Agenda packet — San Luis Obispo City Council, March 3, 2026 (part 2 of 4)

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance Support Services
Detail allocation of
General Support Services
Detail page 142
Schedule 12.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 235,270 0.185 % $241 $241 $241 Cultural Activities 356,625 0.281 % $365 $365 $39 $404 Economic Development 814,416 0.641 % $833 $833 $89 $922 Natural Resource Protection 1,246,522 0.981 % $1,275 $1,275 $136 $1,411 Community Promotion 351,412 0.277 % $359 $359 $38 $397 City Attorney 1,652,744 1.301 % $1,690 $1,690 $1,690 City Clerk 778,365 0.613 % $796 $796 $796 Network Services 3,664,628 2.885 % $3,747 $3,747 $3,747 Human Resources 2,047,242 1.611 % $2,093 $2,093 $223 $2,316 Insurance ISF Fund 4,393,969 3.459 % $4,493 $4,493 $479 $4,972 Wellness Program 38,744 0.030 % $40 $40 $4 $44 Community Development Admin 971,303 0.765 % $993 $993 $106 $1,099Commissions & Committees 10,187 0.008 % $10 $10 $1 $11 Planning 1,896,174 1.493 % $1,939 $1,939 $206 $2,145 Building and Safety 2,886,803 2.272 % $2,952 $2,952 $314 $3,266 Public Works Administration 1,486,040 1.170 % $1,520 $1,520 $162 $1,682 Parks Maintenance 4,077,165 3.209 % $4,169 $4,169 $444 $4,613 Swim Center Maintenance 665,424 0.524 % $680 $680 $72 $752 Urban Forest Services 229,260 0.180 % $234 $234 $25 $259 Facilities Maintenance 1,539,289 1.212 % $1,574 $1,574 $168 $1,742 Streets Maintenance 2,435,887 1.917 % $2,491 $2,491 $265 $2,756 Stormwater and Flood Control 1,137,402 0.895 % $1,163 $1,163 $124 $1,287 Traffic Signals & Lighting 719,851 0.567 % $736 $736 $78 $814 Fleet 1,470,536 1.158 % $1,504 $1,504 $160 $1,664 City Administration 1,593,051 1.254 % $1,629 $1,629 $1,629 Transportation/Plan Engineering 880,829 0.693 % $901 $901 $96 $997 Recreation Administration 978,461 0.770 % $1,000 $1,000 $107 $1,107 Recreation Facilities 390,589 0.307 % $399 $399 $43 $442 Youth Services 1,557,030 1.226 % $1,592 $1,592 $170 $1,762 Ranger Program 882,011 0.694 % $902 $902 $96 $998 Aquatics 706,839 0.556 % $723 $723 $77 $800 Police Administration 2,482,077 1.954 % $2,538 $2,538 $270 $2,808Patrol 13,627,569 10.727 % $13,934 $13,934 $1,484 $15,418 Investigations 3,647,834 2.871 % $3,730 $3,730 $397 $4,127 Neighborhood Services 304,657 0.240 % $312 $312 $33 $345 Traffic Safety 922,256 0.726 % $943 $943 $100 $1,043 Fire Administration 1,447,660 1.140 % $1,480 $1,480 $158 $1,638 Emergency Response 15,169,981 11.941 % $15,512 $15,512 $1,652 $17,164 Hazard Prevention 1,075,918 0.847 % $1,100 $1,100 $117 $1,217 Training Services 108,109 0.085 % $111 $111 $12 $123 Fire Station 41,472 0.033 % $42 $42 $5 $47 Emergency Management 99,079 0.078 % $101 $101 $11 $112

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance Support Services
Detail allocation of
General Support Services
Detail page 143
Schedule 12.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD202 Downtown Bid Fund 185,341 0.146 % $190 $190 $20 $210 FD601 Water Fund 8,408,198 6.618 % $8,598 $8,598 $916 $9,514 FD611 Parking Fund 3,845,798 3.027 % $3,932 $3,932 $419 $4,351 FD602 Sewer Fund 9,561,341 7.526 % $9,777 $9,777 $1,041 $10,818 Golf Course 827,151 0.651 % $846 $846 $90 $936 FD705 Whale Rock Fund 1,682,420 1.324 % $1,720 $1,720 $183 $1,903Information Services 1,402,583 1.104 % $1,434 $1,434 $1,434 FD208 Tourism Bid Fund 2,152,578 1.694 % $2,201 $2,201 $234 $2,435 FD621Transit Fund 1,501,262 1.182 % $1,535 $1,535 $163 $1,698 FD206 Law Enforcement Grant Fund 156,008 0.123 % $160 $160 $17 $177 Fire Apparatus Service 631,944 0.497 % $646 $646 $69 $715 Police Support Services 3,672,725 2.891 % $3,755 $3,755 $400 $4,155 Community Services 670,957 0.528 % $686 $686 $73 $759 FD711 Hazardous Mat Task Force Fund 98,249 0.077 % $100 $100 $11 $111 CIP Project Engineering 2,819,887 2.220 % $2,883 $2,883 $307 $3,190 Community Services Group 554,787 0.437 % $567 $567 $567 Solid Waste Recycling 397,402 0.313 % $406 $406 $43 $449 Finance Non Departmental 227,523 0.179 % $233 $233 $233 Office of DEI 567,531 0.447 % $580 $580 $580 Engineering 899,156 0.708 % $919 $919 $98 $1,017 Housing Policy/Homelessness 1,201,192 0.946 % $1,228 $1,228 $131 $1,359 Jack House 1,121 0.001 % $1 $1 $1 Recruit Academy 49,045 0.039 % $50 $50 $5 $55 Mobile Crisis Unit 163,942 0.129 % $168 $168 $18 $186 FD212 San Luis Ranch CFD 181,313 0.143 % $185 $185 $20 $205 FD701 General Agency Fund 742,930 0.585 % $760 $760 $81 $841 FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.004 % $5 $5 $1 $6 FD406 Public Safety Equip Replacement Fund 307,329 0.242 % $314 $314 $33 $347 FD209 SB1186 CASP Certify Fund 500 $1 $1 $1 FD213 Avila Ranch CFE 50,435 0.040 % $52 $52 $5 $57 Finance 2,686,590 2.115 % $2,747 $2,747 $2,747 FD214 Avilia Ranch DPA Fund 40,000 0.031 % $41 $41 $4 $45 Active Transportation 257,727 0.203 % $264 $264 $28 $292 FD217 Opioid Settlement Fund 56,844 0.045 % $58 $58 $6 $64 FD726 Asset Forfeiture Pending 13,640 0.011 % $14 $14 $3 $17 FD727 SWAT Task Force 587 -0.002% $1 $1 $1 Total 127,041,739 100.000 % $129,903 $129,903 $12,380 $142,283 (A) Alloc basis: Total Operating Expenditures by Department/DivisionSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance Support Services
Detail allocation of
Direct
Detail page 144
Schedule 12.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Administration 100 100.000 % $156 $156 $15 $171 Total 100 100.000 % $156 $156 $15 $171 (A) Alloc basis:Source:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance Support Services
Departmental Cost
Allocation Summary
Detail page 145
Schedule 12.006
2025
Total General Support Services Direct
City Council $241 $241 City Administration $1,629 $1,629 Office of DEI $580 $580 Community Services Group $567 $567 Finance Non Departmental $233 $233 City Attorney $1,690 $1,690 City Clerk $796 $796 Finance $2,747 $2,747 Network Services $3,747 $3,747 Information Services $1,434 $1,434 Human Resources $2,316 $2,316 Wellness Program $44 $44 Public Works Administration $1,682 $1,682 Facilities Maintenance $1,742 $1,742 Fleet $1,664 $1,664 CIP Project Engineering $3,190 $3,190 Transportation/Plan Engineering $997 $997 Active Transportation $292 $292 Insurance ISF Fund $4,972 $4,972 Cultural Activities $404 $404 Economic Development $922 $922 Natural Resource Protection $1,411 $1,411 Community Promotion $397 $397 Community Development Admin $1,099 $1,099 Commissions & Committees $11 $11 Planning $2,145 $2,145 Engineering $1,017 $1,017 Building and Safety $3,266 $3,266 Housing Policy/Homelessness $1,359 $1,359 Parks Maintenance $4,613 $4,613 Swim Center Maintenance $752 $752 Urban Forest Services $259 $259 Streets Maintenance $2,756 $2,756 Traffic Signals & Lighting $814 $814 Stormwater and Flood Control $1,287 $1,287 Solid Waste Recycling $449 $449 Recreation Administration $1,107 $1,107 Recreation Facilities $442 $442 Youth Services $1,762 $1,762 Community Services $759 $759 Ranger Program $998 $998 Aquatics $800 $800

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance Support Services
Departmental Cost
Allocation Summary
Detail page 146
Schedule 12.006
2025
Total General Support Services Direct
Golf Course $936 $936 Jack House $1 $1 Police Administration $2,808 $2,808 Patrol $15,418 $15,418 Investigations $4,127 $4,127 Police Support Services $4,155 $4,155 Neighborhood Services $345 $345 Traffic Safety $1,043 $1,043 Fire Administration $1,809 $1,638 $171 Emergency Response $17,164 $17,164 Hazard Prevention $1,217 $1,217 Training Services $123 $123 Recruit Academy $55 $55 Fire Apparatus Service $715 $715 Fire Station $47 $47 Mobile Crisis Unit $186 $186 Emergency Management $112 $112 FD202 Downtown Bid Fund $210 $210 FD206 Law Enforcement Grant Fund $177 $177 FD208 Tourism Bid Fund $2,435 $2,435 FD209 SB1186 CASP Certify Fund $1 $1 FD212 San Luis Ranch CFD $205 $205 FD213 Avila Ranch CFE $57 $57 FD214 Avilia Ranch DPA Fund $45 $45 FD217 Opioid Settlement Fund $64 $64 FD406 Public Safety Equip Replacement Fund $347 $347 FD601 Water Fund $9,514 $9,514 FD602 Sewer Fund $10,818 $10,818 FD611 Parking Fund $4,351 $4,351 FD621Transit Fund $1,698 $1,698 FD701 General Agency Fund $841 $841 FD705 Whale Rock Fund $1,903 $1,903 FD711 Hazardous Mat Task Force Fund $111 $111 FD715 Boysen Ranch Conserv Easemt Fund $6 $6 FD726 Asset Forfeiture Pending $17 $17 FD727 SWAT Task Force $1 $1 Total $142,454 $142,283 $171

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City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
Prepared by:

SCHEDULE 13.01

HUMAN RESOURCES

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

Costs are allocated as follows:
 Human Resources – These costs are allocated based on full time equivalent (FTE) by fund/department/division.  Other Direct Exp – These costs are associated with contract services expenditures related recruitment. Costs are allocated directly to the benefiting General Fund Department or Enterprise Funds.  Tuition Reimbursement – These costs are associated with tuition reimbursement costs. Costs are allocated to General Fund Departments and Funds.

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Human Resources
Costs to be allocated
Detail page 148
Schedule 13.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,047,242 $2,047,242 Deductions: EMPLOYEE RECOGNITION ($16,459) Total deductions: ($16,459) ($16,459) Allocated additions: 1011002 - City Council $22,787 $11,183 $33,970 1011001 - City Administration $23,155 $5,890 $29,045 1011010 - Office of DEI $3,529 $2,247 $5,776 1012007 - Finance Non Departmental $3,583 $317 $3,900 1011501 - City Attorney $24,532 $3,458 $27,990 1011021 - City Clerk $49,347 $10,758 $60,105 1012000 - Finance $44,236 $5,608 $49,844 1011101 - Network Services $59,048 $6,329 $65,377 1011103 - Information Services $12,147 $858 $13,005 1012006 - Finance Support Services $2,093 $223 $2,316 1013003 - Wellness Program $177 $177 1015005 - Facilities Maintenance $42,459 $42,459 8020000 - Insurance ISF Fund $59,487 $59,487 Total allocated additions: $244,457 $148,994 $393,451 $393,451 Total to be allocated $2,275,240 $148,994 $2,424,234

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Human Resources
Schedule of costs to be
allocated by function
Detail page 149
Schedule 13.003
2025
Total General & Admin Human Resources Other Direct Exp Tiution Reimbursement Wages & BenefitsSALARIES & WAGES $990,297 $990,297 FRINGE BENEFITS $502,593 $502,593 Other Expense and CostSERVICES & SUPPLIES $337,756 $337,756 CONTRACT SERVICES $108,063 $50,064 $57,999 TUITION REIMBURSEMENT $9,290 $9,290 EMPLOYEE RECOGNITION $16,459 $16,459 OTHER DIRECT $82,784 $2,625 $80,159 Departmental Expenditures $2,047,242 $16,459 $1,883,335 $138,158 $9,290 Cost AdjustmentsDeductions ($16,459) ($16,459)Additions: 1stOther $244,457 $244,457 Functional Cost $2,275,240 $2,127,792 $138,158 $9,290 Allocable Costs $2,275,240 $2,127,792 $138,158 $9,290 1st Allocation $2,275,240 $2,127,792 $138,158 $9,290 Additions: 2ndOther $148,994 $148,994 Functional Cost $148,994 $148,994 Allocable Costs $148,994 $148,994 2nd Allocation $148,994 $148,994 Total allocated $2,424,234 $2,276,786 $138,158 $9,290

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Human Resources
Detail allocation of
Human Resources
Detail page 150
Schedule 13.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 200 0.421 % $8,966 $8,966 $721 $9,687 Facilities Maintenance 500 1.053 % $22,416 $22,416 $1,802 $24,218Streets Maintenance 1,400 2.950 % $62,765 $62,765 $5,046 $67,811 Stormwater and Flood Control 633 1.334 % $28,379 $28,379 $2,281 $30,660 Traffic Signals & Lighting 200 0.421 % $8,966 $8,966 $721 $9,687 Transportation/Plan Engineering 500 1.053 % $22,416 $22,416 $1,802 $24,218 Recreation Administration 400 0.843 % $17,933 $17,933 $1,442 $19,375 Recreation Facilities 100 0.211 % $4,483 $4,483 $360 $4,843 Youth Services 800 1.686 % $35,866 $35,866 $2,883 $38,749 Community Services 400 0.843 % $17,933 $17,933 $1,442 $19,375 Ranger Program 700 1.475 % $31,383 $31,383 $2,523 $33,906 Aquatics 100 0.211 % $4,483 $4,483 $360 $4,843 Golf Course 400 0.843 % $17,933 $17,933 $1,442 $19,375 Police Administration 700 1.475 % $31,383 $31,383 $2,523 $33,906 Patrol 5,100 10.746 % $228,645 $228,645 $18,381 $247,026 Investigations 1,300 2.739 % $58,282 $58,282 $4,685 $62,967 Police Support Services 2,000 4.214 % $89,665 $89,665 $7,208 $96,873 Neighborhood Services 100 0.211 % $4,483 $4,483 $360 $4,843 Traffic Safety 300 0.632 % $13,450 $13,450 $1,081 $14,531 Fire Administration 400 0.843 % $17,933 $17,933 $1,442 $19,375 Emergency Response 4,700 9.903 % $210,712 $210,712 $16,940 $227,652 Hazard Prevention 700 1.475 % $31,383 $31,383 $2,523 $33,906 FD601 Water Fund 3,567 7.516 % $159,917 $159,917 $12,856 $172,773FD621Transit Fund 245 0.516 % $10,984 $10,984 $883 $11,867 City Administration 700 1.475 % $31,383 $31,383 $31,383 Economic Development 150 0.316 % $6,725 $6,725 $541 $7,266 Natural Resource Protection 400 0.843 % $17,933 $17,933 $1,442 $19,375 Community Promotion 20 0.042 % $897 $897 $72 $969 City Attorney 700 1.475 % $31,383 $31,383 $31,383 City Clerk 450 0.948 % $20,175 $20,175 $20,175 Finance 1,600 3.371 % $71,732 $71,732 $71,732 Network Services 855 1.801 % $38,332 $38,332 $38,332 Information Services 867 1.827 % $38,870 $38,870 $38,870 Community Development Admin 500 1.053 % $22,416 $22,416 $1,802 $24,218 Building and Safety 1,700 3.582 % $76,215 $76,215 $6,127 $82,342 Public Works Administration 800 1.686 % $35,866 $35,866 $2,883 $38,749 Parks Maintenance 1,500 3.160 % $67,249 $67,249 $5,406 $72,655 Swim Center Maintenance 100 0.211 % $4,483 $4,483 $360 $4,843 Fire Apparatus Service 200 0.421 % $8,966 $8,966 $721 $9,687 Fleet 450 0.948 % $20,175 $20,175 $1,622 $21,797 FD611 Parking Fund 1,552 3.270 % $69,580 $69,580 $5,594 $75,174 CIP Project Engineering 1,800 3.793 % $80,698 $80,698 $6,488 $87,186

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Human Resources
Detail allocation of
Human Resources
Detail page 151
Schedule 13.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPlanning 1,000 2.107 % $44,832 $44,832 $3,604 $48,436 City Council 500 1.053 % $22,416 $22,416 $22,416 Housing Policy/Homelessness 500 1.053 % $22,416 $22,416 $1,802 $24,218 Solid Waste Recycling 200 0.421 % $8,966 $8,966 $721 $9,687 Office of DEI 200 0.421 % $8,966 $8,966 $8,966 Engineering 600 1.264 % $26,899 $26,899 $2,163 $29,062 FD705 Whale Rock Fund 420 0.885 % $18,830 $18,830 $1,514 $20,344 FD602 Sewer Fund 3,632 7.653 % $162,831 $162,831 $13,090 $175,921Emergency Management 100 0.211 % $4,483 $4,483 $360 $4,843 FD208 Tourism Bid Fund 130 0.274 % $5,828 $5,828 $469 $6,297 Community Services Group 250 0.527 % $11,208 $11,208 $11,208 Commissions & Committees 15 0.032 % $672 $672 $54 $726 Active Transportation 125 0.263 % $5,608 $5,608 $452 $6,060 Total 47,461 100.000 % $2,127,792 $2,127,792 $148,994 $2,276,786 (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
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Human Resources
Detail allocation of
Other Direct Exp
Detail page 152
Schedule 13.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFire Administration 9,117 6.599 % $9,117 $9,117 $9,117 FD611 Parking Fund 11,560 8.367 % $11,560 $11,560 $11,560 Recreation Administration 12,945 9.370 % $12,945 $12,945 $12,945 Police Administration 5,262 3.809 % $5,262 $5,262 $5,262 FD601 Water Fund 21,822 15.795 % $21,822 $21,822 $21,822 Public Works Administration 25,603 18.532 % $25,603 $25,603 $25,603 CIP Project Engineering 10,920 7.904 % $10,920 $10,920 $10,920 Engineering 67 0.048 % $67 $67 $67 Facilities Maintenance 289 0.209 % $289 $289 $289 Parks Maintenance 157 0.114 % $157 $157 $157 Transportation/Plan Engineering 76 0.055 % $76 $76 $76 Community Development Admin 9,739 7.049 % $9,739 $9,739 $9,739 City Administration 15,729 11.385 % $15,729 $15,729 $15,729 City Attorney 14,872 10.764 % $14,872 $14,872 $14,872 Total 138,158 100.000 % $138,158 $138,158 $138,158 (A) Alloc basis: Directly to the Benefiting General Fund DepartmentSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Human Resources
Detail allocation of
Tiution Reimbursement
Detail page 153
Schedule 13.006
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedEmergency Response 1,500 14.328 % $1,331 $1,331 $1,331 Patrol 1,500 14.328 % $1,331 $1,331 $1,331 Investigations 2,969 28.360 % $2,635 $2,635 $2,635 Police Administration 1,500 14.328 % $1,331 $1,331 $1,331 FD601 Water Fund 1,500 14.328 % $1,331 $1,331 $1,331 Active Transportation 1,500 14.328 % $1,331 $1,331 $1,331 Total 10,469 100.000 % $9,290 $9,290 $9,290 (A) Alloc basis: Tuition Exp by General Fund Department/DivisionSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Human Resources
Departmental Cost
Allocation Summary
Detail page 154
Schedule 13.007
2025
Total Human Resources Other Direct Exp Tiution Reimbursement City Council $22,416 $22,416 City Administration $47,112 $31,383 $15,729 Office of DEI $8,966 $8,966 Community Services Group $11,208 $11,208 City Attorney $46,255 $31,383 $14,872 City Clerk $20,175 $20,175 Finance $71,732 $71,732 Network Services $38,332 $38,332 Information Services $38,870 $38,870 Public Works Administration $64,352 $38,749 $25,603 Facilities Maintenance $24,507 $24,218 $289 Fleet $21,797 $21,797 CIP Project Engineering $98,106 $87,186 $10,920 Transportation/Plan Engineering $24,294 $24,218 $76 Active Transportation $7,391 $6,060 $1,331 Economic Development $7,266 $7,266 Natural Resource Protection $19,375 $19,375 Community Promotion $969 $969 Community Development Admin $33,957 $24,218 $9,739 Commissions & Committees $726 $726 Planning $48,436 $48,436 Engineering $29,129 $29,062 $67 Building and Safety $82,342 $82,342 Housing Policy/Homelessness $24,218 $24,218 Parks Maintenance $72,812 $72,655 $157 Swim Center Maintenance $4,843 $4,843 Urban Forest Services $9,687 $9,687 Streets Maintenance $67,811 $67,811 Traffic Signals & Lighting $9,687 $9,687 Stormwater and Flood Control $30,660 $30,660 Solid Waste Recycling $9,687 $9,687 Recreation Administration $32,320 $19,375 $12,945 Recreation Facilities $4,843 $4,843 Youth Services $38,749 $38,749 Community Services $19,375 $19,375 Ranger Program $33,906 $33,906 Aquatics $4,843 $4,843 Golf Course $19,375 $19,375 Police Administration $40,499 $33,906 $5,262 $1,331 Patrol $248,357 $247,026 $1,331 Investigations $65,602 $62,967 $2,635 Police Support Services $96,873 $96,873

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Human Resources
Departmental Cost
Allocation Summary
Detail page 155
Schedule 13.007
2025
Total Human Resources Other Direct Exp Tiution Reimbursement Neighborhood Services $4,843 $4,843 Traffic Safety $14,531 $14,531 Fire Administration $28,492 $19,375 $9,117 Emergency Response $228,983 $227,652 $1,331 Hazard Prevention $33,906 $33,906 Fire Apparatus Service $9,687 $9,687 Emergency Management $4,843 $4,843 FD208 Tourism Bid Fund $6,297 $6,297 FD601 Water Fund $195,926 $172,773 $21,822 $1,331 FD602 Sewer Fund $175,921 $175,921 FD611 Parking Fund $86,734 $75,174 $11,560 FD621Transit Fund $11,867 $11,867 FD705 Whale Rock Fund $20,344 $20,344 Total $2,424,234 $2,276,786 $138,158 $9,290

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City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
Prepared by:

SCHEDULE 14.01

WELLNESS PROGRAM

NATURE AND EXTENT OF SERVICE
The Wellness Program helps the City reduce risk of injury and illness to employees by promoting health and fitness.

Costs are allocated as follows:
 Wellness - These costs are associated with the Wellness program. Costs are allocated based on full-time/temporary equivalent units (FTE) by fund/department/division.
 Preventative Mental Health Program – These costs are associated with short term counseling services offered to employees within the Police and Fite Department. Cost are allocated directly to Police and Fire.

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Wellness Program
Costs to be allocated
Detail page 157
Schedule 14.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $38,744 $38,744 Allocated additions: 1011001 - City Administration $438 $111 $549 1012007 - Finance Non Departmental $250 $22 $272 1011501 - City Attorney $464 $65 $529 1012000 - Finance $846 $85 $931 1012006 - Finance Support Services $40 $4 $44 1015005 - Facilities Maintenance $16,652 $16,652 8020000 - Insurance ISF Fund $3,601 $3,601 Total allocated additions: $2,038 $20,540 $22,578 $22,578 Total to be allocated $40,782 $20,540 $61,322

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Wellness Program
Schedule of costs to be
allocated by function
Detail page 158
Schedule 14.003
2025
Total General & Admin Wellness Program Preventative Mental Health Other Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostFURNITURE AND FIXTURES $8,144 $8,144 OTHER CONTRACT SERVICES $30,600 $30,600 Departmental Expenditures $38,744 $8,144 $30,600 Additions: 1stOther $2,038 $2,038 Functional Cost $40,782 $2,038 $8,144 $30,600 Reallocate Admin ($2,038) $428 $1,610 Allocable Costs $40,782 $8,572 $32,210 1st Allocation $40,782 $8,572 $32,210 Additions: 2ndOther $20,540 $20,540 Functional Cost $20,540 $20,540 Reallocate Admin ($20,540) $4,318 $16,222 Allocable Costs $20,540 $4,318 $16,222 2nd Allocation $20,540 $4,318 $16,222 Total allocated $61,322 $12,890 $48,432

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Wellness Program
Detail allocation of
Wellness Program
Detail page 159
Schedule 14.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 200 0.413 % $35 $35 $21 $56 Facilities Maintenance 500 1.032 % $88 $88 $52 $140 Streets Maintenance 1,400 2.889 % $248 $248 $146 $394 Stormwater and Flood Control 633 1.306 % $112 $112 $66 $178 Traffic Signals & Lighting 200 0.413 % $35 $35 $21 $56 Transportation/Plan Engineering 500 1.032 % $88 $88 $52 $140 Recreation Administration 400 0.825 % $71 $71 $42 $113 Recreation Facilities 100 0.206 % $18 $18 $10 $28 Youth Services 800 1.651 % $142 $142 $84 $226 Community Services 400 0.825 % $71 $71 $42 $113 Ranger Program 700 1.444 % $124 $124 $73 $197 Aquatics 100 0.206 % $18 $18 $10 $28 Golf Course 400 0.825 % $71 $71 $42 $113 Police Administration 700 1.444 % $124 $124 $73 $197 Patrol 5,100 10.524 % $902 $902 $533 $1,435 Investigations 1,300 2.683 % $230 $230 $136 $366 Police Support Services 2,000 4.127 % $354 $354 $209 $563 Neighborhood Services 100 0.206 % $18 $18 $10 $28 Traffic Safety 300 0.619 % $53 $53 $31 $84 Fire Administration 400 0.825 % $71 $71 $42 $113 Emergency Response 4,700 9.699 % $831 $831 $491 $1,322 Hazard Prevention 700 1.444 % $124 $124 $73 $197 FD601 Water Fund 3,567 7.361 % $631 $631 $373 $1,004 FD621Transit Fund 245 0.506 % $43 $43 $26 $69 City Administration 700 1.444 % $124 $124 $124 Economic Development 150 0.310 % $27 $27 $16 $43 Natural Resource Protection 400 0.825 % $71 $71 $42 $113 Community Promotion 20 0.041 % $4 $4 $2 $6 City Attorney 700 1.444 % $124 $124 $124 City Clerk 450 0.929 % $80 $80 $80 Finance 1,600 3.302 % $283 $283 $283 Network Services 855 1.764 % $151 $151 $151 Information Services 867 1.789 % $153 $153 $153 Human Resources 1,000 2.064 % $177 $177 $177 Community Development Admin 500 1.032 % $88 $88 $52 $140 Building and Safety 1,700 3.508 % $301 $301 $178 $479 Public Works Administration 800 1.651 % $142 $142 $84 $226 Parks Maintenance 1,500 3.095 % $265 $265 $157 $422 Swim Center Maintenance 100 0.206 % $18 $18 $10 $28 Fire Apparatus Service 200 0.413 % $35 $35 $21 $56 Fleet 450 0.929 % $80 $80 $47 $127 FD611 Parking Fund 1,552 3.203 % $275 $275 $162 $437

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Wellness Program
Detail allocation of
Wellness Program
Detail page 160
Schedule 14.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCIP Project Engineering 1,800 3.714 % $318 $318 $188 $506 Planning 1,000 2.064 % $177 $177 $104 $281 City Council 500 1.032 % $88 $88 $88 Housing Policy/Homelessness 500 1.032 % $88 $88 $52 $140 Solid Waste Recycling 200 0.413 % $35 $35 $21 $56 Office of DEI 200 0.413 % $35 $35 $35 Engineering 600 1.238 % $106 $106 $63 $169 FD705 Whale Rock Fund 420 0.867 % $74 $74 $44 $118 FD602 Sewer Fund 3,632 7.495 % $642 $642 $379 $1,021 Emergency Management 100 0.206 % $18 $18 $10 $28 FD208 Tourism Bid Fund 130 0.268 % $23 $23 $14 $37 Community Services Group 250 0.516 % $44 $44 $44 Commissions & Committees 15 0.031 % $3 $3 $2 $5 Active Transportation 125 0.257 % $21 $21 $12 $33 Total 48,461 100.000 % $8,572 $8,572 $4,318 $12,890 (A) Alloc basis: Full Time/Temporary Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: Staffing Summaries

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Wellness Program
Detail allocation of
Preventative Mental Health
Detail page 161
Schedule 14.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 50 50.000 % $16,105 $16,105 $8,111 $24,216 Fire Administration 50 50.000 % $16,105 $16,105 $8,111 $24,216 Total 100 100.000 % $32,210 $32,210 $16,222 $48,432 (A) Alloc basis:Source:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Wellness Program
Departmental Cost
Allocation Summary
Detail page 162
Schedule 14.006
2025
Total Wellness Program Preventative Mental Health
City Council $88 $88 City Administration $124 $124 Office of DEI $35 $35 Community Services Group $44 $44 City Attorney $124 $124 City Clerk $80 $80 Finance $283 $283 Network Services $151 $151 Information Services $153 $153 Human Resources $177 $177 Public Works Administration $226 $226 Facilities Maintenance $140 $140 Fleet $127 $127 CIP Project Engineering $506 $506 Transportation/Plan Engineering $140 $140 Active Transportation $33 $33 Economic Development $43 $43 Natural Resource Protection $113 $113 Community Promotion $6 $6 Community Development Admin $140 $140 Commissions & Committees $5 $5 Planning $281 $281 Engineering $169 $169 Building and Safety $479 $479 Housing Policy/Homelessness $140 $140 Parks Maintenance $422 $422 Swim Center Maintenance $28 $28 Urban Forest Services $56 $56 Streets Maintenance $394 $394 Traffic Signals & Lighting $56 $56 Stormwater and Flood Control $178 $178 Solid Waste Recycling $56 $56 Recreation Administration $113 $113 Recreation Facilities $28 $28 Youth Services $226 $226 Community Services $113 $113 Ranger Program $197 $197 Aquatics $28 $28 Golf Course $113 $113 Police Administration $24,413 $197 $24,216 Patrol $1,435 $1,435 Investigations $366 $366

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Wellness Program
Departmental Cost
Allocation Summary
Detail page 163
Schedule 14.006
2025
Total Wellness Program Preventative Mental Health
Police Support Services $563 $563 Neighborhood Services $28 $28 Traffic Safety $84 $84 Fire Administration $24,329 $113 $24,216 Emergency Response $1,322 $1,322 Hazard Prevention $197 $197 Fire Apparatus Service $56 $56 Emergency Management $28 $28 FD208 Tourism Bid Fund $37 $37 FD601 Water Fund $1,004 $1,004 FD602 Sewer Fund $1,021 $1,021 FD611 Parking Fund $437 $437 FD621Transit Fund $69 $69 FD705 Whale Rock Fund $118 $118 Total $61,322 $12,890 $48,432

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City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
Prepared by:

SCHEDULE 15.01

PUBLIC WORKS ADMINISTRATION

NATURE AND EXTENT OF SERVICE
The Public Works Administration Division is responsible for planning, directing, and evaluating the twelve Public Works operating Programs. The Public Works Administration program also assists the operating programs with various administrative, financial, and property management services.

The program goal is delivery of responsive and competitive public works services through teamwork, good communication, and appropriate technology.

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

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

Page 210 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Public Works Administration
Costs to be allocated
Detail page 165
Schedule 15.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,486,040 $1,486,040 Allocated additions: 10000000 - Building Charge $19,028 $19,028 1011002 - City Council $27,344 $13,419 $40,763 1011001 - City Administration $16,808 $4,275 $21,083 1011010 - Office of DEI $2,823 $1,797 $4,620 1011009 - Community Services Group $151,679 $15,957 $167,636 1012007 - Finance Non Departmental $268 $24 $292 1011501 - City Attorney $17,807 $2,510 $20,317 1011021 - City Clerk $58,723 $12,834 $71,557 1012000 - Finance $27,174 $3,801 $30,975 1011101 - Network Services $82,656 $8,627 $91,283 1011103 - Information Services $121,069 $8,334 $129,403 1012006 - Finance Support Services $1,520 $162 $1,682 1013001 - Human Resources $61,469 $2,883 $64,352 1013003 - Wellness Program $142 $84 $226 1015005 - Facilities Maintenance $51,080 $51,080 1015008 - Fleet $7,355 $7,355 8020000 - Insurance ISF Fund $10,217 $10,217 Total allocated additions: $588,510 $143,359 $731,869 $731,869 Total to be allocated $2,074,550 $143,359 $2,217,909

Page 211 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Public Works Administration
Schedule of costs to be
allocated by function
Detail page 166
Schedule 15.003
2025
Total General & Admin Deputy Director/City Engineer Director Enterprise Funds Wages & BenefitsSALARIES & WAGES $963,046 $180,667 $535,646 $216,300 $30,433 FRINGE BENEFITS $481,590 $90,346 $267,860 $108,165 $15,219 Other Expense and CostSERVICES & SUPPLIES $41,404 $7,767 $23,029 $9,299 $1,309 Departmental Expenditures $1,486,040 $278,780 $826,535 $333,764 $46,961 Additions: 1stOther $588,510 $588,510 Functional Cost $2,074,550 $867,290 $826,535 $333,764 $46,961 Reallocate Admin ($867,290) $593,779 $239,775 $33,736 Allocable Costs $2,074,550 $1,420,314 $573,539 $80,697 1st Allocation $2,074,550 $1,420,314 $573,539 $80,697 Additions: 2ndOther $143,359 $143,359 Functional Cost $143,359 $143,359 Reallocate Admin ($143,359) $98,149 $39,634 $5,576 Allocable Costs $143,359 $98,149 $39,634 $5,576 2nd Allocation $143,359 $98,149 $39,634 $5,576 Total allocated $2,217,909 $1,518,463 $613,173 $86,273

Page 212 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Public Works Administration
Detail allocation of
Deputy Director/City Engineer
Detail page 167
Schedule 15.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 451 11.708 % $166,293 $166,293 $11,491 $177,784Urban Forest Services 531 13.785 % $195,791 $195,791 $13,530 $209,321 CIP Project Engineering 1,790 46.469 % $660,011 $660,011 $45,609 $705,620 Fleet 63 1.636 % $23,229 $23,229 $1,605 $24,834 Swim Center Maintenance 59 1.532 % $21,755 $21,755 $1,503 $23,258Facilities Maintenance 79 2.051 % $29,129 $29,129 $2,013 $31,142 Traffic Signals & Lighting 93 2.414 % $34,291 $34,291 $2,370 $36,661 Streets Maintenance 59 1.532 % $21,755 $21,755 $1,503 $23,258 Stormwater and Flood Control 94 2.440 % $34,660 $34,660 $2,395 $37,055 Transportation/Plan Engineering 537 13.941 % $198,003 $198,003 $13,683 $211,686 Eng Dev Review (Utility Services) 96 2.492 % $35,397 $35,397 $2,447 $37,844 Total 3,852 100.000 % $1,420,314 $1,420,314 $98,149 $1,518,463 (A) Alloc basis: Hours Supervised by Department/DivisionSource:

Page 213 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Public Works Administration
Detail allocation of
Director
Detail page 168
Schedule 15.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 200 2.203 % $12,633 $12,633 $873 $13,506 Facilities Maintenance 500 5.507 % $31,583 $31,583 $2,182 $33,765Streets Maintenance 1,400 15.419 % $88,431 $88,431 $6,111 $94,542Stormwater and Flood Control 633 6.971 % $39,984 $39,984 $2,763 $42,747 Traffic Signals & Lighting 200 2.203 % $12,633 $12,633 $873 $13,506 Transportation/Plan Engineering 500 5.507 % $31,583 $31,583 $2,182 $33,765 FD621Transit Fund 245 2.698 % $15,475 $15,475 $1,069 $16,544 Parks Maintenance 1,500 16.520 % $94,748 $94,748 $6,547 $101,295 Swim Center Maintenance 100 1.101 % $6,317 $6,317 $436 $6,753 Fleet 450 4.956 % $28,424 $28,424 $1,964 $30,388 FD611 Parking Fund 1,552 17.093 % $98,032 $98,032 $6,774 $104,806CIP Project Engineering 1,800 19.822 % $113,696 $113,696 $7,860 $121,556 Total 9,080 100.000 % $573,539 $573,539 $39,634 $613,173 (A) Alloc basis: Full Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: Staffing Summaries

Page 214 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Public Works Administration
Detail allocation of
Enterprise Funds
Detail page 169
Schedule 15.006
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 125 39.557 % $31,921 $31,921 $2,206 $34,127 FD621Transit Fund 125 39.557 % $31,921 $31,921 $2,206 $34,127 FD601 Water Fund 33 10.443 % $8,427 $8,427 $582 $9,009 FD602 Sewer Fund 33 10.443 % $8,428 $8,428 $582 $9,010 Total 316 100.000 % $80,697 $80,697 $5,576 $86,273 (A) Alloc basis: Analysis of Time WorkedSource:

Page 215 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Public Works Administration
Departmental Cost
Allocation Summary
Detail page 170
Schedule 15.007
2025
Total Deputy Director/City Engineer Director Enterprise Funds Facilities Maintenance $64,907 $31,142 $33,765 Fleet $55,222 $24,834 $30,388 CIP Project Engineering $827,176 $705,620 $121,556 Transportation/Plan Engineering $245,451 $211,686 $33,765 Eng Dev Review (Utility Services) $37,844 $37,844 Parks Maintenance $279,079 $177,784 $101,295 Swim Center Maintenance $30,011 $23,258 $6,753 Urban Forest Services $222,827 $209,321 $13,506 Streets Maintenance $117,800 $23,258 $94,542 Traffic Signals & Lighting $50,167 $36,661 $13,506 Stormwater and Flood Control $79,802 $37,055 $42,747 FD601 Water Fund $9,009 $9,009 FD602 Sewer Fund $9,010 $9,010 FD611 Parking Fund $138,933 $104,806 $34,127 FD621Transit Fund $50,671 $16,544 $34,127 Total $2,217,909 $1,518,463 $613,173 $86,273

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City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
Prepared by:

SCHEDULE 16.01

FACILITIES MAINTENANCE

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

Costs are allocated as follows:
 Water/Sewer/Janitorial City Hall – These costs are associated with water/sewer expenditures and janitorial contract services for the City Hall building. Costs are allocated based on square foot of space occupied.  Water/Sewer/Janitorial 919 Palm Street – These costs are associated with water/sewer expenditures and janitorial contract services and for 919 Palm Street building. Costs are allocated based on square footage occupied by department/division.  Water/Sewer Corporate Yard – These costs are associated with water/sewer expenditures for the Corporate Yard. Costs are allocated based on square footage occupied in Corporate Yard by department/division.  Janitorial Corporation Yard – These costs are associated with janitorial contract services for the Corporation Yard. Costs are allocated based on square footage occupied for janitorial services in Corporation Yard by department/division.  Electric/Gas/Trash – These costs are associated with utility (water, sewer, electric and gas) expenditures for other City buildings. Costs are allocated based on square footage by fund/department/division where the tenant does not pay for these services directly. For this reason, the Utility Enterprise Fund administration building located at 879 Morro is excluded.

Page 217 of 630 ends

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
Prepared by:

SCHEDULE 16.01

FACILITIES MAINTENANCE

NATURE AND EXTENT OF SERVICE

CONTINUED
 Janitorial Direct – These costs are associated with janitorial contract services for other City buildings. Costs are allocated based on square footage occupied for janitorial services in other buildings by department/division.  Water/Sewer Direct – These costs are related to water/sewer expenditures for other City buildings. Costs are allocated directly to departments.
 Building Maintenance – These costs are related to all other building maintenance services excluding parking structures. Costs are allocated based on square footage by fund/department/division.

Page 218 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Costs to be allocated
Detail page 172
Schedule 16.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,539,289 $1,539,289 Allocated additions: 10000000 - Building Charge $4,790 $4,790 1011001 - City Administration $17,410 $4,429 $21,839 1011010 - Office of DEI $1,765 $1,123 $2,888 1012007 - Finance Non Departmental $5,519 $489 $6,008 1011501 - City Attorney $18,446 $2,600 $21,046 1011021 - City Clerk $617 $95 $712 1012000 - Finance $40,766 $4,538 $45,304 1011101 - Network Services $44,629 $4,732 $49,361 1011103 - Information Services $6,074 $429 $6,503 1012006 - Finance Support Services $1,574 $168 $1,742 1013001 - Human Resources $22,705 $1,802 $24,507 1013003 - Wellness Program $88 $52 $140 1015001 - Public Works Administration $60,712 $4,195 $64,907 1015008 - Fleet $26,500 $26,500 8020000 - Insurance ISF Fund $83,361 $83,361 Total allocated additions: $225,095 $134,513 $359,608 $359,608 Total to be allocated $1,764,384 $134,513 $1,898,897

Page 219 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Schedule of costs to be
allocated by function
Detail page 173
Schedule 16.003
2025
Total General &
Admin
Water/Sewer/Ja
nitorial - City
Hall
Water/Sewer/Ja
nitorial - 919
Palm Street
Water/Sewer -
Corp Yard
Janitorial - Corp
Yard
Electric/Gas/Tra
sh
Janitorial -
Direct
Water/Sewer
Direct
Building
Maintenance
Wages & BenefitsSALARIES & WAGES $447,740 $447,740 FRINGE BENEFITS $237,538 $237,538 Other Expense and CostCONTRACT SERVICES $319,555 $45,571 $30,380 $18,954 $79,101 $145,549 WATER/SEWER $52,008 $8,397 $5,445 $24,258 $9,984 $3,924 ELECTRIC $292,437 $292,437 NATURAL GAS $39,475 $39,475 SOLID WASTE $44,236 $44,236 SERVICES & SUPPLIES $106,300 $106,300 Departmental Expenditures $1,539,289 $53,968 $35,825 $24,258 $18,954 $376,148 $79,101 $9,984 $941,051 Additions: 1stOther $225,095 $225,095 Functional Cost $1,764,384 $225,095 $53,968 $35,825 $24,258 $18,954 $376,148 $79,101 $9,984 $941,051 Reallocate Admin ($225,095) $7,892 $5,239 $3,547 $2,772 $55,005 $11,567 $1,460 $137,613 Allocable Costs $1,764,384 $61,860 $41,064 $27,805 $21,726 $431,153 $90,668 $11,444 $1,078,664 1st Allocation $1,764,384 $61,860 $41,064 $27,805 $21,726 $431,153 $90,668 $11,444 $1,078,664 Additions: 2ndOther $134,513 $134,513 Functional Cost $134,513 $134,513 Reallocate Admin ($134,513) $4,716 $3,131 $2,120 $1,656 $32,870 $6,912 $872 $82,236 Allocable Costs $134,513 $4,716 $3,131 $2,120 $1,656 $32,870 $6,912 $872 $82,236 2nd Allocation $134,513 $4,716 $3,131 $2,120 $1,656 $32,870 $6,912 $872 $82,236 Total allocated $1,898,897 $66,576 $44,195 $29,925 $23,382 $464,023 $97,580 $12,316 $1,160,900

Page 220 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Water/Sewer/Janitorial - City Hall
Detail page 174
Schedule 16.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Administration 938 4.653 % $2,878 $2,878 $2,878 City Council 2,502 12.410 % $7,677 $7,677 $7,677 Cultural Activities 110 0.546 % $338 $338 $60 $398 Economic Development 100 0.496 % $307 $307 $54 $361 Natural Resource Protection 760 3.770 % $2,332 $2,332 $414 $2,746City Attorney 1,135 5.630 % $3,483 $3,483 $3,483 City Clerk 906 4.494 % $2,780 $2,780 $2,780 Finance 3,537 17.544 % $10,853 $10,853 $10,853 Network Services 1,724 8.551 % $5,290 $5,290 $5,290 FD208 Tourism Bid Fund 81 0.402 % $249 $249 $44 $293 Office of DEI 214 1.061 % $657 $657 $657 Information Services 550 2.728 % $1,688 $1,688 $1,688 All Other 7,604 37.715 % $23,328 $23,328 $4,144 $27,472 Total 20,161 100.000 % $61,860 $61,860 $4,716 $66,576 (A) Alloc basis: Water/Sewer/Janitorial Exp by Square Footage OccupiedSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Water/Sewer/Janitorial - 919 Palm Street
Detail page 175
Schedule 16.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCommunity Development Admin 3,410 18.929 % $7,773 $7,773 $809 $8,582 Planning 1,436 7.971 % $3,273 $3,273 $340 $3,613 Engineering 820 4.552 % $1,869 $1,869 $194 $2,063 Building and Safety 2,280 12.656 % $5,197 $5,197 $541 $5,738 Public Works Administration 4,430 24.591 % $10,098 $10,098 $10,098 Transportation/Plan Engineering 100 0.555 % $228 $228 $24 $252 CIP Project Engineering 5,039 27.971 % $11,486 $11,486 $1,195 $12,681 Community Services Group 380 2.109 % $866 $866 $866 All Other 120 0.666 % $274 $274 $28 $302 Total 18,015 100.000 % $41,064 $41,064 $3,131 $44,195 (A) Alloc basis: Water/Sewer/Janitorial Exp by Square Footage OccupiedSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Water/Sewer - Corp Yard
Detail page 176
Schedule 16.006
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 780 7.189 % $1,999 $1,999 $152 $2,151 Urban Forest Services 120 1.106 % $308 $308 $23 $331 Streets Maintenance 900 8.295 % $2,306 $2,306 $176 $2,482 Fleet 100 0.922 % $256 $256 $20 $276 FD601 Water Fund 4,475 41.244 % $11,468 $11,468 $874 $12,342 FD602 Sewer Fund 4,475 41.244 % $11,468 $11,468 $875 $12,343 Total 10,850 100.000 % $27,805 $27,805 $2,120 $29,925 (A) Alloc basis: Water/Sewer Exp by Square Footage OccupiedSource:

Page 223 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Janitorial - Corp Yard
Detail page 177
Schedule 16.007
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 780 27.857 % $6,052 $6,052 $461 $6,513 Urban Forest Services 120 4.286 % $931 $931 $71 $1,002 Streets Maintenance 900 32.143 % $6,983 $6,983 $532 $7,515 Fleet 100 3.571 % $776 $776 $59 $835 FD601 Water Fund 450 16.071 % $3,492 $3,492 $266 $3,758 FD602 Sewer Fund 450 16.072 % $3,492 $3,492 $267 $3,759 Total 2,800 100.000 % $21,726 $21,726 $1,656 $23,382 (A) Alloc basis: Janitorial Exp by Square Footage OccupiedSource:

Page 224 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Electric/Gas/Trash
Detail page 178
Schedule 16.008
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 2,502 1.505 % $6,488 $6,488 $6,488 Cultural Activities 110 0.066 % $285 $285 $25 $310 Economic Development 100 0.060 % $259 $259 $23 $282 Natural Resource Protection 760 0.457 % $1,971 $1,971 $173 $2,144City Attorney 1,135 0.683 % $2,943 $2,943 $2,943 City Clerk 906 0.545 % $2,350 $2,350 $2,350 Finance 3,537 2.127 % $9,173 $9,173 $9,173 Network Services 1,724 1.037 % $4,471 $4,471 $4,471 Engineering 820 0.493 % $2,127 $2,127 $186 $2,313 Building and Safety 2,280 1.371 % $5,913 $5,913 $518 $6,431 Public Works Administration 4,430 2.665 % $11,488 $11,488 $11,488Fleet 100 0.060 % $259 $259 $23 $282 City Administration 938 0.564 % $2,433 $2,433 $2,433 Transportation/Plan Engineering 200 0.120 % $519 $519 $45 $564 Recreation Administration 4,200 2.526 % $10,892 $10,892 $955 $11,847 Police Administration 5,164 3.106 % $13,392 $13,392 $1,174 $14,566 Fire Administration 7,561 4.548 % $19,608 $19,608 $1,719 $21,327 FD611 Parking Fund 4,200 2.526 % $10,892 $10,892 $955 $11,847 FD621Transit Fund 100 0.060 % $259 $259 $23 $282 Wellness Program 1,800 1.083 % $4,668 $4,668 $4,668 Community Development Admin 3,410 2.051 % $8,843 $8,843 $775 $9,618 Planning 1,436 0.864 % $3,724 $3,724 $326 $4,050 Parks Maintenance 780 0.469 % $2,023 $2,023 $177 $2,200 Urban Forest Services 120 0.072 % $311 $311 $27 $338 Streets Maintenance 900 0.541 % $2,334 $2,334 $205 $2,539 Patrol 5,164 3.106 % $13,392 $13,392 $1,174 $14,566 Investigations 5,164 3.106 % $13,392 $13,392 $1,174 $14,566 Police Support Services 10,328 6.212 % $26,784 $26,784 $2,347 $29,131 Neighborhood Services 5,164 3.106 % $13,392 $13,392 $1,174 $14,566 Traffic Safety 5,164 3.106 % $13,392 $13,392 $1,174 $14,566 Emergency Response 7,561 4.548 % $19,608 $19,608 $1,719 $21,327 Hazard Prevention 7,561 4.548 % $19,608 $19,608 $1,719 $21,327 Training Services 7,561 4.548 % $19,608 $19,608 $1,719 $21,327 Recreation Facilities 30,538 18.368 % $79,195 $79,195 $6,941 $86,136 FD208 Tourism Bid Fund 81 0.049 % $210 $210 $18 $228 CIP Project Engineering 5,039 3.031 % $13,068 $13,068 $1,145 $14,213 Office of DEI 214 0.129 % $555 $555 $555 Community Services Group 380 0.229 % $985 $985 $985 Information Services 550 0.331 % $1,426 $1,426 $1,426 Human Resources 3,522 2.118 % $9,134 $9,134 $9,134 Aquatics 9,638 5.797 % $24,994 $24,994 $2,191 $27,185 Jack House 4,463 2.684 % $11,574 $11,574 $1,014 $12,588

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Electric/Gas/Trash
Detail page 179
Schedule 16.008
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 4,475 2.692 % $11,605 $11,605 $1,017 $12,622 FD602 Sewer Fund 4,475 2.693 % $11,606 $11,606 $1,015 $12,621 Total 166,255 100.000 % $431,153 $431,153 $32,870 $464,023 (A) Alloc basis: Electric/Gas/Trash Exp by Square Footage OccupiedSource:

Page 226 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Janitorial - Direct
Detail page 180
Schedule 16.009
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedHuman Resources 8,616 10.892 % $9,876 $9,876 $9,876 Fire Administration 8,013 10.130 % $9,185 $9,185 $786 $9,971 Recreation Facilities 62,472 78.978 % $71,607 $71,607 $6,126 $77,733 Total 79,101 100.000 % $90,668 $90,668 $6,912 $97,580 (A) Alloc basis: Direct Janitorial Costs by Department/FundSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Water/Sewer Direct
Detail page 181
Schedule 16.010
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedRecreation Facilities 7,386 73.978 % $8,466 $8,466 $645 $9,111 Recreation Administration 2,598 26.022 % $2,978 $2,978 $227 $3,205 Total 9,984 100.000 % $11,444 $11,444 $872 $12,316 (A) Alloc basis: Water/Sewer Expenditures by DepartmentSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 182
Schedule 16.011
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 2,502 1.544 % $16,658 $16,658 $16,658 Cultural Activities 110 0.068 % $732 $732 $64 $796 Economic Development 100 0.062 % $666 $666 $59 $725 Natural Resource Protection 760 0.469 % $5,060 $5,060 $445 $5,505City Attorney 1,135 0.701 % $7,557 $7,557 $7,557 City Clerk 906 0.559 % $6,032 $6,032 $6,032 Finance 3,537 2.183 % $23,549 $23,549 $23,549 Network Services 1,724 1.064 % $11,478 $11,478 $11,478 Engineering 820 0.506 % $5,459 $5,459 $480 $5,939 Building and Safety 2,280 1.407 % $15,180 $15,180 $1,336 $16,516 Public Works Administration 4,430 2.734 % $29,494 $29,494 $29,494Fleet 100 0.062 % $666 $666 $59 $725 City Administration 938 0.579 % $6,245 $6,245 $6,245 Transportation/Plan Engineering 200 0.123 % $1,332 $1,332 $117 $1,449 Recreation Administration 4,200 2.592 % $27,963 $27,963 $2,460 $30,423 Police Administration 5,164 3.187 % $34,381 $34,381 $3,025 $37,406 Fire Administration 7,561 4.667 % $50,340 $50,340 $4,429 $54,769 FD601 Water Fund 2,355 1.454 % $15,679 $15,679 $1,380 $17,059 FD611 Parking Fund 4,200 2.592 % $27,963 $27,963 $2,460 $30,423 FD602 Sewer Fund 2,355 1.454 % $15,679 $15,679 $1,380 $17,059 FD621Transit Fund 100 0.062 % $666 $666 $59 $725 Wellness Program 1,800 1.111 % $11,984 $11,984 $11,984 Community Development Admin 3,410 2.105 % $22,703 $22,703 $1,998 $24,701 Planning 1,436 0.886 % $9,561 $9,561 $841 $10,402 Parks Maintenance 780 0.481 % $5,193 $5,193 $457 $5,650 Urban Forest Services 120 0.074 % $799 $799 $70 $869 Streets Maintenance 900 0.556 % $5,992 $5,992 $527 $6,519 Patrol 5,164 3.187 % $34,381 $34,381 $3,025 $37,406 Investigations 5,164 3.187 % $34,381 $34,381 $3,025 $37,406 Police Support Services 10,328 6.375 % $68,762 $68,762 $6,050 $74,812 Neighborhood Services 5,164 3.187 % $34,381 $34,381 $3,025 $37,406 Traffic Safety 5,164 3.187 % $34,381 $34,381 $3,025 $37,406 Emergency Response 7,561 4.667 % $50,340 $50,340 $4,429 $54,769 Hazard Prevention 7,561 4.667 % $50,340 $50,340 $4,429 $54,769 Training Services 7,561 4.667 % $50,340 $50,340 $4,429 $54,769 Recreation Facilities 30,538 18.849 % $203,316 $203,316 $17,890 $221,206 FD208 Tourism Bid Fund 81 0.050 % $539 $539 $47 $586 CIP Project Engineering 5,039 3.110 % $33,549 $33,549 $2,952 $36,501 Office of DEI 214 0.132 % $1,425 $1,425 $1,425 Community Services Group 380 0.235 % $2,530 $2,530 $2,530 Information Services 550 0.339 % $3,662 $3,662 $3,662 Human Resources 3,522 2.174 % $23,449 $23,449 $23,449

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 183
Schedule 16.011
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedAquatics 9,638 5.949 % $64,168 $64,168 $5,646 $69,814 Jack House 4,463 2.756 % $29,709 $29,709 $2,618 $32,327 Total 162,015 100.000 % $1,078,664 $1,078,664 $82,236 $1,160,900 (A) Alloc basis: Maintenance Square Footage by Fund/DepartmentSource: Build Maint Square Footage

Page 230 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 184
Schedule 16.012
2025
Total Water/Sewer/Jani
torial - City Hall
Water/Sewer/Jani
torial - 919 Palm
Street
Water/Sewer -
Corp Yard
Janitorial - Corp
Yard
Electric/Gas/Tras
h
Janitorial - Direct Water/Sewer
Direct
Building
Maintenance
City Council $30,823 $7,677 $6,488 $16,658 City Administration $11,556 $2,878 $2,433 $6,245 Office of DEI $2,637 $657 $555 $1,425 Community Services Group $4,381 $866 $985 $2,530 City Attorney $13,983 $3,483 $2,943 $7,557 City Clerk $11,162 $2,780 $2,350 $6,032 Finance $43,575 $10,853 $9,173 $23,549 Network Services $21,239 $5,290 $4,471 $11,478 Information Services $6,776 $1,688 $1,426 $3,662 Human Resources $42,459 $9,134 $9,876 $23,449 Wellness Program $16,652 $4,668 $11,984 Public Works Administration $51,080 $10,098 $11,488 $29,494 Fleet $2,118 $276 $835 $282 $725 CIP Project Engineering $63,395 $12,681 $14,213 $36,501 Transportation/Plan Engineering $2,265 $252 $564 $1,449 Cultural Activities $1,504 $398 $310 $796 Economic Development $1,368 $361 $282 $725 Natural Resource Protection $10,395 $2,746 $2,144 $5,505 Community Development Admin $42,901 $8,582 $9,618 $24,701 Planning $18,065 $3,613 $4,050 $10,402 Engineering $10,315 $2,063 $2,313 $5,939 Building and Safety $28,685 $5,738 $6,431 $16,516 Parks Maintenance $16,514 $2,151 $6,513 $2,200 $5,650 Urban Forest Services $2,540 $331 $1,002 $338 $869 Streets Maintenance $19,055 $2,482 $7,515 $2,539 $6,519 Recreation Administration $45,475 $11,847 $3,205 $30,423 Recreation Facilities $394,186 $86,136 $77,733 $9,111 $221,206 Aquatics $96,999 $27,185 $69,814 Jack House $44,915 $12,588 $32,327 Police Administration $51,972 $14,566 $37,406 Patrol $51,972 $14,566 $37,406 Investigations $51,972 $14,566 $37,406 Police Support Services $103,943 $29,131 $74,812 Neighborhood Services $51,972 $14,566 $37,406 Traffic Safety $51,972 $14,566 $37,406 Fire Administration $86,067 $21,327 $9,971 $54,769 Emergency Response $76,096 $21,327 $54,769 Hazard Prevention $76,096 $21,327 $54,769 Training Services $76,096 $21,327 $54,769 FD208 Tourism Bid Fund $1,107 $293 $228 $586 FD601 Water Fund $45,781 $12,342 $3,758 $12,622 $17,059 FD602 Sewer Fund $45,782 $12,343 $3,759 $12,621 $17,059

Page 231 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 185
Schedule 16.012
2025
Total Water/Sewer/Jani
torial - City Hall
Water/Sewer/Jani
torial - 919 Palm
Street
Water/Sewer -
Corp Yard
Janitorial - Corp
Yard
Electric/Gas/Tras
h
Janitorial - Direct Water/Sewer
Direct
Building
Maintenance
FD611 Parking Fund $42,270 $11,847 $30,423 FD621Transit Fund $1,007 $282 $725 All Other $27,774 $27,472 $302 Total $1,898,897 $66,576 $44,195 $29,925 $23,382 $464,023 $97,580 $12,316 $1,160,900

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City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
Prepared by:

SCHEDULE 17.01

FLEET

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

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

Page 233 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Fleet
Costs to be allocated
Detail page 187
Schedule 17.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,470,536 $1,470,536 Allocated additions: 10000000 - Building Charge $476 $476 1011001 - City Administration $16,632 $4,231 $20,863 1011010 - Office of DEI $1,588 $1,011 $2,599 1012007 - Finance Non Departmental $5,957 $528 $6,485 1011501 - City Attorney $17,622 $2,484 $20,106 1011021 - City Clerk $556 $85 $641 1012000 - Finance $38,378 $4,246 $42,624 1011101 - Network Services $31,891 $3,391 $35,282 1011103 - Information Services $5,466 $386 $5,852 1012006 - Finance Support Services $1,504 $160 $1,664 1013001 - Human Resources $20,175 $1,622 $21,797 1013003 - Wellness Program $80 $47 $127 1015001 - Public Works Administration $51,653 $3,569 $55,222 1015005 - Facilities Maintenance $1,957 $161 $2,118 8020000 - Insurance ISF Fund $89,264 $89,264 Total allocated additions: $193,935 $111,185 $305,120 $305,120 Total to be allocated $1,664,471 $111,185 $1,775,656

Page 234 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Fleet
Schedule of costs to be
allocated by function
Detail page 188
Schedule 17.003
2025
Total General & Admin Fleet Fuel
Wages & BenefitsSALARIES & WAGES $356,867 $356,867 FRINGE BENEFITS $191,874 $191,874 Other Expense and CostSERVICE & SUPPLIES $527,875 $527,875 FUEL $393,920 $393,920 Departmental Expenditures $1,470,536 $1,076,616 $393,920 Additions: 1stOther $193,935 $193,935 Functional Cost $1,664,471 $193,935 $1,076,616 $393,920 Reallocate Admin ($193,935) $141,985 $51,950 Allocable Costs $1,664,471 $1,218,601 $445,870 1st Allocation $1,664,471 $1,218,601 $445,870 Additions: 2ndOther $111,185 $111,185 Functional Cost $111,185 $111,185 Reallocate Admin ($111,185) $81,401 $29,784 Allocable Costs $111,185 $81,401 $29,784 2nd Allocation $111,185 $81,401 $29,784 Total allocated $1,775,656 $1,300,002 $475,654

Page 235 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Fleet
Detail allocation of
Fleet
Detail page 189
Schedule 17.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedBuilding and Safety 19 1.902 % $23,177 $23,177 $1,593 $24,770 Network Services 10 1.001 % $12,198 $12,198 $12,198 Golf Course 26 2.603 % $31,715 $31,715 $2,180 $33,895 Ranger Program 48 4.805 % $58,551 $58,551 $4,024 $62,575 Investigations 54 5.405 % $65,870 $65,870 $4,527 $70,397 Patrol 119 11.912 % $145,159 $145,159 $9,976 $155,135 Traffic Safety 35 3.504 % $42,694 $42,694 $2,934 $45,628 Police Administration 27 2.703 % $32,935 $32,935 $2,263 $35,198 Facilities Maintenance 10 1.001 % $12,198 $12,198 $12,198 FD611 Parking Fund 10 1.001 % $12,198 $12,198 $838 $13,036 Parks Maintenance 95 9.510 % $115,883 $115,883 $7,964 $123,847 Stormwater and Flood Control 14 1.401 % $17,077 $17,077 $1,174 $18,251 Streets Maintenance 188 18.819 % $229,326 $229,326 $15,760 $245,086 FD705 Whale Rock Fund 21 2.102 % $25,616 $25,616 $1,760 $27,376 FD602 Sewer Fund 139 13.914 % $169,555 $169,555 $11,653 $181,208 Natural Resource Protection 3 0.300 % $3,659 $3,659 $251 $3,910 City Administration 3 0.300 % $3,659 $3,659 $3,659 Swim Center Maintenance 1 0.100 % $1,220 $1,220 $84 $1,304 Recreation Administration 8 0.801 % $9,759 $9,759 $671 $10,430 All Other 25 2.503 % $30,496 $30,496 $2,096 $32,592 Police Support Services 5 0.501 % $6,099 $6,099 $419 $6,518 Aquatics 2 0.200 % $2,440 $2,440 $168 $2,608 FD601 Water Fund 65 6.507 % $79,288 $79,288 $5,449 $84,737 Public Works Administration 5 0.501 % $6,099 $6,099 $6,099 Neighborhood Services 8 0.801 % $9,759 $9,759 $671 $10,430 Traffic Signals & Lighting 16 1.602 % $19,517 $19,517 $1,341 $20,858 Urban Forest Services 25 2.503 % $30,496 $30,496 $2,096 $32,592 CIP Project Engineering 10 1.001 % $12,198 $12,198 $838 $13,036 Transportation/Plan Engineering 4 0.400 % $4,879 $4,879 $335 $5,214 Planning 4 0.397 % $4,881 $4,881 $336 $5,217 Total 999 100.000 % $1,218,601 $1,218,601 $81,401 $1,300,002 (A) Alloc basis: Count of Vehicle Equivalent Unit by Department/DivisionSource: Fleet Master spreadsheet

Page 236 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Fleet
Detail allocation of
Fuel
Detail page 190
Schedule 17.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedBuilding and Safety 888 1.046 % $4,666 $4,666 $325 $4,991 CIP Project Engineering 1,901 2.240 % $9,988 $9,988 $696 $10,684 Facilities Maintenance 2,722 3.208 % $14,302 $14,302 $14,302 FD601 Water Fund 6,215 7.324 % $32,656 $32,656 $2,276 $34,932 FD602 Sewer Fund 6,329 7.458 % $33,255 $33,255 $2,318 $35,573 FD611 Parking Fund 704 0.830 % $3,699 $3,699 $258 $3,957 FD705 Whale Rock Fund 700 0.825 % $3,678 $3,678 $256 $3,934 Golf Course 196 0.231 % $1,030 $1,030 $72 $1,102 Investigations 6,488 7.646 % $34,090 $34,090 $2,376 $36,466 Natural Resource Protection 316 0.372 % $1,660 $1,660 $116 $1,776Neighborhood Services 1,362 1.605 % $7,156 $7,156 $499 $7,655 Network Services 579 0.682 % $3,042 $3,042 $3,042 Parks Maintenance 7,284 8.584 % $38,272 $38,272 $2,668 $40,940 Patrol 25,638 30.213 % $134,710 $134,710 $9,390 $144,100 Planning 641 0.755 % $3,368 $3,368 $235 $3,603 Police Administration 2,301 2.712 % $12,090 $12,090 $843 $12,933 Police Support Services 1,256 1.480 % $6,599 $6,599 $460 $7,059 Public Works Administration 239 0.282 % $1,256 $1,256 $1,256 Ranger Program 3,458 4.075 % $18,169 $18,169 $1,267 $19,436 Stormwater and Flood Control 2,277 2.683 % $11,964 $11,964 $834 $12,798 Streets Maintenance 9,201 10.843 % $48,345 $48,345 $3,370 $51,715Traffic Signals & Lighting 1,327 1.564 % $6,972 $6,972 $486 $7,458 Transportation/Plan Engineering 98 0.115 % $515 $515 $36 $551 Urban Forest Services 1,322 1.558 % $6,946 $6,946 $484 $7,430 All Other 860 1.013 % $4,519 $4,519 $315 $4,834 Aquatics 23 0.027 % $121 $121 $8 $129 Recreation Administration 533 0.629 % $2,802 $2,802 $196 $2,998 Total 84,858 100.000 % $445,870 $445,870 $29,784 $475,654 (A) Alloc basis: Fuel Gallons by Department and FundSource:

Page 237 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Fleet
Departmental Cost
Allocation Summary
Detail page 191
Schedule 17.006
2025
Total Fleet Fuel
City Administration $3,659 $3,659 Network Services $15,240 $12,198 $3,042 Public Works Administration $7,355 $6,099 $1,256 Facilities Maintenance $26,500 $12,198 $14,302 CIP Project Engineering $23,720 $13,036 $10,684 Transportation/Plan Engineering $5,765 $5,214 $551 Natural Resource Protection $5,686 $3,910 $1,776 Planning $8,820 $5,217 $3,603 Building and Safety $29,761 $24,770 $4,991 Parks Maintenance $164,787 $123,847 $40,940 Swim Center Maintenance $1,304 $1,304 Urban Forest Services $40,022 $32,592 $7,430 Streets Maintenance $296,801 $245,086 $51,715 Traffic Signals & Lighting $28,316 $20,858 $7,458 Stormwater and Flood Control $31,049 $18,251 $12,798 Recreation Administration $13,428 $10,430 $2,998 Ranger Program $82,011 $62,575 $19,436 Aquatics $2,737 $2,608 $129 Golf Course $34,997 $33,895 $1,102 Police Administration $48,131 $35,198 $12,933 Patrol $299,235 $155,135 $144,100 Investigations $106,863 $70,397 $36,466 Police Support Services $13,577 $6,518 $7,059 Neighborhood Services $18,085 $10,430 $7,655 Traffic Safety $45,628 $45,628 FD601 Water Fund $119,669 $84,737 $34,932 FD602 Sewer Fund $216,781 $181,208 $35,573 FD611 Parking Fund $16,993 $13,036 $3,957 FD705 Whale Rock Fund $31,310 $27,376 $3,934 All Other $37,426 $32,592 $4,834 Total $1,775,656 $1,300,002 $475,654

Page 238 of 630 ends

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
Prepared by:

SCHEDULE 18.01

CIP PROJECT ENGINEERING

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

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

Page 239 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation CIP Project Engineering
Costs to be allocated
Detail page 193
Schedule 18.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,819,887 $2,819,887 Deductions: GENERAL GOVERNMENT ($113,315) Total deductions: ($113,315) ($113,315) Allocated additions: 10000000 - Building Charge $21,644 $21,644 1011001 - City Administration $31,894 $8,113 $40,007 1011010 - Office of DEI $6,353 $4,044 $10,397 1012007 - Finance Non Departmental $785 $69 $854 1011501 - City Attorney $33,791 $4,763 $38,554 1011021 - City Clerk $2,223 $341 $2,564 1012000 - Finance $52,250 $7,486 $59,736 1011101 - Network Services $117,607 $12,539 $130,146 1011103 - Information Services $21,865 $1,544 $23,409 1012006 - Finance Support Services $2,883 $307 $3,190 1013001 - Human Resources $91,618 $6,488 $98,106 1013003 - Wellness Program $318 $188 $506 1015001 - Public Works Administration $773,707 $53,469 $827,176 1015005 - Facilities Maintenance $58,103 $5,292 $63,395 1015008 - Fleet $22,186 $1,534 $23,720 8020000 - Insurance ISF Fund $25,610 $25,610 Total allocated additions: $1,237,227 $131,787 $1,369,014 $1,369,014 Departmental cost adjustments: SALARIES $257,197 Total departmental cost adjustments: $257,197 $257,197 Total to be allocated $4,200,996 $131,787 $4,332,783

Page 240 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation CIP Project Engineering
Schedule of costs to be
allocated by function
Detail page 194
Schedule 18.003
2025
Total General & Admin Engineering Administration Engineering Project Engineering Wages & BenefitsSALARIES & WAGES $1,785,130 $499,479 $769,927 $515,724 FRINGE BENEFITS $913,366 $255,560 $393,935 $263,871 Other Expense and CostSERVICES & SUPPLIES $8,076 $2,260 $3,483 $2,333 GENERAL GOVERNMENT $113,315 $113,315 Departmental Expenditures $2,819,887 $113,315 $757,299 $1,167,345 $781,928 Cost AdjustmentsDeductions ($113,315) ($113,315)SALARIES $257,197 $71,964 $110,929 $74,304 Additions: 1stOther $1,237,227 $1,237,227 Functional Cost $4,200,996 $1,237,227 $829,263 $1,278,274 $856,232 Reallocate Admin ($1,237,227) $346,176 $533,616 $357,435 Allocable Costs $4,200,996 $1,175,439 $1,811,890 $1,213,667 Unallocated ($2,987,329) ($1,175,439) ($1,811,890)1st Allocation $1,213,667 $1,213,667 Additions: 2ndOther $131,787 $131,787 Functional Cost $131,787 $131,787 Reallocate Admin ($131,787) $36,874 $56,840 $38,073 Allocable Costs $131,787 $36,874 $56,840 $38,073 Unallocated ($93,714) ($36,874) ($56,840)2nd Allocation $38,073 $38,073 Total allocated $1,251,740 $1,251,740

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation CIP Project Engineering
Detail allocation of
Project Engineering
Detail page 195
Schedule 18.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 603 20.872 % $253,320 ($95,163) $158,157 $7,947 $166,104 FD507 Transportation Impact Fee Fund 230 7.961 % $96,623 $96,623 $3,031 $99,654 FD404 Major Facility Replacement Fund 318 11.007 % $133,592 $133,592 $4,191 $137,783 FD602 Sewer Fund 469 16.234 % $197,027 ($133,742) $63,285 $6,181 $69,466 FD611 Parking Fund 942 32.606 % $395,734 ($28,292) $367,442 $12,414 $379,856 FD621Transit Fund 22 0.762 % $9,242 $9,242 $290 $9,532 FD401 Capital Outlay Engineering 273 9.450 % $114,687 $114,687 $3,598 $118,285 All Other 31 1.073 % $13,023 $13,023 $409 $13,432 FD705 Whale Rock Fund 1 0.035 % $419 $419 $12 $431 Subtotal 2,889 100.000 % $1,213,667 ($257,197) $956,470 $38,073 $994,543 Direct Billed $257,197 $257,197 $257,197 Total 2,889 100.000 % $1,213,667 $0 $1,213,667 $38,073 $1,251,740 (A) Alloc basis: Number of Project Hours by FundSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation CIP Project Engineering
Departmental Cost
Allocation Summary
Detail page 196
Schedule 18.005
2025
Total Project Engineering
FD401 Capital Outlay Engineering $118,285 $118,285 FD404 Major Facility Replacement Fund $137,783 $137,783 FD507 Transportation Impact Fee Fund $99,654 $99,654 FD601 Water Fund $166,104 $166,104 FD602 Sewer Fund $69,466 $69,466 FD611 Parking Fund $379,856 $379,856 FD621Transit Fund $9,532 $9,532 FD705 Whale Rock Fund $431 $431 All Other $13,432 $13,432 Subtotal $994,543 $994,543 Direct Billed $257,197 $257,197 Total $1,251,740 $1,251,740

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City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
Prepared by:

SCHEDULE 19.01

TRANSPORTATION PLAN/ENGINEERING

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

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

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

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Transportation/Plan Engineering
Costs to be allocated
Detail page 198
Schedule 19.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $880,829 $880,829 Deductions: GENERAL GOVERNMENT ($99,930) Total deductions: ($99,930) ($99,930) Allocated additions: 10000000 - Building Charge $430 $430 1011001 - City Administration $9,963 $2,534 $12,497 1011010 - Office of DEI $1,765 $1,123 $2,888 1012007 - Finance Non Departmental $661 $59 $720 1011501 - City Attorney $10,555 $1,488 $12,043 1011021 - City Clerk $617 $95 $712 1012000 - Finance $16,364 $2,278 $18,642 1011101 - Network Services $36,927 $3,922 $40,849 1011103 - Information Services $6,074 $429 $6,503 1012006 - Finance Support Services $901 $96 $997 1013001 - Human Resources $22,492 $1,802 $24,294 1013003 - Wellness Program $88 $52 $140 1015001 - Public Works Administration $229,586 $15,865 $245,451 1015005 - Facilities Maintenance $2,079 $186 $2,265 1015008 - Fleet $5,394 $371 $5,765 8020000 - Insurance ISF Fund $13,486 $13,486 Total allocated additions: $343,896 $43,786 $387,682 $387,682 Total to be allocated $1,124,795 $43,786 $1,168,581

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Transportation/Plan Engineering
Schedule of costs to be
allocated by function
Detail page 199
Schedule 19.003
2025
Total General & Admin Gen & Admin/Capital
Outlay
Parking Development Review Long Range Plan
Wages & BenefitsSALARIES & WAGES $511,306 $374,071 $15,339 $65,856 $56,040 FRINGE BENEFITS $267,253 $195,522 $8,018 $34,422 $29,291 Other Expense and CostSERVICES & SUPPLIES $2,340 $1,712 $70 $301 $257 GENERAL GOVERNMENT $99,930 $99,930 Departmental Expenditures $880,829 $99,930 $571,305 $23,427 $100,579 $85,588 Cost AdjustmentsDeductions ($99,930) ($99,930)Additions: 1stOther $343,896 $343,896 Functional Cost $1,124,795 $343,896 $571,305 $23,427 $100,579 $85,588 Reallocate Admin ($343,896) $251,594 $10,317 $44,293 $37,692 Allocable Costs $1,124,795 $822,899 $33,744 $144,872 $123,280 Unallocated ($822,899) ($822,899)1st Allocation $301,896 $33,744 $144,872 $123,280 Additions: 2ndOther $43,786 $43,786 Functional Cost $43,786 $43,786 Reallocate Admin ($43,786) $32,034 $1,314 $5,640 $4,798 Allocable Costs $43,786 $32,034 $1,314 $5,640 $4,798 Unallocated ($32,034) ($32,034)2nd Allocation $11,752 $1,314 $5,640 $4,798 Total allocated $313,648 $35,058 $150,512 $128,078

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Transportation/Plan Engineering
Detail allocation of
Parking
Detail page 200
Schedule 19.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 100 100.000 % $33,744 $33,744 $1,314 $35,058 Total 100 100.000 % $33,744 $33,744 $1,314 $35,058 (A) Alloc basis: Direct Allocation to Fund 611 ParkingSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Transportation/Plan Engineering
Detail allocation of
Development Review
Detail page 201
Schedule 19.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPlanning 100 100.000 % $144,872 $144,872 $5,640 $150,512 Total 100 100.000 % $144,872 $144,872 $5,640 $150,512 (A) Alloc basis: Direct Allocation to Development ReviewSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Transportation/Plan Engineering
Detail allocation of
Long Range Plan
Detail page 202
Schedule 19.006
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedEngineering 100 100.000 % $123,280 $123,280 $4,798 $128,078 Total 100 100.000 % $123,280 $123,280 $4,798 $128,078 (A) Alloc basis: Direct Allocation to Long Range PlanSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Transportation/Plan Engineering
Departmental Cost
Allocation Summary
Detail page 203
Schedule 19.007
2025
Total Parking Development Review Long Range Plan
Planning $150,512 $150,512 Engineering $128,078 $128,078 FD611 Parking Fund $35,058 $35,058 Total $313,648 $35,058 $150,512 $128,078

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City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
Prepared by:

SCHEDULE 20.01

MOBILITY SERVICES
Active Transportation

NATURE AND EXTENT OF SERVICE
The Mobility Services Division is responsible for providing and overseeing analysis, planning, operations, design, and construction of the City's active transportation, parking services, and transit programs. The program goals are to provide transit services to the community; effectively manage the curbside; reduce traffic congestion and air pollution; reduce the use of single-occupancy vehicles; increased circulation safety with fewer trafficrelated collisions; and promoting Active Transportation in the form of walking, bike riding, bus riding, and carpooling.

Costs are allocated as follows:
 General & Administrative/Capital Outlay – These costs are related to the time spent on General Administrative tasks and city-sponsored capital projects which are not allocable and specific projects because of funding limitations. Costs are identified but not allocated.  Projects - These costs are related to time spent on mobility services projects. These costs are allocated directly to benefiting department or fund.

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Active Transportation
Costs to be allocated
Detail page 205
Schedule 20.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $257,727 $257,727 Allocated additions: 1011001 - City Administration $2,915 $741 $3,656 1011010 - Office of DEI $440 $281 $721 1012007 - Finance Non Departmental $107 $9 $116 1011501 - City Attorney $3,088 $435 $3,523 1011021 - City Clerk $159 $21 $180 1012000 - Finance $4,224 $606 $4,830 1011101 - Network Services $8,429 $890 $9,319 1011103 - Information Services $1,522 $105 $1,627 1012006 - Finance Support Services $264 $28 $292 1013001 - Human Resources $6,939 $452 $7,391 1013003 - Wellness Program $21 $12 $33 8020000 - Insurance ISF Fund $2,526 $2,526 Total allocated additions: $28,108 $6,106 $34,214 $34,214 Total to be allocated $285,835 $6,106 $291,941

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Active Transportation
Schedule of costs to be
allocated by function
Detail page 206
Schedule 20.003
2025
Total General & Admin Gen Admin/Capital Outlay Projects Wages & BenefitsSALARIES & WAGES $172,271 $90,115 $82,156 FRINGE BENEFITS $68,972 $36,079 $32,893 Other Expense and CostSERVICES & SUPPLIES $16,484 $8,623 $7,861 Departmental Expenditures $257,727 $134,817 $122,910 Additions: 1stOther $28,108 $28,108 Functional Cost $285,835 $28,108 $134,817 $122,910 Reallocate Admin ($28,108) $14,703 $13,405 Allocable Costs $285,835 $149,520 $136,315 Unallocated ($149,520) ($149,520)1st Allocation $136,315 $136,315 Additions: 2ndOther $6,106 $6,106 Functional Cost $6,106 $6,106 Reallocate Admin ($6,106) $3,194 $2,912 Allocable Costs $6,106 $3,194 $2,912 Unallocated ($3,194) ($3,194)2nd Allocation $2,912 $2,912 Total allocated $139,227 $139,227

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Active Transportation
Detail allocation of
Projects
Detail page 207
Schedule 20.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedDevelopment Services 1,467 30.761 % $41,932 $41,932 $896 $42,828 Planning 2,568 53.848 % $73,403 $73,403 $1,568 $74,971 FD611 Parking Fund 367 7.696 % $10,490 $10,490 $224 $10,714 FD621Transit Fund 367 7.695 % $10,490 $10,490 $224 $10,714 Total 4,769 100.000 % $136,315 $136,315 $2,912 $139,227 (A) Alloc basis:Source:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Active Transportation
Departmental Cost
Allocation Summary
Detail page 208
Schedule 20.005
2025
Total Projects
Planning $74,971 $74,971 Development Services $42,828 $42,828 FD611 Parking Fund $10,714 $10,714 FD621Transit Fund $10,714 $10,714 Total $139,227 $139,227

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City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
Prepared by:

SCHEDULE 21.01

INSURANCE FUND

NATURE AND EXTENT OF SERVICE
The Insurance Fund is responsible for paying costs associated with the City’s insurance policies and claims expenses, as well as maintaining an adequate reserve for potential future claims costs.

Costs are allocated as follows:

Risk Management – These costs are the premium costs only (no self-funded claims) and ancillary insurances associated with property, environmental, pollution, volunteer, and crime insurance. Costs are allocated based on total operating expenditures by fund/department/division.
 Workers Compensation Premiums – These costs are associated with workers compensation insurance premiums and self-funded claims.

Costs are allocated based on full-time equivalent (FTE) by fund/department/division, or if appropriate, to specific department.  Liability Premiums – These are costs associated with liability insurance premiums and self-funded claims. Costs are allocated based on total operating expenditures by fund/department/division, or if appropriate, to a specific department.

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Costs to be allocated
Detail page 210
Schedule 21.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $4,393,969 $4,393,969 Allocated additions: 1011001 - City Administration $49,698 $12,642 $62,340 1012007 - Finance Non Departmental $21,322 $1,888 $23,210 1011501 - City Attorney $52,654 $7,422 $60,076 1012000 - Finance $76,725 $8,373 $85,098 1012006 - Finance Support Services $4,493 $479 $4,972 Total allocated additions: $204,892 $30,804 $235,696 $235,696 Total to be allocated $4,598,861 $30,804 $4,629,665

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Schedule of costs to be
allocated by function
Detail page 211
Schedule 21.003
2025
Total General & Admin Risk Management WComp Premiums -
PS
WC Premiums Liability Premiums -
Direct
Liability Premium
Other Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostRISK MANAGEMENT $846,751 $846,751 WC PREMIUMS - PS $734,595 $734,595 WC PREMIUMS $360,181 $360,181 LIABILITY PREMIUMS - DIRECT $500,164 $500,164 LIABILITY PREMIUMS $1,935,502 $1,935,502 CONTRACT SERVICES $16,776 $16,776 Departmental Expenditures $4,393,969 $863,527 $734,595 $360,181 $500,164 $1,935,502 Additions: 1stOther $204,892 $204,892 Functional Cost $4,598,861 $204,892 $863,527 $734,595 $360,181 $500,164 $1,935,502 Reallocate Admin ($204,892) $40,267 $34,254 $16,795 $23,323 $90,253 Allocable Costs $4,598,861 $903,794 $768,849 $376,976 $523,487 $2,025,755 1st Allocation $4,598,861 $903,794 $768,849 $376,976 $523,487 $2,025,755 Additions: 2ndOther $30,804 $30,804 Functional Cost $30,804 $30,804 Reallocate Admin ($30,804) $6,054 $5,150 $2,525 $3,506 $13,569 Allocable Costs $30,804 $6,054 $5,150 $2,525 $3,506 $13,569 2nd Allocation $30,804 $6,054 $5,150 $2,525 $3,506 $13,569 Total allocated $4,629,665 $909,848 $773,999 $379,501 $526,993 $2,039,324

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 212
Schedule 21.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 28,791 0.089 % $802 $802 $802 Economic Development 593,886 1.831 % $16,546 $16,546 $140 $16,686Natural Resource Protection 382,299 1.178 % $10,651 $10,651 $90 $10,741 Community Promotion 320,366 0.988 % $8,925 $8,925 $76 $9,001 City Attorney 301,359 0.929 % $8,396 $8,396 $8,396 City Clerk 219,278 0.676 % $6,109 $6,109 $6,109 Finance 577,836 1.781 % $16,099 $16,099 $16,099 Network Services 2,117,135 6.526 % $58,984 $58,984 $58,984 Information Services 69,980 0.216 % $1,950 $1,950 $1,950 Human Resources 554,351 1.709 % $15,444 $15,444 $15,444 Community Development Admin 185,521 0.572 % $5,169 $5,169 $44 $5,213 Commissions & Committees 3,462 0.011 % $96 $96 $1 $97 Planning 270,913 0.835 % $7,548 $7,548 $64 $7,612 Public Works Administration 41,404 0.128 % $1,154 $1,154 $1,154 Parks Maintenance 2,256,847 6.957 % $62,876 $62,876 $534 $63,410 Swim Center Maintenance 517,315 1.595 % $14,413 $14,413 $122 $14,535 Urban Forest Services 25,550 0.079 % $712 $712 $6 $718 Facilities Maintenance 854,010 2.633 % $23,793 $23,793 $23,793 Streets Maintenance 906,577 2.795 % $25,257 $25,257 $214 $25,471 Traffic Signals & Lighting 442,333 1.364 % $12,324 $12,324 $105 $12,429 Fleet 921,795 2.842 % $25,681 $25,681 $25,681 City Administration 175,317 0.540 % $4,884 $4,884 $4,884 Transportation/Plan Engineering 102,270 0.315 % $2,849 $2,849 $2,849 Recreation Administration 87,487 0.270 % $2,437 $2,437 $21 $2,458Recreation Facilities 73,143 0.225 % $2,038 $2,038 $17 $2,055 Youth Services 181,882 0.561 % $5,067 $5,067 $43 $5,110 Community Services 138,900 0.428 % $3,870 $3,870 $33 $3,903 Aquatics 63,721 0.196 % $1,775 $1,775 $15 $1,790 Golf Course 316,904 0.977 % $8,829 $8,829 $75 $8,904 Police Administration 1,064,233 3.281 % $29,650 $29,650 $252 $29,902 Patrol 148,219 0.457 % $4,129 $4,129 $35 $4,164 Investigations 63,986 0.197 % $1,783 $1,783 $15 $1,798 Police Support Services 240,380 0.741 % $6,697 $6,697 $57 $6,754 Neighborhood Services 41,836 0.129 % $1,166 $1,166 $10 $1,176 Traffic Safety 24,942 0.077 % $695 $695 $6 $701 Fire Administration 254,132 0.783 % $7,080 $7,080 $60 $7,140 Emergency Response 314,666 0.970 % $8,767 $8,767 $74 $8,841 Fire Apparatus Service 275,286 0.849 % $7,670 $7,670 $65 $7,735 Hazard Prevention 94,100 0.290 % $2,622 $2,622 $22 $2,644 Training Services 108,109 0.333 % $3,012 $3,012 $26 $3,038 Emergency Management 12,734 0.039 % $355 $355 $3 $358 FD208 Tourism Bid Fund 1,911,188 5.891 % $53,246 $53,246 $452 $53,698

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 213
Schedule 21.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 1,707,291 5.263 % $47,566 $47,566 $404 $47,970FD602 Sewer Fund 3,905,154 12.038 % $108,799 $108,799 $923 $109,722 FD621Transit Fund 1,080,443 3.331 % $30,101 $30,101 $255 $30,356 FD705 Whale Rock Fund 1,006,018 3.101 % $28,028 $28,028 $238 $28,266 FD711 Hazardous Mat Task Force Fund 97,866 0.302 % $2,727 $2,727 $23 $2,750 Finance Non Departmental 136,941 0.422 % $3,815 $3,815 $3,815 CIP Project Engineering 121,391 0.374 % $3,382 $3,382 $3,382 Solid Waste Recycling 67,815 0.209 % $1,889 $1,889 $16 $1,905 Community Services Group 43,998 0.136 % $1,226 $1,226 $1,226 Building and Safety 557,629 1.719 % $15,536 $15,536 $132 $15,668 Stormwater and Flood Control 295,246 0.910 % $8,226 $8,226 $70 $8,296 FD206 Law Enforcement Grant Fund 38,324 0.118 % $1,068 $1,068 $9 $1,077 FD601 Water Fund 2,818,546 8.688 % $78,525 $78,525 $666 $79,191 Office of DEI 388,522 1.198 % $10,824 $10,824 $10,824 Engineering 28,321 0.087 % $789 $789 $7 $796 Housing Policy/Homelessness 505,357 1.558 % $14,079 $14,079 $119 $14,198 Mobile Crisis Unit 94,791 0.292 % $2,641 $2,641 $22 $2,663 Cultural Activities 356,625 1.099 % $9,936 $9,936 $84 $10,020 Finance Support Services 123,019 0.379 % $3,427 $3,427 $3,427 Wellness Program 38,744 0.119 % $1,079 $1,079 $1,079 Jack House 1,121 0.003 % $31 $31 $31 Recruit Academy 49,045 0.151 % $1,366 $1,366 $12 $1,378 Fire Station 41,472 0.128 % $1,155 $1,155 $10 $1,165 FD202 Downtown Bid Fund 185,341 0.571 % $5,164 $5,164 $44 $5,208 FD212 San Luis Ranch CFD 181,313 0.559 % $5,051 $5,051 $43 $5,094FD406 Public Safety Equip Replacement Fund 307,329 0.947 % $8,562 $8,562 $73 $8,635 FD701 General Agency Fund 742,930 2.290 % $20,698 $20,698 $176 $20,874 FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.015 % $140 $140 $1 $141 Ranger Program 51,693 0.159 % $1,440 $1,440 $12 $1,452 FD209 SB1186 CASP Certify Fund 500 0.002 % $14 $14 $14 FD213 Avila Ranch CFE 50,435 0.155 % $1,405 $1,405 $12 $1,417 FD214 Avilia Ranch DPA Fund 40,000 0.123 % $1,114 $1,114 $9 $1,123 Active Transportation 16,484 0.051 % $459 $459 $459 FD217 Opioid Settlement Fund 56,844 0.175 % $1,584 $1,584 $13 $1,597 FD726 Asset Forfeiture Pending 13,640 0.042 % $380 $380 $4 $384 FD727 SWAT Task Force 587 0.003 % $18 $18 $18 Total 32,440,241 100.000 % $903,794 $903,794 $6,054 $909,848 (A) Alloc basis: Operating Services and Supply Expenditures by Fund/Department/DivisionSource: Staffing Summaries

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
WComp Premiums - PS
Detail page 214
Schedule 21.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 50 50.000 % $384,425 $384,425 $2,575 $387,000 Fire Administration 50 50.000 % $384,424 $384,424 $2,575 $386,999Total 100 100.000 % $768,849 $768,849 $5,150 $773,999 (A) Alloc basis: Direct Allocation to Police & Fire AdministrationSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
WC Premiums
Detail page 215
Schedule 21.006
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 200 0.422 % $1,592 $1,592 $14 $1,606 Facilities Maintenance 500 1.056 % $3,980 $3,980 $3,980 Streets Maintenance 1,400 2.956 % $11,143 $11,143 $98 $11,241 Stormwater and Flood Control 633 1.337 % $5,038 $5,038 $44 $5,082Traffic Signals & Lighting 200 0.422 % $1,592 $1,592 $14 $1,606 Transportation/Plan Engineering 500 1.056 % $3,980 $3,980 $3,980 Recreation Administration 400 0.845 % $3,184 $3,184 $28 $3,212 Recreation Facilities 100 0.211 % $796 $796 $7 $803 Youth Services 800 1.689 % $6,368 $6,368 $56 $6,424 Community Services 400 0.845 % $3,184 $3,184 $28 $3,212 Ranger Program 700 1.478 % $5,572 $5,572 $49 $5,621 Aquatics 100 0.211 % $796 $796 $7 $803 Golf Course 400 0.845 % $3,184 $3,184 $28 $3,212 Patrol 5,100 10.768 % $40,594 $40,594 $357 $40,951 Investigations 1,300 2.745 % $10,348 $10,348 $91 $10,439 Police Support Services 2,000 4.223 % $15,919 $15,919 $140 $16,059 Neighborhood Services 100 0.211 % $796 $796 $7 $803 Traffic Safety 300 0.633 % $2,388 $2,388 $21 $2,409 Emergency Response 4,700 9.924 % $37,410 $37,410 $329 $37,739 Hazard Prevention 700 1.478 % $5,572 $5,572 $49 $5,621 FD601 Water Fund 3,567 7.532 % $28,392 $28,392 $250 $28,642 FD621Transit Fund 245 0.517 % $1,950 $1,950 $17 $1,967 City Administration 700 1.478 % $5,572 $5,572 $5,572 Economic Development 150 0.317 % $1,194 $1,194 $11 $1,205 Natural Resource Protection 400 0.845 % $3,184 $3,184 $28 $3,212 Community Promotion 20 0.042 % $159 $159 $1 $160 City Attorney 700 1.478 % $5,572 $5,572 $5,572 City Clerk 450 0.950 % $3,582 $3,582 $3,582 Finance 1,600 3.378 % $12,735 $12,735 $12,735 Network Services 855 1.805 % $6,805 $6,805 $6,805 Information Services 867 1.831 % $6,901 $6,901 $6,901 Human Resources 1,000 2.111 % $7,960 $7,960 $7,960 Community Development Admin 500 1.056 % $3,980 $3,980 $35 $4,015 Building and Safety 1,700 3.589 % $13,531 $13,531 $119 $13,650 Public Works Administration 800 1.689 % $6,368 $6,368 $6,368 Parks Maintenance 1,500 3.167 % $11,939 $11,939 $105 $12,044 Swim Center Maintenance 100 0.211 % $796 $796 $7 $803 Fire Apparatus Service 200 0.422 % $1,592 $1,592 $14 $1,606 Fleet 450 0.950 % $3,582 $3,582 $3,582 FD611 Parking Fund 1,552 3.277 % $12,353 $12,353 $109 $12,462 CIP Project Engineering 1,800 3.801 % $14,327 $14,327 $14,327 Planning 1,000 2.111 % $7,960 $7,960 $70 $8,030

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
WC Premiums
Detail page 216
Schedule 21.006
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 500 1.056 % $3,980 $3,980 $3,980 Housing Policy/Homelessness 500 1.056 % $3,980 $3,980 $35 $4,015 Solid Waste Recycling 200 0.422 % $1,592 $1,592 $14 $1,606 Office of DEI 200 0.422 % $1,592 $1,592 $1,592 Engineering 600 1.267 % $4,776 $4,776 $42 $4,818 FD705 Whale Rock Fund 420 0.887 % $3,343 $3,343 $29 $3,372 FD602 Sewer Fund 3,632 7.669 % $28,909 $28,909 $254 $29,163 Emergency Management 100 0.211 % $796 $796 $7 $803 FD208 Tourism Bid Fund 130 0.274 % $1,035 $1,035 $9 $1,044 Community Services Group 250 0.528 % $1,990 $1,990 $1,990 Commissions & Committees 15 0.032 % $119 $119 $2 $121 Active Transportation 125 0.264 % $994 $994 $994 Total 47,361 100.000 % $376,976 $376,976 $2,525 $379,501 (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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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
Liability Premiums - Direct
Detail page 217
Schedule 21.007
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 401,008 80.175 % $419,707 $419,707 $2,811 $422,518 Fire Administration 99,156 19.825 % $103,780 $103,780 $695 $104,475 Total 500,164 100.000 % $523,487 $523,487 $3,506 $526,993 (A) Alloc basis: Direct to Police, Public Works and Community DevelopmentSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
Liability Premium
Detail page 218
Schedule 21.008
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 28,791 0.093 % $1,874 $1,874 $1,874 Economic Development 593,886 1.908 % $38,657 $38,657 $332 $38,989Natural Resource Protection 382,299 1.228 % $24,884 $24,884 $214 $25,098 Community Promotion 320,366 1.029 % $20,853 $20,853 $179 $21,032 City Attorney 301,359 0.968 % $19,616 $19,616 $19,616 City Clerk 219,278 0.705 % $14,273 $14,273 $14,273 Finance 577,836 1.857 % $37,612 $37,612 $37,612 Network Services 2,117,135 6.803 % $137,807 $137,807 $137,807 Information Services 69,980 0.225 % $4,555 $4,555 $4,555 Human Resources 554,351 1.781 % $36,083 $36,083 $36,083 Community Development Admin 185,521 0.596 % $12,076 $12,076 $104 $12,180 Commissions & Committees 3,462 0.011 % $225 $225 $2 $227 Planning 270,913 0.870 % $17,634 $17,634 $151 $17,785 Public Works Administration 41,404 0.133 % $2,695 $2,695 $2,695 Parks Maintenance 2,256,847 7.252 % $146,900 $146,900 $1,261 $148,161 Swim Center Maintenance 517,315 1.662 % $33,673 $33,673 $289 $33,962 Urban Forest Services 25,550 0.082 % $1,663 $1,663 $14 $1,677 Facilities Maintenance 854,010 2.744 % $55,588 $55,588 $55,588 Streets Maintenance 906,577 2.913 % $59,010 $59,010 $506 $59,516 Traffic Signals & Lighting 442,333 1.421 % $28,792 $28,792 $247 $29,039 Fleet 921,795 2.962 % $60,001 $60,001 $60,001 City Administration 175,317 0.563 % $11,412 $11,412 $11,412 Transportation/Plan Engineering 102,270 0.329 % $6,657 $6,657 $6,657 Recreation Administration 87,487 0.281 % $5,695 $5,695 $49 $5,744Recreation Facilities 73,143 0.235 % $4,761 $4,761 $41 $4,802 Youth Services 181,882 0.584 % $11,839 $11,839 $102 $11,941 Community Services 138,900 0.446 % $9,041 $9,041 $78 $9,119 Aquatics 63,721 0.205 % $4,148 $4,148 $36 $4,184 Golf Course 316,904 1.018 % $20,628 $20,628 $177 $20,805 Patrol 148,219 0.476 % $9,648 $9,648 $83 $9,731 Investigations 63,986 0.206 % $4,165 $4,165 $36 $4,201 Police Support Services 240,380 0.772 % $15,647 $15,647 $134 $15,781 Neighborhood Services 41,836 0.134 % $2,723 $2,723 $23 $2,746 Traffic Safety 24,942 0.080 % $1,624 $1,624 $14 $1,638 Emergency Response 314,666 1.011 % $20,482 $20,482 $176 $20,658 Fire Apparatus Service 275,286 0.885 % $17,919 $17,919 $154 $18,073 Hazard Prevention 94,100 0.302 % $6,125 $6,125 $53 $6,178 Training Services 108,109 0.347 % $7,037 $7,037 $60 $7,097 Emergency Management 12,734 0.041 % $829 $829 $7 $836 FD208 Tourism Bid Fund 1,911,188 6.141 % $124,401 $124,401 $1,068 $125,469 FD611 Parking Fund 1,707,291 5.486 % $111,129 $111,129 $954 $112,083 FD602 Sewer Fund 3,905,154 12.548 % $254,191 $254,191 $2,182 $256,373

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Detail allocation of
Liability Premium
Detail page 219
Schedule 21.008
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD621Transit Fund 1,080,443 3.472 % $70,327 $70,327 $604 $70,931 FD705 Whale Rock Fund 1,006,018 3.233 % $65,483 $65,483 $562 $66,045 FD711 Hazardous Mat Task Force Fund 97,866 0.314 % $6,370 $6,370 $55 $6,425 Finance Non Departmental 136,941 0.440 % $8,914 $8,914 $8,914 CIP Project Engineering 121,391 0.390 % $7,901 $7,901 $7,901 Solid Waste Recycling 67,815 0.218 % $4,414 $4,414 $38 $4,452 Community Services Group 43,998 0.141 % $2,864 $2,864 $2,864 Building and Safety 557,629 1.792 % $36,297 $36,297 $312 $36,609 Stormwater and Flood Control 295,246 0.949 % $19,218 $19,218 $165 $19,383 FD206 Law Enforcement Grant Fund 38,324 0.123 % $2,495 $2,495 $21 $2,516 FD601 Water Fund 2,818,546 9.056 % $183,462 $183,462 $1,575 $185,037 Office of DEI 388,522 1.248 % $25,289 $25,289 $25,289 Engineering 28,321 0.091 % $1,843 $1,843 $16 $1,859 Housing Policy/Homelessness 505,357 1.624 % $32,894 $32,894 $282 $33,176 Mobile Crisis Unit 94,791 0.305 % $6,170 $6,170 $53 $6,223 Cultural Activities 356,625 1.146 % $23,213 $23,213 $199 $23,412 Finance Support Services 123,019 0.395 % $8,007 $8,007 $8,007 Wellness Program 38,744 0.124 % $2,522 $2,522 $2,522 Jack House 1,121 0.004 % $73 $73 $1 $74 Recruit Academy 49,045 0.158 % $3,192 $3,192 $27 $3,219 Fire Station 41,472 0.133 % $2,699 $2,699 $23 $2,722 FD202 Downtown Bid Fund 185,341 0.596 % $12,064 $12,064 $104 $12,168 FD212 San Luis Ranch CFD 181,313 0.583 % $11,802 $11,802 $101 $11,903 FD406 Public Safety Equip Replacement Fund 307,329 0.988 % $20,004 $20,004 $172 $20,176 FD701 General Agency Fund 742,930 2.387 % $48,358 $48,358 $415 $48,773 FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.016 % $327 $327 $3 $330 Ranger Program 51,693 0.166 % $3,365 $3,365 $29 $3,394 FD209 SB1186 CASP Certify Fund 500 0.002 % $33 $33 $33 FD213 Avila Ranch CFE 50,435 0.162 % $3,283 $3,283 $28 $3,311 FD214 Avilia Ranch DPA Fund 40,000 0.129 % $2,604 $2,604 $22 $2,626 Active Transportation 16,484 0.053 % $1,073 $1,073 $1,073 FD217 Opioid Settlement Fund 56,844 0.183 % $3,700 $3,700 $32 $3,732 FD726 Asset Forfeiture Pending 13,640 0.044 % $888 $888 $4 $892 FD727 SWAT Task Force 587 0.002 % $35 $35 $35 Total 31,121,876 100.000 % $2,025,755 $2,025,755 $13,569 $2,039,324 (A) Alloc basis: Operating Services and Supply Expenditures by Fund/Department/DivisionSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 220
Schedule 21.009
2025
Total Risk Management WComp Premiums - PS WC Premiums Liability Premiums - Direct
Liability Premium
City Council $6,656 $802 $3,980 $1,874 City Administration $21,868 $4,884 $5,572 $11,412 Office of DEI $37,705 $10,824 $1,592 $25,289 Community Services Group $6,080 $1,226 $1,990 $2,864 Finance Non Departmental $12,729 $3,815 $8,914 City Attorney $33,584 $8,396 $5,572 $19,616 City Clerk $23,964 $6,109 $3,582 $14,273 Finance $66,446 $16,099 $12,735 $37,612 Network Services $203,596 $58,984 $6,805 $137,807 Information Services $13,406 $1,950 $6,901 $4,555 Finance Support Services $11,434 $3,427 $8,007 Human Resources $59,487 $15,444 $7,960 $36,083 Wellness Program $3,601 $1,079 $2,522 Public Works Administration $10,217 $1,154 $6,368 $2,695 Facilities Maintenance $83,361 $23,793 $3,980 $55,588 Fleet $89,264 $25,681 $3,582 $60,001 CIP Project Engineering $25,610 $3,382 $14,327 $7,901 Transportation/Plan Engineering $13,486 $2,849 $3,980 $6,657 Active Transportation $2,526 $459 $994 $1,073 Cultural Activities $33,432 $10,020 $23,412 Economic Development $56,880 $16,686 $1,205 $38,989 Natural Resource Protection $39,051 $10,741 $3,212 $25,098 Community Promotion $30,193 $9,001 $160 $21,032 Community Development Admin $21,408 $5,213 $4,015 $12,180 Commissions & Committees $445 $97 $121 $227 Planning $33,427 $7,612 $8,030 $17,785 Engineering $7,473 $796 $4,818 $1,859 Building and Safety $65,927 $15,668 $13,650 $36,609 Housing Policy/Homelessness $51,389 $14,198 $4,015 $33,176 Parks Maintenance $223,615 $63,410 $12,044 $148,161 Swim Center Maintenance $49,300 $14,535 $803 $33,962 Urban Forest Services $4,001 $718 $1,606 $1,677 Streets Maintenance $96,228 $25,471 $11,241 $59,516 Traffic Signals & Lighting $43,074 $12,429 $1,606 $29,039 Stormwater and Flood Control $32,761 $8,296 $5,082 $19,383 Solid Waste Recycling $7,963 $1,905 $1,606 $4,452 Recreation Administration $11,414 $2,458 $3,212 $5,744 Recreation Facilities $7,660 $2,055 $803 $4,802 Youth Services $23,475 $5,110 $6,424 $11,941 Community Services $16,234 $3,903 $3,212 $9,119 Ranger Program $10,467 $1,452 $5,621 $3,394 Aquatics $6,777 $1,790 $803 $4,184

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 221
Schedule 21.009
2025
Total Risk Management WComp Premiums - PS WC Premiums Liability Premiums - Direct
Liability Premium
Golf Course $32,921 $8,904 $3,212 $20,805 Jack House $105 $31 $74 Police Administration $839,420 $29,902 $387,000 $422,518 Patrol $54,846 $4,164 $40,951 $9,731 Investigations $16,438 $1,798 $10,439 $4,201 Police Support Services $38,594 $6,754 $16,059 $15,781 Neighborhood Services $4,725 $1,176 $803 $2,746 Traffic Safety $4,748 $701 $2,409 $1,638 Fire Administration $498,614 $7,140 $386,999 $104,475 Emergency Response $67,238 $8,841 $37,739 $20,658 Hazard Prevention $14,443 $2,644 $5,621 $6,178 Training Services $10,135 $3,038 $7,097 Recruit Academy $4,597 $1,378 $3,219 Fire Apparatus Service $27,414 $7,735 $1,606 $18,073 Fire Station $3,887 $1,165 $2,722 Mobile Crisis Unit $8,886 $2,663 $6,223 Emergency Management $1,997 $358 $803 $836 FD202 Downtown Bid Fund $17,376 $5,208 $12,168 FD206 Law Enforcement Grant Fund $3,593 $1,077 $2,516 FD208 Tourism Bid Fund $180,211 $53,698 $1,044 $125,469 FD209 SB1186 CASP Certify Fund $47 $14 $33 FD212 San Luis Ranch CFD $16,997 $5,094 $11,903 FD213 Avila Ranch CFE $4,728 $1,417 $3,311 FD214 Avilia Ranch DPA Fund $3,749 $1,123 $2,626 FD217 Opioid Settlement Fund $5,329 $1,597 $3,732 FD406 Public Safety Equip Replacement Fund $28,811 $8,635 $20,176 FD601 Water Fund $292,870 $79,191 $28,642 $185,037 FD602 Sewer Fund $395,258 $109,722 $29,163 $256,373 FD611 Parking Fund $172,515 $47,970 $12,462 $112,083 FD621Transit Fund $103,254 $30,356 $1,967 $70,931 FD701 General Agency Fund $69,647 $20,874 $48,773 FD705 Whale Rock Fund $97,683 $28,266 $3,372 $66,045 FD711 Hazardous Mat Task Force Fund $9,175 $2,750 $6,425 FD715 Boysen Ranch Conserv Easemt Fund $471 $141 $330 FD726 Asset Forfeiture Pending $1,276 $384 $892 FD727 SWAT Task Force $53 $18 $35 Total $4,629,665 $909,848 $773,999 $379,501 $526,993 $2,039,324

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City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
Prepared by:

SCHEDULE 22.01

NATURAL RESOURCES PROTECTION
(Utility Services)

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

Costs are allocated as follows:
 Natural Resources-General Government - These costs are identified but not allocated.  Program Support - These costs represent the value of services provided to enterprise programs such as the Water and Sewer Funds.

Costs are allocated based on an agreed upon amount for services performed.

Page 269 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Natural Resources Protection (Utility Services)
Costs to be allocated
Detail page 223
Schedule 22.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,246,522 $1,246,522 Total to be allocated $1,246,522 $1,246,522

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Natural Resources Protection (Utility Services)
Schedule of costs to be
allocated by function
Detail page 224
Schedule 22.003
2025
Total General & Admin Natural Resources - General
Government
Program Support
Wages & BenefitsSALARIES & WAGES $602,821 $602,821 FRINGE BENEFITS $261,402 $261,402 Other Expense and CostSERVICES & SUPPLIES $382,299 $382,299 Departmental Expenditures $1,246,522 $1,246,522 Functional Cost $1,246,522 $1,246,522 Allocable Costs $1,246,522 $1,246,522 Unallocated ($1,246,522) ($1,246,522)1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocated

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Natural Resources Protection (Utility Services)
Detail allocation of
Program Support
Detail page 225
Schedule 22.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 476 40.000 % ($449) ($449) ($449)FD602 Sewer Fund 714 60.000 % ($673) ($673) ($673)Subtotal 1,190 100.000 % ($1,122) ($1,122) ($1,122)Direct Billed $1,122 $1,122 $1,122 Total 1,190 100.000 % $0 $0 $0 $0 $0 (A) Alloc basis: Fixed amount per budgetSource: Accounting

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Natural Resources Protection (Utility Services)
Departmental Cost
Allocation Summary
Detail page 226
Schedule 22.005
2025
Total Program Support
FD601 Water Fund ($449) ($449)FD602 Sewer Fund ($673) ($673)Subtotal ($1,122) ($1,122)Direct Billed $1,122 $1,122 Total

Page 273 of 630 ends

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
Prepared by:

SCHEDULE 23.01

ENGINEERING DEVELOPMENT REVIEW
(Utility Services)

NATURE AND EXTENT OF SERVICE
The Engineering Development Review division oversees design and construction of various public works projects built by private developers for City ownership. These projects typically include additions to the City’s water, wastewater, and recycled water systems. Since 2002, this program has been responsible for the review of the design of private development projects for compliance with the City’s General Plan, Municipal Code, and applicable local and state regulations governing utilities infrastructure.

This division works closely with certified operators within the Utilities Department to ensure constructed systems meet operational maintenance standards. A portion of shared costs such as administrative oversight and staff support are accounted for through the Cost Allocation Plan.

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

Page 274 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Eng Dev Review (Utility Services)
Costs to be allocated
Detail page 228
Schedule 23.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: Allocated additions: 1015001 - Public Works Administration $35,397 $2,447 $37,844 Total allocated additions: $35,397 $2,447 $37,844 $37,844 Total to be allocated $35,397 $2,447 $37,844

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Eng Dev Review (Utility Services)
Schedule of costs to be
allocated by function
Detail page 229
Schedule 23.003
2025
Total General & Admin Development Review Services Utility Services Other Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSERVICES & SUPPLIESAdditions: 1stOther $35,397 $35,397 Functional Cost $35,397 $35,397 Allocable Costs $35,397 $35,397 Unallocated ($35,397) ($35,397)1st AllocationAdditions: 2ndOther $2,447 $2,447 Functional Cost $2,447 $2,447 Allocable Costs $2,447 $2,447 Unallocated ($2,447) ($2,447)2nd AllocationTotal allocated

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Eng Dev Review (Utility Services)
Detail allocation of
Utility Services
Detail page 230
Schedule 23.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 50 50.000 % ($131,166) ($131,166) ($131,166)FD602 Sewer Fund 50 50.000 % ($131,166) ($131,166) ($131,166)Subtotal 100 100.000 % ($262,332) ($262,332) ($262,332)Direct Billed $262,332 $262,332 $262,332 Total 100 100.000 % $0 $0 $0 $0 $0 (A) Alloc basis: Time Spent by Utilities on Behalf of Engineering Development ReviewSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Eng Dev Review (Utility Services)
Departmental Cost
Allocation Summary
Detail page 231
Schedule 23.005
2025
Total Utility Services
FD601 Water Fund ($131,166) ($131,166)FD602 Sewer Fund ($131,166) ($131,166)Subtotal ($262,332) ($262,332)Direct Billed $262,332 $262,332 Total

Page 278 of 630 ends

City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2025
Prepared by:

SCHEDULE 24.01

SOLID WASTE AND RECYCLING
(Utility Services)

NATURE AND EXTENT OF SERVICE
The Solid Waste and Recycling division oversees the safe collection, recycling, and disposal of unwanted materials generated within City limits and oversees the City’s compliance efforts with Federal, State, and local laws and regulations. Although the division falls under the City’s Utilities Department, it is funded by the City’s General Fund and AB 939 grant funding. Therefore, expenses for the supervision/support and maintenance of the building Solid Waste and Recycling staff work in are being accounted for through the Cost Allocation Plan. Support was developed as follows:

Supervision and Financial Support – These costs are for the supervision provided by the Utilities Director and the support services the Utilities Financial Analyst provide who are funded by the Water Fund, Sewer Fund, and Whale Rock Fund. Costs attributed to the Solid Waste and Recycling division are based on the percentage of total operating expenditures for the division compared to the total operating expenditures of the Water Fund, Sewer Fund, and Whale Rock Fund.

Building Maintenance – These costs are the share of Utility Fund Facilities Maintenance charges based on the number of full time equivalent (FTE) employees the division has within the 879 Morro Street facility.

Costs are allocated based on the following:
 Utility Service – These costs are for services provided by staff funded in the Utility Enterprise Funds. The amounts shown represent credits that are provided to these enterprise funds (water and sewer) in order to reflect the services provided back to Solid Waste and Recycling.

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Solid Waste Recycling (Utilities Services)
Costs to be allocated
Detail page 233
Schedule 24.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:Total to be allocated

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Solid Waste Recycling (Utilities Services)
Schedule of costs to be
allocated by function
Detail page 234
Schedule 24.003
2025
Total General & Admin Solid Waste Recycling Utility Services Other Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSERVICES & SUPPLIESFunctional CostAllocable Costs1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocated

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Solid Waste Recycling (Utilities Services)
Detail allocation of
Utility Services
Detail page 235
Schedule 24.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 45 45.000 % ($4,810) ($4,810) ($4,810)FD602 Sewer Fund 48 48.000 % ($5,131) ($5,131) ($5,131)FD705 Whale Rock Fund 7 7.000 % ($748) ($748) ($748)Subtotal 100 100.000 % ($10,689) ($10,689) ($10,689)Direct Billed $10,689 $10,689 $10,689 Total 100 100.000 % $0 $0 $0 $0 $0 (A) Alloc basis: Fixed amount per budgetSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Solid Waste Recycling (Utilities Services)
Departmental Cost
Allocation Summary
Detail page 236
Schedule 24.005
2025
Total Utility Services
FD601 Water Fund ($4,810) ($4,810)FD602 Sewer Fund ($5,131) ($5,131)FD705 Whale Rock Fund ($748) ($748)Subtotal ($10,689) ($10,689)Direct Billed $10,689 $10,689 Total

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CITY OF SAN LUIS OBISPO, CA
2 CFR PART 200

COST ALLOCATION PLAN
Fiscal Year 2025
Prepared December 19, 2025
1870 Divot Road
Carson City, NV 89701
775-883-3182
www.costplans.com
email: [email protected]

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City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
Prepared by:

COST ALLOCATION METHODOLOGY

INTRODUCTION
The cost allocation plan was prepared in accordance with the 2CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. A consistent approach has been followed in the treatment of direct or indirect costs; in no case have costs charged as direct costs to programs been included as indirect costs. Actual expenditure information was obtained from the financial statements for the year ended June 30, 2025. Statistics used to allocate costs were taken from FY2025 data by performing one hundred percent counts, or in some cases, conducting a representative sample period count.

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

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

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

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

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

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

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City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
Prepared by:

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

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

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

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

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

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

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

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

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

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City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
Prepared by:

FORMAT (Continued)

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

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

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

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

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This Page Intentionally Left Blank

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CERTIFICATE OF COST ALLOCATION PLAN
This is to certify that I have reviewed the cost allocation plan submitted herewith and to the best of my knowledge and belief:
(1) All costs included in this proposal to establish cost allocations or billings for Fiscal Year 2025 (July 1, 2024 through June 30, 2025) are allowable in accordance with the requirements of 2 CFR 200 and the Federal award(s) to which they apply. Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan. (2) All costs included in this proposal are properly allocable to Federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the awards to which they are allocated in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently.

I declare that the foregoing is true and correct.

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

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Table of Contents
Schedule TOC.001
2025
Schedule Page
Summary ReportsAllocated Costs by Department A 1Summary of Allocated Costs C 10Detail of Allocated Costs D 13Summary of Allocation Basis E 22Building ChargeNarrative 1.01Costs to be Allocated 1.02 26Costs by Function 1.03 27Detail Allocation - City Hall 1.04 28Detail Allocation - 919 Palm 1.05 29Detail Allocation - Corporation Yard 1.06 30Allocation Summary 1.07 31City AdministrationNarrative 2.01Costs to be Allocated 2.02 33Costs by Function 2.03 34Detail Allocation - Citywide Administration 2.04 35Detail Allocation - Netwok Services & Info Services 2.05 37Detail Allocation - Economic Development 2.06 38Detail Allocation - Natural Resource Planning 2.07 39Detail Allocation - Office of Diversity, Equity and Inclusion 2.08 40Allocation Summary 2.09 41Community Services GroupNarrative 3.01Costs to be Allocated 3.02 44Costs by Function 3.03 45Detail Allocation - Project Supervision 3.04 46Allocation Summary 3.05 47Finance Non DepartmentalNarrative 4.01Costs to be Allocated 4.02 49Costs by Function 4.03 50Detail Allocation - Non Departmental 4.04 51Allocation Summary 4.05 53City AttorneyNarrative 5.01Costs to be Allocated 5.02 56Costs by Function 5.03 57

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Table of Contents
Schedule TOC.002
2025
Schedule Page
Detail Allocation - General City Attorney 5.04 58Detail Allocation - Direct Departmental Expenses 5.05 60Allocation Summary 5.06 61City ClerkNarrative 6.01Costs to be Allocated 6.02 64Costs by Function 6.03 65Detail Allocation - City Clerk Services 6.04 66Detail Allocation - Public Counter/Main City Phone 6.05 67Allocation Summary 6.06 69Finance Narrative 7.01Costs to be Allocated 7.02 72Costs by Function 7.03 73Detail Allocation - Accounts Payable 7.04 74Detail Allocation - Payroll 7.05 77Detail Allocation - Purchasing 7.06 79Detail Allocation - General Finance 7.07 81Detail Allocation - Cashier 7.08 83Detail Allocation - Budget 7.09 84Allocation Summary 7.10 86Network ServicesNarrative 8.01Costs to be Allocated 8.02 90Costs by Function 8.03 91Detail Allocation - Network Services & Desktop Support 8.04 93Detail Allocation - Enterprise Apps 8.05 95Detail Allocation - MDC Support 8.06 97Detail Allocation - Tablet Support 8.07 98Detail Allocation - Server Support 8.08 100Detail Allocation - Network Support 8.09 102Detail Allocation - Radios 8.10 104Detail Allocation - Telemetry 8.11 105Detail Allocation - Cellular Data Services 8.12 106Detail Allocation - Telephones 8.13 108Detail Allocation - Cuesta 8.14 110Detail Allocation - South Hills 8.15 111Detail Allocation - Tassajara 8.16 112Detail Allocation - Direct Dept Exp 8.17 113Allocation Summary 8.18 114Information ServicesNarrative 9.01Costs to be Allocated 9.02 119

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Table of Contents
Schedule TOC.003
2025
Schedule Page
Costs by Function 9.03 120Detail Allocation - Information Services 9.04 121Detail Allocation - Enterprise Apps 9.05 122Allocation Summary 9.06 124Finance Support ServicesNarrative 10.01Costs to be Allocated 10.02 127Costs by Function 10.03 128Detail Allocation - General Support Services 10.04 129Detail Allocation - Direct 10.05 131Allocation Summary 10.06 132Human ResourcesNarrative 11.01Costs to be Allocated 11.02 135Costs by Function 11.03 136Detail Allocation - Human Resources 11.04 137Detail Allocation - Other Direct Exp 11.05 139Detail Allocation - Tiution Reimbursement 11.06 140Allocation Summary 11.07 141Wellness ProgramNarrative 12.01Costs to be Allocated 12.02 144Costs by Function 12.03 145Detail Allocation - Wellness Program 12.04 146Detail Allocation - Preventative Mental Health 12.05 148Allocation Summary 12.06 149Public Works AdministrationNarrative 13.01Costs to be Allocated 13.02 152Costs by Function 13.03 153Detail Allocation - Deputy Director/City Engineer 13.04 154Detail Allocation - Director 13.05 155Detail Allocation - Enterprise Funds 13.06 156Allocation Summary 13.07 157Facilities MaintenanceNarrative 14.01Costs to be Allocated 14.02 159Costs by Function 14.03 160Detail Allocation - Water/Sewer/Janitorial - City Hall 14.04 161Detail Allocation - Water/Sewer/Janitorial - 919 Palm Street 14.05 162Detail Allocation - Water/Sewer - Corp Yard 14.06 163

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Table of Contents
Schedule TOC.004
2025
Schedule Page
Detail Allocation - Janitorial - Corp Yard 14.07 164Detail Allocation - Electric/Gas/Trash 14.08 165Detail Allocation - Janitorial - Direct 14.09 167Detail Allocation - Water/Sewer Direct 14.10 168Detail Allocation - Building Maintenance 14.11 169Allocation Summary 14.12 171FleetNarrative 15.01Costs to be Allocated 15.02 174Costs by Function 15.03 175Detail Allocation - Fleet 15.04 176Detail Allocation - Fuel 15.05 177Allocation Summary 15.06 178CIP Project EngineeringNarrative 16.01Costs to be Allocated 16.02 180Costs by Function 16.03 181Detail Allocation - Project Engineering 16.04 182Allocation Summary 16.05 183Transportation/Plan EngineeringNarrative 17.01Costs to be Allocated 17.02 185Costs by Function 17.03 186Detail Allocation - Parking 17.04 187Detail Allocation - Development Review 17.05 188Detail Allocation - Long Range Plan 17.06 189Allocation Summary 17.07 190Active Transportation Narrative 18.01Costs to be Allocated 18.02 192Costs by Function 18.03 193Detail Allocation - Projects 18.04 194Allocation Summary 18.05 195Insurance ISF FundNarrative 19.01Costs to be Allocated 19.02 197Costs by Function 19.03 198Detail Allocation - Risk Management 19.04 199Detail Allocation - WComp Premiums - PS 19.05 201Detail Allocation - WC Premiums 19.06 202Detail Allocation - Liability Premiums - Direct 19.07 204

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Table of Contents
Schedule TOC.005
2025
Schedule Page
Detail Allocation - Liability Premium 19.08 205Allocation Summary 19.09 207Natural Resources Protection (Utility Services)Narrative 20.01Costs to be Allocated 20.02 210Costs by Function 20.03 211Detail Allocation - Program Support 20.04 212Allocation Summary 20.05 213Eng Dev Review (Utility Services)Narrative 21.01Costs to be Allocated 21.02 215Costs by Function 21.03 216Detail Allocation - Utility Services 21.04 217Allocation Summary 21.05 218Solid Waste Recycling (Utilities Services)Narrative 22.01Costs to be Allocated 22.02 220Costs by Function 22.03 221Detail Allocation - Utility Services 22.04 222Allocation Summary 22.05 223

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 1
Schedule A.001
2025
Central Service Departments City Council Cultural
Activities
Econ Dev Nat Res
Protection
Tour/Bid Promo Comm
Promotion
Office of DEI Comm Dev
Admin
Commissions &
Comm
Building Charge $8,141 $358 $325 $2,473 $696 $14,647 City Administration $3,162 $4,793 $99,695 $80,430 $4,723 $96,376 $13,054 $137 Community Services Group $149,594 Finance Non Departmental $202 $2,504 $4,170 $2,685 $2,250 $2,728 $1,302 $24 City Attorney $3,175 $4,813 $10,992 $16,825 $4,743 $7,660 $20,969 $137 City Clerk $708 $213 $567 $29 $283 $102,894 $21 Finance $11,077 $7,772 $19,548 $25,711 $8,695 $14,495 $22,203 $455 Network Services $37,771 $11,286 $24,348 $6,609 $1,018 $11,088 $46,187 $2,693 Information Services $6,459 $1,937 $5,167 $258 $2,583 $346,271 $194 Finance Support Services $265 $402 $920 $1,408 $397 $641 $1,096 $11 Human Resources $23,713 $7,114 $18,970 $949 $9,486 $33,452 $712 Wellness Program $139 $42 $112 $6 $55 $139 $5 Public Works AdministrationFacilities Maintenance $33,715 $1,484 $1,348 $10,240 $2,884 $42,674 Fleet $5,666 CIP Project EngineeringTransportation/Plan EngineeringActive Transportation Insurance ISF Fund $6,705 $33,387 $56,801 $38,998 $30,152 $37,978 $21,376 $445 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Solid Waste Recycling (Utilities Services)Subtotal $135,232 $55,513 $214,391 $233,600 $6,609 $53,220 $186,953 $815,858 $4,834 Proposed Costs $135,232 $55,513 $214,391 $233,600 $6,609 $53,220 $186,953 $815,858 $4,834

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 2
Schedule A.002
2025
Central Service Departments Planning Engineering Dev Services Building & Safety
Housing
Pol/Homeless
Park Maint Swim Center
Maint
Urban Forest
Svc
Street Maint
Building Charge $6,168 $3,522 $9,793 $3,711 $571 $4,281 City Administration $25,484 $12,085 $38,797 $16,144 $54,795 $8,943 $3,081 $32,738 Community Services GroupFinance Non Departmental $1,902 $199 $3,915 $3,549 $15,848 $3,633 $179 $6,366 City Attorney $25,594 $12,136 $73,028 $16,214 $55,031 $8,982 $3,095 $32,878 City Clerk $1,416 $849 $2,407 $708 $2,124 $141 $283 $1,982 Finance $38,911 $18,770 $23 $63,915 $26,505 $100,038 $17,149 $6,643 $62,398 Network Services $70,142 $47,096 $132,394 $27,713 $127,979 $11,884 $27,161 $101,496 Information Services $12,917 $7,750 $21,959 $6,459 $19,376 $1,292 $2,583 $18,084 Finance Support Services $2,141 $1,016 $3,260 $1,356 $4,604 $752 $259 $2,751 Human Resources $47,426 $28,523 $80,624 $23,713 $71,295 $4,743 $9,486 $66,397 Wellness Program $279 $167 $474 $139 $419 $28 $55 $390 Public Works Administration $272,753 $29,331 $217,776 $115,130 Facilities Maintenance $17,970 $10,261 $28,533 $16,439 $2,528 $18,967 Fleet $8,784 $29,651 $164,177 $1,299 $39,874 $295,704 CIP Project EngineeringTransportation/Plan Engineering $149,181 $126,948 Active Transportation $74,658 $42,650 Insurance ISF Fund $33,380 $7,462 $65,834 $51,320 $223,308 $49,231 $3,996 $96,098 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Solid Waste Recycling (Utilities Services)Subtotal $516,353 $276,784 $42,673 $554,584 $173,820 $1,131,897 $137,408 $317,570 $855,660 Proposed Costs $516,353 $276,784 $42,673 $554,584 $173,820 $1,131,897 $137,408 $317,570 $855,660

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 3
Schedule A.003
2025
Central Service Departments Traffic
Signals/Lights
Parking Admin Stormwater/Flo
od Control
Solid Waste
Rec
Rec Admin Rec Facilities Youth Services Community
Services
Ranger
Program
Building ChargeCity Administration $9,675 $15,286 $5,341 $13,151 $5,249 $20,926 $9,017 $11,854 Community Services Group $10,557 $106,113 Finance Non Departmental $3,106 $2,073 $476 $614 $513 $1,277 $975 $363 City Attorney $9,717 $15,352 $5,364 $17,939 $5,272 $21,016 $9,057 $11,905 City Clerk $283 $896 $32,401 $9,325 $141 $1,132 $567 $991 Finance $17,148 $26,332 $8,579 $20,529 $7,606 $33,656 $17,968 $24,018 Network Services $33,243 $38,972 $12,616 $29,274 $18,264 $66,029 $38,820 $50,674 Information Services $2,583 $45,530 $2,583 $26,368 $1,292 $10,334 $5,167 $9,042 Finance Support Services $813 $1,284 $449 $1,105 $441 $1,758 $758 $996 Human Resources $9,486 $30,021 $9,486 $31,915 $4,743 $37,941 $18,970 $33,198 Wellness Program $55 $177 $55 $112 $28 $223 $112 $196 Public Works Administration $49,030 $77,992 Facilities Maintenance $45,231 $392,150 Fleet $28,212 $30,935 $13,378 $81,708 CIP Project EngineeringTransportation/Plan EngineeringActive Transportation Insurance ISF Fund $43,014 $32,716 $7,953 $11,399 $7,649 $23,442 $16,211 $10,452 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Solid Waste Recycling (Utilities Services)Subtotal $206,365 $317,566 $95,860 $326,453 $443,348 $217,734 $117,622 $235,397 Proposed Costs $206,365 $317,566 $95,860 $326,453 $443,348 $217,734 $117,622 $235,397

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 4
Schedule A.004
2025
Central Service Departments Aquatics Golf Course Jack House Police Admin Patrol Investigations Police Support Svc
Neighborhood
Svcs
Traffic Safety
Building ChargeCity Administration $9,500 $11,117 $15 $33,358 $183,149 $49,025 $49,360 $4,095 $12,395 Community Services GroupFinance Non Departmental $448 $2,225 $8 $7,473 $1,040 $449 $1,688 $294 $175 City Attorney $9,541 $11,165 $15 $64,734 $183,938 $49,236 $49,572 $4,112 $12,448 City Clerk $141 $567 $27,267 $7,220 $1,840 $2,832 $141 $425 Finance $11,084 $21,033 $121 $60,058 $224,527 $59,823 $71,930 $5,565 $15,084 Network Services $23,323 $33,575 $125,525 $527,465 $115,780 $130,512 $21,563 $31,020 Information Services $1,292 $5,167 $115,448 $65,876 $16,792 $25,834 $1,292 $3,875 Finance Support Services $798 $934 $1 $2,803 $15,390 $4,119 $4,148 $344 $1,041 Human Resources $4,743 $18,970 $39,791 $243,203 $64,289 $94,852 $4,743 $14,227 Wellness Program $28 $112 $24,378 $1,423 $363 $559 $28 $84 Public Works AdministrationFacilities Maintenance $96,465 $44,673 $51,686 $51,686 $51,686 $103,371 $51,686 $51,686 Fleet $2,727 $34,866 $47,953 $298,126 $106,468 $13,527 $18,017 $45,459 CIP Project EngineeringTransportation/Plan EngineeringActive Transportation Insurance ISF Fund $6,767 $32,876 $105 $838,471 $54,770 $16,414 $38,539 $4,717 $4,739 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Solid Waste Recycling (Utilities Services)Subtotal $166,857 $172,607 $44,938 $1,438,945 $1,857,813 $536,284 $586,724 $116,597 $192,658 Proposed Costs $166,857 $172,607 $44,938 $1,438,945 $1,857,813 $536,284 $586,724 $116,597 $192,658

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 5
Schedule A.005
2025
Central Service Departments Fire Admin Emergency
Response
Hazard
Prevention
Training
Services
Recruit
Academy
Fire Apparatus Fire Station Fac
Sup
Moble Crisis
Unit
Emergency
Mgmt
Building ChargeCity Administration $19,456 $203,878 $14,460 $1,453 $659 $8,493 $557 $2,204 $1,331 Community Services GroupFinance Non Departmental $1,785 $2,210 $661 $759 $345 $1,933 $291 $665 $89 City Attorney $36,426 $204,757 $14,522 $1,459 $662 $8,529 $560 $2,213 $1,337 City Clerk $18,085 $6,653 $991 $283 $141 Finance $28,027 $239,333 $24,000 $5,074 $1,105 $18,085 $3,295 $3,941 $3,232 Network Services $118,030 $366,527 $69,257 $13,794 $17,431 Information Services $96,228 $60,709 $9,042 $2,583 $1,292 Finance Support Services $1,806 $17,131 $1,215 $122 $55 $714 $46 $186 $112 Human Resources $28,087 $224,233 $33,198 $9,486 $4,743 Wellness Program $24,292 $1,312 $196 $55 $28 Public Works AdministrationFacilities Maintenance $85,607 $75,676 $75,676 $75,676 FleetCIP Project EngineeringTransportation/Plan EngineeringActive Transportation Insurance ISF Fund $498,052 $67,145 $14,422 $10,122 $4,591 $27,375 $3,883 $8,875 $1,994 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Solid Waste Recycling (Utilities Services)Subtotal $955,881 $1,469,564 $257,640 $94,665 $7,417 $91,330 $8,632 $18,084 $31,730 Proposed Costs $955,881 $1,469,564 $257,640 $94,665 $7,417 $91,330 $8,632 $18,084 $31,730

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 6
Schedule A.006
2025
Central Service Departments FD201 Local
Sales Tax
FD202
Downtown Bid
FD206 Law
Enforc Grant
FD208 Tourism
Bid
FD209 CASP
Certify
FD212 SL
Ranch CFD
FD213 Avila
Ranch CFE
FD214 Avilia
Ranch DPA
FD215 Aff
Housing BEGIN
Building Charge $264 City Administration $2,491 $2,097 $28,930 $6 $2,437 $678 $537 Community Services GroupFinance Non Departmental $1,301 $270 $13,420 $3 $1,273 $354 $280City Attorney $2,502 $2,106 $29,054 $7 $2,447 $681 $540 City Clerk $184 Finance $29 $4,183 $2,209 $48,739 $174 $4,000 $1,457 $920 $19 Network Services $3,639 Information Services $1,679 Finance Support Services $209 $176 $2,431 $1 $204 $57 $45 Human Resources $6,165 Wellness Program $36 Public Works AdministrationFacilities Maintenance $1,093 FleetCIP Project EngineeringTransportation/Plan EngineeringActive Transportation Insurance ISF Fund $17,351 $3,588 $179,964 $47 $16,974 $4,722 $3,746 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Solid Waste Recycling (Utilities Services)Subtotal $29 $28,037 $10,446 $315,598 $238 $27,335 $7,949 $6,068 $19 Proposed Costs $29 $28,037 $10,446 $315,598 $238 $27,335 $7,949 $6,068 $19

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 7
Schedule A.007
2025
Central Service Departments FD217 Opioid
Settlement
FD401 Cap
Outlay
FD402 Fleet
Replace
FD403 IT
Replace
FD404 Major
Fac Rep
FD406 PS Equip
Replace
FD504 LOVR
Impact Fee
FD505
Affordable
Housing
FD507 Trans
Impact
Building ChargeCity Administration $764 $4,131 Community Services GroupFinance Non Departmental $399 $2,158 City Attorney $767 $4,148 City ClerkFinance $1,235 $10,429 $1,158 $1,109 $1,032 $6,972 $10 $19 $564Network ServicesInformation ServicesFinance Support Services $64 $347 Human ResourcesWellness ProgramPublic Works AdministrationFacilities MaintenanceFleetCIP Project Engineering $117,309 $136,645 $98,832 Transportation/Plan EngineeringActive Transportation Insurance ISF Fund $5,321 $28,771 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Solid Waste Recycling (Utilities Services)Subtotal $8,550 $127,738 $1,158 $1,109 $137,677 $46,527 $10 $19 $99,396 Proposed Costs $8,550 $127,738 $1,158 $1,109 $137,677 $46,527 $10 $19 $99,396

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 8
Schedule A.008
2025
Central Service Departments FD601 Water FD602 Sewer FD611 Parking FD621 Transit FD701 Genl Agency
FD705 Whale
Rock
FD711
Hazardous Mat
FD712 City/SLO
PEG
FD713 SLCUSD
PEG
Building Charge $2,141 $2,140 City Administration $113,003 $128,500 $51,686 $20,176 $9,985 $22,611 $1,320 Community Services Group $58,334 $61,734 $55,471 $10,557 $1,253 Finance Non Departmental $19,791 $27,422 $11,989 $7,587 $5,217 $7,064 $687 City Attorney $113,490 $129,055 $51,909 $20,264 $10,028 $22,708 $1,326 City Clerk $16,729 $16,821 $10,955 $20,784 $594 Finance $223,319 $253,451 $109,981 $36,867 $17,184 $38,094 $2,852 Network Services $263,543 $277,571 $137,535 $62,116 $61,904 Information Services $127,646 $128,486 $42,055 $9,222 $17,742 Finance Support Services $9,495 $10,797 $4,344 $1,695 $839 $1,900 $111 Human Resources $192,321 $172,250 $85,165 $11,619 $19,919 Wellness Program $996 $1,014 $433 $68 $117 Public Works Administration $8,805 $8,806 $135,785 $49,524 Facilities Maintenance $45,556 $45,556 $42,038 $1,001 Fleet $119,226 $215,978 $16,930 $31,195 CIP Project Engineering $163,947 $67,789 $376,488 $9,453 $430 Transportation/Plan Engineering $34,747 Active Transportation $10,670 $10,669 Insurance ISF Fund $292,467 $394,715 $172,277 $103,113 $69,552 $97,549 $9,162 Natural Resources Protection (Utility Services) ($449) ($673)Eng Dev Review (Utility Services) ($131,166) ($131,166)Solid Waste Recycling (Utilities Services) ($4,810) ($5,131) ($748)Subtotal $1,634,384 $1,805,115 $1,350,458 $374,715 $112,805 $322,332 $15,458 Proposed Costs $1,634,384 $1,805,115 $1,350,458 $374,715 $112,805 $322,332 $15,458

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 9
Schedule A.009
2025
Central Service Departments F715 Boysen
Rnch Cons
Esmt
FD726 Asset
Forfeiture
FD727 SWAT All Other Subtotal Direct Billed Unallocated Total Building Charge $25,260 $84,491 $84,491 City Administration $67 $184 $3 $1,579,047 $1,579,047 Community Services Group $453,613 $453,613 Finance Non Departmental $35 $100 $7 $182,748 $182,748 City Attorney $68 $184 $7 $1,438,411 $1,438,411 City Clerk $293,014 $266,107 $559,121 Finance $168 $292 $11 $132,550 $2,294,488 $255,807 $2,550,295 Network Services $157,714 $3,532,581 $3,532,581 Information Services $7,670 $1,296,118 $1,296,118 Finance Support Services $6 $16 $5 $112,590 $112,590 Human Resources $1,874,367 $1,874,367 Wellness Program $58,929 $58,929 Public Works Administration $964,932 $964,932 Facilities Maintenance $26,659 $1,601,901 $1,601,901 Fleet $37,287 $1,687,147 $1,687,147 CIP Project Engineering $13,321 $984,214 $257,197 $3,055,622 $4,297,033 Transportation/Plan Engineering $310,876 $847,375 $1,158,251 Active Transportation $138,647 $152,080 $290,727 Insurance ISF Fund $471 $1,274 $53 $3,944,281 $3,944,281 Natural Resources Protection (Utility Services) ($1,122) $1,122 $1,246,522 $1,246,522 Eng Dev Review (Utility Services) ($262,332) $262,332 $36,984 $36,984 Solid Waste Recycling (Utilities Services) ($10,689) $10,689 Subtotal $815 $2,050 $86 $400,461 $22,558,252 $531,340 $5,860,497 $28,950,089 Proposed Costs $815 $2,050 $86 $400,461 $22,558,252 $531,340 $5,860,497 $28,950,089

Page 305 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Summary of Allocated Costs
Summary page 10
Schedule C.001
2025
Departments Total Expenditures Cost Adjustments Total AllocatedBuilding Charge $161,093 City Administration $1,593,051 ($1,128)Community Services Group $554,787 Finance Non Departmental $227,523 City Attorney $1,652,744 ($101,445)City Clerk $778,365 Finance $2,686,591 Network Services $3,664,628 Information Services $1,402,583 Finance Support Services $123,019 Human Resources $2,047,242 ($16,459)Wellness Program $38,744 Public Works Administration $1,486,040 Facilities Maintenance $1,539,289 Fleet $1,470,536 CIP Project Engineering $2,819,887 $143,882 Transportation/Plan Engineering $880,829 ($99,930)Active Transportation $257,727 Insurance ISF Fund $4,393,969 Natural Resources Protection (Utility Services) $1,246,522 Eng Dev Review (Utility Services)Solid Waste Recycling (Utilities Services)City Council $135,232 Cultural Activities $55,513 Economic Development $214,391 Natural Resource Protection $233,600 Tourism and Bid Promotion $6,609 Community Promotion $53,220 Office of DEI $186,953 Community Development Admin $815,858 Commissions & Committees $4,834 Planning $516,353 Engineering $276,784 Development Services $42,673 Building and Safety $554,584 Housing Policy/Homelessness $173,820 Parks Maintenance $1,131,897 Swim Center Maintenance $137,408 Urban Forest Services $317,570 Streets Maintenance $855,660 Traffic Signals & Lighting $206,365 Parking AdminStormwater and Flood Control $317,566

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Summary of Allocated Costs
Summary page 11
Schedule C.002
2025
Departments Total Expenditures Cost Adjustments Total AllocatedSolid Waste Recycling $95,860 Recreation Administration $326,453 Recreation Facilities $443,348 Youth Services $217,734 Community Services $117,622 Ranger Program $235,397 Aquatics $166,857 Golf Course $172,607 Jack House $44,938 Police Administration $1,438,945 Patrol $1,857,813 Investigations $536,284 Police Support Services $586,724 Neighborhood Services $116,597 Traffic Safety $192,658 Fire Administration $955,881 Emergency Response $1,469,564 Hazard Prevention $257,640 Training Services $94,665 Recruit Academy $7,417 Fire Apparatus Service $91,330 Fire Station $8,632 Mobile Crisis Unit $18,084 Emergency Management $31,730 FD201 Local Sales Tax Fund $29 FD202 Downtown Bid Fund $28,037 FD206 Law Enforcement Grant Fund $10,446 FD208 Tourism Bid Fund $315,598 FD209 SB1186 CASP Certify Fund $238 FD212 San Luis Ranch CFD $27,335 FD213 Avila Ranch CFE $7,949 FD214 Avilia Ranch DPA Fund $6,068 FD215 Affordable Housing BEGIN Loan Fund $19 FD217 Opioid Settlement Fund $8,550 FD401 Capital Outlay Engineering $127,738 FD402 Fleet Replace $1,158 FD403 Info Tech Replacement Fund $1,109 FD404 Major Facility Replacement Fund $137,677 FD406 Public Safety Equip Replacement Fund $46,527 FD504 LOVR Impact Fee Fund $10 FD505 Affordable Housing Fund $19 FD507 Transportation Impact Fee Fund $99,396 FD601 Water Fund $1,634,384 FD602 Sewer Fund $1,805,115

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Summary of Allocated Costs
Summary page 12
Schedule C.003
2025
Departments Total Expenditures Cost Adjustments Total AllocatedFD611 Parking Fund $1,350,458 FD621Transit Fund $374,715 FD701 General Agency Fund $112,805 FD705 Whale Rock Fund $322,332 FD711 Hazardous Mat Task Force Fund $15,458 FD712 City Of SLO PEG FundFD713 SLCUSD PEG FundFD715 Boysen Ranch Conserv Easemt Fund $815 FD726 Asset Forfeiture Pending $2,050 FD727 SWAT Task Force $86 All Other $400,461 Unallocated $5,860,497 Direct Billed $531,340 Total $28,864,076 $86,013 $28,950,089

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 13
Schedule D.001
2025
Departments Building Charge City Admin Comm Svc
Group
Fin NonDepart City Attorney City Clerk Finance Network
Services
Info Services
Schedule: 1.007 2.009 3.005 4.005 5.006 6.006 7.010 8.018 9.006Building Charge ($161,093) $0 $0 $0 $0 $0 $0 $0 $0 City Administration $3,052 ($1,979,151) $0 $1,133 $18,927 $149,630 $28,887 $43,918 $56,201 Community Services Group $1,632 $7,456 ($620,653) $284 $6,592 $308 $9,334 $15,115 $3,027 Finance Non Departmental $0 $3,058 $0 ($249,876) $2,703 $0 $3,640 $0 $0 City Attorney $3,693 $22,213 $0 $2,116 ($1,785,034) $22,457 $29,351 $38,907 $19,838 City Clerk $2,948 $10,461 $0 $1,540 $10,506 ($915,803) $17,132 $33,540 $5,448 Finance $11,509 $36,107 $0 $4,058 $36,263 $46,059 ($3,087,280) $63,647 $19,371 Network Services $5,610 $74,424 $0 $14,866 $49,463 $1,210 $82,488 ($4,223,620) $49,366 Information Services $1,790 $44,022 $0 $491 $18,931 $1,227 $29,372 $76,015 ($1,634,527)Finance Support Services $0 $1,653 $0 $864 $1,661 $0 $3,666 $0 $0 Human Resources $0 $27,514 $0 $3,893 $27,633 $59,809 $49,103 $65,101 $12,917 Wellness Program $0 $521 $0 $272 $523 $0 $920 $0 $0 Public Works Administration $19,028 $19,972 $167,040 $290 $20,058 $71,203 $30,472 $90,935 $128,652 Facilities Maintenance $4,790 $20,688 $0 $5,997 $20,777 $708 $44,708 $49,161 $6,459 Fleet $476 $19,763 $0 $6,473 $19,849 $637 $42,064 $35,135 $5,812CIP Project Engineering $21,644 $37,898 $0 $852 $38,062 $2,548 $58,740 $129,583 $23,251 Transportation/Plan Engineering $430 $11,838 $0 $718 $11,889 $708 $18,340 $40,688 $6,459 Active Transportation $0 $3,463 $0 $115 $3,479 $178 $4,756 $9,294 $1,608 Insurance ISF Fund $0 $59,053 $0 $23,166 $59,307 $0 $84,012 $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 $0 $0 $0 $0 Solid Waste Recycling (Utilities Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 City Council $8,141 $3,162 $0 $202 $3,175 $708 $11,077 $37,771 $6,459 Cultural Activities $358 $4,793 $0 $2,504 $4,813 $0 $7,772 $0 $0Economic Development $325 $99,695 $0 $4,170 $10,992 $213 $19,548 $11,286 $1,937 Natural Resource Protection $2,473 $80,430 $0 $2,685 $16,825 $567 $25,711 $24,348 $5,167 Tourism and Bid Promotion $0 $0 $0 $0 $0 $0 $0 $6,609 $0 Community Promotion $0 $4,723 $0 $2,250 $4,743 $29 $8,695 $1,018 $258 Office of DEI $696 $96,376 $0 $2,728 $7,660 $283 $14,495 $11,088 $2,583 Community Development Admin $14,647 $13,054 $149,594 $1,302 $20,969 $102,894 $22,203 $46,187 $346,271 Commissions & Committees $0 $137 $0 $24 $137 $21 $455 $2,693 $194 Planning $6,168 $25,484 $0 $1,902 $25,594 $1,416 $38,911 $70,142 $12,917 Engineering $3,522 $12,085 $0 $199 $12,136 $849 $18,770 $47,096 $7,750 Development Services $0 $0 $0 $0 $0 $0 $23 $0 $0 Building and Safety $9,793 $38,797 $0 $3,915 $73,028 $2,407 $63,915 $132,394 $21,959 Housing Policy/Homelessness $0 $16,144 $0 $3,549 $16,214 $708 $26,505 $27,713 $6,459 Parks Maintenance $3,711 $54,795 $0 $15,848 $55,031 $2,124 $100,038 $127,979 $19,376 Swim Center Maintenance $0 $8,943 $0 $3,633 $8,982 $141 $17,149 $11,884 $1,292 Urban Forest Services $571 $3,081 $0 $179 $3,095 $283 $6,643 $27,161 $2,583 Streets Maintenance $4,281 $32,738 $0 $6,366 $32,878 $1,982 $62,398 $101,496 $18,084

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 14
Schedule D.002
2025
Departments Fin Support Svc Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng Trans
Engineering
Active
Transportation
Schedule: 10.006 11.007 12.006 13.007 14.012 15.006 16.005 17.007 18.005Building Charge $0 $0 $0 $0 $0 $0 $0 $0 $0 City Administration $1,628 $46,696 $124 $0 $11,528 $3,651 $0 $0 $0 Community Services Group $567 $11,060 $44 $0 $4,371 $0 $0 $0 $0 Finance Non Departmental $232 $0 $0 $0 $0 $0 $0 $0 $0 City Attorney $1,689 $45,839 $124 $0 $13,948 $0 $0 $0 $0 City Clerk $795 $19,907 $80 $0 $11,134 $0 $0 $0 $0 Finance $2,745 $70,781 $283 $0 $43,466 $0 $0 $0 $0 Network Services $3,744 $37,824 $151 $0 $21,187 $15,204 $0 $0 $0Information Services $1,433 $38,355 $153 $0 $6,759 $0 $0 $0 $0 Finance Support Services ($142,290) $0 $0 $0 $0 $0 $0 $0 $0 Human Resources $2,312 ($2,381,042) $177 $0 $42,354 $0 $0 $0 $0 Wellness Program $44 $0 ($61,233) $0 $16,610 $0 $0 $0 $0 Public Works Administration $1,678 $63,544 $223 ($2,167,636) $50,954 $7,338 $0 $0 $0 Facilities Maintenance $1,739 $24,002 $139 $63,435 ($1,891,632) $26,437 $0 $0 $0 Fleet $1,661 $21,341 $126 $53,972 $2,108 ($1,769,155) $0 $0 $0 CIP Project Engineering $3,184 $96,287 $502 $808,426 $63,061 $23,633 ($4,297,033) $0 $0 Transportation/Plan Engineering $995 $23,789 $139 $239,887 $2,251 $5,745 $0 ($1,158,251) $0 Active Transportation $291 $7,250 $39 $0 $0 $0 $0 $0 ($290,727)Insurance ISF Fund $4,963 $0 $0 $0 $0 $0 $0 $0 $0 Natural Resources Protection (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 Eng Dev Review (Utility Services) $0 $0 $0 $36,984 $0 $0 $0 $0 $0 Solid Waste Recycling (Utilities Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 City Council $265 $23,713 $139 $0 $33,715 $0 $0 $0 $0 Cultural Activities $402 $0 $0 $0 $1,484 $0 $0 $0 $0 Economic Development $920 $7,114 $42 $0 $1,348 $0 $0 $0 $0 Natural Resource Protection $1,408 $18,970 $112 $0 $10,240 $5,666 $0 $0 $0 Tourism and Bid Promotion $0 $0 $0 $0 $0 $0 $0 $0 $0 Community Promotion $397 $949 $6 $0 $0 $0 $0 $0 $0 Office of DEI $641 $9,486 $55 $0 $2,884 $0 $0 $0 $0 Community Development Admin $1,096 $33,452 $139 $0 $42,674 $0 $0 $0 $0 Commissions & Committees $11 $712 $5 $0 $0 $0 $0 $0 $0 Planning $2,141 $47,426 $279 $0 $17,970 $8,784 $0 $149,181 $74,658 Engineering $1,016 $28,523 $167 $0 $10,261 $0 $0 $126,948 $0 Development Services $0 $0 $0 $0 $0 $0 $0 $0 $42,650 Building and Safety $3,260 $80,624 $474 $0 $28,533 $29,651 $0 $0 $0 Housing Policy/Homelessness $1,356 $23,713 $139 $0 $0 $0 $0 $0 $0 Parks Maintenance $4,604 $71,295 $419 $272,753 $16,439 $164,177 $0 $0 $0 Swim Center Maintenance $752 $4,743 $28 $29,331 $0 $1,299 $0 $0 $0 Urban Forest Services $259 $9,486 $55 $217,776 $2,528 $39,874 $0 $0 $0 Streets Maintenance $2,751 $66,397 $390 $115,130 $18,967 $295,704 $0 $0 $0

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 15
Schedule D.003
2025
Departments FD 802
Insurance ISF
Fund
Natural
Resources
Protection
(Utility
Services)
Eng Dev Review
(Utility)
Solid Wste Rec
(Utilities)
Total Plan
Allocated
Schedule: 19.009 20.005 21.005 22.005Building Charge $0 $0 $0 $0 $0 City Administration $21,853 $0 $0 $0 $0 Community Services Group $6,076 $0 $0 $0 $0 Finance Non Departmental $12,720 $0 $0 $0 $0 City Attorney $33,560 $0 $0 $0 $0 City Clerk $23,947 $0 $0 $0 $0 Finance $66,400 $0 $0 $0 $0 Network Services $203,455 $0 $0 $0 $0 Information Services $13,396 $0 $0 $0 $0 Finance Support Services $11,427 $0 $0 $0 $0 Human Resources $59,446 $0 $0 $0 $0 Wellness Program $3,599 $0 $0 $0 $0 Public Works Administration $10,209 $0 $0 $0 $0 Facilities Maintenance $83,303 $0 $0 $0 $0 Fleet $89,202 $0 $0 $0 $0 CIP Project Engineering $25,593 $0 $0 $0 $0 Transportation/Plan Engineering $13,476 $0 $0 $0 $0 Active Transportation $2,527 $0 $0 $0 $0 Insurance ISF Fund ($4,624,470) $0 $0 $0 $0 Natural Resources Protection (Utility Services) $0 ($1,246,522) $0 $0 $0 Eng Dev Review (Utility Services) $0 $0 ($36,984) $0 $0 Solid Waste Recycling (Utilities Services) $0 $0 $0 $0 $0 City Council $6,705 $0 $0 $0 $135,232 Cultural Activities $33,387 $0 $0 $0 $55,513 Economic Development $56,801 $0 $0 $0 $214,391 Natural Resource Protection $38,998 $0 $0 $0 $233,600 Tourism and Bid Promotion $0 $0 $0 $0 $6,609 Community Promotion $30,152 $0 $0 $0 $53,220 Office of DEI $37,978 $0 $0 $0 $186,953 Community Development Admin $21,376 $0 $0 $0 $815,858 Commissions & Committees $445 $0 $0 $0 $4,834 Planning $33,380 $0 $0 $0 $516,353 Engineering $7,462 $0 $0 $0 $276,784 Development Services $0 $0 $0 $0 $42,673 Building and Safety $65,834 $0 $0 $0 $554,584 Housing Policy/Homelessness $51,320 $0 $0 $0 $173,820 Parks Maintenance $223,308 $0 $0 $0 $1,131,897 Swim Center Maintenance $49,231 $0 $0 $0 $137,408 Urban Forest Services $3,996 $0 $0 $0 $317,570 Streets Maintenance $96,098 $0 $0 $0 $855,660

Page 311 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 16
Schedule D.004
2025
Departments Building Charge City Admin Comm Svc
Group
Fin NonDepart City Attorney City Clerk Finance Network
Services
Info Services
Traffic Signals & Lighting $0 $9,675 $0 $3,106 $9,717 $283 $17,148 $33,243 $2,583 Parking Admin $0 $0 $0 $0 $0 $0 $0 $0 $0 Stormwater and Flood Control $0 $15,286 $0 $2,073 $15,352 $896 $26,332 $38,972 $45,530 Solid Waste Recycling $0 $5,341 $10,557 $476 $5,364 $32,401 $8,579 $12,616 $2,583 Recreation Administration $0 $13,151 $106,113 $614 $17,939 $9,325 $20,529 $29,274 $26,368 Recreation Facilities $0 $5,249 $0 $513 $5,272 $141 $7,606 $18,264 $1,292 Youth Services $0 $20,926 $0 $1,277 $21,016 $1,132 $33,656 $66,029 $10,334 Community Services $0 $9,017 $0 $975 $9,057 $567 $17,968 $38,820 $5,167 Ranger Program $0 $11,854 $0 $363 $11,905 $991 $24,018 $50,674 $9,042 Aquatics $0 $9,500 $0 $448 $9,541 $141 $11,084 $23,323 $1,292 Golf Course $0 $11,117 $0 $2,225 $11,165 $567 $21,033 $33,575 $5,167 Jack House $0 $15 $0 $8 $15 $0 $121 $0 $0 Police Administration $0 $33,358 $0 $7,473 $64,734 $27,267 $60,058 $125,525 $115,448 Patrol $0 $183,149 $0 $1,040 $183,938 $7,220 $224,527 $527,465 $65,876 Investigations $0 $49,025 $0 $449 $49,236 $1,840 $59,823 $115,780 $16,792 Police Support Services $0 $49,360 $0 $1,688 $49,572 $2,832 $71,930 $130,512 $25,834 Neighborhood Services $0 $4,095 $0 $294 $4,112 $141 $5,565 $21,563 $1,292 Traffic Safety $0 $12,395 $0 $175 $12,448 $425 $15,084 $31,020 $3,875 Fire Administration $0 $19,456 $0 $1,785 $36,426 $18,085 $28,027 $118,030 $96,228 Emergency Response $0 $203,878 $0 $2,210 $204,757 $6,653 $239,333 $366,527 $60,709 Hazard Prevention $0 $14,460 $0 $661 $14,522 $991 $24,000 $69,257 $9,042 Training Services $0 $1,453 $0 $759 $1,459 $0 $5,074 $0 $0 Recruit Academy $0 $659 $0 $345 $662 $0 $1,105 $0 $0 Fire Apparatus Service $0 $8,493 $0 $1,933 $8,529 $283 $18,085 $13,794 $2,583 Fire Station $0 $557 $0 $291 $560 $0 $3,295 $0 $0 Mobile Crisis Unit $0 $2,204 $0 $665 $2,213 $0 $3,941 $0 $0 Emergency Management $0 $1,331 $0 $89 $1,337 $141 $3,232 $17,431 $1,292 FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $29 $0 $0 FD202 Downtown Bid Fund $0 $2,491 $0 $1,301 $2,502 $0 $4,183 $0 $0 FD206 Law Enforcement Grant Fund $0 $2,097 $0 $270 $2,106 $0 $2,209 $0 $0 FD208 Tourism Bid Fund $264 $28,930 $0 $13,420 $29,054 $184 $48,739 $3,639 $1,679 FD209 SB1186 CASP Certify Fund $0 $6 $0 $3 $7 $0 $174 $0 $0 FD212 San Luis Ranch CFD $0 $2,437 $0 $1,273 $2,447 $0 $4,000 $0 $0 FD213 Avila Ranch CFE $0 $678 $0 $354 $681 $0 $1,457 $0 $0 FD214 Avilia Ranch DPA Fund $0 $537 $0 $280 $540 $0 $920 $0 $0 FD215 Affordable Housing BEGIN Loan Fund $0 $0 $0 $0 $0 $0 $19 $0 $0 FD217 Opioid Settlement Fund $0 $764 $0 $399 $767 $0 $1,235 $0 $0 FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $10,429 $0 $0FD402 Fleet Replace $0 $0 $0 $0 $0 $0 $1,158 $0 $0 FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $0 $1,109 $0 $0 FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $0 $1,032 $0 $0 FD406 Public Safety Equip Replacement Fund $0 $4,131 $0 $2,158 $4,148 $0 $6,972 $0 $0

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 17
Schedule D.005
2025
Departments Fin Support Svc Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng Trans
Engineering
Active
Transportation
Traffic Signals & Lighting $813 $9,486 $55 $49,030 $0 $28,212 $0 $0 $0 Parking Admin $0 $0 $0 $0 $0 $0 $0 $0 $0 Stormwater and Flood Control $1,284 $30,021 $177 $77,992 $0 $30,935 $0 $0 $0 Solid Waste Recycling $449 $9,486 $55 $0 $0 $0 $0 $0 $0 Recreation Administration $1,105 $31,915 $112 $0 $45,231 $13,378 $0 $0 $0 Recreation Facilities $441 $4,743 $28 $0 $392,150 $0 $0 $0 $0 Youth Services $1,758 $37,941 $223 $0 $0 $0 $0 $0 $0 Community Services $758 $18,970 $112 $0 $0 $0 $0 $0 $0 Ranger Program $996 $33,198 $196 $0 $0 $81,708 $0 $0 $0 Aquatics $798 $4,743 $28 $0 $96,465 $2,727 $0 $0 $0 Golf Course $934 $18,970 $112 $0 $0 $34,866 $0 $0 $0 Jack House $1 $0 $0 $0 $44,673 $0 $0 $0 $0 Police Administration $2,803 $39,791 $24,378 $0 $51,686 $47,953 $0 $0 $0 Patrol $15,390 $243,203 $1,423 $0 $51,686 $298,126 $0 $0 $0 Investigations $4,119 $64,289 $363 $0 $51,686 $106,468 $0 $0 $0 Police Support Services $4,148 $94,852 $559 $0 $103,371 $13,527 $0 $0 $0 Neighborhood Services $344 $4,743 $28 $0 $51,686 $18,017 $0 $0 $0 Traffic Safety $1,041 $14,227 $84 $0 $51,686 $45,459 $0 $0 $0 Fire Administration $1,806 $28,087 $24,292 $0 $85,607 $0 $0 $0 $0 Emergency Response $17,131 $224,233 $1,312 $0 $75,676 $0 $0 $0 $0 Hazard Prevention $1,215 $33,198 $196 $0 $75,676 $0 $0 $0 $0 Training Services $122 $0 $0 $0 $75,676 $0 $0 $0 $0 Recruit Academy $55 $0 $0 $0 $0 $0 $0 $0 $0 Fire Apparatus Service $714 $9,486 $55 $0 $0 $0 $0 $0 $0 Fire Station $46 $0 $0 $0 $0 $0 $0 $0 $0 Mobile Crisis Unit $186 $0 $0 $0 $0 $0 $0 $0 $0 Emergency Management $112 $4,743 $28 $0 $0 $0 $0 $0 $0 FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD202 Downtown Bid Fund $209 $0 $0 $0 $0 $0 $0 $0 $0 FD206 Law Enforcement Grant Fund $176 $0 $0 $0 $0 $0 $0 $0 $0 FD208 Tourism Bid Fund $2,431 $6,165 $36 $0 $1,093 $0 $0 $0 $0 FD209 SB1186 CASP Certify Fund $1 $0 $0 $0 $0 $0 $0 $0 $0 FD212 San Luis Ranch CFD $204 $0 $0 $0 $0 $0 $0 $0 $0 FD213 Avila Ranch CFE $57 $0 $0 $0 $0 $0 $0 $0 $0 FD214 Avilia Ranch DPA Fund $45 $0 $0 $0 $0 $0 $0 $0 $0 FD215 Affordable Housing BEGIN Loan Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD217 Opioid Settlement Fund $64 $0 $0 $0 $0 $0 $0 $0 $0 FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $117,309 $0 $0 FD402 Fleet Replace $0 $0 $0 $0 $0 $0 $0 $0 $0 FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $0 $136,645 $0 $0 FD406 Public Safety Equip Replacement Fund $347 $0 $0 $0 $0 $0 $0 $0 $0

Page 313 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 18
Schedule D.006
2025
Departments FD 802
Insurance ISF
Fund
Natural
Resources
Protection
(Utility
Services)
Eng Dev Review
(Utility)
Solid Wste Rec
(Utilities)
Total Plan
Allocated
Traffic Signals & Lighting $43,014 $0 $0 $0 $206,365 Parking Admin $0 $0 $0 $0 $0 Stormwater and Flood Control $32,716 $0 $0 $0 $317,566 Solid Waste Recycling $7,953 $0 $0 $0 $95,860 Recreation Administration $11,399 $0 $0 $0 $326,453 Recreation Facilities $7,649 $0 $0 $0 $443,348 Youth Services $23,442 $0 $0 $0 $217,734 Community Services $16,211 $0 $0 $0 $117,622 Ranger Program $10,452 $0 $0 $0 $235,397 Aquatics $6,767 $0 $0 $0 $166,857 Golf Course $32,876 $0 $0 $0 $172,607 Jack House $105 $0 $0 $0 $44,938 Police Administration $838,471 $0 $0 $0 $1,438,945 Patrol $54,770 $0 $0 $0 $1,857,813 Investigations $16,414 $0 $0 $0 $536,284 Police Support Services $38,539 $0 $0 $0 $586,724 Neighborhood Services $4,717 $0 $0 $0 $116,597 Traffic Safety $4,739 $0 $0 $0 $192,658 Fire Administration $498,052 $0 $0 $0 $955,881 Emergency Response $67,145 $0 $0 $0 $1,469,564 Hazard Prevention $14,422 $0 $0 $0 $257,640 Training Services $10,122 $0 $0 $0 $94,665 Recruit Academy $4,591 $0 $0 $0 $7,417 Fire Apparatus Service $27,375 $0 $0 $0 $91,330 Fire Station $3,883 $0 $0 $0 $8,632 Mobile Crisis Unit $8,875 $0 $0 $0 $18,084 Emergency Management $1,994 $0 $0 $0 $31,730 FD201 Local Sales Tax Fund $0 $0 $0 $0 $29 FD202 Downtown Bid Fund $17,351 $0 $0 $0 $28,037 FD206 Law Enforcement Grant Fund $3,588 $0 $0 $0 $10,446 FD208 Tourism Bid Fund $179,964 $0 $0 $0 $315,598 FD209 SB1186 CASP Certify Fund $47 $0 $0 $0 $238 FD212 San Luis Ranch CFD $16,974 $0 $0 $0 $27,335 FD213 Avila Ranch CFE $4,722 $0 $0 $0 $7,949 FD214 Avilia Ranch DPA Fund $3,746 $0 $0 $0 $6,068 FD215 Affordable Housing BEGIN Loan Fund $0 $0 $0 $0 $19 FD217 Opioid Settlement Fund $5,321 $0 $0 $0 $8,550 FD401 Capital Outlay Engineering $0 $0 $0 $0 $127,738 FD402 Fleet Replace $0 $0 $0 $0 $1,158 FD403 Info Tech Replacement Fund $0 $0 $0 $0 $1,109 FD404 Major Facility Replacement Fund $0 $0 $0 $0 $137,677 FD406 Public Safety Equip Replacement Fund $28,771 $0 $0 $0 $46,527

Page 314 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 19
Schedule D.007
2025
Departments Building Charge City Admin Comm Svc
Group
Fin NonDepart City Attorney City Clerk Finance Network
Services
Info Services
FD504 LOVR Impact Fee Fund $0 $0 $0 $0 $0 $0 $10 $0 $0 FD505 Affordable Housing Fund $0 $0 $0 $0 $0 $0 $19 $0 $0 FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $564 $0 $0 FD601 Water Fund $2,141 $113,003 $58,334 $19,791 $113,490 $16,729 $223,319 $263,543 $127,646 FD602 Sewer Fund $2,140 $128,500 $61,734 $27,422 $129,055 $16,821 $253,451 $277,571 $128,486 FD611 Parking Fund $0 $51,686 $55,471 $11,989 $51,909 $10,955 $109,981 $137,535 $42,055 FD621Transit Fund $0 $20,176 $10,557 $7,587 $20,264 $20,784 $36,867 $62,116 $9,222 FD701 General Agency Fund $0 $9,985 $0 $5,217 $10,028 $0 $17,184 $0 $0 FD705 Whale Rock Fund $0 $22,611 $1,253 $7,064 $22,708 $594 $38,094 $61,904 $17,742 FD711 Hazardous Mat Task Force Fund $0 $1,320 $0 $687 $1,326 $0 $2,852 $0 $0 FD712 City Of SLO PEG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD713 SLCUSD PEG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD715 Boysen Ranch Conserv Easemt Fund $0 $67 $0 $35 $68 $0 $168 $0 $0 FD726 Asset Forfeiture Pending $0 $184 $0 $100 $184 $0 $292 $0 $0 FD727 SWAT Task Force $0 $3 $0 $7 $7 $0 $11 $0 $0 All Other $25,260 $0 $0 $0 $0 $0 $132,550 $157,714 $7,670 Subtotal $0 $0 $0 $0 $0 ($266,107) ($255,807) $0 $0 Direct BillUnallocated $266,107 $255,807 Total $0 $0 $0 $0 $0 $0 $0 $0 $0

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 20
Schedule D.008
2025
Departments Fin Support Svc Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng Trans
Engineering
Active
Transportation
FD504 LOVR Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD505 Affordable Housing Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $98,832 $0 $0 FD601 Water Fund $9,495 $192,321 $996 $8,805 $45,556 $119,226 $163,947 $0 $0 FD602 Sewer Fund $10,797 $172,250 $1,014 $8,806 $45,556 $215,978 $67,789 $0 $0 FD611 Parking Fund $4,344 $85,165 $433 $135,785 $42,038 $16,930 $376,488 $34,747 $10,670 FD621Transit Fund $1,695 $11,619 $68 $49,524 $1,001 $0 $9,453 $0 $10,669 FD701 General Agency Fund $839 $0 $0 $0 $0 $0 $0 $0 $0 FD705 Whale Rock Fund $1,900 $19,919 $117 $0 $0 $31,195 $430 $0 $0 FD711 Hazardous Mat Task Force Fund $111 $0 $0 $0 $0 $0 $0 $0 $0FD712 City Of SLO PEG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD713 SLCUSD PEG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD715 Boysen Ranch Conserv Easemt Fund $6 $0 $0 $0 $0 $0 $0 $0 $0 FD726 Asset Forfeiture Pending $16 $0 $0 $0 $0 $0 $0 $0 $0 FD727 SWAT Task Force $5 $0 $0 $0 $0 $0 $0 $0 $0 All Other $0 $0 $0 $0 $26,659 $37,287 $13,321 $0 $0 Subtotal $0 $0 $0 $0 $0 $0 ($3,312,819) ($847,375) ($152,080)Direct Bill $257,197 Unallocated $3,055,622 $847,375 $152,080 Total $0 $0 $0 $0 $0 $0 $0 $0 $0

Page 316 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 21
Schedule D.009
2025
Departments FD 802
Insurance ISF
Fund
Natural
Resources
Protection
(Utility
Services)
Eng Dev Review
(Utility)
Solid Wste Rec
(Utilities)
Total Plan
Allocated
FD504 LOVR Impact Fee Fund $0 $0 $0 $0 $10 FD505 Affordable Housing Fund $0 $0 $0 $0 $19 FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $99,396 FD601 Water Fund $292,467 ($449) ($131,166) ($4,810) $1,634,384 FD602 Sewer Fund $394,715 ($673) ($131,166) ($5,131) $1,805,115 FD611 Parking Fund $172,277 $0 $0 $0 $1,350,458 FD621Transit Fund $103,113 $0 $0 $0 $374,715 FD701 General Agency Fund $69,552 $0 $0 $0 $112,805 FD705 Whale Rock Fund $97,549 $0 $0 ($748) $322,332 FD711 Hazardous Mat Task Force Fund $9,162 $0 $0 $0 $15,458 FD712 City Of SLO PEG Fund $0 $0 $0 $0 $0 FD713 SLCUSD PEG Fund $0 $0 $0 $0 $0 FD715 Boysen Ranch Conserv Easemt Fund $471 $0 $0 $0 $815 FD726 Asset Forfeiture Pending $1,274 $0 $0 $0 $2,050 FD727 SWAT Task Force $53 $0 $0 $0 $86 All Other $0 $0 $0 $0 $400,461 Subtotal $0 ($1,247,644) ($299,316) ($10,689) $22,558,252 Direct Bill $1,122 $262,332 $10,689 $531,340 Unallocated $1,246,522 $36,984 $5,860,497 Total $0 $0 $0 $0 $28,950,089

Page 317 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Summary of allocation basis
Summary page 22
Schedule E.001
2025
Department Basis of allocation10000000 - Building Charge 1.004 City Hall Total Square Footage Occupied By Department 1.005 919 Palm Total Square Footage Occupied By Department 1.006 Corporation Yard Total Square Footage Occupied By Department1011001 - City Administration 2.004 Citywide Administration Total Operating Expenditures by Department/Division 2.005 Netwok Services & Info Services Direct Allocation to Network Services and Information Services 2.006 Economic Development Direct Allocation to Economic Development 2.007 Natural Resource Planning Direct Allocation to Natural Resources Planning 2.008 Office of Diversity, Equity and Inclusion Direct Allocation to DEI1011009 - Community Services Group 3.004 Project Supervision Percent of Project Supervision Time by Department/Fund1012007 - Finance Non Departmental 4.004 Non Departmental Operating Services and Supply Expenditures by Fund/Department/Division1011501 - City Attorney 5.004 General City Attorney Total Operating Expenditures by Department/Division 5.005 Direct Departmental Expenses Direct ot Department/Fund1011021 - City Clerk 6.004 City Clerk Services Count of Council Agenda Items by Department/Division 6.005 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 7.004 Accounts Payable Accounts Payable Transaction Count by Department/Fund 7.005 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)

7.006 Purchasing Operating Services and Supply Expenditures by Fund/Department/Division 7.007 General Finance Total Operating Expenditures by Department/Division 7.008 Cashier Based on the amount of time spent by staff on this function and the relative amounts of revenue collected

7.009 Budget Total Operating Expenditures by Department/Division1011101 - Network Services 8.004 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)

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

Page 318 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Summary of allocation basis
Summary page 23
Schedule E.002
2025
Department Basis of allocation 8.006 MDC Support Number of MDCs by Fund/Department/Division 8.007 Tablet Support Number of Tablets by Fund/Department/Division 8.008 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)

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

8.010 Radios Number of Assigned Radios by Fund/Department 8.011 Telemetry Number of Controllers by Fund/Div/Dept 8.012 Cellular Data Services Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department

8.013 Telephones Number of Telephones by Fund/Department 8.014 Cuesta 8.015 South Hills Number of Radio Repeaters by Fund/Department/Division 8.016 Tassajara Number of Radio Repeaters by Fund/Department/Division 8.017 Direct Dept Exp Directly to the Benefiting General Fund Department1011103 - Information Services 9.004 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)

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)
1012006 - Finance Support Services 10.004 General Support Services Total Operating Expenditures by Department/Division 10.005 Direct1013001 - Human Resources 11.004 Human Resources Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

11.005 Other Direct Exp Directly to the Benefiting General Fund Department 11.006 Tiution Reimbursement Tuition Exp by General Fund Department/Division1013003 - Wellness Program 12.004 Wellness Program Full Time/Temporary Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

12.005 Preventative Mental Health1015001 - Public Works Administration 13.004 Deputy Director/City Engineer Hours Supervised by Department/Division 13.005 Director Full Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

13.006 Enterprise Funds Analysis of Time Worked1015005 - Facilities Maintenance

Page 319 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Summary of allocation basis
Summary page 24
Schedule E.003
2025
Department Basis of allocation 14.004 Water/Sewer/Janitorial - City Hall Water/Sewer/Janitorial Exp by Square Footage Occupied 14.005 Water/Sewer/Janitorial - 919 Palm Street Water/Sewer/Janitorial Exp by Square Footage Occupied 14.006 Water/Sewer - Corp Yard Water/Sewer Exp by Square Footage Occupied 14.007 Janitorial - Corp Yard Janitorial Exp by Square Footage Occupied 14.008 Electric/Gas/Trash Electric/Gas/Trash Exp by Square Footage Occupied 14.009 Janitorial - Direct Direct Janitorial Costs by Department/Fund 14.010 Water/Sewer Direct Water/Sewer Expenditures by Department 14.011 Building Maintenance Maintenance Square Footage by Fund/Department1015008 - Fleet 15.004 Fleet Count of Vehicle Equivalent Unit by Department/Division 15.005 Fuel Fuel Gallons by Department and Fund1015009 - CIP Project Engineering 16.004 Project Engineering Number of Project Hours by Fund1015010 - Transportation/Plan Engineering 17.004 Parking Direct Allocation to Fund 611 Parking 17.005 Development Review Direct Allocation to Development Review 17.006 Long Range Plan Direct Allocation to Long Range Plan1015011 - Active Transportation 18.004 Projects8020000 - Insurance ISF Fund 19.004 Risk Management Operating Services and Supply Expenditures by Fund/Department/Division 19.005 WComp Premiums - PS Direct Allocation to Police & Fire Administration 19.006 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)

19.007 Liability Premiums - Direct Direct to Police, Public Works and Community Development 19.008 Liability Premium Operating Services and Supply Expenditures by Fund/Department/Division1011050 - Natural Resources Protection (Utility Services) 20.004 Program Support Fixed amount per budget1014050 - Eng Dev Review (Utility Services) 21.004 Utility Services Time Spent by Utilities on Behalf of Engineering Development Review106108 - Solid Waste Recycling (Utilities Services) 22.004 Utility Services Fixed amount per budget

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City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
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

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Building Charge
Costs to be allocated
Detail page 26
Schedule 1.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: Departmental cost adjustments: CITY HALL $70,393 919 PALM $77,380 CORPORATE YARD $13,320 Total departmental cost adjustments: $161,093 $161,093 Total to be allocated $161,093 $161,093

Page 322 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Building Charge
Schedule of costs to be
allocated by function
Detail page 27
Schedule 1.003
2025
Total General & Admin City Hall 919 Palm Corporation Yard Other Expense and CostSALARIES & WAGESFRINGE BENEFITSCost AdjustmentsCITY HALL $70,393 $70,393 919 PALM $77,380 $77,380 CORPORATE YARD $13,320 $13,320 Functional Cost $161,093 $70,393 $77,380 $13,320 Allocable Costs $161,093 $70,393 $77,380 $13,320 1st Allocation $161,093 $70,393 $77,380 $13,320 Functional CostAllocable Costs2nd AllocationTotal allocated $161,093 $70,393 $77,380 $13,320

Page 323 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Building Charge
Detail allocation of
City Hall
Detail page 28
Schedule 1.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Administration 938 4.336 % $3,052 $3,052 $3,052 City Council 2,502 11.566 % $8,141 $8,141 $8,141 Cultural Activities 110 0.508 % $358 $358 $358 Economic Development 100 0.462 % $325 $325 $325 Natural Resource Protection 760 3.513 % $2,473 $2,473 $2,473 City Attorney 1,135 5.247 % $3,693 $3,693 $3,693 City Clerk 906 4.188 % $2,948 $2,948 $2,948 Finance 3,537 16.350 % $11,509 $11,509 $11,509 Network Services 1,724 7.969 % $5,610 $5,610 $5,610 Facilities Maintenance 1,472 6.804 % $4,790 $4,790 $4,790 FD208 Tourism Bid Fund 81 0.374 % $264 $264 $264 Office of DEI 214 0.989 % $696 $696 $696 Information Services 550 2.542 % $1,790 $1,790 $1,790 All Other 7,604 35.152 % $24,744 $24,744 $24,744 Total 21,633 100.000 % $70,393 $70,393 $70,393 (A) Alloc basis: Total Square Footage Occupied By DepartmentSource: Build Maint Square Footage

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Building Charge
Detail allocation of
919 Palm
Detail page 29
Schedule 1.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCommunity Development Admin 3,410 18.929 % $14,647 $14,647 $14,647 Planning 1,436 7.971 % $6,168 $6,168 $6,168 Engineering 820 4.552 % $3,522 $3,522 $3,522 Building and Safety 2,280 12.656 % $9,793 $9,793 $9,793 Public Works Administration 4,430 24.591 % $19,028 $19,028 $19,028 Transportation/Plan Engineering 100 0.555 % $430 $430 $430 CIP Project Engineering 5,039 27.971 % $21,644 $21,644 $21,644 Community Services Group 380 2.109 % $1,632 $1,632 $1,632 All Other 120 0.666 % $516 $516 $516 Total 18,015 100.000 % $77,380 $77,380 $77,380 (A) Alloc basis: Total Square Footage Occupied By DepartmentSource: Build Maint Square Footage

Page 325 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Building Charge
Detail allocation of
Corporation Yard
Detail page 30
Schedule 1.006
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 780 27.857 % $3,711 $3,711 $3,711 Urban Forest Services 120 4.286 % $571 $571 $571 Streets Maintenance 900 32.143 % $4,281 $4,281 $4,281 Fleet 100 3.571 % $476 $476 $476 FD601 Water Fund 450 16.071 % $2,141 $2,141 $2,141 FD602 Sewer Fund 450 16.072 % $2,140 $2,140 $2,140 Total 2,800 100.000 % $13,320 $13,320 $13,320 (A) Alloc basis: Total Square Footage Occupied By DepartmentSource: Build Maint Square Footage

Page 326 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Building Charge
Departmental Cost
Allocation Summary
Detail page 31
Schedule 1.007
2025
Total City Hall 919 Palm Corporation Yard
City Administration $3,052 $3,052 Community Services Group $1,632 $1,632 City Attorney $3,693 $3,693 City Clerk $2,948 $2,948 Finance $11,509 $11,509 Network Services $5,610 $5,610 Information Services $1,790 $1,790 Public Works Administration $19,028 $19,028 Facilities Maintenance $4,790 $4,790 Fleet $476 $476 CIP Project Engineering $21,644 $21,644 Transportation/Plan Engineering $430 $430 City Council $8,141 $8,141 Cultural Activities $358 $358 Economic Development $325 $325 Natural Resource Protection $2,473 $2,473 Office of DEI $696 $696 Community Development Admin $14,647 $14,647 Planning $6,168 $6,168 Engineering $3,522 $3,522 Building and Safety $9,793 $9,793 Parks Maintenance $3,711 $3,711 Urban Forest Services $571 $571 Streets Maintenance $4,281 $4,281 FD208 Tourism Bid Fund $264 $264 FD601 Water Fund $2,141 $2,141 FD602 Sewer Fund $2,140 $2,140 All Other $25,260 $24,744 $516 Total $161,093 $70,393 $77,380 $13,320

Page 327 of 630 ends

City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
Prepared by:

SCHEDULE 2.01

CITY ADMINISTRATION

NATURE AND EXTENT OF SERVICE
The Administration Department is responsible for providing information and recommendations to the Council, implementing Council policies, directing the delivery of municipal services, overseeing the accomplishment of City goals, and providing administrative support to the Mayor and Council members. The department has several unique programs that are responsible for accomplishing a wide range of City goals, guiding day-to-day City operations, and keeping the public informed about the City’s progress. The department’s programs facilitate municipal elections; manage legislative services, public records, the municipal code, and the advisory body program; proactively address the climate crisis and increase the community's resiliency by managing and overseeing the City's Climate Action Plan; protect and preserve the City’s natural resources, such as open space, creeks and watersheds; manage information technology to improve the City’s productivity, customer service, and information access; create, coordinate, and manage programs and policies that promote diversity, ensure equity, and practice inclusion; reinforce a thriving and sustainable local economy; and make San Luis Obispo a great place to work, visit and do business.

Costs are allocated as follows:
 Citywide Administration - These costs are associated with citywide administration, including public information services and legislative services. 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 evenly between the departments.
 Economic Development - These costs are associated with the 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.
 Office of Diversity, Equity, and Inclusion - These costs are associated with supervision and implementation of the City’s DEI Strategic Plan. Costs are allocated directly to the Office of DEI.

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Administration
Costs to be allocated
Detail page 33
Schedule 2.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,593,051 $1,593,051 Deductions: GENERAL GOVERNMENT ($1,128) Total deductions: ($1,128) ($1,128) Allocated additions: 10000000 - Building Charge $3,052 $3,052 1012007 - Finance Non Departmental $1,133 $1,133 1011501 - City Attorney $18,927 $18,927 1011021 - City Clerk $149,630 $149,630 1012000 - Finance $28,887 $28,887 1011101 - Network Services $43,918 $43,918 1011103 - Information Services $56,201 $56,201 1012006 - Finance Support Services $1,628 $1,628 1013001 - Human Resources $46,696 $46,696 1013003 - Wellness Program $124 $124 1015005 - Facilities Maintenance $11,528 $11,528 1015008 - Fleet $3,651 $3,651 8020000 - Insurance ISF Fund $21,853 $21,853 Total allocated additions: $3,052 $384,176 $387,228 $387,228 Total to be allocated $1,594,975 $384,176 $1,979,151

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Administration
Schedule of costs to be
allocated by function
Detail page 34
Schedule 2.003
2025
Total General & Admin Citywide
Administration
Netwok Services &
Info Services
Economic
Development
Natural Resource
Planning
Office of Diversity,
Equity and Inclusion
Wages & BenefitsSALARIES & WAGES $952,491 $5,143 $807,808 $24,098 $42,481 $30,480 $42,481 FRINGE BENEFITS $465,243 $2,512 $394,573 $11,771 $20,750 $14,888 $20,749 Other Expense and CostSERVICES & SUPPLIES $174,189 $941 $147,730 $4,407 $7,769 $5,574 $7,768 GENERAL GOVERNMENT $1,128 $1,128 Departmental Expenditures $1,593,051 $9,724 $1,350,111 $40,276 $71,000 $50,942 $70,998 Cost AdjustmentsDeductions ($1,128) ($1,128)Additions: 1stOther $3,052 $3,052 Functional Cost $1,594,975 $11,648 $1,350,111 $40,276 $71,000 $50,942 $70,998 Reallocate Admin ($11,648) $9,932 $296 $522 $375 $523 Allocable Costs $1,594,975 $1,360,043 $40,572 $71,522 $51,317 $71,521 1st Allocation $1,594,975 $1,360,043 $40,572 $71,522 $51,317 $71,521 Additions: 2ndOther $384,176 $384,176 Functional Cost $384,176 $384,176 Reallocate Admin ($384,176) $327,589 $9,773 $17,227 $12,360 $17,227 Allocable Costs $384,176 $327,589 $9,773 $17,227 $12,360 $17,227 2nd Allocation $384,176 $327,589 $9,773 $17,227 $12,360 $17,227 Total allocated $1,979,151 $1,687,632 $50,345 $88,749 $63,677 $88,748

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Administration
Detail allocation of
Citywide Administration
Detail page 35
Schedule 2.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 235,270 0.187 % $2,548 $2,548 $614 $3,162 Cultural Activities 356,625 0.284 % $3,863 $3,863 $930 $4,793 Economic Development 814,416 0.649 % $8,821 $8,821 $2,125 $10,946Natural Resource Protection 1,246,522 0.993 % $13,501 $13,501 $3,252 $16,753 Community Promotion 351,412 0.280 % $3,806 $3,806 $917 $4,723 City Attorney 1,652,744 1.316 % $17,901 $17,901 $4,312 $22,213 City Clerk 778,365 0.620 % $8,430 $8,430 $2,031 $10,461 Network Services 3,664,628 2.918 % $39,691 $39,691 $9,560 $49,251Human Resources 2,047,242 1.630 % $22,173 $22,173 $5,341 $27,514 Insurance ISF Fund 4,393,969 3.499 % $47,590 $47,590 $11,463 $59,053 Wellness Program 38,744 0.031 % $420 $420 $101 $521 Community Development Admin 971,303 0.774 % $10,520 $10,520 $2,534 $13,054 Commissions & Committees 10,187 0.008 % $110 $110 $27 $137 Planning 1,896,174 1.510 % $20,537 $20,537 $4,947 $25,484 Building and Safety 2,886,803 2.299 % $31,266 $31,266 $7,531 $38,797 Public Works Administration 1,486,040 1.183 % $16,095 $16,095 $3,877 $19,972 Parks Maintenance 4,077,165 3.247 % $44,159 $44,159 $10,636 $54,795 Swim Center Maintenance 665,424 0.530 % $7,207 $7,207 $1,736 $8,943 Urban Forest Services 229,260 0.183 % $2,483 $2,483 $598 $3,081 Facilities Maintenance 1,539,289 1.226 % $16,672 $16,672 $4,016 $20,688 Streets Maintenance 2,435,887 1.940 % $26,383 $26,383 $6,355 $32,738 Stormwater and Flood Control 1,137,402 0.906 % $12,319 $12,319 $2,967 $15,286 Traffic Signals & Lighting 719,851 0.573 % $7,797 $7,797 $1,878 $9,675 Fleet 1,470,536 1.171 % $15,927 $15,927 $3,836 $19,763 Transportation/Plan Engineering 880,829 0.701 % $9,540 $9,540 $2,298 $11,838 Recreation Administration 978,461 0.779 % $10,598 $10,598 $2,553 $13,151 Recreation Facilities 390,589 0.311 % $4,230 $4,230 $1,019 $5,249Youth Services 1,557,030 1.240 % $16,864 $16,864 $4,062 $20,926 Ranger Program 882,011 0.702 % $9,553 $9,553 $2,301 $11,854 Aquatics 706,839 0.563 % $7,656 $7,656 $1,844 $9,500 Police Administration 2,482,077 1.977 % $26,883 $26,883 $6,475 $33,358 Patrol 13,627,569 10.852 % $147,598 $147,598 $35,551 $183,149 Investigations 3,647,834 2.905 % $39,509 $39,509 $9,516 $49,025 Neighborhood Services 304,657 0.243 % $3,300 $3,300 $795 $4,095 Traffic Safety 922,256 0.734 % $9,989 $9,989 $2,406 $12,395 Fire Administration 1,447,660 1.153 % $15,679 $15,679 $3,777 $19,456 Emergency Response 15,169,981 12.081 % $164,303 $164,303 $39,575 $203,878 Hazard Prevention 1,075,918 0.857 % $11,653 $11,653 $2,807 $14,460 Training Services 108,109 0.086 % $1,171 $1,171 $282 $1,453 Fire Station 41,472 0.033 % $449 $449 $108 $557 Emergency Management 99,079 0.079 % $1,073 $1,073 $258 $1,331 FD202 Downtown Bid Fund 185,341 0.148 % $2,007 $2,007 $484 $2,491

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Administration
Detail allocation of
Citywide Administration
Detail page 36
Schedule 2.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 8,408,198 6.696 % $91,068 $91,068 $21,935 $113,003 FD611 Parking Fund 3,845,798 3.063 % $41,653 $41,653 $10,033 $51,686 FD602 Sewer Fund 9,561,341 7.614 % $103,557 $103,557 $24,943 $128,500 Golf Course 827,151 0.659 % $8,959 $8,959 $2,158 $11,117 FD705 Whale Rock Fund 1,682,420 1.340 % $18,222 $18,222 $4,389 $22,611 Information Services 1,402,583 1.117 % $15,191 $15,191 $3,659 $18,850 FD208 Tourism Bid Fund 2,152,578 1.714 % $23,314 $23,314 $5,616 $28,930 FD621Transit Fund 1,501,262 1.196 % $16,260 $16,260 $3,916 $20,176 FD206 Law Enforcement Grant Fund 156,008 0.124 % $1,690 $1,690 $407 $2,097 Fire Apparatus Service 631,944 0.503 % $6,844 $6,844 $1,649 $8,493 Police Support Services 3,672,725 2.925 % $39,779 $39,779 $9,581 $49,360 Community Services 670,957 0.534 % $7,267 $7,267 $1,750 $9,017 FD711 Hazardous Mat Task Force Fund 98,249 0.078 % $1,064 $1,064 $256 $1,320 CIP Project Engineering 2,819,887 2.246 % $30,542 $30,542 $7,356 $37,898 Community Services Group 554,787 0.442 % $6,009 $6,009 $1,447 $7,456 Solid Waste Recycling 397,402 0.316 % $4,304 $4,304 $1,037 $5,341Finance Support Services 123,019 0.098 % $1,332 $1,332 $321 $1,653 Finance Non Departmental 227,523 0.181 % $2,464 $2,464 $594 $3,058 Office of DEI 567,531 0.452 % $6,147 $6,147 $1,481 $7,628 Engineering 899,156 0.716 % $9,739 $9,739 $2,346 $12,085 Housing Policy/Homelessness 1,201,192 0.957 % $13,010 $13,010 $3,134 $16,144 Jack House 1,121 0.001 % $12 $12 $3 $15 Recruit Academy 49,045 0.039 % $531 $531 $128 $659 Mobile Crisis Unit 163,942 0.131 % $1,776 $1,776 $428 $2,204 FD212 San Luis Ranch CFD 181,313 0.144 % $1,964 $1,964 $473 $2,437 FD701 General Agency Fund 742,930 0.592 % $8,047 $8,047 $1,938 $9,985 FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.004 % $54 $54 $13 $67 FD406 Public Safety Equip Replacement Fund 307,329 0.245 % $3,329 $3,329 $802 $4,131 FD209 SB1186 CASP Certify Fund 500 $5 $5 $1 $6 FD213 Avila Ranch CFE 50,435 0.040 % $546 $546 $132 $678 Finance 2,686,590 2.139 % $29,098 $29,098 $7,009 $36,107 FD214 Avilia Ranch DPA Fund 40,000 0.032 % $433 $433 $104 $537 Active Transportation 257,727 0.205 % $2,791 $2,791 $672 $3,463 FD217 Opioid Settlement Fund 56,844 0.045 % $616 $616 $148 $764 FD726 Asset Forfeiture Pending 13,640 0.011 % $148 $148 $36 $184 FD727 SWAT Task Force 587 $4 $4 ($1) $3 Total 125,571,707 100.000 % $1,360,043 $1,360,043 $327,589 $1,687,632 (A) Alloc basis: Total Operating Expenditures by Department/DivisionSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Administration
Detail allocation of
Netwok Services & Info Services
Detail page 37
Schedule 2.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedNetwork Services 50 50.000 % $20,286 $20,286 $4,887 $25,173 Information Services 50 50.000 % $20,286 $20,286 $4,886 $25,172 Total 100 100.000 % $40,572 $40,572 $9,773 $50,345 (A) Alloc basis: Direct Allocation to Network Services and Information ServicesSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Administration
Detail allocation of
Economic Development
Detail page 38
Schedule 2.006
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedEconomic Development 100 100.000 % $71,522 $71,522 $17,227 $88,749 Total 100 100.000 % $71,522 $71,522 $17,227 $88,749 (A) Alloc basis: Direct Allocation to Economic DevelopmentSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Administration
Detail allocation of
Natural Resource Planning
Detail page 39
Schedule 2.007
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedNatural Resource Protection 100 100.000 % $51,317 $51,317 $12,360 $63,677 Total 100 100.000 % $51,317 $51,317 $12,360 $63,677 (A) Alloc basis: Direct Allocation to Natural Resources PlanningSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Administration
Detail allocation of
Office of Diversity, Equity and Inclusion
Detail page 40
Schedule 2.008
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedOffice of DEI 100 100.000 % $71,521 $71,521 $17,227 $88,748 Total 100 100.000 % $71,521 $71,521 $17,227 $88,748 (A) Alloc basis: Direct Allocation to DEISource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Administration
Departmental Cost
Allocation Summary
Detail page 41
Schedule 2.009
2025
Total Citywide Administration Netwok Services & Info
Services
Economic Development Natural Resource
Planning
Office of Diversity,
Equity and Inclusion
Community Services Group $7,456 $7,456 Finance Non Departmental $3,058 $3,058 City Attorney $22,213 $22,213 City Clerk $10,461 $10,461 Finance $36,107 $36,107 Network Services $74,424 $49,251 $25,173 Information Services $44,022 $18,850 $25,172 Finance Support Services $1,653 $1,653 Human Resources $27,514 $27,514 Wellness Program $521 $521 Public Works Administration $19,972 $19,972 Facilities Maintenance $20,688 $20,688 Fleet $19,763 $19,763 CIP Project Engineering $37,898 $37,898 Transportation/Plan Engineering $11,838 $11,838 Active Transportation $3,463 $3,463 Insurance ISF Fund $59,053 $59,053 City Council $3,162 $3,162 Cultural Activities $4,793 $4,793 Economic Development $99,695 $10,946 $88,749 Natural Resource Protection $80,430 $16,753 $63,677 Community Promotion $4,723 $4,723 Office of DEI $96,376 $7,628 $88,748 Community Development Admin $13,054 $13,054 Commissions & Committees $137 $137 Planning $25,484 $25,484 Engineering $12,085 $12,085 Building and Safety $38,797 $38,797 Housing Policy/Homelessness $16,144 $16,144 Parks Maintenance $54,795 $54,795 Swim Center Maintenance $8,943 $8,943 Urban Forest Services $3,081 $3,081 Streets Maintenance $32,738 $32,738 Traffic Signals & Lighting $9,675 $9,675 Stormwater and Flood Control $15,286 $15,286 Solid Waste Recycling $5,341 $5,341 Recreation Administration $13,151 $13,151 Recreation Facilities $5,249 $5,249 Youth Services $20,926 $20,926 Community Services $9,017 $9,017 Ranger Program $11,854 $11,854

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Administration
Departmental Cost
Allocation Summary
Detail page 42
Schedule 2.009
2025
Total Citywide Administration Netwok Services & Info
Services
Economic Development Natural Resource
Planning
Office of Diversity,
Equity and Inclusion
Aquatics $9,500 $9,500 Golf Course $11,117 $11,117 Jack House $15 $15 Police Administration $33,358 $33,358 Patrol $183,149 $183,149 Investigations $49,025 $49,025 Police Support Services $49,360 $49,360 Neighborhood Services $4,095 $4,095 Traffic Safety $12,395 $12,395 Fire Administration $19,456 $19,456 Emergency Response $203,878 $203,878 Hazard Prevention $14,460 $14,460 Training Services $1,453 $1,453 Recruit Academy $659 $659 Fire Apparatus Service $8,493 $8,493 Fire Station $557 $557 Mobile Crisis Unit $2,204 $2,204 Emergency Management $1,331 $1,331 FD202 Downtown Bid Fund $2,491 $2,491 FD206 Law Enforcement Grant Fund $2,097 $2,097 FD208 Tourism Bid Fund $28,930 $28,930 FD209 SB1186 CASP Certify Fund $6 $6 FD212 San Luis Ranch CFD $2,437 $2,437 FD213 Avila Ranch CFE $678 $678 FD214 Avilia Ranch DPA Fund $537 $537 FD217 Opioid Settlement Fund $764 $764 FD406 Public Safety Equip Replacement Fund $4,131 $4,131 FD601 Water Fund $113,003 $113,003 FD602 Sewer Fund $128,500 $128,500 FD611 Parking Fund $51,686 $51,686 FD621Transit Fund $20,176 $20,176 FD701 General Agency Fund $9,985 $9,985 FD705 Whale Rock Fund $22,611 $22,611 FD711 Hazardous Mat Task Force Fund $1,320 $1,320 FD715 Boysen Ranch Conserv Easemt Fund $67 $67 FD726 Asset Forfeiture Pending $184 $184 FD727 SWAT Task Force $3 $3 Total $1,979,151 $1,687,632 $50,345 $88,749 $63,677 $88,748

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City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
Prepared by:

SCHEDULE 3.01

COMMUNITY SERVICES GROUP

NATURE AND EXTENT OF SERVICE
The Community Services Group (CSG) is comprised of the four externally facing departments (Community Development, Parks and Recreation, Public Works, and Utilities). Administrative functions relating to the Infrastructure Finance Program are currently managed by the Financial Analyst who temporarily reports to the Finance Director. The CSG Department Head and the Administrative Assistant report to the Assistant City Manager and are responsible for daily operations and administration of their department’s programs.

Costs are allocated as follows:
 Project Supervision – These costs are associated with supervision of projects within the four CSG departments. Costs are allocated based on the percentage of time spent on projects for each CSG department.

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Community Services Group
Costs to be allocated
Detail page 44
Schedule 3.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $554,787 $554,787 Allocated additions: 10000000 - Building Charge $1,632 $1,632 1011001 - City Administration $6,009 $1,447 $7,456 1012007 - Finance Non Departmental $284 $284 1011501 - City Attorney $6,592 $6,592 1011021 - City Clerk $308 $308 1012000 - Finance $9,334 $9,334 1011101 - Network Services $15,115 $15,115 1011103 - Information Services $3,027 $3,027 1012006 - Finance Support Services $567 $567 1013001 - Human Resources $11,060 $11,060 1013003 - Wellness Program $44 $44 1015005 - Facilities Maintenance $4,371 $4,371 8020000 - Insurance ISF Fund $6,076 $6,076 Total allocated additions: $7,641 $58,225 $65,866 $65,866 Total to be allocated $562,428 $58,225 $620,653

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Community Services Group
Schedule of costs to be
allocated by function
Detail page 45
Schedule 3.003
2025
Total General & Admin Project Supervision
Wages & BenefitsSALARIES & WAGES $315,717 $96,704 $219,013 FRINGE BENEFITS $195,072 $59,751 $135,321 Other Expense and CostSERVICES & SUPPLIES $43,998 $13,477 $30,521 Departmental Expenditures $554,787 $169,932 $384,855 Additions: 1stOther $7,641 $7,641 Functional Cost $562,428 $177,573 $384,855 Reallocate Admin ($177,573) $177,573 Allocable Costs $562,428 $562,428 1st Allocation $562,428 $562,428 Additions: 2ndOther $58,225 $58,225 Functional Cost $58,225 $58,225 Reallocate Admin ($58,225) $58,225 Allocable Costs $58,225 $58,225 2nd Allocation $58,225 $58,225 Total allocated $620,653 $620,653

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Community Services Group
Detail allocation of
Project Supervision
Detail page 46
Schedule 3.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 652 9.399 % $52,862 $52,862 $5,472 $58,334 FD602 Sewer Fund 690 9.947 % $55,943 $55,943 $5,791 $61,734 FD611 Parking Fund 620 8.938 % $50,267 $50,267 $5,204 $55,471 FD621Transit Fund 118 1.701 % $9,567 $9,567 $990 $10,557 FD705 Whale Rock Fund 14 0.202 % $1,135 $1,135 $118 $1,253 Solid Waste Recycling 118 1.701 % $9,567 $9,567 $990 $10,557 Community Development Admin 1,672 24.103 % $135,560 $135,560 $14,034 $149,594 Public Works Administration 1,867 26.914 % $151,370 $151,370 $15,670 $167,040 Recreation Administration 1,186 17.095 % $96,157 $96,157 $9,956 $106,113 Total 6,937 100.000 % $562,428 $562,428 $58,225 $620,653 (A) Alloc basis: Percent of Project Supervision Time by Department/FundSource: Salary & Wage Analysis

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Community Services Group
Departmental Cost
Allocation Summary
Detail page 47
Schedule 3.005
2025
Total Project Supervision
Public Works Administration $167,040 $167,040 Community Development Admin $149,594 $149,594 Solid Waste Recycling $10,557 $10,557 Recreation Administration $106,113 $106,113 FD601 Water Fund $58,334 $58,334 FD602 Sewer Fund $61,734 $61,734 FD611 Parking Fund $55,471 $55,471 FD621Transit Fund $10,557 $10,557 FD705 Whale Rock Fund $1,253 $1,253 Total $620,653 $620,653

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City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
Prepared by:

SCHEDULE 4.01

FINANCE NON-DEPARTMENTAL

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

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

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance Non Departmental
Costs to be allocated
Detail page 49
Schedule 4.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $227,523 $227,523 Allocated additions: 1011001 - City Administration $2,464 $594 $3,058 1011501 - City Attorney $2,703 $2,703 1012000 - Finance $3,640 $3,640 1012006 - Finance Support Services $232 $232 8020000 - Insurance ISF Fund $12,720 $12,720 Total allocated additions: $2,464 $19,889 $22,353 $22,353 Total to be allocated $229,987 $19,889 $249,876

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance Non Departmental
Schedule of costs to be
allocated by function
Detail page 50
Schedule 4.003
2025
Total General & Admin Non Departmental
Other Expense and CostSALARIES & WAGESFRINGE BENEFITS $90,582 $90,582 Other Expense and CostSERVICES AND SUPPLIES $136,941 $136,941 Departmental Expenditures $227,523 $227,523 Additions: 1stOther $2,464 $2,464 Functional Cost $229,987 $2,464 $227,523 Reallocate Admin ($2,464) $2,464 Allocable Costs $229,987 $229,987 1st Allocation $229,987 $229,987 Additions: 2ndOther $19,889 $19,889 Functional Cost $19,889 $19,889 Reallocate Admin ($19,889) $19,889 Allocable Costs $19,889 $19,889 2nd Allocation $19,889 $19,889 Total allocated $249,876 $249,876

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 51
Schedule 4.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 28,791 0.081 % $186 $186 $16 $202 Economic Development 593,886 1.668 % $3,836 $3,836 $334 $4,170 Natural Resource Protection 382,299 1.074 % $2,470 $2,470 $215 $2,685 Community Promotion 320,366 0.900 % $2,070 $2,070 $180 $2,250 City Attorney 301,359 0.846 % $1,947 $1,947 $169 $2,116 City Clerk 219,278 0.616 % $1,417 $1,417 $123 $1,540 Finance 577,836 1.623 % $3,733 $3,733 $325 $4,058 Network Services 2,117,135 5.947 % $13,676 $13,676 $1,190 $14,866Information Services 69,980 0.197 % $452 $452 $39 $491 Human Resources 554,351 1.557 % $3,581 $3,581 $312 $3,893 Community Development Admin 185,521 0.521 % $1,198 $1,198 $104 $1,302 Commissions & Committees 3,462 0.010 % $22 $22 $2 $24 Planning 270,913 0.761 % $1,750 $1,750 $152 $1,902 Public Works Administration 41,404 0.116 % $267 $267 $23 $290 Parks Maintenance 2,256,847 6.339 % $14,579 $14,579 $1,269 $15,848 Swim Center Maintenance 517,315 1.453 % $3,342 $3,342 $291 $3,633Urban Forest Services 25,550 0.072 % $165 $165 $14 $179 Facilities Maintenance 854,010 2.399 % $5,517 $5,517 $480 $5,997 Streets Maintenance 906,577 2.546 % $5,856 $5,856 $510 $6,366 Traffic Signals & Lighting 442,333 1.242 % $2,857 $2,857 $249 $3,106 Fleet 921,795 2.589 % $5,955 $5,955 $518 $6,473 City Administration 175,317 0.492 % $1,133 $1,133 $1,133 Transportation/Plan Engineering 102,270 0.287 % $661 $661 $57 $718 Recreation Administration 87,487 0.246 % $565 $565 $49 $614 Recreation Facilities 73,143 0.205 % $472 $472 $41 $513 Youth Services 181,882 0.511 % $1,175 $1,175 $102 $1,277 Community Services 138,900 0.390 % $897 $897 $78 $975 Aquatics 63,721 0.179 % $412 $412 $36 $448 Golf Course 316,904 0.890 % $2,047 $2,047 $178 $2,225 Police Administration 1,064,233 2.989 % $6,875 $6,875 $598 $7,473Patrol 148,219 0.416 % $957 $957 $83 $1,040 Investigations 63,986 0.180 % $413 $413 $36 $449 Police Support Services 240,380 0.675 % $1,553 $1,553 $135 $1,688Neighborhood Services 41,836 0.118 % $270 $270 $24 $294 Traffic Safety 24,942 0.070 % $161 $161 $14 $175 Fire Administration 254,132 0.714 % $1,642 $1,642 $143 $1,785 Emergency Response 314,666 0.884 % $2,033 $2,033 $177 $2,210 Fire Apparatus Service 275,286 0.773 % $1,778 $1,778 $155 $1,933 Hazard Prevention 94,100 0.264 % $608 $608 $53 $661 Training Services 108,109 0.304 % $698 $698 $61 $759 Emergency Management 12,734 0.036 % $82 $82 $7 $89 FD208 Tourism Bid Fund 1,911,188 5.368 % $12,346 $12,346 $1,074 $13,420

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 52
Schedule 4.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 1,707,291 4.795 % $11,029 $11,029 $960 $11,989FD602 Sewer Fund 3,905,154 10.969 % $25,227 $25,227 $2,195 $27,422 FD621Transit Fund 1,080,443 3.035 % $6,980 $6,980 $607 $7,587 FD705 Whale Rock Fund 1,006,018 2.826 % $6,499 $6,499 $565 $7,064FD711 Hazardous Mat Task Force Fund 97,866 0.275 % $632 $632 $55 $687 CIP Project Engineering 121,391 0.341 % $784 $784 $68 $852 Solid Waste Recycling 67,815 0.190 % $438 $438 $38 $476 Community Services Group 43,998 0.124 % $284 $284 $284 Building and Safety 557,629 1.566 % $3,602 $3,602 $313 $3,915 Stormwater and Flood Control 295,246 0.829 % $1,907 $1,907 $166 $2,073 FD206 Law Enforcement Grant Fund 38,324 0.108 % $248 $248 $22 $270 FD601 Water Fund 2,818,546 7.917 % $18,207 $18,207 $1,584 $19,791Insurance ISF Fund 3,299,193 9.267 % $21,312 $21,312 $1,854 $23,166 Office of DEI 388,522 1.091 % $2,510 $2,510 $218 $2,728 Engineering 28,321 0.080 % $183 $183 $16 $199 Housing Policy/Homelessness 505,357 1.419 % $3,265 $3,265 $284 $3,549 Mobile Crisis Unit 94,791 0.266 % $612 $612 $53 $665 Cultural Activities 356,625 1.002 % $2,304 $2,304 $200 $2,504 Finance Support Services 123,019 0.346 % $795 $795 $69 $864 Wellness Program 38,744 0.109 % $250 $250 $22 $272 Jack House 1,121 0.003 % $7 $7 $1 $8 Recruit Academy 49,045 0.138 % $317 $317 $28 $345 Fire Station 41,472 0.116 % $268 $268 $23 $291 FD202 Downtown Bid Fund 185,341 0.521 % $1,197 $1,197 $104 $1,301FD212 San Luis Ranch CFD 181,313 0.509 % $1,171 $1,171 $102 $1,273 FD406 Public Safety Equip Replacement Fund 307,329 0.863 % $1,985 $1,985 $173 $2,158 FD701 General Agency Fund 742,930 2.087 % $4,799 $4,799 $418 $5,217 FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.014 % $32 $32 $3 $35 Ranger Program 51,693 0.145 % $334 $334 $29 $363 FD209 SB1186 CASP Certify Fund 500 0.001 % $3 $3 $3 FD213 Avila Ranch CFE 50,435 0.142 % $326 $326 $28 $354 FD214 Avilia Ranch DPA Fund 40,000 0.112 % $258 $258 $22 $280 Active Transportation 16,484 0.046 % $106 $106 $9 $115 FD217 Opioid Settlement Fund 56,844 0.160 % $367 $367 $32 $399 FD726 Asset Forfeiture Pending 13,640 0.038 % $88 $88 $12 $100 FD727 SWAT Task Force 587 0.002 % $7 $7 $7 Total 35,602,493 100.000 % $229,987 $229,987 $19,889 $249,876 (A) Alloc basis: Operating Services and Supply Expenditures by Fund/Department/DivisionSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance Non Departmental
Departmental Cost
Allocation Summary
Detail page 53
Schedule 4.005
2025
Total Non Departmental
City Administration $1,133 $1,133 Community Services Group $284 $284 City Attorney $2,116 $2,116 City Clerk $1,540 $1,540 Finance $4,058 $4,058 Network Services $14,866 $14,866 Information Services $491 $491 Finance Support Services $864 $864 Human Resources $3,893 $3,893 Wellness Program $272 $272 Public Works Administration $290 $290 Facilities Maintenance $5,997 $5,997 Fleet $6,473 $6,473 CIP Project Engineering $852 $852 Transportation/Plan Engineering $718 $718 Active Transportation $115 $115 Insurance ISF Fund $23,166 $23,166 City Council $202 $202 Cultural Activities $2,504 $2,504 Economic Development $4,170 $4,170 Natural Resource Protection $2,685 $2,685 Community Promotion $2,250 $2,250 Office of DEI $2,728 $2,728 Community Development Admin $1,302 $1,302 Commissions & Committees $24 $24 Planning $1,902 $1,902 Engineering $199 $199 Building and Safety $3,915 $3,915 Housing Policy/Homelessness $3,549 $3,549 Parks Maintenance $15,848 $15,848 Swim Center Maintenance $3,633 $3,633 Urban Forest Services $179 $179 Streets Maintenance $6,366 $6,366 Traffic Signals & Lighting $3,106 $3,106 Stormwater and Flood Control $2,073 $2,073 Solid Waste Recycling $476 $476 Recreation Administration $614 $614 Recreation Facilities $513 $513 Youth Services $1,277 $1,277 Community Services $975 $975 Ranger Program $363 $363 Aquatics $448 $448

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance Non Departmental
Departmental Cost
Allocation Summary
Detail page 54
Schedule 4.005
2025
Total Non Departmental
Golf Course $2,225 $2,225 Jack House $8 $8 Police Administration $7,473 $7,473 Patrol $1,040 $1,040 Investigations $449 $449 Police Support Services $1,688 $1,688 Neighborhood Services $294 $294 Traffic Safety $175 $175 Fire Administration $1,785 $1,785 Emergency Response $2,210 $2,210 Hazard Prevention $661 $661 Training Services $759 $759 Recruit Academy $345 $345 Fire Apparatus Service $1,933 $1,933 Fire Station $291 $291 Mobile Crisis Unit $665 $665 Emergency Management $89 $89 FD202 Downtown Bid Fund $1,301 $1,301 FD206 Law Enforcement Grant Fund $270 $270 FD208 Tourism Bid Fund $13,420 $13,420 FD209 SB1186 CASP Certify Fund $3 $3 FD212 San Luis Ranch CFD $1,273 $1,273 FD213 Avila Ranch CFE $354 $354 FD214 Avilia Ranch DPA Fund $280 $280 FD217 Opioid Settlement Fund $399 $399 FD406 Public Safety Equip Replacement Fund $2,158 $2,158 FD601 Water Fund $19,791 $19,791 FD602 Sewer Fund $27,422 $27,422 FD611 Parking Fund $11,989 $11,989 FD621Transit Fund $7,587 $7,587 FD701 General Agency Fund $5,217 $5,217 FD705 Whale Rock Fund $7,064 $7,064 FD711 Hazardous Mat Task Force Fund $687 $687 FD715 Boysen Ranch Conserv Easemt Fund $35 $35 FD726 Asset Forfeiture Pending $100 $100 FD727 SWAT Task Force $7 $7 Total $249,876 $249,876

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City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
Prepared by:

SCHEDULE 5.01

CITY ATTORNEY

NATURE AND EXTENT OF SERVICE
The City Attorney ensures that the City organization conducts its activities in accordance with applicable law, 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 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.

The City Attorney does not provide legal services for Whale Rock Commission due to a conflict of interest.

Costs are allocated as follows:
 General City Attorney - These costs are associated with the day-to-day activities of the City Attorney’s Office and are allocated based upon total operating expenditure by fund/department/division excluding Fund 705, Whale Rock. Certain costs are not allocated due to the nature of the case they were related to.
 Direct Departmental Expenses – These expenditures are related to legal matters supporting or benefitting a specific fund/department/division. Costs are allocated directly to the fund/department/division identified.

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Attorney
Costs to be allocated
Detail page 56
Schedule 5.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,652,744 $1,652,744 Deductions: GENERAL GOVERNMENT ($101,445) Total deductions: ($101,445) ($101,445) Allocated additions: 10000000 - Building Charge $3,693 $3,693 1011001 - City Administration $17,901 $4,312 $22,213 1012007 - Finance Non Departmental $1,947 $169 $2,116 1011021 - City Clerk $22,457 $22,457 1012000 - Finance $29,351 $29,351 1011101 - Network Services $38,907 $38,907 1011103 - Information Services $19,838 $19,838 1012006 - Finance Support Services $1,689 $1,689 1013001 - Human Resources $45,839 $45,839 1013003 - Wellness Program $124 $124 1015005 - Facilities Maintenance $13,948 $13,948 8020000 - Insurance ISF Fund $33,560 $33,560 Total allocated additions: $23,541 $210,194 $233,735 $233,735 Total to be allocated $1,574,840 $210,194 $1,785,034

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Attorney
Schedule of costs to be
allocated by function
Detail page 57
Schedule 5.003
2025
Total General & Admin General City Attorney Direct Departmental Expenses Wages & BenefitsSALARIES & WAGES $904,993 $904,993 FRINGE BENEFITS $446,393 $446,393 Other Expense and CostSERVICES & SUPPLIES $199,913 $117,551 $82,362 GENERAL GOVERNMENT $101,445 $101,445 Departmental Expenditures $1,652,744 $101,445 $1,468,937 $82,362 Cost AdjustmentsDeductions ($101,445) ($101,445)Additions: 1stOther $23,541 $23,541 Functional Cost $1,574,840 $23,541 $1,468,937 $82,362 Reallocate Admin ($23,541) $22,291 $1,250 Allocable Costs $1,574,840 $1,491,228 $83,612 1st Allocation $1,574,840 $1,491,228 $83,612 Additions: 2ndOther $210,194 $210,194 Functional Cost $210,194 $210,194 Reallocate Admin ($210,194) $199,034 $11,160 Allocable Costs $210,194 $199,034 $11,160 2nd Allocation $210,194 $199,034 $11,160 Total allocated $1,785,034 $1,690,262 $94,772

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Attorney
Detail allocation of
General City Attorney
Detail page 58
Schedule 5.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 235,270 0.187 % $2,795 $2,795 $380 $3,175 Cultural Activities 356,625 0.284 % $4,237 $4,237 $576 $4,813 Economic Development 814,416 0.649 % $9,676 $9,676 $1,316 $10,992Natural Resource Protection 1,246,522 0.993 % $14,810 $14,810 $2,015 $16,825 Community Promotion 351,412 0.280 % $4,175 $4,175 $568 $4,743 City Clerk 778,365 0.620 % $9,248 $9,248 $1,258 $10,506 Network Services 3,664,628 2.920 % $43,540 $43,540 $5,923 $49,463Human Resources 2,047,242 1.631 % $24,324 $24,324 $3,309 $27,633 Insurance ISF Fund 4,393,969 3.501 % $52,205 $52,205 $7,102 $59,307 Wellness Program 38,744 0.031 % $460 $460 $63 $523 Community Development Admin 971,303 0.774 % $11,540 $11,540 $1,570 $13,110 Commissions & Committees 10,187 0.008 % $121 $121 $16 $137 Planning 1,896,174 1.511 % $22,529 $22,529 $3,065 $25,594 Building and Safety 2,886,803 2.300 % $34,299 $34,299 $4,666 $38,965 Public Works Administration 1,486,040 1.184 % $17,656 $17,656 $2,402 $20,058 Parks Maintenance 4,077,165 3.248 % $48,441 $48,441 $6,590 $55,031 Swim Center Maintenance 665,424 0.530 % $7,906 $7,906 $1,076 $8,982 Urban Forest Services 229,260 0.183 % $2,724 $2,724 $371 $3,095 Facilities Maintenance 1,539,289 1.226 % $18,289 $18,289 $2,488 $20,777 Streets Maintenance 2,435,887 1.941 % $28,941 $28,941 $3,937 $32,878 Stormwater and Flood Control 1,137,402 0.906 % $13,514 $13,514 $1,838 $15,352 Traffic Signals & Lighting 719,851 0.574 % $8,553 $8,553 $1,164 $9,717 Fleet 1,470,536 1.172 % $17,472 $17,472 $2,377 $19,849 City Administration 1,593,051 1.269 % $18,927 $18,927 $18,927 Transportation/Plan Engineering 880,829 0.702 % $10,465 $10,465 $1,424 $11,889 Recreation Administration 978,461 0.780 % $11,625 $11,625 $1,582 $13,207 Recreation Facilities 390,589 0.311 % $4,641 $4,641 $631 $5,272 Youth Services 1,557,030 1.241 % $18,499 $18,499 $2,517 $21,016 Ranger Program 882,011 0.703 % $10,479 $10,479 $1,426 $11,905 Aquatics 706,839 0.563 % $8,398 $8,398 $1,143 $9,541 Police Administration 2,482,077 1.978 % $29,490 $29,490 $4,012 $33,502 Patrol 13,627,569 10.858 % $161,911 $161,911 $22,027 $183,938 Investigations 3,647,834 2.906 % $43,340 $43,340 $5,896 $49,236 Neighborhood Services 304,657 0.243 % $3,620 $3,620 $492 $4,112 Traffic Safety 922,256 0.735 % $10,957 $10,957 $1,491 $12,448 Fire Administration 1,447,660 1.153 % $17,200 $17,200 $2,340 $19,540 Emergency Response 15,169,981 12.086 % $180,237 $180,237 $24,520 $204,757 Hazard Prevention 1,075,918 0.857 % $12,783 $12,783 $1,739 $14,522 Training Services 108,109 0.086 % $1,284 $1,284 $175 $1,459 Fire Station 41,472 0.033 % $493 $493 $67 $560 Emergency Management 99,079 0.079 % $1,177 $1,177 $160 $1,337 FD202 Downtown Bid Fund 185,341 0.148 % $2,202 $2,202 $300 $2,502

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Attorney
Detail allocation of
General City Attorney
Detail page 59
Schedule 5.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 8,408,198 6.699 % $99,899 $99,899 $13,591 $113,490 FD611 Parking Fund 3,845,798 3.064 % $45,693 $45,693 $6,216 $51,909 FD602 Sewer Fund 9,561,341 7.618 % $113,600 $113,600 $15,455 $129,055 Golf Course 827,151 0.659 % $9,828 $9,828 $1,337 $11,165 FD705 Whale Rock Fund 1,682,420 1.340 % $19,989 $19,989 $2,719 $22,708 Information Services 1,402,583 1.117 % $16,664 $16,664 $2,267 $18,931 FD208 Tourism Bid Fund 2,152,578 1.715 % $25,575 $25,575 $3,479 $29,054 FD621Transit Fund 1,501,262 1.196 % $17,837 $17,837 $2,427 $20,264 FD206 Law Enforcement Grant Fund 156,008 0.124 % $1,854 $1,854 $252 $2,106 Fire Apparatus Service 631,944 0.503 % $7,508 $7,508 $1,021 $8,529 Police Support Services 3,672,725 2.926 % $43,636 $43,636 $5,936 $49,572 Community Services 670,957 0.535 % $7,972 $7,972 $1,085 $9,057 FD711 Hazardous Mat Task Force Fund 98,249 0.078 % $1,167 $1,167 $159 $1,326 CIP Project Engineering 2,819,887 2.247 % $33,504 $33,504 $4,558 $38,062 Community Services Group 554,787 0.442 % $6,592 $6,592 $6,592 Solid Waste Recycling 397,402 0.317 % $4,722 $4,722 $642 $5,364 Finance Support Services 123,019 0.098 % $1,462 $1,462 $199 $1,661 Finance Non Departmental 227,523 0.181 % $2,703 $2,703 $2,703 Office of DEI 567,531 0.452 % $6,743 $6,743 $917 $7,660 Engineering 899,156 0.716 % $10,683 $10,683 $1,453 $12,136 Housing Policy/Homelessness 1,201,192 0.957 % $14,272 $14,272 $1,942 $16,214 Jack House 1,121 0.001 % $13 $13 $2 $15 Recruit Academy 49,045 0.039 % $583 $583 $79 $662 Mobile Crisis Unit 163,942 0.131 % $1,948 $1,948 $265 $2,213 FD212 San Luis Ranch CFD 181,313 0.144 % $2,154 $2,154 $293 $2,447 FD701 General Agency Fund 742,930 0.592 % $8,827 $8,827 $1,201 $10,028 FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.004 % $60 $60 $8 $68 FD406 Public Safety Equip Replacement Fund 307,329 0.245 % $3,651 $3,651 $497 $4,148 FD209 SB1186 CASP Certify Fund 500 $6 $6 $1 $7 FD213 Avila Ranch CFE 50,435 0.040 % $599 $599 $82 $681 Finance 2,686,590 2.141 % $31,920 $31,920 $4,343 $36,263 FD214 Avilia Ranch DPA Fund 40,000 0.032 % $475 $475 $65 $540 Active Transportation 257,727 0.205 % $3,062 $3,062 $417 $3,479 FD217 Opioid Settlement Fund 56,844 0.045 % $675 $675 $92 $767 FD726 Asset Forfeiture Pending 13,640 0.011 % $162 $162 $22 $184 FD727 SWAT Task Force 587 0.002 % $7 $7 $7 Total 125,512,014 100.000 % $1,491,228 $1,491,228 $199,034 $1,690,262 (A) Alloc basis: Total Operating Expenditures by Department/DivisionSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Attorney
Detail allocation of
Direct Departmental Expenses
Detail page 60
Schedule 5.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedBuilding and Safety 29,603 35.943 % $30,052 $30,052 $4,011 $34,063 Fire Administration 14,675 17.818 % $14,898 $14,898 $1,988 $16,886 Recreation Administration 4,113 4.994 % $4,175 $4,175 $557 $4,732Community Development Admin 6,830 8.293 % $6,934 $6,934 $925 $7,859 Police Administration 27,141 32.952 % $27,553 $27,553 $3,679 $31,232 Total 82,362 100.000 % $83,612 $83,612 $11,160 $94,772 (A) Alloc basis: Direct ot Department/FundSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Attorney
Departmental Cost
Allocation Summary
Detail page 61
Schedule 5.006
2025
Total General City Attorney Direct Departmental Expenses City Administration $18,927 $18,927 Community Services Group $6,592 $6,592 Finance Non Departmental $2,703 $2,703 City Clerk $10,506 $10,506 Finance $36,263 $36,263 Network Services $49,463 $49,463 Information Services $18,931 $18,931 Finance Support Services $1,661 $1,661 Human Resources $27,633 $27,633 Wellness Program $523 $523 Public Works Administration $20,058 $20,058 Facilities Maintenance $20,777 $20,777 Fleet $19,849 $19,849 CIP Project Engineering $38,062 $38,062 Transportation/Plan Engineering $11,889 $11,889 Active Transportation $3,479 $3,479 Insurance ISF Fund $59,307 $59,307 City Council $3,175 $3,175 Cultural Activities $4,813 $4,813 Economic Development $10,992 $10,992 Natural Resource Protection $16,825 $16,825 Community Promotion $4,743 $4,743 Office of DEI $7,660 $7,660 Community Development Admin $20,969 $13,110 $7,859 Commissions & Committees $137 $137 Planning $25,594 $25,594 Engineering $12,136 $12,136 Building and Safety $73,028 $38,965 $34,063 Housing Policy/Homelessness $16,214 $16,214 Parks Maintenance $55,031 $55,031 Swim Center Maintenance $8,982 $8,982 Urban Forest Services $3,095 $3,095 Streets Maintenance $32,878 $32,878 Traffic Signals & Lighting $9,717 $9,717 Stormwater and Flood Control $15,352 $15,352 Solid Waste Recycling $5,364 $5,364 Recreation Administration $17,939 $13,207 $4,732 Recreation Facilities $5,272 $5,272 Youth Services $21,016 $21,016 Community Services $9,057 $9,057 Ranger Program $11,905 $11,905 Aquatics $9,541 $9,541

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Attorney
Departmental Cost
Allocation Summary
Detail page 62
Schedule 5.006
2025
Total General City Attorney Direct Departmental Expenses Golf Course $11,165 $11,165 Jack House $15 $15 Police Administration $64,734 $33,502 $31,232 Patrol $183,938 $183,938 Investigations $49,236 $49,236 Police Support Services $49,572 $49,572 Neighborhood Services $4,112 $4,112 Traffic Safety $12,448 $12,448 Fire Administration $36,426 $19,540 $16,886 Emergency Response $204,757 $204,757 Hazard Prevention $14,522 $14,522 Training Services $1,459 $1,459 Recruit Academy $662 $662 Fire Apparatus Service $8,529 $8,529 Fire Station $560 $560 Mobile Crisis Unit $2,213 $2,213 Emergency Management $1,337 $1,337 FD202 Downtown Bid Fund $2,502 $2,502 FD206 Law Enforcement Grant Fund $2,106 $2,106 FD208 Tourism Bid Fund $29,054 $29,054 FD209 SB1186 CASP Certify Fund $7 $7 FD212 San Luis Ranch CFD $2,447 $2,447 FD213 Avila Ranch CFE $681 $681 FD214 Avilia Ranch DPA Fund $540 $540 FD217 Opioid Settlement Fund $767 $767 FD406 Public Safety Equip Replacement Fund $4,148 $4,148 FD601 Water Fund $113,490 $113,490 FD602 Sewer Fund $129,055 $129,055 FD611 Parking Fund $51,909 $51,909 FD621Transit Fund $20,264 $20,264 FD701 General Agency Fund $10,028 $10,028 FD705 Whale Rock Fund $22,708 $22,708 FD711 Hazardous Mat Task Force Fund $1,326 $1,326 FD715 Boysen Ranch Conserv Easemt Fund $68 $68 FD726 Asset Forfeiture Pending $184 $184 FD727 SWAT Task Force $7 $7 Total $1,785,034 $1,690,262 $94,772

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City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
Prepared by:

SCHEDULE 6.01

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
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Clerk
Costs to be allocated
Detail page 64
Schedule 6.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $778,365 $778,365 Allocated additions: 10000000 - Building Charge $2,948 $2,948 1011001 - City Administration $8,430 $2,031 $10,461 1012007 - Finance Non Departmental $1,417 $123 $1,540 1011501 - City Attorney $9,248 $1,258 $10,506 1012000 - Finance $17,132 $17,132 1011101 - Network Services $33,540 $33,540 1011103 - Information Services $5,448 $5,448 1012006 - Finance Support Services $795 $795 1013001 - Human Resources $19,907 $19,907 1013003 - Wellness Program $80 $80 1015005 - Facilities Maintenance $11,134 $11,134 8020000 - Insurance ISF Fund $23,947 $23,947 Total allocated additions: $22,043 $115,395 $137,438 $137,438 Total to be allocated $800,408 $115,395 $915,803

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Clerk
Schedule of costs to be
allocated by function
Detail page 65
Schedule 6.003
2025
Total General & Admin City Clerk Services Public Counter/Main City Phone
General Government
Wages & BenefitsSALARIES & WAGES $371,571 $83,603 $212,539 $24,709 $50,720 FRINGE BENEFITS $187,517 $42,191 $107,260 $12,470 $25,596 Other Expense and CostSERVICES & SUPPLIES $132,779 $29,875 $75,950 $8,830 $18,124 OTHER CONTRACT SERVICES $86,498 $86,498 Departmental Expenditures $778,365 $155,669 $395,749 $46,009 $180,938 Additions: 1stOther $22,043 $22,043 Functional Cost $800,408 $177,712 $395,749 $46,009 $180,938 Reallocate Admin ($177,712) $112,943 $13,131 $51,638 Allocable Costs $800,408 $508,692 $59,140 $232,576 Unallocated ($232,576) ($232,576)1st Allocation $567,832 $508,692 $59,140 Additions: 2ndOther $115,395 $115,395 Functional Cost $115,395 $115,395 Reallocate Admin ($115,395) $73,338 $8,526 $33,531 Allocable Costs $115,395 $73,338 $8,526 $33,531 Unallocated ($33,531) ($33,531)2nd Allocation $81,864 $73,338 $8,526 Total allocated $649,696 $582,030 $67,666

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Clerk
Detail allocation of
City Clerk Services
Detail page 66
Schedule 6.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 9 4.245 % $21,595 $21,595 $4,681 $26,276 Fire Administration 6 2.830 % $14,397 $14,397 $3,121 $17,518 FD601 Water Fund 4 1.887 % $9,598 $9,598 $2,081 $11,679 FD602 Sewer Fund 4 1.887 % $9,598 $9,598 $2,081 $11,679 Recreation Administration 3 1.415 % $7,198 $7,198 $1,560 $8,758 City Administration 62 29.245 % $148,768 $148,768 $148,768 Public Works Administration 24 11.321 % $57,588 $57,588 $12,483 $70,071 City Attorney 9 4.245 % $21,595 $21,595 $21,595 Human Resources 20 9.434 % $47,990 $47,990 $10,403 $58,393 Finance 15 7.075 % $35,992 $35,992 $7,802 $43,794 Community Development Admin 35 16.509 % $83,982 $83,982 $18,204 $102,186 FD611 Parking Fund 3 1.415 % $7,198 $7,198 $1,560 $8,758 FD621Transit Fund 7 3.302 % $16,796 $16,796 $3,641 $20,437 Solid Waste Recycling 11 5.190 % $26,397 $26,397 $5,721 $32,118 Total 212 100.000 % $508,692 $508,692 $73,338 $582,030 (A) Alloc basis: Count of Council Agenda Items by Department/DivisionSource: Clerk-Agenda item Tracking by Operating program

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 67
Schedule 6.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 200 0.417 % $246 $246 $37 $283 Facilities Maintenance 500 1.041 % $616 $616 $92 $708 Streets Maintenance 1,400 2.916 % $1,725 $1,725 $257 $1,982 Stormwater and Flood Control 633 1.318 % $780 $780 $116 $896 Traffic Signals & Lighting 200 0.417 % $246 $246 $37 $283 Transportation/Plan Engineering 500 1.041 % $616 $616 $92 $708 Recreation Administration 400 0.833 % $493 $493 $74 $567 Recreation Facilities 100 0.208 % $123 $123 $18 $141 Youth Services 800 1.666 % $985 $985 $147 $1,132 Community Services 400 0.833 % $493 $493 $74 $567 Ranger Program 700 1.458 % $862 $862 $129 $991 Aquatics 100 0.208 % $123 $123 $18 $141 Golf Course 400 0.833 % $493 $493 $74 $567 Police Administration 700 1.458 % $862 $862 $129 $991 Patrol 5,100 10.623 % $6,282 $6,282 $938 $7,220 Investigations 1,300 2.708 % $1,601 $1,601 $239 $1,840 Police Support Services 2,000 4.166 % $2,464 $2,464 $368 $2,832 Neighborhood Services 100 0.208 % $123 $123 $18 $141 Traffic Safety 300 0.625 % $370 $370 $55 $425 Fire Administration 400 0.833 % $493 $493 $74 $567 Emergency Response 4,700 9.789 % $5,789 $5,789 $864 $6,653 Hazard Prevention 700 1.458 % $862 $862 $129 $991 FD601 Water Fund 3,567 7.430 % $4,394 $4,394 $656 $5,050 FD621Transit Fund 245 0.510 % $302 $302 $45 $347 City Administration 700 1.458 % $862 $862 $862 Economic Development 150 0.312 % $185 $185 $28 $213 Natural Resource Protection 400 0.833 % $493 $493 $74 $567 Community Promotion 20 0.042 % $25 $25 $4 $29 City Attorney 700 1.458 % $862 $862 $862 Finance 1,600 3.333 % $1,971 $1,971 $294 $2,265 Network Services 855 1.781 % $1,053 $1,053 $157 $1,210 Information Services 867 1.806 % $1,068 $1,068 $159 $1,227 Human Resources 1,000 2.083 % $1,232 $1,232 $184 $1,416 Community Development Admin 500 1.041 % $616 $616 $92 $708 Building and Safety 1,700 3.541 % $2,094 $2,094 $313 $2,407 Public Works Administration 800 1.666 % $985 $985 $147 $1,132 Parks Maintenance 1,500 3.124 % $1,848 $1,848 $276 $2,124 Swim Center Maintenance 100 0.208 % $123 $123 $18 $141 Fire Apparatus Service 200 0.417 % $246 $246 $37 $283 Fleet 450 0.937 % $554 $554 $83 $637 FD611 Parking Fund 1,552 3.233 % $1,912 $1,912 $285 $2,197 CIP Project Engineering 1,800 3.749 % $2,217 $2,217 $331 $2,548

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 68
Schedule 6.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPlanning 1,000 2.083 % $1,232 $1,232 $184 $1,416 City Council 500 1.041 % $616 $616 $92 $708 Housing Policy/Homelessness 500 1.041 % $616 $616 $92 $708 Solid Waste Recycling 200 0.417 % $246 $246 $37 $283 Office of DEI 200 0.417 % $246 $246 $37 $283 Engineering 600 1.250 % $739 $739 $110 $849 FD705 Whale Rock Fund 420 0.875 % $517 $517 $77 $594 FD602 Sewer Fund 3,632 7.565 % $4,474 $4,474 $668 $5,142 Emergency Management 100 0.208 % $123 $123 $18 $141 FD208 Tourism Bid Fund 130 0.271 % $160 $160 $24 $184 Community Services Group 250 0.521 % $308 $308 $308 Commissions & Committees 15 0.031 % $18 $18 $3 $21 Active Transportation 125 0.261 % $156 $156 $22 $178 Total 48,011 100.000 % $59,140 $59,140 $8,526 $67,666 (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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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Clerk
Departmental Cost
Allocation Summary
Detail page 69
Schedule 6.006
2025
Total City Clerk Services Public Counter/Main City Phone City Administration $149,630 $148,768 $862 Community Services Group $308 $308 City Attorney $22,457 $21,595 $862 Finance $46,059 $43,794 $2,265 Network Services $1,210 $1,210 Information Services $1,227 $1,227 Human Resources $59,809 $58,393 $1,416 Public Works Administration $71,203 $70,071 $1,132 Facilities Maintenance $708 $708 Fleet $637 $637 CIP Project Engineering $2,548 $2,548 Transportation/Plan Engineering $708 $708 Active Transportation $178 $178 City Council $708 $708 Economic Development $213 $213 Natural Resource Protection $567 $567 Community Promotion $29 $29 Office of DEI $283 $283 Community Development Admin $102,894 $102,186 $708 Commissions & Committees $21 $21 Planning $1,416 $1,416 Engineering $849 $849 Building and Safety $2,407 $2,407 Housing Policy/Homelessness $708 $708 Parks Maintenance $2,124 $2,124 Swim Center Maintenance $141 $141 Urban Forest Services $283 $283 Streets Maintenance $1,982 $1,982 Traffic Signals & Lighting $283 $283 Stormwater and Flood Control $896 $896 Solid Waste Recycling $32,401 $32,118 $283 Recreation Administration $9,325 $8,758 $567 Recreation Facilities $141 $141 Youth Services $1,132 $1,132 Community Services $567 $567 Ranger Program $991 $991 Aquatics $141 $141 Golf Course $567 $567 Police Administration $27,267 $26,276 $991 Patrol $7,220 $7,220 Investigations $1,840 $1,840 Police Support Services $2,832 $2,832

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
City Clerk
Departmental Cost
Allocation Summary
Detail page 70
Schedule 6.006
2025
Total City Clerk Services Public Counter/Main City Phone Neighborhood Services $141 $141 Traffic Safety $425 $425 Fire Administration $18,085 $17,518 $567 Emergency Response $6,653 $6,653 Hazard Prevention $991 $991 Fire Apparatus Service $283 $283 Emergency Management $141 $141 FD208 Tourism Bid Fund $184 $184 FD601 Water Fund $16,729 $11,679 $5,050 FD602 Sewer Fund $16,821 $11,679 $5,142 FD611 Parking Fund $10,955 $8,758 $2,197 FD621Transit Fund $20,784 $20,437 $347 FD705 Whale Rock Fund $594 $594 Total $649,696 $582,030 $67,666

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City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
Prepared by:

SCHEDULE 7.01

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, cash handling, and customer service.

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
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
Prepared by:

SCHEDULE 7.01

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.
 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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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Costs to be allocated
Detail page 72
Schedule 7.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,686,591 $2,686,591 Allocated additions: 10000000 - Building Charge $11,509 $11,509 1011001 - City Administration $29,098 $7,009 $36,107 1012007 - Finance Non Departmental $3,733 $325 $4,058 1011501 - City Attorney $31,920 $4,343 $36,263 1011021 - City Clerk $37,963 $8,096 $46,059 1012000 - Finance $5,860 $5,860 1011101 - Network Services $63,647 $63,647 1011103 - Information Services $19,371 $19,371 1012006 - Finance Support Services $2,745 $2,745 1013001 - Human Resources $70,781 $70,781 1013003 - Wellness Program $283 $283 1015005 - Facilities Maintenance $43,466 $43,466 8020000 - Insurance ISF Fund $66,400 $66,400 Total allocated additions: $114,223 $292,326 $406,549 $406,549 Total to be allocated $2,800,814 $292,326 $3,093,140

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Schedule of costs to be
allocated by function
Detail page 73
Schedule 7.003
2025
Total General &
Admin
Bus Lic, Trans
Occ Tax &
Tourism
Accounts
Payable
Payroll Purchasing General
Finance
Cashier Budget Cannabis
Wages & BenefitsSALARIES & WAGES $1,446,474 $277,434 $90,549 $98,650 $236,498 $154,628 $358,147 $75,795 $138,428 $16,345 FRINGE BENEFITS $662,281 $127,025 $41,459 $45,168 $108,283 $70,798 $163,981 $34,704 $63,380 $7,483 Other Expense and CostSERVICES AND SUPPLIES $572,975 $109,897 $35,868 $39,077 $93,681 $61,251 $141,869 $30,024 $54,834 $6,474 PRINT MAIL SERVICES $4,861 $4,861 Departmental Expenditures $2,686,591 $514,356 $172,737 $182,895 $438,462 $286,677 $663,997 $140,523 $256,642 $30,302 Additions: 1stOther $114,223 $1,314 $6,785 $30,235 $7,859 $45,803 $4,912 $17,315 Functional Cost $2,800,814 $514,356 $174,051 $189,680 $468,697 $294,536 $709,800 $145,435 $273,957 $30,302 Reallocate Admin ($514,356) $40,902 $43,307 $103,822 $67,881 $157,226 $33,274 $60,769 $7,175 Allocable Costs $2,800,814 $214,953 $232,987 $572,519 $362,417 $867,026 $178,709 $334,726 $37,477 Unallocated ($252,430) ($214,953) ($37,477)1st Allocation $2,548,384 $232,987 $572,519 $362,417 $867,026 $178,709 $334,726 Additions: 2ndFinance $5,860 $83 $583 $426 $494 $2,878 $309 $1,087 Other $286,466 $3,294 $17,016 $75,828 $19,709 $114,873 $12,318 $43,428 Functional Cost $292,326 $3,377 $17,599 $76,254 $20,203 $117,751 $12,627 $44,515 Allocable Costs $292,326 $3,377 $17,599 $76,254 $20,203 $117,751 $12,627 $44,515 Unallocated ($3,377) ($3,377)2nd Allocation $288,949 $17,599 $76,254 $20,203 $117,751 $12,627 $44,515 Total allocated $2,837,333 $250,586 $648,773 $382,620 $984,777 $191,336 $379,241

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Detail allocation of
Accounts Payable
Detail page 74
Schedule 7.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 2,461 9.532 % $22,209 $22,209 $1,733 $23,942 FD611 Parking Fund 1,419 5.496 % $12,805 $12,805 $999 $13,804 FD602 Sewer Fund 2,962 11.473 % $26,730 $26,730 $2,085 $28,815 FD621Transit Fund 340 1.317 % $3,068 $3,068 $239 $3,307 FD705 Whale Rock Fund 301 1.166 % $2,716 $2,716 $212 $2,928 FD711 Hazardous Mat Task Force Fund 74 0.287 % $668 $668 $52 $720City Council 125 0.484 % $1,128 $1,128 $88 $1,216 Economic Development 218 0.844 % $1,967 $1,967 $153 $2,120 Natural Resource Protection 238 0.922 % $2,148 $2,148 $168 $2,316Community Promotion 114 0.442 % $1,029 $1,029 $80 $1,109 Finance Support Services 102 0.395 % $920 $920 $72 $992 Human Resources 688 2.665 % $6,209 $6,209 $484 $6,693 Insurance ISF Fund 24 0.093 % $217 $217 $17 $234 Wellness Program 8 0.031 % $72 $72 $6 $78 Community Development Admin 263 1.019 % $2,373 $2,373 $185 $2,558Commissions & Committees 10 0.039 % $90 $90 $7 $97 Planning 124 0.480 % $1,119 $1,119 $87 $1,206 Building and Safety 255 0.988 % $2,301 $2,301 $180 $2,481 Public Works Administration 260 1.007 % $2,346 $2,346 $183 $2,529Parks Maintenance 1,033 4.001 % $9,322 $9,322 $727 $10,049 Swim Center Maintenance 296 1.146 % $2,671 $2,671 $208 $2,879 Urban Forest Services 109 0.422 % $984 $984 $77 $1,061 Facilities Maintenance 1,196 4.632 % $10,793 $10,793 $842 $11,635Streets Maintenance 654 2.533 % $5,902 $5,902 $460 $6,362 Traffic Signals & Lighting 174 0.674 % $1,570 $1,570 $122 $1,692 Fleet 999 3.869 % $9,015 $9,015 $703 $9,718 City Administration 352 1.363 % $3,177 $3,177 $3,177 Transportation/Plan Engineering 60 0.232 % $541 $541 $42 $583 Recreation Administration 334 1.294 % $3,014 $3,014 $235 $3,249 Recreation Facilities 116 0.449 % $1,047 $1,047 $82 $1,129 Youth Services 352 1.363 % $3,177 $3,177 $248 $3,425 Community Services 362 1.402 % $3,267 $3,267 $255 $3,522 Ranger Program 412 1.596 % $3,718 $3,718 $290 $4,008 Aquatics 126 0.488 % $1,137 $1,137 $89 $1,226 Police Administration 1,189 4.605 % $10,730 $10,730 $837 $11,567 Patrol 195 0.755 % $1,760 $1,760 $137 $1,897 Investigations 90 0.349 % $812 $812 $63 $875 Police Support Services 110 0.426 % $993 $993 $77 $1,070 Neighborhood Services 38 0.147 % $343 $343 $27 $370 Traffic Safety 50 0.194 % $451 $451 $35 $486 Emergency Response 360 1.394 % $3,249 $3,249 $253 $3,502 Hazard Prevention 144 0.558 % $1,299 $1,299 $101 $1,400

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Detail allocation of
Accounts Payable
Detail page 75
Schedule 7.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedTraining Services 280 1.085 % $2,527 $2,527 $197 $2,724 Fire Station 246 0.953 % $2,220 $2,220 $173 $2,393 Emergency Management 63 0.244 % $569 $569 $44 $613 City Attorney 198 0.767 % $1,787 $1,787 $1,787 City Clerk 210 0.813 % $1,895 $1,895 $1,895 Network Services 773 2.994 % $6,976 $6,976 $544 $7,520 Information Services 114 0.442 % $1,029 $1,029 $80 $1,109 Golf Course 304 1.177 % $2,743 $2,743 $214 $2,957 Fire Administration 390 1.511 % $3,519 $3,519 $275 $3,794 Fire Apparatus Service 554 2.146 % $4,999 $4,999 $390 $5,389 FD208 Tourism Bid Fund 280 1.085 % $2,527 $2,527 $197 $2,724 FD202 Downtown Bid Fund 16 0.062 % $144 $144 $11 $155 CIP Project Engineering 137 0.531 % $1,236 $1,236 $96 $1,332 Cultural Activities 2 0.008 % $18 $18 $1 $19 FD201 Local Sales Tax Fund 3 0.012 % $27 $27 $2 $29 FD401 Capital Outlay Engineering 1,072 4.152 % $9,674 $9,674 $755 $10,429 FD404 Major Facility Replacement Fund 106 0.411 % $957 $957 $75 $1,032 Solid Waste Recycling 71 0.275 % $641 $641 $50 $691 Community Services Group 53 0.205 % $478 $478 $478 Finance Non Departmental 6 0.023 % $54 $54 $54 FD206 Law Enforcement Grant Fund 8 0.031 % $72 $72 $6 $78 FD402 Fleet Replace 119 0.461 % $1,074 $1,074 $84 $1,158 Office of DEI 133 0.515 % $1,200 $1,200 $94 $1,294 Engineering 22 0.085 % $199 $199 $15 $214 Housing Policy/Homelessness 92 0.356 % $830 $830 $65 $895 Stormwater and Flood Control 188 0.728 % $1,697 $1,697 $132 $1,829 FD403 Info Tech Replacement Fund 114 0.442 % $1,029 $1,029 $80 $1,109 FD507 Transportation Impact Fee Fund 58 0.225 % $523 $523 $41 $564 Jack House 10 0.039 % $90 $90 $7 $97 Mobile Crisis Unit 115 0.445 % $1,038 $1,038 $81 $1,119 FD212 San Luis Ranch CFD 6 0.023 % $54 $54 $4 $58 FD701 General Agency Fund 106 0.411 % $957 $957 $75 $1,032 FD715 Boysen Ranch Conserv Easemt Fund 6 0.023 % $54 $54 $4 $58 All Other 1,126 4.361 % $10,161 $10,161 $793 $10,954 Recruit Academy 4 0.015 % $36 $36 $3 $39 FD209 SB1186 CASP Certify Fund 17 0.066 % $153 $153 $12 $165 FD406 Public Safety Equip Replacement Fund 30 0.116 % $271 $271 $21 $292 FD504 LOVR Impact Fee Fund 1 0.004 % $9 $9 $1 $10 FD213 Avila Ranch CFE 37 0.143 % $334 $334 $26 $360 FD214 Avilia Ranch DPA Fund 5 0.019 % $45 $45 $4 $49 FD215 Affordable Housing BEGIN Loan Fund 2 0.008 % $18 $18 $1 $19FD505 Affordable Housing Fund 2 0.008 % $18 $18 $1 $19

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Detail allocation of
Accounts Payable
Detail page 76
Schedule 7.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedDevelopment Services 2 0.008 % $18 $18 $5 $23 Total 25,818 100.000 % $232,987 $232,987 $17,599 $250,586 (A) Alloc basis: Accounts Payable Transaction Count by Department/FundSource: AP Checks worksheet

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Detail allocation of
Payroll
Detail page 77
Schedule 7.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 200 0.427 % $2,443 $2,443 $341 $2,784 Facilities Maintenance 500 1.067 % $6,109 $6,109 $852 $6,961 Streets Maintenance 1,400 2.988 % $17,104 $17,104 $2,385 $19,489 Stormwater and Flood Control 633 1.351 % $7,734 $7,734 $1,078 $8,812 Traffic Signals & Lighting 200 0.427 % $2,443 $2,443 $341 $2,784 Transportation/Plan Engineering 500 1.067 % $6,109 $6,109 $852 $6,961 Recreation Administration 400 0.854 % $4,887 $4,887 $681 $5,568 Recreation Facilities 100 0.213 % $1,222 $1,222 $170 $1,392 Youth Services 800 1.707 % $9,774 $9,774 $1,363 $11,137 Community Services 400 0.854 % $4,887 $4,887 $681 $5,568 Ranger Program 700 1.494 % $8,552 $8,552 $1,193 $9,745 Aquatics 100 0.213 % $1,222 $1,222 $170 $1,392 Golf Course 400 0.854 % $4,887 $4,887 $681 $5,568 Police Administration 700 1.494 % $8,552 $8,552 $1,193 $9,745 Patrol 5,100 10.883 % $62,309 $62,309 $8,688 $70,997 Investigations 1,300 2.774 % $15,883 $15,883 $2,215 $18,098 Police Support Services 2,000 4.268 % $24,435 $24,435 $3,407 $27,842 Neighborhood Services 100 0.213 % $1,222 $1,222 $170 $1,392 Traffic Safety 300 0.640 % $3,665 $3,665 $511 $4,176 Fire Administration 400 0.854 % $4,887 $4,887 $681 $5,568 Emergency Response 4,700 10.030 % $57,422 $57,422 $8,007 $65,429 Hazard Prevention 700 1.494 % $8,552 $8,552 $1,193 $9,745 FD601 Water Fund 3,567 7.612 % $43,579 $43,579 $6,077 $49,656 FD621Transit Fund 245 0.523 % $2,993 $2,993 $417 $3,410 City Administration 700 1.494 % $8,552 $8,552 $8,552 Economic Development 150 0.320 % $1,833 $1,833 $256 $2,089 Natural Resource Protection 400 0.854 % $4,887 $4,887 $681 $5,568Community Promotion 20 0.043 % $244 $244 $34 $278 City Attorney 700 1.494 % $8,552 $8,552 $8,552 City Clerk 450 0.960 % $5,498 $5,498 $5,498 Network Services 855 1.825 % $10,446 $10,446 $1,457 $11,903 Information Services 867 1.850 % $10,592 $10,592 $1,477 $12,069 Human Resources 1,000 2.134 % $12,217 $12,217 $1,704 $13,921 Community Development Admin 500 1.067 % $6,109 $6,109 $852 $6,961Building and Safety 1,700 3.628 % $20,770 $20,770 $2,896 $23,666 Public Works Administration 800 1.707 % $9,774 $9,774 $1,363 $11,137 Parks Maintenance 1,500 3.201 % $18,326 $18,326 $2,555 $20,881 Swim Center Maintenance 100 0.213 % $1,222 $1,222 $170 $1,392 Fire Apparatus Service 200 0.427 % $2,443 $2,443 $341 $2,784 Fleet 450 0.960 % $5,498 $5,498 $767 $6,265 FD611 Parking Fund 1,552 3.312 % $18,961 $18,961 $2,644 $21,605 CIP Project Engineering 1,800 3.841 % $21,991 $21,991 $3,066 $25,057

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Detail allocation of
Payroll
Detail page 78
Schedule 7.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPlanning 1,000 2.134 % $12,217 $12,217 $1,704 $13,921 City Council 500 1.067 % $6,109 $6,109 $852 $6,961 Housing Policy/Homelessness 500 1.067 % $6,109 $6,109 $852 $6,961Solid Waste Recycling 200 0.427 % $2,443 $2,443 $341 $2,784 Office of DEI 200 0.427 % $2,443 $2,443 $341 $2,784 Engineering 600 1.280 % $7,330 $7,330 $1,022 $8,352 FD705 Whale Rock Fund 420 0.896 % $5,131 $5,131 $716 $5,847 FD602 Sewer Fund 3,632 7.751 % $44,374 $44,374 $6,187 $50,561 Emergency Management 100 0.213 % $1,222 $1,222 $170 $1,392 FD208 Tourism Bid Fund 130 0.277 % $1,588 $1,588 $221 $1,809 Community Services Group 250 0.533 % $3,054 $3,054 $3,054 Commissions & Committees 15 0.032 % $183 $183 $26 $209 Active Transportation 125 0.265 % $1,529 $1,529 $212 $1,741 Total 46,861 100.000 % $572,519 $572,519 $76,254 $648,773 (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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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Detail allocation of
Purchasing
Detail page 79
Schedule 7.006
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 28,791 0.081 % $292 $292 $17 $309 Economic Development 593,886 1.662 % $6,022 $6,022 $350 $6,372 Natural Resource Protection 382,299 1.070 % $3,877 $3,877 $225 $4,102 Community Promotion 320,366 0.896 % $3,249 $3,249 $189 $3,438 City Attorney 301,359 0.843 % $3,056 $3,056 $3,056 City Clerk 219,278 0.614 % $2,224 $2,224 $2,224 Finance 577,836 1.617 % $5,860 $5,860 $5,860 Network Services 2,117,135 5.924 % $21,469 $21,469 $1,248 $22,717Information Services 69,980 0.196 % $710 $710 $41 $751 Human Resources 554,351 1.551 % $5,621 $5,621 $327 $5,948 Community Development Admin 185,521 0.519 % $1,881 $1,881 $109 $1,990 Commissions & Committees 3,462 0.010 % $35 $35 $2 $37 Planning 270,913 0.758 % $2,747 $2,747 $160 $2,907 Public Works Administration 41,404 0.116 % $420 $420 $24 $444 Parks Maintenance 2,256,847 6.315 % $22,886 $22,886 $1,330 $24,216 Swim Center Maintenance 517,315 1.447 % $5,246 $5,246 $305 $5,551Urban Forest Services 25,550 0.071 % $259 $259 $15 $274 Facilities Maintenance 854,010 2.390 % $8,660 $8,660 $503 $9,163 Streets Maintenance 906,577 2.537 % $9,193 $9,193 $534 $9,727 Traffic Signals & Lighting 442,333 1.238 % $4,485 $4,485 $261 $4,746 Fleet 921,795 2.579 % $9,347 $9,347 $543 $9,890 City Administration 175,317 0.491 % $1,778 $1,778 $1,778 Transportation/Plan Engineering 102,270 0.286 % $1,037 $1,037 $60 $1,097 Recreation Administration 87,487 0.245 % $887 $887 $52 $939 Recreation Facilities 73,143 0.205 % $742 $742 $43 $785 Youth Services 181,882 0.509 % $1,844 $1,844 $107 $1,951 Community Services 138,900 0.389 % $1,409 $1,409 $82 $1,491 Aquatics 63,721 0.178 % $646 $646 $38 $684 Golf Course 316,904 0.887 % $3,214 $3,214 $187 $3,401 Police Administration 1,064,233 2.978 % $10,792 $10,792 $627 $11,419 Patrol 148,219 0.415 % $1,503 $1,503 $87 $1,590 Investigations 63,986 0.179 % $649 $649 $38 $687 Police Support Services 240,380 0.673 % $2,438 $2,438 $142 $2,580Neighborhood Services 41,836 0.117 % $424 $424 $25 $449 Traffic Safety 24,942 0.070 % $253 $253 $15 $268 Fire Administration 254,132 0.711 % $2,577 $2,577 $150 $2,727 Emergency Response 314,666 0.880 % $3,191 $3,191 $185 $3,376 Fire Apparatus Service 275,286 0.770 % $2,792 $2,792 $162 $2,954 Hazard Prevention 94,100 0.263 % $954 $954 $55 $1,009 Training Services 108,109 0.302 % $1,096 $1,096 $64 $1,160 Emergency Management 12,734 0.036 % $129 $129 $8 $137 FD208 Tourism Bid Fund 1,911,188 5.348 % $19,380 $19,380 $1,126 $20,506

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Detail allocation of
Purchasing
Detail page 80
Schedule 7.006
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 1,707,291 4.777 % $17,313 $17,313 $1,006 $18,319 FD602 Sewer Fund 3,905,154 10.927 % $39,600 $39,600 $2,301 $41,901 FD621Transit Fund 1,080,443 3.023 % $10,956 $10,956 $637 $11,593 FD705 Whale Rock Fund 1,006,018 2.815 % $10,202 $10,202 $593 $10,795 FD711 Hazardous Mat Task Force Fund 97,866 0.274 % $992 $992 $58 $1,050 Finance Non Departmental 136,941 0.383 % $1,389 $1,389 $1,389 CIP Project Engineering 121,391 0.340 % $1,231 $1,231 $72 $1,303 Solid Waste Recycling 67,815 0.190 % $688 $688 $40 $728 Community Services Group 43,998 0.123 % $446 $446 $446 Building and Safety 557,629 1.560 % $5,655 $5,655 $329 $5,984 Stormwater and Flood Control 295,246 0.826 % $2,994 $2,994 $174 $3,168 FD206 Law Enforcement Grant Fund 38,324 0.107 % $389 $389 $23 $412 FD601 Water Fund 2,818,546 7.886 % $28,582 $28,582 $1,661 $30,243Insurance ISF Fund 3,299,193 9.231 % $33,456 $33,456 $1,944 $35,400 Office of DEI 388,522 1.087 % $3,940 $3,940 $229 $4,169 Engineering 28,321 0.079 % $287 $287 $17 $304 Housing Policy/Homelessness 505,357 1.414 % $5,125 $5,125 $298 $5,423 Mobile Crisis Unit 94,791 0.265 % $961 $961 $56 $1,017 Cultural Activities 356,625 0.998 % $3,616 $3,616 $210 $3,826 Finance Support Services 123,019 0.344 % $1,247 $1,247 $72 $1,319Wellness Program 38,744 0.108 % $393 $393 $23 $416 Jack House 1,121 0.003 % $11 $11 $1 $12 Recruit Academy 49,045 0.137 % $497 $497 $29 $526 Fire Station 41,472 0.116 % $421 $421 $24 $445 FD202 Downtown Bid Fund 185,341 0.519 % $1,879 $1,879 $109 $1,988FD212 San Luis Ranch CFD 181,313 0.507 % $1,839 $1,839 $107 $1,946 FD406 Public Safety Equip Replacement Fund 307,329 0.860 % $3,116 $3,116 $181 $3,297 FD701 General Agency Fund 742,930 2.079 % $7,534 $7,534 $438 $7,972 FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.014 % $51 $51 $3 $54 Ranger Program 51,693 0.145 % $524 $524 $30 $554 FD209 SB1186 CASP Certify Fund 500 0.001 % $5 $5 $5 FD213 Avila Ranch CFE 50,435 0.141 % $511 $511 $30 $541 FD214 Avilia Ranch DPA Fund 40,000 0.112 % $406 $406 $24 $430 Active Transportation 16,484 0.046 % $167 $167 $10 $177 FD217 Opioid Settlement Fund 56,844 0.159 % $576 $576 $33 $609 FD726 Asset Forfeiture Pending 13,640 0.038 % $138 $138 $5 $143 FD727 SWAT Task Force 587 $6 $6 $6 Total 35,739,434 100.000 % $362,417 $362,417 $20,203 $382,620 (A) Alloc basis: Operating Services and Supply Expenditures by Fund/Department/DivisionSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Detail allocation of
General Finance
Detail page 81
Schedule 7.007
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 235,270 0.189 % $1,639 $1,639 $231 $1,870 Cultural Activities 356,625 0.286 % $2,484 $2,484 $351 $2,835 Economic Development 814,416 0.654 % $5,673 $5,673 $801 $6,474 Natural Resource Protection 1,246,522 1.001 % $8,682 $8,682 $1,227 $9,909 Community Promotion 351,412 0.282 % $2,448 $2,448 $346 $2,794 City Attorney 1,652,744 1.328 % $11,512 $11,512 $11,512 City Clerk 778,365 0.625 % $5,422 $5,422 $5,422 Network Services 3,664,628 2.944 % $25,525 $25,525 $3,606 $29,131Human Resources 2,047,242 1.645 % $14,260 $14,260 $2,014 $16,274 Insurance ISF Fund 4,393,969 3.530 % $30,605 $30,605 $4,323 $34,928 Wellness Program 38,744 0.031 % $270 $270 $38 $308 Community Development Admin 971,303 0.780 % $6,765 $6,765 $956 $7,721 Commissions & Committees 10,187 0.008 % $71 $71 $10 $81 Planning 1,896,174 1.523 % $13,207 $13,207 $1,866 $15,073 Building and Safety 2,886,803 2.319 % $20,107 $20,107 $2,840 $22,947 Public Works Administration 1,486,040 1.194 % $10,351 $10,351 $1,462 $11,813 Parks Maintenance 4,077,165 3.275 % $28,399 $28,399 $4,012 $32,411 Swim Center Maintenance 665,424 0.535 % $4,635 $4,635 $655 $5,290Urban Forest Services 229,260 0.184 % $1,597 $1,597 $226 $1,823 Facilities Maintenance 1,539,289 1.237 % $10,722 $10,722 $1,515 $12,237 Streets Maintenance 2,435,887 1.957 % $16,967 $16,967 $2,397 $19,364 Stormwater and Flood Control 1,137,402 0.914 % $7,922 $7,922 $1,119 $9,041 Traffic Signals & Lighting 719,851 0.578 % $5,014 $5,014 $708 $5,722 Fleet 1,470,536 1.181 % $10,243 $10,243 $1,447 $11,690 City Administration 1,593,051 1.280 % $11,096 $11,096 $11,096 Transportation/Plan Engineering 880,829 0.708 % $6,135 $6,135 $867 $7,002 Recreation Administration 978,461 0.786 % $6,815 $6,815 $963 $7,778 Recreation Facilities 390,589 0.314 % $2,721 $2,721 $384 $3,105 Youth Services 1,557,030 1.251 % $10,845 $10,845 $1,532 $12,377 Ranger Program 882,011 0.709 % $6,143 $6,143 $868 $7,011 Aquatics 706,839 0.568 % $4,923 $4,923 $695 $5,618 Police Administration 2,482,077 1.994 % $17,288 $17,288 $2,442 $19,730 Patrol 13,627,569 10.948 % $94,920 $94,920 $13,409 $108,329 Investigations 3,647,834 2.931 % $25,408 $25,408 $3,589 $28,997 Neighborhood Services 304,657 0.245 % $2,122 $2,122 $300 $2,422 Traffic Safety 922,256 0.741 % $6,424 $6,424 $907 $7,331 Fire Administration 1,447,660 1.163 % $10,083 $10,083 $1,424 $11,507 Emergency Response 15,169,981 12.187 % $105,663 $105,663 $14,927 $120,590 Hazard Prevention 1,075,918 0.864 % $7,494 $7,494 $1,059 $8,553 Training Services 108,109 0.087 % $753 $753 $106 $859 Fire Station 41,472 0.033 % $289 $289 $41 $330 Emergency Management 99,079 0.080 % $690 $690 $97 $787

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Detail allocation of
General Finance
Detail page 82
Schedule 7.007
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD202 Downtown Bid Fund 185,341 0.149 % $1,291 $1,291 $182 $1,473FD601 Water Fund 8,408,198 6.755 % $58,566 $58,566 $8,273 $66,839FD611 Parking Fund 3,845,798 3.090 % $26,787 $26,787 $3,784 $30,571 FD602 Sewer Fund 9,561,341 7.681 % $66,597 $66,597 $9,408 $76,005Golf Course 827,151 0.664 % $5,761 $5,761 $814 $6,575 FD705 Whale Rock Fund 1,682,420 1.352 % $11,719 $11,719 $1,655 $13,374 Information Services 1,402,583 1.127 % $9,769 $9,769 $1,380 $11,149 FD208 Tourism Bid Fund 2,152,578 1.729 % $14,993 $14,993 $2,118 $17,111 FD621Transit Fund 1,501,262 1.206 % $10,457 $10,457 $1,477 $11,934 FD206 Law Enforcement Grant Fund 156,008 0.125 % $1,087 $1,087 $154 $1,241 Fire Apparatus Service 631,944 0.508 % $4,402 $4,402 $622 $5,024 Police Support Services 3,672,725 2.950 % $25,582 $25,582 $3,614 $29,196 Community Services 670,957 0.539 % $4,673 $4,673 $660 $5,333 FD711 Hazardous Mat Task Force Fund 98,249 0.079 % $684 $684 $97 $781 CIP Project Engineering 2,819,887 2.265 % $19,641 $19,641 $2,775 $22,416 Community Services Group 554,787 0.446 % $3,864 $3,864 $3,864 Solid Waste Recycling 397,402 0.319 % $2,768 $2,768 $391 $3,159 Finance Support Services 123,019 0.099 % $857 $857 $121 $978 Finance Non Departmental 227,523 0.183 % $1,585 $1,585 $1,585 Office of DEI 567,531 0.456 % $3,953 $3,953 $558 $4,511 Engineering 899,156 0.722 % $6,263 $6,263 $885 $7,148 Housing Policy/Homelessness 1,201,192 0.965 % $8,367 $8,367 $1,182 $9,549 Jack House 1,121 0.001 % $8 $8 $1 $9 Recruit Academy 49,045 0.039 % $342 $342 $48 $390 Mobile Crisis Unit 163,942 0.132 % $1,142 $1,142 $161 $1,303 FD212 San Luis Ranch CFD 181,313 0.146 % $1,263 $1,263 $178 $1,441 FD701 General Agency Fund 742,930 0.597 % $5,175 $5,175 $731 $5,906 FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.004 % $35 $35 $5 $40 FD406 Public Safety Equip Replacement Fund 307,329 0.247 % $2,141 $2,141 $302 $2,443 FD209 SB1186 CASP Certify Fund 500 $3 $3 $3 FD213 Avila Ranch CFE 50,435 0.041 % $351 $351 $50 $401 FD214 Avilia Ranch DPA Fund 40,000 0.032 % $279 $279 $39 $318 Active Transportation 257,727 0.207 % $1,795 $1,795 $254 $2,049 FD217 Opioid Settlement Fund 56,844 0.046 % $396 $396 $56 $452 FD726 Asset Forfeiture Pending 13,640 0.011 % $95 $95 $13 $108 FD727 SWAT Task Force 587 -0.001% $3 $3 $3 $6 Total 124,478,168 100.000 % $867,026 $867,026 $117,751 $984,777 (A) Alloc basis: Total Operating Expenditures by Department/DivisionSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Detail allocation of
Cashier
Detail page 83
Schedule 7.008
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 727 7.270 % $12,992 $12,992 $918 $13,910 FD621Transit Fund 106 1.060 % $1,894 $1,894 $134 $2,028 FD601 Water Fund 1,406 14.060 % $25,126 $25,126 $1,775 $26,901 FD602 Sewer Fund 1,406 14.060 % $25,126 $25,126 $1,775 $26,901 All Other 6,355 63.550 % $113,571 $113,571 $8,025 $121,596 Total 10,000 100.000 % $178,709 $178,709 $12,627 $191,336 (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

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Detail allocation of
Budget
Detail page 84
Schedule 7.009
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 235,270 0.189 % $633 $633 $88 $721 Cultural Activities 356,625 0.286 % $959 $959 $133 $1,092 Economic Development 814,416 0.654 % $2,190 $2,190 $303 $2,493 Natural Resource Protection 1,246,522 1.001 % $3,352 $3,352 $464 $3,816 Community Promotion 351,412 0.282 % $945 $945 $131 $1,076 City Attorney 1,652,744 1.328 % $4,444 $4,444 $4,444 City Clerk 778,365 0.625 % $2,093 $2,093 $2,093 Network Services 3,664,628 2.944 % $9,854 $9,854 $1,363 $11,217 Human Resources 2,047,242 1.645 % $5,505 $5,505 $762 $6,267 Insurance ISF Fund 4,393,969 3.530 % $11,816 $11,816 $1,634 $13,450 Wellness Program 38,744 0.031 % $104 $104 $14 $118 Community Development Admin 971,303 0.780 % $2,612 $2,612 $361 $2,973 Commissions & Committees 10,187 0.008 % $27 $27 $4 $31 Planning 1,896,174 1.523 % $5,099 $5,099 $705 $5,804 Building and Safety 2,886,803 2.319 % $7,763 $7,763 $1,074 $8,837Public Works Administration 1,486,040 1.194 % $3,996 $3,996 $553 $4,549 Parks Maintenance 4,077,165 3.275 % $10,964 $10,964 $1,517 $12,481 Swim Center Maintenance 665,424 0.535 % $1,789 $1,789 $248 $2,037Urban Forest Services 229,260 0.184 % $616 $616 $85 $701 Facilities Maintenance 1,539,289 1.237 % $4,139 $4,139 $573 $4,712 Streets Maintenance 2,435,887 1.957 % $6,550 $6,550 $906 $7,456 Stormwater and Flood Control 1,137,402 0.914 % $3,059 $3,059 $423 $3,482 Traffic Signals & Lighting 719,851 0.578 % $1,936 $1,936 $268 $2,204 Fleet 1,470,536 1.181 % $3,954 $3,954 $547 $4,501 City Administration 1,593,051 1.280 % $4,284 $4,284 $4,284 Transportation/Plan Engineering 880,829 0.708 % $2,369 $2,369 $328 $2,697 Recreation Administration 978,461 0.786 % $2,631 $2,631 $364 $2,995 Recreation Facilities 390,589 0.314 % $1,050 $1,050 $145 $1,195 Youth Services 1,557,030 1.251 % $4,187 $4,187 $579 $4,766 Ranger Program 882,011 0.709 % $2,372 $2,372 $328 $2,700 Aquatics 706,839 0.568 % $1,901 $1,901 $263 $2,164 Police Administration 2,482,077 1.994 % $6,674 $6,674 $923 $7,597Patrol 13,627,569 10.948 % $36,645 $36,645 $5,069 $41,714 Investigations 3,647,834 2.931 % $9,809 $9,809 $1,357 $11,166 Neighborhood Services 304,657 0.245 % $819 $819 $113 $932 Traffic Safety 922,256 0.741 % $2,480 $2,480 $343 $2,823 Fire Administration 1,447,660 1.163 % $3,893 $3,893 $538 $4,431 Emergency Response 15,169,981 12.187 % $40,793 $40,793 $5,643 $46,436 Hazard Prevention 1,075,918 0.864 % $2,893 $2,893 $400 $3,293 Training Services 108,109 0.087 % $291 $291 $40 $331 Fire Station 41,472 0.033 % $112 $112 $15 $127 Emergency Management 99,079 0.080 % $266 $266 $37 $303

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Detail allocation of
Budget
Detail page 85
Schedule 7.009
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD202 Downtown Bid Fund 185,341 0.149 % $498 $498 $69 $567 FD601 Water Fund 8,408,198 6.755 % $22,610 $22,610 $3,128 $25,738FD611 Parking Fund 3,845,798 3.090 % $10,341 $10,341 $1,431 $11,772 FD602 Sewer Fund 9,561,341 7.681 % $25,711 $25,711 $3,557 $29,268Golf Course 827,151 0.664 % $2,224 $2,224 $308 $2,532 FD705 Whale Rock Fund 1,682,420 1.352 % $4,524 $4,524 $626 $5,150Information Services 1,402,583 1.127 % $3,772 $3,772 $522 $4,294 FD208 Tourism Bid Fund 2,152,578 1.729 % $5,788 $5,788 $801 $6,589 FD621Transit Fund 1,501,262 1.206 % $4,037 $4,037 $558 $4,595 FD206 Law Enforcement Grant Fund 156,008 0.125 % $420 $420 $58 $478 Fire Apparatus Service 631,944 0.508 % $1,699 $1,699 $235 $1,934 Police Support Services 3,672,725 2.950 % $9,876 $9,876 $1,366 $11,242 Community Services 670,957 0.539 % $1,804 $1,804 $250 $2,054 FD711 Hazardous Mat Task Force Fund 98,249 0.079 % $264 $264 $37 $301 CIP Project Engineering 2,819,887 2.265 % $7,583 $7,583 $1,049 $8,632 Community Services Group 554,787 0.446 % $1,492 $1,492 $1,492 Solid Waste Recycling 397,402 0.319 % $1,069 $1,069 $148 $1,217 Finance Support Services 123,019 0.099 % $331 $331 $46 $377 Finance Non Departmental 227,523 0.183 % $612 $612 $612 Office of DEI 567,531 0.456 % $1,526 $1,526 $211 $1,737 Engineering 899,156 0.722 % $2,418 $2,418 $334 $2,752 Housing Policy/Homelessness 1,201,192 0.965 % $3,230 $3,230 $447 $3,677 Jack House 1,121 0.001 % $3 $3 $3 Recruit Academy 49,045 0.039 % $132 $132 $18 $150 Mobile Crisis Unit 163,942 0.132 % $441 $441 $61 $502 FD212 San Luis Ranch CFD 181,313 0.146 % $488 $488 $67 $555 FD701 General Agency Fund 742,930 0.597 % $1,998 $1,998 $276 $2,274 FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.004 % $14 $14 $2 $16 FD406 Public Safety Equip Replacement Fund 307,329 0.247 % $826 $826 $114 $940 FD209 SB1186 CASP Certify Fund 500 $1 $1 $1 FD213 Avila Ranch CFE 50,435 0.041 % $136 $136 $19 $155 FD214 Avilia Ranch DPA Fund 40,000 0.032 % $108 $108 $15 $123 Active Transportation 257,727 0.207 % $693 $693 $96 $789 FD217 Opioid Settlement Fund 56,844 0.046 % $153 $153 $21 $174 FD726 Asset Forfeiture Pending 13,640 0.011 % $37 $37 $4 $41 FD727 SWAT Task Force 587 -0.001% ($1) ($1) ($1)Total 124,478,168 100.000 % $334,726 $334,726 $44,515 $379,241 (A) Alloc basis: Total Operating Expenditures by Department/DivisionSource:

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Departmental Cost
Allocation Summary
Detail page 86
Schedule 7.010
2025
Total Accounts Payable Payroll Purchasing General Finance Cashier Budget City Administration $28,887 $3,177 $8,552 $1,778 $11,096 $4,284 Community Services Group $9,334 $478 $3,054 $446 $3,864 $1,492 Finance Non Departmental $3,640 $54 $1,389 $1,585 $612 City Attorney $29,351 $1,787 $8,552 $3,056 $11,512 $4,444 City Clerk $17,132 $1,895 $5,498 $2,224 $5,422 $2,093 Finance $5,860 $5,860 Network Services $82,488 $7,520 $11,903 $22,717 $29,131 $11,217 Information Services $29,372 $1,109 $12,069 $751 $11,149 $4,294 Finance Support Services $3,666 $992 $1,319 $978 $377 Human Resources $49,103 $6,693 $13,921 $5,948 $16,274 $6,267 Wellness Program $920 $78 $416 $308 $118 Public Works Administration $30,472 $2,529 $11,137 $444 $11,813 $4,549 Facilities Maintenance $44,708 $11,635 $6,961 $9,163 $12,237 $4,712 Fleet $42,064 $9,718 $6,265 $9,890 $11,690 $4,501 CIP Project Engineering $58,740 $1,332 $25,057 $1,303 $22,416 $8,632 Transportation/Plan Engineering $18,340 $583 $6,961 $1,097 $7,002 $2,697 Active Transportation $4,756 $1,741 $177 $2,049 $789 Insurance ISF Fund $84,012 $234 $35,400 $34,928 $13,450 City Council $11,077 $1,216 $6,961 $309 $1,870 $721 Cultural Activities $7,772 $19 $3,826 $2,835 $1,092 Economic Development $19,548 $2,120 $2,089 $6,372 $6,474 $2,493 Natural Resource Protection $25,711 $2,316 $5,568 $4,102 $9,909 $3,816 Community Promotion $8,695 $1,109 $278 $3,438 $2,794 $1,076 Office of DEI $14,495 $1,294 $2,784 $4,169 $4,511 $1,737 Community Development Admin $22,203 $2,558 $6,961 $1,990 $7,721 $2,973 Commissions & Committees $455 $97 $209 $37 $81 $31 Planning $38,911 $1,206 $13,921 $2,907 $15,073 $5,804 Engineering $18,770 $214 $8,352 $304 $7,148 $2,752 Development Services $23 $23 Building and Safety $63,915 $2,481 $23,666 $5,984 $22,947 $8,837Housing Policy/Homelessness $26,505 $895 $6,961 $5,423 $9,549 $3,677 Parks Maintenance $100,038 $10,049 $20,881 $24,216 $32,411 $12,481 Swim Center Maintenance $17,149 $2,879 $1,392 $5,551 $5,290 $2,037 Urban Forest Services $6,643 $1,061 $2,784 $274 $1,823 $701 Streets Maintenance $62,398 $6,362 $19,489 $9,727 $19,364 $7,456Traffic Signals & Lighting $17,148 $1,692 $2,784 $4,746 $5,722 $2,204 Stormwater and Flood Control $26,332 $1,829 $8,812 $3,168 $9,041 $3,482 Solid Waste Recycling $8,579 $691 $2,784 $728 $3,159 $1,217 Recreation Administration $20,529 $3,249 $5,568 $939 $7,778 $2,995 Recreation Facilities $7,606 $1,129 $1,392 $785 $3,105 $1,195 Youth Services $33,656 $3,425 $11,137 $1,951 $12,377 $4,766 Community Services $17,968 $3,522 $5,568 $1,491 $5,333 $2,054

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IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Departmental Cost
Allocation Summary
Detail page 87
Schedule 7.010
2025
Total Accounts Payable Payroll Purchasing General Finance Cashier Budget Ranger Program $24,018 $4,008 $9,745 $554 $7,011 $2,700 Aquatics $11,084 $1,226 $1,392 $684 $5,618 $2,164 Golf Course $21,033 $2,957 $5,568 $3,401 $6,575 $2,532 Jack House $121 $97 $12 $9 $3 Police Administration $60,058 $11,567 $9,745 $11,419 $19,730 $7,597 Patrol $224,527 $1,897 $70,997 $1,590 $108,329 $41,714 Investigations $59,823 $875 $18,098 $687 $28,997 $11,166 Police Support Services $71,930 $1,070 $27,842 $2,580 $29,196 $11,242 Neighborhood Services $5,565 $370 $1,392 $449 $2,422 $932 Traffic Safety $15,084 $486 $4,176 $268 $7,331 $2,823 Fire Administration $28,027 $3,794 $5,568 $2,727 $11,507 $4,431 Emergency Response $239,333 $3,502 $65,429 $3,376 $120,590 $46,436 Hazard Prevention $24,000 $1,400 $9,745 $1,009 $8,553 $3,293 Training Services $5,074 $2,724 $1,160 $859 $331 Recruit Academy $1,105 $39 $526 $390 $150 Fire Apparatus Service $18,085 $5,389 $2,784 $2,954 $5,024 $1,934 Fire Station $3,295 $2,393 $445 $330 $127 Mobile Crisis Unit $3,941 $1,119 $1,017 $1,303 $502 Emergency Management $3,232 $613 $1,392 $137 $787 $303 FD201 Local Sales Tax Fund $29 $29 FD202 Downtown Bid Fund $4,183 $155 $1,988 $1,473 $567 FD206 Law Enforcement Grant Fund $2,209 $78 $412 $1,241 $478 FD208 Tourism Bid Fund $48,739 $2,724 $1,809 $20,506 $17,111 $6,589 FD209 SB1186 CASP Certify Fund $174 $165 $5 $3 $1 FD212 San Luis Ranch CFD $4,000 $58 $1,946 $1,441 $555 FD213 Avila Ranch CFE $1,457 $360 $541 $401 $155 FD214 Avilia Ranch DPA Fund $920 $49 $430 $318 $123 FD215 Affordable Housing BEGIN Loan Fund $19 $19 FD217 Opioid Settlement Fund $1,235 $609 $452 $174 FD401 Capital Outlay Engineering $10,429 $10,429 FD402 Fleet Replace $1,158 $1,158 FD403 Info Tech Replacement Fund $1,109 $1,109 FD404 Major Facility Replacement Fund $1,032 $1,032 FD406 Public Safety Equip Replacement Fund $6,972 $292 $3,297 $2,443 $940 FD504 LOVR Impact Fee Fund $10 $10 FD505 Affordable Housing Fund $19 $19 FD507 Transportation Impact Fee Fund $564 $564 FD601 Water Fund $223,319 $23,942 $49,656 $30,243 $66,839 $26,901 $25,738 FD602 Sewer Fund $253,451 $28,815 $50,561 $41,901 $76,005 $26,901 $29,268 FD611 Parking Fund $109,981 $13,804 $21,605 $18,319 $30,571 $13,910 $11,772 FD621Transit Fund $36,867 $3,307 $3,410 $11,593 $11,934 $2,028 $4,595 FD701 General Agency Fund $17,184 $1,032 $7,972 $5,906 $2,274

Page 384 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance
Departmental Cost
Allocation Summary
Detail page 88
Schedule 7.010
2025
Total Accounts Payable Payroll Purchasing General Finance Cashier Budget FD705 Whale Rock Fund $38,094 $2,928 $5,847 $10,795 $13,374 $5,150 FD711 Hazardous Mat Task Force Fund $2,852 $720 $1,050 $781 $301FD715 Boysen Ranch Conserv Easemt Fund $168 $58 $54 $40 $16 FD726 Asset Forfeiture Pending $292 $143 $108 $41 FD727 SWAT Task Force $11 $6 $6 ($1)All Other $132,550 $10,954 $121,596 Total $2,837,333 $250,586 $648,773 $382,620 $984,777 $191,336 $379,241

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City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
Prepared by:

SCHEDULE 8.01

NETWORK SERVICES

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

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

Costs are allocated based on the number of physical or virtual servers/appliances by fund/department/division.  Network Support – These costs are associated with the planning, managing, support and maintenance of network switches, fiber optic networks, wired/wireless communication infrastructure. These costs are allocated based upon the total FTE’s 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 386 of 630 ends

City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2025
Prepared by:

SCHEDULE 8.01

NETWORK SERVICES

NATURE AND EXTENT OF SERVICE

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

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San Luis Obispo City CouncilMarch 3, 2026

San Luis Obispo City Council
March 3, 2026