Maintenance $1,897 FleetCIP Project Engineering $125,953 Transportation/Plan EngineeringInsurance ISF Fund $1,118 $99,180 $58 $464 $273 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal $6,910 $225,104 $189 $973 $546 $133,060 $531 $918 Proposed Costs $6,910 $225,104 $189 $973 $546 $133,060 $531 $918

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 7
Schedule A.007
2023
Central Service Departments FD404 Major
Fac Rep
FD406 PS
Equip Replace
FD504 LOVR
Impact Fee
FD505
Affordable
Housing
FD507 Trans
Impact
FD601 Water FD602 Sewer FD611 Parking FD621 Transit
Building Charge $2,211 $2,211 $534 City Council $9,629 $13,756 $6,879 $6,877 Office of DEI $8,239 $8,178 $3,943 $486 City Administration $6,634 $1,717 $25,469 $115,068 $122,794 $48,744 $17,535 Community Services Group $65,038 $65,069 $78,833 $44,344 City Attorney $5,495 $1,423 $21,104 $95,331 $101,732 $40,384 $14,527 City Clerk $19,194 $25,151 $12,485 $10,299 Finance $452 $9,792 $2,466 $36,477 $646 $218,477 $234,258 $94,644 $30,066 Network Services $239,154 $254,679 $157,234 $70,164 Information Services $110,131 $102,987 $45,769 $6,197 Finance Support Services $395 $102 $1,517 $6,842 $7,301 $2,899 $1,042 Finance Non Departmental $2,578 $668 $9,897 $15,199 $18,799 $9,101 $5,672 Human Resources $178,727 $177,415 $85,182 $10,504 Wellness Program $2,067 $2,052 $989 $122 Public Works Administration $174,422 $59,440 Facilities Maintenance $58,676 $58,674 $58,915 $4,715 Fleet $162,401 $218,093 $25,716 CIP Project Engineering $81,151 $128,066 $61,381 $201,698 $229,556 $90,027 Transportation/Plan Engineering $57,463 $41,866 Insurance ISF Fund $24,497 $6,344 $94,066 $222,153 $255,795 $123,683 $58,496 Natural Resources Protection (Utility Services) ($505) ($2,020)Eng Dev Review (Utility Services) ($29,988) ($29,988)Subtotal $81,603 $49,391 $12,720 $188,530 $128,712 $1,559,425 $1,838,634 $1,256,841 $472,913 Proposed Costs $81,603 $49,391 $12,720 $188,530 $128,712 $1,559,425 $1,838,634 $1,256,841 $472,913

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 8
Schedule A.008
2023
Central Service Departments FD701 Genl
Agency
FD705 Whale
Rock
FD711
Hazardous Mat
FD712 City/SLO
PEG
FD713 SLCUSD
PEG
F715 Boysen
Rnch Cons
Esmt
All Other Subtotal Direct Billed
Building Charge $49,470 City Council $122,432 Office of DEI $996 $87,202 City Administration $18,246 $18,480 $845 $662 $1,389 $97 $1,515,973 Community Services Group $5,814 $548,615 City Attorney $15,117 $699 $548 $1,151 $81 $1,082,545 City Clerk $630 $232,956 Finance $26,247 $26,476 $1,597 $955 $1,988 $203 $119,085 $2,028,951 Network Services $59,317 $340,963 $3,351,327 Information Services $38,726 $19,233 $1,244,249 Finance Support Services $1,085 $1,099 $51 $40 $83 $5 $78,789 Finance Non Departmental $7,090 $3,312 $269 $257 $540 $38 $152,026 Human Resources $21,532 $1,898,494 Wellness Program $250 $21,872 Public Works Administration $1,039,929 Facilities Maintenance $83,371 $1,453,829 Fleet $34,592 $38,303 $1,738,146 CIP Project Engineering $8,455 $926,287 $191,654 Transportation/Plan Engineering $603,772 Insurance ISF Fund $67,380 $40,875 $2,557 $2,446 $5,130 $358 $4,930,447 Natural Resources Protection (Utility Services) ($2,525) $2,525 Eng Dev Review (Utility Services) ($59,976) $59,976 Subtotal $135,165 $252,099 $6,018 $4,908 $10,281 $782 $609,410 $23,044,810 $254,155 Proposed Costs $135,165 $252,099 $6,018 $4,908 $10,281 $782 $609,410 $23,044,810 $254,155

Page 58 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 9
Schedule A.009
2023
Central Service Departments Unallocated TotalBuilding Charge $49,470 City Council $122,432 Office of DEI $87,202 City Administration $1,515,973 Community Services Group $548,615 City Attorney $1,082,545 City Clerk $243,326 $476,282 Finance $200,638 $2,229,589 Network Services $3,351,327 Information Services $1,244,249 Finance Support Services $78,789 Finance Non Departmental $152,026 Human Resources $1,898,494 Wellness Program $21,872 Public Works Administration $1,039,929 Facilities Maintenance $1,453,829 Fleet $1,738,146 CIP Project Engineering $3,108,683 $4,226,624 Transportation/Plan Engineering $1,091,262 $1,695,034 Insurance ISF Fund $4,930,447 Natural Resources Protection (Utility Services) $983,010 $983,010 Eng Dev Review (Utility Services) $40,983 $40,983 Subtotal $5,667,902 $28,966,867 Proposed Costs $5,667,902 $28,966,867

Page 59 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Summary of Allocated Costs
Summary page 10
Schedule C.001
2023
Departments Total Expenditures Cost Adjustments Total AllocatedBuilding Charge $132,123 City Council $234,567 Office of DEI $988,355 ($979,703)City Administration $1,502,421 ($27,451)Community Services Group $703,825 ($55,000)City Attorney $1,424,496 ($219,907)City Clerk $666,756 Finance $2,376,211 ($37,308)Network Services $3,512,394 Information Services $1,357,744 ($3,763)Finance Support Services $90,179 Finance Non Departmental $283,739 ($101,709)Human Resources $2,103,351 $17,362 Wellness Program $3,201 Public Works Administration $1,402,863 ($1,111)Facilities Maintenance $1,430,582 Fleet $1,421,074 ($14,397)CIP Project Engineering $2,683,531 $191,653 Transportation/Plan Engineering $1,187,300 Insurance ISF Fund $5,710,479 Natural Resources Protection (Utility Services) $983,010 Eng Dev Review (Utility Services)Cultural Activities $41,533 Economic Development $228,153 Natural Resource Protection $220,330 Tourism and Bid Promotion $5,902 Community Promotion $48,375 Community Development Admin $998,360 Commissions & Committees $2,580 Planning $589,125 Engineering $342,392 Building and Safety $513,139 Housing Policy/Homelessness $141,392 Parks Maintenance $1,020,550 Swim Center Maintenance $176,657 Urban Forest Services $227,258 Streets Maintenance $997,802 Traffic Signals & Lighting $227,707 Stormwater and Flood Control $358,628 Water Resource Recovery $7 Solid Waste Recycling $79,150 Recreation Administration $276,191

Page 60 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Summary of Allocated Costs
Summary page 11
Schedule C.002
2023
Departments Total Expenditures Cost Adjustments Total AllocatedRecreation Facilities $563,601 Youth Services $223,322 Community Services $117,903 Ranger Program $257,675 Aquatics $75,158 Golf Course $149,308 Jack House $716 Police Administration $2,001,846 Patrol $1,691,520 Investigations $513,337 Police Support Services $588,057 Neighborhood Services $82,996 Traffic Safety $190,128 Fire Administration $1,280,060 Emergency Response $1,399,584 Hazard Prevention $185,965 Training Services $39,654 Recruit Academy $7,956 Fire Apparatus Service $69,639 Fire Station $28,632 Mobile Crisis Unit $15,618 Disaster Assistance $48,049 Orcutt Area Specific Plan $12,176 FD201 Local Sales Tax Fund $746 FD202 Downtown Bid Fund $30,270 FD205 CDBG FundFD206 Law Enforcement Grant Fund $6,910 FD208 Tourism Bid Fund $225,104 FD209 SB1186 CASP Certify Fund $189 FD212 San Luis Ranch CFD $973 FD213 Avila Ranch CFE $546 FD401 Capital Outlay Engineering $133,060 FD402 Fleet Replace $531 FD403 Info Tech Replacement Fund $918 FD404 Major Facility Replacement Fund $81,603 FD406 Public Safety Equip Replacement Fund $49,391 FD504 LOVR Impact Fee Fund $12,720 FD505 Affordable Housing Fund $188,530 FD507 Transportation Impact Fee Fund $128,712 FD601 Water Fund $1,559,425 FD602 Sewer Fund $1,838,634 FD611 Parking Fund $1,256,841 FD621Transit Fund $472,913

Page 61 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Summary of Allocated Costs
Summary page 12
Schedule C.003
2023
Departments Total Expenditures Cost Adjustments Total AllocatedFD701 General Agency Fund $135,165 FD705 Whale Rock Fund $252,099 FD711 Hazardous Mat Task Force Fund $6,018 FD712 City Of SLO PEG Fund $4,908 FD713 SLCUSD PEG Fund $10,281 FD715 Boysen Ranch Conserv Easemt Fund $782 All Other $609,410 Unallocated $5,667,902 Direct Billed $254,155 Total $30,066,078 ($1,099,211) $28,966,867

Page 62 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 13
Schedule D.001
2023
Departments Building
Charge
City Council Office of DEI City Admin Comm Svc
Group
City Attorney City Clerk Finance Network
Services
Schedule: 1.007 2.005 3.005 4.008 5.006 6.005 7.006 8.011 9.018Building Charge ($132,123) $0 $0 $0 $0 $0 $0 $0 $0 City Council $7,310 ($365,924) $99 $2,751 $0 $2,523 $654 $7,507 $29,869 Office of DEI $625 $0 ($112,107) $11,590 $0 $10,632 $131 $17,765 $6,990 City Administration $2,740 $130,688 $1,458 ($1,994,026) $0 $16,162 $149,188 $25,472 $36,570 Community Services Group $1,689 $0 $608 $10,545 ($724,907) $7,571 $327 $10,874 $11,989 City Attorney $3,316 $16,508 $1,458 $21,343 $0 ($1,420,194) $19,531 $23,643 $33,965 City Clerk $2,647 $0 $1,094 $9,990 $0 $8,276 ($798,760) $13,477 $33,782 Finance $10,333 $26,138 $3,646 $35,603 $0 $29,496 $40,275 ($2,786,360) $87,513 Network Services $5,037 $0 $2,079 $87,023 $0 $43,600 $1,313 $75,495 ($4,019,789)Information Services $1,608 $0 $2,066 $54,740 $0 $16,854 $1,305 $24,862 $67,464 Finance Support Services $0 $0 $0 $1,351 $0 $1,119 $0 $5,743 $0 Finance Non Departmental $0 $0 $0 $4,251 $0 $3,522 $0 $5,555 $0 Human Resources $0 $15,132 $2,431 $31,515 $0 $26,109 $23,518 $45,835 $59,593 Wellness Program $0 $0 $0 $48 $0 $39 $0 $132 $0 Public Works Administration $19,702 $55,026 $1,702 $21,019 $176,292 $17,414 $81,013 $26,974 $70,987 Facilities Maintenance $4,300 $0 $1,215 $21,435 $0 $17,758 $768 $65,493 $44,338 Fleet $491 $0 $1,215 $21,292 $0 $17,640 $768 $38,600 $35,880 CIP Project Engineering $22,410 $0 $4,376 $40,208 $0 $33,311 $2,765 $50,259 $106,891 Transportation/Plan Engineering $445 $0 $1,458 $17,789 $0 $14,738 $922 $22,610 $42,631 Insurance ISF Fund $0 $0 $0 $85,560 $0 $70,885 $0 $96,475 $0 Natural Resources Protection (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 Eng Dev Review (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 Cultural Activities $321 $0 $0 $5,218 $0 $4,323 $0 $7,486 $0 Economic Development $292 $0 $243 $124,549 $0 $12,822 $154 $22,338 $5,603 Natural Resource Protection $2,220 $0 $730 $96,485 $0 $12,202 $461 $19,049 $20,601 Tourism and Bid Promotion $0 $0 $0 $0 $0 $0 $0 $0 $5,902 Community Promotion $0 $0 $61 $6,321 $0 $5,237 $39 $9,968 $1,013Community Development Admin $15,166 $46,773 $1,215 $12,599 $145,941 $10,439 $68,715 $18,851 $42,958 Commissions & Committees $0 $0 $0 $222 $0 $184 $0 $332 $1,540 Planning $3,647 $0 $2,431 $23,884 $0 $19,788 $1,536 $31,884 $71,874 Engineering $3,647 $0 $1,215 $13,945 $0 $11,553 $768 $16,467 $34,153 Building and Safety $10,140 $0 $3,768 $43,385 $0 $35,943 $2,381 $58,917 $106,722 Housing Policy/Homelessness $0 $0 $973 $16,549 $0 $13,711 $614 $24,511 $18,327 Parks Maintenance $3,832 $0 $3,160 $53,512 $0 $44,334 $1,997 $83,609 $90,950 Swim Center Maintenance $0 $0 $243 $10,073 $0 $8,345 $154 $19,445 $11,833 Urban Forest Services $590 $0 $730 $5,089 $0 $4,215 $461 $9,143 $23,251 Streets Maintenance $4,422 $0 $3,890 $33,146 $0 $27,461 $2,457 $53,319 $89,036 Traffic Signals & Lighting $0 $0 $486 $8,334 $0 $6,904 $308 $12,602 $29,321 Stormwater and Flood Control $0 $0 $1,543 $16,143 $0 $13,374 $975 $22,480 $33,195

Page 63 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 14
Schedule D.002
2023
Departments Info Services Fin Support
Svc
Fin NonDepart Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng
Schedule: 10.006 11.005 12.005 13.007 14.005 15.007 16.015 17.006 18.005Building Charge $0 $0 $0 $0 $0 $0 $0 $0 $0 City Council $7,430 $194 $215 $24,732 $37 $0 $34,486 $0 $0 Office of DEI $1,486 $819 $3,858 $4,946 $7 $0 $2,950 $0 $0 City Administration $55,884 $1,244 $1,146 $56,678 $44 $0 $12,929 $3,530 $0 Community Services Group $3,715 $583 $619 $12,366 $18 $0 $3,185 $0 $0 City Attorney $18,419 $1,180 $1,539 $29,678 $44 $0 $15,644 $0 $0City Clerk $6,687 $552 $937 $22,258 $33 $0 $12,488 $0 $0 Finance $22,289 $1,968 $2,207 $82,528 $110 $0 $48,752 $0 $0 Network Services $57,297 $2,909 $11,592 $43,655 $62 $0 $23,763 $15,826 $0 Information Services ($1,595,806) $1,125 $251 $42,044 $62 $0 $7,583 $0 $0 Finance Support Services $0 ($103,819) $484 $0 $0 $0 $0 $0 $0 Finance Non Departmental $0 $253 ($207,794) $0 $0 $0 $0 $0 $0 Human Resources $16,115 $1,874 $4,066 ($2,433,145) $73 $0 $25,167 $0 $0 Wellness Program $0 $3 $18 $0 ($24,862) $0 $21,246 $0 $0 Public Works Administration $107,441 $1,250 $697 $36,761 $427 ($2,498,243) $37,122 $8,565 $0 Facilities Maintenance $8,058 $1,275 $4,561 $26,258 $305 $121,022 ($1,835,770) $34,103 $0 Fleet $8,058 $1,266 $5,228 $26,258 $305 $121,022 $88,595 ($1,833,870) $0 CIP Project Engineering $29,008 $2,391 $637 $94,979 $1,097 $841,739 $46,502 $27,987 ($4,226,624)Transportation/Plan Engineering $9,670 $1,057 $1,030 $31,510 $366 $333,548 $923 $5,713 $0 Insurance ISF Fund $0 $5,087 $16,683 $0 $0 $0 $606 $0 $0 Natural Resources Protection (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 Eng Dev Review (Utility Services) $0 $0 $0 $0 $0 $40,983 $0 $0 $0 Cultural Activities $0 $310 $2,027 $0 $0 $0 $2,577 $0 $0 Economic Development $1,612 $921 $4,729 $5,251 $61 $0 $2,343 $0 $0 Natural Resource Protection $4,835 $876 $1,550 $15,755 $183 $0 $17,805 $5,970 $0 Tourism and Bid Promotion $0 $0 $0 $0 $0 $0 $0 $0 $0 Community Promotion $402 $375 $2,195 $1,313 $15 $0 $0 $0 $0 Community Development Admin $312,798 $749 $1,008 $26,258 $305 $0 $31,470 $0 $0 Commissions & Committees $0 $13 $27 $0 $0 $0 $0 $0 $0 Planning $16,115 $1,420 $1,727 $52,516 $610 $0 $10,455 $10,857 $0 Engineering $8,058 $829 $262 $26,258 $305 $0 $7,567 $0 $0 Building and Safety $24,979 $2,579 $5,307 $82,900 $945 $0 $21,041 $28,155 $0 Housing Policy/Homelessness $6,447 $984 $2,747 $21,006 $244 $0 $0 $0 $0 Parks Maintenance $20,950 $3,182 $12,287 $68,271 $793 $185,709 $122,263 $179,112 $0 Swim Center Maintenance $1,612 $599 $3,084 $5,251 $61 $82,759 $0 $1,597 $0 Urban Forest Services $4,835 $302 $872 $15,755 $183 $104,850 $6,375 $35,444 $0 Streets Maintenance $25,785 $1,970 $5,560 $84,026 $976 $204,048 $66,352 $305,821 $0 Traffic Signals & Lighting $3,223 $496 $1,726 $10,504 $122 $96,764 $6,383 $29,544 $0 Stormwater and Flood Control $35,613 $959 $1,388 $33,348 $387 $131,937 $0 $39,541 $0

Page 64 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 15
Schedule D.003
2023
Departments Trans
Engineering
FD 802
Insurance ISF
Fund
Natural
Resources
Protection
(Utility
Services)
Eng Dev
Review (Utility)
Total Plan
Allocated
Schedule: 19.008 20.009 21.005 22.005Building Charge $0 $0 $0 $0 $0 City Council $0 $13,550 $0 $0 $0 Office of DEI $0 $41,656 $0 $0 $0 City Administration $0 $25,323 $0 $0 $0 Community Services Group $0 $11,993 $0 $0 $0 City Attorney $0 $29,337 $0 $0 $0 City Clerk $0 $19,783 $0 $0 $0 Finance $0 $56,599 $0 $0 $0 Network Services $0 $137,744 $0 $0 $0 Information Services $0 $21,861 $0 $0 $0 Finance Support Services $0 $4,943 $0 $0 $0 Finance Non Departmental $0 $12,183 $0 $0 $0 Human Resources $0 $61,004 $0 $0 $0 Wellness Program $0 $175 $0 $0 $0 Public Works Administration $0 $434,099 $0 $0 $0 Facilities Maintenance $0 $54,299 $0 $0 $0 Fleet $0 $60,575 $0 $0 $0 CIP Project Engineering $0 $46,880 $0 $0 $0 Transportation/Plan Engineering ($1,695,034) $23,324 $0 $0 $0 Insurance ISF Fund $0 ($5,985,775) $0 $0 $0 Natural Resources Protection (Utility Services) $0 $0 ($983,010) $0 $0 Eng Dev Review (Utility Services) $0 $0 $0 ($40,983) $0 Cultural Activities $0 $19,271 $0 $0 $41,533 Economic Development $0 $47,235 $0 $0 $228,153 Natural Resource Protection $0 $21,608 $0 $0 $220,330 Tourism and Bid Promotion $0 $0 $0 $0 $5,902 Community Promotion $0 $21,436 $0 $0 $48,375 Community Development Admin $0 $263,115 $0 $0 $998,360 Commissions & Committees $0 $262 $0 $0 $2,580 Planning $301,038 $39,343 $0 $0 $589,125 Engineering $203,405 $13,960 $0 $0 $342,392 Building and Safety $0 $85,977 $0 $0 $513,139 Housing Policy/Homelessness $0 $35,279 $0 $0 $141,392 Parks Maintenance $0 $146,589 $0 $0 $1,020,550 Swim Center Maintenance $0 $31,601 $0 $0 $176,657 Urban Forest Services $0 $15,163 $0 $0 $227,258 Streets Maintenance $0 $89,533 $0 $0 $997,802 Traffic Signals & Lighting $0 $20,990 $0 $0 $227,707 Stormwater and Flood Control $0 $27,745 $0 $0 $358,628

Page 65 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 16
Schedule D.004
2023
Departments Building
Charge
City Council Office of DEI City Admin Comm Svc
Group
City Attorney City Clerk Finance Network
Services
Water Resource Recovery $0 $0 $0 $3 $0 $2 $0 $2 $0 Solid Waste Recycling $0 $0 $486 $3,906 $35,672 $3,237 $308 $5,555 $8,575 Recreation Administration $0 $8,254 $973 $12,657 $107,904 $10,486 $12,605 $17,067 $24,173 Recreation Facilities $0 $0 $243 $4,887 $0 $4,049 $154 $6,044 $25,872 Youth Services $0 $0 $1,945 $17,763 $0 $14,716 $1,229 $25,831 $68,193 Community Services $0 $0 $973 $9,017 $0 $7,470 $614 $14,607 $29,325 Ranger Program $0 $0 $1,945 $11,783 $0 $9,762 $1,229 $19,656 $45,607 Aquatics $0 $0 $243 $9,302 $0 $7,706 $154 $10,192 $29,886 Golf Course $0 $0 $973 $10,857 $0 $8,994 $614 $19,044 $27,259 Jack House $0 $0 $0 $77 $0 $63 $0 $260 $0 Police Administration $0 $12,381 $1,580 $32,248 $0 $26,717 $18,984 $52,869 $100,119 Patrol $0 $0 $10,939 $179,571 $0 $148,771 $6,912 $187,550 $414,718 Investigations $0 $0 $3,403 $43,235 $0 $35,819 $2,151 $49,008 $107,332 Police Support Services $0 $0 $4,983 $46,800 $0 $38,773 $3,148 $57,796 $169,710 Neighborhood Services $0 $0 $243 $4,233 $0 $3,507 $154 $5,146 $20,362 Traffic Safety $0 $0 $973 $14,819 $0 $12,277 $614 $16,164 $35,843 Fire Administration $0 $17,883 $973 $15,895 $0 $13,169 $26,594 $24,695 $84,648 Emergency Response $0 $0 $11,182 $185,052 $0 $153,311 $7,066 $193,418 $377,204 Hazard Prevention $0 $0 $1,458 $14,068 $0 $11,655 $922 $18,016 $54,823 Training Services $0 $0 $0 $1,942 $0 $1,609 $0 $4,193 $237 Recruit Academy $0 $0 $0 $1,003 $0 $832 $0 $1,966 $0 Fire Apparatus Service $0 $0 $486 $7,495 $0 $6,209 $308 $13,104 $9,703 Fire Station $0 $0 $0 $437 $0 $362 $0 $2,391 $0 Mobile Crisis Unit $0 $0 $0 $2,406 $0 $1,994 $0 $3,383 $1,604 Disaster Assistance $0 $0 $243 $2,927 $0 $2,426 $154 $4,019 $4,033 Orcutt Area Specific Plan $0 $0 $0 $1,644 $0 $1,362 $0 $2,361 $0FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $0 $746 $0 FD202 Downtown Bid Fund $0 $0 $0 $4,075 $0 $3,376 $0 $5,943 $0 FD205 CDBG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD206 Law Enforcement Grant Fund $0 $0 $0 $1,988 $0 $1,647 $0 $1,922 $0 FD208 Tourism Bid Fund $237 $0 $428 $28,534 $0 $23,639 $263 $42,793 $4,311 FD209 SB1186 CASP Certify Fund $0 $0 $0 $16 $0 $13 $0 $95 $0 FD212 San Luis Ranch CFD $0 $0 $0 $125 $0 $104 $0 $223 $0 FD213 Avila Ranch CFE $0 $0 $0 $74 $0 $61 $0 $106 $0 FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $0 $7,107 $0 FD402 Fleet Replace $0 $0 $0 $0 $0 $0 $0 $531 $0 FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $0 $0 $918 $0 FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $0 $0 $452 $0 FD406 Public Safety Equip Replacement Fund $0 $0 $0 $6,634 $0 $5,495 $0 $9,792 $0 FD504 LOVR Impact Fee Fund $0 $0 $0 $1,717 $0 $1,423 $0 $2,466 $0 FD505 Affordable Housing Fund $0 $0 $0 $25,469 $0 $21,104 $0 $36,477 $0

Page 66 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 17
Schedule D.005
2023
Departments Info Services Fin Support
Svc
Fin NonDepart Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng
Water Resource Recovery $0 $0 $0 $0 $0 $0 $0 $0 $0 Solid Waste Recycling $3,223 $232 $261 $10,504 $122 $0 $0 $0 $0 Recreation Administration $25,480 $753 $502 $21,006 $244 $0 $8,995 $11,152 $0 Recreation Facilities $1,612 $290 $321 $5,251 $61 $0 $509,470 $0 $0 Youth Services $12,892 $1,056 $939 $42,013 $487 $0 $8,995 $0 $0 Community Services $6,447 $536 $904 $21,006 $244 $0 $8,995 $0 $0Ranger Program $12,892 $700 $397 $42,013 $487 $0 $8,995 $80,099 $0 Aquatics $1,612 $553 $513 $5,251 $61 $0 $0 $2,514 $0 Golf Course $6,447 $645 $1,413 $21,006 $244 $0 $0 $29,214 $0 Jack House $0 $4 $29 $0 $0 $0 $0 $0 $0 Police Administration $111,394 $1,918 $5,538 $35,635 $396 $0 $26,013 $47,407 $0 Patrol $72,520 $10,677 $994 $240,280 $2,744 $0 $26,013 $277,212 $0 Investigations $22,562 $2,571 $598 $75,023 $853 $0 $26,013 $106,980 $0 Police Support Services $33,037 $2,782 $967 $107,658 $1,250 $0 $52,026 $12,937 $0 Neighborhood Services $1,612 $252 $228 $5,251 $61 $0 $26,013 $11,481 $0 Traffic Safety $6,447 $881 $159 $21,006 $244 $0 $26,013 $44,004 $0 Fire Administration $44,316 $945 $1,264 $21,006 $244 $0 $47,249 $0 $0 Emergency Response $74,131 $11,003 $853 $246,355 $2,805 $0 $23,632 $0 $0 Hazard Prevention $9,670 $837 $500 $31,510 $366 $0 $23,632 $0 $0Training Services $0 $115 $755 $0 $0 $0 $23,632 $0 $0 Recruit Academy $0 $59 $390 $0 $0 $0 $0 $0 $0 Fire Apparatus Service $3,223 $445 $1,281 $10,504 $122 $0 $0 $0 $0 Fire Station $0 $26 $170 $0 $0 $0 $23,632 $0 $0 Mobile Crisis Unit $0 $143 $580 $0 $0 $0 $0 $0 $0 Disaster Assistance $1,612 $174 $117 $5,251 $61 $0 $23,632 $0 $0Orcutt Area Specific Plan $0 $98 $639 $0 $0 $0 $0 $0 $0 FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD202 Downtown Bid Fund $0 $242 $1,584 $0 $0 $0 $0 $0 $0 FD205 CDBG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD206 Law Enforcement Grant Fund $0 $118 $117 $0 $0 $0 $0 $0 $0 FD208 Tourism Bid Fund $2,813 $1,696 $10,014 $9,193 $106 $0 $1,897 $0 $0 FD209 SB1186 CASP Certify Fund $0 $1 $6 $0 $0 $0 $0 $0 $0 FD212 San Luis Ranch CFD $0 $8 $49 $0 $0 $0 $0 $0 $0 FD213 Avila Ranch CFE $0 $4 $28 $0 $0 $0 $0 $0 $0 FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $0 $0 $125,953 FD402 Fleet Replace $0 $0 $0 $0 $0 $0 $0 $0 $0 FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $0 $0 $0 $81,151 FD406 Public Safety Equip Replacement Fund $0 $395 $2,578 $0 $0 $0 $0 $0 $0 FD504 LOVR Impact Fee Fund $0 $102 $668 $0 $0 $0 $0 $0 $0 FD505 Affordable Housing Fund $0 $1,517 $9,897 $0 $0 $0 $0 $0 $0

Page 67 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 18
Schedule D.006
2023
Departments Trans
Engineering
FD 802
Insurance ISF
Fund
Natural
Resources
Protection
(Utility
Services)
Eng Dev
Review (Utility)
Total Plan
Allocated
Water Resource Recovery $0 $0 $0 $0 $7 Solid Waste Recycling $0 $7,069 $0 $0 $79,150 Recreation Administration $0 $13,940 $0 $0 $276,191 Recreation Facilities $0 $5,347 $0 $0 $563,601 Youth Services $0 $27,263 $0 $0 $223,322 Community Services $0 $17,765 $0 $0 $117,903 Ranger Program $0 $22,110 $0 $0 $257,675 Aquatics $0 $7,171 $0 $0 $75,158 Golf Course $0 $22,598 $0 $0 $149,308 Jack House $0 $283 $0 $0 $716 Police Administration $0 $1,528,647 $0 $0 $2,001,846 Patrol $0 $112,619 $0 $0 $1,691,520 Investigations $0 $37,789 $0 $0 $513,337 Police Support Services $0 $56,190 $0 $0 $588,057 Neighborhood Services $0 $4,453 $0 $0 $82,996 Traffic Safety $0 $10,684 $0 $0 $190,128 Fire Administration $0 $981,179 $0 $0 $1,280,060 Emergency Response $0 $113,572 $0 $0 $1,399,584 Hazard Prevention $0 $18,508 $0 $0 $185,965 Training Services $0 $7,171 $0 $0 $39,654 Recruit Academy $0 $3,706 $0 $0 $7,956 Fire Apparatus Service $0 $16,759 $0 $0 $69,639 Fire Station $0 $1,614 $0 $0 $28,632 Mobile Crisis Unit $0 $5,508 $0 $0 $15,618 Disaster Assistance $0 $3,400 $0 $0 $48,049 Orcutt Area Specific Plan $0 $6,072 $0 $0 $12,176 FD201 Local Sales Tax Fund $0 $0 $0 $0 $746 FD202 Downtown Bid Fund $0 $15,050 $0 $0 $30,270 FD205 CDBG Fund $0 $0 $0 $0 $0 FD206 Law Enforcement Grant Fund $0 $1,118 $0 $0 $6,910 FD208 Tourism Bid Fund $0 $99,180 $0 $0 $225,104 FD209 SB1186 CASP Certify Fund $0 $58 $0 $0 $189 FD212 San Luis Ranch CFD $0 $464 $0 $0 $973 FD213 Avila Ranch CFE $0 $273 $0 $0 $546 FD401 Capital Outlay Engineering $0 $0 $0 $0 $133,060 FD402 Fleet Replace $0 $0 $0 $0 $531 FD403 Info Tech Replacement Fund $0 $0 $0 $0 $918 FD404 Major Facility Replacement Fund $0 $0 $0 $0 $81,603 FD406 Public Safety Equip Replacement Fund $0 $24,497 $0 $0 $49,391 FD504 LOVR Impact Fee Fund $0 $6,344 $0 $0 $12,720 FD505 Affordable Housing Fund $0 $94,066 $0 $0 $188,530

Page 68 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 19
Schedule D.007
2023
Departments Building
Charge
City Council Office of DEI City Admin Comm Svc
Group
City Attorney City Clerk Finance Network
Services
FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $646 $0 FD601 Water Fund $2,211 $9,629 $8,239 $115,068 $65,038 $95,331 $19,194 $218,477 $239,154 FD602 Sewer Fund $2,211 $13,756 $8,178 $122,794 $65,069 $101,732 $25,151 $234,258 $254,679 FD611 Parking Fund $0 $6,879 $3,943 $48,744 $78,833 $40,384 $12,485 $94,644 $157,234 FD621Transit Fund $534 $6,877 $486 $17,535 $44,344 $14,527 $10,299 $30,066 $70,164 FD701 General Agency Fund $0 $0 $0 $18,246 $0 $15,117 $0 $26,247 $0 FD705 Whale Rock Fund $0 $0 $996 $18,480 $5,814 $0 $630 $26,476 $59,317 FD711 Hazardous Mat Task Force Fund $0 $0 $0 $845 $0 $699 $0 $1,597 $0 FD712 City Of SLO PEG Fund $0 $0 $0 $662 $0 $548 $0 $955 $0 FD713 SLCUSD PEG Fund $0 $0 $0 $1,389 $0 $1,151 $0 $1,988 $0 FD715 Boysen Ranch Conserv Easemt Fund $0 $0 $0 $97 $0 $81 $0 $203 $0 All Other $0 $0 $0 $0 $0 $0 $0 $119,085 $340,963 Subtotal $0 $0 $0 $0 $0 $0 ($243,326) ($200,638) $0 Direct BillUnallocated $243,326 $200,638 Total $0 $0 $0 $0 $0 $0 $0 $0 $0

Page 69 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 20
Schedule D.008
2023
Departments Info Services Fin Support
Svc
Fin NonDepart Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng
FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $0 $128,066 FD601 Water Fund $110,131 $6,842 $15,199 $178,727 $2,067 $0 $58,676 $162,401 $61,381 FD602 Sewer Fund $102,987 $7,301 $18,799 $177,415 $2,052 $0 $58,674 $218,093 $201,698 FD611 Parking Fund $45,769 $2,899 $9,101 $85,182 $989 $174,422 $58,915 $25,716 $229,556 FD621Transit Fund $6,197 $1,042 $5,672 $10,504 $122 $59,440 $4,715 $0 $90,027 FD701 General Agency Fund $0 $1,085 $7,090 $0 $0 $0 $0 $0 $0 FD705 Whale Rock Fund $38,726 $1,099 $3,312 $21,532 $250 $0 $0 $34,592 $0 FD711 Hazardous Mat Task Force Fund $0 $51 $269 $0 $0 $0 $0 $0 $0 FD712 City Of SLO PEG Fund $0 $40 $257 $0 $0 $0 $0 $0 $0 FD713 SLCUSD PEG Fund $0 $83 $540 $0 $0 $0 $0 $0 $0 FD715 Boysen Ranch Conserv Easemt Fund $0 $5 $38 $0 $0 $0 $0 $0 $0 All Other $19,233 $0 $0 $0 $0 $0 $83,371 $38,303 $8,455 Subtotal $0 $0 $0 $0 $0 $0 $0 $0 ($3,300,337)Direct Bill $191,654 Unallocated $3,108,683 Total $0 $0 $0 $0 $0 $0 $0 $0 $0

Page 70 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 21
Schedule D.009
2023
Departments Trans
Engineering
FD 802
Insurance ISF
Fund
Natural
Resources
Protection
(Utility
Services)
Eng Dev
Review (Utility)
Total Plan
Allocated
FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $128,712 FD601 Water Fund $0 $222,153 ($505) ($29,988) $1,559,425 FD602 Sewer Fund $0 $255,795 ($2,020) ($29,988) $1,838,634 FD611 Parking Fund $57,463 $123,683 $0 $0 $1,256,841 FD621Transit Fund $41,866 $58,496 $0 $0 $472,913 FD701 General Agency Fund $0 $67,380 $0 $0 $135,165 FD705 Whale Rock Fund $0 $40,875 $0 $0 $252,099 FD711 Hazardous Mat Task Force Fund $0 $2,557 $0 $0 $6,018 FD712 City Of SLO PEG Fund $0 $2,446 $0 $0 $4,908 FD713 SLCUSD PEG Fund $0 $5,130 $0 $0 $10,281 FD715 Boysen Ranch Conserv Easemt Fund $0 $358 $0 $0 $782 All Other $0 $0 $0 $0 $609,410 Subtotal ($1,091,262) $0 ($985,535) ($100,959) $23,044,810 Direct Bill $2,525 $59,976 $254,155 Unallocated $1,091,262 $983,010 $40,983 $5,667,902 Total $0 $0 $0 $0 $28,966,867

Page 71 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Summary of allocation basis
Summary page 22
Schedule E.001
2023
Department Basis of allocation10000000 - Building Charge 1.004 City Hall Total Square Footage Occupied By Department 1.005 919 Palm Total Square Footage Occupied By Department 1.006 Corporation Yard Total Square Footage Occupied By Department1011002 - City Council 2.004 City Council Count of Council Agenda Items by Department/Division1011010 - Office of DEI 3.004 Office of DEI Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)
1011001 - City Administration 4.004 Citywide Administration Total Operating Expenditures by Department/Division 4.005 Netwok Services & Info Services Direct Allocation to Network Services and Information Services 4.006 Economic Development Direct Allocation to Economic Development 4.007 Natural Resource Planning Direct Allocation to Natural Resources Planning1011009 - Community Services Group 5.004 Project Supervision Percent of Project Supervision Time by Department/Fund 5.005 Direct Costs Direct Allocation to Fund 602, Sewer1011501 - City Attorney 6.004 City Attorney Total Operating Expenditures by Department/Division1011021 - City Clerk 7.004 City Clerk Services Count of Council Agenda Items by Department/Division 7.005 Public Counter/Main City Phone Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)
1012000 - Finance 8.004 Accounts Payable Accounts Payable Transaction Count by Department/Fund 8.005 Payroll Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

8.006 Purchasing Operating Services and Supply Expenditures by Fund/Department/Division 8.007 General Finance Total Operating Expenditures by Department/Division 8.008 Utility Billing Direct Allocation to Water (FD601) & Sewer (FD602) 8.009 Cashier Based on the amount of time spent by staff on this function and the relative amounts of revenue collected

8.010 Budget Total Operating Expenditures by Department/Division1011101 - Network Services

Page 72 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Summary of allocation basis
Summary page 23
Schedule E.002
2023
Department Basis of allocation 9.004 Network Services & Desktop Support Number of Physical & Virtual Desktops, Laptops & Printers by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

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

9.006 MDC Support Number of MDCs by Fund/Department/Division 9.007 Tablet Support Number of Tablets by Fund/Department/Division 9.008 Server Support Number of Physical & Virtual Servers/Appliances by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

9.009 Network Support Number of Dedicated Ethernet Switch Ports by Fund/Department/Division 9.010 Radios Number of Assigned Radios by Fund/Department 9.011 Telemetry Number of Controllers by Fund/Div/Dept 9.012 Cellular Data Services Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department

9.013 Telephones Number of Telephones by Fund/Department 9.014 Cuesta 9.015 South Hills Number of Radio Repeaters by Fund/Department/Division 9.016 Tassajara Number of Radio Repeaters by Fund/Department/Division 9.017 Direct Dept Exp Directly to the Benefiting General Fund Department1011103 - Information Services 10.004 Information Services Estimate of Time by Department/Fund (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

10.005 Enterprise Apps Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)
1012006 - Finance Support Services 11.004 General Support Services Total Operating Expenditures by Department/Division1012007 - Finance Non Departmental 12.004 Non Departmental Operating Services and Supply Expenditures by Fund/Department/Division1013001 - Human Resources 13.004 Human Resources Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

13.005 Other Direct Exp Directly to the Benefiting General Fund Department 13.006 Tiution Reimbursement Tuition Exp by General Fund Department/Division1013003 - Wellness Program 14.004 Wellness Program Full Time/Temporary Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

Page 73 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Summary of allocation basis
Summary page 24
Schedule E.003
2023
Department Basis of allocation1015001 - Public Works Administration 15.004 Deputy Director/City Engineer Hours Supervised by Department/Division 15.005 Director Full Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

15.006 Enterprise Funds Analysis of Time Worked1015005 - Facilities Maintenance 16.004 Utilities/Janitorial - City Hall Square Feet by Department 16.005 Utilities/Janitorial - 919 Palm Street Square Feet by Department 16.006 Utilities - Corp Yard Square Feet by Department 16.007 Janitorial - Corp Yard Square Feet by Department 16.008 Utilities - Other Square Feet by Department 16.009 Janitorial - Other Square Feet by Department 16.010 Parking Facility Maintenance Direct Allocation to Parking, Fund 611 16.011 Utility Fund Facilities Maintenance Direct Allocation to Water and Sewer Funds 16.012 Transit Facilities Maintenance Direct Allocation to Fund 621 Transit 16.013 Building Maintenance Maintenance Square Footage by Fund/Department 16.014 Other Direct 1015008 - Fleet 17.004 Fleet Count of Vehicle Equivalent Unit by Department/Division 17.005 Fuel Fuel Costs by Department and Fund1015009 - CIP Project Engineering 18.004 Project Engineering Number of Project Hours by Fund1015010 - Transportation/Plan Engineering 19.004 Parking Direct Allocation to Fund 611 Parking 19.005 Transit Direct Allocation to Fund 621 Transit 19.006 Development Review Direct Allocation to Development Review 19.007 Long Range Plan Direct Allocation to Long Range Plan8020000 - Insurance ISF Fund 20.004 Risk Management Operating Services and Supply Expenditures by Fund/Department/Division 20.005 WComp Premiums - PS Direct Allocation to Police & Fire Administration 20.006 WC Premiums Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

20.007 Liability Premiums - Direct Direct to Police, Public Works and Community Development 20.008 Liability Premium Operating Services and Supply Expenditures by Fund/Department/Division1011050 - Natural Resources Protection (Utility Services)

Page 74 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Summary of allocation basis
Summary page 25
Schedule E.004
2023
Department Basis of allocation 21.004 Program Support Fixed amount per budget1014050 - Eng Dev Review (Utility Services) 22.004 Utility Services Time Spent by Utilities on Behalf of Engineering Development Review

Page 75 of 924 ends

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

SCHEDULE 1.01

BUILDING CHARGE

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

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

Page 76 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Building Charge
Costs to be allocated
Detail page 27
Schedule 1.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: Departmental cost adjustments: CITY HALL $40,986 919 PALM $77,380 CORPORATE YARD $13,757 Total departmental cost adjustments: $132,123 $132,123 Total to be allocated $132,123 $132,123

Page 77 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Building Charge
Schedule of costs to be
allocated by function
Detail page 28
Schedule 1.003
2023
Total General & Admin City Hall 919 Palm Corporation Yard Other Expense and CostSALARIES & WAGESFRINGE BENEFITSCost AdjustmentsCITY HALL $40,986 $40,986 919 PALM $77,380 $77,380 CORPORATE YARD $13,757 $13,757 Functional Cost $132,123 $40,986 $77,380 $13,757 Allocable Costs $132,123 $40,986 $77,380 $13,757 1st Allocation $132,123 $40,986 $77,380 $13,757 Functional CostAllocable Costs2nd AllocationTotal allocated $132,123 $40,986 $77,380 $13,757

Page 78 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Building Charge
Detail allocation of
City Hall
Detail page 29
Schedule 1.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Administration 938 6.686 % $2,740 $2,740 $2,740 City Council 2,502 17.834 % $7,310 $7,310 $7,310 Cultural Activities 110 0.784 % $321 $321 $321 Economic Development 100 0.713 % $292 $292 $292 Natural Resource Protection 760 5.417 % $2,220 $2,220 $2,220 City Attorney 1,135 8.090 % $3,316 $3,316 $3,316 City Clerk 906 6.458 % $2,647 $2,647 $2,647 Finance 3,537 25.212 % $10,333 $10,333 $10,333 Network Services 1,724 12.289 % $5,037 $5,037 $5,037 Facilities Maintenance 1,472 10.493 % $4,300 $4,300 $4,300 FD208 Tourism Bid Fund 81 0.577 % $237 $237 $237 Office of DEI 214 1.525 % $625 $625 $625 Information Services 550 3.922 % $1,608 $1,608 $1,608 Total 14,029 100.000 % $40,986 $40,986 $40,986 (A) Alloc basis: Total Square Footage Occupied By DepartmentSource: Build Maint Square Footage

Page 79 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Building Charge
Detail allocation of
919 Palm
Detail page 30
Schedule 1.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCommunity Development Admin 3,410 19.599 % $15,166 $15,166 $15,166 Planning 820 4.713 % $3,647 $3,647 $3,647 Engineering 820 4.713 % $3,647 $3,647 $3,647 Building and Safety 2,280 13.104 % $10,140 $10,140 $10,140 Public Works Administration 4,430 25.461 % $19,702 $19,702 $19,702 Transportation/Plan Engineering 100 0.575 % $445 $445 $445 FD621Transit Fund 120 0.690 % $534 $534 $534 CIP Project Engineering 5,039 28.961 % $22,410 $22,410 $22,410 Community Services Group 380 2.184 % $1,689 $1,689 $1,689 Total 17,399 100.000 % $77,380 $77,380 $77,380 (A) Alloc basis: Total Square Footage Occupied By DepartmentSource: Build Maint Square Footage

Page 80 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Building Charge
Detail allocation of
Corporation Yard
Detail page 31
Schedule 1.006
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 780 27.857 % $3,832 $3,832 $3,832 Urban Forest Services 120 4.286 % $590 $590 $590 Streets Maintenance 900 32.143 % $4,422 $4,422 $4,422 Fleet 100 3.571 % $491 $491 $491 FD601 Water Fund 450 16.071 % $2,211 $2,211 $2,211 FD602 Sewer Fund 450 16.072 % $2,211 $2,211 $2,211 Total 2,800 100.000 % $13,757 $13,757 $13,757 (A) Alloc basis: Total Square Footage Occupied By DepartmentSource: Build Maint Square Footage

Page 81 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Building Charge
Departmental Cost
Allocation Summary
Detail page 32
Schedule 1.007
2023
Total City Hall 919 Palm Corporation Yard
City Council $7,310 $7,310 Office of DEI $625 $625 City Administration $2,740 $2,740 Community Services Group $1,689 $1,689 City Attorney $3,316 $3,316 City Clerk $2,647 $2,647 Finance $10,333 $10,333 Network Services $5,037 $5,037 Information Services $1,608 $1,608 Public Works Administration $19,702 $19,702 Facilities Maintenance $4,300 $4,300 Fleet $491 $491 CIP Project Engineering $22,410 $22,410 Transportation/Plan Engineering $445 $445 Cultural Activities $321 $321 Economic Development $292 $292 Natural Resource Protection $2,220 $2,220 Community Development Admin $15,166 $15,166 Planning $3,647 $3,647 Engineering $3,647 $3,647 Building and Safety $10,140 $10,140 Parks Maintenance $3,832 $3,832 Urban Forest Services $590 $590 Streets Maintenance $4,422 $4,422 FD208 Tourism Bid Fund $237 $237 FD601 Water Fund $2,211 $2,211 FD602 Sewer Fund $2,211 $2,211 FD621Transit Fund $534 $534 Total $132,123 $40,986 $77,380 $13,757

Page 82 of 924 ends

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

SCHEDULE 2.01

CITY COUNCIL

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

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

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

Page 83 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Council
Costs to be allocated
Detail page 34
Schedule 2.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $234,567 $234,567 Allocated additions: 10000000 - Building Charge $7,310 $7,310 1011010 - Office of DEI $99 $99 1011001 - City Administration $2,751 $2,751 1011501 - City Attorney $2,523 $2,523 1011021 - City Clerk $654 $654 1012000 - Finance $7,507 $7,507 1011101 - Network Services $29,869 $29,869 1011103 - Information Services $7,430 $7,430 1012006 - Finance Support Services $194 $194 1012007 - Finance Non Departmental $215 $215 1013001 - Human Resources $24,732 $24,732 1013003 - Wellness Program $37 $37 1015005 - Facilities Maintenance $34,486 $34,486 8020000 - Insurance ISF Fund $13,550 $13,550 Total allocated additions: $7,310 $124,047 $131,357 $131,357 Total to be allocated $241,877 $124,047 $365,924

Page 84 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Council
Schedule of costs to be
allocated by function
Detail page 35
Schedule 2.003
2023
Total General & Admin City Council
Wages & BenefitsSALARIES & WAGES $130,702 $130,702 FRINGE BENEFITS $63,819 $63,819 Other Expense and CostSERVICES & SUPPLIES $40,046 $40,046 Departmental Expenditures $234,567 $234,567 Additions: 1stOther $7,310 $7,310 Functional Cost $241,877 $7,310 $234,567 Reallocate Admin ($7,310) $7,310 Allocable Costs $241,877 $241,877 1st Allocation $241,877 $241,877 Additions: 2ndOther $124,047 $124,047 Functional Cost $124,047 $124,047 Reallocate Admin ($124,047) $124,047 Allocable Costs $124,047 $124,047 2nd Allocation $124,047 $124,047 Total allocated $365,924 $365,924

Page 85 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Council
Detail allocation of
City Council
Detail page 36
Schedule 2.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 9 3.383 % $8,184 $8,184 $4,197 $12,381 Fire Administration 13 4.887 % $11,821 $11,821 $6,062 $17,883 FD601 Water Fund 7 2.632 % $6,365 $6,365 $3,264 $9,629 FD602 Sewer Fund 10 3.759 % $9,093 $9,093 $4,663 $13,756 Recreation Administration 6 2.256 % $5,456 $5,456 $2,798 $8,254 City Administration 95 35.714 % $86,385 $86,385 $44,303 $130,688 Public Works Administration 40 15.038 % $36,372 $36,372 $18,654 $55,026 City Attorney 12 4.511 % $10,912 $10,912 $5,596 $16,508 Human Resources 11 4.135 % $10,002 $10,002 $5,130 $15,132 Finance 19 7.143 % $17,277 $17,277 $8,861 $26,138 Community Development Admin 34 12.782 % $30,917 $30,917 $15,856 $46,773 FD611 Parking Fund 5 1.880 % $4,547 $4,547 $2,332 $6,879 FD621Transit Fund 5 1.880 % $4,546 $4,546 $2,331 $6,877 Total 266 100.000 % $241,877 $241,877 $124,047 $365,924 (A) Alloc basis: Count of Council Agenda Items by Department/DivisionSource:

Page 86 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Council
Departmental Cost
Allocation Summary
Detail page 37
Schedule 2.005
2023
Total City Council
City Administration $130,688 $130,688 City Attorney $16,508 $16,508 Finance $26,138 $26,138 Human Resources $15,132 $15,132 Public Works Administration $55,026 $55,026 Community Development Admin $46,773 $46,773 Recreation Administration $8,254 $8,254 Police Administration $12,381 $12,381 Fire Administration $17,883 $17,883 FD601 Water Fund $9,629 $9,629 FD602 Sewer Fund $13,756 $13,756 FD611 Parking Fund $6,879 $6,879 FD621Transit Fund $6,877 $6,877 Total $365,924 $365,924

Page 87 of 924 ends

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

SCHEDULE 3.01

OFFICE OF DIVERSITY, EQUITY, AND INCLUSION

NATURE AND EXTENT OF SERVICE
The Office of Diversity, Equity, and Inclusion (DEI) leads in supporting organizational initiatives rooted in advancing San Luis Obispo’s effort to be a more inclusive and equitable community. The DEI Manager is responsible for collaborating with City leadership to create, coordinate, and manage DEI programs and initiatives that foster opportunities for education, inclusion, and belonging within the community.

Costs are allocated as follows:
 Office of Diversity, Equity, and Inclusion - These costs are allocated based on full time equivalent (FTE) by fund/department/division.

Page 88 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Office of DEI
Costs to be allocated
Detail page 39
Schedule 3.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $988,355 $988,355 Deductions: GENERAL GOVERNMENT ($979,703) Total deductions: ($979,703) ($979,703) Allocated additions: 10000000 - Building Charge $625 $625 1011010 - Office of DEI $20 $20 1011001 - City Administration $11,590 $11,590 1011501 - City Attorney $10,632 $10,632 1011021 - City Clerk $131 $131 1012000 - Finance $17,765 $17,765 1011101 - Network Services $6,990 $6,990 1011103 - Information Services $1,486 $1,486 1012006 - Finance Support Services $819 $819 1012007 - Finance Non Departmental $3,858 $3,858 1013001 - Human Resources $4,946 $4,946 1013003 - Wellness Program $7 $7 1015005 - Facilities Maintenance $2,950 $2,950 8020000 - Insurance ISF Fund $41,656 $41,656 Total allocated additions: $625 $102,850 $103,475 $103,475 Total to be allocated $9,277 $102,850 $112,127

Page 89 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Office of DEI
Schedule of costs to be
allocated by function
Detail page 40
Schedule 3.003
2023
Total General & Admin Office of DEI
Other Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSERVICES & SUPPLIES $8,652 $8,652 GENERAL GOVERNMENT $979,703 $979,703 Departmental Expenditures $988,355 $979,703 $8,652 Cost AdjustmentsDeductions ($979,703) ($979,703)Additions: 1stOther $625 $625 Functional Cost $9,277 $625 $8,652 Reallocate Admin ($625) $625 Allocable Costs $9,277 $9,277 1st Allocation $9,277 $9,277 Additions: 2ndOther $102,850 $102,850 Functional Cost $102,850 $102,850 Reallocate Admin ($102,850) $102,850 Allocable Costs $102,850 $102,850 2nd Allocation $102,850 $102,850 Total allocated $112,127 $112,127

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City of San Luis Obispo, CA Central Service Cost Allocation Office of DEI
Detail allocation of
Office of DEI
Detail page 41
Schedule 3.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.643 % $60 $60 $670 $730 Facilities Maintenance 500 1.071 % $99 $99 $1,116 $1,215 Streets Maintenance 1,600 3.428 % $318 $318 $3,572 $3,890 Stormwater and Flood Control 635 1.360 % $126 $126 $1,417 $1,543 Traffic Signals & Lighting 200 0.428 % $40 $40 $446 $486 Transportation/Plan Engineering 600 1.285 % $119 $119 $1,339 $1,458 Recreation Administration 400 0.857 % $80 $80 $893 $973 Recreation Facilities 100 0.214 % $20 $20 $223 $243 Youth Services 800 1.714 % $159 $159 $1,786 $1,945 Community Services 400 0.857 % $80 $80 $893 $973 Ranger Program 800 1.714 % $159 $159 $1,786 $1,945 Aquatics 100 0.214 % $20 $20 $223 $243 Golf Course 400 0.857 % $80 $80 $893 $973 Police Administration 650 1.393 % $129 $129 $1,451 $1,580 Patrol 4,500 9.641 % $894 $894 $10,045 $10,939 Investigations 1,400 2.999 % $278 $278 $3,125 $3,403 Police Support Services 2,050 4.392 % $407 $407 $4,576 $4,983 Neighborhood Services 100 0.214 % $20 $20 $223 $243 Traffic Safety 400 0.857 % $80 $80 $893 $973 Fire Administration 400 0.857 % $80 $80 $893 $973 Emergency Response 4,600 9.855 % $914 $914 $10,268 $11,182 Hazard Prevention 600 1.285 % $119 $119 $1,339 $1,458 FD601 Water Fund 3,389 7.261 % $674 $674 $7,565 $8,239 FD621Transit Fund 200 0.428 % $40 $40 $446 $486 City Administration 600 1.285 % $119 $119 $1,339 $1,458 Economic Development 100 0.214 % $20 $20 $223 $243 Natural Resource Protection 300 0.643 % $60 $60 $670 $730 Community Promotion 25 0.054 % $5 $5 $56 $61 City Attorney 600 1.285 % $119 $119 $1,339 $1,458 City Clerk 450 0.964 % $89 $89 $1,005 $1,094 Finance 1,500 3.214 % $298 $298 $3,348 $3,646 Network Services 855 1.832 % $170 $170 $1,909 $2,079 Information Services 850 1.821 % $169 $169 $1,897 $2,066 Human Resources 1,000 2.142 % $199 $199 $2,232 $2,431 Community Development Admin 500 1.071 % $99 $99 $1,116 $1,215 Building and Safety 1,550 3.321 % $308 $308 $3,460 $3,768 Public Works Administration 700 1.500 % $139 $139 $1,563 $1,702 Parks Maintenance 1,300 2.785 % $258 $258 $2,902 $3,160 Swim Center Maintenance 100 0.214 % $20 $20 $223 $243 Fire Apparatus Service 200 0.428 % $40 $40 $446 $486 Fleet 500 1.071 % $99 $99 $1,116 $1,215

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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Office of DEI
Detail allocation of
Office of DEI
Detail page 42
Schedule 3.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 1,622 3.475 % $322 $322 $3,621 $3,943 CIP Project Engineering 1,800 3.856 % $358 $358 $4,018 $4,376 Planning 1,000 2.142 % $199 $199 $2,232 $2,431 City Council 500 1.071 % $99 $99 $99 Community Services Group 250 0.536 % $50 $50 $558 $608 Housing Policy/Homelessness 400 0.857 % $80 $80 $893 $973 Solid Waste Recycling 200 0.428 % $40 $40 $446 $486 Office of DEI 100 0.214 % $20 $20 $20 Engineering 500 1.071 % $99 $99 $1,116 $1,215 FD705 Whale Rock Fund 410 0.878 % $81 $81 $915 $996 FD602 Sewer Fund 3,364 7.207 % $669 $669 $7,509 $8,178 Disaster Assistance 100 0.214 % $20 $20 $223 $243 FD208 Tourism Bid Fund 175 0.383 % $34 $34 $394 $428 Total 46,675 100.000 % $9,277 $9,277 $102,850 $112,127 (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
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City of San Luis Obispo, CA Central Service Cost Allocation Office of DEI
Departmental Cost
Allocation Summary
Detail page 43
Schedule 3.005
2023
Total Office of DEI
City Council $99 $99 Office of DEI $20 $20 City Administration $1,458 $1,458 Community Services Group $608 $608 City Attorney $1,458 $1,458 City Clerk $1,094 $1,094 Finance $3,646 $3,646 Network Services $2,079 $2,079 Information Services $2,066 $2,066 Human Resources $2,431 $2,431 Public Works Administration $1,702 $1,702 Facilities Maintenance $1,215 $1,215 Fleet $1,215 $1,215 CIP Project Engineering $4,376 $4,376 Transportation/Plan Engineering $1,458 $1,458 Economic Development $243 $243 Natural Resource Protection $730 $730 Community Promotion $61 $61 Community Development Admin $1,215 $1,215 Planning $2,431 $2,431 Engineering $1,215 $1,215 Building and Safety $3,768 $3,768 Housing Policy/Homelessness $973 $973 Parks Maintenance $3,160 $3,160 Swim Center Maintenance $243 $243 Urban Forest Services $730 $730 Streets Maintenance $3,890 $3,890 Traffic Signals & Lighting $486 $486 Stormwater and Flood Control $1,543 $1,543 Solid Waste Recycling $486 $486 Recreation Administration $973 $973 Recreation Facilities $243 $243 Youth Services $1,945 $1,945 Community Services $973 $973 Ranger Program $1,945 $1,945 Aquatics $243 $243 Golf Course $973 $973 Police Administration $1,580 $1,580 Patrol $10,939 $10,939 Investigations $3,403 $3,403 Police Support Services $4,983 $4,983 Neighborhood Services $243 $243

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City of San Luis Obispo, CA Central Service Cost Allocation Office of DEI
Departmental Cost
Allocation Summary
Detail page 44
Schedule 3.005
2023
Total Office of DEI
Traffic Safety $973 $973 Fire Administration $973 $973 Emergency Response $11,182 $11,182 Hazard Prevention $1,458 $1,458 Fire Apparatus Service $486 $486 Disaster Assistance $243 $243 FD208 Tourism Bid Fund $428 $428 FD601 Water Fund $8,239 $8,239 FD602 Sewer Fund $8,178 $8,178 FD611 Parking Fund $3,943 $3,943 FD621Transit Fund $486 $486 FD705 Whale Rock Fund $996 $996 Total $112,127 $112,127

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

SCHEDULE 4.01

CITY ADMINISTRATION

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

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

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

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City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Costs to be allocated
Detail page 46
Schedule 4.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,502,421 $1,502,421 Deductions: GENERAL GOVERNMENT ($27,451) Total deductions: ($27,451) ($27,451) Allocated additions: 10000000 - Building Charge $2,740 $2,740 1011002 - City Council $86,385 $44,303 $130,688 1011010 - Office of DEI $119 $1,339 $1,458 1011501 - City Attorney $16,162 $16,162 1011021 - City Clerk $149,188 $149,188 1012000 - Finance $25,472 $25,472 1011101 - Network Services $36,570 $36,570 1011103 - Information Services $55,884 $55,884 1012006 - Finance Support Services $1,244 $1,244 1012007 - Finance Non Departmental $1,146 $1,146 1013001 - Human Resources $56,678 $56,678 1013003 - Wellness Program $44 $44 1015005 - Facilities Maintenance $12,929 $12,929 1015008 - Fleet $3,530 $3,530 8020000 - Insurance ISF Fund $25,323 $25,323 Total allocated additions: $89,244 $429,812 $519,056 $519,056 Total to be allocated $1,564,214 $429,812 $1,994,026

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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Schedule of costs to be
allocated by function
Detail page 47
Schedule 4.003
2023
Total General & Admin Citywide Administration Netwok Services & Info Services
Economic Development Natural Resource
Planning
Wages & BenefitsSALARIES & WAGES $876,678 $762,535 $30,245 $47,954 $35,944 FRINGE BENEFITS $412,385 $358,692 $14,227 $22,557 $16,909 Other Expense and CostSERVICES & SUPPLIES $185,907 $161,702 $6,414 $10,169 $7,622 GENERAL GOVERNMENT $27,451 $27,451 Departmental Expenditures $1,502,421 $27,451 $1,282,929 $50,886 $80,680 $60,475 Cost AdjustmentsDeductions ($27,451) ($27,451)Additions: 1stOther $89,244 $89,244 Functional Cost $1,564,214 $89,244 $1,282,929 $50,886 $80,680 $60,475 Reallocate Admin ($89,244) $77,624 $3,079 $4,882 $3,659 Allocable Costs $1,564,214 $1,360,553 $53,965 $85,562 $64,134 1st Allocation $1,564,214 $1,360,553 $53,965 $85,562 $64,134 Additions: 2ndOther $429,812 $429,812 Functional Cost $429,812 $429,812 Reallocate Admin ($429,812) $373,851 $14,828 $23,510 $17,623 Allocable Costs $429,812 $373,851 $14,828 $23,510 $17,623 2nd Allocation $429,812 $373,851 $14,828 $23,510 $17,623 Total allocated $1,994,026 $1,734,404 $68,793 $109,072 $81,757

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Detail allocation of
Citywide Administration
Detail page 48
Schedule 4.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 234,567 0.202 % $2,751 $2,751 $2,751 Cultural Activities 348,269 0.300 % $4,084 $4,084 $1,134 $5,218 Economic Development 1,032,915 0.890 % $12,113 $12,113 $3,364 $15,477 Natural Resource Protection 983,010 0.847 % $11,527 $11,527 $3,201 $14,728 Community Promotion 421,838 0.364 % $4,947 $4,947 $1,374 $6,321 City Attorney 1,424,496 1.228 % $16,704 $16,704 $4,639 $21,343 City Clerk 666,756 0.575 % $7,819 $7,819 $2,171 $9,990 Finance 2,376,210 2.048 % $27,865 $27,865 $7,738 $35,603 Network Services 3,512,394 3.027 % $41,188 $41,188 $11,438 $52,626 Human Resources 2,103,351 1.813 % $24,665 $24,665 $6,850 $31,515 Insurance ISF Fund 5,710,479 4.922 % $66,964 $66,964 $18,596 $85,560 Wellness Program 3,201 0.003 % $38 $38 $10 $48 Community Development Admin 840,891 0.725 % $9,861 $9,861 $2,738 $12,599 Commissions & Committees 14,819 0.013 % $174 $174 $48 $222 Planning 1,594,072 1.374 % $18,693 $18,693 $5,191 $23,884 Building and Safety 2,895,572 2.496 % $33,955 $33,955 $9,430 $43,385 Public Works Administration 1,402,863 1.209 % $16,451 $16,451 $4,568 $21,019 Parks Maintenance 3,571,500 3.078 % $41,881 $41,881 $11,631 $53,512 Swim Center Maintenance 672,335 0.579 % $7,884 $7,884 $2,189 $10,073 Urban Forest Services 339,617 0.293 % $3,983 $3,983 $1,106 $5,089Facilities Maintenance 1,430,582 1.233 % $16,776 $16,776 $4,659 $21,435 Streets Maintenance 2,212,230 1.907 % $25,942 $25,942 $7,204 $33,146 Stormwater and Flood Control 1,077,395 0.929 % $12,634 $12,634 $3,509 $16,143 Traffic Signals & Lighting 556,237 0.479 % $6,523 $6,523 $1,811 $8,334 Fleet 1,421,074 1.225 % $16,664 $16,664 $4,628 $21,292 Transportation/Plan Engineering 1,187,300 1.023 % $13,923 $13,923 $3,866 $17,789 Recreation Administration 844,713 0.728 % $9,906 $9,906 $2,751 $12,657 Recreation Facilities 326,162 0.281 % $3,825 $3,825 $1,062 $4,887Youth Services 1,185,547 1.022 % $13,902 $13,902 $3,861 $17,763 Ranger Program 786,460 0.678 % $9,222 $9,222 $2,561 $11,783 Aquatics 620,772 0.535 % $7,280 $7,280 $2,022 $9,302 Police Administration 2,152,330 1.855 % $25,239 $25,239 $7,009 $32,248 Patrol 11,984,965 10.330 % $140,542 $140,542 $39,029 $179,571 Investigations 2,885,594 2.487 % $33,838 $33,838 $9,397 $43,235 Neighborhood Services 282,511 0.243 % $3,313 $3,313 $920 $4,233 Traffic Safety 989,039 0.852 % $11,598 $11,598 $3,221 $14,819 Fire Administration 1,060,873 0.914 % $12,440 $12,440 $3,455 $15,895 Emergency Response 12,350,737 10.645 % $144,831 $144,831 $40,221 $185,052 Hazard Prevention 938,914 0.809 % $11,010 $11,010 $3,058 $14,068 Training Services 129,620 0.112 % $1,520 $1,520 $422 $1,942 Fire Station 29,180 0.025 % $342 $342 $95 $437

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Detail allocation of
Citywide Administration
Detail page 49
Schedule 4.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedDisaster Assistance 195,404 0.168 % $2,291 $2,291 $636 $2,927 FD202 Downtown Bid Fund 271,977 0.234 % $3,189 $3,189 $886 $4,075FD601 Water Fund 7,679,816 6.619 % $90,058 $90,058 $25,010 $115,068 FD611 Parking Fund 3,253,276 2.804 % $38,150 $38,150 $10,594 $48,744 FD602 Sewer Fund 8,195,482 7.064 % $96,105 $96,105 $26,689 $122,794 Golf Course 724,556 0.624 % $8,497 $8,497 $2,360 $10,857 FD705 Whale Rock Fund 1,233,383 1.063 % $14,463 $14,463 $4,017 $18,480 Information Services 1,357,744 1.170 % $15,922 $15,922 $4,422 $20,344 FD208 Tourism Bid Fund 1,904,368 1.641 % $22,332 $22,332 $6,202 $28,534 FD621Transit Fund 1,170,299 1.009 % $13,724 $13,724 $3,811 $17,535 FD206 Law Enforcement Grant Fund 132,648 0.114 % $1,556 $1,556 $432 $1,988 Fire Apparatus Service 500,254 0.431 % $5,866 $5,866 $1,629 $7,495 Police Support Services 3,123,544 2.692 % $36,628 $36,628 $10,172 $46,800 Community Services 601,789 0.519 % $7,057 $7,057 $1,960 $9,017 FD711 Hazardous Mat Task Force Fund 56,375 0.049 % $661 $661 $184 $845 CIP Project Engineering 2,683,531 2.313 % $31,469 $31,469 $8,739 $40,208 Community Services Group 703,825 0.607 % $8,253 $8,253 $2,292 $10,545 Solid Waste Recycling 260,715 0.225 % $3,057 $3,057 $849 $3,906 Finance Support Services 90,179 0.078 % $1,057 $1,057 $294 $1,351Finance Non Departmental 283,739 0.245 % $3,327 $3,327 $924 $4,251 Office of DEI 988,355 0.852 % $11,590 $11,590 $11,590 Engineering 930,742 0.802 % $10,914 $10,914 $3,031 $13,945 Housing Policy/Homelessness 1,104,545 0.952 % $12,952 $12,952 $3,597 $16,549 Jack House 5,101 0.004 % $60 $60 $17 $77 Recruit Academy 66,984 0.058 % $785 $785 $218 $1,003 Mobile Crisis Unit 160,605 0.138 % $1,883 $1,883 $523 $2,406 FD212 San Luis Ranch CFD 8,398 0.007 % $98 $98 $27 $125 FD701 General Agency Fund 1,217,765 1.050 % $14,280 $14,280 $3,966 $18,246 FD712 City Of SLO PEG Fund 44,188 0.038 % $518 $518 $144 $662 FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.006 % $76 $76 $21 $97 FD406 Public Safety Equip Replacement Fund 442,726 0.382 % $5,192 $5,192 $1,442 $6,634 FD713 SLCUSD PEG Fund 92,697 0.080 % $1,087 $1,087 $302 $1,389 Water Resource Recovery 192 $2 $2 $1 $3 Orcutt Area Specific Plan 109,740 0.095 % $1,287 $1,287 $357 $1,644 FD209 SB1186 CASP Certify Fund 1,067 0.001 % $13 $13 $3 $16 FD213 Avila Ranch CFE 4,923 0.004 % $58 $58 $16 $74 FD504 LOVR Impact Fee Fund 114,635 0.099 % $1,344 $1,344 $373 $1,717 FD505 Affordable Housing Fund 1,700,000 1.465 % $19,935 $19,935 $5,534 $25,469 Total 116,023,446 100.000 % $1,360,553 $1,360,553 $373,851 $1,734,404 (A) Alloc basis: Total Operating Expenditures by Department/Division

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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Detail allocation of
Citywide Administration
Detail page 50
Schedule 4.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedSource:

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Detail allocation of
Netwok Services & Info Services
Detail page 51
Schedule 4.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedNetwork Services 50 50.000 % $26,983 $26,983 $7,414 $34,397 Information Services 50 50.000 % $26,982 $26,982 $7,414 $34,396 Total 100 100.000 % $53,965 $53,965 $14,828 $68,793 (A) Alloc basis: Direct Allocation to Network Services and Information ServicesSource:

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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Detail allocation of
Economic Development
Detail page 52
Schedule 4.006
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedEconomic Development 100 100.000 % $85,562 $85,562 $23,510 $109,072 Total 100 100.000 % $85,562 $85,562 $23,510 $109,072 (A) Alloc basis: Direct Allocation to Economic DevelopmentSource:

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Detail allocation of
Natural Resource Planning
Detail page 53
Schedule 4.007
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedNatural Resource Protection 100 100.000 % $64,134 $64,134 $17,623 $81,757 Total 100 100.000 % $64,134 $64,134 $17,623 $81,757 (A) Alloc basis: Direct Allocation to Natural Resources PlanningSource:

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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Departmental Cost
Allocation Summary
Detail page 54
Schedule 4.008
2023
Total Citywide Administration Netwok Services & Info
Services
Economic Development Natural Resource Planning
City Council $2,751 $2,751 Office of DEI $11,590 $11,590 Community Services Group $10,545 $10,545 City Attorney $21,343 $21,343 City Clerk $9,990 $9,990 Finance $35,603 $35,603 Network Services $87,023 $52,626 $34,397 Information Services $54,740 $20,344 $34,396 Finance Support Services $1,351 $1,351 Finance Non Departmental $4,251 $4,251 Human Resources $31,515 $31,515 Wellness Program $48 $48 Public Works Administration $21,019 $21,019 Facilities Maintenance $21,435 $21,435 Fleet $21,292 $21,292 CIP Project Engineering $40,208 $40,208 Transportation/Plan Engineering $17,789 $17,789 Insurance ISF Fund $85,560 $85,560 Cultural Activities $5,218 $5,218 Economic Development $124,549 $15,477 $109,072 Natural Resource Protection $96,485 $14,728 $81,757 Community Promotion $6,321 $6,321 Community Development Admin $12,599 $12,599 Commissions & Committees $222 $222 Planning $23,884 $23,884 Engineering $13,945 $13,945 Building and Safety $43,385 $43,385 Housing Policy/Homelessness $16,549 $16,549 Parks Maintenance $53,512 $53,512 Swim Center Maintenance $10,073 $10,073 Urban Forest Services $5,089 $5,089 Streets Maintenance $33,146 $33,146 Traffic Signals & Lighting $8,334 $8,334 Stormwater and Flood Control $16,143 $16,143 Water Resource Recovery $3 $3 Solid Waste Recycling $3,906 $3,906 Recreation Administration $12,657 $12,657 Recreation Facilities $4,887 $4,887 Youth Services $17,763 $17,763 Community Services $9,017 $9,017

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Departmental Cost
Allocation Summary
Detail page 55
Schedule 4.008
2023
Total Citywide Administration Netwok Services & Info
Services
Economic Development Natural Resource Planning
Ranger Program $11,783 $11,783 Aquatics $9,302 $9,302 Golf Course $10,857 $10,857 Jack House $77 $77 Police Administration $32,248 $32,248 Patrol $179,571 $179,571 Investigations $43,235 $43,235 Police Support Services $46,800 $46,800 Neighborhood Services $4,233 $4,233 Traffic Safety $14,819 $14,819 Fire Administration $15,895 $15,895 Emergency Response $185,052 $185,052 Hazard Prevention $14,068 $14,068 Training Services $1,942 $1,942 Recruit Academy $1,003 $1,003 Fire Apparatus Service $7,495 $7,495 Fire Station $437 $437 Mobile Crisis Unit $2,406 $2,406 Disaster Assistance $2,927 $2,927 Orcutt Area Specific Plan $1,644 $1,644 FD202 Downtown Bid Fund $4,075 $4,075 FD206 Law Enforcement Grant Fund $1,988 $1,988 FD208 Tourism Bid Fund $28,534 $28,534 FD209 SB1186 CASP Certify Fund $16 $16 FD212 San Luis Ranch CFD $125 $125 FD213 Avila Ranch CFE $74 $74 FD406 Public Safety Equip Replacement Fund $6,634 $6,634 FD504 LOVR Impact Fee Fund $1,717 $1,717 FD505 Affordable Housing Fund $25,469 $25,469 FD601 Water Fund $115,068 $115,068 FD602 Sewer Fund $122,794 $122,794 FD611 Parking Fund $48,744 $48,744 FD621Transit Fund $17,535 $17,535 FD701 General Agency Fund $18,246 $18,246 FD705 Whale Rock Fund $18,480 $18,480 FD711 Hazardous Mat Task Force Fund $845 $845 FD712 City Of SLO PEG Fund $662 $662 FD713 SLCUSD PEG Fund $1,389 $1,389 FD715 Boysen Ranch Conserv Easemt Fund $97 $97 Total $1,994,026 $1,734,404 $68,793 $109,072 $81,757

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

SCHEDULE 5.01

COMMUNITY SERVICES GROUP

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

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

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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Community Services Group
Costs to be allocated
Detail page 57
Schedule 5.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $703,825 $703,825 Deductions: GENERAL GOVERNMENT ($55,000) Total deductions: ($55,000) ($55,000) Allocated additions: 10000000 - Building Charge $1,689 $1,689 1011010 - Office of DEI $50 $558 $608 1011001 - City Administration $8,253 $2,292 $10,545 1011501 - City Attorney $7,571 $7,571 1011021 - City Clerk $327 $327 1012000 - Finance $10,874 $10,874 1011101 - Network Services $11,989 $11,989 1011103 - Information Services $3,715 $3,715 1012006 - Finance Support Services $583 $583 1012007 - Finance Non Departmental $619 $619 1013001 - Human Resources $12,366 $12,366 1013003 - Wellness Program $18 $18 1015005 - Facilities Maintenance $3,185 $3,185 8020000 - Insurance ISF Fund $11,993 $11,993 Total allocated additions: $9,992 $66,090 $76,082 $76,082 Total to be allocated $658,817 $66,090 $724,907

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Community Services Group
Schedule of costs to be
allocated by function
Detail page 58
Schedule 5.003
2023
Total General & Admin Project Supervision Direct Costs
Wages & BenefitsSALARIES & WAGES $423,483 $113,155 $310,328 FRINGE BENEFITS $165,144 $44,126 $121,018 Other Expense and CostSERVICES & SUPPLIES $58,366 $15,595 $42,771 OTHER CONTRACT SERVICES $1,832 $1,832 GENERAL GOVERNMENT $55,000 $55,000 Departmental Expenditures $703,825 $227,876 $474,117 $1,832 Cost AdjustmentsDeductions ($55,000) ($55,000)Additions: 1stOther $9,992 $9,992 Functional Cost $658,817 $182,868 $474,117 $1,832 Reallocate Admin ($182,868) $182,164 $704 Allocable Costs $658,817 $656,281 $2,536 1st Allocation $658,817 $656,281 $2,536 Additions: 2ndOther $66,090 $66,090 Functional Cost $66,090 $66,090 Reallocate Admin ($66,090) $65,836 $254 Allocable Costs $66,090 $65,836 $254 2nd Allocation $66,090 $65,836 $254 Total allocated $724,907 $722,117 $2,790

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Community Services Group
Detail allocation of
Project Supervision
Detail page 59
Schedule 5.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 660 9.007 % $59,108 $59,108 $5,930 $65,038 FD602 Sewer Fund 632 8.624 % $56,601 $56,601 $5,678 $62,279 FD611 Parking Fund 800 10.917 % $71,646 $71,646 $7,187 $78,833 FD621Transit Fund 450 6.141 % $40,301 $40,301 $4,043 $44,344 FD705 Whale Rock Fund 59 0.805 % $5,284 $5,284 $530 $5,814 Solid Waste Recycling 362 4.940 % $32,420 $32,420 $3,252 $35,672 Community Development Admin 1,481 20.210 % $132,635 $132,635 $13,306 $145,941 Public Works Administration 1,789 24.413 % $160,219 $160,219 $16,073 $176,292 Recreation Administration 1,095 14.943 % $98,067 $98,067 $9,837 $107,904 Total 7,328 100.000 % $656,281 $656,281 $65,836 $722,117 (A) Alloc basis: Percent of Project Supervision Time by Department/FundSource: Salary & Wage Analysis

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Community Services Group
Detail allocation of
Direct Costs
Detail page 60
Schedule 5.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD602 Sewer Fund 100 100.000 % $2,536 $2,536 $254 $2,790 Total 100 100.000 % $2,536 $2,536 $254 $2,790 (A) Alloc basis: Direct Allocation to Fund 602, SewerSource:

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Community Services Group
Departmental Cost
Allocation Summary
Detail page 61
Schedule 5.006
2023
Total Project Supervision Direct Costs
Public Works Administration $176,292 $176,292 Community Development Admin $145,941 $145,941 Solid Waste Recycling $35,672 $35,672 Recreation Administration $107,904 $107,904 FD601 Water Fund $65,038 $65,038 FD602 Sewer Fund $65,069 $62,279 $2,790 FD611 Parking Fund $78,833 $78,833 FD621Transit Fund $44,344 $44,344 FD705 Whale Rock Fund $5,814 $5,814 Total $724,907 $722,117 $2,790

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

SCHEDULE 6.01

CITY ATTORNEY

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

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

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Attorney
Costs to be allocated
Detail page 63
Schedule 6.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,424,496 $1,424,496 Deductions: GENERAL GOVERNMENT ($219,907) Total deductions: ($219,907) ($219,907) Allocated additions: 10000000 - Building Charge $3,316 $3,316 1011002 - City Council $10,912 $5,596 $16,508 1011010 - Office of DEI $119 $1,339 $1,458 1011001 - City Administration $16,704 $4,639 $21,343 1011021 - City Clerk $19,531 $19,531 1012000 - Finance $23,643 $23,643 1011101 - Network Services $33,965 $33,965 1011103 - Information Services $18,419 $18,419 1012006 - Finance Support Services $1,180 $1,180 1012007 - Finance Non Departmental $1,539 $1,539 1013001 - Human Resources $29,678 $29,678 1013003 - Wellness Program $44 $44 1015005 - Facilities Maintenance $15,644 $15,644 8020000 - Insurance ISF Fund $29,337 $29,337 Total allocated additions: $31,051 $184,554 $215,605 $215,605 Total to be allocated $1,235,640 $184,554 $1,420,194

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Attorney
Schedule of costs to be
allocated by function
Detail page 64
Schedule 6.003
2023
Total General & Admin City Attorney
Wages & BenefitsSALARIES & WAGES $755,156 $755,156 FRINGE BENEFITS $382,763 $382,763 Other Expense and CostSERVICES & SUPPLIES $66,670 $66,670 GENERAL GOVERNMENT $219,907 $219,907 Departmental Expenditures $1,424,496 $219,907 $1,204,589 Cost AdjustmentsDeductions ($219,907) ($219,907)Additions: 1stOther $31,051 $31,051 Functional Cost $1,235,640 $31,051 $1,204,589 Reallocate Admin ($31,051) $31,051 Allocable Costs $1,235,640 $1,235,640 1st Allocation $1,235,640 $1,235,640 Additions: 2ndOther $184,554 $184,554 Functional Cost $184,554 $184,554 Reallocate Admin ($184,554) $184,554 Allocable Costs $184,554 $184,554 2nd Allocation $184,554 $184,554 Total allocated $1,420,194 $1,420,194

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Attorney
Detail allocation of
City Attorney
Detail page 65
Schedule 6.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 234,567 0.204 % $2,523 $2,523 $2,523 Cultural Activities 348,269 0.303 % $3,746 $3,746 $577 $4,323 Economic Development 1,032,915 0.899 % $11,111 $11,111 $1,711 $12,822 Natural Resource Protection 983,010 0.856 % $10,574 $10,574 $1,628 $12,202 Community Promotion 421,838 0.367 % $4,538 $4,538 $699 $5,237 City Clerk 666,756 0.580 % $7,172 $7,172 $1,104 $8,276 Finance 2,376,210 2.069 % $25,561 $25,561 $3,935 $29,496 Network Services 3,512,394 3.058 % $37,783 $37,783 $5,817 $43,600Human Resources 2,103,351 1.831 % $22,626 $22,626 $3,483 $26,109 Insurance ISF Fund 5,710,479 4.971 % $61,428 $61,428 $9,457 $70,885 Wellness Program 3,201 0.003 % $34 $34 $5 $39 Community Development Admin 840,891 0.732 % $9,046 $9,046 $1,393 $10,439 Commissions & Committees 14,819 0.013 % $159 $159 $25 $184 Planning 1,594,072 1.388 % $17,148 $17,148 $2,640 $19,788 Building and Safety 2,895,572 2.521 % $31,148 $31,148 $4,795 $35,943 Public Works Administration 1,402,863 1.221 % $15,091 $15,091 $2,323 $17,414 Parks Maintenance 3,571,500 3.109 % $38,419 $38,419 $5,915 $44,334 Swim Center Maintenance 672,335 0.585 % $7,232 $7,232 $1,113 $8,345 Urban Forest Services 339,617 0.296 % $3,653 $3,653 $562 $4,215 Facilities Maintenance 1,430,582 1.245 % $15,389 $15,389 $2,369 $17,758 Streets Maintenance 2,212,230 1.926 % $23,797 $23,797 $3,664 $27,461 Stormwater and Flood Control 1,077,395 0.938 % $11,590 $11,590 $1,784 $13,374 Traffic Signals & Lighting 556,237 0.484 % $5,983 $5,983 $921 $6,904 Fleet 1,421,074 1.237 % $15,287 $15,287 $2,353 $17,640 City Administration 1,502,421 1.308 % $16,162 $16,162 $16,162 Transportation/Plan Engineering 1,187,300 1.034 % $12,772 $12,772 $1,966 $14,738 Recreation Administration 844,713 0.735 % $9,087 $9,087 $1,399 $10,486 Recreation Facilities 326,162 0.284 % $3,509 $3,509 $540 $4,049 Youth Services 1,185,547 1.032 % $12,753 $12,753 $1,963 $14,716 Ranger Program 786,460 0.685 % $8,460 $8,460 $1,302 $9,762 Aquatics 620,772 0.540 % $6,678 $6,678 $1,028 $7,706 Police Administration 2,152,330 1.874 % $23,153 $23,153 $3,564 $26,717 Patrol 11,984,965 10.434 % $128,923 $128,923 $19,848 $148,771 Investigations 2,885,594 2.512 % $31,040 $31,040 $4,779 $35,819 Neighborhood Services 282,511 0.246 % $3,039 $3,039 $468 $3,507 Traffic Safety 989,039 0.861 % $10,639 $10,639 $1,638 $12,277 Fire Administration 1,060,873 0.924 % $11,412 $11,412 $1,757 $13,169 Emergency Response 12,350,737 10.752 % $132,857 $132,857 $20,454 $153,311 Hazard Prevention 938,914 0.817 % $10,100 $10,100 $1,555 $11,655 Training Services 129,620 0.113 % $1,394 $1,394 $215 $1,609 Fire Station 29,180 0.025 % $314 $314 $48 $362

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Attorney
Detail allocation of
City Attorney
Detail page 66
Schedule 6.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedDisaster Assistance 195,404 0.170 % $2,102 $2,102 $324 $2,426 FD202 Downtown Bid Fund 271,977 0.237 % $2,926 $2,926 $450 $3,376FD601 Water Fund 7,679,816 6.686 % $82,612 $82,612 $12,719 $95,331 FD611 Parking Fund 3,253,276 2.832 % $34,996 $34,996 $5,388 $40,384 FD602 Sewer Fund 8,195,482 7.135 % $88,159 $88,159 $13,573 $101,732 Golf Course 724,556 0.631 % $7,794 $7,794 $1,200 $8,994 Information Services 1,357,744 1.182 % $14,605 $14,605 $2,249 $16,854 FD208 Tourism Bid Fund 1,904,368 1.658 % $20,485 $20,485 $3,154 $23,639 FD621Transit Fund 1,170,299 1.019 % $12,589 $12,589 $1,938 $14,527 FD206 Law Enforcement Grant Fund 132,648 0.115 % $1,427 $1,427 $220 $1,647 Fire Apparatus Service 500,254 0.436 % $5,381 $5,381 $828 $6,209 Police Support Services 3,123,544 2.719 % $33,600 $33,600 $5,173 $38,773 Community Services 601,789 0.524 % $6,473 $6,473 $997 $7,470 FD711 Hazardous Mat Task Force Fund 56,375 0.049 % $606 $606 $93 $699 CIP Project Engineering 2,683,531 2.336 % $28,867 $28,867 $4,444 $33,311 Community Services Group 703,825 0.613 % $7,571 $7,571 $7,571 Solid Waste Recycling 260,715 0.227 % $2,805 $2,805 $432 $3,237 Finance Support Services 90,179 0.079 % $970 $970 $149 $1,119 Finance Non Departmental 283,739 0.247 % $3,052 $3,052 $470 $3,522 Office of DEI 988,355 0.860 % $10,632 $10,632 $10,632 Engineering 930,742 0.810 % $10,012 $10,012 $1,541 $11,553 Housing Policy/Homelessness 1,104,545 0.962 % $11,882 $11,882 $1,829 $13,711 Jack House 5,101 0.004 % $55 $55 $8 $63 Recruit Academy 66,984 0.058 % $721 $721 $111 $832 Mobile Crisis Unit 160,605 0.140 % $1,728 $1,728 $266 $1,994 FD212 San Luis Ranch CFD 8,398 0.007 % $90 $90 $14 $104 FD701 General Agency Fund 1,217,765 1.060 % $13,100 $13,100 $2,017 $15,117 FD712 City Of SLO PEG Fund 44,188 0.038 % $475 $475 $73 $548 FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.006 % $70 $70 $11 $81 FD406 Public Safety Equip Replacement Fund 442,726 0.385 % $4,762 $4,762 $733 $5,495 FD713 SLCUSD PEG Fund 92,697 0.081 % $997 $997 $154 $1,151 Water Resource Recovery 192 $2 $2 $2 Orcutt Area Specific Plan 109,740 0.096 % $1,180 $1,180 $182 $1,362 FD209 SB1186 CASP Certify Fund 1,067 0.001 % $11 $11 $2 $13 FD213 Avila Ranch CFE 4,923 0.004 % $53 $53 $8 $61 FD504 LOVR Impact Fee Fund 114,635 0.100 % $1,233 $1,233 $190 $1,423 FD505 Affordable Housing Fund 1,700,000 1.481 % $18,287 $18,287 $2,817 $21,104 Total 114,867,988 100.000 % $1,235,640 $1,235,640 $184,554 $1,420,194 (A) Alloc basis: Total Operating Expenditures by Department/Division

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Attorney
Detail allocation of
City Attorney
Detail page 67
Schedule 6.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedSource:

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Attorney
Departmental Cost
Allocation Summary
Detail page 68
Schedule 6.005
2023
Total City Attorney
City Council $2,523 $2,523 Office of DEI $10,632 $10,632 City Administration $16,162 $16,162 Community Services Group $7,571 $7,571 City Clerk $8,276 $8,276 Finance $29,496 $29,496 Network Services $43,600 $43,600 Information Services $16,854 $16,854 Finance Support Services $1,119 $1,119 Finance Non Departmental $3,522 $3,522 Human Resources $26,109 $26,109 Wellness Program $39 $39 Public Works Administration $17,414 $17,414 Facilities Maintenance $17,758 $17,758 Fleet $17,640 $17,640 CIP Project Engineering $33,311 $33,311 Transportation/Plan Engineering $14,738 $14,738 Insurance ISF Fund $70,885 $70,885 Cultural Activities $4,323 $4,323 Economic Development $12,822 $12,822 Natural Resource Protection $12,202 $12,202 Community Promotion $5,237 $5,237 Community Development Admin $10,439 $10,439 Commissions & Committees $184 $184 Planning $19,788 $19,788 Engineering $11,553 $11,553 Building and Safety $35,943 $35,943 Housing Policy/Homelessness $13,711 $13,711 Parks Maintenance $44,334 $44,334 Swim Center Maintenance $8,345 $8,345 Urban Forest Services $4,215 $4,215 Streets Maintenance $27,461 $27,461 Traffic Signals & Lighting $6,904 $6,904 Stormwater and Flood Control $13,374 $13,374 Water Resource Recovery $2 $2 Solid Waste Recycling $3,237 $3,237 Recreation Administration $10,486 $10,486 Recreation Facilities $4,049 $4,049 Youth Services $14,716 $14,716 Community Services $7,470 $7,470 Ranger Program $9,762 $9,762 Aquatics $7,706 $7,706

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Attorney
Departmental Cost
Allocation Summary
Detail page 69
Schedule 6.005
2023
Total City Attorney
Golf Course $8,994 $8,994 Jack House $63 $63 Police Administration $26,717 $26,717 Patrol $148,771 $148,771 Investigations $35,819 $35,819 Police Support Services $38,773 $38,773 Neighborhood Services $3,507 $3,507 Traffic Safety $12,277 $12,277 Fire Administration $13,169 $13,169 Emergency Response $153,311 $153,311 Hazard Prevention $11,655 $11,655 Training Services $1,609 $1,609 Recruit Academy $832 $832 Fire Apparatus Service $6,209 $6,209 Fire Station $362 $362 Mobile Crisis Unit $1,994 $1,994 Disaster Assistance $2,426 $2,426 Orcutt Area Specific Plan $1,362 $1,362 FD202 Downtown Bid Fund $3,376 $3,376 FD206 Law Enforcement Grant Fund $1,647 $1,647 FD208 Tourism Bid Fund $23,639 $23,639 FD209 SB1186 CASP Certify Fund $13 $13 FD212 San Luis Ranch CFD $104 $104 FD213 Avila Ranch CFE $61 $61 FD406 Public Safety Equip Replacement Fund $5,495 $5,495 FD504 LOVR Impact Fee Fund $1,423 $1,423 FD505 Affordable Housing Fund $21,104 $21,104 FD601 Water Fund $95,331 $95,331 FD602 Sewer Fund $101,732 $101,732 FD611 Parking Fund $40,384 $40,384 FD621Transit Fund $14,527 $14,527 FD701 General Agency Fund $15,117 $15,117 FD711 Hazardous Mat Task Force Fund $699 $699 FD712 City Of SLO PEG Fund $548 $548 FD713 SLCUSD PEG Fund $1,151 $1,151 FD715 Boysen Ranch Conserv Easemt Fund $81 $81 Total $1,420,194 $1,420,194

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

SCHEDULE 7.01

CITY CLERK

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

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

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

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Clerk
Costs to be allocated
Detail page 71
Schedule 7.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $666,756 $666,756 Allocated additions: 10000000 - Building Charge $2,647 $2,647 1011010 - Office of DEI $89 $1,005 $1,094 1011001 - City Administration $7,819 $2,171 $9,990 1011501 - City Attorney $7,172 $1,104 $8,276 1012000 - Finance $13,477 $13,477 1011101 - Network Services $33,782 $33,782 1011103 - Information Services $6,687 $6,687 1012006 - Finance Support Services $552 $552 1012007 - Finance Non Departmental $937 $937 1013001 - Human Resources $22,258 $22,258 1013003 - Wellness Program $33 $33 1015005 - Facilities Maintenance $12,488 $12,488 8020000 - Insurance ISF Fund $19,783 $19,783 Total allocated additions: $17,727 $114,277 $132,004 $132,004 Total to be allocated $684,483 $114,277 $798,760

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Clerk
Schedule of costs to be
allocated by function
Detail page 72
Schedule 7.003
2023
Total General & Admin City Clerk Services Public Counter/Main City Phone
General Government
Wages & BenefitsSALARIES & WAGES $321,788 $70,536 $176,758 $25,711 $48,783 FRINGE BENEFITS $170,516 $37,377 $93,664 $13,624 $25,851 Other Expense and CostSERVICES & SUPPLIES $100,873 $22,111 $55,410 $8,060 $15,292 OTHER CONTRACT SERVICES $73,579 $73,579 Departmental Expenditures $666,756 $130,024 $325,832 $47,395 $163,505 Additions: 1stOther $17,727 $17,727 Functional Cost $684,483 $147,751 $325,832 $47,395 $163,505 Reallocate Admin ($147,751) $89,695 $13,047 $45,009 Allocable Costs $684,483 $415,527 $60,442 $208,514 Unallocated ($208,514) ($208,514)1st Allocation $475,969 $415,527 $60,442 Additions: 2ndOther $114,277 $114,277 Functional Cost $114,277 $114,277 Reallocate Admin ($114,277) $69,374 $10,091 $34,812 Allocable Costs $114,277 $69,374 $10,091 $34,812 Unallocated ($34,812) ($34,812)2nd Allocation $79,465 $69,374 $10,091 Total allocated $555,434 $484,901 $70,533

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Clerk
Detail allocation of
City Clerk Services
Detail page 73
Schedule 7.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 9 3.383 % $14,059 $14,059 $3,927 $17,986 Fire Administration 13 4.887 % $20,308 $20,308 $5,672 $25,980 FD601 Water Fund 7 2.632 % $10,935 $10,935 $3,054 $13,989 FD602 Sewer Fund 10 3.759 % $15,621 $15,621 $4,363 $19,984 Recreation Administration 6 2.256 % $9,373 $9,373 $2,618 $11,991 City Administration 95 35.714 % $148,403 $148,403 $148,403 Public Works Administration 40 15.038 % $62,485 $62,485 $17,453 $79,938 City Attorney 12 4.511 % $18,746 $18,746 $18,746 Human Resources 11 4.135 % $17,183 $17,183 $4,799 $21,982 Finance 19 7.143 % $29,681 $29,681 $8,290 $37,971 Community Development Admin 34 12.782 % $53,112 $53,112 $14,835 $67,947 FD611 Parking Fund 5 1.880 % $7,811 $7,811 $2,182 $9,993 FD621Transit Fund 5 1.880 % $7,810 $7,810 $2,181 $9,991 Total 266 100.000 % $415,527 $415,527 $69,374 $484,901 (A) Alloc basis: Count of Council Agenda Items by Department/DivisionSource: Clerk-Agenda item Tracking by Operating program

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 74
Schedule 7.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.649 % $392 $392 $69 $461 Facilities Maintenance 500 1.082 % $654 $654 $114 $768 Streets Maintenance 1,600 3.461 % $2,092 $2,092 $365 $2,457 Stormwater and Flood Control 635 1.374 % $830 $830 $145 $975 Traffic Signals & Lighting 200 0.433 % $262 $262 $46 $308 Transportation/Plan Engineering 600 1.298 % $785 $785 $137 $922 Recreation Administration 400 0.865 % $523 $523 $91 $614 Recreation Facilities 100 0.216 % $131 $131 $23 $154 Youth Services 800 1.731 % $1,046 $1,046 $183 $1,229 Community Services 400 0.865 % $523 $523 $91 $614 Ranger Program 800 1.731 % $1,046 $1,046 $183 $1,229 Aquatics 100 0.216 % $131 $131 $23 $154 Golf Course 400 0.865 % $523 $523 $91 $614 Police Administration 650 1.406 % $850 $850 $148 $998 Patrol 4,500 9.735 % $5,884 $5,884 $1,028 $6,912 Investigations 1,400 3.029 % $1,831 $1,831 $320 $2,151 Police Support Services 2,050 4.435 % $2,680 $2,680 $468 $3,148 Neighborhood Services 100 0.216 % $131 $131 $23 $154 Traffic Safety 400 0.865 % $523 $523 $91 $614 Fire Administration 400 0.865 % $523 $523 $91 $614 Emergency Response 4,600 9.951 % $6,015 $6,015 $1,051 $7,066 Hazard Prevention 600 1.298 % $785 $785 $137 $922 FD601 Water Fund 3,389 7.332 % $4,431 $4,431 $774 $5,205 FD621Transit Fund 200 0.433 % $262 $262 $46 $308 City Administration 600 1.298 % $785 $785 $785 Economic Development 100 0.216 % $131 $131 $23 $154 Natural Resource Protection 300 0.649 % $392 $392 $69 $461 Community Promotion 25 0.054 % $33 $33 $6 $39 City Attorney 600 1.298 % $785 $785 $785 Finance 1,500 3.245 % $1,961 $1,961 $343 $2,304 Network Services 855 1.850 % $1,118 $1,118 $195 $1,313 Information Services 850 1.839 % $1,111 $1,111 $194 $1,305 Human Resources 1,000 2.163 % $1,308 $1,308 $228 $1,536 Community Development Admin 500 1.082 % $654 $654 $114 $768 Building and Safety 1,550 3.353 % $2,027 $2,027 $354 $2,381 Public Works Administration 700 1.514 % $915 $915 $160 $1,075 Parks Maintenance 1,300 2.812 % $1,700 $1,700 $297 $1,997 Swim Center Maintenance 100 0.216 % $131 $131 $23 $154 Fire Apparatus Service 200 0.433 % $262 $262 $46 $308 Fleet 500 1.082 % $654 $654 $114 $768 FD611 Parking Fund 1,622 3.509 % $2,121 $2,121 $371 $2,492

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 75
Schedule 7.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCIP Project Engineering 1,800 3.894 % $2,354 $2,354 $411 $2,765 Planning 1,000 2.163 % $1,308 $1,308 $228 $1,536 City Council 500 1.082 % $654 $654 $654 Community Services Group 250 0.541 % $327 $327 $327 Housing Policy/Homelessness 400 0.865 % $523 $523 $91 $614 Solid Waste Recycling 200 0.433 % $262 $262 $46 $308 Office of DEI 100 0.216 % $131 $131 $131 Engineering 500 1.082 % $654 $654 $114 $768 FD705 Whale Rock Fund 410 0.887 % $536 $536 $94 $630 FD602 Sewer Fund 3,364 7.277 % $4,399 $4,399 $768 $5,167 Disaster Assistance 100 0.216 % $131 $131 $23 $154 FD208 Tourism Bid Fund 175 0.380 % $222 $222 $41 $263 Total 46,225 100.000 % $60,442 $60,442 $10,091 $70,533 (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

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City of San Luis Obispo, CA Central Service Cost Allocation City Clerk
Departmental Cost
Allocation Summary
Detail page 76
Schedule 7.006
2023
Total City Clerk Services Public Counter/Main City Phone City Council $654 $654 Office of DEI $131 $131 City Administration $149,188 $148,403 $785 Community Services Group $327 $327 City Attorney $19,531 $18,746 $785 Finance $40,275 $37,971 $2,304 Network Services $1,313 $1,313 Information Services $1,305 $1,305 Human Resources $23,518 $21,982 $1,536 Public Works Administration $81,013 $79,938 $1,075 Facilities Maintenance $768 $768 Fleet $768 $768 CIP Project Engineering $2,765 $2,765 Transportation/Plan Engineering $922 $922 Economic Development $154 $154 Natural Resource Protection $461 $461 Community Promotion $39 $39 Community Development Admin $68,715 $67,947 $768 Planning $1,536 $1,536 Engineering $768 $768 Building and Safety $2,381 $2,381 Housing Policy/Homelessness $614 $614 Parks Maintenance $1,997 $1,997 Swim Center Maintenance $154 $154 Urban Forest Services $461 $461 Streets Maintenance $2,457 $2,457 Traffic Signals & Lighting $308 $308 Stormwater and Flood Control $975 $975 Solid Waste Recycling $308 $308 Recreation Administration $12,605 $11,991 $614 Recreation Facilities $154 $154 Youth Services $1,229 $1,229 Community Services $614 $614 Ranger Program $1,229 $1,229 Aquatics $154 $154 Golf Course $614 $614 Police Administration $18,984 $17,986 $998 Patrol $6,912 $6,912 Investigations $2,151 $2,151 Police Support Services $3,148 $3,148

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation City Clerk
Departmental Cost
Allocation Summary
Detail page 77
Schedule 7.006
2023
Total City Clerk Services Public Counter/Main City Phone Neighborhood Services $154 $154 Traffic Safety $614 $614 Fire Administration $26,594 $25,980 $614 Emergency Response $7,066 $7,066 Hazard Prevention $922 $922 Fire Apparatus Service $308 $308 Disaster Assistance $154 $154 FD208 Tourism Bid Fund $263 $263 FD601 Water Fund $19,194 $13,989 $5,205 FD602 Sewer Fund $25,151 $19,984 $5,167 FD611 Parking Fund $12,485 $9,993 $2,492 FD621Transit Fund $10,299 $9,991 $308 FD705 Whale Rock Fund $630 $630 Total $555,434 $484,901 $70,533

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

SCHEDULE 8.01

FINANCE

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

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

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

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

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

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

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

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

SCHEDULE 8.01

FINANCE

NATURE AND EXTENT OF SERVICE

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

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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Costs to be allocated
Detail page 79
Schedule 8.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,376,211 $2,376,211 Deductions: GENERAL GOVERMENT ($37,308) Total deductions: ($37,308) ($37,308) Allocated additions: 10000000 - Building Charge $10,333 $10,333 1011002 - City Council $17,277 $8,861 $26,138 1011010 - Office of DEI $298 $3,348 $3,646 1011001 - City Administration $27,865 $7,738 $35,603 1011501 - City Attorney $25,561 $3,935 $29,496 1011021 - City Clerk $31,642 $8,633 $40,275 1012000 - Finance $3,388 $3,388 1011101 - Network Services $87,513 $87,513 1011103 - Information Services $22,289 $22,289 1012006 - Finance Support Services $1,968 $1,968 1012007 - Finance Non Departmental $2,207 $2,207 1013001 - Human Resources $82,528 $82,528 1013003 - Wellness Program $110 $110 1015005 - Facilities Maintenance $48,752 $48,752 8020000 - Insurance ISF Fund $56,599 $56,599 Total allocated additions: $112,976 $337,869 $450,845 $450,845 Total to be allocated $2,451,879 $337,869 $2,789,748

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City of San Luis Obispo, CA Central Service Cost Allocation Finance
Schedule of costs to be
allocated by function
Detail page 80
Schedule 8.003
2023
Total General &
Admin
Bus Lic, Trans
Occ Tax &
Tourism
Accounts
Payable
Payroll Purchasing General
Finance
Utility Billing Cashier Budget
Wages & BenefitsSALARIES & WAGES $1,345,228 $285,592 $64,033 $97,933 $157,526 $130,218 $398,187 $15,470 $71,970 $111,385 FRINGE BENEFITS $619,927 $131,611 $29,509 $45,131 $72,593 $60,009 $183,498 $7,129 $33,166 $51,330 Other Expense and CostSERVICES AND SUPPLIES $373,748 $79,347 $17,790 $27,209 $43,766 $36,179 $110,629 $4,298 $19,996 $30,946 GENERAL GOVERMENT $37,308 $37,308 Departmental Expenditures $2,376,211 $533,858 $111,332 $170,273 $273,885 $226,406 $692,314 $26,897 $125,132 $193,661 Cost AdjustmentsDeductions ($37,308) ($37,308)Additions: 1stOther $112,976 $7,717 $9,055 $8,118 $11,330 $55,401 $1,851 $6,669 $12,835 Functional Cost $2,451,879 $496,550 $119,049 $179,328 $282,003 $237,736 $747,715 $28,748 $131,801 $206,496 Reallocate Admin ($496,550) $30,006 $45,892 $73,817 $61,021 $186,592 $7,249 $33,726 $52,195 Allocable Costs $2,451,879 $149,055 $225,220 $355,820 $298,757 $934,307 $35,997 $165,527 $258,691 Unallocated ($177,560) ($149,055)1st Allocation $2,274,319 $225,220 $355,820 $298,757 $934,307 $35,997 $165,527 $258,691 Additions: 2ndFinance $3,388 $231 $272 $243 $340 $1,661 $56 $200 $385 Other $334,481 $22,847 $26,809 $24,035 $33,544 $164,021 $5,481 $19,743 $38,001 Functional Cost $337,869 $23,078 $27,081 $24,278 $33,884 $165,682 $5,537 $19,943 $38,386 Allocable Costs $337,869 $23,078 $27,081 $24,278 $33,884 $165,682 $5,537 $19,943 $38,386 Unallocated ($23,078) ($23,078)2nd Allocation $314,791 $27,081 $24,278 $33,884 $165,682 $5,537 $19,943 $38,386 Total allocated $2,589,110 $252,301 $380,098 $332,641 $1,099,989 $41,534 $185,470 $297,077

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City of San Luis Obispo, CA Central Service Cost Allocation Finance
Schedule of costs to be
allocated by function
Detail page 81
Schedule 8.003
2023
Cannabis
Wages & BenefitsSALARIES & WAGES $12,914 FRINGE BENEFITS $5,951 Other Expense and CostSERVICES AND SUPPLIES $3,588 GENERAL GOVERMENTDepartmental Expenditures $22,453 Cost AdjustmentsDeductionsAdditions: 1stOtherFunctional Cost $22,453 Reallocate Admin $6,052 Allocable Costs $28,505 Unallocated ($28,505)1st AllocationAdditions: 2ndFinance OtherFunctional CostAllocable CostsUnallocated2nd AllocationTotal allocated

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City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Accounts Payable
Detail page 82
Schedule 8.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 3,493 9.885 % $22,262 $22,262 $2,789 $25,051 FD611 Parking Fund 1,850 5.235 % $11,791 $11,791 $1,477 $13,268 FD602 Sewer Fund 4,048 11.455 % $25,799 $25,799 $3,233 $29,032 FD621Transit Fund 434 1.228 % $2,766 $2,766 $347 $3,113 FD705 Whale Rock Fund 375 1.061 % $2,390 $2,390 $299 $2,689 FD711 Hazardous Mat Task Force Fund 67 0.190 % $427 $427 $54 $481City Council 127 0.359 % $809 $809 $809 Economic Development 191 0.540 % $1,217 $1,217 $153 $1,370 Natural Resource Protection 285 0.806 % $1,816 $1,816 $228 $2,044Community Promotion 156 0.441 % $994 $994 $125 $1,119 Finance Support Services 531 1.503 % $3,384 $3,384 $424 $3,808 Human Resources 730 2.066 % $4,653 $4,653 $583 $5,236 Insurance ISF Fund 32 0.091 % $204 $204 $26 $230 Wellness Program 9 0.025 % $57 $57 $7 $64 Community Development Admin 384 1.087 % $2,447 $2,447 $307 $2,754Commissions & Committees 15 0.042 % $96 $96 $12 $108 Planning 170 0.481 % $1,083 $1,083 $136 $1,219 Building and Safety 282 0.798 % $1,797 $1,797 $225 $2,022 Public Works Administration 392 1.109 % $2,498 $2,498 $313 $2,811Parks Maintenance 1,324 3.747 % $8,438 $8,438 $1,057 $9,495 Swim Center Maintenance 766 2.168 % $4,882 $4,882 $612 $5,494 Urban Forest Services 150 0.424 % $956 $956 $120 $1,076 Facilities Maintenance 5,097 14.424 % $32,485 $32,485 $4,070 $36,555 Streets Maintenance 551 1.559 % $3,512 $3,512 $440 $3,952 Traffic Signals & Lighting 192 0.543 % $1,224 $1,224 $153 $1,377 Fleet 1,216 3.441 % $7,750 $7,750 $971 $8,721 City Administration 537 1.520 % $3,422 $3,422 $3,422 Transportation/Plan Engineering 195 0.552 % $1,243 $1,243 $156 $1,399 Recreation Administration 358 1.013 % $2,282 $2,282 $286 $2,568 Recreation Facilities 98 0.277 % $625 $625 $78 $703 Youth Services 432 1.222 % $2,753 $2,753 $345 $3,098 Community Services 340 0.962 % $2,167 $2,167 $272 $2,439 Ranger Program 371 1.050 % $2,364 $2,364 $296 $2,660 Aquatics 132 0.374 % $841 $841 $105 $946 Police Administration 1,714 4.850 % $10,924 $10,924 $1,369 $12,293 Patrol 208 0.589 % $1,326 $1,326 $166 $1,492 Investigations 135 0.382 % $860 $860 $108 $968 Police Support Services 108 0.306 % $688 $688 $86 $774 Neighborhood Services 68 0.192 % $433 $433 $54 $487 Traffic Safety 62 0.175 % $395 $395 $50 $445 Emergency Response 316 0.894 % $2,014 $2,014 $252 $2,266

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City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Accounts Payable
Detail page 83
Schedule 8.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedHazard Prevention 95 0.269 % $605 $605 $76 $681 Training Services 197 0.557 % $1,256 $1,256 $157 $1,413 Fire Station 246 0.696 % $1,568 $1,568 $196 $1,764 Disaster Assistance 84 0.238 % $535 $535 $67 $602 City Attorney 282 0.798 % $1,797 $1,797 $1,797 City Clerk 249 0.705 % $1,587 $1,587 $1,587 Network Services 756 2.139 % $4,818 $4,818 $604 $5,422 Information Services 92 0.260 % $586 $586 $73 $659 Golf Course 637 1.803 % $4,060 $4,060 $509 $4,569 Fire Administration 885 2.504 % $5,640 $5,640 $707 $6,347 Fire Apparatus Service 456 1.290 % $2,906 $2,906 $364 $3,270 FD208 Tourism Bid Fund 302 0.855 % $1,925 $1,925 $241 $2,166 FD202 Downtown Bid Fund 15 0.042 % $96 $96 $12 $108 CIP Project Engineering 174 0.492 % $1,109 $1,109 $139 $1,248 Cultural Activities 2 0.006 % $13 $13 $2 $15 FD201 Local Sales Tax Fund 104 0.294 % $663 $663 $83 $746 FD401 Capital Outlay Engineering 991 2.804 % $6,316 $6,316 $791 $7,107 FD404 Major Facility Replacement Fund 63 0.178 % $402 $402 $50 $452 Solid Waste Recycling 37 0.105 % $236 $236 $30 $266 Community Services Group 104 0.294 % $663 $663 $663 Finance Non Departmental 5 0.014 % $32 $32 $4 $36 FD206 Law Enforcement Grant Fund 16 0.045 % $102 $102 $13 $115 FD402 Fleet Replace 74 0.209 % $472 $472 $59 $531 Office of DEI 128 0.362 % $816 $816 $816 Engineering 63 0.178 % $402 $402 $50 $452 Housing Policy/Homelessness 457 1.293 % $2,913 $2,913 $365 $3,278Stormwater and Flood Control 244 0.690 % $1,555 $1,555 $195 $1,750 FD403 Info Tech Replacement Fund 128 0.362 % $816 $816 $102 $918 FD507 Transportation Impact Fee Fund 90 0.255 % $574 $574 $72 $646 Jack House 21 0.059 % $134 $134 $17 $151 Mobile Crisis Unit 70 0.198 % $446 $446 $56 $502 FD212 San Luis Ranch CFD 6 0.017 % $38 $38 $5 $43 FD701 General Agency Fund 17 0.048 % $108 $108 $14 $122 FD712 City Of SLO PEG Fund 1 0.003 % $6 $6 $1 $7 FD715 Boysen Ranch Conserv Easemt Fund 9 0.025 % $57 $57 $7 $64 All Other 170 0.481 % $1,083 $1,083 $136 $1,219 Recruit Academy 74 0.209 % $472 $472 $59 $531 Orcutt Area Specific Plan 1 0.003 % $6 $6 $1 $7 FD209 SB1186 CASP Certify Fund 10 0.028 % $64 $64 $8 $72 FD406 Public Safety Equip Replacement Fund 41 0.116 % $261 $261 $33 $294 FD504 LOVR Impact Fee Fund 1 0.010 % $8 $8 ($1) $7

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City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Accounts Payable
Detail page 84
Schedule 8.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedTotal 35,338 100.000 % $225,220 $225,220 $27,081 $252,301 (A) Alloc basis: Accounts Payable Transaction Count by Department/FundSource: AP Checks worksheet

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IVA/Cap95
04/26/24
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Detail allocation of
Payroll
Detail page 85
Schedule 8.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.664 % $2,363 $2,363 $171 $2,534 Facilities Maintenance 500 1.107 % $3,938 $3,938 $284 $4,222 Streets Maintenance 1,600 3.542 % $12,602 $12,602 $910 $13,512 Stormwater and Flood Control 635 1.406 % $5,002 $5,002 $361 $5,363 Traffic Signals & Lighting 200 0.443 % $1,575 $1,575 $114 $1,689 Transportation/Plan Engineering 600 1.328 % $4,726 $4,726 $341 $5,067 Recreation Administration 400 0.885 % $3,151 $3,151 $228 $3,379 Recreation Facilities 100 0.221 % $788 $788 $57 $845 Youth Services 800 1.771 % $6,301 $6,301 $455 $6,756 Community Services 400 0.885 % $3,151 $3,151 $228 $3,379 Ranger Program 800 1.771 % $6,301 $6,301 $455 $6,756 Aquatics 100 0.221 % $788 $788 $57 $845 Golf Course 400 0.885 % $3,151 $3,151 $228 $3,379 Police Administration 650 1.439 % $5,120 $5,120 $370 $5,490 Patrol 4,500 9.961 % $35,444 $35,444 $2,560 $38,004 Investigations 1,400 3.099 % $11,027 $11,027 $796 $11,823 Police Support Services 2,050 4.538 % $16,147 $16,147 $1,166 $17,313 Neighborhood Services 100 0.221 % $788 $788 $57 $845 Traffic Safety 400 0.885 % $3,151 $3,151 $228 $3,379 Fire Administration 400 0.885 % $3,151 $3,151 $228 $3,379 Emergency Response 4,600 10.183 % $36,232 $36,232 $2,617 $38,849 Hazard Prevention 600 1.328 % $4,726 $4,726 $341 $5,067 FD601 Water Fund 3,389 7.502 % $26,693 $26,693 $1,928 $28,621 FD621Transit Fund 200 0.443 % $1,575 $1,575 $114 $1,689 City Administration 600 1.328 % $4,726 $4,726 $4,726 Economic Development 100 0.221 % $788 $788 $57 $845 Natural Resource Protection 300 0.664 % $2,363 $2,363 $171 $2,534Community Promotion 25 0.055 % $197 $197 $14 $211 City Attorney 600 1.328 % $4,726 $4,726 $4,726 City Clerk 450 0.996 % $3,544 $3,544 $3,544 Network Services 855 1.893 % $6,734 $6,734 $486 $7,220 Information Services 850 1.882 % $6,695 $6,695 $484 $7,179 Human Resources 1,000 2.214 % $7,876 $7,876 $569 $8,445 Community Development Admin 500 1.107 % $3,938 $3,938 $284 $4,222Building and Safety 1,550 3.431 % $12,209 $12,209 $882 $13,091 Public Works Administration 700 1.550 % $5,514 $5,514 $398 $5,912Parks Maintenance 1,300 2.878 % $10,239 $10,239 $740 $10,979 Swim Center Maintenance 100 0.221 % $788 $788 $57 $845 Fire Apparatus Service 200 0.443 % $1,575 $1,575 $114 $1,689 Fleet 500 1.107 % $3,938 $3,938 $284 $4,222 FD611 Parking Fund 1,622 3.590 % $12,776 $12,776 $923 $13,699

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City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Payroll
Detail page 86
Schedule 8.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCIP Project Engineering 1,800 3.985 % $14,178 $14,178 $1,024 $15,202 Planning 1,000 2.214 % $7,876 $7,876 $569 $8,445 City Council 500 1.107 % $3,938 $3,938 $3,938 Community Services Group 250 0.553 % $1,969 $1,969 $1,969 Housing Policy/Homelessness 400 0.885 % $3,151 $3,151 $228 $3,379Solid Waste Recycling 200 0.443 % $1,575 $1,575 $114 $1,689 Office of DEI 100 0.221 % $788 $788 $788 Engineering 500 1.107 % $3,938 $3,938 $284 $4,222 FD705 Whale Rock Fund 410 0.908 % $3,229 $3,229 $233 $3,462 FD602 Sewer Fund 3,364 7.447 % $26,496 $26,496 $1,914 $28,410 Disaster Assistance 100 0.221 % $788 $788 $57 $845 FD208 Tourism Bid Fund 175 0.388 % $1,377 $1,377 $98 $1,475 Total 45,175 100.000 % $355,820 $355,820 $24,278 $380,098 (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

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Detail allocation of
Purchasing
Detail page 87
Schedule 8.006
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 40,046 0.110 % $330 $330 $330 Economic Development 812,262 2.241 % $6,695 $6,695 $803 $7,498 Natural Resource Protection 266,214 0.735 % $2,194 $2,194 $263 $2,457 Community Promotion 377,056 1.040 % $3,108 $3,108 $373 $3,481 City Attorney 286,577 0.791 % $2,362 $2,362 $2,362 City Clerk 174,452 0.481 % $1,438 $1,438 $1,438 Finance 411,056 1.134 % $3,388 $3,388 $3,388 Network Services 2,158,515 5.955 % $17,792 $17,792 $2,133 $19,925Information Services 46,646 0.129 % $384 $384 $46 $430 Human Resources 698,539 1.927 % $5,758 $5,758 $690 $6,448 Community Development Admin 173,129 0.478 % $1,427 $1,427 $171 $1,598 Commissions & Committees 4,735 0.013 % $39 $39 $5 $44 Planning 296,679 0.819 % $2,445 $2,445 $293 $2,738 Public Works Administration 119,717 0.330 % $987 $987 $118 $1,105Parks Maintenance 2,110,602 5.823 % $17,397 $17,397 $2,086 $19,483 Swim Center Maintenance 529,698 1.461 % $4,366 $4,366 $524 $4,890Urban Forest Services 149,745 0.413 % $1,234 $1,234 $148 $1,382 Facilities Maintenance 783,400 2.161 % $6,457 $6,457 $774 $7,231 Streets Maintenance 955,154 2.635 % $7,873 $7,873 $944 $8,817 Traffic Signals & Lighting 296,478 0.818 % $2,444 $2,444 $293 $2,737 Fleet 897,880 2.477 % $7,401 $7,401 $887 $8,288 City Administration 213,358 0.589 % $1,759 $1,759 $1,759 Transportation/Plan Engineering 176,894 0.488 % $1,458 $1,458 $175 $1,633 Recreation Administration 86,190 0.238 % $710 $710 $85 $795 Recreation Facilities 55,201 0.152 % $455 $455 $55 $510 Youth Services 161,220 0.445 % $1,329 $1,329 $159 $1,488 Community Services 155,320 0.429 % $1,280 $1,280 $154 $1,434 Aquatics 88,161 0.243 % $727 $727 $87 $814 Golf Course 242,671 0.670 % $2,000 $2,000 $240 $2,240 Police Administration 951,147 2.624 % $7,840 $7,840 $940 $8,780 Patrol 170,709 0.471 % $1,407 $1,407 $169 $1,576 Investigations 102,868 0.284 % $848 $848 $102 $950 Police Support Services 166,078 0.458 % $1,369 $1,369 $164 $1,533Neighborhood Services 39,042 0.108 % $322 $322 $39 $361 Traffic Safety 27,351 0.075 % $225 $225 $27 $252 Fire Administration 217,063 0.599 % $1,789 $1,789 $215 $2,004 Emergency Response 146,507 0.404 % $1,208 $1,208 $145 $1,353 Fire Apparatus Service 220,011 0.607 % $1,814 $1,814 $217 $2,031 Hazard Prevention 85,849 0.237 % $708 $708 $85 $793 Training Services 129,620 0.358 % $1,068 $1,068 $128 $1,196 Disaster Assistance 20,019 0.055 % $165 $165 $20 $185

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Detail allocation of
Purchasing
Detail page 88
Schedule 8.006
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD208 Tourism Bid Fund 1,719,953 4.745 % $14,177 $14,177 $1,700 $15,877 FD611 Parking Fund 1,563,224 4.313 % $12,886 $12,886 $1,545 $14,431 FD602 Sewer Fund 3,229,062 8.909 % $26,617 $26,617 $3,191 $29,808FD621Transit Fund 974,320 2.688 % $8,031 $8,031 $963 $8,994 FD705 Whale Rock Fund 568,828 1.569 % $4,689 $4,689 $562 $5,251 FD711 Hazardous Mat Task Force Fund 46,211 0.127 % $381 $381 $46 $427 Finance Non Departmental 222,242 0.613 % $1,832 $1,832 $220 $2,052 CIP Project Engineering 109,445 0.302 % $902 $902 $108 $1,010 Solid Waste Recycling 44,896 0.124 % $370 $370 $44 $414 Community Services Group 115,198 0.318 % $950 $950 $950 Building and Safety 911,580 2.515 % $7,514 $7,514 $901 $8,415 Stormwater and Flood Control 238,293 0.657 % $1,964 $1,964 $236 $2,200 FD206 Law Enforcement Grant Fund 20,203 0.056 % $167 $167 $20 $187 FD601 Water Fund 2,610,669 7.203 % $21,519 $21,519 $2,580 $24,099Insurance ISF Fund 2,865,566 7.906 % $23,621 $23,621 $2,832 $26,453 Office of DEI 718,456 1.982 % $5,922 $5,922 $5,922 Engineering 45,134 0.125 % $372 $372 $45 $417 Housing Policy/Homelessness 471,850 1.302 % $3,889 $3,889 $466 $4,355 Mobile Crisis Unit 99,532 0.275 % $820 $820 $98 $918 Cultural Activities 348,269 0.961 % $2,871 $2,871 $344 $3,215 Finance Support Services 90,179 0.249 % $743 $743 $89 $832 Wellness Program 3,201 0.009 % $26 $26 $3 $29 Jack House 5,101 0.014 % $42 $42 $5 $47 Recruit Academy 66,984 0.185 % $552 $552 $66 $618 Fire Station 29,180 0.081 % $241 $241 $29 $270 FD202 Downtown Bid Fund 271,977 0.750 % $2,242 $2,242 $269 $2,511FD212 San Luis Ranch CFD 8,398 0.023 % $69 $69 $8 $77 FD406 Public Safety Equip Replacement Fund 442,726 1.222 % $3,649 $3,649 $438 $4,087 FD701 General Agency Fund 1,217,765 3.360 % $10,038 $10,038 $1,204 $11,242 FD712 City Of SLO PEG Fund 44,188 0.122 % $364 $364 $44 $408 FD713 SLCUSD PEG Fund 92,697 0.256 % $764 $764 $92 $856 FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.018 % $53 $53 $6 $59 Ranger Program 68,110 0.188 % $561 $561 $67 $628 Orcutt Area Specific Plan 109,740 0.303 % $905 $905 $108 $1,013 FD209 SB1186 CASP Certify Fund 1,067 0.003 % $9 $9 $1 $10 FD213 Avila Ranch CFE 4,923 0.014 % $41 $41 $5 $46 FD504 LOVR Impact Fee Fund 114,635 0.316 % $945 $945 $113 $1,058 FD505 Affordable Housing Fund 1,700,000 4.692 % $14,019 $14,019 $1,679 $15,698 Total 36,244,150 100.000 % $298,757 $298,757 $33,884 $332,641 (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 Central Service Cost Allocation Finance
Detail allocation of
Purchasing
Detail page 89
Schedule 8.006
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedSource:

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
General Finance
Detail page 90
Schedule 8.007
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 234,567 0.204 % $1,903 $1,903 $1,903 Cultural Activities 348,269 0.302 % $2,826 $2,826 $526 $3,352 Economic Development 1,032,915 0.897 % $8,381 $8,381 $1,561 $9,942 Natural Resource Protection 983,010 0.854 % $7,976 $7,976 $1,486 $9,462 Community Promotion 421,838 0.366 % $3,423 $3,423 $638 $4,061 City Attorney 1,424,496 1.237 % $11,558 $11,558 $11,558 City Clerk 666,756 0.579 % $5,410 $5,410 $5,410 Network Services 3,512,394 3.050 % $28,499 $28,499 $5,308 $33,807Human Resources 2,103,351 1.827 % $17,066 $17,066 $3,179 $20,245 Insurance ISF Fund 5,710,479 4.959 % $46,334 $46,334 $8,630 $54,964 Wellness Program 3,201 0.003 % $26 $26 $5 $31 Community Development Admin 840,891 0.730 % $6,823 $6,823 $1,271 $8,094 Commissions & Committees 14,819 0.013 % $120 $120 $22 $142 Planning 1,594,072 1.384 % $12,934 $12,934 $2,409 $15,343 Building and Safety 2,895,572 2.515 % $23,494 $23,494 $4,376 $27,870 Public Works Administration 1,402,863 1.218 % $11,383 $11,383 $2,120 $13,503 Parks Maintenance 3,571,500 3.102 % $28,979 $28,979 $5,398 $34,377 Swim Center Maintenance 672,335 0.584 % $5,455 $5,455 $1,016 $6,471 Urban Forest Services 339,617 0.295 % $2,756 $2,756 $513 $3,269 Facilities Maintenance 1,430,582 1.242 % $11,608 $11,608 $2,162 $13,770 Streets Maintenance 2,212,230 1.921 % $17,950 $17,950 $3,343 $21,293 Stormwater and Flood Control 1,077,395 0.936 % $8,742 $8,742 $1,628 $10,370 Traffic Signals & Lighting 556,237 0.483 % $4,513 $4,513 $841 $5,354 Fleet 1,421,074 1.234 % $11,530 $11,530 $2,148 $13,678 City Administration 1,502,421 1.305 % $12,190 $12,190 $12,190 Transportation/Plan Engineering 1,187,300 1.031 % $9,634 $9,634 $1,794 $11,428 Recreation Administration 844,713 0.734 % $6,854 $6,854 $1,277 $8,131 Recreation Facilities 326,162 0.283 % $2,646 $2,646 $493 $3,139 Youth Services 1,185,547 1.030 % $9,619 $9,619 $1,792 $11,411 Ranger Program 786,460 0.683 % $6,381 $6,381 $1,189 $7,570 Aquatics 620,772 0.539 % $5,037 $5,037 $938 $5,975 Police Administration 2,152,330 1.869 % $17,464 $17,464 $3,253 $20,717 Patrol 11,984,965 10.408 % $97,244 $97,244 $18,113 $115,357 Investigations 2,885,594 2.506 % $23,413 $23,413 $4,361 $27,774 Neighborhood Services 282,511 0.245 % $2,292 $2,292 $427 $2,719 Traffic Safety 989,039 0.859 % $8,025 $8,025 $1,495 $9,520 Fire Administration 1,060,873 0.921 % $8,608 $8,608 $1,603 $10,211 Emergency Response 12,350,737 10.726 % $100,212 $100,212 $18,666 $118,878 Hazard Prevention 938,914 0.815 % $7,618 $7,618 $1,419 $9,037 Training Services 129,620 0.113 % $1,052 $1,052 $196 $1,248 Fire Station 29,180 0.025 % $237 $237 $44 $281

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
General Finance
Detail page 91
Schedule 8.007
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedDisaster Assistance 195,404 0.170 % $1,585 $1,585 $295 $1,880 FD202 Downtown Bid Fund 271,977 0.236 % $2,207 $2,207 $411 $2,618FD601 Water Fund 7,679,816 6.669 % $62,313 $62,313 $11,606 $73,919 FD611 Parking Fund 3,253,276 2.825 % $26,397 $26,397 $4,917 $31,314 FD602 Sewer Fund 8,195,482 7.117 % $66,497 $66,497 $12,386 $78,883 Golf Course 724,556 0.629 % $5,879 $5,879 $1,095 $6,974 FD705 Whale Rock Fund 1,233,383 1.071 % $10,007 $10,007 $1,864 $11,871 Information Services 1,357,744 1.179 % $11,017 $11,017 $2,052 $13,069 FD208 Tourism Bid Fund 1,904,368 1.654 % $15,452 $15,452 $2,878 $18,330 FD621Transit Fund 1,170,299 1.016 % $9,496 $9,496 $1,769 $11,265 FD206 Law Enforcement Grant Fund 132,648 0.115 % $1,076 $1,076 $200 $1,276 Fire Apparatus Service 500,254 0.434 % $4,059 $4,059 $756 $4,815 Police Support Services 3,123,544 2.713 % $25,344 $25,344 $4,721 $30,065 Community Services 601,789 0.523 % $4,883 $4,883 $909 $5,792 FD711 Hazardous Mat Task Force Fund 56,375 0.049 % $457 $457 $85 $542 CIP Project Engineering 2,683,531 2.330 % $21,774 $21,774 $4,056 $25,830 Community Services Group 703,825 0.611 % $5,711 $5,711 $5,711 Solid Waste Recycling 260,715 0.226 % $2,115 $2,115 $394 $2,509 Finance Support Services 90,179 0.078 % $732 $732 $136 $868 Finance Non Departmental 283,739 0.246 % $2,302 $2,302 $429 $2,731 Office of DEI 988,355 0.858 % $8,019 $8,019 $8,019 Engineering 930,742 0.808 % $7,552 $7,552 $1,407 $8,959 Housing Policy/Homelessness 1,104,545 0.959 % $8,962 $8,962 $1,669 $10,631 Jack House 5,101 0.004 % $41 $41 $8 $49 Recruit Academy 66,984 0.058 % $543 $543 $101 $644 Mobile Crisis Unit 160,605 0.139 % $1,303 $1,303 $243 $1,546 FD212 San Luis Ranch CFD 8,398 0.007 % $68 $68 $13 $81 FD701 General Agency Fund 1,217,765 1.058 % $9,881 $9,881 $1,840 $11,721 FD712 City Of SLO PEG Fund 44,188 0.038 % $359 $359 $67 $426 FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.006 % $53 $53 $10 $63 FD406 Public Safety Equip Replacement Fund 442,726 0.384 % $3,592 $3,592 $669 $4,261 FD713 SLCUSD PEG Fund 92,697 0.081 % $752 $752 $140 $892 Water Resource Recovery 192 $2 $2 $2 Orcutt Area Specific Plan 109,740 0.095 % $890 $890 $166 $1,056 FD209 SB1186 CASP Certify Fund 1,067 0.001 % $9 $9 $2 $11 FD213 Avila Ranch CFE 4,923 0.004 % $40 $40 $7 $47 FD504 LOVR Impact Fee Fund 114,635 0.100 % $930 $930 $173 $1,103 FD505 Affordable Housing Fund 1,700,000 1.482 % $13,793 $13,793 $2,568 $16,361 Total 115,149,657 100.000 % $934,307 $934,307 $165,682 $1,099,989 (A) Alloc basis: Total Operating Expenditures by Department/Division

Page 142 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
General Finance
Detail page 92
Schedule 8.007
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedSource:

Page 143 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Utility Billing
Detail page 93
Schedule 8.008
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 50 50.000 % $17,999 $17,999 $2,769 $20,768 FD602 Sewer Fund 50 50.000 % $17,998 $17,998 $2,768 $20,766 Total 100 100.000 % $35,997 $35,997 $5,537 $41,534 (A) Alloc basis: Direct Allocation to Water (FD601) & Sewer (FD602)Source: Salary & Wage Analysis

Page 144 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Cashier
Detail page 94
Schedule 8.009
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 727 7.270 % $12,034 $12,034 $1,450 $13,484 FD621Transit Fund 106 1.060 % $1,755 $1,755 $211 $1,966 FD601 Water Fund 1,406 14.060 % $23,273 $23,273 $2,804 $26,077 FD602 Sewer Fund 1,406 14.060 % $23,273 $23,273 $2,804 $26,077 All Other 6,355 63.550 % $105,192 $105,192 $12,674 $117,866 Total 10,000 100.000 % $165,527 $165,527 $19,943 $185,470 (A) Alloc basis: Based on the amount of time spent by staff on this function and the relative amounts of revenue collected Source: Salary-Wages for Finance Accounting Revenue Mgmt worksheet

Page 145 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Budget
Detail page 95
Schedule 8.010
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 234,567 0.204 % $527 $527 $527 Cultural Activities 348,269 0.302 % $782 $782 $122 $904 Economic Development 1,032,915 0.897 % $2,321 $2,321 $362 $2,683 Natural Resource Protection 983,010 0.854 % $2,208 $2,208 $344 $2,552 Community Promotion 421,838 0.366 % $948 $948 $148 $1,096 City Attorney 1,424,496 1.237 % $3,200 $3,200 $3,200 City Clerk 666,756 0.579 % $1,498 $1,498 $1,498 Network Services 3,512,394 3.050 % $7,891 $7,891 $1,230 $9,121 Human Resources 2,103,351 1.827 % $4,725 $4,725 $736 $5,461 Insurance ISF Fund 5,710,479 4.959 % $12,829 $12,829 $1,999 $14,828 Wellness Program 3,201 0.003 % $7 $7 $1 $8 Community Development Admin 840,891 0.730 % $1,889 $1,889 $294 $2,183 Commissions & Committees 14,819 0.013 % $33 $33 $5 $38 Planning 1,594,072 1.384 % $3,581 $3,581 $558 $4,139 Building and Safety 2,895,572 2.515 % $6,505 $6,505 $1,014 $7,519Public Works Administration 1,402,863 1.218 % $3,152 $3,152 $491 $3,643 Parks Maintenance 3,571,500 3.102 % $8,024 $8,024 $1,251 $9,275 Swim Center Maintenance 672,335 0.584 % $1,510 $1,510 $235 $1,745Urban Forest Services 339,617 0.295 % $763 $763 $119 $882 Facilities Maintenance 1,430,582 1.242 % $3,214 $3,214 $501 $3,715 Streets Maintenance 2,212,230 1.921 % $4,970 $4,970 $775 $5,745 Stormwater and Flood Control 1,077,395 0.936 % $2,420 $2,420 $377 $2,797 Traffic Signals & Lighting 556,237 0.483 % $1,250 $1,250 $195 $1,445 Fleet 1,421,074 1.234 % $3,193 $3,193 $498 $3,691 City Administration 1,502,421 1.305 % $3,375 $3,375 $3,375 Transportation/Plan Engineering 1,187,300 1.031 % $2,667 $2,667 $416 $3,083 Recreation Administration 844,713 0.734 % $1,898 $1,898 $296 $2,194 Recreation Facilities 326,162 0.283 % $733 $733 $114 $847 Youth Services 1,185,547 1.030 % $2,663 $2,663 $415 $3,078 Ranger Program 786,460 0.683 % $1,767 $1,767 $275 $2,042 Aquatics 620,772 0.539 % $1,395 $1,395 $217 $1,612 Police Administration 2,152,330 1.869 % $4,835 $4,835 $754 $5,589Patrol 11,984,965 10.408 % $26,925 $26,925 $4,196 $31,121 Investigations 2,885,594 2.506 % $6,483 $6,483 $1,010 $7,493 Neighborhood Services 282,511 0.245 % $635 $635 $99 $734 Traffic Safety 989,039 0.859 % $2,222 $2,222 $346 $2,568 Fire Administration 1,060,873 0.921 % $2,383 $2,383 $371 $2,754 Emergency Response 12,350,737 10.726 % $27,747 $27,747 $4,325 $32,072 Hazard Prevention 938,914 0.815 % $2,109 $2,109 $329 $2,438 Training Services 129,620 0.113 % $291 $291 $45 $336 Fire Station 29,180 0.025 % $66 $66 $10 $76

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IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Budget
Detail page 96
Schedule 8.010
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedDisaster Assistance 195,404 0.170 % $439 $439 $68 $507 FD202 Downtown Bid Fund 271,977 0.236 % $611 $611 $95 $706 FD601 Water Fund 7,679,816 6.669 % $17,253 $17,253 $2,689 $19,942FD611 Parking Fund 3,253,276 2.825 % $7,309 $7,309 $1,139 $8,448 FD602 Sewer Fund 8,195,482 7.117 % $18,412 $18,412 $2,870 $21,282Golf Course 724,556 0.629 % $1,628 $1,628 $254 $1,882 FD705 Whale Rock Fund 1,233,383 1.071 % $2,771 $2,771 $432 $3,203Information Services 1,357,744 1.179 % $3,050 $3,050 $475 $3,525 FD208 Tourism Bid Fund 1,904,368 1.654 % $4,278 $4,278 $667 $4,945 FD621Transit Fund 1,170,299 1.016 % $2,629 $2,629 $410 $3,039 FD206 Law Enforcement Grant Fund 132,648 0.115 % $298 $298 $46 $344 Fire Apparatus Service 500,254 0.434 % $1,124 $1,124 $175 $1,299 Police Support Services 3,123,544 2.713 % $7,017 $7,017 $1,094 $8,111 Community Services 601,789 0.523 % $1,352 $1,352 $211 $1,563 FD711 Hazardous Mat Task Force Fund 56,375 0.049 % $127 $127 $20 $147 CIP Project Engineering 2,683,531 2.330 % $6,029 $6,029 $940 $6,969 Community Services Group 703,825 0.611 % $1,581 $1,581 $1,581 Solid Waste Recycling 260,715 0.226 % $586 $586 $91 $677 Finance Support Services 90,179 0.078 % $203 $203 $32 $235 Finance Non Departmental 283,739 0.246 % $637 $637 $99 $736 Office of DEI 988,355 0.858 % $2,220 $2,220 $2,220 Engineering 930,742 0.808 % $2,091 $2,091 $326 $2,417 Housing Policy/Homelessness 1,104,545 0.959 % $2,481 $2,481 $387 $2,868 Jack House 5,101 0.004 % $11 $11 $2 $13 Recruit Academy 66,984 0.058 % $150 $150 $23 $173 Mobile Crisis Unit 160,605 0.139 % $361 $361 $56 $417 FD212 San Luis Ranch CFD 8,398 0.007 % $19 $19 $3 $22 FD701 General Agency Fund 1,217,765 1.058 % $2,736 $2,736 $426 $3,162 FD712 City Of SLO PEG Fund 44,188 0.038 % $99 $99 $15 $114 FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.006 % $15 $15 $2 $17 FD406 Public Safety Equip Replacement Fund 442,726 0.384 % $995 $995 $155 $1,150 FD713 SLCUSD PEG Fund 92,697 0.081 % $208 $208 $32 $240 Water Resource Recovery 192 Orcutt Area Specific Plan 109,740 0.095 % $247 $247 $38 $285 FD209 SB1186 CASP Certify Fund 1,067 0.001 % $2 $2 $2 FD213 Avila Ranch CFE 4,923 0.004 % $11 $11 $2 $13 FD504 LOVR Impact Fee Fund 114,635 0.100 % $258 $258 $40 $298 FD505 Affordable Housing Fund 1,700,000 1.482 % $3,819 $3,819 $599 $4,418 Total 115,149,657 100.000 % $258,691 $258,691 $38,386 $297,077 (A) Alloc basis: Total Operating Expenditures by Department/Division

Page 147 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Budget
Detail page 97
Schedule 8.010
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedSource:

Page 148 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Departmental Cost
Allocation Summary
Detail page 98
Schedule 8.011
2023
Total Accounts
Payable
Payroll Purchasing General Finance Utility Billing Cashier Budget City Council $7,507 $809 $3,938 $330 $1,903 $527 Office of DEI $17,765 $816 $788 $5,922 $8,019 $2,220 City Administration $25,472 $3,422 $4,726 $1,759 $12,190 $3,375 Community Services Group $10,874 $663 $1,969 $950 $5,711 $1,581 City Attorney $23,643 $1,797 $4,726 $2,362 $11,558 $3,200 City Clerk $13,477 $1,587 $3,544 $1,438 $5,410 $1,498 Finance $3,388 $3,388 Network Services $75,495 $5,422 $7,220 $19,925 $33,807 $9,121 Information Services $24,862 $659 $7,179 $430 $13,069 $3,525 Finance Support Services $5,743 $3,808 $832 $868 $235 Finance Non Departmental $5,555 $36 $2,052 $2,731 $736 Human Resources $45,835 $5,236 $8,445 $6,448 $20,245 $5,461 Wellness Program $132 $64 $29 $31 $8 Public Works Administration $26,974 $2,811 $5,912 $1,105 $13,503 $3,643 Facilities Maintenance $65,493 $36,555 $4,222 $7,231 $13,770 $3,715 Fleet $38,600 $8,721 $4,222 $8,288 $13,678 $3,691 CIP Project Engineering $50,259 $1,248 $15,202 $1,010 $25,830 $6,969 Transportation/Plan Engineering $22,610 $1,399 $5,067 $1,633 $11,428 $3,083 Insurance ISF Fund $96,475 $230 $26,453 $54,964 $14,828 Cultural Activities $7,486 $15 $3,215 $3,352 $904 Economic Development $22,338 $1,370 $845 $7,498 $9,942 $2,683 Natural Resource Protection $19,049 $2,044 $2,534 $2,457 $9,462 $2,552 Community Promotion $9,968 $1,119 $211 $3,481 $4,061 $1,096 Community Development Admin $18,851 $2,754 $4,222 $1,598 $8,094 $2,183 Commissions & Committees $332 $108 $44 $142 $38 Planning $31,884 $1,219 $8,445 $2,738 $15,343 $4,139 Engineering $16,467 $452 $4,222 $417 $8,959 $2,417 Building and Safety $58,917 $2,022 $13,091 $8,415 $27,870 $7,519Housing Policy/Homelessness $24,511 $3,278 $3,379 $4,355 $10,631 $2,868 Parks Maintenance $83,609 $9,495 $10,979 $19,483 $34,377 $9,275 Swim Center Maintenance $19,445 $5,494 $845 $4,890 $6,471 $1,745Urban Forest Services $9,143 $1,076 $2,534 $1,382 $3,269 $882 Streets Maintenance $53,319 $3,952 $13,512 $8,817 $21,293 $5,745Traffic Signals & Lighting $12,602 $1,377 $1,689 $2,737 $5,354 $1,445 Stormwater and Flood Control $22,480 $1,750 $5,363 $2,200 $10,370 $2,797 Water Resource Recovery $2 $2 Solid Waste Recycling $5,555 $266 $1,689 $414 $2,509 $677 Recreation Administration $17,067 $2,568 $3,379 $795 $8,131 $2,194 Recreation Facilities $6,044 $703 $845 $510 $3,139 $847 Youth Services $25,831 $3,098 $6,756 $1,488 $11,411 $3,078 Community Services $14,607 $2,439 $3,379 $1,434 $5,792 $1,563

Page 149 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Departmental Cost
Allocation Summary
Detail page 99
Schedule 8.011
2023
Total Accounts
Payable
Payroll Purchasing General Finance Utility Billing Cashier Budget Ranger Program $19,656 $2,660 $6,756 $628 $7,570 $2,042 Aquatics $10,192 $946 $845 $814 $5,975 $1,612 Golf Course $19,044 $4,569 $3,379 $2,240 $6,974 $1,882 Jack House $260 $151 $47 $49 $13 Police Administration $52,869 $12,293 $5,490 $8,780 $20,717 $5,589 Patrol $187,550 $1,492 $38,004 $1,576 $115,357 $31,121 Investigations $49,008 $968 $11,823 $950 $27,774 $7,493 Police Support Services $57,796 $774 $17,313 $1,533 $30,065 $8,111 Neighborhood Services $5,146 $487 $845 $361 $2,719 $734 Traffic Safety $16,164 $445 $3,379 $252 $9,520 $2,568 Fire Administration $24,695 $6,347 $3,379 $2,004 $10,211 $2,754 Emergency Response $193,418 $2,266 $38,849 $1,353 $118,878 $32,072 Hazard Prevention $18,016 $681 $5,067 $793 $9,037 $2,438 Training Services $4,193 $1,413 $1,196 $1,248 $336 Recruit Academy $1,966 $531 $618 $644 $173 Fire Apparatus Service $13,104 $3,270 $1,689 $2,031 $4,815 $1,299 Fire Station $2,391 $1,764 $270 $281 $76 Mobile Crisis Unit $3,383 $502 $918 $1,546 $417 Disaster Assistance $4,019 $602 $845 $185 $1,880 $507 Orcutt Area Specific Plan $2,361 $7 $1,013 $1,056 $285 FD201 Local Sales Tax Fund $746 $746 FD202 Downtown Bid Fund $5,943 $108 $2,511 $2,618 $706 FD206 Law Enforcement Grant Fund $1,922 $115 $187 $1,276 $344 FD208 Tourism Bid Fund $42,793 $2,166 $1,475 $15,877 $18,330 $4,945 FD209 SB1186 CASP Certify Fund $95 $72 $10 $11 $2 FD212 San Luis Ranch CFD $223 $43 $77 $81 $22 FD213 Avila Ranch CFE $106 $46 $47 $13 FD401 Capital Outlay Engineering $7,107 $7,107 FD402 Fleet Replace $531 $531 FD403 Info Tech Replacement Fund $918 $918 FD404 Major Facility Replacement Fund $452 $452 FD406 Public Safety Equip Replacement Fund $9,792 $294 $4,087 $4,261 $1,150 FD504 LOVR Impact Fee Fund $2,466 $7 $1,058 $1,103 $298 FD505 Affordable Housing Fund $36,477 $15,698 $16,361 $4,418 FD507 Transportation Impact Fee Fund $646 $646 FD601 Water Fund $218,477 $25,051 $28,621 $24,099 $73,919 $20,768 $26,077 $19,942 FD602 Sewer Fund $234,258 $29,032 $28,410 $29,808 $78,883 $20,766 $26,077 $21,282 FD611 Parking Fund $94,644 $13,268 $13,699 $14,431 $31,314 $13,484 $8,448 FD621Transit Fund $30,066 $3,113 $1,689 $8,994 $11,265 $1,966 $3,039 FD701 General Agency Fund $26,247 $122 $11,242 $11,721 $3,162 FD705 Whale Rock Fund $26,476 $2,689 $3,462 $5,251 $11,871 $3,203

Page 150 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Departmental Cost
Allocation Summary
Detail page 100
Schedule 8.011
2023
Total Accounts
Payable
Payroll Purchasing General Finance Utility Billing Cashier Budget FD711 Hazardous Mat Task Force Fund $1,597 $481 $427 $542 $147 FD712 City Of SLO PEG Fund $955 $7 $408 $426 $114 FD713 SLCUSD PEG Fund $1,988 $856 $892 $240 FD715 Boysen Ranch Conserv Easemt Fund $203 $64 $59 $63 $17 All Other $119,085 $1,219 $117,866 Total $2,589,110 $252,301 $380,098 $332,641 $1,099,989 $41,534 $185,470 $297,077

Page 151 of 924 ends

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

SCHEDULE 9.01

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.

Page 152 of 924 ends

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

SCHEDULE 9.01

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.

Page 153 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Costs to be allocated
Detail page 102
Schedule 9.002
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 1011010 - Office of DEI $170 $1,909 $2,079 1011001 - City Administration $68,171 $18,852 $87,023 1011501 - City Attorney $37,783 $5,817 $43,600 1011021 - City Clerk $1,118 $195 $1,313 1012000 - Finance $65,734 $9,761 $75,495 1011101 - Network Services $19,045 $19,045 1011103 - Information Services $57,297 $57,297 1012006 - Finance Support Services $2,909 $2,909 1012007 - Finance Non Departmental $11,592 $11,592 1013001 - Human Resources $43,655 $43,655 1013003 - Wellness Program $62 $62 1015005 - Facilities Maintenance $23,763 $23,763 1015008 - Fleet $15,826 $15,826 8020000 - Insurance ISF Fund $137,744 $137,744 Total allocated additions: $178,013 $348,427 $526,440 $526,440 Total to be allocated $3,690,407 $348,427 $4,038,834

Page 154 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Schedule of costs to be
allocated by function
Detail page 103
Schedule 9.003
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 $178,013 $178,013 Functional Cost $3,690,407 $757,746 $599,845 $826,204 $102,060 $4,228 $302,307 $423,815 $155,431 Reallocate Admin ($757,746) $154,989 $213,476 $26,370 $1,092 $78,111 $109,506 $40,161 Allocable Costs $3,690,407 $754,834 $1,039,680 $128,430 $5,320 $380,418 $533,321 $195,592 1st Allocation $3,690,407 $754,834 $1,039,680 $128,430 $5,320 $380,418 $533,321 $195,592 Additions: 2ndOther $348,427 $348,427 Functional Cost $348,427 $348,427 Reallocate Admin ($348,427) $71,267 $98,161 $12,126 $502 $35,917 $50,353 $18,467 Allocable Costs $348,427 $71,267 $98,161 $12,126 $502 $35,917 $50,353 $18,467 2nd Allocation $348,427 $71,267 $98,161 $12,126 $502 $35,917 $50,353 $18,467 Total allocated $4,038,834 $826,101 $1,137,841 $140,556 $5,822 $416,335 $583,674 $214,059

Page 155 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Schedule of costs to be
allocated by function
Detail page 104
Schedule 9.003
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 $528 $46,211 $37,918 $620 $15,965 $14,091 $18,708 Allocable Costs $2,573 $225,058 $184,670 $3,020 $77,752 $68,627 $91,112 1st Allocation $2,573 $225,058 $184,670 $3,020 $77,752 $68,627 $91,112 Additions: 2ndOtherFunctional CostReallocate Admin $243 $21,249 $17,435 $285 $7,341 $6,479 $8,602 Allocable Costs $243 $21,249 $17,435 $285 $7,341 $6,479 $8,602 2nd Allocation $243 $21,249 $17,435 $285 $7,341 $6,479 $8,602 Total allocated $2,816 $246,307 $202,105 $3,305 $85,093 $75,106 $99,714

Page 156 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 105
Schedule 9.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPublic Works Administration 710 1.340 % $10,113 $10,113 $1,044 $11,157 Recreation Administration 500 0.944 % $7,122 $7,122 $735 $7,857 Transportation/Plan Engineering 687 1.296 % $9,786 $9,786 $1,010 $10,796 City Administration 700 1.321 % $9,971 $9,971 $9,971 City Attorney 760 1.434 % $10,826 $10,826 $10,826 City Clerk 461 0.870 % $6,567 $6,567 $6,567 Human Resources 1,050 1.981 % $14,957 $14,957 $1,544 $16,501 Finance 1,550 2.925 % $22,079 $22,079 $22,079 Fleet 657 1.240 % $9,359 $9,359 $966 $10,325 City Council 500 0.944 % $7,122 $7,122 $7,122 Police Administration 650 1.227 % $9,259 $9,259 $956 $10,215 Fire Administration 475 0.896 % $6,766 $6,766 $698 $7,464 FD601 Water Fund 3,289 6.207 % $46,850 $46,850 $4,836 $51,686 FD602 Sewer Fund 3,564 6.726 % $50,767 $50,767 $5,240 $56,007 FD705 Whale Rock Fund 410 0.774 % $5,840 $5,840 $603 $6,443 Stormwater and Flood Control 635 1.198 % $9,045 $9,045 $934 $9,979 FD621Transit Fund 300 0.566 % $4,273 $4,273 $441 $4,714 Recreation Facilities 392 0.740 % $5,584 $5,584 $576 $6,160 Building and Safety 1,722 3.250 % $24,529 $24,529 $2,532 $27,061 Planning 1,103 2.081 % $15,711 $15,711 $1,622 $17,333 Economic Development 100 0.189 % $1,424 $1,424 $147 $1,571 Natural Resource Protection 446 0.842 % $6,353 $6,353 $656 $7,009Community Development Admin 500 0.944 % $7,122 $7,122 $735 $7,857Parks Maintenance 1,496 2.823 % $21,309 $21,309 $2,199 $23,508 Streets Maintenance 1,500 2.831 % $21,366 $21,366 $2,205 $23,571 Traffic Signals & Lighting 200 0.377 % $2,849 $2,849 $294 $3,143 Youth Services 2,075 3.916 % $29,557 $29,557 $3,051 $32,608 Community Services 606 1.144 % $8,632 $8,632 $891 $9,523 Ranger Program 992 1.872 % $14,130 $14,130 $1,458 $15,588 Aquatics 1,197 2.259 % $17,050 $17,050 $1,760 $18,810 Patrol 4,500 8.492 % $64,099 $64,099 $6,616 $70,715 Investigations 1,400 2.642 % $19,942 $19,942 $2,058 $22,000 Neighborhood Services 270 0.510 % $3,846 $3,846 $397 $4,243 Traffic Safety 400 0.755 % $5,698 $5,698 $588 $6,286 Emergency Response 4,600 8.681 % $65,524 $65,524 $6,763 $72,287 Hazard Prevention 600 1.132 % $8,547 $8,547 $882 $9,429 Golf Course 667 1.259 % $9,501 $9,501 $981 $10,482 Police Support Services 2,050 3.869 % $29,201 $29,201 $3,014 $32,215 Information Services 850 1.604 % $12,108 $12,108 $1,250 $13,358 Fire Apparatus Service 200 0.377 % $2,849 $2,849 $294 $3,143 FD611 Parking Fund 2,178 4.110 % $31,024 $31,024 $3,202 $34,226

Page 157 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 106
Schedule 9.004
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCIP Project Engineering 1,914 3.612 % $27,264 $27,264 $2,814 $30,078 Tourism and Bid Promotion 175 0.330 % $2,493 $2,493 $257 $2,750 Facilities Maintenance 500 0.944 % $7,122 $7,122 $735 $7,857 Urban Forest Services 300 0.566 % $4,273 $4,273 $441 $4,714 Swim Center Maintenance 150 0.283 % $2,137 $2,137 $221 $2,358 Community Promotion 25 0.047 % $356 $356 $37 $393 Community Services Group 250 0.472 % $3,561 $3,561 $3,561 Commissions & Committees 98 0.185 % $1,396 $1,396 $144 $1,540 Engineering 575 1.085 % $8,190 $8,190 $845 $9,035 Housing Policy/Homelessness 500 0.944 % $7,122 $7,122 $735 $7,857Solid Waste Recycling 200 0.377 % $2,849 $2,849 $294 $3,143 Office of DEI 298 0.562 % $4,245 $4,245 $4,245 Mobile Crisis Unit 100 0.189 % $1,424 $1,424 $147 $1,571 Disaster Assistance 100 0.189 % $1,424 $1,424 $147 $1,571 All Other 865 1.627 % $12,321 $12,321 $1,272 $13,593 Total 52,992 100.000 % $754,834 $754,834 $71,267 $826,101 (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:

Page 158 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Enterprise Apps
Detail page 107
Schedule 9.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 300 0.643 % $6,682 $6,682 $704 $7,386 Facilities Maintenance 500 1.071 % $11,137 $11,137 $1,174 $12,311Streets Maintenance 1,600 3.428 % $35,640 $35,640 $3,756 $39,396 Stormwater and Flood Control 635 1.360 % $14,145 $14,145 $1,490 $15,635 Traffic Signals & Lighting 200 0.428 % $4,455 $4,455 $469 $4,924 Transportation/Plan Engineering 600 1.285 % $13,365 $13,365 $1,408 $14,773 Recreation Administration 400 0.857 % $8,910 $8,910 $939 $9,849 Recreation Facilities 100 0.214 % $2,227 $2,227 $235 $2,462 Youth Services 800 1.714 % $17,820 $17,820 $1,878 $19,698 Community Services 400 0.857 % $8,910 $8,910 $939 $9,849 Ranger Program 800 1.714 % $17,820 $17,820 $1,878 $19,698 Aquatics 100 0.214 % $2,227 $2,227 $235 $2,462 Golf Course 400 0.857 % $8,910 $8,910 $939 $9,849 Police Administration 650 1.393 % $14,479 $14,479 $1,526 $16,005 Patrol 4,500 9.641 % $100,237 $100,237 $10,563 $110,800 Investigations 1,400 2.999 % $31,185 $31,185 $3,286 $34,471 Police Support Services 2,050 4.392 % $45,664 $45,664 $4,812 $50,476 Neighborhood Services 100 0.214 % $2,227 $2,227 $235 $2,462 Traffic Safety 400 0.857 % $8,910 $8,910 $939 $9,849 Fire Administration 400 0.857 % $8,910 $8,910 $939 $9,849 Emergency Response 4,600 9.855 % $102,464 $102,464 $10,797 $113,261 Hazard Prevention 600 1.285 % $13,365 $13,365 $1,408 $14,773 FD601 Water Fund 3,389 7.261 % $75,490 $75,490 $7,955 $83,445 FD621Transit Fund 200 0.428 % $4,455 $4,455 $469 $4,924 City Administration 600 1.285 % $13,365 $13,365 $13,365 Economic Development 100 0.214 % $2,227 $2,227 $235 $2,462 Natural Resource Protection 300 0.643 % $6,682 $6,682 $704 $7,386Community Promotion 25 0.054 % $557 $557 $59 $616 City Attorney 600 1.285 % $13,365 $13,365 $13,365 City Clerk 450 0.964 % $10,024 $10,024 $10,024 Finance 1,500 3.214 % $33,412 $33,412 $33,412 Network Services 855 1.832 % $19,045 $19,045 $19,045 Information Services 850 1.821 % $18,934 $18,934 $1,995 $20,929 Human Resources 1,000 2.142 % $22,275 $22,275 $2,347 $24,622 Community Development Admin 500 1.071 % $11,137 $11,137 $1,174 $12,311 Building and Safety 1,550 3.321 % $34,526 $34,526 $3,638 $38,164 Public Works Administration 700 1.500 % $15,592 $15,592 $1,643 $17,235 Parks Maintenance 1,300 2.785 % $28,957 $28,957 $3,051 $32,008 Swim Center Maintenance 100 0.214 % $2,227 $2,227 $235 $2,462 Fire Apparatus Service 200 0.428 % $4,455 $4,455 $469 $4,924 Fleet 500 1.071 % $11,137 $11,137 $1,174 $12,311

Page 159 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Enterprise Apps
Detail page 108
Schedule 9.005
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 1,622 3.475 % $36,130 $36,130 $3,807 $39,937 CIP Project Engineering 1,800 3.856 % $40,095 $40,095 $4,225 $44,320 Planning 1,000 2.142 % $22,275 $22,275 $2,347 $24,622 City Council 500 1.071 % $11,137 $11,137 $11,137 Community Services Group 250 0.536 % $5,569 $5,569 $5,569 Housing Policy/Homelessness 400 0.857 % $8,910 $8,910 $939 $9,849Solid Waste Recycling 200 0.428 % $4,455 $4,455 $469 $4,924 Office of DEI 100 0.214 % $2,227 $2,227 $2,227 Engineering 500 1.071 % $11,137 $11,137 $1,174 $12,311 FD705 Whale Rock Fund 410 0.878 % $9,133 $9,133 $962 $10,095 FD602 Sewer Fund 3,364 7.207 % $74,933 $74,933 $7,896 $82,829 Disaster Assistance 100 0.214 % $2,227 $2,227 $235 $2,462 FD208 Tourism Bid Fund 175 0.383 % $3,901 $3,901 $410 $4,311 Total 46,675 100.000 % $1,039,680 $1,039,680 $98,161 $1,137,841 (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 160 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
MDC Support
Detail page 109
Schedule 9.006
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPatrol 43 63.235 % $81,213 $81,213 $7,668 $88,881 Emergency Response 23 33.824 % $43,440 $43,440 $4,101 $47,541 FD611 Parking Fund 2 2.941 % $3,777 $3,777 $357 $4,134 Total 68 100.000 % $128,430 $128,430 $12,126 $140,556 (A) Alloc basis: Number of MDCs by Fund/Department/DivisionSource:

Page 161 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Tablet Support
Detail page 110
Schedule 9.007
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 400 1.127 % $60 $60 $60 Information Services 1,125 3.169 % $169 $169 $19 $188 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 % $420 $420 $46 $466 FD602 Sewer Fund 3,325 9.366 % $498 $498 $55 $553 Finance 2,100 5.915 % $315 $315 $315 Human Resources 1,100 3.099 % $165 $165 $18 $183 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 $7 $67 Hazard Prevention 650 1.831 % $97 $97 $11 $108 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 $12 $117 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 $12 $117 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 $12 $117 FD611 Parking Fund 200 0.563 % $30 $30 $3 $33 CIP Project Engineering 2,200 6.197 % $330 $330 $36 $366 Tourism and Bid Promotion 75 0.211 % $11 $11 $1 $12 Building and Safety 1,650 4.648 % $247 $247 $27 $274 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 $7 $67 All Other 1,255 3.535 % $188 $188 $21 $209 Community Services Group 300 0.845 % $45 $45 $45 Engineering 700 1.972 % $105 $105 $12 $117 Housing Policy/Homelessness 500 1.408 % $75 $75 $8 $83 Parks Maintenance 700 1.972 % $105 $105 $12 $117

Page 162 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Tablet Support
Detail page 111
Schedule 9.007
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 $20 $200 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 $30 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 % $27 $27 $2 $29 Total 35,500 100.000 % $5,320 $5,320 $502 $5,822 (A) Alloc basis: Number of Tablets by Fund/Department/DivisionSource:

Page 163 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Server Support
Detail page 112
Schedule 9.008
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 38 0.176 % $669 $669 $669 Economic Development 8 0.037 % $141 $141 $14 $155 Natural Resource Protection 46 0.213 % $810 $810 $80 $890 City Attorney 46 0.213 % $810 $810 $810 City Clerk 131 0.606 % $2,307 $2,307 $2,307 Finance 737 3.412 % $12,979 $12,979 $12,979 Information Services 1,073 4.967 % $18,897 $18,897 $1,873 $20,770Human Resources 107 0.495 % $1,884 $1,884 $187 $2,071 Community Development Admin 592 2.741 % $10,426 $10,426 $1,033 $11,459 Planning 638 2.954 % $11,236 $11,236 $1,113 $12,349 Building and Safety 642 2.972 % $11,306 $11,306 $1,120 $12,426 Public Works Administration 257 1.190 % $4,526 $4,526 $449 $4,975Parks Maintenance 315 1.458 % $5,548 $5,548 $550 $6,098 Facilities Maintenance 438 2.028 % $7,714 $7,714 $764 $8,478 Streets Maintenance 284 1.315 % $5,002 $5,002 $496 $5,498 Stormwater and Flood Control 265 1.227 % $4,667 $4,667 $462 $5,129 Traffic Signals & Lighting 515 2.384 % $9,070 $9,070 $899 $9,969 Fleet 254 1.176 % $4,473 $4,473 $443 $4,916 City Administration 69 0.319 % $1,215 $1,215 $1,215 Transportation/Plan Engineering 569 2.634 % $10,021 $10,021 $993 $11,014 Recreation Administration 26 0.120 % $458 $458 $45 $503 Recreation Facilities 31 0.144 % $546 $546 $54 $600 Youth Services 61 0.282 % $1,074 $1,074 $106 $1,180 Community Services 54 0.250 % $951 $951 $94 $1,045 Ranger Program 38 0.176 % $669 $669 $66 $735 Aquatics 54 0.250 % $951 $951 $94 $1,045 Golf Course 46 0.213 % $810 $810 $80 $890 Police Administration 54 0.250 % $951 $951 $94 $1,045 Patrol 629 2.912 % $11,077 $11,077 $1,098 $12,175 Investigations 415 1.921 % $7,309 $7,309 $724 $8,033 Police Support Services 230 1.065 % $4,051 $4,051 $401 $4,452 Neighborhood Services 315 1.458 % $5,548 $5,548 $550 $6,098 Traffic Safety 323 1.495 % $5,688 $5,688 $564 $6,252 Fire Administration 38 0.176 % $669 $669 $66 $735 Emergency Response 729 3.375 % $12,839 $12,839 $1,272 $14,111 Hazard Prevention 557 2.579 % $9,809 $9,809 $972 $10,781 FD601 Water Fund 1,614 7.472 % $28,424 $28,424 $2,817 $31,241 FD611 Parking Fund 109 0.505 % $1,920 $1,920 $190 $2,110 FD621Transit Fund 431 1.995 % $7,590 $7,590 $752 $8,342 FD705 Whale Rock Fund 731 3.384 % $12,874 $12,874 $1,276 $14,150 CIP Project Engineering 307 1.421 % $5,407 $5,407 $536 $5,943

Page 164 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Server Support
Detail page 113
Schedule 9.008
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 % $3,927 $3,927 $389 $4,316 Swim Center Maintenance 215 0.995 % $3,786 $3,786 $375 $4,161 All Other 4,975 23.031 % $87,615 $87,615 $8,683 $96,298 Fire Apparatus Service 15 0.069 % $264 $264 $26 $290 FD602 Sewer Fund 1,788 8.277 % $31,489 $31,489 $3,120 $34,609 Engineering 554 2.567 % $9,757 $9,757 $971 $10,728 Total 21,601 100.000 % $380,418 $380,418 $35,917 $416,335 (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 165 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Network Support
Detail page 114
Schedule 9.009
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 16 0.506 % $2,697 $2,697 $2,697 Economic Development 3 0.095 % $506 $506 $51 $557 Natural Resource Protection 20 0.632 % $3,371 $3,371 $340 $3,711 City Attorney 34 1.075 % $5,731 $5,731 $5,731 City Clerk 67 2.118 % $11,293 $11,293 $11,293 Finance 59 1.865 % $9,945 $9,945 $9,945 Information Services 25 0.790 % $4,214 $4,214 $425 $4,639 Human Resources 46 1.454 % $7,754 $7,754 $783 $8,537 Community Development Admin 31 0.980 % $5,225 $5,225 $528 $5,753 Planning 64 2.023 % $10,788 $10,788 $1,089 $11,877 Building and Safety 48 1.517 % $8,091 $8,091 $817 $8,908 Public Works Administration 39 1.233 % $6,574 $6,574 $664 $7,238 Parks Maintenance 20 0.632 % $3,371 $3,371 $340 $3,711 Facilities Maintenance 21 0.664 % $3,540 $3,540 $357 $3,897 Streets Maintenance 19 0.601 % $3,203 $3,203 $323 $3,526 Traffic Signals & Lighting 11 0.348 % $1,854 $1,854 $187 $2,041 Fleet 20 0.632 % $3,371 $3,371 $340 $3,711 City Administration 29 0.917 % $4,888 $4,888 $4,888 Transportation/Plan Engineering 23 0.727 % $3,877 $3,877 $391 $4,268 Recreation Administration 13 0.411 % $2,191 $2,191 $221 $2,412 Recreation Facilities 64 2.023 % $10,788 $10,788 $1,089 $11,877 Youth Services 30 0.948 % $5,057 $5,057 $511 $5,568 Community Services 27 0.853 % $4,551 $4,551 $459 $5,010 Ranger Program 19 0.601 % $3,203 $3,203 $323 $3,526 Aquatics 29 0.917 % $4,888 $4,888 $493 $5,381 Golf Course 14 0.442 % $2,360 $2,360 $238 $2,598 Police Administration 45 1.422 % $7,585 $7,585 $766 $8,351 Patrol 159 5.025 % $26,801 $26,801 $2,706 $29,507 Investigations 43 1.359 % $7,248 $7,248 $732 $7,980 Police Support Services 329 10.398 % $55,456 $55,456 $5,599 $61,055 Neighborhood Services 5 0.158 % $843 $843 $85 $928 Traffic Safety 28 0.885 % $4,720 $4,720 $476 $5,196 Fire Administration 24 0.759 % $4,045 $4,045 $408 $4,453 Emergency Response 246 7.775 % $41,466 $41,466 $4,186 $45,652 Hazard Prevention 29 0.917 % $4,888 $4,888 $493 $5,381 FD601 Water Fund 182 5.752 % $30,678 $30,678 $3,097 $33,775 FD611 Parking Fund 248 7.838 % $41,803 $41,803 $4,220 $46,023 FD621Transit Fund 28 0.885 % $4,720 $4,720 $476 $5,196 FD705 Whale Rock Fund 31 0.980 % $5,225 $5,225 $528 $5,753 Stormwater and Flood Control 7 0.221 % $1,180 $1,180 $119 $1,299 CIP Project Engineering 36 1.138 % $6,068 $6,068 $613 $6,681

Page 166 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Network Support
Detail page 115
Schedule 9.009
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedTourism and Bid Promotion 7 0.221 % $1,180 $1,180 $119 $1,299 Urban Forest Services 2 0.063 % $337 $337 $34 $371 Swim Center Maintenance 14 0.442 % $2,360 $2,360 $238 $2,598 All Other 662 20.923 % $111,586 $111,586 $11,265 $122,851 FD602 Sewer Fund 248 7.835 % $41,801 $41,801 $4,224 $46,025 Total 3,164 100.000 % $533,321 $533,321 $50,353 $583,674 (A) Alloc basis: Number of Dedicated Ethernet Switch Ports by Fund/Department/Division Source:

Page 167 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Radios
Detail page 116
Schedule 9.010
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 % $2,687 $2,687 $254 $2,941 Fire Administration 5 1.374 % $2,687 $2,687 $254 $2,941 FD601 Water Fund 32 8.791 % $17,195 $17,195 $1,628 $18,823 Stormwater and Flood Control 1 0.275 % $537 $537 $51 $588 FD611 Parking Fund 5 1.374 % $2,687 $2,687 $254 $2,941 FD621Transit Fund 28 7.692 % $15,046 $15,046 $1,424 $16,470 Recreation Facilities 2 0.549 % $1,075 $1,075 $102 $1,177 Building and Safety 4 1.099 % $2,149 $2,149 $203 $2,352 Parks Maintenance 15 4.121 % $8,060 $8,060 $763 $8,823 Traffic Signals & Lighting 2 0.549 % $1,075 $1,075 $102 $1,177 Ranger Program 3 0.824 % $1,612 $1,612 $153 $1,765 Patrol 71 19.505 % $38,151 $38,151 $3,612 $41,763 Investigations 24 6.593 % $12,896 $12,896 $1,221 $14,117 Police Support Services 7 1.923 % $3,761 $3,761 $356 $4,117 Neighborhood Services 6 1.648 % $3,224 $3,224 $305 $3,529 Traffic Safety 11 3.022 % $5,911 $5,911 $560 $6,471 Emergency Response 85 23.352 % $45,674 $45,674 $4,324 $49,998 Hazard Prevention 11 3.022 % $5,911 $5,911 $560 $6,471 Economic Development 1 0.275 % $537 $537 $51 $588 Streets Maintenance 12 3.297 % $6,448 $6,448 $610 $7,058 Fleet 2 0.549 % $1,075 $1,075 $102 $1,177 CIP Project Engineering 7 1.923 % $3,761 $3,761 $356 $4,117 Urban Forest Services 2 0.549 % $1,075 $1,075 $102 $1,177 Facilities Maintenance 5 1.374 % $2,687 $2,687 $254 $2,941 All Other 2 0.549 % $1,075 $1,075 $102 $1,177 FD602 Sewer Fund 15 4.122 % $8,059 $8,059 $764 $8,823 Total 364 100.000 % $195,592 $195,592 $18,467 $214,059 (A) Alloc basis: Number of Assigned Radios by Fund/DepartmentSource:

Page 168 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Telemetry
Detail page 117
Schedule 9.011
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 33 47.826 % $1,231 $1,231 $116 $1,347 FD602 Sewer Fund 32 46.377 % $1,193 $1,193 $113 $1,306 FD705 Whale Rock Fund 4 5.797 % $149 $149 $14 $163 Total 69 100.000 % $2,573 $2,573 $243 $2,816 (A) Alloc basis: Number of Controllers by Fund/Div/DeptSource:

Page 169 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Cellular Data Services
Detail page 118
Schedule 9.012
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 $50 $538 Finance 3 0.651 % $1,465 $1,465 $1,465 Information Services 11 2.386 % $5,370 $5,370 $547 $5,917 Human Resources 5 1.085 % $2,441 $2,441 $249 $2,690 Building and Safety 22 4.772 % $10,740 $10,740 $1,095 $11,835 Public Works Administration 4 0.868 % $1,953 $1,953 $199 $2,152 Parks Maintenance 16 3.471 % $7,811 $7,811 $796 $8,607 Streets Maintenance 15 3.254 % $7,323 $7,323 $746 $8,069 Fleet 4 0.868 % $1,953 $1,953 $199 $2,152 Police Administration 7 1.518 % $3,417 $3,417 $348 $3,765 Patrol 82 17.787 % $40,032 $40,032 $4,081 $44,113 Investigations 27 5.857 % $13,181 $13,181 $1,344 $14,525 Police Support Services 10 2.169 % $4,882 $4,882 $498 $5,380 Fire Administration 24 5.206 % $11,717 $11,717 $1,194 $12,911 Emergency Response 35 7.592 % $17,087 $17,087 $1,742 $18,829 Hazard Prevention 12 2.603 % $5,858 $5,858 $597 $6,455 City Administration 8 1.735 % $3,906 $3,906 $3,906 Ranger Program 6 1.302 % $2,929 $2,929 $299 $3,228 Community Development Admin 4 0.868 % $1,953 $1,953 $199 $2,152 Traffic Signals & Lighting 1 0.217 % $488 $488 $50 $538 Neighborhood Services 4 0.868 % $1,953 $1,953 $199 $2,152 FD611 Parking Fund 27 5.857 % $13,181 $13,181 $1,344 $14,525 City Attorney 2 0.434 % $976 $976 $976 Youth Services 11 2.386 % $5,370 $5,370 $547 $5,917 City Clerk 1 0.217 % $488 $488 $488 Traffic Safety 2 0.434 % $976 $976 $100 $1,076 Fire Apparatus Service 2 0.434 % $976 $976 $100 $1,076 Facilities Maintenance 7 1.518 % $3,417 $3,417 $348 $3,765 City Council 15 3.254 % $7,323 $7,323 $7,323 CIP Project Engineering 18 3.905 % $8,788 $8,788 $896 $9,684 Urban Forest Services 8 1.735 % $3,906 $3,906 $398 $4,304 Recreation Administration 2 0.434 % $976 $976 $100 $1,076 Golf Course 4 0.868 % $1,953 $1,953 $199 $2,152 All Other 20 4.338 % $9,764 $9,764 $995 $10,759 Community Services Group 4 0.868 % $1,953 $1,953 $1,953 Office of DEI 1 0.217 % $488 $488 $488 Housing Policy/Homelessness 1 0.217 % $488 $488 $50 $538 Community Services 4 0.868 % $1,953 $1,953 $199 $2,152 FD621Transit Fund 27 5.857 % $13,181 $13,181 $1,344 $14,525 Tourism and Bid Promotion 2 0.434 % $976 $976 $100 $1,076 Planning 1 0.217 % $488 $488 $50 $538

Page 170 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Cellular Data Services
Detail page 119
Schedule 9.012
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedEngineering 1 0.214 % $490 $490 $47 $537 FD601 Water FundFD602 Sewer FundFD705 Whale Rock FundTotal 461 100.000 % $225,058 $225,058 $21,249 $246,307 (A) Alloc basis: Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/DepartmentSource:

Page 171 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Telephones
Detail page 120
Schedule 9.013
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPublic Works Administration 180 2.098 % $3,874 $3,874 $402 $4,276Recreation Administration 100 1.166 % $2,152 $2,152 $224 $2,376 Transportation/Plan Engineering 70 0.816 % $1,507 $1,507 $156 $1,663 City Administration 120 1.399 % $2,583 $2,583 $2,583 City Attorney 100 1.166 % $2,152 $2,152 $2,152 City Clerk 140 1.632 % $3,013 $3,013 $3,013 Human Resources 210 2.448 % $4,520 $4,520 $469 $4,989 Finance 340 3.963 % $7,318 $7,318 $7,318 Facilities Maintenance 210 2.448 % $4,520 $4,520 $469 $4,989 Fleet 50 0.583 % $1,076 $1,076 $112 $1,188 Police Administration 530 6.177 % $11,407 $11,407 $1,185 $12,592 Fire Administration 320 3.730 % $6,887 $6,887 $715 $7,602 FD601 Water Fund 360 4.196 % $7,748 $7,748 $805 $8,553 FD602 Sewer Fund 480 5.594 % $10,331 $10,331 $1,073 $11,404 FD611 Parking Fund 560 6.527 % $12,053 $12,053 $1,252 $13,305 FD621Transit Fund 120 1.399 % $2,583 $2,583 $268 $2,851 Recreation Facilities 150 1.748 % $3,228 $3,228 $335 $3,563 Engineering 60 0.699 % $1,291 $1,291 $134 $1,425 Building and Safety 240 2.797 % $5,166 $5,166 $536 $5,702 Planning 210 2.448 % $4,520 $4,520 $469 $4,989 Economic Development 10 0.117 % $215 $215 $22 $237 Natural Resource Protection 40 0.466 % $861 $861 $89 $950 Information Services 70 0.816 % $1,507 $1,507 $156 $1,663 Community Development Admin 140 1.632 % $3,013 $3,013 $313 $3,326Parks Maintenance 340 3.963 % $7,318 $7,318 $760 $8,078 Streets Maintenance 80 0.932 % $1,722 $1,722 $179 $1,901 Traffic Signals & Lighting 40 0.466 % $861 $861 $89 $950 Youth Services 130 1.515 % $2,798 $2,798 $291 $3,089 Community Services 70 0.816 % $1,507 $1,507 $156 $1,663 Ranger Program 40 0.466 % $861 $861 $89 $950 Aquatics 90 1.049 % $1,937 $1,937 $201 $2,138 Patrol 700 8.159 % $15,066 $15,066 $1,565 $16,631 Investigations 260 3.030 % $5,596 $5,596 $581 $6,177 Police Support Services 505 5.886 % $10,869 $10,869 $1,129 $11,998 Neighborhood Services 40 0.466 % $861 $861 $89 $950 Traffic Safety 30 0.350 % $646 $646 $67 $713 Emergency Response 645 7.517 % $13,883 $13,883 $1,442 $15,325 Hazard Prevention 60 0.699 % $1,291 $1,291 $134 $1,425 Golf Course 50 0.583 % $1,076 $1,076 $112 $1,188 Fire Apparatus Service 10 0.117 % $215 $215 $22 $237 City Council 40 0.466 % $861 $861 $861

Page 172 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Telephones
Detail page 121
Schedule 9.013
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCIP Project Engineering 240 2.797 % $5,166 $5,166 $536 $5,702 Urban Forest Services 40 0.466 % $861 $861 $89 $950 Swim Center Maintenance 10 0.117 % $215 $215 $22 $237 FD705 Whale Rock Fund 50 0.583 % $1,076 $1,076 $112 $1,188 All Other 190 2.214 % $4,089 $4,089 $425 $4,514 Community Services Group 40 0.466 % $861 $861 $861 Tourism and Bid Promotion 20 0.233 % $430 $430 $45 $475 Solid Waste Recycling 20 0.233 % $430 $430 $45 $475 Training Services 10 0.117 % $215 $215 $22 $237 Stormwater and Flood Control 20 0.229 % $434 $434 $49 $483 Total 8,580 100.000 % $184,670 $184,670 $17,435 $202,105 (A) Alloc basis: Number of Telephones by Fund/DepartmentSource:

Page 173 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Cuesta
Detail page 122
Schedule 9.014
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD602 Sewer Fund 1 100.000 % $3,020 $3,020 $285 $3,305 Total 1 100.000 % $3,020 $3,020 $285 $3,305 (A) Alloc basis:Source:

Page 174 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
South Hills
Detail page 123
Schedule 9.015
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 300 23.077 % $17,943 $17,943 $1,694 $19,637Fire Administration 200 15.385 % $11,962 $11,962 $1,129 $13,091 FD601 Water Fund 150 11.538 % $8,971 $8,971 $847 $9,818 FD602 Sewer Fund 150 11.538 % $8,971 $8,971 $847 $9,818 Public Works Administration 200 15.385 % $11,962 $11,962 $1,129 $13,091 Traffic Signals & Lighting 100 7.692 % $5,981 $5,981 $565 $6,546 FD621Transit Fund 200 15.385 % $11,962 $11,962 $1,130 $13,092 Total 1,300 100.000 % $77,752 $77,752 $7,341 $85,093 (A) Alloc basis: Number of Radio Repeaters by Fund/Department/DivisionSource:

Page 175 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Tassajara
Detail page 124
Schedule 9.016
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 2 28.571 % $19,608 $19,608 $1,851 $21,459 Fire Administration 2 28.571 % $19,608 $19,608 $1,851 $21,459 Public Works Administration 1 14.286 % $9,804 $9,804 $926 $10,730FD705 Whale Rock Fund 2 28.572 % $19,607 $19,607 $1,851 $21,458 Total 7 100.000 % $68,627 $68,627 $6,479 $75,106 (A) Alloc basis: Number of Radio Repeaters by Fund/Department/DivisionSource:

Page 176 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Direct Dept Exp
Detail page 125
Schedule 9.017
2023
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 2,959 4.087 % $3,724 $3,724 $352 $4,076 Fire Administration 2,959 4.087 % $3,724 $3,724 $352 $4,076 All Other 66,487 91.826 % $83,664 $83,664 $7,898 $91,562 Total 72,405 100.000 % $91,112 $91,112 $8,602 $99,714 (A) Alloc basis: Directly to the Benefiting General Fund DepartmentSource:

Page 177 of 924 ends

IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Departmental Cost
Allocation Summary
Detail page 126
Schedule 9.018
2023
Total Network
Services &
Desktop Support
Enterprise Apps MDC Support Tablet Support Server Support Network Support Radios Telemetry City Council $29,869 $7,122 $11,137 $60 $669 $2,697 Office of DEI $6,990 $4,245 $2,227 $30 City Administration $36,570 $9,971 $13,365 $105 $1,215 $4,888 $537 Community Services Group $11,989 $3,561 $5,569 $45 City Attorney $33,965 $10,826 $13,365 $105 $810 $5,731 City Clerk $33,782 $6,567 $10,024 $90 $2,307 $11,293 Finance $87,513 $22,079 $33,412 $315 $12,979 $9,945 Network Services $19,045 $19,045 Information Services $67,464 $13,358 $20,929 $188 $20,770 $4,639Human Resources $59,593 $16,501 $24,622 $183 $2,071 $8,537 Public Works Administration $70,987 $11,157 $17,235 $133 $4,975 $7,238 Facilities Maintenance $44,338 $7,857 $12,311 $100 $8,478 $3,897 $2,941 Fleet $35,880 $10,325 $12,311 $100 $4,916 $3,711 $1,177 CIP Project Engineering $106,891 $30,078 $44,320 $366 $5,943 $6,681 $4,117 Transportation/Plan Engineering $42,631 $10,796 $14,773 $117 $11,014 $4,268 Economic Development $5,603 $1,571 $2,462 $33 $155 $557 $588 Natural Resource Protection $20,601 $7,009 $7,386 $117 $890 $3,711 Tourism and Bid Promotion $5,902 $2,750 $12 $290 $1,299 Community Promotion $1,013 $393 $616 $4 Community Development Admin $42,958 $7,857 $12,311 $100 $11,459 $5,753 Commissions & Committees $1,540 $1,540 Planning $71,874 $17,333 $24,622 $166 $12,349 $11,877 Engineering $34,153 $9,035 $12,311 $117 $10,728 Building and Safety $106,722 $27,061 $38,164 $274 $12,426 $8,908 $2,352 Housing Policy/Homelessness $18,327 $7,857 $9,849 $83 Parks Maintenance $90,950 $23,508 $32,008 $117 $6,098 $3,711 $8,823 Swim Center Maintenance $11,833 $2,358 $2,462 $17 $4,161 $2,598 Urban Forest Services $23,251 $4,714 $7,386 $33 $4,316 $371 $1,177 Streets Maintenance $89,036 $23,571 $39,396 $17 $5,498 $3,526 $7,058 Traffic Signals & Lighting $29,321 $3,143 $4,924 $33 $9,969 $2,041 $1,177 Stormwater and Flood Control $33,195 $9,979 $15,635 $82 $5,129 $1,299 $588 Solid Waste Recycling $8,575 $3,143 $4,924 $33 Recreation Administration $24,173 $7,857 $9,849 $100 $503 $2,412Recreation Facilities $25,872 $6,160 $2,462 $33 $600 $11,877 $1,177 Youth Services $68,193 $32,608 $19,698 $133 $1,180 $5,568 Community Services $29,325 $9,523 $9,849 $83 $1,045 $5,010 Ranger Program $45,607 $15,588 $19,698 $117 $735 $3,526 $1,765 Aquatics $29,886 $18,810 $2,462 $50 $1,045 $5,381 Golf Course $27,259 $10,482 $9,849 $100 $890 $2,598

Page 178 of 924 ends

San Luis Obispo City CouncilMay 21, 2024

San Luis Obispo City Council
May 21, 2024