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

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Costs to be allocated
Detail page 90
Schedule 8.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $3,664,628 $3,664,628 Allocated additions: 10000000 - Building Charge $5,610 $5,610 1011001 - City Administration $59,977 $14,447 $74,424 1012007 - Finance Non Departmental $13,676 $1,190 $14,866 1011501 - City Attorney $43,540 $5,923 $49,463 1011021 - City Clerk $1,053 $157 $1,210 1012000 - Finance $74,270 $8,218 $82,488 1011101 - Network Services $14,973 $14,973 1011103 - Information Services $49,366 $49,366 1012006 - Finance Support Services $3,744 $3,744 1013001 - Human Resources $37,824 $37,824 1013003 - Wellness Program $151 $151 1015005 - Facilities Maintenance $21,187 $21,187 1015008 - Fleet $15,204 $15,204 8020000 - Insurance ISF Fund $203,455 $203,455 Total allocated additions: $198,126 $375,839 $573,965 $573,965 Total to be allocated $3,862,754 $375,839 $4,238,593

Page 388 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Schedule of costs to be
allocated by function
Detail page 91
Schedule 8.003
2025
Total General &
Admin
Network
Services &
Desktop
Support
Enterprise
Apps
MDC Support Tablet Support Server Support Network
Support
Radios Telemetry
Wages & BenefitsSALARIES & WAGES $1,054,783 $368,715 $199,334 $109,370 $64,019 $3,059 $76,148 $110,741 $51,996 $4,852 FRINGE BENEFITS $492,710 $172,234 $93,113 $51,089 $29,905 $1,429 $35,570 $51,729 $24,288 $2,266 Other Expense and CostSERVICES & SUPPLIESDATA PROCESSING SERVICE $776,545 $336,346 $209,573 $118,375 $86,651 OTHER CONTRACT SERVICES $524,384 $50,819 $2,949 $265,761 $10,198 $63,043 $17,945 $82,201 ELECTRIC UTILITIES SERVICE $8,751 COMMUNICATION SERVICE $336,274 $388 $1,250 OFFICE SUPPLIES $300,231 $27,967 $219,087 $5,184 $4,757 $10,959 $1,420 MISC MATERIALS & SUPPLIES $17,735 $3,658 $1,896 $1,168 $1,111 $8,585 RENTS AND LEASES $104,677 $19,721 MEMBERSHIP & CERTIFICATI $2,034 $2,034 EDUCATION & TRAINING $46,156 $23,328 $16,059 $6,769 TRIPS AND MEETINGS $348 $348 Departmental Expenditures $3,664,628 $668,824 $853,113 $658,204 $104,122 $4,488 $297,893 $287,155 $168,490 $7,118 Additions: 1stOther $198,126 $198,126 Functional Cost $3,862,754 $866,950 $853,113 $658,204 $104,122 $4,488 $297,893 $287,155 $168,490 $7,118 Reallocate Admin ($866,950) $246,881 $190,476 $30,132 $1,299 $86,207 $83,099 $48,759 $2,060 Allocable Costs $3,862,754 $1,099,994 $848,680 $134,254 $5,787 $384,100 $370,254 $217,249 $9,178 1st Allocation $3,862,754 $1,099,994 $848,680 $134,254 $5,787 $384,100 $370,254 $217,249 $9,178 Additions: 2ndOther $375,839 $375,839 Functional Cost $375,839 $375,839 Reallocate Admin ($375,839) $107,027 $82,575 $13,063 $563 $37,372 $36,025 $21,138 $893 Allocable Costs $375,839 $107,027 $82,575 $13,063 $563 $37,372 $36,025 $21,138 $893 2nd Allocation $375,839 $107,027 $82,575 $13,063 $563 $37,372 $36,025 $21,138 $893 Total allocated $4,238,593 $1,207,021 $931,255 $147,317 $6,350 $421,472 $406,279 $238,387 $10,071

Page 389 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Schedule of costs to be
allocated by function
Detail page 92
Schedule 8.003
2025
Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp Wages & BenefitsSALARIES & WAGES $32,906 $10,336 $14,555 $8,752 FRINGE BENEFITS $15,371 $4,828 $6,799 $4,089 Other Expense and CostSERVICES & SUPPLIESDATA PROCESSING SERVICE $25,600 OTHER CONTRACT SERVICES $30,868 $600 ELECTRIC UTILITIES SERVICE $8,751 COMMUNICATION SERVICE $181,716 $152,920 OFFICE SUPPLIES $15,224 $14,229 $1,404 MISC MATERIALS & SUPPLIES $1,317 RENTS AND LEASES $2,400 $39,443 $43,113 MEMBERSHIP & CERTIFICATIEDUCATION & TRAININGTRIPS AND MEETINGSDepartmental Expenditures $245,217 $213,181 $2,400 $70,148 $55,954 $28,321 Additions: 1stOtherFunctional Cost $245,217 $213,181 $2,400 $70,148 $55,954 $28,321 Reallocate Admin $70,963 $61,692 $695 $20,300 $16,192 $8,195 Allocable Costs $316,180 $274,873 $3,095 $90,448 $72,146 $36,516 1st Allocation $316,180 $274,873 $3,095 $90,448 $72,146 $36,516 Additions: 2ndOtherFunctional CostReallocate Admin $30,764 $26,745 $301 $8,800 $7,020 $3,553 Allocable Costs $30,764 $26,745 $301 $8,800 $7,020 $3,553 2nd Allocation $30,764 $26,745 $301 $8,800 $7,020 $3,553 Total allocated $346,944 $301,618 $3,396 $99,248 $79,166 $40,069

Page 390 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 93
Schedule 8.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPublic Works Administration 900 1.688 % $18,569 $18,569 $1,892 $20,461 Recreation Administration 600 1.125 % $12,379 $12,379 $1,261 $13,640 Transportation/Plan Engineering 600 1.125 % $12,379 $12,379 $1,261 $13,640 City Administration 700 1.313 % $14,442 $14,442 $14,442 City Attorney 800 1.501 % $16,506 $16,506 $16,506 City Clerk 600 1.125 % $12,379 $12,379 $12,379 Human Resources 1,100 2.063 % $22,695 $22,695 $2,312 $25,007 Fleet 500 0.938 % $10,316 $10,316 $1,051 $11,367 City Council 500 0.938 % $10,316 $10,316 $1,051 $11,367 Police Administration 700 1.313 % $14,442 $14,442 $1,471 $15,913 Fire Administration 500 0.938 % $10,316 $10,316 $1,051 $11,367 FD601 Water Fund 3,529 6.619 % $72,810 $72,810 $7,418 $80,228 FD602 Sewer Fund 3,984 7.473 % $82,198 $82,198 $8,375 $90,573 FD705 Whale Rock Fund 430 0.807 % $8,872 $8,872 $904 $9,776 Stormwater and Flood Control 633 1.187 % $13,060 $13,060 $1,331 $14,391 FD621Transit Fund 445 0.835 % $9,181 $9,181 $935 $10,116 Recreation Facilities 400 0.750 % $8,253 $8,253 $841 $9,094 Building and Safety 1,800 3.376 % $37,138 $37,138 $3,784 $40,922 Planning 1,000 1.876 % $20,632 $20,632 $2,102 $22,734 Economic Development 150 0.281 % $3,095 $3,095 $315 $3,410 Natural Resource Protection 400 0.750 % $8,253 $8,253 $841 $9,094Community Development Admin 600 1.125 % $12,379 $12,379 $1,261 $13,640 Parks Maintenance 2,000 3.751 % $41,264 $41,264 $4,204 $45,468 Streets Maintenance 1,500 2.813 % $30,948 $30,948 $3,153 $34,101 Traffic Signals & Lighting 200 0.375 % $4,126 $4,126 $420 $4,546 Youth Services 1,100 2.063 % $22,695 $22,695 $2,312 $25,007 Community Services 800 1.501 % $16,506 $16,506 $1,682 $18,188 Ranger Program 800 1.501 % $16,506 $16,506 $1,682 $18,188 Aquatics 700 1.313 % $14,442 $14,442 $1,471 $15,913 Patrol 5,100 9.566 % $105,223 $105,223 $10,721 $115,944 Investigations 1,300 2.438 % $26,822 $26,822 $2,733 $29,555 Neighborhood Services 200 0.375 % $4,126 $4,126 $420 $4,546 Traffic Safety 300 0.563 % $6,190 $6,190 $631 $6,821 Emergency Response 4,700 8.816 % $96,970 $96,970 $9,880 $106,850 Hazard Prevention 700 1.313 % $14,442 $14,442 $1,471 $15,913 Golf Course 700 1.313 % $14,442 $14,442 $1,471 $15,913 Police Support Services 2,000 3.751 % $41,264 $41,264 $4,204 $45,468 Information Services 917 1.720 % $18,920 $18,920 $1,928 $20,848 Fire Apparatus Service 300 0.563 % $6,190 $6,190 $631 $6,821 FD611 Parking Fund 1,852 3.474 % $38,210 $38,210 $3,893 $42,103 CIP Project Engineering 2,000 3.751 % $41,264 $41,264 $4,204 $45,468 Tourism and Bid Promotion 230 0.431 % $4,745 $4,745 $483 $5,228

Page 391 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 94
Schedule 8.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFacilities Maintenance 500 0.938 % $10,316 $10,316 $1,051 $11,367Urban Forest Services 300 0.563 % $6,190 $6,190 $631 $6,821 Swim Center Maintenance 200 0.375 % $4,126 $4,126 $420 $4,546 Community Promotion 20 0.038 % $413 $413 $42 $455 Community Services Group 300 0.563 % $6,190 $6,190 $6,190 Engineering 700 1.313 % $14,442 $14,442 $1,471 $15,913 Housing Policy/Homelessness 500 0.938 % $10,316 $10,316 $1,051 $11,367 Solid Waste Recycling 200 0.375 % $4,126 $4,126 $420 $4,546 Office of DEI 200 0.375 % $4,126 $4,126 $420 $4,546 Emergency Management 100 0.188 % $2,063 $2,063 $210 $2,273 All Other 1,700 3.189 % $35,074 $35,074 $3,574 $38,648 Commissions & Committees 100 0.188 % $2,063 $2,063 $210 $2,273 Active Transportation 225 0.420 % $4,644 $4,644 $476 $5,120 Total 53,315 100.000 % $1,099,994 $1,099,994 $107,027 $1,207,021 (A) Alloc basis: Number of Physical & Virtual Desktops, Laptops & Printers by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:

Page 392 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Enterprise Apps
Detail page 95
Schedule 8.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 200 0.413 % $3,503 $3,503 $376 $3,879 Facilities Maintenance 500 1.032 % $8,756 $8,756 $940 $9,696 Streets Maintenance 1,400 2.889 % $24,518 $24,518 $2,633 $27,151 Stormwater and Flood Control 633 1.306 % $11,086 $11,086 $1,190 $12,276 Traffic Signals & Lighting 200 0.413 % $3,503 $3,503 $376 $3,879 Transportation/Plan Engineering 500 1.032 % $8,756 $8,756 $940 $9,696 Recreation Administration 400 0.825 % $7,005 $7,005 $752 $7,757 Recreation Facilities 100 0.206 % $1,751 $1,751 $188 $1,939 Youth Services 800 1.651 % $14,010 $14,010 $1,505 $15,515 Community Services 400 0.825 % $7,005 $7,005 $752 $7,757 Ranger Program 700 1.444 % $12,259 $12,259 $1,317 $13,576 Aquatics 100 0.206 % $1,751 $1,751 $188 $1,939 Golf Course 400 0.825 % $7,005 $7,005 $752 $7,757 Police Administration 700 1.444 % $12,259 $12,259 $1,317 $13,576 Patrol 5,100 10.524 % $89,314 $89,314 $9,592 $98,906 Investigations 1,300 2.683 % $22,766 $22,766 $2,445 $25,211 Police Support Services 2,000 4.127 % $35,025 $35,025 $3,761 $38,786 Neighborhood Services 100 0.206 % $1,751 $1,751 $188 $1,939 Traffic Safety 300 0.619 % $5,254 $5,254 $564 $5,818 Fire Administration 400 0.825 % $7,005 $7,005 $752 $7,757 Emergency Response 4,700 9.699 % $82,309 $82,309 $8,839 $91,148 Hazard Prevention 700 1.444 % $12,259 $12,259 $1,317 $13,576 FD601 Water Fund 3,567 7.361 % $62,468 $62,468 $6,709 $69,177 FD621Transit Fund 245 0.506 % $4,291 $4,291 $461 $4,752 City Administration 700 1.444 % $12,259 $12,259 $12,259 Economic Development 150 0.310 % $2,627 $2,627 $282 $2,909 Natural Resource Protection 400 0.825 % $7,005 $7,005 $752 $7,757Community Promotion 20 0.041 % $350 $350 $38 $388 City Attorney 700 1.444 % $12,259 $12,259 $12,259 City Clerk 450 0.929 % $7,881 $7,881 $7,881 Finance 1,600 3.302 % $28,020 $28,020 $28,020 Network Services 855 1.764 % $14,973 $14,973 $14,973 Information Services 867 1.789 % $15,183 $15,183 $1,631 $16,814 Human Resources 1,000 2.064 % $17,513 $17,513 $1,881 $19,394 Community Development Admin 500 1.032 % $8,756 $8,756 $940 $9,696Building and Safety 1,700 3.508 % $29,771 $29,771 $3,197 $32,968 Public Works Administration 800 1.651 % $14,010 $14,010 $1,505 $15,515 Parks Maintenance 1,500 3.095 % $26,269 $26,269 $2,821 $29,090 Swim Center Maintenance 100 0.206 % $1,751 $1,751 $188 $1,939 Fire Apparatus Service 200 0.413 % $3,503 $3,503 $376 $3,879 Fleet 450 0.929 % $7,881 $7,881 $846 $8,727 FD611 Parking Fund 1,552 3.203 % $27,180 $27,180 $2,919 $30,099

Page 393 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Enterprise Apps
Detail page 96
Schedule 8.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCIP Project Engineering 1,800 3.714 % $31,523 $31,523 $3,385 $34,908 Planning 1,000 2.064 % $17,513 $17,513 $1,881 $19,394 City Council 500 1.032 % $8,756 $8,756 $940 $9,696 Housing Policy/Homelessness 500 1.032 % $8,756 $8,756 $940 $9,696Solid Waste Recycling 200 0.413 % $3,503 $3,503 $376 $3,879 Office of DEI 200 0.413 % $3,503 $3,503 $376 $3,879 Engineering 600 1.238 % $10,508 $10,508 $1,128 $11,636 FD705 Whale Rock Fund 420 0.867 % $7,355 $7,355 $790 $8,145 FD602 Sewer Fund 3,632 7.495 % $63,606 $63,606 $6,831 $70,437 Emergency Management 100 0.206 % $1,751 $1,751 $188 $1,939 FD208 Tourism Bid Fund 130 0.268 % $2,277 $2,277 $244 $2,521 Community Services Group 250 0.516 % $4,378 $4,378 $4,378 Commissions & Committees 15 0.031 % $263 $263 $28 $291 Active Transportation 125 0.257 % $2,188 $2,188 $238 $2,426 Total 48,461 100.000 % $848,680 $848,680 $82,575 $931,255 (A) Alloc basis: Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:

Page 394 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
MDC Support
Detail page 97
Schedule 8.006
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPatrol 65 82.278 % $110,462 $110,462 $10,748 $121,210 Emergency Response 11 13.924 % $18,694 $18,694 $1,819 $20,513 FD611 Parking Fund 3 3.798 % $5,098 $5,098 $496 $5,594 Total 79 100.000 % $134,254 $134,254 $13,063 $147,317 (A) Alloc basis: Number of MDCs by Fund/Department/DivisionSource:

Page 395 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Tablet Support
Detail page 98
Schedule 8.007
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 500 1.305 % $76 $76 $8 $84 Information Services 800 2.089 % $121 $121 $13 $134 Facilities Maintenance 200 0.522 % $30 $30 $3 $33 City Administration 800 2.089 % $121 $121 $121 FD601 Water Fund 4,060 10.601 % $613 $613 $67 $680 FD602 Sewer Fund 4,825 12.598 % $729 $729 $79 $808 Finance 1,600 4.178 % $242 $242 $242 Human Resources 1,500 3.916 % $227 $227 $25 $252 Community Development Admin 600 1.567 % $91 $91 $10 $101 Recreation Administration 600 1.567 % $91 $91 $10 $101 Police Administration 300 0.783 % $45 $45 $5 $50 Fire Administration 800 2.089 % $121 $121 $13 $134 Hazard Prevention 700 1.828 % $106 $106 $11 $117 City Attorney 900 2.350 % $136 $136 $136 Public Works Administration 700 1.828 % $106 $106 $11 $117 Transportation/Plan Engineering 300 0.783 % $45 $45 $5 $50 Aquatics 200 0.522 % $30 $30 $3 $33 Economic Development 250 0.653 % $38 $38 $4 $42 Natural Resource Protection 800 2.089 % $121 $121 $13 $134 City Clerk 500 1.305 % $76 $76 $76 Fleet 600 1.567 % $91 $91 $10 $101 Planning 1,100 2.872 % $166 $166 $18 $184 Recreation Facilities 200 0.522 % $30 $30 $3 $33 Ranger Program 700 1.828 % $106 $106 $11 $117 FD611 Parking Fund 900 2.350 % $136 $136 $15 $151 CIP Project Engineering 1,700 4.439 % $257 $257 $28 $285 Tourism and Bid Promotion 230 0.601 % $35 $35 $4 $39 Building and Safety 1,200 3.133 % $181 $181 $20 $201 Urban Forest Services 200 0.522 % $30 $30 $3 $33 Youth Services 700 1.828 % $106 $106 $11 $117 Community Services 700 1.828 % $106 $106 $11 $117 Fire Apparatus Service 200 0.522 % $30 $30 $3 $33 FD621Transit Fund 200 0.522 % $30 $30 $3 $33 FD705 Whale Rock Fund 110 0.287 % $17 $17 $2 $19 All Other 1,605 4.191 % $243 $243 $26 $269 Community Services Group 200 0.522 % $30 $30 $30 Engineering 800 2.089 % $121 $121 $13 $134 Housing Policy/Homelessness 400 1.044 % $60 $60 $7 $67 Parks Maintenance 600 1.567 % $91 $91 $10 $101 Emergency Response 1,300 3.394 % $196 $196 $21 $217 Stormwater and Flood Control 600 1.567 % $91 $91 $10 $101 Solid Waste Recycling 400 1.044 % $60 $60 $7 $67

Page 396 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Tablet Support
Detail page 99
Schedule 8.007
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCommunity Promotion 20 0.052 % $3 $3 $3 Office of DEI 100 0.261 % $15 $15 $2 $17 Streets Maintenance 500 1.305 % $76 $76 $8 $84 Patrol 1,000 2.611 % $151 $151 $16 $167 Swim Center Maintenance 100 0.261 % $15 $15 $2 $17 Traffic Signals & Lighting 100 0.261 % $15 $15 $2 $17 Investigations 500 1.305 % $76 $76 $8 $84 Active Transportation 300 0.783 % $45 $45 $5 $50 Golf Course 100 0.260 % $13 $13 $4 $17 Total 38,300 100.000 % $5,787 $5,787 $563 $6,350 (A) Alloc basis: Number of Tablets by Fund/Department/DivisionSource:

Page 397 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Server Support
Detail page 100
Schedule 8.008
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 38 0.176 % $676 $676 $69 $745 Economic Development 8 0.037 % $142 $142 $15 $157 Natural Resource Protection 46 0.213 % $818 $818 $83 $901 City Attorney 46 0.213 % $818 $818 $818 City Clerk 131 0.606 % $2,329 $2,329 $2,329 Finance 737 3.412 % $13,105 $13,105 $13,105 Information Services 1,073 4.967 % $19,080 $19,080 $1,945 $21,025Human Resources 107 0.495 % $1,903 $1,903 $194 $2,097 Community Development Admin 592 2.741 % $10,527 $10,527 $1,073 $11,600 Planning 638 2.954 % $11,345 $11,345 $1,156 $12,501 Building and Safety 642 2.972 % $11,416 $11,416 $1,164 $12,580 Public Works Administration 257 1.190 % $4,570 $4,570 $466 $5,036Parks Maintenance 315 1.458 % $5,601 $5,601 $571 $6,172 Facilities Maintenance 438 2.028 % $7,788 $7,788 $794 $8,582 Streets Maintenance 284 1.315 % $5,050 $5,050 $515 $5,565 Stormwater and Flood Control 265 1.227 % $4,712 $4,712 $480 $5,192 Traffic Signals & Lighting 515 2.384 % $9,158 $9,158 $933 $10,091Fleet 254 1.176 % $4,517 $4,517 $460 $4,977 City Administration 69 0.319 % $1,227 $1,227 $1,227 Transportation/Plan Engineering 569 2.634 % $10,118 $10,118 $1,031 $11,149 Recreation Administration 26 0.120 % $462 $462 $47 $509 Recreation Facilities 31 0.144 % $551 $551 $56 $607 Youth Services 61 0.282 % $1,085 $1,085 $111 $1,196 Community Services 54 0.250 % $960 $960 $98 $1,058 Ranger Program 38 0.176 % $676 $676 $69 $745 Aquatics 54 0.250 % $960 $960 $98 $1,058 Golf Course 46 0.213 % $818 $818 $83 $901 Police Administration 54 0.250 % $960 $960 $98 $1,058 Patrol 629 2.912 % $11,185 $11,185 $1,140 $12,325 Investigations 415 1.921 % $7,379 $7,379 $752 $8,131 Police Support Services 230 1.065 % $4,090 $4,090 $417 $4,507 Neighborhood Services 315 1.458 % $5,601 $5,601 $571 $6,172 Traffic Safety 323 1.495 % $5,743 $5,743 $585 $6,328 Fire Administration 38 0.176 % $676 $676 $69 $745 Emergency Response 729 3.375 % $12,963 $12,963 $1,321 $14,284 Hazard Prevention 557 2.579 % $9,904 $9,904 $1,010 $10,914 FD601 Water Fund 1,614 7.472 % $28,699 $28,699 $2,926 $31,625 FD611 Parking Fund 109 0.505 % $1,938 $1,938 $198 $2,136 FD621Transit Fund 431 1.995 % $7,664 $7,664 $781 $8,445 FD705 Whale Rock Fund 731 3.384 % $12,998 $12,998 $1,325 $14,323 CIP Project Engineering 307 1.421 % $5,459 $5,459 $556 $6,015 Tourism and Bid Promotion 15 0.069 % $267 $267 $27 $294

Page 398 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Server Support
Detail page 101
Schedule 8.008
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 223 1.032 % $3,965 $3,965 $404 $4,369 Swim Center Maintenance 215 0.995 % $3,823 $3,823 $390 $4,213 All Other 4,975 23.031 % $88,463 $88,463 $9,018 $97,481 Fire Apparatus Service 15 0.069 % $267 $267 $27 $294 FD602 Sewer Fund 1,788 8.277 % $31,793 $31,793 $3,241 $35,034 Engineering 554 2.567 % $9,851 $9,851 $1,005 $10,856 Total 21,601 100.000 % $384,100 $384,100 $37,372 $421,472 (A) Alloc basis: Number of Physical & Virtual Servers/Appliances by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:

Page 399 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Support
Detail page 102
Schedule 8.009
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 200 0.420 % $1,555 $1,555 $164 $1,719 Facilities Maintenance 500 1.050 % $3,889 $3,889 $410 $4,299 Streets Maintenance 1,400 2.941 % $10,888 $10,888 $1,149 $12,037 Stormwater and Flood Control 633 1.330 % $4,923 $4,923 $519 $5,442 Traffic Signals & Lighting 200 0.420 % $1,555 $1,555 $164 $1,719 Transportation/Plan Engineering 500 1.050 % $3,889 $3,889 $410 $4,299 Recreation Administration 400 0.840 % $3,111 $3,111 $328 $3,439 Recreation Facilities 100 0.210 % $778 $778 $82 $860 Youth Services 800 1.680 % $6,222 $6,222 $656 $6,878 Community Services 400 0.840 % $3,111 $3,111 $328 $3,439 Ranger Program 700 1.470 % $5,444 $5,444 $574 $6,018 Aquatics 100 0.210 % $778 $778 $82 $860 Golf Course 400 0.840 % $3,111 $3,111 $328 $3,439 Police Administration 700 1.470 % $5,444 $5,444 $574 $6,018 Patrol 5,100 10.713 % $39,665 $39,665 $4,185 $43,850 Investigations 1,300 2.731 % $10,111 $10,111 $1,067 $11,178 Police Support Services 2,000 4.201 % $15,555 $15,555 $1,641 $17,196 Neighborhood Services 100 0.210 % $778 $778 $82 $860 Traffic Safety 300 0.630 % $2,333 $2,333 $246 $2,579 Fire Administration 400 0.840 % $3,111 $3,111 $328 $3,439 Emergency Response 4,700 9.873 % $36,554 $36,554 $3,856 $40,410 Hazard Prevention 700 1.470 % $5,444 $5,444 $574 $6,018 FD601 Water Fund 3,567 7.493 % $27,742 $27,742 $2,927 $30,669 FD621Transit Fund 245 0.515 % $1,905 $1,905 $201 $2,106 City Administration 700 1.470 % $5,444 $5,444 $5,444 Economic Development 150 0.315 % $1,167 $1,167 $123 $1,290 Natural Resource Protection 400 0.840 % $3,111 $3,111 $328 $3,439Community Promotion 20 0.042 % $156 $156 $16 $172 City Attorney 700 1.470 % $5,444 $5,444 $5,444 City Clerk 450 0.945 % $3,500 $3,500 $3,500 Finance 1,600 3.361 % $12,444 $12,444 $12,444 Information Services 867 1.821 % $6,743 $6,743 $711 $7,454 Human Resources 1,000 2.101 % $7,777 $7,777 $821 $8,598 Community Development Admin 500 1.050 % $3,889 $3,889 $410 $4,299Building and Safety 1,700 3.571 % $13,222 $13,222 $1,395 $14,617 Public Works Administration 800 1.680 % $6,222 $6,222 $656 $6,878Parks Maintenance 1,500 3.151 % $11,666 $11,666 $1,231 $12,897 Swim Center Maintenance 100 0.210 % $778 $778 $82 $860 Fire Apparatus Service 200 0.420 % $1,555 $1,555 $164 $1,719 Fleet 450 0.945 % $3,500 $3,500 $369 $3,869 FD611 Parking Fund 1,552 3.260 % $12,071 $12,071 $1,273 $13,344 CIP Project Engineering 1,800 3.781 % $13,999 $13,999 $1,477 $15,476

Page 400 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Support
Detail page 103
Schedule 8.009
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPlanning 1,000 2.101 % $7,777 $7,777 $821 $8,598 City Council 500 1.050 % $3,889 $3,889 $410 $4,299 Housing Policy/Homelessness 500 1.050 % $3,889 $3,889 $410 $4,299Solid Waste Recycling 200 0.420 % $1,555 $1,555 $164 $1,719 Office of DEI 200 0.420 % $1,555 $1,555 $164 $1,719 Engineering 600 1.260 % $4,666 $4,666 $492 $5,158 FD705 Whale Rock Fund 420 0.882 % $3,267 $3,267 $345 $3,612 FD602 Sewer Fund 3,632 7.629 % $28,248 $28,248 $2,980 $31,228 Emergency Management 100 0.210 % $778 $778 $82 $860 FD208 Tourism Bid Fund 130 0.273 % $1,011 $1,011 $107 $1,118 Community Services Group 250 0.525 % $1,944 $1,944 $1,944 Commissions & Committees 15 0.032 % $117 $117 $12 $129 Active Transportation 125 0.268 % $974 $974 $107 $1,081 Total 47,606 100.000 % $370,254 $370,254 $36,025 $406,279 (A) Alloc basis: Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:

Page 401 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Radios
Detail page 104
Schedule 8.010
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Administration 1 0.270 % $586 $586 $586 Police Administration 5 1.348 % $2,928 $2,928 $286 $3,214 Fire Administration 5 1.348 % $2,928 $2,928 $286 $3,214 FD601 Water Fund 32 8.625 % $18,738 $18,738 $1,828 $20,566 Stormwater and Flood Control 1 0.270 % $586 $586 $57 $643 FD611 Parking Fund 5 1.348 % $2,928 $2,928 $286 $3,214 FD621Transit Fund 28 7.547 % $16,396 $16,396 $1,600 $17,996 Recreation Facilities 2 0.539 % $1,171 $1,171 $114 $1,285 Building and Safety 4 1.078 % $2,342 $2,342 $229 $2,571 Parks Maintenance 15 4.043 % $8,784 $8,784 $857 $9,641 Traffic Signals & Lighting 2 0.539 % $1,171 $1,171 $114 $1,285 Ranger Program 3 0.809 % $1,757 $1,757 $171 $1,928 Patrol 78 21.024 % $45,675 $45,675 $4,456 $50,131 Investigations 24 6.469 % $14,054 $14,054 $1,371 $15,425 Police Support Services 7 1.887 % $4,099 $4,099 $400 $4,499 Neighborhood Services 6 1.617 % $3,513 $3,513 $343 $3,856 Traffic Safety 11 2.965 % $6,441 $6,441 $628 $7,069 Emergency Response 85 22.911 % $49,774 $49,774 $4,856 $54,630 Hazard Prevention 11 2.965 % $6,441 $6,441 $628 $7,069 Economic Development 1 0.270 % $586 $586 $57 $643 Streets Maintenance 12 3.235 % $7,027 $7,027 $686 $7,713 Fleet 2 0.539 % $1,171 $1,171 $114 $1,285 CIP Project Engineering 7 1.887 % $4,099 $4,099 $400 $4,499 Urban Forest Services 2 0.539 % $1,171 $1,171 $114 $1,285 Facilities Maintenance 5 1.348 % $2,928 $2,928 $286 $3,214 All Other 2 0.539 % $1,171 $1,171 $114 $1,285 FD602 Sewer Fund 15 4.041 % $8,784 $8,784 $857 $9,641 Total 371 100.000 % $217,249 $217,249 $21,138 $238,387 (A) Alloc basis: Number of Assigned Radios by Fund/DepartmentSource:

Page 402 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Telemetry
Detail page 105
Schedule 8.011
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 33 51.563 % $4,732 $4,732 $460 $5,192 FD602 Sewer Fund 27 42.188 % $3,872 $3,872 $377 $4,249 FD705 Whale Rock Fund 4 6.249 % $574 $574 $56 $630 Total 64 100.000 % $9,178 $9,178 $893 $10,071 (A) Alloc basis: Number of Controllers by Fund/Div/DeptSource:

Page 403 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Cellular Data Services
Detail page 106
Schedule 8.012
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedNatural Resource Protection 2 0.425 % $1,343 $1,343 $135 $1,478 Finance 3 0.637 % $2,014 $2,014 $2,014 Information Services 9 1.911 % $6,042 $6,042 $609 $6,651 Human Resources 4 0.849 % $2,685 $2,685 $270 $2,955 Building and Safety 29 6.157 % $19,468 $19,468 $1,961 $21,429 Public Works Administration 10 2.123 % $6,713 $6,713 $676 $7,389 Parks Maintenance 17 3.609 % $11,412 $11,412 $1,149 $12,561 Streets Maintenance 18 3.822 % $12,083 $12,083 $1,217 $13,300 Fleet 4 0.849 % $2,685 $2,685 $270 $2,955 Police Administration 6 1.274 % $4,028 $4,028 $406 $4,434 Patrol 84 17.834 % $56,389 $56,389 $5,680 $62,069 Investigations 25 5.308 % $16,782 $16,782 $1,690 $18,472 Police Support Services 10 2.123 % $6,713 $6,713 $676 $7,389 Fire Administration 19 4.034 % $12,755 $12,755 $1,285 $14,040 Emergency Response 32 6.794 % $21,481 $21,481 $2,164 $23,645 Hazard Prevention 17 3.609 % $11,412 $11,412 $1,149 $12,561 City Administration 8 1.699 % $5,370 $5,370 $5,370 Ranger Program 12 2.548 % $8,056 $8,056 $811 $8,867 Community Development Admin 3 0.637 % $2,014 $2,014 $203 $2,217 Neighborhood Services 4 0.849 % $2,685 $2,685 $270 $2,955 FD611 Parking Fund 29 6.157 % $19,468 $19,468 $1,961 $21,429 City Attorney 1 0.212 % $671 $671 $671 Youth Services 18 3.822 % $12,083 $12,083 $1,217 $13,300 City Clerk 1 0.212 % $671 $671 $671 Traffic Safety 2 0.425 % $1,343 $1,343 $135 $1,478 Fire Apparatus Service 1 0.212 % $671 $671 $68 $739 Facilities Maintenance 7 1.486 % $4,699 $4,699 $473 $5,172 City Council 14 2.972 % $9,398 $9,398 $947 $10,345 CIP Project Engineering 21 4.459 % $14,097 $14,097 $1,420 $15,517Urban Forest Services 11 2.335 % $7,384 $7,384 $744 $8,128 Recreation Administration 1 0.212 % $671 $671 $68 $739 Golf Course 5 1.062 % $3,356 $3,356 $338 $3,694 All Other 20 4.246 % $13,426 $13,426 $1,352 $14,778 Community Services Group 3 0.637 % $2,014 $2,014 $2,014 Housing Policy/Homelessness 1 0.212 % $671 $671 $68 $739 Community Services 7 1.486 % $4,699 $4,699 $473 $5,172 Tourism and Bid Promotion 1 0.212 % $671 $671 $68 $739 Planning 2 0.425 % $1,343 $1,343 $135 $1,478 Solid Waste Recycling 2 0.425 % $1,343 $1,343 $135 $1,478 Economic Development 3 0.637 % $2,014 $2,014 $203 $2,217 Traffic Signals & Lighting 3 0.637 % $2,014 $2,014 $203 $2,217 Recreation Facilities 1 0.212 % $671 $671 $68 $739

Page 404 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Cellular Data Services
Detail page 107
Schedule 8.012
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedAquatics 1 0.214 % $672 $672 $67 $739 FD601 Water FundFD602 Sewer FundFD705 Whale Rock FundFD621Transit FundTotal 471 100.000 % $316,180 $316,180 $30,764 $346,944 (A) Alloc basis: Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/DepartmentSource:

Page 405 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Telephones
Detail page 108
Schedule 8.013
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPublic Works Administration 29 2.947 % $8,101 $8,101 $859 $8,960 Recreation Administration 10 1.016 % $2,793 $2,793 $296 $3,089 Transportation/Plan Engineering 6 0.610 % $1,676 $1,676 $178 $1,854 City Administration 16 1.626 % $4,469 $4,469 $4,469 City Attorney 11 1.118 % $3,073 $3,073 $3,073 City Clerk 24 2.439 % $6,704 $6,704 $6,704 Human Resources 22 2.236 % $6,146 $6,146 $652 $6,798 Finance 28 2.846 % $7,822 $7,822 $7,822 Facilities Maintenance 22 2.236 % $6,146 $6,146 $652 $6,798 Fleet 6 0.610 % $1,676 $1,676 $178 $1,854 Police Administration 53 5.386 % $14,805 $14,805 $1,570 $16,375 Fire Administration 65 6.606 % $18,157 $18,157 $1,925 $20,082 FD601 Water Fund 43 4.370 % $12,012 $12,012 $1,274 $13,286 FD602 Sewer Fund 65 6.606 % $18,157 $18,157 $1,925 $20,082 FD611 Parking Fund 63 6.402 % $17,599 $17,599 $1,866 $19,465 FD621Transit Fund 11 1.118 % $3,073 $3,073 $326 $3,399 Recreation Facilities 12 1.220 % $3,352 $3,352 $355 $3,707 Engineering 11 1.118 % $3,073 $3,073 $326 $3,399 Building and Safety 23 2.337 % $6,425 $6,425 $681 $7,106 Planning 17 1.728 % $4,749 $4,749 $504 $5,253 Economic Development 2 0.203 % $559 $559 $59 $618 Natural Resource Protection 5 0.508 % $1,397 $1,397 $148 $1,545 Information Services 10 1.016 % $2,793 $2,793 $296 $3,089 Community Development Admin 15 1.524 % $4,190 $4,190 $444 $4,634 Parks Maintenance 39 3.963 % $10,894 $10,894 $1,155 $12,049 Streets Maintenance 5 0.508 % $1,397 $1,397 $148 $1,545 Traffic Signals & Lighting 6 0.610 % $1,676 $1,676 $178 $1,854 Youth Services 13 1.321 % $3,631 $3,631 $385 $4,016 Community Services 10 1.016 % $2,793 $2,793 $296 $3,089 Ranger Program 4 0.407 % $1,117 $1,117 $118 $1,235 Aquatics 9 0.915 % $2,514 $2,514 $267 $2,781 Patrol 74 7.520 % $20,671 $20,671 $2,192 $22,863 Investigations 25 2.541 % $6,984 $6,984 $740 $7,724 Police Support Services 41 4.167 % $11,453 $11,453 $1,214 $12,667Neighborhood Services 4 0.407 % $1,117 $1,117 $118 $1,235 Traffic Safety 3 0.305 % $838 $838 $89 $927 Emergency Response 48 4.878 % $13,408 $13,408 $1,422 $14,830 Hazard Prevention 10 1.016 % $2,793 $2,793 $296 $3,089 Golf Course 6 0.610 % $1,676 $1,676 $178 $1,854 Fire Apparatus Service 1 0.102 % $279 $279 $30 $309 City Council 4 0.407 % $1,117 $1,117 $118 $1,235 CIP Project Engineering 24 2.439 % $6,704 $6,704 $711 $7,415

Page 406 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Telephones
Detail page 109
Schedule 8.013
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 3 0.305 % $838 $838 $89 $927 Swim Center Maintenance 1 0.102 % $279 $279 $30 $309 FD705 Whale Rock Fund 9 0.915 % $2,514 $2,514 $267 $2,781 All Other 17 1.728 % $4,749 $4,749 $504 $5,253 Community Services Group 2 0.203 % $559 $559 $559 Tourism and Bid Promotion 1 0.102 % $279 $279 $30 $309 Solid Waste Recycling 3 0.305 % $838 $838 $89 $927 Stormwater and Flood Control 3 0.305 % $838 $838 $89 $927 Emergency Management 40 4.065 % $11,174 $11,174 $1,185 $12,359 Office of DEI 3 0.305 % $838 $838 $89 $927 Housing Policy/Homelessness 5 0.508 % $1,397 $1,397 $148 $1,545 Active Transportation 2 0.199 % $561 $561 $56 $617 Total 984 100.000 % $274,873 $274,873 $26,745 $301,618 (A) Alloc basis: Number of Telephones by Fund/DepartmentSource:

Page 407 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Cuesta
Detail page 110
Schedule 8.014
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD602 Sewer Fund 1 100.000 % $3,095 $3,095 $301 $3,396 Total 1 100.000 % $3,095 $3,095 $301 $3,396 (A) Alloc basis:Source:

Page 408 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
South Hills
Detail page 111
Schedule 8.015
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 300 23.077 % $20,873 $20,873 $2,031 $22,904Fire Administration 200 15.385 % $13,915 $13,915 $1,354 $15,269 FD601 Water Fund 150 11.538 % $10,436 $10,436 $1,015 $11,451 FD602 Sewer Fund 150 11.538 % $10,436 $10,436 $1,015 $11,451 Public Works Administration 200 15.385 % $13,915 $13,915 $1,354 $15,269 Traffic Signals & Lighting 100 7.692 % $6,958 $6,958 $677 $7,635 FD621Transit Fund 200 15.385 % $13,915 $13,915 $1,354 $15,269 Total 1,300 100.000 % $90,448 $90,448 $8,800 $99,248 (A) Alloc basis: Number of Radio Repeaters by Fund/Department/DivisionSource:

Page 409 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Tassajara
Detail page 112
Schedule 8.016
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 2 28.571 % $20,613 $20,613 $2,006 $22,619 Fire Administration 2 28.571 % $20,613 $20,613 $2,006 $22,619 Public Works Administration 1 14.286 % $10,307 $10,307 $1,003 $11,310 FD705 Whale Rock Fund 2 28.572 % $20,613 $20,613 $2,005 $22,618 Total 7 100.000 % $72,146 $72,146 $7,020 $79,166 (A) Alloc basis: Number of Radio Repeaters by Fund/Department/DivisionSource:

Page 410 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Detail allocation of
Direct Dept Exp
Detail page 113
Schedule 8.017
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 13,687 48.328 % $17,647 $17,647 $1,717 $19,364 Fire Administration 13,687 48.328 % $17,647 $17,647 $1,717 $19,364 FD601 Water Fund 473 1.670 % $610 $610 $59 $669 FD602 Sewer Fund 474 1.674 % $612 $612 $60 $672 Total 28,321 100.000 % $36,516 $36,516 $3,553 $40,069 (A) Alloc basis: Directly to the Benefiting General Fund DepartmentSource:

Page 411 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 114
Schedule 8.018
2025
Total Network
Services &
Desktop
Support
Enterprise
Apps
MDC Support Tablet Support Server Support Network
Support
Radios Telemetry Cellular Data
Services
City Administration $43,918 $14,442 $12,259 $121 $1,227 $5,444 $586 $5,370 Community Services Group $15,115 $6,190 $4,378 $30 $1,944 $2,014City Attorney $38,907 $16,506 $12,259 $136 $818 $5,444 $671 City Clerk $33,540 $12,379 $7,881 $76 $2,329 $3,500 $671 Finance $63,647 $28,020 $242 $13,105 $12,444 $2,014 Network Services $14,973 $14,973 Information Services $76,015 $20,848 $16,814 $134 $21,025 $7,454 $6,651 Human Resources $65,101 $25,007 $19,394 $252 $2,097 $8,598 $2,955 Public Works Administration $90,935 $20,461 $15,515 $117 $5,036 $6,878 $7,389 Facilities Maintenance $49,161 $11,367 $9,696 $33 $8,582 $4,299 $3,214 $5,172 Fleet $35,135 $11,367 $8,727 $101 $4,977 $3,869 $1,285 $2,955 CIP Project Engineering $129,583 $45,468 $34,908 $285 $6,015 $15,476 $4,499 $15,517 Transportation/Plan Engineering $40,688 $13,640 $9,696 $50 $11,149 $4,299 Active Transportation $9,294 $5,120 $2,426 $50 $1,081 City Council $37,771 $11,367 $9,696 $84 $745 $4,299 $10,345 Economic Development $11,286 $3,410 $2,909 $42 $157 $1,290 $643 $2,217 Natural Resource Protection $24,348 $9,094 $7,757 $134 $901 $3,439 $1,478 Tourism and Bid Promotion $6,609 $5,228 $39 $294 $739 Community Promotion $1,018 $455 $388 $3 $172 Office of DEI $11,088 $4,546 $3,879 $17 $1,719 Community Development Admin $46,187 $13,640 $9,696 $101 $11,600 $4,299 $2,217 Commissions & Committees $2,693 $2,273 $291 $129 Planning $70,142 $22,734 $19,394 $184 $12,501 $8,598 $1,478 Engineering $47,096 $15,913 $11,636 $134 $10,856 $5,158 Building and Safety $132,394 $40,922 $32,968 $201 $12,580 $14,617 $2,571 $21,429 Housing Policy/Homelessness $27,713 $11,367 $9,696 $67 $4,299 $739 Parks Maintenance $127,979 $45,468 $29,090 $101 $6,172 $12,897 $9,641 $12,561 Swim Center Maintenance $11,884 $4,546 $1,939 $17 $4,213 $860 Urban Forest Services $27,161 $6,821 $3,879 $33 $4,369 $1,719 $1,285 $8,128 Streets Maintenance $101,496 $34,101 $27,151 $84 $5,565 $12,037 $7,713 $13,300 Traffic Signals & Lighting $33,243 $4,546 $3,879 $17 $10,091 $1,719 $1,285 $2,217 Stormwater and Flood Control $38,972 $14,391 $12,276 $101 $5,192 $5,442 $643 Solid Waste Recycling $12,616 $4,546 $3,879 $67 $1,719 $1,478 Recreation Administration $29,274 $13,640 $7,757 $101 $509 $3,439 $739 Recreation Facilities $18,264 $9,094 $1,939 $33 $607 $860 $1,285 $739 Youth Services $66,029 $25,007 $15,515 $117 $1,196 $6,878 $13,300 Community Services $38,820 $18,188 $7,757 $117 $1,058 $3,439 $5,172 Ranger Program $50,674 $18,188 $13,576 $117 $745 $6,018 $1,928 $8,867 Aquatics $23,323 $15,913 $1,939 $33 $1,058 $860 $739 Golf Course $33,575 $15,913 $7,757 $17 $901 $3,439 $3,694 Police Administration $125,525 $15,913 $13,576 $50 $1,058 $6,018 $3,214 $4,434

Page 412 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 115
Schedule 8.018
2025
Telephones Cuesta South Hills Tassajara Direct Dept Exp City Administration $4,469 Community Services Group $559 City Attorney $3,073 City Clerk $6,704 Finance $7,822 Network ServicesInformation Services $3,089 Human Resources $6,798 Public Works Administration $8,960 $15,269 $11,310 Facilities Maintenance $6,798 Fleet $1,854 CIP Project Engineering $7,415 Transportation/Plan Engineering $1,854 Active Transportation $617 City Council $1,235 Economic Development $618 Natural Resource Protection $1,545 Tourism and Bid Promotion $309 Community PromotionOffice of DEI $927 Community Development Admin $4,634 Commissions & CommitteesPlanning $5,253 Engineering $3,399 Building and Safety $7,106 Housing Policy/Homelessness $1,545 Parks Maintenance $12,049 Swim Center Maintenance $309 Urban Forest Services $927 Streets Maintenance $1,545 Traffic Signals & Lighting $1,854 $7,635 Stormwater and Flood Control $927 Solid Waste Recycling $927 Recreation Administration $3,089 Recreation Facilities $3,707 Youth Services $4,016 Community Services $3,089 Ranger Program $1,235 Aquatics $2,781 Golf Course $1,854 Police Administration $16,375 $22,904 $22,619 $19,364

Page 413 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 116
Schedule 8.018
2025
Total Network
Services &
Desktop
Support
Enterprise
Apps
MDC Support Tablet Support Server Support Network
Support
Radios Telemetry Cellular Data
Services
Patrol $527,465 $115,944 $98,906 $121,210 $167 $12,325 $43,850 $50,131 $62,069 Investigations $115,780 $29,555 $25,211 $84 $8,131 $11,178 $15,425 $18,472 Police Support Services $130,512 $45,468 $38,786 $4,507 $17,196 $4,499 $7,389 Neighborhood Services $21,563 $4,546 $1,939 $6,172 $860 $3,856 $2,955 Traffic Safety $31,020 $6,821 $5,818 $6,328 $2,579 $7,069 $1,478Fire Administration $118,030 $11,367 $7,757 $134 $745 $3,439 $3,214 $14,040 Emergency Response $366,527 $106,850 $91,148 $20,513 $217 $14,284 $40,410 $54,630 $23,645 Hazard Prevention $69,257 $15,913 $13,576 $117 $10,914 $6,018 $7,069 $12,561 Fire Apparatus Service $13,794 $6,821 $3,879 $33 $294 $1,719 $739 Emergency Management $17,431 $2,273 $1,939 $860 FD208 Tourism Bid Fund $3,639 $2,521 $1,118 FD601 Water Fund $263,543 $80,228 $69,177 $680 $31,625 $30,669 $20,566 $5,192 FD602 Sewer Fund $277,571 $90,573 $70,437 $808 $35,034 $31,228 $9,641 $4,249 FD611 Parking Fund $137,535 $42,103 $30,099 $5,594 $151 $2,136 $13,344 $3,214 $21,429 FD621Transit Fund $62,116 $10,116 $4,752 $33 $8,445 $2,106 $17,996 FD705 Whale Rock Fund $61,904 $9,776 $8,145 $19 $14,323 $3,612 $630 All Other $157,714 $38,648 $269 $97,481 $1,285 $14,778 Total $4,238,593 $1,207,021 $931,255 $147,317 $6,350 $421,472 $406,279 $238,387 $10,071 $346,944

Page 414 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 117
Schedule 8.018
2025
Telephones Cuesta South Hills Tassajara Direct Dept Exp Patrol $22,863 Investigations $7,724 Police Support Services $12,667 Neighborhood Services $1,235 Traffic Safety $927 Fire Administration $20,082 $15,269 $22,619 $19,364 Emergency Response $14,830 Hazard Prevention $3,089 Fire Apparatus Service $309 Emergency Management $12,359 FD208 Tourism Bid FundFD601 Water Fund $13,286 $11,451 $669 FD602 Sewer Fund $20,082 $3,396 $11,451 $672 FD611 Parking Fund $19,465 FD621Transit Fund $3,399 $15,269 FD705 Whale Rock Fund $2,781 $22,618 All Other $5,253 Total $301,618 $3,396 $99,248 $79,166 $40,069

Page 415 of 630 ends

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

SCHEDULE 9.01

INFORMATION SERVICES

NATURE AND EXTENT OF SERVICE
The Information Services department is responsible for operating and maintaining the City's geographic information system (GIS), enterprise databases, and enterprise applications that are essential for the City’s operations. Enterprise Applications such as Cityworks and EnerGov rely heavily on GIS and SQL Database to function properly. The program mission is to provide accurate and comprehensive information services for managing resources, making informed decisions, and expediting the work processes.

Costs are allocated as follows:
 Information Services – These costs are related to GIS, database, and enterprise application activities and system expenditures related to keeping the Information Services current and functioning for the needs of the City. Costs are allocated based on an estimate of time spent by fund/department/division.
 Enterprise Apps – Enterprise Application consists of the based programs available to all City computer users such as email, word processing, and spreadsheet applications. These costs are allocated based upon the total FTE’s by fund/department/division.

Page 416 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Information Services
Costs to be allocated
Detail page 119
Schedule 9.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,402,583 $1,402,583 Allocated additions: 10000000 - Building Charge $1,790 $1,790 1011001 - City Administration $35,477 $8,545 $44,022 1012007 - Finance Non Departmental $452 $39 $491 1011501 - City Attorney $16,664 $2,267 $18,931 1011021 - City Clerk $1,068 $159 $1,227 1012000 - Finance $25,872 $3,500 $29,372 1011101 - Network Services $68,882 $7,133 $76,015 1011103 - Information Services $10,497 $10,497 1012006 - Finance Support Services $1,433 $1,433 1013001 - Human Resources $38,355 $38,355 1013003 - Wellness Program $153 $153 1015005 - Facilities Maintenance $6,759 $6,759 8020000 - Insurance ISF Fund $13,396 $13,396 Total allocated additions: $150,205 $92,236 $242,441 $242,441 Total to be allocated $1,552,788 $92,236 $1,645,024

Page 417 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Information Services
Schedule of costs to be
allocated by function
Detail page 120
Schedule 9.003
2025
Total General & Admin Information Services Enterprise Apps Wages & BenefitsSALARIES & WAGES $838,980 $151,100 $427,964 $259,916 FRINGE BENEFITS $493,623 $88,902 $251,797 $152,924 Other Expense and CostSERVICES & SUPPLIES $69,980 $12,603 $35,697 $21,680 Departmental Expenditures $1,402,583 $252,605 $715,458 $434,520 Additions: 1stOther $150,205 $150,205 Functional Cost $1,552,788 $402,810 $715,458 $434,520 Reallocate Admin ($402,810) $250,608 $152,202 Allocable Costs $1,552,788 $966,066 $586,722 1st Allocation $1,552,788 $966,066 $586,722 Additions: 2ndOther $92,236 $92,236 Functional Cost $92,236 $92,236 Reallocate Admin ($92,236) $57,385 $34,851 Allocable Costs $92,236 $57,385 $34,851 2nd Allocation $92,236 $57,385 $34,851 Total allocated $1,645,024 $1,023,451 $621,573

Page 418 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Information Services
Detail allocation of
Information Services
Detail page 121
Schedule 9.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedNetwork Services 206 4.038 % $39,014 $39,014 $39,014 Public Works Administration 586 11.488 % $110,981 $110,981 $7,337 $118,318 Community Development Admin 1,683 32.994 % $318,739 $318,739 $21,073 $339,812 FD601 Water Fund 404 7.920 % $76,513 $76,513 $5,059 $81,572 FD602 Sewer Fund 404 7.920 % $76,513 $76,513 $5,059 $81,572 Fire Administration 451 8.841 % $85,414 $85,414 $5,647 $91,061 Police Administration 527 10.331 % $99,807 $99,807 $6,599 $106,406 Recreation Administration 105 2.058 % $19,886 $19,886 $1,315 $21,201 City Administration 252 4.940 % $47,726 $47,726 $47,726 City Attorney 60 1.176 % $11,363 $11,363 $11,363 Stormwater and Flood Control 185 3.627 % $35,037 $35,037 $2,316 $37,353 FD705 Whale Rock Fund 61 1.196 % $11,553 $11,553 $764 $12,317 FD621Transit Fund 30 0.588 % $5,682 $5,682 $376 $6,058 FD611 Parking Fund 109 2.137 % $20,643 $20,643 $1,365 $22,008 All Other 38 0.746 % $7,195 $7,195 $475 $7,670 Total 5,101 100.000 % $966,066 $966,066 $57,385 $1,023,451 (A) Alloc basis: Estimate of Time by Department/Fund (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:

Page 419 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Information Services
Detail allocation of
Enterprise Apps
Detail page 122
Schedule 9.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 200 0.413 % $2,421 $2,421 $162 $2,583 Facilities Maintenance 500 1.032 % $6,054 $6,054 $405 $6,459 Streets Maintenance 1,400 2.889 % $16,950 $16,950 $1,134 $18,084 Stormwater and Flood Control 633 1.306 % $7,664 $7,664 $513 $8,177 Traffic Signals & Lighting 200 0.413 % $2,421 $2,421 $162 $2,583 Transportation/Plan Engineering 500 1.032 % $6,054 $6,054 $405 $6,459 Recreation Administration 400 0.825 % $4,843 $4,843 $324 $5,167 Recreation Facilities 100 0.206 % $1,211 $1,211 $81 $1,292 Youth Services 800 1.651 % $9,686 $9,686 $648 $10,334 Community Services 400 0.825 % $4,843 $4,843 $324 $5,167 Ranger Program 700 1.444 % $8,475 $8,475 $567 $9,042 Aquatics 100 0.206 % $1,211 $1,211 $81 $1,292 Golf Course 400 0.825 % $4,843 $4,843 $324 $5,167 Police Administration 700 1.444 % $8,475 $8,475 $567 $9,042 Patrol 5,100 10.524 % $61,746 $61,746 $4,130 $65,876 Investigations 1,300 2.683 % $15,739 $15,739 $1,053 $16,792 Police Support Services 2,000 4.127 % $24,214 $24,214 $1,620 $25,834 Neighborhood Services 100 0.206 % $1,211 $1,211 $81 $1,292 Traffic Safety 300 0.619 % $3,632 $3,632 $243 $3,875 Fire Administration 400 0.825 % $4,843 $4,843 $324 $5,167 Emergency Response 4,700 9.699 % $56,903 $56,903 $3,806 $60,709 Hazard Prevention 700 1.444 % $8,475 $8,475 $567 $9,042 FD601 Water Fund 3,567 7.361 % $43,186 $43,186 $2,888 $46,074 FD621Transit Fund 245 0.506 % $2,966 $2,966 $198 $3,164 City Administration 700 1.444 % $8,475 $8,475 $8,475 Economic Development 150 0.310 % $1,816 $1,816 $121 $1,937 Natural Resource Protection 400 0.825 % $4,843 $4,843 $324 $5,167Community Promotion 20 0.041 % $242 $242 $16 $258 City Attorney 700 1.444 % $8,475 $8,475 $8,475 City Clerk 450 0.929 % $5,448 $5,448 $5,448 Finance 1,600 3.302 % $19,371 $19,371 $19,371 Network Services 855 1.764 % $10,352 $10,352 $10,352 Information Services 867 1.789 % $10,497 $10,497 $10,497 Human Resources 1,000 2.064 % $12,107 $12,107 $810 $12,917 Community Development Admin 500 1.032 % $6,054 $6,054 $405 $6,459Building and Safety 1,700 3.508 % $20,582 $20,582 $1,377 $21,959 Public Works Administration 800 1.651 % $9,686 $9,686 $648 $10,334 Parks Maintenance 1,500 3.095 % $18,161 $18,161 $1,215 $19,376 Swim Center Maintenance 100 0.206 % $1,211 $1,211 $81 $1,292 Fire Apparatus Service 200 0.413 % $2,421 $2,421 $162 $2,583 Fleet 450 0.929 % $5,448 $5,448 $364 $5,812 FD611 Parking Fund 1,552 3.203 % $18,790 $18,790 $1,257 $20,047

Page 420 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Information Services
Detail allocation of
Enterprise Apps
Detail page 123
Schedule 9.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCIP Project Engineering 1,800 3.714 % $21,793 $21,793 $1,458 $23,251 Planning 1,000 2.064 % $12,107 $12,107 $810 $12,917 City Council 500 1.032 % $6,054 $6,054 $405 $6,459 Housing Policy/Homelessness 500 1.032 % $6,054 $6,054 $405 $6,459Solid Waste Recycling 200 0.413 % $2,421 $2,421 $162 $2,583 Office of DEI 200 0.413 % $2,421 $2,421 $162 $2,583 Engineering 600 1.238 % $7,264 $7,264 $486 $7,750 FD705 Whale Rock Fund 420 0.867 % $5,085 $5,085 $340 $5,425 FD602 Sewer Fund 3,632 7.495 % $43,973 $43,973 $2,941 $46,914 Emergency Management 100 0.206 % $1,211 $1,211 $81 $1,292 FD208 Tourism Bid Fund 130 0.268 % $1,574 $1,574 $105 $1,679 Community Services Group 250 0.516 % $3,027 $3,027 $3,027 Commissions & Committees 15 0.031 % $182 $182 $12 $194 Active Transportation 125 0.257 % $1,511 $1,511 $97 $1,608 Total 48,461 100.000 % $586,722 $586,722 $34,851 $621,573 (A) Alloc basis: Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:

Page 421 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Information Services
Departmental Cost
Allocation Summary
Detail page 124
Schedule 9.006
2025
Total Information Services Enterprise Apps
City Administration $56,201 $47,726 $8,475 Community Services Group $3,027 $3,027 City Attorney $19,838 $11,363 $8,475 City Clerk $5,448 $5,448 Finance $19,371 $19,371 Network Services $49,366 $39,014 $10,352 Information Services $10,497 $10,497 Human Resources $12,917 $12,917 Public Works Administration $128,652 $118,318 $10,334 Facilities Maintenance $6,459 $6,459 Fleet $5,812 $5,812 CIP Project Engineering $23,251 $23,251 Transportation/Plan Engineering $6,459 $6,459 Active Transportation $1,608 $1,608 City Council $6,459 $6,459 Economic Development $1,937 $1,937 Natural Resource Protection $5,167 $5,167 Community Promotion $258 $258 Office of DEI $2,583 $2,583 Community Development Admin $346,271 $339,812 $6,459 Commissions & Committees $194 $194 Planning $12,917 $12,917 Engineering $7,750 $7,750 Building and Safety $21,959 $21,959 Housing Policy/Homelessness $6,459 $6,459 Parks Maintenance $19,376 $19,376 Swim Center Maintenance $1,292 $1,292 Urban Forest Services $2,583 $2,583 Streets Maintenance $18,084 $18,084 Traffic Signals & Lighting $2,583 $2,583 Stormwater and Flood Control $45,530 $37,353 $8,177 Solid Waste Recycling $2,583 $2,583 Recreation Administration $26,368 $21,201 $5,167 Recreation Facilities $1,292 $1,292 Youth Services $10,334 $10,334 Community Services $5,167 $5,167 Ranger Program $9,042 $9,042 Aquatics $1,292 $1,292 Golf Course $5,167 $5,167 Police Administration $115,448 $106,406 $9,042 Patrol $65,876 $65,876 Investigations $16,792 $16,792

Page 422 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Information Services
Departmental Cost
Allocation Summary
Detail page 125
Schedule 9.006
2025
Total Information Services Enterprise Apps
Police Support Services $25,834 $25,834 Neighborhood Services $1,292 $1,292 Traffic Safety $3,875 $3,875 Fire Administration $96,228 $91,061 $5,167 Emergency Response $60,709 $60,709 Hazard Prevention $9,042 $9,042 Fire Apparatus Service $2,583 $2,583 Emergency Management $1,292 $1,292 FD208 Tourism Bid Fund $1,679 $1,679 FD601 Water Fund $127,646 $81,572 $46,074 FD602 Sewer Fund $128,486 $81,572 $46,914 FD611 Parking Fund $42,055 $22,008 $20,047 FD621Transit Fund $9,222 $6,058 $3,164 FD705 Whale Rock Fund $17,742 $12,317 $5,425 All Other $7,670 $7,670 Total $1,645,024 $1,023,451 $621,573

Page 423 of 630 ends

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

SCHEDULE 10.01

FINANCE SUPPORT SERVICES

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

Costs are allocated as follows:
 General Support Services – These costs are not specifically identified with a particular fund or program. Certain eligible costs are allocated based on total operating expenditures by fund/department/division.  Direct – These costs are associated with direct departmental costs. Costs are allocated directly to departments identified.

Page 424 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance Support Services
Costs to be allocated
Detail page 127
Schedule 10.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $123,019 $123,019 Allocated additions: 1011001 - City Administration $1,332 $321 $1,653 1012007 - Finance Non Departmental $795 $69 $864 1011501 - City Attorney $1,462 $199 $1,661 1012000 - Finance $3,355 $311 $3,666 8020000 - Insurance ISF Fund $11,427 $11,427 Total allocated additions: $6,944 $12,327 $19,271 $19,271 Total to be allocated $129,963 $12,327 $142,290

Page 425 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance Support Services
Schedule of costs to be
allocated by function
Detail page 128
Schedule 10.003
2025
Total General & Admin General Support Services Direct
Other Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSUPPORT SERVICES $123,019 $122,871 $148 Departmental Expenditures $123,019 $122,871 $148 Additions: 1stOther $6,944 $6,944 Functional Cost $129,963 $6,944 $122,871 $148 Reallocate Admin ($6,944) $6,936 $8 Allocable Costs $129,963 $129,807 $156 1st Allocation $129,963 $129,807 $156 Additions: 2ndOther $12,327 $12,327 Functional Cost $12,327 $12,327 Reallocate Admin ($12,327) $12,312 $15 Allocable Costs $12,327 $12,312 $15 2nd Allocation $12,327 $12,312 $15 Total allocated $142,290 $142,119 $171

Page 426 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance Support Services
Detail allocation of
General Support Services
Detail page 129
Schedule 10.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 235,270 0.185 % $240 $240 $25 $265 Cultural Activities 356,625 0.281 % $364 $364 $38 $402 Economic Development 814,416 0.641 % $832 $832 $88 $920 Natural Resource Protection 1,246,522 0.981 % $1,274 $1,274 $134 $1,408 Community Promotion 351,412 0.277 % $359 $359 $38 $397 City Attorney 1,652,744 1.301 % $1,689 $1,689 $1,689 City Clerk 778,365 0.613 % $795 $795 $795 Network Services 3,664,628 2.885 % $3,744 $3,744 $3,744 Human Resources 2,047,242 1.611 % $2,092 $2,092 $220 $2,312 Insurance ISF Fund 4,393,969 3.459 % $4,490 $4,490 $473 $4,963 Wellness Program 38,744 0.030 % $40 $40 $4 $44 Community Development Admin 971,303 0.765 % $992 $992 $104 $1,096Commissions & Committees 10,187 0.008 % $10 $10 $1 $11 Planning 1,896,174 1.493 % $1,937 $1,937 $204 $2,141 Building and Safety 2,886,803 2.272 % $2,950 $2,950 $310 $3,260 Public Works Administration 1,486,040 1.170 % $1,518 $1,518 $160 $1,678 Parks Maintenance 4,077,165 3.209 % $4,166 $4,166 $438 $4,604 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 % $1,573 $1,573 $166 $1,739 Streets Maintenance 2,435,887 1.917 % $2,489 $2,489 $262 $2,751 Stormwater and Flood Control 1,137,402 0.895 % $1,162 $1,162 $122 $1,284 Traffic Signals & Lighting 719,851 0.567 % $736 $736 $77 $813 Fleet 1,470,536 1.158 % $1,503 $1,503 $158 $1,661 City Administration 1,593,051 1.254 % $1,628 $1,628 $1,628 Transportation/Plan Engineering 880,829 0.693 % $900 $900 $95 $995 Recreation Administration 978,461 0.770 % $1,000 $1,000 $105 $1,105 Recreation Facilities 390,589 0.307 % $399 $399 $42 $441 Youth Services 1,557,030 1.226 % $1,591 $1,591 $167 $1,758 Ranger Program 882,011 0.694 % $901 $901 $95 $996 Aquatics 706,839 0.556 % $722 $722 $76 $798 Police Administration 2,482,077 1.954 % $2,536 $2,536 $267 $2,803Patrol 13,627,569 10.727 % $13,924 $13,924 $1,466 $15,390 Investigations 3,647,834 2.871 % $3,727 $3,727 $392 $4,119 Neighborhood Services 304,657 0.240 % $311 $311 $33 $344 Traffic Safety 922,256 0.726 % $942 $942 $99 $1,041 Fire Administration 1,447,660 1.140 % $1,479 $1,479 $156 $1,635 Emergency Response 15,169,981 11.941 % $15,500 $15,500 $1,631 $17,131 Hazard Prevention 1,075,918 0.847 % $1,099 $1,099 $116 $1,215 Training Services 108,109 0.085 % $110 $110 $12 $122 Fire Station 41,472 0.033 % $42 $42 $4 $46 Emergency Management 99,079 0.078 % $101 $101 $11 $112

Page 427 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance Support Services
Detail allocation of
General Support Services
Detail page 130
Schedule 10.004
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 % $189 $189 $20 $209 FD601 Water Fund 8,408,198 6.618 % $8,591 $8,591 $904 $9,495 FD611 Parking Fund 3,845,798 3.027 % $3,930 $3,930 $414 $4,344 FD602 Sewer Fund 9,561,341 7.526 % $9,769 $9,769 $1,028 $10,797 Golf Course 827,151 0.651 % $845 $845 $89 $934 FD705 Whale Rock Fund 1,682,420 1.324 % $1,719 $1,719 $181 $1,900Information Services 1,402,583 1.104 % $1,433 $1,433 $1,433 FD208 Tourism Bid Fund 2,152,578 1.694 % $2,199 $2,199 $232 $2,431 FD621Transit Fund 1,501,262 1.182 % $1,534 $1,534 $161 $1,695 FD206 Law Enforcement Grant Fund 156,008 0.123 % $159 $159 $17 $176 Fire Apparatus Service 631,944 0.497 % $646 $646 $68 $714 Police Support Services 3,672,725 2.891 % $3,753 $3,753 $395 $4,148 Community Services 670,957 0.528 % $686 $686 $72 $758 FD711 Hazardous Mat Task Force Fund 98,249 0.077 % $100 $100 $11 $111 CIP Project Engineering 2,819,887 2.220 % $2,881 $2,881 $303 $3,184 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 % $232 $232 $232 Office of DEI 567,531 0.447 % $580 $580 $61 $641 Engineering 899,156 0.708 % $919 $919 $97 $1,016 Housing Policy/Homelessness 1,201,192 0.946 % $1,227 $1,227 $129 $1,356 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 $19 $204 FD701 General Agency Fund 742,930 0.585 % $759 $759 $80 $839 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 % $2,745 $2,745 $2,745 FD214 Avilia Ranch DPA Fund 40,000 0.031 % $41 $41 $4 $45 Active Transportation 257,727 0.203 % $263 $263 $28 $291 FD217 Opioid Settlement Fund 56,844 0.045 % $58 $58 $6 $64 FD726 Asset Forfeiture Pending 13,640 0.011 % $14 $14 $2 $16 FD727 SWAT Task Force 587 -0.002% $5 $5 $5 Total 127,041,739 100.000 % $129,807 $129,807 $12,312 $142,119 (A) Alloc basis: Total Operating Expenditures by Department/DivisionSource:

Page 428 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance Support Services
Detail allocation of
Direct
Detail page 131
Schedule 10.005
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:

Page 429 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance Support Services
Departmental Cost
Allocation Summary
Detail page 132
Schedule 10.006
2025
Total General Support Services Direct
City Administration $1,628 $1,628 Community Services Group $567 $567 Finance Non Departmental $232 $232 City Attorney $1,689 $1,689 City Clerk $795 $795 Finance $2,745 $2,745 Network Services $3,744 $3,744 Information Services $1,433 $1,433 Human Resources $2,312 $2,312 Wellness Program $44 $44 Public Works Administration $1,678 $1,678 Facilities Maintenance $1,739 $1,739 Fleet $1,661 $1,661 CIP Project Engineering $3,184 $3,184 Transportation/Plan Engineering $995 $995 Active Transportation $291 $291 Insurance ISF Fund $4,963 $4,963 City Council $265 $265 Cultural Activities $402 $402 Economic Development $920 $920 Natural Resource Protection $1,408 $1,408 Community Promotion $397 $397 Office of DEI $641 $641 Community Development Admin $1,096 $1,096 Commissions & Committees $11 $11 Planning $2,141 $2,141 Engineering $1,016 $1,016 Building and Safety $3,260 $3,260 Housing Policy/Homelessness $1,356 $1,356 Parks Maintenance $4,604 $4,604 Swim Center Maintenance $752 $752 Urban Forest Services $259 $259 Streets Maintenance $2,751 $2,751 Traffic Signals & Lighting $813 $813 Stormwater and Flood Control $1,284 $1,284 Solid Waste Recycling $449 $449 Recreation Administration $1,105 $1,105 Recreation Facilities $441 $441 Youth Services $1,758 $1,758 Community Services $758 $758 Ranger Program $996 $996 Aquatics $798 $798

Page 430 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Finance Support Services
Departmental Cost
Allocation Summary
Detail page 133
Schedule 10.006
2025
Total General Support Services Direct
Golf Course $934 $934 Jack House $1 $1 Police Administration $2,803 $2,803 Patrol $15,390 $15,390 Investigations $4,119 $4,119 Police Support Services $4,148 $4,148 Neighborhood Services $344 $344 Traffic Safety $1,041 $1,041 Fire Administration $1,806 $1,635 $171 Emergency Response $17,131 $17,131 Hazard Prevention $1,215 $1,215 Training Services $122 $122 Recruit Academy $55 $55 Fire Apparatus Service $714 $714 Fire Station $46 $46 Mobile Crisis Unit $186 $186 Emergency Management $112 $112 FD202 Downtown Bid Fund $209 $209 FD206 Law Enforcement Grant Fund $176 $176 FD208 Tourism Bid Fund $2,431 $2,431 FD209 SB1186 CASP Certify Fund $1 $1 FD212 San Luis Ranch CFD $204 $204 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 $9,495 $9,495 FD602 Sewer Fund $10,797 $10,797 FD611 Parking Fund $4,344 $4,344 FD621Transit Fund $1,695 $1,695 FD701 General Agency Fund $839 $839 FD705 Whale Rock Fund $1,900 $1,900 FD711 Hazardous Mat Task Force Fund $111 $111 FD715 Boysen Ranch Conserv Easemt Fund $6 $6 FD726 Asset Forfeiture Pending $16 $16 FD727 SWAT Task Force $5 $5 Total $142,290 $142,119 $171

Page 431 of 630 ends

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

SCHEDULE 11.01

HUMAN RESOURCES

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

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

Page 432 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Human Resources
Costs to be allocated
Detail page 135
Schedule 11.002
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: 1011001 - City Administration $22,173 $5,341 $27,514 1012007 - Finance Non Departmental $3,581 $312 $3,893 1011501 - City Attorney $24,324 $3,309 $27,633 1011021 - City Clerk $49,222 $10,587 $59,809 1012000 - Finance $43,812 $5,291 $49,103 1011101 - Network Services $58,946 $6,155 $65,101 1011103 - Information Services $12,107 $810 $12,917 1012006 - Finance Support Services $2,092 $220 $2,312 1013003 - Wellness Program $177 $177 1015005 - Facilities Maintenance $42,354 $42,354 8020000 - Insurance ISF Fund $59,446 $59,446 Total allocated additions: $216,257 $134,002 $350,259 $350,259 Total to be allocated $2,247,040 $134,002 $2,381,042

Page 433 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Human Resources
Schedule of costs to be
allocated by function
Detail page 136
Schedule 11.003
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 $216,257 $216,257 Functional Cost $2,247,040 $2,099,592 $138,158 $9,290 Allocable Costs $2,247,040 $2,099,592 $138,158 $9,290 1st Allocation $2,247,040 $2,099,592 $138,158 $9,290 Additions: 2ndOther $134,002 $134,002 Functional Cost $134,002 $134,002 Allocable Costs $134,002 $134,002 2nd Allocation $134,002 $134,002 Total allocated $2,381,042 $2,233,594 $138,158 $9,290

Page 434 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Human Resources
Detail allocation of
Human Resources
Detail page 137
Schedule 11.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 200 0.421 % $8,848 $8,848 $638 $9,486 Facilities Maintenance 500 1.053 % $22,119 $22,119 $1,594 $23,713Streets Maintenance 1,400 2.950 % $61,934 $61,934 $4,463 $66,397 Stormwater and Flood Control 633 1.334 % $28,003 $28,003 $2,018 $30,021 Traffic Signals & Lighting 200 0.421 % $8,848 $8,848 $638 $9,486 Transportation/Plan Engineering 500 1.053 % $22,119 $22,119 $1,594 $23,713 Recreation Administration 400 0.843 % $17,695 $17,695 $1,275 $18,970 Recreation Facilities 100 0.211 % $4,424 $4,424 $319 $4,743 Youth Services 800 1.686 % $35,391 $35,391 $2,550 $37,941 Community Services 400 0.843 % $17,695 $17,695 $1,275 $18,970 Ranger Program 700 1.475 % $30,967 $30,967 $2,231 $33,198 Aquatics 100 0.211 % $4,424 $4,424 $319 $4,743 Golf Course 400 0.843 % $17,695 $17,695 $1,275 $18,970 Police Administration 700 1.475 % $30,967 $30,967 $2,231 $33,198 Patrol 5,100 10.746 % $225,615 $225,615 $16,257 $241,872 Investigations 1,300 2.739 % $57,510 $57,510 $4,144 $61,654 Police Support Services 2,000 4.214 % $88,477 $88,477 $6,375 $94,852 Neighborhood Services 100 0.211 % $4,424 $4,424 $319 $4,743 Traffic Safety 300 0.632 % $13,271 $13,271 $956 $14,227 Fire Administration 400 0.843 % $17,695 $17,695 $1,275 $18,970 Emergency Response 4,700 9.903 % $207,920 $207,920 $14,982 $222,902 Hazard Prevention 700 1.475 % $30,967 $30,967 $2,231 $33,198 FD601 Water Fund 3,567 7.516 % $157,798 $157,798 $11,370 $169,168FD621Transit Fund 245 0.516 % $10,838 $10,838 $781 $11,619 City Administration 700 1.475 % $30,967 $30,967 $30,967 Economic Development 150 0.316 % $6,636 $6,636 $478 $7,114 Natural Resource Protection 400 0.843 % $17,695 $17,695 $1,275 $18,970 Community Promotion 20 0.042 % $885 $885 $64 $949 City Attorney 700 1.475 % $30,967 $30,967 $30,967 City Clerk 450 0.948 % $19,907 $19,907 $19,907 Finance 1,600 3.371 % $70,781 $70,781 $70,781 Network Services 855 1.801 % $37,824 $37,824 $37,824 Information Services 867 1.827 % $38,355 $38,355 $38,355 Community Development Admin 500 1.053 % $22,119 $22,119 $1,594 $23,713 Building and Safety 1,700 3.582 % $75,205 $75,205 $5,419 $80,624 Public Works Administration 800 1.686 % $35,391 $35,391 $2,550 $37,941 Parks Maintenance 1,500 3.160 % $66,357 $66,357 $4,781 $71,138 Swim Center Maintenance 100 0.211 % $4,424 $4,424 $319 $4,743 Fire Apparatus Service 200 0.421 % $8,848 $8,848 $638 $9,486 Fleet 450 0.948 % $19,907 $19,907 $1,434 $21,341 FD611 Parking Fund 1,552 3.270 % $68,658 $68,658 $4,947 $73,605 CIP Project Engineering 1,800 3.793 % $79,629 $79,629 $5,738 $85,367

Page 435 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Human Resources
Detail allocation of
Human Resources
Detail page 138
Schedule 11.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPlanning 1,000 2.107 % $44,238 $44,238 $3,188 $47,426 City Council 500 1.053 % $22,119 $22,119 $1,594 $23,713 Housing Policy/Homelessness 500 1.053 % $22,119 $22,119 $1,594 $23,713 Solid Waste Recycling 200 0.421 % $8,848 $8,848 $638 $9,486 Office of DEI 200 0.421 % $8,848 $8,848 $638 $9,486 Engineering 600 1.264 % $26,543 $26,543 $1,913 $28,456 FD705 Whale Rock Fund 420 0.885 % $18,580 $18,580 $1,339 $19,919 FD602 Sewer Fund 3,632 7.653 % $160,673 $160,673 $11,577 $172,250Emergency Management 100 0.211 % $4,424 $4,424 $319 $4,743 FD208 Tourism Bid Fund 130 0.274 % $5,751 $5,751 $414 $6,165 Community Services Group 250 0.527 % $11,060 $11,060 $11,060 Commissions & Committees 15 0.032 % $664 $664 $48 $712 Active Transportation 125 0.263 % $5,526 $5,526 $393 $5,919 Total 47,461 100.000 % $2,099,592 $2,099,592 $134,002 $2,233,594 (A) Alloc basis: Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:

Page 436 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Human Resources
Detail allocation of
Other Direct Exp
Detail page 139
Schedule 11.005
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:

Page 437 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Human Resources
Detail allocation of
Tiution Reimbursement
Detail page 140
Schedule 11.006
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:

Page 438 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Human Resources
Departmental Cost
Allocation Summary
Detail page 141
Schedule 11.007
2025
Total Human Resources Other Direct Exp Tiution Reimbursement City Administration $46,696 $30,967 $15,729 Community Services Group $11,060 $11,060 City Attorney $45,839 $30,967 $14,872 City Clerk $19,907 $19,907 Finance $70,781 $70,781 Network Services $37,824 $37,824 Information Services $38,355 $38,355 Public Works Administration $63,544 $37,941 $25,603 Facilities Maintenance $24,002 $23,713 $289 Fleet $21,341 $21,341 CIP Project Engineering $96,287 $85,367 $10,920 Transportation/Plan Engineering $23,789 $23,713 $76 Active Transportation $7,250 $5,919 $1,331 City Council $23,713 $23,713 Economic Development $7,114 $7,114 Natural Resource Protection $18,970 $18,970 Community Promotion $949 $949 Office of DEI $9,486 $9,486 Community Development Admin $33,452 $23,713 $9,739 Commissions & Committees $712 $712 Planning $47,426 $47,426 Engineering $28,523 $28,456 $67 Building and Safety $80,624 $80,624 Housing Policy/Homelessness $23,713 $23,713 Parks Maintenance $71,295 $71,138 $157 Swim Center Maintenance $4,743 $4,743 Urban Forest Services $9,486 $9,486 Streets Maintenance $66,397 $66,397 Traffic Signals & Lighting $9,486 $9,486 Stormwater and Flood Control $30,021 $30,021 Solid Waste Recycling $9,486 $9,486 Recreation Administration $31,915 $18,970 $12,945 Recreation Facilities $4,743 $4,743 Youth Services $37,941 $37,941 Community Services $18,970 $18,970 Ranger Program $33,198 $33,198 Aquatics $4,743 $4,743 Golf Course $18,970 $18,970 Police Administration $39,791 $33,198 $5,262 $1,331 Patrol $243,203 $241,872 $1,331 Investigations $64,289 $61,654 $2,635 Police Support Services $94,852 $94,852

Page 439 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Human Resources
Departmental Cost
Allocation Summary
Detail page 142
Schedule 11.007
2025
Total Human Resources Other Direct Exp Tiution Reimbursement Neighborhood Services $4,743 $4,743 Traffic Safety $14,227 $14,227 Fire Administration $28,087 $18,970 $9,117 Emergency Response $224,233 $222,902 $1,331 Hazard Prevention $33,198 $33,198 Fire Apparatus Service $9,486 $9,486 Emergency Management $4,743 $4,743 FD208 Tourism Bid Fund $6,165 $6,165 FD601 Water Fund $192,321 $169,168 $21,822 $1,331 FD602 Sewer Fund $172,250 $172,250 FD611 Parking Fund $85,165 $73,605 $11,560 FD621Transit Fund $11,619 $11,619 FD705 Whale Rock Fund $19,919 $19,919 Total $2,381,042 $2,233,594 $138,158 $9,290

Page 440 of 630 ends

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

SCHEDULE 12.01

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.

Page 441 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Wellness Program
Costs to be allocated
Detail page 144
Schedule 12.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $38,744 $38,744 Allocated additions: 1011001 - City Administration $420 $101 $521 1012007 - Finance Non Departmental $250 $22 $272 1011501 - City Attorney $460 $63 $523 1012000 - Finance $839 $81 $920 1012006 - Finance Support Services $40 $4 $44 1015005 - Facilities Maintenance $16,610 $16,610 8020000 - Insurance ISF Fund $3,599 $3,599 Total allocated additions: $2,009 $20,480 $22,489 $22,489 Total to be allocated $40,753 $20,480 $61,233

Page 442 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Wellness Program
Schedule of costs to be
allocated by function
Detail page 145
Schedule 12.003
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 $2,009 $2,009 Functional Cost $40,753 $2,009 $8,144 $30,600 Reallocate Admin ($2,009) $422 $1,587 Allocable Costs $40,753 $8,566 $32,187 1st Allocation $40,753 $8,566 $32,187 Additions: 2ndOther $20,480 $20,480 Functional Cost $20,480 $20,480 Reallocate Admin ($20,480) $4,305 $16,175 Allocable Costs $20,480 $4,305 $16,175 2nd Allocation $20,480 $4,305 $16,175 Total allocated $61,233 $12,871 $48,362

Page 443 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Wellness Program
Detail allocation of
Wellness Program
Detail page 146
Schedule 12.004
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 $20 $55 Facilities Maintenance 500 1.032 % $88 $88 $51 $139 Streets Maintenance 1,400 2.889 % $247 $247 $143 $390 Stormwater and Flood Control 633 1.306 % $112 $112 $65 $177 Traffic Signals & Lighting 200 0.413 % $35 $35 $20 $55 Transportation/Plan Engineering 500 1.032 % $88 $88 $51 $139 Recreation Administration 400 0.825 % $71 $71 $41 $112 Recreation Facilities 100 0.206 % $18 $18 $10 $28 Youth Services 800 1.651 % $141 $141 $82 $223 Community Services 400 0.825 % $71 $71 $41 $112 Ranger Program 700 1.444 % $124 $124 $72 $196 Aquatics 100 0.206 % $18 $18 $10 $28 Golf Course 400 0.825 % $71 $71 $41 $112 Police Administration 700 1.444 % $124 $124 $72 $196 Patrol 5,100 10.524 % $901 $901 $522 $1,423 Investigations 1,300 2.683 % $230 $230 $133 $363 Police Support Services 2,000 4.127 % $354 $354 $205 $559 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 $41 $112 Emergency Response 4,700 9.699 % $831 $831 $481 $1,312 Hazard Prevention 700 1.444 % $124 $124 $72 $196 FD601 Water Fund 3,567 7.361 % $631 $631 $365 $996 FD621Transit Fund 245 0.506 % $43 $43 $25 $68 City Administration 700 1.444 % $124 $124 $124 Economic Development 150 0.310 % $27 $27 $15 $42 Natural Resource Protection 400 0.825 % $71 $71 $41 $112 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 $51 $139 Building and Safety 1,700 3.508 % $300 $300 $174 $474 Public Works Administration 800 1.651 % $141 $141 $82 $223 Parks Maintenance 1,500 3.095 % $265 $265 $154 $419 Swim Center Maintenance 100 0.206 % $18 $18 $10 $28 Fire Apparatus Service 200 0.413 % $35 $35 $20 $55 Fleet 450 0.929 % $80 $80 $46 $126 FD611 Parking Fund 1,552 3.203 % $274 $274 $159 $433

Page 444 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Wellness Program
Detail allocation of
Wellness Program
Detail page 147
Schedule 12.004
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 $184 $502 Planning 1,000 2.064 % $177 $177 $102 $279 City Council 500 1.032 % $88 $88 $51 $139 Housing Policy/Homelessness 500 1.032 % $88 $88 $51 $139 Solid Waste Recycling 200 0.413 % $35 $35 $20 $55 Office of DEI 200 0.413 % $35 $35 $20 $55 Engineering 600 1.238 % $106 $106 $61 $167 FD705 Whale Rock Fund 420 0.867 % $74 $74 $43 $117 FD602 Sewer Fund 3,632 7.495 % $642 $642 $372 $1,014 Emergency Management 100 0.206 % $18 $18 $10 $28 FD208 Tourism Bid Fund 130 0.268 % $23 $23 $13 $36 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 $18 $39 Total 48,461 100.000 % $8,566 $8,566 $4,305 $12,871 (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

Page 445 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Wellness Program
Detail allocation of
Preventative Mental Health
Detail page 148
Schedule 12.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 50 50.000 % $16,094 $16,094 $8,088 $24,182 Fire Administration 50 50.000 % $16,093 $16,093 $8,087 $24,180 Total 100 100.000 % $32,187 $32,187 $16,175 $48,362 (A) Alloc basis:Source:

Page 446 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Wellness Program
Departmental Cost
Allocation Summary
Detail page 149
Schedule 12.006
2025
Total Wellness Program Preventative Mental Health
City Administration $124 $124 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 $223 $223 Facilities Maintenance $139 $139 Fleet $126 $126 CIP Project Engineering $502 $502 Transportation/Plan Engineering $139 $139 Active Transportation $39 $39 City Council $139 $139 Economic Development $42 $42 Natural Resource Protection $112 $112 Community Promotion $6 $6 Office of DEI $55 $55 Community Development Admin $139 $139 Commissions & Committees $5 $5 Planning $279 $279 Engineering $167 $167 Building and Safety $474 $474 Housing Policy/Homelessness $139 $139 Parks Maintenance $419 $419 Swim Center Maintenance $28 $28 Urban Forest Services $55 $55 Streets Maintenance $390 $390 Traffic Signals & Lighting $55 $55 Stormwater and Flood Control $177 $177 Solid Waste Recycling $55 $55 Recreation Administration $112 $112 Recreation Facilities $28 $28 Youth Services $223 $223 Community Services $112 $112 Ranger Program $196 $196 Aquatics $28 $28 Golf Course $112 $112 Police Administration $24,378 $196 $24,182 Patrol $1,423 $1,423 Investigations $363 $363

Page 447 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Wellness Program
Departmental Cost
Allocation Summary
Detail page 150
Schedule 12.006
2025
Total Wellness Program Preventative Mental Health
Police Support Services $559 $559 Neighborhood Services $28 $28 Traffic Safety $84 $84 Fire Administration $24,292 $112 $24,180 Emergency Response $1,312 $1,312 Hazard Prevention $196 $196 Fire Apparatus Service $55 $55 Emergency Management $28 $28 FD208 Tourism Bid Fund $36 $36 FD601 Water Fund $996 $996 FD602 Sewer Fund $1,014 $1,014 FD611 Parking Fund $433 $433 FD621Transit Fund $68 $68 FD705 Whale Rock Fund $117 $117 Total $61,233 $12,871 $48,362

Page 448 of 630 ends

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

SCHEDULE 13.01

PUBLIC WORKS ADMINISTRATION

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

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

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

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

Page 449 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Public Works Administration
Costs to be allocated
Detail page 152
Schedule 13.002
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 1011001 - City Administration $16,095 $3,877 $19,972 1011009 - Community Services Group $151,370 $15,670 $167,040 1012007 - Finance Non Departmental $267 $23 $290 1011501 - City Attorney $17,656 $2,402 $20,058 1011021 - City Clerk $58,573 $12,630 $71,203 1012000 - Finance $26,887 $3,585 $30,472 1011101 - Network Services $82,513 $8,422 $90,935 1011103 - Information Services $120,667 $7,985 $128,652 1012006 - Finance Support Services $1,518 $160 $1,678 1013001 - Human Resources $60,994 $2,550 $63,544 1013003 - Wellness Program $141 $82 $223 1015005 - Facilities Maintenance $50,954 $50,954 1015008 - Fleet $7,338 $7,338 8020000 - Insurance ISF Fund $10,209 $10,209 Total allocated additions: $555,709 $125,887 $681,596 $681,596 Total to be allocated $2,041,749 $125,887 $2,167,636

Page 450 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Public Works Administration
Schedule of costs to be
allocated by function
Detail page 153
Schedule 13.003
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 $555,709 $555,709 Functional Cost $2,041,749 $834,489 $826,535 $333,764 $46,961 Reallocate Admin ($834,489) $571,322 $230,706 $32,461 Allocable Costs $2,041,749 $1,397,857 $564,470 $79,422 1st Allocation $2,041,749 $1,397,857 $564,470 $79,422 Additions: 2ndOther $125,887 $125,887 Functional Cost $125,887 $125,887 Reallocate Admin ($125,887) $86,187 $34,803 $4,897 Allocable Costs $125,887 $86,187 $34,803 $4,897 2nd Allocation $125,887 $86,187 $34,803 $4,897 Total allocated $2,167,636 $1,484,044 $599,273 $84,319

Page 451 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Public Works Administration
Detail allocation of
Deputy Director/City Engineer
Detail page 154
Schedule 13.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 451 11.708 % $163,664 $163,664 $10,091 $173,755Urban Forest Services 531 13.785 % $192,695 $192,695 $11,881 $204,576 CIP Project Engineering 1,790 46.469 % $649,575 $649,575 $40,051 $689,626 Fleet 63 1.636 % $22,862 $22,862 $1,410 $24,272 Swim Center Maintenance 59 1.532 % $21,411 $21,411 $1,320 $22,731Facilities Maintenance 79 2.051 % $28,668 $28,668 $1,768 $30,436 Traffic Signals & Lighting 93 2.414 % $33,749 $33,749 $2,081 $35,830 Streets Maintenance 59 1.532 % $21,411 $21,411 $1,320 $22,731 Stormwater and Flood Control 94 2.440 % $34,112 $34,112 $2,103 $36,215 Transportation/Plan Engineering 537 13.941 % $194,873 $194,873 $12,015 $206,888 Eng Dev Review (Utility Services) 96 2.492 % $34,837 $34,837 $2,147 $36,984 Total 3,852 100.000 % $1,397,857 $1,397,857 $86,187 $1,484,044 (A) Alloc basis: Hours Supervised by Department/DivisionSource:

Page 452 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Public Works Administration
Detail allocation of
Director
Detail page 155
Schedule 13.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 200 2.203 % $12,433 $12,433 $767 $13,200 Facilities Maintenance 500 5.507 % $31,083 $31,083 $1,916 $32,999Streets Maintenance 1,400 15.419 % $87,033 $87,033 $5,366 $92,399Stormwater and Flood Control 633 6.971 % $39,351 $39,351 $2,426 $41,777 Traffic Signals & Lighting 200 2.203 % $12,433 $12,433 $767 $13,200 Transportation/Plan Engineering 500 5.507 % $31,083 $31,083 $1,916 $32,999 FD621Transit Fund 245 2.698 % $15,231 $15,231 $939 $16,170 Parks Maintenance 1,500 16.520 % $93,249 $93,249 $5,749 $98,998 Swim Center Maintenance 100 1.101 % $6,217 $6,217 $383 $6,600 Fleet 450 4.956 % $27,975 $27,975 $1,725 $29,700 FD611 Parking Fund 1,552 17.093 % $96,482 $96,482 $5,949 $102,431CIP Project Engineering 1,800 19.822 % $111,900 $111,900 $6,900 $118,800 Total 9,080 100.000 % $564,470 $564,470 $34,803 $599,273 (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 453 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Public Works Administration
Detail allocation of
Enterprise Funds
Detail page 156
Schedule 13.006
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 125 39.557 % $31,417 $31,417 $1,937 $33,354 FD621Transit Fund 125 39.557 % $31,417 $31,417 $1,937 $33,354 FD601 Water Fund 33 10.443 % $8,294 $8,294 $511 $8,805 FD602 Sewer Fund 33 10.443 % $8,294 $8,294 $512 $8,806 Total 316 100.000 % $79,422 $79,422 $4,897 $84,319 (A) Alloc basis: Analysis of Time WorkedSource:

Page 454 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Public Works Administration
Departmental Cost
Allocation Summary
Detail page 157
Schedule 13.007
2025
Total Deputy Director/City Engineer Director Enterprise Funds Facilities Maintenance $63,435 $30,436 $32,999 Fleet $53,972 $24,272 $29,700 CIP Project Engineering $808,426 $689,626 $118,800 Transportation/Plan Engineering $239,887 $206,888 $32,999 Eng Dev Review (Utility Services) $36,984 $36,984 Parks Maintenance $272,753 $173,755 $98,998 Swim Center Maintenance $29,331 $22,731 $6,600 Urban Forest Services $217,776 $204,576 $13,200 Streets Maintenance $115,130 $22,731 $92,399 Traffic Signals & Lighting $49,030 $35,830 $13,200 Stormwater and Flood Control $77,992 $36,215 $41,777 FD601 Water Fund $8,805 $8,805 FD602 Sewer Fund $8,806 $8,806 FD611 Parking Fund $135,785 $102,431 $33,354 FD621Transit Fund $49,524 $16,170 $33,354 Total $2,167,636 $1,484,044 $599,273 $84,319

Page 455 of 630 ends

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

SCHEDULE 14.01

FACILITIES MAINTENANCE

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

Costs are allocated as follows:
 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 456 of 630 ends

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

SCHEDULE 14.01

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 457 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Costs to be allocated
Detail page 159
Schedule 14.002
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 $16,672 $4,016 $20,688 1012007 - Finance Non Departmental $5,517 $480 $5,997 1011501 - City Attorney $18,289 $2,488 $20,777 1011021 - City Clerk $616 $92 $708 1012000 - Finance $40,423 $4,285 $44,708 1011101 - Network Services $44,552 $4,609 $49,161 1011103 - Information Services $6,054 $405 $6,459 1012006 - Finance Support Services $1,573 $166 $1,739 1013001 - Human Resources $22,408 $1,594 $24,002 1013003 - Wellness Program $88 $51 $139 1015001 - Public Works Administration $59,751 $3,684 $63,435 1015008 - Fleet $26,437 $26,437 8020000 - Insurance ISF Fund $83,303 $83,303 Total allocated additions: $220,733 $131,610 $352,343 $352,343 Total to be allocated $1,760,022 $131,610 $1,891,632

Page 458 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Schedule of costs to be
allocated by function
Detail page 160
Schedule 14.003
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 $220,733 $220,733 Functional Cost $1,760,022 $220,733 $53,968 $35,825 $24,258 $18,954 $376,148 $79,101 $9,984 $941,051 Reallocate Admin ($220,733) $7,739 $5,137 $3,479 $2,718 $53,939 $11,343 $1,432 $134,946 Allocable Costs $1,760,022 $61,707 $40,962 $27,737 $21,672 $430,087 $90,444 $11,416 $1,075,997 1st Allocation $1,760,022 $61,707 $40,962 $27,737 $21,672 $430,087 $90,444 $11,416 $1,075,997 Additions: 2ndOther $131,610 $131,610 Functional Cost $131,610 $131,610 Reallocate Admin ($131,610) $4,614 $3,063 $2,074 $1,621 $32,161 $6,763 $854 $80,460 Allocable Costs $131,610 $4,614 $3,063 $2,074 $1,621 $32,161 $6,763 $854 $80,460 2nd Allocation $131,610 $4,614 $3,063 $2,074 $1,621 $32,161 $6,763 $854 $80,460 Total allocated $1,891,632 $66,321 $44,025 $29,811 $23,293 $462,248 $97,207 $12,270 $1,156,457

Page 459 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Water/Sewer/Janitorial - City Hall
Detail page 161
Schedule 14.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Administration 938 4.653 % $2,871 $2,871 $2,871 City Council 2,502 12.410 % $7,658 $7,658 $1,015 $8,673 Cultural Activities 110 0.546 % $337 $337 $45 $382 Economic Development 100 0.496 % $306 $306 $41 $347 Natural Resource Protection 760 3.770 % $2,326 $2,326 $308 $2,634City Attorney 1,135 5.630 % $3,474 $3,474 $3,474 City Clerk 906 4.494 % $2,773 $2,773 $2,773 Finance 3,537 17.544 % $10,826 $10,826 $10,826 Network Services 1,724 8.551 % $5,277 $5,277 $5,277 FD208 Tourism Bid Fund 81 0.402 % $248 $248 $33 $281 Office of DEI 214 1.061 % $655 $655 $87 $742 Information Services 550 2.728 % $1,683 $1,683 $1,683 All Other 7,604 37.715 % $23,273 $23,273 $3,085 $26,358 Total 20,161 100.000 % $61,707 $61,707 $4,614 $66,321 (A) Alloc basis: Water/Sewer/Janitorial Exp by Square Footage OccupiedSource:

Page 460 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Water/Sewer/Janitorial - 919 Palm Street
Detail page 162
Schedule 14.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCommunity Development Admin 3,410 18.929 % $7,754 $7,754 $791 $8,545 Planning 1,436 7.971 % $3,265 $3,265 $333 $3,598 Engineering 820 4.552 % $1,864 $1,864 $190 $2,054 Building and Safety 2,280 12.656 % $5,184 $5,184 $529 $5,713 Public Works Administration 4,430 24.591 % $10,073 $10,073 $10,073 Transportation/Plan Engineering 100 0.555 % $227 $227 $23 $250 CIP Project Engineering 5,039 27.971 % $11,458 $11,458 $1,169 $12,627 Community Services Group 380 2.109 % $864 $864 $864 All Other 120 0.666 % $273 $273 $28 $301 Total 18,015 100.000 % $40,962 $40,962 $3,063 $44,025 (A) Alloc basis: Water/Sewer/Janitorial Exp by Square Footage OccupiedSource:

Page 461 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Water/Sewer - Corp Yard
Detail page 163
Schedule 14.006
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 780 7.189 % $1,994 $1,994 $149 $2,143 Urban Forest Services 120 1.106 % $307 $307 $23 $330 Streets Maintenance 900 8.295 % $2,301 $2,301 $172 $2,473 Fleet 100 0.922 % $256 $256 $19 $275 FD601 Water Fund 4,475 41.244 % $11,440 $11,440 $855 $12,295 FD602 Sewer Fund 4,475 41.244 % $11,439 $11,439 $856 $12,295 Total 10,850 100.000 % $27,737 $27,737 $2,074 $29,811 (A) Alloc basis: Water/Sewer Exp by Square Footage OccupiedSource:

Page 462 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Janitorial - Corp Yard
Detail page 164
Schedule 14.007
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 780 27.857 % $6,037 $6,037 $452 $6,489 Urban Forest Services 120 4.286 % $929 $929 $69 $998 Streets Maintenance 900 32.143 % $6,966 $6,966 $521 $7,487 Fleet 100 3.571 % $774 $774 $58 $832 FD601 Water Fund 450 16.071 % $3,483 $3,483 $261 $3,744 FD602 Sewer Fund 450 16.072 % $3,483 $3,483 $260 $3,743 Total 2,800 100.000 % $21,672 $21,672 $1,621 $23,293 (A) Alloc basis: Janitorial Exp by Square Footage OccupiedSource:

Page 463 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Electric/Gas/Trash
Detail page 165
Schedule 14.008
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 2,502 1.505 % $6,472 $6,472 $546 $7,018 Cultural Activities 110 0.066 % $285 $285 $24 $309 Economic Development 100 0.060 % $259 $259 $22 $281 Natural Resource Protection 760 0.457 % $1,966 $1,966 $166 $2,132City Attorney 1,135 0.683 % $2,936 $2,936 $2,936 City Clerk 906 0.545 % $2,344 $2,344 $2,344 Finance 3,537 2.127 % $9,150 $9,150 $9,150 Network Services 1,724 1.037 % $4,460 $4,460 $4,460 Engineering 820 0.493 % $2,121 $2,121 $179 $2,300 Building and Safety 2,280 1.371 % $5,898 $5,898 $498 $6,396 Public Works Administration 4,430 2.665 % $11,460 $11,460 $11,460Fleet 100 0.060 % $259 $259 $22 $281 City Administration 938 0.564 % $2,427 $2,427 $2,427 Transportation/Plan Engineering 200 0.120 % $517 $517 $44 $561 Recreation Administration 4,200 2.526 % $10,865 $10,865 $917 $11,782 Police Administration 5,164 3.106 % $13,359 $13,359 $1,127 $14,486 Fire Administration 7,561 4.548 % $19,560 $19,560 $1,650 $21,210 FD611 Parking Fund 4,200 2.526 % $10,865 $10,865 $917 $11,782 FD621Transit Fund 100 0.060 % $259 $259 $22 $281 Wellness Program 1,800 1.083 % $4,656 $4,656 $4,656 Community Development Admin 3,410 2.051 % $8,821 $8,821 $744 $9,565 Planning 1,436 0.864 % $3,715 $3,715 $313 $4,028 Parks Maintenance 780 0.469 % $2,018 $2,018 $170 $2,188 Urban Forest Services 120 0.072 % $310 $310 $26 $336 Streets Maintenance 900 0.541 % $2,328 $2,328 $196 $2,524 Patrol 5,164 3.106 % $13,359 $13,359 $1,127 $14,486 Investigations 5,164 3.106 % $13,359 $13,359 $1,127 $14,486 Police Support Services 10,328 6.212 % $26,718 $26,718 $2,254 $28,972 Neighborhood Services 5,164 3.106 % $13,359 $13,359 $1,127 $14,486 Traffic Safety 5,164 3.106 % $13,359 $13,359 $1,127 $14,486 Emergency Response 7,561 4.548 % $19,560 $19,560 $1,650 $21,210 Hazard Prevention 7,561 4.548 % $19,560 $19,560 $1,650 $21,210 Training Services 7,561 4.548 % $19,560 $19,560 $1,650 $21,210 Recreation Facilities 30,538 18.368 % $78,999 $78,999 $6,666 $85,665 FD208 Tourism Bid Fund 81 0.049 % $210 $210 $18 $228 CIP Project Engineering 5,039 3.031 % $13,035 $13,035 $1,100 $14,135 Office of DEI 214 0.129 % $554 $554 $47 $601 Community Services Group 380 0.229 % $983 $983 $983 Information Services 550 0.331 % $1,423 $1,423 $1,423 Human Resources 3,522 2.118 % $9,111 $9,111 $9,111 Aquatics 9,638 5.797 % $24,933 $24,933 $2,104 $27,037 Jack House 4,463 2.684 % $11,545 $11,545 $974 $12,519

Page 464 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Electric/Gas/Trash
Detail page 166
Schedule 14.008
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 4,475 2.692 % $11,576 $11,576 $977 $12,553 FD602 Sewer Fund 4,475 2.693 % $11,574 $11,574 $980 $12,554 Total 166,255 100.000 % $430,087 $430,087 $32,161 $462,248 (A) Alloc basis: Electric/Gas/Trash Exp by Square Footage OccupiedSource:

Page 465 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Janitorial - Direct
Detail page 167
Schedule 14.009
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedHuman Resources 8,616 10.892 % $9,852 $9,852 $9,852 Fire Administration 8,013 10.130 % $9,162 $9,162 $769 $9,931 Recreation Facilities 62,472 78.978 % $71,430 $71,430 $5,994 $77,424 Total 79,101 100.000 % $90,444 $90,444 $6,763 $97,207 (A) Alloc basis: Direct Janitorial Costs by Department/FundSource:

Page 466 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Water/Sewer Direct
Detail page 168
Schedule 14.010
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedRecreation Facilities 7,386 73.978 % $8,445 $8,445 $632 $9,077 Recreation Administration 2,598 26.022 % $2,971 $2,971 $222 $3,193 Total 9,984 100.000 % $11,416 $11,416 $854 $12,270 (A) Alloc basis: Water/Sewer Expenditures by DepartmentSource:

Page 467 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 169
Schedule 14.011
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 2,502 1.544 % $16,617 $16,617 $1,407 $18,024 Cultural Activities 110 0.068 % $731 $731 $62 $793 Economic Development 100 0.062 % $664 $664 $56 $720 Natural Resource Protection 760 0.469 % $5,047 $5,047 $427 $5,474City Attorney 1,135 0.701 % $7,538 $7,538 $7,538 City Clerk 906 0.559 % $6,017 $6,017 $6,017 Finance 3,537 2.183 % $23,490 $23,490 $23,490 Network Services 1,724 1.064 % $11,450 $11,450 $11,450 Engineering 820 0.506 % $5,446 $5,446 $461 $5,907 Building and Safety 2,280 1.407 % $15,142 $15,142 $1,282 $16,424 Public Works Administration 4,430 2.734 % $29,421 $29,421 $29,421Fleet 100 0.062 % $664 $664 $56 $720 City Administration 938 0.579 % $6,230 $6,230 $6,230 Transportation/Plan Engineering 200 0.123 % $1,328 $1,328 $112 $1,440 Recreation Administration 4,200 2.592 % $27,894 $27,894 $2,362 $30,256 Police Administration 5,164 3.187 % $34,296 $34,296 $2,904 $37,200 Fire Administration 7,561 4.667 % $50,215 $50,215 $4,251 $54,466 FD601 Water Fund 2,355 1.454 % $15,640 $15,640 $1,324 $16,964 FD611 Parking Fund 4,200 2.592 % $27,894 $27,894 $2,362 $30,256 FD602 Sewer Fund 2,355 1.454 % $15,640 $15,640 $1,324 $16,964 FD621Transit Fund 100 0.062 % $664 $664 $56 $720 Wellness Program 1,800 1.111 % $11,954 $11,954 $11,954 Community Development Admin 3,410 2.105 % $22,647 $22,647 $1,917 $24,564 Planning 1,436 0.886 % $9,537 $9,537 $807 $10,344 Parks Maintenance 780 0.481 % $5,180 $5,180 $439 $5,619 Urban Forest Services 120 0.074 % $797 $797 $67 $864 Streets Maintenance 900 0.556 % $5,977 $5,977 $506 $6,483 Patrol 5,164 3.187 % $34,296 $34,296 $2,904 $37,200 Investigations 5,164 3.187 % $34,296 $34,296 $2,904 $37,200 Police Support Services 10,328 6.375 % $68,592 $68,592 $5,807 $74,399 Neighborhood Services 5,164 3.187 % $34,296 $34,296 $2,904 $37,200 Traffic Safety 5,164 3.187 % $34,296 $34,296 $2,904 $37,200 Emergency Response 7,561 4.667 % $50,215 $50,215 $4,251 $54,466 Hazard Prevention 7,561 4.667 % $50,215 $50,215 $4,251 $54,466 Training Services 7,561 4.667 % $50,215 $50,215 $4,251 $54,466 Recreation Facilities 30,538 18.849 % $202,813 $202,813 $17,171 $219,984 FD208 Tourism Bid Fund 81 0.050 % $538 $538 $46 $584 CIP Project Engineering 5,039 3.110 % $33,466 $33,466 $2,833 $36,299 Office of DEI 214 0.132 % $1,421 $1,421 $120 $1,541 Community Services Group 380 0.235 % $2,524 $2,524 $2,524 Information Services 550 0.339 % $3,653 $3,653 $3,653 Human Resources 3,522 2.174 % $23,391 $23,391 $23,391

Page 468 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 170
Schedule 14.011
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedAquatics 9,638 5.949 % $64,009 $64,009 $5,419 $69,428 Jack House 4,463 2.756 % $29,641 $29,641 $2,513 $32,154 Total 162,015 100.000 % $1,075,997 $1,075,997 $80,460 $1,156,457 (A) Alloc basis: Maintenance Square Footage by Fund/DepartmentSource: Build Maint Square Footage

Page 469 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 171
Schedule 14.012
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 Administration $11,528 $2,871 $2,427 $6,230 Community Services Group $4,371 $864 $983 $2,524 City Attorney $13,948 $3,474 $2,936 $7,538 City Clerk $11,134 $2,773 $2,344 $6,017 Finance $43,466 $10,826 $9,150 $23,490 Network Services $21,187 $5,277 $4,460 $11,450 Information Services $6,759 $1,683 $1,423 $3,653 Human Resources $42,354 $9,111 $9,852 $23,391 Wellness Program $16,610 $4,656 $11,954 Public Works Administration $50,954 $10,073 $11,460 $29,421 Fleet $2,108 $275 $832 $281 $720 CIP Project Engineering $63,061 $12,627 $14,135 $36,299 Transportation/Plan Engineering $2,251 $250 $561 $1,440 City Council $33,715 $8,673 $7,018 $18,024 Cultural Activities $1,484 $382 $309 $793 Economic Development $1,348 $347 $281 $720 Natural Resource Protection $10,240 $2,634 $2,132 $5,474 Office of DEI $2,884 $742 $601 $1,541 Community Development Admin $42,674 $8,545 $9,565 $24,564 Planning $17,970 $3,598 $4,028 $10,344 Engineering $10,261 $2,054 $2,300 $5,907 Building and Safety $28,533 $5,713 $6,396 $16,424 Parks Maintenance $16,439 $2,143 $6,489 $2,188 $5,619 Urban Forest Services $2,528 $330 $998 $336 $864 Streets Maintenance $18,967 $2,473 $7,487 $2,524 $6,483 Recreation Administration $45,231 $11,782 $3,193 $30,256 Recreation Facilities $392,150 $85,665 $77,424 $9,077 $219,984 Aquatics $96,465 $27,037 $69,428 Jack House $44,673 $12,519 $32,154 Police Administration $51,686 $14,486 $37,200 Patrol $51,686 $14,486 $37,200 Investigations $51,686 $14,486 $37,200 Police Support Services $103,371 $28,972 $74,399 Neighborhood Services $51,686 $14,486 $37,200 Traffic Safety $51,686 $14,486 $37,200 Fire Administration $85,607 $21,210 $9,931 $54,466 Emergency Response $75,676 $21,210 $54,466 Hazard Prevention $75,676 $21,210 $54,466 Training Services $75,676 $21,210 $54,466 FD208 Tourism Bid Fund $1,093 $281 $228 $584 FD601 Water Fund $45,556 $12,295 $3,744 $12,553 $16,964 FD602 Sewer Fund $45,556 $12,295 $3,743 $12,554 $16,964

Page 470 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 172
Schedule 14.012
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 $42,038 $11,782 $30,256 FD621Transit Fund $1,001 $281 $720 All Other $26,659 $26,358 $301 Total $1,891,632 $66,321 $44,025 $29,811 $23,293 $462,248 $97,207 $12,270 $1,156,457

Page 471 of 630 ends

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

SCHEDULE 15.01

FLEET

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

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

Page 472 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Fleet
Costs to be allocated
Detail page 174
Schedule 15.002
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 $15,927 $3,836 $19,763 1012007 - Finance Non Departmental $5,955 $518 $6,473 1011501 - City Attorney $17,472 $2,377 $19,849 1011021 - City Clerk $554 $83 $637 1012000 - Finance $38,057 $4,007 $42,064 1011101 - Network Services $31,837 $3,298 $35,135 1011103 - Information Services $5,448 $364 $5,812 1012006 - Finance Support Services $1,503 $158 $1,661 1013001 - Human Resources $19,907 $1,434 $21,341 1013003 - Wellness Program $80 $46 $126 1015001 - Public Works Administration $50,837 $3,135 $53,972 1015005 - Facilities Maintenance $1,953 $155 $2,108 8020000 - Insurance ISF Fund $89,202 $89,202 Total allocated additions: $190,006 $108,613 $298,619 $298,619 Total to be allocated $1,660,542 $108,613 $1,769,155

Page 473 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Fleet
Schedule of costs to be
allocated by function
Detail page 175
Schedule 15.003
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 $190,006 $190,006 Functional Cost $1,660,542 $190,006 $1,076,616 $393,920 Reallocate Admin ($190,006) $139,108 $50,898 Allocable Costs $1,660,542 $1,215,724 $444,818 1st Allocation $1,660,542 $1,215,724 $444,818 Additions: 2ndOther $108,613 $108,613 Functional Cost $108,613 $108,613 Reallocate Admin ($108,613) $79,518 $29,095 Allocable Costs $108,613 $79,518 $29,095 2nd Allocation $108,613 $79,518 $29,095 Total allocated $1,769,155 $1,295,242 $473,913

Page 474 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Fleet
Detail allocation of
Fleet
Detail page 176
Schedule 15.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedBuilding and Safety 19 1.902 % $23,122 $23,122 $1,556 $24,678 Network Services 10 1.001 % $12,169 $12,169 $12,169 Golf Course 26 2.603 % $31,640 $31,640 $2,129 $33,769 Ranger Program 48 4.805 % $58,413 $58,413 $3,931 $62,344 Investigations 54 5.405 % $65,715 $65,715 $4,422 $70,137 Patrol 119 11.912 % $144,816 $144,816 $9,745 $154,561 Traffic Safety 35 3.504 % $42,593 $42,593 $2,866 $45,459 Police Administration 27 2.703 % $32,857 $32,857 $2,211 $35,068 Facilities Maintenance 10 1.001 % $12,169 $12,169 $12,169 FD611 Parking Fund 10 1.001 % $12,169 $12,169 $819 $12,988 Parks Maintenance 95 9.510 % $115,609 $115,609 $7,780 $123,389 Stormwater and Flood Control 14 1.401 % $17,037 $17,037 $1,147 $18,184 Streets Maintenance 188 18.819 % $228,785 $228,785 $15,396 $244,181 FD705 Whale Rock Fund 21 2.102 % $25,556 $25,556 $1,720 $27,276 FD602 Sewer Fund 139 13.914 % $169,155 $169,155 $11,383 $180,538 Natural Resource Protection 3 0.300 % $3,651 $3,651 $246 $3,897 City Administration 3 0.300 % $3,651 $3,651 $3,651 Swim Center Maintenance 1 0.100 % $1,217 $1,217 $82 $1,299 Recreation Administration 8 0.801 % $9,736 $9,736 $655 $10,391 All Other 25 2.503 % $30,424 $30,424 $2,047 $32,471 Police Support Services 5 0.501 % $6,085 $6,085 $409 $6,494 Aquatics 2 0.200 % $2,434 $2,434 $164 $2,598 FD601 Water Fund 65 6.507 % $79,101 $79,101 $5,323 $84,424 Public Works Administration 5 0.501 % $6,085 $6,085 $6,085 Neighborhood Services 8 0.801 % $9,736 $9,736 $655 $10,391 Traffic Signals & Lighting 16 1.602 % $19,471 $19,471 $1,310 $20,781 Urban Forest Services 25 2.503 % $30,424 $30,424 $2,047 $32,471 CIP Project Engineering 10 1.001 % $12,169 $12,169 $819 $12,988 Transportation/Plan Engineering 4 0.400 % $4,868 $4,868 $328 $5,196 Planning 4 0.397 % $4,867 $4,867 $328 $5,195 Total 999 100.000 % $1,215,724 $1,215,724 $79,518 $1,295,242 (A) Alloc basis: Count of Vehicle Equivalent Unit by Department/DivisionSource: Fleet Master spreadsheet

Page 475 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Fleet
Detail allocation of
Fuel
Detail page 177
Schedule 15.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedBuilding and Safety 888 1.046 % $4,655 $4,655 $318 $4,973 CIP Project Engineering 1,901 2.240 % $9,965 $9,965 $680 $10,645 Facilities Maintenance 2,722 3.208 % $14,268 $14,268 $14,268 FD601 Water Fund 6,215 7.324 % $32,578 $32,578 $2,224 $34,802 FD602 Sewer Fund 6,329 7.458 % $33,176 $33,176 $2,264 $35,440 FD611 Parking Fund 704 0.830 % $3,690 $3,690 $252 $3,942 FD705 Whale Rock Fund 700 0.825 % $3,669 $3,669 $250 $3,919 Golf Course 196 0.231 % $1,027 $1,027 $70 $1,097 Investigations 6,488 7.646 % $34,010 $34,010 $2,321 $36,331 Natural Resource Protection 316 0.372 % $1,656 $1,656 $113 $1,769Neighborhood Services 1,362 1.605 % $7,139 $7,139 $487 $7,626 Network Services 579 0.682 % $3,035 $3,035 $3,035 Parks Maintenance 7,284 8.584 % $38,182 $38,182 $2,606 $40,788 Patrol 25,638 30.213 % $134,392 $134,392 $9,173 $143,565 Planning 641 0.755 % $3,360 $3,360 $229 $3,589 Police Administration 2,301 2.712 % $12,062 $12,062 $823 $12,885 Police Support Services 1,256 1.480 % $6,584 $6,584 $449 $7,033 Public Works Administration 239 0.282 % $1,253 $1,253 $1,253 Ranger Program 3,458 4.075 % $18,127 $18,127 $1,237 $19,364 Stormwater and Flood Control 2,277 2.683 % $11,936 $11,936 $815 $12,751 Streets Maintenance 9,201 10.843 % $48,231 $48,231 $3,292 $51,523Traffic Signals & Lighting 1,327 1.564 % $6,956 $6,956 $475 $7,431 Transportation/Plan Engineering 98 0.115 % $514 $514 $35 $549 Urban Forest Services 1,322 1.558 % $6,930 $6,930 $473 $7,403 All Other 860 1.013 % $4,508 $4,508 $308 $4,816 Aquatics 23 0.027 % $121 $121 $8 $129 Recreation Administration 533 0.629 % $2,794 $2,794 $193 $2,987 Total 84,858 100.000 % $444,818 $444,818 $29,095 $473,913 (A) Alloc basis: Fuel Gallons by Department and FundSource:

Page 476 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Fleet
Departmental Cost
Allocation Summary
Detail page 178
Schedule 15.006
2025
Total Fleet Fuel
City Administration $3,651 $3,651 Network Services $15,204 $12,169 $3,035 Public Works Administration $7,338 $6,085 $1,253 Facilities Maintenance $26,437 $12,169 $14,268 CIP Project Engineering $23,633 $12,988 $10,645 Transportation/Plan Engineering $5,745 $5,196 $549 Natural Resource Protection $5,666 $3,897 $1,769 Planning $8,784 $5,195 $3,589 Building and Safety $29,651 $24,678 $4,973 Parks Maintenance $164,177 $123,389 $40,788 Swim Center Maintenance $1,299 $1,299 Urban Forest Services $39,874 $32,471 $7,403 Streets Maintenance $295,704 $244,181 $51,523 Traffic Signals & Lighting $28,212 $20,781 $7,431 Stormwater and Flood Control $30,935 $18,184 $12,751 Recreation Administration $13,378 $10,391 $2,987 Ranger Program $81,708 $62,344 $19,364 Aquatics $2,727 $2,598 $129 Golf Course $34,866 $33,769 $1,097 Police Administration $47,953 $35,068 $12,885 Patrol $298,126 $154,561 $143,565 Investigations $106,468 $70,137 $36,331 Police Support Services $13,527 $6,494 $7,033 Neighborhood Services $18,017 $10,391 $7,626 Traffic Safety $45,459 $45,459 FD601 Water Fund $119,226 $84,424 $34,802 FD602 Sewer Fund $215,978 $180,538 $35,440 FD611 Parking Fund $16,930 $12,988 $3,942 FD705 Whale Rock Fund $31,195 $27,276 $3,919 All Other $37,287 $32,471 $4,816 Total $1,769,155 $1,295,242 $473,913

Page 477 of 630 ends

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

SCHEDULE 16.01

CIP PROJECT ENGINEERING

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

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

Page 478 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
CIP Project Engineering
Costs to be allocated
Detail page 180
Schedule 16.002
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 $30,542 $7,356 $37,898 1012007 - Finance Non Departmental $784 $68 $852 1011501 - City Attorney $33,504 $4,558 $38,062 1011021 - City Clerk $2,217 $331 $2,548 1012000 - Finance $51,682 $7,058 $58,740 1011101 - Network Services $117,402 $12,181 $129,583 1011103 - Information Services $21,793 $1,458 $23,251 1012006 - Finance Support Services $2,881 $303 $3,184 1013001 - Human Resources $90,549 $5,738 $96,287 1013003 - Wellness Program $318 $184 $502 1015001 - Public Works Administration $761,475 $46,951 $808,426 1015005 - Facilities Maintenance $57,959 $5,102 $63,061 1015008 - Fleet $22,134 $1,499 $23,633 8020000 - Insurance ISF Fund $25,593 $25,593 Total allocated additions: $1,214,884 $118,380 $1,333,264 $1,333,264 Departmental cost adjustments: SALARIES $257,197 Total departmental cost adjustments: $257,197 $257,197 Total to be allocated $4,178,653 $118,380 $4,297,033

Page 479 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
CIP Project Engineering
Schedule of costs to be
allocated by function
Detail page 181
Schedule 16.003
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 $1,214,884 $1,214,884 Functional Cost $4,178,653 $1,214,884 $829,263 $1,278,274 $856,232 Reallocate Admin ($1,214,884) $339,925 $523,980 $350,979 Allocable Costs $4,178,653 $1,169,188 $1,802,254 $1,207,211 Unallocated ($2,971,442) ($1,169,188) ($1,802,254)1st Allocation $1,207,211 $1,207,211 Additions: 2ndOther $118,380 $118,380 Functional Cost $118,380 $118,380 Reallocate Admin ($118,380) $33,123 $51,057 $34,200 Allocable Costs $118,380 $33,123 $51,057 $34,200 Unallocated ($84,180) ($33,123) ($51,057)2nd Allocation $34,200 $34,200 Total allocated $1,241,411 $1,241,411

Page 480 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
CIP Project Engineering
Detail allocation of
Project Engineering
Detail page 182
Schedule 16.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 603 20.872 % $251,972 ($95,163) $156,809 $7,138 $163,947 FD507 Transportation Impact Fee Fund 230 7.961 % $96,109 $96,109 $2,723 $98,832 FD404 Major Facility Replacement Fund 318 11.007 % $132,881 $132,881 $3,764 $136,645 FD602 Sewer Fund 469 16.234 % $195,979 ($133,742) $62,237 $5,552 $67,789 FD611 Parking Fund 942 32.606 % $393,629 ($28,292) $365,337 $11,151 $376,488 FD621Transit Fund 22 0.762 % $9,193 $9,193 $260 $9,453 FD401 Capital Outlay Engineering 273 9.450 % $114,077 $114,077 $3,232 $117,309 All Other 31 1.073 % $12,954 $12,954 $367 $13,321 FD705 Whale Rock Fund 1 0.035 % $417 $417 $13 $430 Subtotal 2,889 100.000 % $1,207,211 ($257,197) $950,014 $34,200 $984,214 Direct Billed $257,197 $257,197 $257,197 Total 2,889 100.000 % $1,207,211 $0 $1,207,211 $34,200 $1,241,411 (A) Alloc basis: Number of Project Hours by FundSource:

Page 481 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
CIP Project Engineering
Departmental Cost
Allocation Summary
Detail page 183
Schedule 16.005
2025
Total Project Engineering
FD401 Capital Outlay Engineering $117,309 $117,309 FD404 Major Facility Replacement Fund $136,645 $136,645 FD507 Transportation Impact Fee Fund $98,832 $98,832 FD601 Water Fund $163,947 $163,947 FD602 Sewer Fund $67,789 $67,789 FD611 Parking Fund $376,488 $376,488 FD621Transit Fund $9,453 $9,453 FD705 Whale Rock Fund $430 $430 All Other $13,321 $13,321 Subtotal $984,214 $984,214 Direct Billed $257,197 $257,197 Total $1,241,411 $1,241,411

Page 482 of 630 ends

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

SCHEDULE 17.01

TRANSPORTATION PLAN/ENGINEERING

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

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

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

Page 483 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Transportation/Plan Engineering
Costs to be allocated
Detail page 185
Schedule 17.002
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 $9,540 $2,298 $11,838 1012007 - Finance Non Departmental $661 $57 $718 1011501 - City Attorney $10,465 $1,424 $11,889 1011021 - City Clerk $616 $92 $708 1012000 - Finance $16,191 $2,149 $18,340 1011101 - Network Services $36,863 $3,825 $40,688 1011103 - Information Services $6,054 $405 $6,459 1012006 - Finance Support Services $900 $95 $995 1013001 - Human Resources $22,195 $1,594 $23,789 1013003 - Wellness Program $88 $51 $139 1015001 - Public Works Administration $225,956 $13,931 $239,887 1015005 - Facilities Maintenance $2,072 $179 $2,251 1015008 - Fleet $5,382 $363 $5,745 8020000 - Insurance ISF Fund $13,476 $13,476 Total allocated additions: $337,413 $39,939 $377,352 $377,352 Total to be allocated $1,118,312 $39,939 $1,158,251

Page 484 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Transportation/Plan Engineering
Schedule of costs to be
allocated by function
Detail page 186
Schedule 17.003
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 $337,413 $337,413 Functional Cost $1,118,312 $337,413 $571,305 $23,427 $100,579 $85,588 Reallocate Admin ($337,413) $246,851 $10,122 $43,458 $36,982 Allocable Costs $1,118,312 $818,156 $33,549 $144,037 $122,570 Unallocated ($818,156) ($818,156)1st Allocation $300,156 $33,549 $144,037 $122,570 Additions: 2ndOther $39,939 $39,939 Functional Cost $39,939 $39,939 Reallocate Admin ($39,939) $29,219 $1,198 $5,144 $4,378 Allocable Costs $39,939 $29,219 $1,198 $5,144 $4,378 Unallocated ($29,219) ($29,219)2nd Allocation $10,720 $1,198 $5,144 $4,378 Total allocated $310,876 $34,747 $149,181 $126,948

Page 485 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Parking
Detail page 187
Schedule 17.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 100 100.000 % $33,549 $33,549 $1,198 $34,747 Total 100 100.000 % $33,549 $33,549 $1,198 $34,747 (A) Alloc basis: Direct Allocation to Fund 611 ParkingSource:

Page 486 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Development Review
Detail page 188
Schedule 17.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPlanning 100 100.000 % $144,037 $144,037 $5,144 $149,181 Total 100 100.000 % $144,037 $144,037 $5,144 $149,181 (A) Alloc basis: Direct Allocation to Development ReviewSource:

Page 487 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Long Range Plan
Detail page 189
Schedule 17.006
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedEngineering 100 100.000 % $122,570 $122,570 $4,378 $126,948 Total 100 100.000 % $122,570 $122,570 $4,378 $126,948 (A) Alloc basis: Direct Allocation to Long Range PlanSource:

Page 488 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Transportation/Plan Engineering
Departmental Cost
Allocation Summary
Detail page 190
Schedule 17.007
2025
Total Parking Development Review Long Range Plan
Planning $149,181 $149,181 Engineering $126,948 $126,948 FD611 Parking Fund $34,747 $34,747 Total $310,876 $34,747 $149,181 $126,948

Page 489 of 630 ends

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

SCHEDULE 18.01

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.

Page 490 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Active Transportation
Costs to be allocated
Detail page 192
Schedule 18.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $257,727 $257,727 Allocated additions: 1011001 - City Administration $2,791 $672 $3,463 1012007 - Finance Non Departmental $106 $9 $115 1011501 - City Attorney $3,062 $417 $3,479 1011021 - City Clerk $156 $22 $178 1012000 - Finance $4,184 $572 $4,756 1011101 - Network Services $8,412 $882 $9,294 1011103 - Information Services $1,511 $97 $1,608 1012006 - Finance Support Services $263 $28 $291 1013001 - Human Resources $6,857 $393 $7,250 1013003 - Wellness Program $21 $18 $39 8020000 - Insurance ISF Fund $2,527 $2,527 Total allocated additions: $27,363 $5,637 $33,000 $33,000 Total to be allocated $285,090 $5,637 $290,727

Page 491 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Active Transportation
Schedule of costs to be
allocated by function
Detail page 193
Schedule 18.003
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 $27,363 $27,363 Functional Cost $285,090 $27,363 $134,817 $122,910 Reallocate Admin ($27,363) $14,314 $13,049 Allocable Costs $285,090 $149,131 $135,959 Unallocated ($149,131) ($149,131)1st Allocation $135,959 $135,959 Additions: 2ndOther $5,637 $5,637 Functional Cost $5,637 $5,637 Reallocate Admin ($5,637) $2,949 $2,688 Allocable Costs $5,637 $2,949 $2,688 Unallocated ($2,949) ($2,949)2nd Allocation $2,688 $2,688 Total allocated $138,647 $138,647

Page 492 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Active Transportation
Detail allocation of
Projects
Detail page 194
Schedule 18.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedDevelopment Services 1,467 30.761 % $41,823 $41,823 $827 $42,650 Planning 2,568 53.848 % $73,211 $73,211 $1,447 $74,658 FD611 Parking Fund 367 7.696 % $10,463 $10,463 $207 $10,670 FD621Transit Fund 367 7.695 % $10,462 $10,462 $207 $10,669 Total 4,769 100.000 % $135,959 $135,959 $2,688 $138,647 (A) Alloc basis:Source:

Page 493 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Active Transportation
Departmental Cost
Allocation Summary
Detail page 195
Schedule 18.005
2025
Total Projects
Planning $74,658 $74,658 Development Services $42,650 $42,650 FD611 Parking Fund $10,670 $10,670 FD621Transit Fund $10,669 $10,669 Total $138,647 $138,647

Page 494 of 630 ends

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

SCHEDULE 19.01

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.

Page 495 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Insurance ISF Fund
Costs to be allocated
Detail page 197
Schedule 19.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $4,393,969 $4,393,969 Allocated additions: 1011001 - City Administration $47,590 $11,463 $59,053 1012007 - Finance Non Departmental $21,312 $1,854 $23,166 1011501 - City Attorney $52,205 $7,102 $59,307 1012000 - Finance $76,094 $7,918 $84,012 1012006 - Finance Support Services $4,490 $473 $4,963 Total allocated additions: $201,691 $28,810 $230,501 $230,501 Total to be allocated $4,595,660 $28,810 $4,624,470

Page 496 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Insurance ISF Fund
Schedule of costs to be
allocated by function
Detail page 198
Schedule 19.003
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 $201,691 $201,691 Functional Cost $4,595,660 $201,691 $863,527 $734,595 $360,181 $500,164 $1,935,502 Reallocate Admin ($201,691) $39,637 $33,719 $16,533 $22,958 $88,844 Allocable Costs $4,595,660 $903,164 $768,314 $376,714 $523,122 $2,024,346 1st Allocation $4,595,660 $903,164 $768,314 $376,714 $523,122 $2,024,346 Additions: 2ndOther $28,810 $28,810 Functional Cost $28,810 $28,810 Reallocate Admin ($28,810) $5,662 $4,817 $2,362 $3,279 $12,690 Allocable Costs $28,810 $5,662 $4,817 $2,362 $3,279 $12,690 2nd Allocation $28,810 $5,662 $4,817 $2,362 $3,279 $12,690 Total allocated $4,624,470 $908,826 $773,131 $379,076 $526,401 $2,037,036

Page 497 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 199
Schedule 19.004
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 $6 $808 Economic Development 593,886 1.831 % $16,534 $16,534 $129 $16,663Natural Resource Protection 382,299 1.178 % $10,644 $10,644 $83 $10,727 Community Promotion 320,366 0.988 % $8,919 $8,919 $70 $8,989 City Attorney 301,359 0.929 % $8,390 $8,390 $8,390 City Clerk 219,278 0.676 % $6,105 $6,105 $6,105 Finance 577,836 1.781 % $16,087 $16,087 $16,087 Network Services 2,117,135 6.526 % $58,943 $58,943 $58,943 Information Services 69,980 0.216 % $1,948 $1,948 $1,948 Human Resources 554,351 1.709 % $15,434 $15,434 $15,434 Community Development Admin 185,521 0.572 % $5,165 $5,165 $40 $5,205 Commissions & Committees 3,462 0.011 % $96 $96 $1 $97 Planning 270,913 0.835 % $7,542 $7,542 $59 $7,601 Public Works Administration 41,404 0.128 % $1,153 $1,153 $1,153 Parks Maintenance 2,256,847 6.957 % $62,833 $62,833 $491 $63,324 Swim Center Maintenance 517,315 1.595 % $14,402 $14,402 $113 $14,515 Urban Forest Services 25,550 0.079 % $711 $711 $6 $717 Facilities Maintenance 854,010 2.633 % $23,776 $23,776 $23,776 Streets Maintenance 906,577 2.795 % $25,240 $25,240 $197 $25,437 Traffic Signals & Lighting 442,333 1.364 % $12,315 $12,315 $96 $12,411 Fleet 921,795 2.842 % $25,664 $25,664 $25,664 City Administration 175,317 0.540 % $4,881 $4,881 $4,881 Transportation/Plan Engineering 102,270 0.315 % $2,847 $2,847 $2,847 Recreation Administration 87,487 0.270 % $2,436 $2,436 $19 $2,455Recreation Facilities 73,143 0.225 % $2,036 $2,036 $16 $2,052 Youth Services 181,882 0.561 % $5,064 $5,064 $40 $5,104 Community Services 138,900 0.428 % $3,867 $3,867 $30 $3,897 Aquatics 63,721 0.196 % $1,774 $1,774 $14 $1,788 Golf Course 316,904 0.977 % $8,823 $8,823 $69 $8,892 Police Administration 1,064,233 3.281 % $29,629 $29,629 $232 $29,861 Patrol 148,219 0.457 % $4,127 $4,127 $32 $4,159 Investigations 63,986 0.197 % $1,781 $1,781 $14 $1,795 Police Support Services 240,380 0.741 % $6,692 $6,692 $52 $6,744 Neighborhood Services 41,836 0.129 % $1,165 $1,165 $9 $1,174 Traffic Safety 24,942 0.077 % $694 $694 $5 $699 Fire Administration 254,132 0.783 % $7,075 $7,075 $55 $7,130 Emergency Response 314,666 0.970 % $8,761 $8,761 $68 $8,829 Fire Apparatus Service 275,286 0.849 % $7,664 $7,664 $60 $7,724 Hazard Prevention 94,100 0.290 % $2,620 $2,620 $20 $2,640 Training Services 108,109 0.333 % $3,010 $3,010 $24 $3,034 Emergency Management 12,734 0.039 % $355 $355 $3 $358 FD208 Tourism Bid Fund 1,911,188 5.891 % $53,209 $53,209 $416 $53,625

Page 498 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
Risk Management
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 1,707,291 5.263 % $47,532 $47,532 $371 $47,903FD602 Sewer Fund 3,905,154 12.038 % $108,723 $108,723 $850 $109,573 FD621Transit Fund 1,080,443 3.331 % $30,080 $30,080 $235 $30,315 FD705 Whale Rock Fund 1,006,018 3.101 % $28,008 $28,008 $219 $28,227 FD711 Hazardous Mat Task Force Fund 97,866 0.302 % $2,725 $2,725 $21 $2,746 Finance Non Departmental 136,941 0.422 % $3,813 $3,813 $3,813 CIP Project Engineering 121,391 0.374 % $3,380 $3,380 $3,380 Solid Waste Recycling 67,815 0.209 % $1,888 $1,888 $15 $1,903 Community Services Group 43,998 0.136 % $1,225 $1,225 $1,225 Building and Safety 557,629 1.719 % $15,525 $15,525 $121 $15,646 Stormwater and Flood Control 295,246 0.910 % $8,220 $8,220 $64 $8,284 FD206 Law Enforcement Grant Fund 38,324 0.118 % $1,067 $1,067 $8 $1,075 FD601 Water Fund 2,818,546 8.688 % $78,471 $78,471 $613 $79,084 Office of DEI 388,522 1.198 % $10,817 $10,817 $85 $10,902 Engineering 28,321 0.087 % $788 $788 $6 $794 Housing Policy/Homelessness 505,357 1.558 % $14,070 $14,070 $110 $14,180 Mobile Crisis Unit 94,791 0.292 % $2,639 $2,639 $21 $2,660 Cultural Activities 356,625 1.099 % $9,929 $9,929 $78 $10,007 Finance Support Services 123,019 0.379 % $3,425 $3,425 $3,425 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 % $1,365 $1,365 $11 $1,376 Fire Station 41,472 0.128 % $1,155 $1,155 $9 $1,164 FD202 Downtown Bid Fund 185,341 0.571 % $5,160 $5,160 $40 $5,200 FD212 San Luis Ranch CFD 181,313 0.559 % $5,048 $5,048 $39 $5,087FD406 Public Safety Equip Replacement Fund 307,329 0.947 % $8,556 $8,556 $67 $8,623 FD701 General Agency Fund 742,930 2.290 % $20,684 $20,684 $162 $20,846 FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.015 % $140 $140 $1 $141 Ranger Program 51,693 0.159 % $1,439 $1,439 $11 $1,450 FD209 SB1186 CASP Certify Fund 500 0.002 % $14 $14 $14 FD213 Avila Ranch CFE 50,435 0.155 % $1,404 $1,404 $11 $1,415 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 % $1,583 $1,583 $12 $1,595 FD726 Asset Forfeiture Pending 13,640 0.042 % $380 $380 $4 $384 FD727 SWAT Task Force 587 0.003 % $15 $15 $15 Total 32,440,241 100.000 % $903,164 $903,164 $5,662 $908,826 (A) Alloc basis: Operating Services and Supply Expenditures by Fund/Department/DivisionSource: Staffing Summaries

Page 499 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
WComp Premiums - PS
Detail page 201
Schedule 19.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 50 50.000 % $384,157 $384,157 $2,409 $386,566 Fire Administration 50 50.000 % $384,157 $384,157 $2,408 $386,565Total 100 100.000 % $768,314 $768,314 $4,817 $773,131 (A) Alloc basis: Direct Allocation to Police & Fire AdministrationSource:

Page 500 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
WC Premiums
Detail page 202
Schedule 19.006
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 200 0.422 % $1,591 $1,591 $13 $1,604 Facilities Maintenance 500 1.056 % $3,977 $3,977 $3,977 Streets Maintenance 1,400 2.956 % $11,136 $11,136 $90 $11,226 Stormwater and Flood Control 633 1.337 % $5,035 $5,035 $41 $5,076Traffic Signals & Lighting 200 0.422 % $1,591 $1,591 $13 $1,604 Transportation/Plan Engineering 500 1.056 % $3,977 $3,977 $3,977 Recreation Administration 400 0.845 % $3,182 $3,182 $26 $3,208 Recreation Facilities 100 0.211 % $795 $795 $6 $801 Youth Services 800 1.689 % $6,363 $6,363 $51 $6,414 Community Services 400 0.845 % $3,182 $3,182 $26 $3,208 Ranger Program 700 1.478 % $5,568 $5,568 $45 $5,613 Aquatics 100 0.211 % $795 $795 $6 $801 Golf Course 400 0.845 % $3,182 $3,182 $26 $3,208 Patrol 5,100 10.768 % $40,566 $40,566 $328 $40,894 Investigations 1,300 2.745 % $10,340 $10,340 $84 $10,424 Police Support Services 2,000 4.223 % $15,908 $15,908 $128 $16,036 Neighborhood Services 100 0.211 % $795 $795 $6 $801 Traffic Safety 300 0.633 % $2,386 $2,386 $19 $2,405 Emergency Response 4,700 9.924 % $37,384 $37,384 $302 $37,686 Hazard Prevention 700 1.478 % $5,568 $5,568 $45 $5,613 FD601 Water Fund 3,567 7.532 % $28,372 $28,372 $229 $28,601 FD621Transit Fund 245 0.517 % $1,949 $1,949 $16 $1,965 City Administration 700 1.478 % $5,568 $5,568 $5,568 Economic Development 150 0.317 % $1,193 $1,193 $10 $1,203 Natural Resource Protection 400 0.845 % $3,182 $3,182 $26 $3,208 Community Promotion 20 0.042 % $159 $159 $1 $160 City Attorney 700 1.478 % $5,568 $5,568 $5,568 City Clerk 450 0.950 % $3,579 $3,579 $3,579 Finance 1,600 3.378 % $12,727 $12,727 $12,727 Network Services 855 1.805 % $6,801 $6,801 $6,801 Information Services 867 1.831 % $6,896 $6,896 $6,896 Human Resources 1,000 2.111 % $7,954 $7,954 $7,954 Community Development Admin 500 1.056 % $3,977 $3,977 $32 $4,009 Building and Safety 1,700 3.589 % $13,522 $13,522 $109 $13,631 Public Works Administration 800 1.689 % $6,363 $6,363 $6,363 Parks Maintenance 1,500 3.167 % $11,931 $11,931 $96 $12,027 Swim Center Maintenance 100 0.211 % $795 $795 $6 $801 Fire Apparatus Service 200 0.422 % $1,591 $1,591 $13 $1,604 Fleet 450 0.950 % $3,579 $3,579 $3,579 FD611 Parking Fund 1,552 3.277 % $12,345 $12,345 $100 $12,445 CIP Project Engineering 1,800 3.801 % $14,317 $14,317 $14,317 Planning 1,000 2.111 % $7,954 $7,954 $64 $8,018

Page 501 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
WC Premiums
Detail page 203
Schedule 19.006
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 500 1.056 % $3,977 $3,977 $32 $4,009 Housing Policy/Homelessness 500 1.056 % $3,977 $3,977 $32 $4,009 Solid Waste Recycling 200 0.422 % $1,591 $1,591 $13 $1,604 Office of DEI 200 0.422 % $1,591 $1,591 $13 $1,604 Engineering 600 1.267 % $4,772 $4,772 $39 $4,811 FD705 Whale Rock Fund 420 0.887 % $3,341 $3,341 $27 $3,368 FD602 Sewer Fund 3,632 7.669 % $28,889 $28,889 $233 $29,122 Emergency Management 100 0.211 % $795 $795 $6 $801 FD208 Tourism Bid Fund 130 0.274 % $1,034 $1,034 $8 $1,042 Community Services Group 250 0.528 % $1,989 $1,989 $1,989 Commissions & Committees 15 0.032 % $119 $119 $2 $121 Active Transportation 125 0.264 % $996 $996 $996 Total 47,361 100.000 % $376,714 $376,714 $2,362 $379,076 (A) Alloc basis: Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: Staffing Summaries

Page 502 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
Liability Premiums - Direct
Detail page 204
Schedule 19.007
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 401,008 80.175 % $419,415 $419,415 $2,629 $422,044 Fire Administration 99,156 19.825 % $103,707 $103,707 $650 $104,357 Total 500,164 100.000 % $523,122 $523,122 $3,279 $526,401 (A) Alloc basis: Direct to Police, Public Works and Community DevelopmentSource:

Page 503 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
Liability Premium
Detail page 205
Schedule 19.008
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 28,791 0.093 % $1,873 $1,873 $15 $1,888 Economic Development 593,886 1.908 % $38,630 $38,630 $305 $38,935Natural Resource Protection 382,299 1.228 % $24,867 $24,867 $196 $25,063 Community Promotion 320,366 1.029 % $20,838 $20,838 $165 $21,003 City Attorney 301,359 0.968 % $19,602 $19,602 $19,602 City Clerk 219,278 0.705 % $14,263 $14,263 $14,263 Finance 577,836 1.857 % $37,586 $37,586 $37,586 Network Services 2,117,135 6.803 % $137,711 $137,711 $137,711 Information Services 69,980 0.225 % $4,552 $4,552 $4,552 Human Resources 554,351 1.781 % $36,058 $36,058 $36,058 Community Development Admin 185,521 0.596 % $12,067 $12,067 $95 $12,162 Commissions & Committees 3,462 0.011 % $225 $225 $2 $227 Planning 270,913 0.870 % $17,622 $17,622 $139 $17,761 Public Works Administration 41,404 0.133 % $2,693 $2,693 $2,693 Parks Maintenance 2,256,847 7.252 % $146,798 $146,798 $1,159 $147,957 Swim Center Maintenance 517,315 1.662 % $33,649 $33,649 $266 $33,915 Urban Forest Services 25,550 0.082 % $1,662 $1,662 $13 $1,675 Facilities Maintenance 854,010 2.744 % $55,550 $55,550 $55,550 Streets Maintenance 906,577 2.913 % $58,969 $58,969 $466 $59,435 Traffic Signals & Lighting 442,333 1.421 % $28,772 $28,772 $227 $28,999 Fleet 921,795 2.962 % $59,959 $59,959 $59,959 City Administration 175,317 0.563 % $11,404 $11,404 $11,404 Transportation/Plan Engineering 102,270 0.329 % $6,652 $6,652 $6,652 Recreation Administration 87,487 0.281 % $5,691 $5,691 $45 $5,736Recreation Facilities 73,143 0.235 % $4,758 $4,758 $38 $4,796 Youth Services 181,882 0.584 % $11,831 $11,831 $93 $11,924 Community Services 138,900 0.446 % $9,035 $9,035 $71 $9,106 Aquatics 63,721 0.205 % $4,145 $4,145 $33 $4,178 Golf Course 316,904 1.018 % $20,613 $20,613 $163 $20,776 Patrol 148,219 0.476 % $9,641 $9,641 $76 $9,717 Investigations 63,986 0.206 % $4,162 $4,162 $33 $4,195 Police Support Services 240,380 0.772 % $15,636 $15,636 $123 $15,759 Neighborhood Services 41,836 0.134 % $2,721 $2,721 $21 $2,742 Traffic Safety 24,942 0.080 % $1,622 $1,622 $13 $1,635 Emergency Response 314,666 1.011 % $20,468 $20,468 $162 $20,630 Fire Apparatus Service 275,286 0.885 % $17,906 $17,906 $141 $18,047 Hazard Prevention 94,100 0.302 % $6,121 $6,121 $48 $6,169 Training Services 108,109 0.347 % $7,032 $7,032 $56 $7,088 Emergency Management 12,734 0.041 % $828 $828 $7 $835 FD208 Tourism Bid Fund 1,911,188 6.141 % $124,315 $124,315 $982 $125,297 FD611 Parking Fund 1,707,291 5.486 % $111,052 $111,052 $877 $111,929 FD602 Sewer Fund 3,905,154 12.548 % $254,014 $254,014 $2,006 $256,020

Page 504 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
Liability Premium
Detail page 206
Schedule 19.008
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD621Transit Fund 1,080,443 3.472 % $70,278 $70,278 $555 $70,833 FD705 Whale Rock Fund 1,006,018 3.233 % $65,437 $65,437 $517 $65,954 FD711 Hazardous Mat Task Force Fund 97,866 0.314 % $6,366 $6,366 $50 $6,416 Finance Non Departmental 136,941 0.440 % $8,907 $8,907 $8,907 CIP Project Engineering 121,391 0.390 % $7,896 $7,896 $7,896 Solid Waste Recycling 67,815 0.218 % $4,411 $4,411 $35 $4,446 Community Services Group 43,998 0.141 % $2,862 $2,862 $2,862 Building and Safety 557,629 1.792 % $36,271 $36,271 $286 $36,557 Stormwater and Flood Control 295,246 0.949 % $19,204 $19,204 $152 $19,356 FD206 Law Enforcement Grant Fund 38,324 0.123 % $2,493 $2,493 $20 $2,513 FD601 Water Fund 2,818,546 9.056 % $183,334 $183,334 $1,448 $184,782 Office of DEI 388,522 1.248 % $25,272 $25,272 $200 $25,472 Engineering 28,321 0.091 % $1,842 $1,842 $15 $1,857 Housing Policy/Homelessness 505,357 1.624 % $32,871 $32,871 $260 $33,131 Mobile Crisis Unit 94,791 0.305 % $6,166 $6,166 $49 $6,215 Cultural Activities 356,625 1.146 % $23,197 $23,197 $183 $23,380 Finance Support Services 123,019 0.395 % $8,002 $8,002 $8,002 Wellness Program 38,744 0.124 % $2,520 $2,520 $2,520 Jack House 1,121 0.004 % $73 $73 $1 $74 Recruit Academy 49,045 0.158 % $3,190 $3,190 $25 $3,215 Fire Station 41,472 0.133 % $2,698 $2,698 $21 $2,719 FD202 Downtown Bid Fund 185,341 0.596 % $12,056 $12,056 $95 $12,151 FD212 San Luis Ranch CFD 181,313 0.583 % $11,794 $11,794 $93 $11,887 FD406 Public Safety Equip Replacement Fund 307,329 0.988 % $19,990 $19,990 $158 $20,148 FD701 General Agency Fund 742,930 2.387 % $48,324 $48,324 $382 $48,706 FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.016 % $327 $327 $3 $330 Ranger Program 51,693 0.166 % $3,362 $3,362 $27 $3,389 FD209 SB1186 CASP Certify Fund 500 0.002 % $33 $33 $33 FD213 Avila Ranch CFE 50,435 0.162 % $3,281 $3,281 $26 $3,307 FD214 Avilia Ranch DPA Fund 40,000 0.129 % $2,602 $2,602 $21 $2,623 Active Transportation 16,484 0.053 % $1,072 $1,072 $1,072 FD217 Opioid Settlement Fund 56,844 0.183 % $3,697 $3,697 $29 $3,726 FD726 Asset Forfeiture Pending 13,640 0.044 % $887 $887 $3 $890 FD727 SWAT Task Force 587 0.002 % $38 $38 $38 Total 31,121,876 100.000 % $2,024,346 $2,024,346 $12,690 $2,037,036 (A) Alloc basis: Operating Services and Supply Expenditures by Fund/Department/DivisionSource:

Page 505 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 207
Schedule 19.009
2025
Total Risk Management WComp Premiums - PS WC Premiums Liability Premiums - Direct
Liability Premium
City Administration $21,853 $4,881 $5,568 $11,404 Community Services Group $6,076 $1,225 $1,989 $2,862 Finance Non Departmental $12,720 $3,813 $8,907 City Attorney $33,560 $8,390 $5,568 $19,602 City Clerk $23,947 $6,105 $3,579 $14,263 Finance $66,400 $16,087 $12,727 $37,586 Network Services $203,455 $58,943 $6,801 $137,711 Information Services $13,396 $1,948 $6,896 $4,552 Finance Support Services $11,427 $3,425 $8,002 Human Resources $59,446 $15,434 $7,954 $36,058 Wellness Program $3,599 $1,079 $2,520 Public Works Administration $10,209 $1,153 $6,363 $2,693 Facilities Maintenance $83,303 $23,776 $3,977 $55,550 Fleet $89,202 $25,664 $3,579 $59,959 CIP Project Engineering $25,593 $3,380 $14,317 $7,896 Transportation/Plan Engineering $13,476 $2,847 $3,977 $6,652 Active Transportation $2,527 $459 $996 $1,072 City Council $6,705 $808 $4,009 $1,888 Cultural Activities $33,387 $10,007 $23,380 Economic Development $56,801 $16,663 $1,203 $38,935 Natural Resource Protection $38,998 $10,727 $3,208 $25,063 Community Promotion $30,152 $8,989 $160 $21,003 Office of DEI $37,978 $10,902 $1,604 $25,472 Community Development Admin $21,376 $5,205 $4,009 $12,162 Commissions & Committees $445 $97 $121 $227 Planning $33,380 $7,601 $8,018 $17,761 Engineering $7,462 $794 $4,811 $1,857 Building and Safety $65,834 $15,646 $13,631 $36,557 Housing Policy/Homelessness $51,320 $14,180 $4,009 $33,131 Parks Maintenance $223,308 $63,324 $12,027 $147,957 Swim Center Maintenance $49,231 $14,515 $801 $33,915 Urban Forest Services $3,996 $717 $1,604 $1,675 Streets Maintenance $96,098 $25,437 $11,226 $59,435 Traffic Signals & Lighting $43,014 $12,411 $1,604 $28,999 Stormwater and Flood Control $32,716 $8,284 $5,076 $19,356 Solid Waste Recycling $7,953 $1,903 $1,604 $4,446 Recreation Administration $11,399 $2,455 $3,208 $5,736 Recreation Facilities $7,649 $2,052 $801 $4,796 Youth Services $23,442 $5,104 $6,414 $11,924 Community Services $16,211 $3,897 $3,208 $9,106 Ranger Program $10,452 $1,450 $5,613 $3,389 Aquatics $6,767 $1,788 $801 $4,178

Page 506 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 208
Schedule 19.009
2025
Total Risk Management WComp Premiums - PS WC Premiums Liability Premiums - Direct
Liability Premium
Golf Course $32,876 $8,892 $3,208 $20,776 Jack House $105 $31 $74 Police Administration $838,471 $29,861 $386,566 $422,044 Patrol $54,770 $4,159 $40,894 $9,717 Investigations $16,414 $1,795 $10,424 $4,195 Police Support Services $38,539 $6,744 $16,036 $15,759 Neighborhood Services $4,717 $1,174 $801 $2,742 Traffic Safety $4,739 $699 $2,405 $1,635 Fire Administration $498,052 $7,130 $386,565 $104,357 Emergency Response $67,145 $8,829 $37,686 $20,630 Hazard Prevention $14,422 $2,640 $5,613 $6,169 Training Services $10,122 $3,034 $7,088 Recruit Academy $4,591 $1,376 $3,215 Fire Apparatus Service $27,375 $7,724 $1,604 $18,047 Fire Station $3,883 $1,164 $2,719 Mobile Crisis Unit $8,875 $2,660 $6,215 Emergency Management $1,994 $358 $801 $835 FD202 Downtown Bid Fund $17,351 $5,200 $12,151 FD206 Law Enforcement Grant Fund $3,588 $1,075 $2,513 FD208 Tourism Bid Fund $179,964 $53,625 $1,042 $125,297 FD209 SB1186 CASP Certify Fund $47 $14 $33 FD212 San Luis Ranch CFD $16,974 $5,087 $11,887 FD213 Avila Ranch CFE $4,722 $1,415 $3,307 FD214 Avilia Ranch DPA Fund $3,746 $1,123 $2,623 FD217 Opioid Settlement Fund $5,321 $1,595 $3,726 FD406 Public Safety Equip Replacement Fund $28,771 $8,623 $20,148 FD601 Water Fund $292,467 $79,084 $28,601 $184,782 FD602 Sewer Fund $394,715 $109,573 $29,122 $256,020 FD611 Parking Fund $172,277 $47,903 $12,445 $111,929 FD621Transit Fund $103,113 $30,315 $1,965 $70,833 FD701 General Agency Fund $69,552 $20,846 $48,706 FD705 Whale Rock Fund $97,549 $28,227 $3,368 $65,954 FD711 Hazardous Mat Task Force Fund $9,162 $2,746 $6,416 FD715 Boysen Ranch Conserv Easemt Fund $471 $141 $330 FD726 Asset Forfeiture Pending $1,274 $384 $890 FD727 SWAT Task Force $53 $15 $38 Total $4,624,470 $908,826 $773,131 $379,076 $526,401 $2,037,036

Page 507 of 630 ends

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

SCHEDULE 20.01

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 508 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Natural Resources Protection (Utility Services)
Costs to be allocated
Detail page 210
Schedule 20.002
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

Page 509 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Natural Resources Protection (Utility Services)
Schedule of costs to be
allocated by function
Detail page 211
Schedule 20.003
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

Page 510 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Natural Resources Protection (Utility Services)
Detail allocation of
Program Support
Detail page 212
Schedule 20.004
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

Page 511 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Natural Resources Protection (Utility Services)
Departmental Cost
Allocation Summary
Detail page 213
Schedule 20.005
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 512 of 630 ends

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

SCHEDULE 21.01

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 513 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Eng Dev Review (Utility Services)
Costs to be allocated
Detail page 215
Schedule 21.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: Allocated additions: 1015001 - Public Works Administration $34,837 $2,147 $36,984 Total allocated additions: $34,837 $2,147 $36,984 $36,984 Total to be allocated $34,837 $2,147 $36,984

Page 514 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Eng Dev Review (Utility Services)
Schedule of costs to be
allocated by function
Detail page 216
Schedule 21.003
2025
Total General & Admin Development Review Services Utility Services Other Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSERVICES & SUPPLIESAdditions: 1stOther $34,837 $34,837 Functional Cost $34,837 $34,837 Allocable Costs $34,837 $34,837 Unallocated ($34,837) ($34,837)1st AllocationAdditions: 2ndOther $2,147 $2,147 Functional Cost $2,147 $2,147 Allocable Costs $2,147 $2,147 Unallocated ($2,147) ($2,147)2nd AllocationTotal allocated

Page 515 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Eng Dev Review (Utility Services)
Detail allocation of
Utility Services
Detail page 217
Schedule 21.004
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:

Page 516 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Eng Dev Review (Utility Services)
Departmental Cost
Allocation Summary
Detail page 218
Schedule 21.005
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 517 of 630 ends

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

SCHEDULE 22.01

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.

Page 518 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Solid Waste Recycling (Utilities Services)
Costs to be allocated
Detail page 220
Schedule 22.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:Total to be allocated

Page 519 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Solid Waste Recycling (Utilities Services)
Schedule of costs to be
allocated by function
Detail page 221
Schedule 22.003
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

Page 520 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Solid Waste Recycling (Utilities Services)
Detail allocation of
Utility Services
Detail page 222
Schedule 22.004
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:

Page 521 of 630 ends

IVA/Cap95
12/19/25
City of San Luis Obispo, CA 2CFR 200 Cost Allocation
Solid Waste Recycling (Utilities Services)
Departmental Cost
Allocation Summary
Detail page 223
Schedule 22.005
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

Page 522 of 630 ends

City of San Luis Obispo

ADOPTED LABOR RATES
FOR FISCAL YEAR 2026-27

Page 523 of 630 ends

CITY ADMINISTRATION LABOR RATES
FY 2026-27
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total Compensation
Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate 1001 - City Administration
Administration Executive Assistant CONF - Confidential $ 80,756 53.10% $ 123,638 1,703 $ 72.62 21.79% 0.00% $ 88.44 Administrative Assistant III Confidential CONF - Confidential $ 72,800 53.10% $ 111,458 1,703 $ 65.47 21.79% 0.00% $ 79.73 City Manager MME - Management Employee $ 309,062 53.10% $ 473,178 1,703 $ 277.93 21.79% 0.00% $ 338.48 Communications Coordinator CEA - City Employees' Association $ 74,126 53.10% $ 113,488 1,703 $ 66.66 21.79% 0.00% $ 81.18 Deputy City Manager MME - Management Employee $ 229,060 53.10% $ 350,694 1,703 $ 205.99 21.79% 0.00% $ 250.87 Policy and Project Manager MME - Management Employee $ 140,582 53.10% $ 215,233 1,703 $ 126.42 21.79% 0.00% $ 153.96 Public Communications Manager MME - Management Employee $ 127,530 53.10% $ 195,250 1,703 $ 114.68 21.79% 0.00% $ 139.67 1004 - Economic Development
Economic Development Analyst MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 27.20% 0.00% $ 122.44 Economic Development and Tourism Manager MME - Management Employee $ 158,158 53.10% $ 242,142 1,703 $ 142.23 27.20% 0.00% $ 180.91 1005 - Natural Resources Protection
City Biologist MME - Management Employee $ 127,530 53.10% $ 195,250 1,703 $ 114.68 19.39% 0.00% $ 136.93 Sustainability and Natural Resources Analyst MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 19.39% 0.00% $ 114.93 Sustainability and Natural Resources Official MME - Management Employee $ 158,158 53.10% $ 242,142 1,703 $ 142.23 19.39% 0.00% $ 169.81 Sustainability Manager MME - Management Employee $ 127,530 53.10% $ 195,250 1,703 $ 114.68 19.39% 0.00% $ 136.93 1006 - Tourism and Bid Promotion
Tourism and Community Promotions Manager MME - Management Employee $ 127,530 53.10% $ 195,250 1,703 $ 114.68 21.79% 0.00% $ 139.67 1010 - Office of Diversity Equity Inclusion
Administrative Specialist CEA - City Employees' Association $ 74,126 53.10% $ 113,488 1,703 $ 66.66 21.79% 0.00% $ 81.18 Diversity Equity and Inclusion Manager MME - Management Employee $ 158,158 53.10% $ 242,142 1,703 $ 142.23 21.79% 0.00% $ 173.21 1021 - City Clerk
Administrative Assistant II CEA - City Employees' Association $ 63,466 53.10% $ 97,167 1,703 $ 57.07 21.79% 0.00% $ 69.51 City Clerk MME - Management Employee $ 147,758 53.10% $ 226,219 1,703 $ 132.87 21.79% 0.00% $ 161.82 Deputy City Clerk I CEA - City Employees' Association $ 68,536 53.10% $ 104,929 1,703 $ 61.63 21.79% 0.00% $ 75.06 Deputy City Clerk II CEA - City Employees' Association $ 74,126 53.10% $ 113,488 1,703 $ 66.66 21.79% 0.00% $ 81.18 1101 - Network Services
Administrative Assistant II CEA - City Employees' Association $ 63,466 53.10% $ 97,167 1,703 $ 57.07 21.79% 0.00% $ 69.51 Business Analyst MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 21.79% 0.00% $ 117.23 Control Systems Administrator CEA - City Employees' Association $ 118,248 53.10% $ 181,039 1,703 $ 106.34 21.79% 0.00% $ 129.50 Information Technology Assistant CEA - City Employees' Association $ 78,078 53.10% $ 119,538 1,703 $ 70.21 21.79% 0.00% $ 85.51 Information Technology Manager MME - Management Employee $ 181,272 53.10% $ 277,530 1,703 $ 163.01 21.79% 0.00% $ 198.53 Information Technology Security Engineer CEA - City Employees' Association $ 124,566 53.10% $ 190,712 1,703 $ 112.02 21.79% 0.00% $ 136.42 Information Technology System Engineer CEA - City Employees' Association $ 118,248 53.10% $ 181,039 1,703 $ 106.34 21.79% 0.00% $ 129.50 Network Services Supervisor MME - Management Employee $ 144,846 53.10% $ 221,761 1,703 $ 130.26 21.79% 0.00% $ 158.63 Technology Project Manager MME - Management Employee $ 137,982 53.10% $ 211,252 1,703 $ 124.08 21.79% 0.00% $ 151.12 Indirect Cost Rate

Page 524 of 630 ends

CITY ADMINISTRATION LABOR RATES
FY 2026-27
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total Compensation
Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate Indirect Cost Rate
1103 - Information Services
Data Analyst MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 21.79% 0.00% $ 117.23 Enterprise System Database Administrator CEA - City Employees' Association $ 118,248 53.10% $ 181,039 1,703 $ 106.34 21.79% 0.00% $ 129.50 Information Services Supervisor MME - Management Employee $ 137,982 53.10% $ 211,252 1,703 $ 124.08 21.79% 0.00% $ 151.12 System Application Specialist Confidential CONF - Confidential $ 124,462 53.10% $ 190,553 1,703 $ 111.93 21.79% 0.00% $ 136.31 System Application Specialist I CEA - City Employees' Association $ 106,548 53.10% $ 163,126 1,703 $ 95.82 21.79% 0.00% $ 116.69 System Application Specialist II CEA - City Employees' Association $ 118,248 53.10% $ 181,039 1,703 $ 106.34 21.79% 0.00% $ 129.50 Leave Benefits Citywide Indirect Cost Rate
Total Days (2,080 hours) 260
Less Vacation Days (14) Citywide Direct Costs $ 104,854,129 Less Holidays (13) Citywide Indirect Costs $ 22,844,126 Less Sick Days (@ 50% of accrual) (6) Citywide Indirect Rate 21.79% Productive Days 227
Productive Hours 1,816 Amount Percent
Less Breaks (30 minutes daily) (114) Engineering-Development Review Total Productive Hours (8 hours/day) 1,703 Citywide Indirect Costs $ 1,369,014 48.55% Program Direct Costs $ 2,819,887
Paid Benefit Rate
Retirement 38.00% Economic Health
Medicare 1.45% Citywide Indirect Costs $ 221,499 27.20% Unemployment 0.10% Program Direct Costs $ 814,416
Group Insurance 13.55%
Total Paid Benefits Rate 53.10% Natural Resource Protection Citywide Indirect Costs $ 241,747 19.39%
*Represents top of salary range Program Direct Costs $ 1,246,522 **Indirect costs are allocated as part of Citywide rate

Page 525 of 630 ends

CITY ATTORNEY LABOR RATES
FY 2026-27
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total Compensation
Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate 1501 - City Attorney
Assistant City Attorney I MME - Management Employee $ 167,674 53.10% $ 256,711 1,703 $ 150.78 21.79% 0.00% $ 183.64 Assistant City Attorney II MME - Management Employee $ 192,972 53.10% $ 295,442 1,703 $ 173.53 21.79% 0.00% $ 211.34 City Attorney MME - Management Employee $ 305,968 53.10% $ 468,441 1,703 $ 275.15 21.79% 0.00% $ 335.09 Deputy City Attorney I MME - Management Employee $ 125,216 53.10% $ 191,707 1,703 $ 112.60 21.79% 0.00% $ 137.14 Deputy City Attorney II MME - Management Employee $ 137,982 53.10% $ 211,252 1,703 $ 124.08 21.79% 0.00% $ 151.12 Legal Assistant I CONF - Confidential $ 67,782 53.10% $ 103,775 1,703 $ 60.95 21.79% 0.00% $ 74.23 Legal Assistant II CONF - Confidential $ 71,344 53.10% $ 109,229 1,703 $ 64.16 21.79% 0.00% $ 78.14 Paralegal I CONF - Confidential $ 83,564 53.10% $ 127,937 1,703 $ 75.15 21.79% 0.00% $ 91.52 Paralegal II CONF - Confidential $ 88,114 53.10% $ 134,904 1,703 $ 79.24 21.79% 0.00% $ 96.50 Legal Analyst MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 21.79% 0.00% $ 117.23 Senior Legal Analyst MME - Management Employee $ 118,092 53.10% $ 180,800 1,703 $ 106.20 21.79% 0.00% $ 129.33 Leave Benefits Citywide Indirect Cost Rate
Total Days (2,080 hours) 260
Less Vacation Days (14) Citywide Direct Costs $ 104,854,129 Less Holidays (13) Citywide Indirect Costs $ 22,844,126 Less Sick Days (@ 50% of accrual) (6) Citywide Indirect Rate 21.79% Productive Days 227
Productive Hours 1,816
Less Breaks (30 minutes daily) (114)
Total Productive Hours (8 hours/day) 1,703
Paid Benefit Rate
Retirement 38.00%
Medicare 1.45%
Unemployment 0.10%
Group Insurance 13.55%
Total Paid Benefits Rate 53.10%
*All Salaries are presented at top of range
**Indirect costs are allocated as part of Citywide rate Indirect Cost Rate

Page 526 of 630 ends

COMMUNITY DEVELOPMENT LABOR RATES
FY 2026-27
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total
Compensation
Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate 4001 - Community Development Administration
Administrative Assistant II CEA - City Employees' Association $ 63,466 53.10% $ 97,167 1,703 $ 57.07 31.15% 0.00% $ 74.85 Administrative Assistant III CEA - City Employees' Association $ 68,536 53.10% $ 104,929 1,703 $ 61.63 31.15% 0.00% $ 80.83 Director of Community Development MME - Management Employee $ 229,060 53.10% $ 350,694 1,703 $ 205.99 31.15% 0.00% $ 270.15 Senior Business Analyst MME - Management Employee $ 118,092 53.10% $ 180,800 1,703 $ 106.20 31.15% 0.00% $ 139.28 Supervising Administrative Assistant CEA - City Employees' Association $ 74,126 53.10% $ 113,488 1,703 $ 66.66 31.15% 0.00% $ 87.42 4003 - Development Planning
Assistant Planner CEA - City Employees' Association $ 93,600 53.10% $ 143,303 1,703 $ 84.17 24.28% 14.65% $ 119.93 Associate Planner CEA - City Employees' Association $ 106,548 53.10% $ 163,126 1,703 $ 95.82 24.28% 14.65% $ 136.52 Cannabis Business Coordinator CEA - City Employees' Association $ 106,548 53.10% $ 163,126 1,703 $ 95.82 24.28% 14.65% $ 136.52 Deputy Director of Community Development City Planner MME - Management Employee $ 179,582 53.10% $ 274,942 1,703 $ 161.49 24.28% 14.65% $ 230.10 Planning Technician CEA - City Employees' Association $ 72,202 53.10% $ 110,542 1,703 $ 64.93 24.28% 14.65% $ 92.51 Principal Planner MME - Management Employee $ 147,758 53.10% $ 226,219 1,703 $ 132.87 24.28% 14.65% $ 189.32 Senior Planner MME - Management Employee $ 133,900 53.10% $ 205,002 1,703 $ 120.41 24.28% 14.65% $ 171.56 Urban Forest Program Coordinator City Arborist CEA - City Employees' Association $ 106,548 53.10% $ 163,126 1,703 $ 95.82 24.28% 14.65% $ 136.52 4004 - CDD Engineering
Engineer I CEA - City Employees' Association $ 98,618 53.10% $ 150,985 1,703 $ 88.68 27.63% 14.11% $ 129.16 Engineer II CEA - City Employees' Association $ 109,434 53.10% $ 167,545 1,703 $ 98.41 27.63% 14.11% $ 143.32 Engineering Technician III CEA - City Employees' Association $ 86,632 53.10% $ 132,635 1,703 $ 77.91 27.63% 14.11% $ 113.46 Permit Technician II CEA - City Employees' Association $ 68,536 53.10% $ 104,929 1,703 $ 61.63 27.63% 14.11% $ 89.76 Senior Civil Engineer MME - Management Employee $ 144,846 53.10% $ 221,761 1,703 $ 130.26 27.63% 14.11% $ 189.70 Supervising Civil Engineer MME - Management Employee $ 167,674 53.10% $ 256,711 1,703 $ 150.78 27.63% 14.11% $ 219.60 4006 - Building & Safety
Building Inspector I CEA - City Employees' Association $ 88,920 53.10% $ 136,138 1,703 $ 79.96 19.79% 14.11% $ 109.31 Building Inspector II CEA - City Employees' Association $ 96,096 53.10% $ 147,124 1,703 $ 86.42 19.79% 14.11% $ 118.13 Building Permit Services Supervisor MME - Management Employee $ 121,576 53.10% $ 186,134 1,703 $ 109.33 19.79% 14.11% $ 149.45 Code Enforcement Officer I CEA - City Employees' Association $ 91,208 53.10% $ 139,641 1,703 $ 82.02 19.79% 14.11% $ 112.12 Code Enforcement Officer II CEA - City Employees' Association $ 98,618 53.10% $ 150,985 1,703 $ 88.68 19.79% 14.11% $ 121.23 Code Enforcement Supervisor MME - Management Employee $ 121,576 53.10% $ 186,134 1,703 $ 109.33 19.79% 14.11% $ 149.45 Code Enforcement Technician I CEA - City Employees' Association $ 68,536 53.10% $ 104,929 1,703 $ 61.63 19.79% 14.11% $ 84.25 Code Enforcement Technician II CEA - City Employees' Association $ 72,202 53.10% $ 110,542 1,703 $ 64.93 19.79% 14.11% $ 88.76 Deputy Building Official MME - Management Employee $ 158,158 53.10% $ 242,142 1,703 $ 142.23 19.79% 14.11% $ 194.42 Deputy Director of Community Development Chief Building Official MME - Management Employee $ 179,582 53.10% $ 274,942 1,703 $ 161.49 19.79% 14.11% $ 220.75 Permit Technician I CEA - City Employees' Association $ 63,466 53.10% $ 97,167 1,703 $ 57.07 19.79% 14.11% $ 78.02 Permit Technician II CEA - City Employees' Association $ 68,536 53.10% $ 104,929 1,703 $ 61.63 19.79% 14.11% $ 84.25 Permit Technician III CEA - City Employees' Association $ 76,050 53.10% $ 116,433 1,703 $ 68.39 19.79% 14.11% $ 93.49 Plans Examiner CEA - City Employees' Association $ 101,218 53.10% $ 154,966 1,703 $ 91.02 19.79% 14.11% $ 124.42 Stormwater Code Enforcement Officer CEA - City Employees' Association $ 98,618 53.10% $ 150,985 1,703 $ 88.68 19.79% 14.11% $ 121.23 Supervising Building Inspector MME - Management Employee $ 121,576 53.10% $ 186,134 1,703 $ 109.33 19.79% 14.11% $ 149.45 Indirect Cost Rate

Page 527 of 630 ends

COMMUNITY DEVELOPMENT LABOR RATES
FY 2026-27
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total
Compensation
Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate Indirect Cost Rate
4008 - Housing Policy & Homelessness Programs
Administrative Specialist CEA - City Employees' Association $ 74,126 53.10% $ 113,488 1,703 $ 66.66 13.06% 14.11% $ 86.00 Assistant Planner CEA - City Employees' Association $ 93,600 53.10% $ 143,303 1,703 $ 84.17 13.06% 14.11% $ 108.59 Homelessness Response Manager MME - Management Employee $ 133,900 53.10% $ 205,002 1,703 $ 120.41 13.06% 14.11% $ 155.34 Housing Coordinator CEA - City Employees' Association $ 106,548 53.10% $ 163,126 1,703 $ 95.82 13.06% 14.11% $ 123.61 Principal Planner MME - Management Employee $ 147,758 53.10% $ 226,219 1,703 $ 132.87 13.06% 14.11% $ 171.42 Leave Benefits FY2025 CAP Amount Percent
Total Days (2,080 hours) 260 Planning
Less Vacation Days (14) Citywide Indirect Costs $ 527,734.00 24.28% Less Holidays (13)
Less Sick Days (@ 50% of accrual) (6) Program Indirect Costs (Admin Productive Days 227 Community Development Administration $ 267,568.29 Productive Hours 1,816 Commissions & Committees $ 10,187.00 Less Breaks (30 minutes daily) (114) Total Program Direct Costs $ 277,755.29 Total Productive Hours (8 hours/day) 1,703 Program Direct Costs $ 1,896,174.00 14.65% Program Total $ 2,173,929.29
Paid Benefit Rate
Retirement 38.00% Engineering
Medicare 1.45% Citywide Indirect Costs $ 283,452.00 27.63% Unemployment 0.10%
Group Insurance 13.55% Program Indirect Costs - Comm Dev Admin $ 126,879.51 Total Paid Benefits Rate 53.10% Program Direct Costs $ 899,156.00 14.11% Program Total $ 1,026,035.51
*Represents top of salary range
**Indirect costs are not allocated to support positions Building & Safety Citywide Indirect Costs $ 571,340.00 19.79%
Program Indirect Costs - Comm Dev Admin $ 407,355.52 14.11% Program Direct Costs $ 2,886,803.00
Program Total $ 3,294,158.52
Housing Programs
Citywide Indirect Costs $ 178,964.00 13.06%
Program Indirect Costs - Comm Dev Admin $ 169,499.68
Program Direct Costs $ 1,201,192.00 14.11%
Program Total $ 1,370,691.68

Page 528 of 630 ends

COMMUNITY SERVICES GROUP LABOR RATES
FY 2026-27
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total Compensation
Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate 1009 - Community Services Group
Administrative Assistant III Confidential CONF - Confidential $ 72,800 53.10% $ 111,458 1,703 $ 65.47 21.79% 0.00% $ 79.73 Assistant City Manager Community Services MME - Management Employee $ 263,458 53.10% $ 403,357 1,703 $ 236.92 21.79% 0.00% $ 288.54 Director of Public Works and Utilities MME - Management Employee $ 256,100 53.10% $ 392,092 1,703 $ 230.30 21.79% 0.00% $ 280.48 Financial Analyst Infrastructure Financing MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 21.79% 0.00% $ 117.23 Leave Benefits Citywide Indirect Cost Rate
Total Days (2,080 hours) 260
Less Vacation Days (14) Citywide Direct Costs $ 104,854,129 Less Holidays (13) Citywide Indirect Costs $ 22,844,126 Less Sick Days (@ 50% of accrual) (6) Citywide Indirect Rate 21.79% Productive Days 227
Productive Hours 1,816
Less Breaks (30 minutes daily) (114)
Total Productive Hours (8 hours/day) 1,703
Paid Benefit Rate
Retirement 38.00%
Medicare 1.45%
Unemployment 0.10%
Group Insurance 13.55%
Total Paid Benefits Rate 53.10%
*All Salaries are presented at top of range
**Indirect costs are allocated as part of Citywide rate Indirect Cost Rate

Page 529 of 630 ends

FINANCE LABOR RATES
FY 2026-27
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total Compensation
Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate 2001 - Finance Administration
Administrative Assistant III Confidential CONF - Confidential $ 72,800 53.10% $ 111,458 1,703 $ 65.47 21.79% 0.00% $ 79.73 Director of Finance MME - Management Employee $ 229,060 53.10% $ 350,694 1,703 $ 205.99 21.79% 0.00% $ 250.87 2002 - Budgets
Principal Budget Analyst MME - Management Employee $ 133,900 53.10% $ 205,002 1,703 $ 120.41 21.79% 0.00% $ 146.65 2003 - Revenue Management
Financial Analyst Revenue MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 21.79% 0.00% $ 117.23 Finance Cashier CEA - City Employees' Association $ 60,242 53.10% $ 92,231 1,703 $ 54.17 21.79% 0.00% $ 65.98 Financial Specialist CEA - City Employees' Association $ 74,126 53.10% $ 113,488 1,703 $ 66.66 21.79% 0.00% $ 81.18 2004 - Purchasing
Financial Analyst Purchasing MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 21.79% 0.00% $ 117.23 Financial Specialist CEA - City Employees' Association $ 74,126 53.10% $ 113,488 1,703 $ 66.66 21.79% 0.00% $ 81.18 2005 - Accounting
Accountant MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 21.79% 0.00% $ 117.23 Deputy Director of Finance City Controller MME - Management Employee $ 179,582 53.10% $ 274,942 1,703 $ 161.49 21.79% 0.00% $ 196.68 Financial Analyst MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 21.79% 0.00% $ 117.23 Financial Assistant CEA - City Employees' Association $ 60,242 53.10% $ 92,231 1,703 $ 54.17 21.79% 0.00% $ 65.98 Financial Specialist CEA - City Employees' Association $ 74,126 53.10% $ 113,488 1,703 $ 66.66 21.79% 0.00% $ 81.18 Payroll Analyst MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 21.79% 0.00% $ 117.23 Payroll Specialist CONF - Confidential $ 83,564 53.10% $ 127,937 1,703 $ 75.15 21.79% 0.00% $ 91.52 Senior Accountant MME - Management Employee $ 118,092 53.10% $ 180,800 1,703 $ 106.20 21.79% 0.00% $ 129.33 Senior Financial Analyst MME - Management Employee $ 118,092 53.10% $ 180,800 1,703 $ 106.20 21.79% 0.00% $ 129.33 Senior Payroll Analyst MME - Management Employee $ 118,092 53.10% $ 180,800 1,703 $ 106.20 21.79% 0.00% $ 129.33 Leave Benefits Citywide Indirect Cost Rate
Total Days (2,080 hours) 260
Less Vacation Days (14) Citywide Direct Costs $ 104,854,129 Less Holidays (13) Citywide Indirect Costs $ 22,844,126 Less Sick Days (@ 50% of accrual) (6) Citywide Indirect Rate 21.79% Productive Days 227
Productive Hours 1,816
Less Breaks (30 minutes daily) (114)
Total Productive Hours (8 hours/day) 1,703
Paid Benefit Rate
Retirement 38.00%
Medicare 1.45%
Unemployment 0.10%
Group Insurance 13.55%
Total Paid Benefits Rate 53.10%
*All Salaries are presented at top of range
**Indirect costs are allocated as part of Citywide rate Indirect Cost Rate

Page 530 of 630 ends

FIRE LABOR RATES
FY 2026-27
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Uniform Pay Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate 8501 - Fire Administration**
Administrative Assistant I CEA - City Employees' Association $ 60,242 53.10% $ - $ 92,231 1,703 $ 54.17 15.98% 0.00% $ 62.83 Administrative Specialist CEA - City Employees' Association $ 74,126 53.10% $ - $ 113,488 1,703 $ 66.66 15.98% 0.00% $ 77.31 Business Analyst MME - Management Employee $ 107,042 53.10% $ - $ 163,883 1,703 $ 96.26 15.98% 0.00% $ 111.65 Deputy Fire Chief MME - Management Employee $ 226,486 124.85% $ 1,300 $ 510,564 2,532 $ 201.64 15.98% 0.00% $ 233.87 Fire Chief MME - Management Employee $ 260,286 124.85% $ 1,300 $ 586,565 2,532 $ 231.66 15.98% 0.00% $ 268.69 8502 - Emergency Response
Fire Battalion Chief FFA - Fire Fighter Association $ 191,880 124.85% $ 1,300 $ 432,751 2,532 $ 170.91 15.98% 10.71% $ 219.46 Fire Battalion Chief 40 Hour FFA - Fire Fighter Association $ 191,880 124.85% $ 1,300 $ 432,751 2,532 $ 170.91 15.98% 10.71% $ 219.46 Fire Captain FFA - Fire Fighter Association $ 144,248 124.85% $ 1,300 $ 325,648 2,532 $ 128.61 15.98% 10.71% $ 165.15 Fire Captain 40 Hour FFA - Fire Fighter Association $ 144,248 124.85% $ 1,300 $ 325,648 2,532 $ 128.61 15.98% 10.71% $ 165.15 Fire Engineer FFA - Fire Fighter Association $ 125,762 124.85% $ 1,300 $ 284,081 2,532 $ 112.20 15.98% 10.71% $ 144.07 Firefighter FFA - Fire Fighter Association $ 111,800 124.85% $ 1,300 $ 252,687 2,532 $ 99.80 15.98% 10.71% $ 128.14 8503 - Hazard Prevention
Fire Inspector I FFA - Fire Fighter Association $ 103,506 53.10% $ 1,300 $ 159,769 1,703 $ 93.84 15.98% 10.71% $ 120.50 Fire Inspector II FFA - Fire Fighter Association $ 114,868 53.10% $ 1,300 $ 177,164 1,703 $ 104.06 15.98% 10.71% $ 133.62 Fire Inspector III FFA - Fire Fighter Association $ 124,124 53.10% $ 1,300 $ 191,335 1,703 $ 112.38 15.98% 10.71% $ 144.31 Fire Marshal MME - Management Employee $ 158,158 53.10% $ 1,300 $ 243,442 1,703 $ 142.99 15.98% 10.71% $ 183.61 Hazardous Materials Coordinator FFA - Fire Fighter Association $ 137,696 53.10% $ 1,300 $ 212,114 1,703 $ 124.59 15.98% 10.71% $ 159.98 8506 - Fire Apparatus Services**
Fire Vehicle Mechanic FFA - Fire Fighter Association $ 108,030 53.10% $ 650 $ 166,045 1,703 $ 97.53 15.98% 0.00% $ 113.12 Mechanic Helper CEA - City Employees' Association $ 63,466 53.10% $ - $ 97,167 1,703 $ 57.07 15.98% 0.00% $ 66.20 Supervising Fire Vehicle Mechanic FFA - Fire Fighter Association $ 120,042 53.10% $ 650 $ 184,436 1,703 $ 108.33 15.98% 0.00% $ 125.65 8510 - Mobile Crisis Unit
Community Resources and Services Specialist CEA - City Employees' Association $ 78,078 53.10% $ - $ 119,538 1,703 $ 70.21 15.98% 0.00% $ 81.44 8599 - Emergency Management**
Emergency Manager MME - Management Employee $ 127,530 53.10% $ - $ 195,250 1,703 $ 114.68 15.98% 0.00% $ 133.01 Leave Benefits Fire Sworn Leave Benefits Fire Nonsworn Amount Percent Total Annual Hours 2,912 Total Days (2,080 hours) 260 Citywide Indirect Costs $ 3,015,484 15.98% Less Vacation Hours (168) Less Vacation Days (14)
Less Holiday Hours (145) Less Holidays (13) Program Costs Less Sick Hours (@ 50% of accrual) (67) Less Sick Days (@ 50% of accrual) (6) Direct Costs Total Productive Hours 2,532 Productive Days 227 Emergency Response 15,169,981 Productive Hours 1,816 Fire Apparatus Services 631,944
Paid Benefit Rate Fire Sworn Less Breaks (30 minutes daily) (114) Mobile Crisis Unit 163,942 Retirement 109.41% Total Productive Hours (8 hours/day) 1,703 Hazard Prevention 1,075,918 Medicare 1.45% Total Direct Costs $ 17,041,785
Unemployment 0.10% Paid Benefit Rate Fire Nonsworn Indirect Costs Group Insurance 12.33% Retirement 38.00% Administration $ 1,447,660 FLSA Overtime 1.56% Medicare 1.45% Training 108,109
Total Paid Benefits Rate 124.85% Unemployment 0.10% Fire Station Fac Sup 41,472 Group Insurance 13.55% Recruit Academy 49,045
*All Salaries are presented at top of range Total Paid Benefits Rate 53.10% Emergency Management 99,079 **Indirect costs are not allocated to support positions Dispatch* 79,820 Total Indirect Costs $ 1,825,185 10.71%
Total Program Costs $ 18,866,970
*one Public Safety Dispatch position is allocated to Fire Indirect Cost Rate

Page 531 of 630 ends

HUMAN RESOURCES LABOR RATES
FY 2026-27
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total Compensation
Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate 3001 - Human Resources
Director of Human Resources MME - Management Employee $ 229,060 53.10% $ 350,694 1,703 $ 205.99 21.79% 0.00% $ 250.87 Human Resources Administrative Assistant I CONF - Confidential $ 67,782 53.10% $ 103,775 1,703 $ 60.95 21.79% 0.00% $ 74.23 Human Resources Administrative Assistant II CONF - Confidential $ 71,344 53.10% $ 109,229 1,703 $ 64.16 21.79% 0.00% $ 78.14 Human Resources Administrative Assistant III CONF - Confidential $ 80,756 53.10% $ 123,638 1,703 $ 72.62 21.79% 0.00% $ 88.44 Human Resources Analyst MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 21.79% 0.00% $ 117.23 Human Resources Information System Technician CONF - Confidential $ 71,344 53.10% $ 109,229 1,703 $ 64.16 21.79% 0.00% $ 78.14 Human Resources Manager MME - Management Employee $ 158,158 53.10% $ 242,142 1,703 $ 142.23 21.79% 0.00% $ 173.21 Human Resources Specialist Benefits CONF - Confidential $ 83,564 53.10% $ 127,937 1,703 $ 75.15 21.79% 0.00% $ 91.52 Human Resources Specialist Recruitment CONF - Confidential $ 83,564 53.10% $ 127,937 1,703 $ 75.15 21.79% 0.00% $ 91.52 Risk and Benefits Manager MME - Management Employee $ 158,158 53.10% $ 242,142 1,703 $ 142.23 21.79% 0.00% $ 173.21 Senior Human Resources Analyst MME - Management Employee $ 118,092 53.10% $ 180,800 1,703 $ 106.20 21.79% 0.00% $ 129.33 Leave Benefits Citywide Indirect Cost Rate
Total Days (2,080 hours) 260
Less Vacation Days (14) Citywide Direct Costs $ 104,854,129 Less Holidays (13) Citywide Indirect Costs $ 22,844,126 Less Sick Days (@ 50% of accrual) (6) Citywide Indirect Rate 21.79% Productive Days 227
Productive Hours 1,816
Less Breaks (30 minutes daily) (114)
Total Productive Hours (8 hours/day) 1,703
Paid Benefit Rate
Retirement 38.00%
Medicare 1.45%
Unemployment 0.10%
Group Insurance 13.55%
Total Paid Benefits Rate 53.10%
*All Salaries are presented at top of range
**Program indirect costs are allocated as part of the citywide rate Indirect Cost Rate

Page 532 of 630 ends

PARKS & RECREATION LABOR RATES
FY 2026-27
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total Compensation
Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate 7001 - Recreation Administration
Administrative Assistant III CEA - City Employees' Association $ 68,536 53.10% $ 104,929 1,703 $ 61.63 27.44% 0.00% $ 78.54 Business Analyst MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 27.44% 0.00% $ 122.67 Director of Parks and Recreation MME - Management Employee $ 229,060 53.10% $ 350,694 1,703 $ 205.99 27.44% 0.00% $ 262.51 Public Art Coordinator CEA - City Employees' Association $ 74,126 53.10% $ 113,488 1,703 $ 66.66 27.44% 0.00% $ 84.95 Recreation Manager Community Services Youth Services and Public Art MME - Management Employee $ 147,758 53.10% $ 226,219 1,703 $ 132.87 27.44% 0.00% $ 169.33 Volunteer Coordinator CEA - City Employees' Association $ 74,126 53.10% $ 113,488 1,703 $ 66.66 27.44% 0.00% $ 84.95 7002 - Recreation Facilities
Recreation Manager Aquatics Facilities and Golf MME - Management Employee $ 147,758 53.10% $ 226,219 1,703 $ 132.87 27.44% 16.27% $ 196.89 7003 - Youth Services
Recreation Supervisor Youth Services MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 27.44% 16.27% $ 142.63 Youth Services Coordinator CEA - City Employees' Association $ 82,264 53.10% $ 125,947 1,703 $ 73.98 27.44% 16.27% $ 109.62 Youth Services Program Specialist Childcare Site Director CEA - City Employees' Association $ 70,408 53.10% $ 107,795 1,703 $ 63.32 27.44% 16.27% $ 93.82 7004 - Community Services
Recreation Coordinator CEA - City Employees' Association $ 74,126 53.10% $ 113,488 1,703 $ 66.66 27.44% 16.27% $ 98.77 Recreation Coordinator Community Services CEA - City Employees' Association $ 74,126 53.10% $ 113,488 1,703 $ 66.66 27.44% 16.27% $ 98.77 Recreation Supervisor Community Services MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 27.44% 16.27% $ 142.63 7005 - Ranger Services
Ranger Service Worker SBP CEA - City Employees' Association $ 80,028 53.10% $ 122,524 1,703 $ 71.97 27.44% 16.27% $ 106.64 Recreation Supervisor Ranger Service MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 27.44% 16.27% $ 142.63 7006 - Aquatics
Aquatics Coordinator CEA - City Employees' Association $ 82,264 53.10% $ 125,947 1,703 $ 73.98 27.44% 16.27% $ 109.62 7007 - Golf Course
Golf Supervisor MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 27.44% 16.27% $ 142.63 Maintenance Worker II - Parks CEA - City Employees' Association $ 66,768 53.10% $ 102,223 1,703 $ 60.04 27.44% 16.27% $ 88.97 Maintenance Worker III - Parks CEA - City Employees' Association $ 70,408 53.10% $ 107,795 1,703 $ 63.32 27.44% 16.27% $ 93.82 Recreation Coordinator Golf Course CEA - City Employees' Association $ 74,126 53.10% $ 113,488 1,703 $ 66.66 27.44% 16.27% $ 98.77 Leave Benefits Amount Percent
Total Days (2,080 hours) 260 Recreation Programs
Less Vacation Days (14) Citywide Indirect Costs *** 1,381,408 27.44% Less Holidays (13) Program Direct Costs 5,034,577
Less Sick Days (@ 50% of accrual) (6)
Productive Days 227 Program Indirect Costs - Rec Admin 978,461 16.27% Productive Hours 1,816 Total Program Costs 6,013,038
Less Breaks (30 minutes daily) (114)
Total Productive Hours (8 hours/day) 1,703 *** Excludes direct costs of facilities use.

Paid Benefit Rate
Retirement 38.00%
Medicare 1.45%
Unemployment 0.10%
Group Insurance 13.55%
Total Paid Benefits Rate 53.10%
*All Salaries are presented at top of range
**Program indirect costs are allocated as part of the citywide rate Indirect Cost Rate

Page 533 of 630 ends

POLICE LABOR RATES
FY 2026-27
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Uniform Pay Total
Compensation
Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate 8001 - Police Administration
Administrative Assistant III CEA - City Employees' Association $ 68,536 53.10% $ - $ 104,929 1,703 $ 61.63 20.01% 0.00% $ 73.96 Business Analyst MME - Management Employee $ 107,042 53.10% $ - $ 163,883 1,703 $ 96.26 20.01% 0.00% $ 115.52 Crime Analyst MME - Management Employee $ 107,042 53.10% $ - $ 163,883 1,703 $ 96.26 20.01% 0.00% $ 115.52 Deputy Police Chief PSO - Police Management $ 244,660 108.71% $ 1,300 $ 511,939 1,816 $ 281.90 20.01% 0.00% $ 338.31 Executive Assistant to the Police Chief CEA - City Employees' Association $ 74,126 53.10% $ - $ 113,488 1,703 $ 66.66 20.01% 0.00% $ 80.00 Police Chief MME - Management Employee $ 275,964 108.71% $ 1,300 $ 577,274 1,816 $ 317.88 20.01% 0.00% $ 381.49 Senior Business Analyst MME - Management Employee $ 118,092 53.10% $ - $ 180,800 1,703 $ 106.20 20.01% 0.00% $ 127.45 8002 - Patrol
Community Resources and Services Specialist CEA - City Employees' Association $ 78,078 53.10% $ 1,300 $ 120,838 1,703 $ 70.98 20.01% 31.00% $ 111.59 Deputy Police Chief PSO - Police Management $ 244,660 108.71% $ 1,300 $ 511,939 1,816 $ 281.90 20.01% 31.00% $ 443.19 Police Cadet POA - Police Officer Association $ 93,782 108.71% $ 1,300 $ 197,036 1,816 $ 108.50 20.01% 31.00% $ 170.58 Police Community Service Officer POA - Police Officer Association $ 99,554 108.71% $ 650 $ 208,433 1,816 $ 114.78 20.01% 31.00% $ 180.44 Police Lieutenant PSO - Police Management $ 207,064 108.71% $ 1,300 $ 433,471 1,816 $ 238.70 20.01% 31.00% $ 375.26 Police Officer POA - Police Officer Association $ 134,680 108.71% $ 1,300 $ 282,395 1,816 $ 155.50 20.01% 31.00% $ 244.47 Police Sergeant PSO - Police Management $ 167,492 108.71% $ 1,000 $ 350,579 1,816 $ 193.05 20.01% 31.00% $ 303.50 8003 - Investigations
Forensic Specialist Digital Evidence POA - Police Officer Association $ 136,214 53.10% $ 650 $ 209,195 1,703 $ 122.88 20.01% 31.00% $ 193.18 Lead Property and Evidence Technician POA - Police Officer Association $ 103,506 53.10% $ 650 $ 159,119 1,703 $ 93.46 20.01% 31.00% $ 146.93 Police Lieutenant PSO - Police Management $ 207,064 108.71% $ 1,300 $ 433,471 1,816 $ 238.70 20.01% 31.00% $ 375.26 Police Officer POA - Police Officer Association $ 134,680 108.71% $ 1,300 $ 282,395 1,816 $ 155.50 20.01% 31.00% $ 244.47 Police Sergeant PSO - Police Management $ 167,492 108.71% $ 1,300 $ 350,879 1,816 $ 193.22 20.01% 31.00% $ 303.76 Property and Evidence Technician POA - Police Officer Association $ 94,328 108.71% $ 650 $ 197,525 1,816 $ 108.77 20.01% 31.00% $ 171.00 8004 - Police Support Services
Lead Police Records Clerk POA - Police Officer Association $ 94,328 53.10% $ 650 $ 145,067 1,703 $ 85.21 20.01% 31.00% $ 133.96 Police Lieutenant PSO - Police Management $ 207,064 108.71% $ 1,300 $ 433,471 1,816 $ 238.70 20.01% 31.00% $ 375.26 Police Records Clerk I POA - Police Officer Association $ 76,544 53.10% $ 650 $ 117,840 1,703 $ 69.22 20.01% 31.00% $ 108.82 Police Records Clerk II POA - Police Officer Association $ 84,786 53.10% $ 650 $ 130,458 1,703 $ 76.63 20.01% 31.00% $ 120.47 Police Records Supervisor PSO - Police Management $ 105,612 53.10% $ 1,300 $ 162,993 1,703 $ 95.74 20.01% 31.00% $ 150.51 Public Safety Dispatch Supervisor PSO - Police Management $ 126,464 53.10% $ 1,300 $ 194,918 1,703 $ 114.49 20.01% 31.00% $ 179.99 Public Safety Dispatcher POA - Police Officer Association $ 105,040 53.10% $ 650 $ 161,467 1,703 $ 94.84 20.01% 31.00% $ 149.10 8005 - Neighborhood Services
Police Public Affairs Manager MME - Management Employee $ 127,530 53.10% $ - $ 195,250 1,703 $ 114.68 20.01% 31.00% $ 180.30 8006 - Traffic Safety
Police Officer POA - Police Officer Association $ 134,680 108.71% $ 1,300 $ 282,395 1,816 $ 155.50 20.01% 31.00% $ 244.47 Police Sergeant PSO - Police Management $ 167,492 108.71% $ 1,300 $ 350,879 1,816 $ 193.22 20.01% 31.00% $ 303.76 Leave Benefits Police Sworn Leave Benefits Police Nonsworn FY2025 CAP Amount Percent Total Days (2,080 hours) 260 Total Days (2,080 hours) 260 Citywide Indirect Costs $ 4,849,761 20.01% Less Vacation Days (14) Less Vacation Days (14)
Less Holidays (13) Less Holidays (13) Program Costs
Less Sick Days (@ 50% of accrual) (6) Less Sick Days (@ 50% of accrual) (6) Direct Costs Productive Days 227 Productive Days 227 Patrol 13,627,569 Productive Hours 1,816 Productive Hours 1,816 Traffic Safety 922,256 Total Productive Hours (8 hours/day) 1,816 Less Breaks (30 minutes daily) (114) Investigation 3,647,834 Total Productive Hours (8 hours/day) 1,703 Neighborhood Services 304,657 Paid Benefit Rate Police Sworn Total Direct Costs 18,502,316 Retirement 95.87% Paid Benefit Rate Police Nonsworn Indirect Costs Medicare 1.45% Retirement 38.00% Administration 2,482,077 Unemployment 0.10% Medicare 1.45% Animal Regulation (339,026) Group Insurance 11.29% Unemployment 0.10% Support Services 3,672,725 Total Paid Benefits Rate 108.71% Group Insurance 13.55% Fire Dispatch * (79,820) Total Paid Benefits Rate 53.10% Total Indirect Costs 5,735,956 31.00% *All Salaries are presented at top of range Total Program Costs $ 24,238,272 **Indirect costs are not allocated to support positions *one Public Safety Dispatch position is allocated to Fire Indirect Cost Rate

Page 534 of 630 ends

PUBLIC WORKS LABOR RATES
FY 2026-27
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate 5001 - Public Works Administration
Administrative Assistant III CEA - City Employees' Association $ 68,536 53.10% $ 104,929 1,703 $ 61.63 21.79% 0.00% $ 75.06 Assistant Director of Public Works MME - Management Employee $ 206,518 53.10% $ 316,182 1,703 $ 185.72 21.79% 0.00% $ 226.18 Deputy Director of Public Works City Engineer MME - Management Employee $ 188,578 53.10% $ 288,715 1,703 $ 169.58 21.79% 0.00% $ 206.54 Deputy Director of Public Works Maintenance Operations MME - Management Employee $ 179,582 53.10% $ 274,942 1,703 $ 161.49 21.79% 0.00% $ 196.68 Maintenance Contract Coordinator CEA - City Employees' Association $ 86,632 53.10% $ 132,635 1,703 $ 77.91 21.79% 0.00% $ 94.88 Senior Business Analyst MME - Management Employee $ 118,092 53.10% $ 180,800 1,703 $ 106.20 21.79% 0.00% $ 129.34 5002 - Parks Maintenance
Beautification Gardener CEA - City Employees' Association $ 80,080 53.10% $ 122,603 1,703 $ 72.01 28.34% 0.00% $ 92.42 Maintenance Superintendent MME - Management Employee $ 133,900 53.10% $ 205,002 1,703 $ 120.41 28.34% 0.00% $ 154.53 Parks Crew Coordinator CEA - City Employees' Association $ 88,920 53.10% $ 136,138 1,703 $ 79.96 28.34% 0.00% $ 102.62 Parks Maintenance Specialist SBP CEA - City Employees' Association $ 80,028 53.10% $ 122,524 1,703 $ 71.97 28.34% 0.00% $ 92.36 Parks Maintenance Supervisor MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 28.34% 0.00% $ 123.54 Parks Maintenance Technician CEA - City Employees' Association $ 84,422 53.10% $ 129,251 1,703 $ 75.92 28.34% 0.00% $ 97.43 5003 - Swim Center Maintenance
Facilities Maintenance Technician SBP CEA - City Employees' Association $ 86,008 53.10% $ 131,679 1,703 $ 77.34 21.79% 0.00% $ 94.20 5004 - Urban Forest Services
Urban Forester SBP CEA - City Employees' Association $ 86,008 53.10% $ 131,679 1,703 $ 77.34 141.59% 0.00% $ 186.85 5005 - Facilities Maintenance
Facilities Maintenance Supervisor MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 21.79% 0.00% $ 117.24 Facilities Maintenance Technician SBP CEA - City Employees' Association $ 86,008 53.10% $ 131,679 1,703 $ 77.34 21.79% 0.00% $ 94.20 5006 - Streets & Sidewalk Maintenance
Maintenance Superintendent MME - Management Employee $ 133,900 53.10% $ 205,002 1,703 $ 120.41 35.84% 0.00% $ 163.56 Maintenance Worker I CEA - City Employees' Association $ 63,466 53.10% $ 97,167 1,703 $ 57.07 35.84% 0.00% $ 77.53 Maintenance Worker II CEA - City Employees' Association $ 66,768 53.10% $ 102,223 1,703 $ 60.04 35.84% 0.00% $ 81.56 Maintenance Worker III CEA - City Employees' Association $ 70,408 53.10% $ 107,795 1,703 $ 63.32 35.84% 0.00% $ 86.01 Streets Crew Coordinator CEA - City Employees' Association $ 88,920 53.10% $ 136,138 1,703 $ 79.96 35.84% 0.00% $ 108.62 Streets Maintenance Operator SBP CEA - City Employees' Association $ 80,028 53.10% $ 122,524 1,703 $ 71.97 35.84% 0.00% $ 97.76 Streets Maintenance Supervisor MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 35.84% 0.00% $ 130.76 Sweeper Operator CEA - City Employees' Association $ 70,408 53.10% $ 107,795 1,703 $ 63.32 35.84% 0.00% $ 86.01 5007 - Traffic Signals & Lighting
Signal and Street Lighting Technician CEA - City Employees' Association $ 91,208 53.10% $ 139,641 1,703 $ 82.02 29.18% 0.00% $ 105.96 5008 - Fleet
Fleet Maintenance Supervisor MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 21.79% 0.00% $ 117.24 Fleet Services Specialist CEA - City Employees' Association $ 68,536 53.10% $ 104,929 1,703 $ 61.63 21.79% 0.00% $ 75.06 Heavy Equipment Mechanic CEA - City Employees' Association $ 80,080 53.10% $ 122,603 1,703 $ 72.01 21.79% 0.00% $ 87.71 5009 - CIP Project Engineering
Administrative Assistant III CEA - City Employees' Association $ 68,536 53.10% $ 104,929 1,703 $ 61.63 21.79% 0.00% $ 75.06 Capital Improvement Program Administrative Manager MME - Management Employee $ 133,900 53.10% $ 205,002 1,703 $ 120.41 21.79% 0.00% $ 146.65 Capital Projects Manager I CEA - City Employees' Association $ 93,600 53.10% $ 143,303 1,703 $ 84.17 21.79% 0.00% $ 102.51 Capital Projects Manager II CEA - City Employees' Association $ 103,896 53.10% $ 159,066 1,703 $ 93.43 21.79% 0.00% $ 113.79 Capital Projects Manager III CEA - City Employees' Association $ 112,268 53.10% $ 171,884 1,703 $ 100.96 21.79% 0.00% $ 122.96 Construction Engineering Manager MME - Management Employee $ 159,302 53.10% $ 243,893 1,703 $ 143.26 21.79% 0.00% $ 174.47 Construction Engineering Manager Professional Engineer MME - Management Employee $ 167,674 53.10% $ 256,711 1,703 $ 150.78 21.79% 0.00% $ 183.64 Engineer I CEA - City Employees' Association $ 98,618 53.10% $ 150,985 1,703 $ 88.68 21.79% 0.00% $ 108.01 Engineer II CEA - City Employees' Association $ 109,434 53.10% $ 167,545 1,703 $ 98.41 21.79% 0.00% $ 119.85 Engineer III CEA - City Employees' Association $ 118,248 53.10% $ 181,039 1,703 $ 106.34 21.79% 0.00% $ 129.51 Engineering Inspector I CEA - City Employees' Association $ 86,632 53.10% $ 132,635 1,703 $ 77.91 21.79% 0.00% $ 94.88 Engineering Inspector II CEA - City Employees' Association $ 93,600 53.10% $ 143,303 1,703 $ 84.17 21.79% 0.00% $ 102.51 Engineering Inspector III CEA - City Employees' Association $ 109,434 53.10% $ 167,545 1,703 $ 98.41 21.79% 0.00% $ 119.85 Engineering Inspector IV CEA - City Employees' Association $ 118,248 53.10% $ 181,039 1,703 $ 106.34 21.79% 0.00% $ 129.51 Engineering Technician I CEA - City Employees' Association $ 72,202 53.10% $ 110,542 1,703 $ 64.93 21.79% 0.00% $ 79.08 Engineering Technician III CEA - City Employees' Association $ 86,632 53.10% $ 132,635 1,703 $ 77.91 21.79% 0.00% $ 94.88 Major City Projects Manager MME - Management Employee $ 188,578 53.10% $ 288,715 1,703 $ 169.58 21.79% 0.00% $ 206.54 Senior Civil Engineer MME - Management Employee $ 144,846 53.10% $ 221,761 1,703 $ 130.26 21.79% 0.00% $ 158.64 Supervising Civil Engineer MME - Management Employee $ 167,674 53.10% $ 256,711 1,703 $ 150.78 21.79% 0.00% $ 183.64 Indirect Cost Rate

Page 535 of 630 ends

PUBLIC WORKS LABOR RATES
FY 2026-27
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate Indirect Cost Rate
5010 - Transportation Planning & Engineering
Transportation Manager MME - Management Employee $ 159,302 53.10% $ 243,893 1,703 $ 143.26 21.79% 0.00% $ 174.47 Transportation Manager Professional Engineer/Traffic Engineer MME - Management Employee $ 167,674 53.10% $ 256,711 1,703 $ 150.78 21.79% 0.00% $ 183.64 Transportation Planner Engineer I CEA - City Employees' Association $ 98,618 53.10% $ 150,985 1,703 $ 88.68 21.79% 0.00% $ 108.01 Transportation Planner Engineer II CEA - City Employees' Association $ 109,434 53.10% $ 167,545 1,703 $ 98.41 21.79% 0.00% $ 119.85 Transportation Planner Engineer III CEA - City Employees' Association $ 118,248 53.10% $ 181,039 1,703 $ 106.34 21.79% 0.00% $ 129.51 5011 - Active Transportation
Active Transportation Manager MME - Management Employee $ 127,530 53.10% $ 195,250 1,703 $ 114.68 21.79% 0.00% $ 139.67 5101 - Parking Administration
Administrative Assistant I CEA - City Employees' Association $ 60,242 53.10% $ 92,231 1,703 $ 54.17 35.88% 0.00% $ 73.61 Administrative Assistant II CEA - City Employees' Association $ 63,466 53.10% $ 97,167 1,703 $ 57.07 35.88% 0.00% $ 77.55 Administrative Assistant III CEA - City Employees' Association $ 68,536 53.10% $ 104,929 1,703 $ 61.63 35.88% 0.00% $ 83.74 Maintenance Worker I CEA - City Employees' Association $ 63,466 53.10% $ 97,167 1,703 $ 57.07 35.88% 0.00% $ 77.55 Maintenance Worker II CEA - City Employees' Association $ 66,768 53.10% $ 102,223 1,703 $ 60.04 35.88% 0.00% $ 81.58 Parking Compliance Officer I CEA - City Employees' Association $ 68,536 53.10% $ 104,929 1,703 $ 61.63 35.88% 0.00% $ 83.74 Parking Compliance Officer II CEA - City Employees' Association $ 74,126 53.10% $ 113,488 1,703 $ 66.66 35.88% 0.00% $ 90.57 Parking Compliance Supervisor MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 35.88% 0.00% $ 130.79 Parking Meter Repair and Collections Worker CEA - City Employees' Association $ 72,202 53.10% $ 110,542 1,703 $ 64.93 35.88% 0.00% $ 88.22 Parking Operations Coordinator CEA - City Employees' Association $ 80,080 53.10% $ 122,603 1,703 $ 72.01 35.88% 0.00% $ 97.85 Parking Operations Supervisor MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 35.88% 0.00% $ 130.79 Parking Program Manager MME - Management Employee $ 133,900 53.10% $ 205,002 1,703 $ 120.41 35.88% 0.00% $ 163.61 5201 - Transit Operations & Maintenance
Communications Coordinator CEA - City Employees' Association $ 74,126 53.10% $ 113,488 1,703 $ 66.66 26.11% 0.00% $ 84.06 Deputy Director of Public Works Mobility Services MME - Management Employee $ 179,582 53.10% $ 274,942 1,703 $ 161.49 26.11% 0.00% $ 203.66 Mobility Services Business Manager MME - Management Employee $ 133,900 53.10% $ 205,002 1,703 $ 120.41 26.11% 0.00% $ 151.85 Transit Coordinator CEA - City Employees' Association $ 74,126 53.10% $ 113,488 1,703 $ 66.66 26.11% 0.00% $ 84.06 Leave Benefits Amount Percent Amount Percent
Total Days (2,080 hours) 260 Parks Maintenance Traffic Signals & Lighting Less Vacation Days (14) Citywide Indirect Costs 1,155,301 Citywide Indirect Costs 210,070 Less Holidays (13) Direct Costs 4,077,165 28.34% Direct Costs 719,851 29.18% Less Sick Days (@ 50% of accrual) (6)
Productive Days 227 Swim Center Maintenance Parking Administration Productive Hours 1,816 Citywide Indirect Costs 139,736 Citywide Indirect Costs 1,379,686 Less Breaks (30 minutes daily) (114) Direct Costs 665,424 21.00% Direct Costs 3,845,798 35.88% Total Productive Hours (8 hours/day) 1,703
Urban Forest Services Transit Operations & Maintenance
Paid Benefit Rate Citywide Indirect Costs 324,598 Citywide Indirect Costs 391,973 Retirement 38.00% Direct Costs 229,260 141.59% Direct Costs 1,501,262 26.11% Medicare 1.45%
Unemployment 0.10% Streets & Sidewalk Maintenance Stormwater Group Insurance 13.55% Citywide Indirect Costs 872,926 Citywide Indirect Costs 325,736 Total Paid Benefits Rate 53.10% Direct Costs 2,435,887 35.84% Direct Costs 1,137,402 28.64% *All Salaries are presented at top of range
**Program indirect costs are allocated as part of the citywide rate

Page 536 of 630 ends

UTILITIES LABOR RATES
FY 2026-27
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total Compensation
Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate 5301 - Stormwater
Stormwater Program Manager MME - Management Employee $ 133,900 53.10% $ 205,002 1,703 $ 120.41 28.64% 0.00% $ 154.90 Streets Maintenance Operator SBP CEA - City Employees' Association $ 80,028 53.10% $ 122,524 1,703 $ 71.97 28.64% 0.00% $ 92.58 Wastewater Collection System Operator SBP CEA - City Employees' Association $ 98,358 53.10% $ 150,587 1,703 $ 88.45 28.64% 0.00% $ 113.78 6001 - Utilities Administration & Engineering
Administrative Assistant II CEA - City Employees' Association $ 63,466 53.10% $ 97,167 1,703 $ 57.07 17.05% 0.00% $ 66.81 Assistant Director of Utilities MME - Management Employee $ 206,518 53.10% $ 316,182 1,703 $ 185.72 17.05% 0.00% $ 217.39 Deputy Director of Utilities Engineering and Planning MME - Management Employee $ 179,582 53.10% $ 274,942 1,703 $ 161.49 17.05% 0.00% $ 189.03 Deputy Director of Utilities Water MME - Management Employee $ 179,582 53.10% $ 274,942 1,703 $ 161.49 17.05% 0.00% $ 189.03 Engineer I CEA - City Employees' Association $ 98,618 53.10% $ 150,985 1,703 $ 88.68 17.05% 0.00% $ 103.81 Engineering Technician II CEA - City Employees' Association $ 76,050 53.10% $ 116,433 1,703 $ 68.39 17.05% 0.00% $ 80.05 Financial Analyst MME - Management Employee $ 107,042 53.10% $ 163,883 1,703 $ 96.26 17.05% 0.00% $ 112.68 Lead Utility Billing Assistant CEA - City Employees' Association $ 74,126 53.10% $ 113,488 1,703 $ 66.66 17.05% 0.00% $ 78.03 Safety Manager MME - Management Employee $ 121,576 53.10% $ 186,134 1,703 $ 109.33 17.05% 0.00% $ 127.98 Senior Civil Engineer MME - Management Employee $ 144,846 53.10% $ 221,761 1,703 $ 130.26 17.05% 0.00% $ 152.47 Supervising Administrative Assistant CEA - City Employees' Association $ 74,126 53.10% $ 113,488 1,703 $ 66.66 17.05% 0.00% $ 78.03 Utilities Business Manager MME - Management Employee $ 147,758 53.10% $ 226,219 1,703 $ 132.87 17.05% 0.00% $ 155.54 Utilities Special Projects Manager MME - Management Employee $ 137,982 53.10% $ 211,252 1,703 $ 124.08 17.05% 0.00% $ 145.24 Utilities Special Projects Manager Professional Engineer MME - Management Employee $ 144,846 53.10% $ 221,761 1,703 $ 130.26 17.05% 0.00% $ 152.47 Utility Billing Assistant CEA - City Employees' Association $ 63,466 53.10% $ 97,167 1,703 $ 57.07 17.05% 0.00% $ 66.81 Water Meter and Radio Installation Technician CEA - City Employees' Association $ 66,768 53.10% $ 102,223 1,703 $ 60.04 17.05% 0.00% $ 70.28 6003 - Water Treatment
Water Treatment Plant Chief Maintenance Technician CEA - City Employees' Association $ 115,232 53.10% $ 176,422 1,703 $ 103.63 17.05% 15.30% $ 139.86 Water Treatment Plant Chief Operator CEA - City Employees' Association $ 121,342 53.10% $ 185,776 1,703 $ 109.12 17.05% 15.30% $ 147.28 Water Treatment Plant Maintenance Technician SBP CEA - City Employees' Association $ 112,190 53.10% $ 171,764 1,703 $ 100.89 17.05% 15.30% $ 136.17 Water Treatment Plant Operator SBP CEA - City Employees' Association $ 112,190 53.10% $ 171,764 1,703 $ 100.89 17.05% 15.30% $ 136.17 Water Treatment Plant Supervisor MME - Management Employee $ 147,758 53.10% $ 226,219 1,703 $ 132.87 17.05% 15.30% $ 179.34 6004 - Water Distribution
Underground Utilities Locator CEA - City Employees' Association $ 76,050 53.10% $ 116,433 1,703 $ 68.39 17.05% 15.30% $ 92.30 Water Distribution Chief Operator CEA - City Employees' Association $ 109,434 53.10% $ 167,545 1,703 $ 98.41 17.05% 15.30% $ 132.82 Water Distribution System Operator SBP CEA - City Employees' Association $ 98,358 53.10% $ 150,587 1,703 $ 88.45 17.05% 15.30% $ 119.38 Water Distribution System Supervisor MME - Management Employee $ 133,900 53.10% $ 205,002 1,703 $ 120.41 17.05% 15.30% $ 162.52 6005 - Water Resources
Recycled Water Specialist CEA - City Employees' Association $ 103,896 53.10% $ 159,066 1,703 $ 93.43 17.05% 15.30% $ 126.10 Water Conservation Specialist CEA - City Employees' Association $ 103,896 53.10% $ 159,066 1,703 $ 93.43 17.05% 15.30% $ 126.10 Water Resources Program Manager MME - Management Employee $ 133,900 53.10% $ 205,002 1,703 $ 120.41 17.05% 15.30% $ 162.52 Water Resources Technician CEA - City Employees' Association $ 88,920 53.10% $ 136,138 1,703 $ 79.96 17.05% 15.30% $ 107.92 6101 - Wastewater Administration
Deputy Director of Utilities Wastewater MME - Management Employee $ 179,582 53.10% $ 274,942 1,703 $ 161.49 17.05% 15.30% $ 217.96 Wastewater Associate CEA - City Employees' Association $ 60,242 53.10% $ 92,231 1,703 $ 54.17 17.05% 15.30% $ 73.12 Water Meter and Radio Installation Technician CEA - City Employees' Association $ 66,768 53.10% $ 102,223 1,703 $ 60.04 17.05% 15.30% $ 81.04 6102 - Wastewater Collections
Wastewater Collection System Chief Operator CEA - City Employees' Association $ 109,434 53.10% $ 167,545 1,703 $ 98.41 17.05% 15.30% $ 132.82 Wastewater Collection System Operator SBP CEA - City Employees' Association $ 98,358 53.10% $ 150,587 1,703 $ 88.45 17.05% 15.30% $ 119.38 Wastewater Collection System Supervisor MME - Management Employee $ 133,900 53.10% $ 205,002 1,703 $ 120.41 17.05% 15.30% $ 162.52 Indirect Cost Rate

Page 537 of 630 ends

UTILITIES LABOR RATES
FY 2026-27
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total Compensation
Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate Indirect Cost Rate
6103 - Environmental Compliance
Environmental Compliance Inspector SBP CEA - City Employees' Association $ 108,212 53.10% $ 165,674 1,703 $ 97.31 17.05% 15.30% $ 131.34 6104 - Water Resource Recovery
Water Resource Recovery Facility Chief Maintenance Technician CEA - City Employees' Association $ 115,232 53.10% $ 176,422 1,703 $ 103.63 17.05% 15.30% $ 139.86 Water Resource Recovery Facility Chief Operator CEA - City Employees' Association $ 121,342 53.10% $ 185,776 1,703 $ 109.12 17.05% 15.30% $ 147.28 Water Resource Recovery Facility Maintenance Technician SBP CEA - City Employees' Association $ 112,190 53.10% $ 171,764 1,703 $ 100.89 17.05% 15.30% $ 136.17 Water Resource Recovery Facility Operator SBP CEA - City Employees' Association $ 112,190 53.10% $ 171,764 1,703 $ 100.89 17.05% 15.30% $ 136.17 Water Resource Recovery Facility Supervisor MME - Management Employee $ 147,758 53.10% $ 226,219 1,703 $ 132.87 17.05% 15.30% $ 179.34 6106 - Water Quality Lab
Laboratory Analyst SBP CEA - City Employees' Association $ 108,212 53.10% $ 165,674 1,703 $ 97.31 17.05% 15.30% $ 131.34 Laboratory Manager MME - Management Employee $ 147,758 53.10% $ 226,219 1,703 $ 132.87 17.05% 15.30% $ 179.34 Senior Laboratory Analyst CEA - City Employees' Association $ 115,232 53.10% $ 176,422 1,703 $ 103.63 17.05% 15.30% $ 139.86 6107 - Solid Waste Program
Solid Waste and Recycling Coordinator CEA - City Employees' Association $ 103,896 53.10% $ 159,066 1,703 $ 93.43 29.36% 15.30% $ 139.36 Solid Waste and Recycling Program Manager MME - Management Employee $ 133,900 53.10% $ 205,002 1,703 $ 120.41 29.36% 15.30% $ 179.61 6201 - Whale Rock Reservoir
Whale Rock Reservoir Supervisor MME - Management Employee $ 133,900 53.10% $ 205,002 1,703 $ 120.41 17.05% 15.30% $ 162.52 Water Supply Operator SBP CEA - City Employees' Association $ 98,358 53.10% $ 150,587 1,703 $ 88.45 17.05% 15.30% $ 119.38 Leave Benefits Citywide Indirect Costs Amount Percent
Total Days (2,080 hours) 260 Water $ 1,681,910
Less Vacation Days (14) Sewer 1,854,624
Less Holidays (13) Whale Rock 327,855
Less Sick Days (@ 50% of accrual) (6) Total Indirect Costs $ 3,864,389 17.05% Productive Days 227
Productive Hours 1,816 Program Costs - Direct Costs
Less Breaks (30 minutes daily) (114) Water 8,408,198
Total Productive Hours (8 hours/day) 1,703 Sewer 9,561,341 Whale Rock 1,682,420
Paid Benefit Rate Total Direct Costs $ 19,651,959
Retirement 38.00%
Medicare 1.45% Indirect Costs - Public Utilities Admin & Eng 3,007,466 15.30% Unemployment 0.10% Total Program Costs $ 22,659,425
Group Insurance 13.55%
Total Paid Benefits Rate 53.10% Utility Supported Services Amount Percent Solid Waste Program Direct costs $ 397,402
*All Salaries are presented at top of range Cost Allocation $ 116,685 29.36% **Indirect costs are not allocated to support positions Stormwater Program Amount Percent
Citywide Indirect Costs $ 325,736 28.64%
Program Direct Costs $ 1,137,402

Page 538 of 630 ends

Enterprise Cost of Services Allocation Summary-2024-25 using 2022-23 Actual Amounts Allocation Type
Water
Enterprise
Sewer
Enterprise Parking Enterprise Total Enterprise Allocation Public Safety 171,448 $ 508,953 $ - $ $ 680,401Right-of-Way Maintenance 1,216,544 $ 942,663 $ - $ $ 2,159,207 Total 1,387,992 $ 1,451,616 $ - $ 2,839,608 $ Enterprise Cost of Services Allocation Summary-2025-26 using 2023-24 Actual AmountsAllocation Type Water
Enterprise
Sewer
Enterprise Parking Enterprise Total Enterprise Allocation Public Safety 163,239 $ 561,545 $ - $ $ 724,784Right-of-Way Maintenance 987,683 $ 765,325 $ 16,730 $ $ 1,769,737 Total 1,150,922 $ 1,326,870 $ 16,730 $ 2,494,521 $ Enterprise Cost of Services Allocation Summary-2026-27 using 2024-25 Actual AmountsAllocation Type Water
Enterprise
Sewer
Enterprise Parking Enterprise Total Enterprise Allocation Public Safety 167,761 $ 615,477 $ - $ $ 783,238Right-of-Way Maintenance 566,846 $ 439,231 $ - $ $ 1,006,077 Total 734,607 $ 1,054,708 $ - $ 1,789,315 $

Page 539 of 630 ends

Page 540 of 630 ends

Item 5e
Department: Administration
Cost Center: 1005
For Agenda of: 3/3/2025
Placement: Consent
Estimated Time: N/A
FROM: Greg Hermann, Deputy City Manager
Prepared By: Robert Hill, Sustainability & Natural Resources Official SUBJECT: APPROVE AN EASEMENT WITH PACIFIC GAS AND ELECTRIC COMPANY FOR THE COUNTY OF SAN LUIS OBISPO’S BOB JONES

PATHWAY PROJECT

RECOMMENDATION

1. Adopt a draft Resolution entitled, “A Resolution of the City Council of the City of San Luis Obispo, California, authorizing a Utility Distribution Easement with Pacific Gas and Electric Company that will encumber property owned by the City of San Luis Obispo identified as Assessor’s Parcel Number 076-121-018 commonly known as the Filipponi Ecological Reserve.” (Attachment A).

2. Authorize the Mayor to sign the Easement Deed identified as document LD# 2231-12- 10067.

POLICY CONTEXT
There are two areas of pertinent City policy applicable to evaluating the request from the County of San Luis Obispo to accommodate the Utility Distribution Easement with Pacific Gas and Electric Company (“PG&E”) that is necessary to complete the Bob Jones Pathway Project.

1. Support for the County’s Bob Jones Pathway Project can be found in a suite of City policy documents:
a) The Land Use Element of the General Plan (2014), with Goal # 10 (Environment), “Support statewide and regional efforts to create more sustainable communities, reduce greenhouse gas emissions, and develop transportation systems that support all modes of circulation.” b) The Circulation Element of the General Plan (2014) calls for achieving a transportation mode split objective of 20% of all trips being made by bicycle, which is echoed by the Climate Action Plan for Community Recovery (2020) that also places a strong emphasis on addressing emissions from regional trips.
c) The Active Transportation Plan (2021) addresses the need for regional collaboration and specifically names the subject project with Goal 1.9

Page 541 of 630 ends

Item 5e
Collaborate with Regional Partners. “Cooperate with the County, State, San Luis Obispo Council of Governments, Cuesta College and Cal Poly in the planning and design of regional bicycle and pedestrian facilities (e.g. Bob Jones City-to-Sea Bike Trail, Chorro Valley Trail, Edna-Price Canyon Trail) to expand regional active transportation and recreation opportunities.”

2. The City of San Luis Obispo’s policies and procedures for real property acquisition and disposal are found at Section 475 of the Financial Management Manual, which further incorporates City Charter Article IX, Section 906 and City Council Resolution No. 10052 (2009 Series). Policy guidance pertinent to granting the proposed permanent and temporary construction easements to another public agency can be found in the sub-section (475-11) regarding long-term use of real property permanently intended for specific City-approved purposes by others: “The proposed use must further the Council’s intended goals or policies for the specific property, and shall not conflict or preclude any existing or planned City use” and “The proposed use should be consistent with the goals and objectives of the City’s General Plan for land use.”

DISCUSSION
Utility Distribution Easement
This request is to enter into a Utility Distribution Easement (the “Easement”) with Pacific Gas and Electric Company (“PG&E”) that is necessary for the County of San Luis Obispo to complete the Bob Jones Pathway Project (Attachment B). The Easement encumbers a strip of land along the southern portion of the City’s Filipponi Ecological Reserve property. The Easement is necessary to accommodate an electric power pole relocation.

The key components of the Easement are as follows:

1. Access to the City’s property to construct, reconstruct, replace, maintain, inspect, and remove the public utility facility.

2. The Easement area is a 25-foot strip of land adjacent to the Bob Jones Pathway and proximate to South Higuera Street.

3. Vegetation and tree management within 35 feet contiguous with the Easement. (Note: PG&E has authorities with the California Department of Fish and Wildlife (CDFW) to conduct vegetation and tree management activities where CDFW jurisdiction of Fish and Game Code are applicable.)

4. The Easement is non-exclusive.

5. PG&E may install fencing and gates to facilitate ingress and egress with prior written permission from the City.

The form of the Easement is based on PG&E’s standard template.

Background
The Bob Jones Pathway (sometimes also referred to as the Bob Jones Trail and the Cityto-Sea Trail) was envisioned over 25 years ago as a pedestrian and bicycle facility to join the communities of San Luis Obispo and Avila Beach with a trail along San Luis Obispo

Page 542 of 630 ends

Item 5e
Creek. There are two existing sections of the Bob Jones Pathway, a 2.5-mile segment between Ontario Road and Avila Beach operated by the County of San Luis Obispo and a 1.1-mile segment operated by the City of San Luis Obispo between Prado Road and Los Osos Valley Road.

The next new segment of the Bob Jones Pathway is being undertaken by the County of San Luis Obispo’s Parks and Recreation Department and Public Works Department and is a 4.4-mile segment stretching from the Octagon Barn Center located off of South Higuera Street to the existing Ontario Road staging area. The County has completed and certified an Environmental Impact Report for the project and has been awarded $18.25 million in funding through a State of California Active Transportation Program (ATP) grant facility that is overseen by the California Transportation Commission (CTC). Additional funding has been approved by the San Luis Obispo Council of Governments (SLOCOG) to support the project.

Current Project Status1
At the regularly scheduled March 20, 2025 CTC Meeting, the County requested an amendment to the original project scope by proposing a segmented approach, allowing the project to be delivered under two successive segments. Segment 1, between the Octagon Barn Trailhead and Clover Ridge Lane, would advance to the construction phase in 2026 in accordance with ATP “Timely Use of Funds” requirements, and this segment will be funded primarily by ATP funds. The alignment of Segment 2, between Clover Ridge Lane and the Ontario Road Trailhead will concurrently continue into design and move into the construction phase after its original alignment is modified, utilizing Caltrans right of way to bypass the property where the County was unsuccessful in securing an easement.

The California Transportation Commission favorably reviewed and approved the County’s scope and segmentation request at the Commission’s March 2025 meeting, allowing the County to advance Segment 1 and Segment 2 under separate delivery timelines.

Caltrans approved the Segment 1 Construction Documents on December 15, 2025. At the regularly scheduled January 27, 2026 Board of Supervisor’s meeting, County staff were authorized to advertise Segment 1 for construction bids. Segment 1 is currently scheduled to be bid for construction on March 26, 2026, and bids will be opened on April 23, 2026. Construction of Segment 1 is anticipated to begin in fall of 2026 and conclude by summer of 2028. The County is currently coordinating with their design consultant to execute a contract amendment to complete final design of Segment 2. It is anticipated that Segment 2 will be advertised for construction in spring of 2028.

Previous Council or Advisory Body Action
The City Council approved the purchase of the Filipponi Ecological Reserve property by adoption of Resolution No. 8987 (1999 Series) and the acquisition was completed on April 12, 2000.

1 This section is based on personal communications with County Public Works staff on February 9, 2026, and is meant to be informational only, as this is not a City project.

Page 543 of 630 ends

Item 5e
On December 9, 2020, the Planning Commission reviewed the draft Active Transportation Plan (subsequently adopted by City Council in February 2021), which identified the Bob Jones Pathway Project. The Planning Commission’s action included approval of a General Plan Conformity Report that was included as Attachment 4 to the Planning Commission Agenda Report for that hearing in accordance with California Government Code Section 65402.

On April 2, 2024, the City Council approved Permanent and Temporary Easements for the Bob Jones Pathway.

On February 4, 2025, the City Council approved an Amendment to Permanent and Temporary Easements for the Bob Jones Pathway.

Please note that the Permanent and Temporary Easements granted to the County of San Luis Obispo, as amended, will be used in Phase I of the Bob Jones Pathway Project. The subject Utility Distribution Easement is located contiguously with the Permanent Easement area, as the relocated electrical pole will be located just outside of the pathway itself.

Public Engagement
An extensive public engagement process was conducted leading up to the adoption of the City’s Active Transportation Plan, wherein the Bob Jones Pathway was specifically discussed. The County of San Luis Obispo has also conducted numerous public meetings regarding the project over the course of the past 20 years. Any member of the public may comment on this item either in writing or in-person at the hearing.

CONCURRENCE
The City Attorney’s Office has reviewed and approved the form of the Easement.

ENVIRONMENTAL REVIEW
The County of San Luis Obispo is the lead agency for the environmental determination for its Bob Jones Pathway Project under the California Environmental Quality Act and is also responsible for all applicable regulatory agency permitting and requirements. The recirculated Environmental Impact Report was certified by the County Board of Supervisors on February 24, 2015 (SCH # 2010031121).

FISCAL IMPACT
Budgeted: No Budget Year: FY 2025-26
Funding Identified: No

Page 544 of 630 ends

Item 5e
Fiscal Analysis:

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

Total N/A N/A N/A N/A
No compensation is offered for the Utility Distribution Easement, as is customary for this type of easement. The County of San Luis Obispo is responsible for maintenance of the Bob Jones Pathway Project and PG&E would be responsible for the Utility Distribution Easement, if approved.

ALTERNATIVES
Council may request further clarification from staff, may request changes to the proposed resolution or easement prior to approval, or may decide not to approve the recommendations contained in this Council Agenda Report. A decision not to approve may jeopardize the County of San Luis Obispo’s ability to comply with applicable funding requirements and engineering standards necessary to complete the Bob Jones Pathway Project, which is a long-standing community project of regional significance that is consistent with numerous City goals and policies. Any proposed changes to the form of easement will require negotiation with PG&E.

ATTACHMENTS
A - Draft Resolution authorizing a Utility Distribution Easement with Pacific Gas and Electric Company
B - Utility Distribution Easement with Pacific Gas and Electric Company

Page 545 of 630 ends

Page 546 of 630 ends

R ______
RESOLUTION NO. _____ (2026 SERIES)

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

OBISPO, CALIFORNIA, AUTHORIZING UTILITY DISTRIBUTION

EASEMENT THAT WILL ENCUMBER A PORTION OF PROPERTY

OWNED BY THE CITY OF SAN LUIS OBISPO IDENTIFIED AS
ASSESSOR’S PARCEL NUMBER 076-121-018, COMMONLY KNOWN

AS THE FILIPPONI ECOLOGICAL RESERVE
WHEREAS, the City of San Luis Obispo has adopted policies for protection, management, and public use of open space lands and natural and cultural resources acquired by the City; and
WHEREAS, the City of San Luis Obispo owns and manages open space areas totaling over 4,300 acres, including the approximately 70-acre Filipponi Ecological Reserve; and
WHEREAS, the County of San Luis Obispo has received grant funding to construct and implement its Bob Jones Pathway Project, which necessitates the purchase of both a permanent easement for the pathway and a temporary construction easement from the City of San Luis Obispo that will encumber the City’s Filipponi Ecological Reserve property; and
WHEREAS, on April 2, 2024, the City Council approved the County of San Luis Obispo’s request for a Permanent and Temporary Construction Easement document by Resolution No. 11485 (2024 Series), which was recorded as Document No. 2024026814 with the San Luis Obispo County Clerk-Recorder on September 23, 2024; and WHEREAS, on February 4, 2025, the City Council approved the County of San Luis Obispo’s request for an Amendment to Permanent and Temporary Construction Easement document by Resolution No. 11540 (2025 Series), which was recorded as Document No. 2025005195 with the San Luis Obispo County Clerk-Recorder on February 26, 2025; and
WHEREAS, the County of San Luis and Pacific Gas and Electric Company now request a Utility Distribution Easement in order to relocate an electricity power pole that will conflict with the alignment and planned construction of the Bob Jones Pathway.

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

SECTION 1. Recitals. The recitals set forth above are hereby adopted as the findings of the City in adopting the policies herein.

SECTION 2. Environmental Review. The County of San Luis Obispo is the lead agency for the environmental determination for its Bob Jones Pathway Project under the

Page 547 of 630 ends

Resolution No. _____ (2026 Series) Page 2
R ______
California Environmental Quality Act and is also responsible for all applicable regulatory agency permitting and requirements. The re-circulated Environmental Impact Report was certified by the County Board of Supervisors on February 24, 2015 (SCH # 2010031121).

SECTION 3. Bob Jones Pathway Project. The City Council hereby authorizes the Utility Distribution Easement titled “Easement Deed” and referenced as Document LD# 2231-12-10067, based on the following findings:
a) The Utility Distribution Easement is in necessary for the County of San Luis Obispo to construct the Bob Jones Pathway Project, which is consistent with various City of San Luis Obispo policy documents including the Land Use and Circulation Elements of the General Plan (2014), as well as the adopted Climate Action Plan for Community Recovery (2020) and the Active Transportation Plan (2021).
b) The grant of the Utility Distribution Easement is consistent with the City of San Luis Obispo’s policies and procedures for real property acquisition and disposal found at Section 475 of the Financial Management Manual, which further incorporates City Charter Article IX, Section 906 and City Council Resolution No. 10052 (2009 Series). Specifically, granting the Utility Distribution Easement in furtherance of the County of San Luis Obispo’s Bob Jones Pathway Project consistent with the sub-section (475-11) regarding long-term use of real property permanently intended for specific City-approved purposes by others: “The proposed use must further the Council’s intended goals or policies for the specific property, and shall not conflict or preclude any existing or planned City use” and “The proposed use should be consistent with the goals and objectives of the City’s General Plan for land use.”
c) The grant of the Utility Distribution Easement is consistent with the conservation purposes of the property, as well as the grant funding that was provided by the California Department of Transportation’s “Environmental Enhancement and Mitigation Program” (EEMP) that was awarded at the time of acquisition (1999/2000) and the “Agreement Declaring Restrictive Covenants” that was recorded on title to the property to ensure that the property is only used in a manner consistent with the purposes of the grant, because the small frontage area of the Utility Distribution Easement will not significantly impair or interfere with the conservation purposes of the property and the EEMP grant.

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

AYES:

NOES:

ABSENT:

The foregoing resolution was adopted this _____ day of _______________ 2026.

Page 548 of 630 ends

Resolution No. _____ (2026 Series) Page 3
R ______
___________________________
Mayor Erica A. Stewart
ATTEST:
______________________
Teresa Purrington
City Clerk
APPROVED AS TO FORM:
______________________
J. Christine Dietrick
City Attorney
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of San Luis Obispo, California, on ______________________. ___________________________
Teresa Purrington
City Clerk

Page 549 of 630 ends

Page 550 of 630 ends

Utility Distribution Easement (02/2020) Modified 10/13/2025 RECORDING REQUESTED BY AND RETURN TO:

PACIFIC GAS AND ELECTRIC COMPANY
300 Lakeside Drive, Suite 210
Oakland, CA 94612
Attn: Land Rights Library
Location: City/Uninc
Recording Fee $
Document Transfer Tax $
[ ] This is a conveyance where the consideration and
Value is less than $100.00 (R&T 11911).
[ ] Computed on Full Value of Property Conveyed, or
[ ] Computed on Full Value Less Liens
& Encumbrances Remaining at Time of Sale
[ ] Exempt from the fee per GC 27388.1 (a) (2); This
document is subject to Documentary Transfer Tax
(SPACE ABOVE FOR RECORDER'S USE ONLY)
Signature of declarant or agent determining tax
LD# 2231-12-10067 EASEMENT DEED
CITY OF SAN LUIS OBISPO, a California Charter Municipal corporation, hereinafter called Grantor, hereby grants to PACIFIC GAS AND ELECTRIC COMPANY, a California corporation, hereinafter called Grantee, the right from time to time to excavate for, construct, reconstruct, replace (of initial or any other size), remove, maintain, inspect, and use facilities and associated equipment for public utility purposes, including, but not limited to electric, gas, and communication facilities, together with a right of way therefor, on, over, and under the easement area as hereinafter set forth, and also ingress thereto and egress therefrom, over and across the lands of Grantor situated in the unincorporated area of the County of San Luis Obispo, State of California, described as follows:
(APN 076-121-018)
The parcel of land described and designated PARCEL 2 in the deed from Herbert W. Filipponi as Trustee, and others to Grantor dated March 7, 2000 and recorded as Document No. 2000-019356, San Luis Obispo County Records.

The easement area is described as follows:

A strip of land of the uniform width of 25 feet lying contiguous to and easterly of the easterly boundary line of the Frontage Road known as South Higuera Street and extending from the southerly boundary line of said lands northerly approximately 577 feet (measured along said easterly boundary line) to the northerly boundary line of said lands. Said strip of land is shown upon the print of Grantee’s Drawing No. 35607414 attached hereto and made a part hereof.

Page 551 of 630 ends

Utility Distribution Easement (02/2020) Modified 10/13/2025 Grantor further grants to Grantee the right, from time to time, to trim or to cut down, without Grantee paying compensation, any and all trees and brush now or hereafter that interfere with Grantee’s facilities within said easement area, and shall have the further right, from time to time, to trim and cut down trees and brush 35 feet contiguous to and easterly of the easterly boundary line of the said easement area which in the opinion of Grantee interfere with or pose a hazard to the facilities installed hereunder, or as Grantee deems necessary to comply with applicable state or federal regulations. Grantee shall promptly remove or cause to be discarded any trimmings, downed trees or brush that it creates within the easement area.

Grantor also grants to Grantee the right to use such portion of said lands contiguous to said easement area for staging or access purposes as may be reasonably necessary in connection with the excavation, construction, reconstruction, replacement, removal, maintenance and inspection of said facilities within the easement area.

Grantor hereby covenants and agrees not to place or construct, nor allow a third party to place or construct, any building or other structure, or store flammable substances, or drill or operate any well, or construct any reservoir or other obstruction within said easement area, or diminish or substantially add to the ground level within said easement area, or construct any fences that will interfere with the maintenance and operation of said facilities. The grant of this easement is expressly intended to be nonexclusive, and Grantor shall have the right to use the Easement Area provided that such use does not unreasonably interfere with Grantee’s use as set forth herein and subject to other easements, restrictions, or rights-of-way of record.

In the event Grantee shall make any excavation on said lands pursuant to this grant, Grantee shall restore said lands as nearly as practicable to their condition prior to such excavation including, without limiting the generality of the foregoing, pavement, sidewalks, lawns and shrubs. Grantee shall repair any other damage it causes to the easement area.

Grantee agrees to indemnify and hold harmless Grantor from any and all loss, damages or liability connected with Grantee’s occupation of said lands or resulting from the injury to or death of any person, or damage to or loss or destruction of any property arising out of Grantee’s negligent acts or omissions or willful misconduct; provided, however, that this indemnity shall not extend to that portion of such loss or damage that shall have been caused by Grantor's comparative negligence or willful misconduct.

Grantee shall have the right to install, maintain, and use gates in all fences which now cross or shall hereafter cross said easement area provided that Grantee first obtain the written approval of Grantor, such approval shall not be unreasonably delayed or withheld. Grantor may only deny such a request if Grantor determines that such improvements unreasonably interfere with the public’s use of said lands or pose a health and safety risk.

The legal description herein, or the map attached hereto, defining the location of this utility distribution easement, was prepared by Grantee pursuant to Section 8730(c) of the Business and Professions Code.

This document may be executed in multiple counterparts, each of which shall be deemed an original, but all of which, together, shall constitute one and the same instrument.

Page 552 of 630 ends

Utility Distribution Easement (02/2020) Modified 10/13/2025 The provisions hereof shall inure to the benefit of and bind the successors and assigns of the respective parties hereto, and all covenants shall apply to and run with the land.

Dated: , .

CITY OF SAN LUIS OBISPO,
a California Charter Municipal corporation
By:

Print Name:

Title:

I hereby certify that a resolution was adopted on the day of , 20 , by the authorizing the foregoing grant of easement.

By Title

Page 553 of 630 ends

Utility Distribution Easement (02/2020) Modified 10/13/2025 State of California
County of )
On , before me, Notary Public, Insert name
personally appeared
,
who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.

I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.

WITNESS my hand and official seal.
(Seal)
Signature of Notary Public

CAPACITY CLAIMED BY SIGNER
[ ] Individual(s) signing for oneself/themselves
[ ] Corporate Officer(s) of the above named corporation(s) [ ] Trustee(s) of the above named Trust(s)
[ ] Partner(s) of the above named Partnership(s)
[ ] Attorney(s)-in-Fact of the above named Principal(s) [ ] Other
A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document.

Page 554 of 630 ends

Page 555 of 630 ends

Utility Distribution Easement (02/2020)
Attach to LD: 2231-12-10067
Area, Region or Location: 4
Land Service Office: San Luis Obispo
Line of Business: Electric Distribution (43)
Business Doc Type: Easements
MTRSQ: 22.31.12.16.13, 22.31.12.16.24,
FERC License Number:

PG&E Drawing Number: 35607414
Plat No.: NN3225
LD of Affected Documents:

LD of Cross Referenced Documents:

Type of interest: Electric Pole Line Easements (3), Utility Easement (86) SBE Parcel:
% Being Quitclaimed:

Order or PM: 35607414
JCN:

County: San Luis Obispo
Utility Notice Number:
851 Approval Application No: ;Decision:

Prepared By: M22F
Checked By: l3b0
Approved By:

Revised by:

Page 556 of 630 ends

Item 5f
Department: Administration
Cost Center: 1001
For Agenda of: 3/3/2026
Placement: Consent
Estimated Time: N/A
FROM: Greg Hermann, Deputy City Manager
Prepared By: Natalie Harnett, Policy and Project Manager SUBJECT: LEASE AMENDMENT WITH SBA 2012 TC ASSETS, LLC FOR

TELECOMMUNICATIONS FACILITY LEASE AT LAGUNA LAKE GOLF
COURSE

RECOMMENDATION

1. Approve a Draft Resolution (Attachment A) authorizing the First Amendment to the Lease Agreement between the City of San Luis Obispo and SBA 2012 TC Assets, LLC, a Delaware limited liability company, to extend the lease for telecommunications facilities at Laguna Lake Golf Course for an additional 20-year term.

2. Authorize the Finance Director to implement any necessary budget adjustments to reflect the amended lease terms and appropriate a $45,000 one-time payment from the lessee to the Laguna Lake Golf Course Maintenance Project (account 2000030).

POLICY CONTEXT
The City’s Financial Management Manual (Section 475-C) allows for long-term leases of City property on a case-by-case basis and provides guidance for leases that support significant City goals, plans, or policies and offer measurable community benefits. The policy emphasizes that the overarching principle is to pursue an approach that best achieves the City’s objectives given the circumstances. The original lease for this property was executed in accordance with all City policies and procedures. The recommendation follows Council direction from a Closed Session discussion regarding price and terms for the associated property and lease and is in alignment with the applicable guidance from the City’s Financial Management Manual.

In addition, Council approval of the lease is required by Resolution No. 10052 (2009), which states that “no sale or lease of real property nor any sale of personal property of a value in excess of one thousand dollars ($1,000.00) nor any lease of personal property for a period exceeding three (3) years shall be authorized by the Council except by resolution passed by affirmative vote of three-fifths (3/5) of all members of the Council.”

Page 557 of 630 ends

Item 5f

DISCUSSION
Background
The City of San Luis Obispo currently holds five cellular communication site leases executed between 2003 and 2017. These leases provide locations for wireless service infrastructure, including antennas, towers, and related transmitting equipment. A ground lease is the legal agreement that authorizes a wireless provider or tower company to use City-owned land for these purposes in exchange for rent.

In June 2004, the City Council approved a Memorandum of Understanding with Sprint PCS, Assets, LLC to lease a portion of Laguna Lake Golf Course for a telecommunications facility, pending planning approvals for their project. Project plans were subsequently approved and the City Council approved a lease agreement on February 1, 2005. The initial term was five years, with options to extend for three additional five-year terms, consistent with standard telecommunications leases that require long-term certainty for uninterrupted service. The original lease agreement is included as Attachment B.

Sprint PCS was later acquired by TowerCo Acquisition LLC, which became a subsidiary of SBA 2012 TC Assets, LLC (“SBA”) in 2012. SBA has operated the tower since that time. The site currently hosts two cellular carriers, New Cingular Wireless (AT&T) and TMobile, which use the tower infrastructure to provide wireless service to the surrounding areas of the City.

The tenant, now SBA, has exercised all three of the initial five-year renewal options, and the current lease expired in April 2025. SBA has expressed interest in further extending the lease and has remained proactive and responsive, including providing rent payment for 2025. No formal notice of lease termination has been issued, as the City was actively working through the logistics of the lease extension. The City Council met in closed session on November 18, 2025, to discuss the lease and provide direction for a potential lease extension. SBA has remained in good standing with the City and has cooperated in good faith.

Although the original lease term expired in April 2025, the parties agreed to proceed by amendment rather than a new agreement because the majority of the existing terms remain acceptable and continue to govern the relationship. Staff therefore recommend approval of Attachment C, which amends the existing lease to add four successive fiveyear renewal options along with the following key changes:

Section 3. Term: The amendment adds four (4) additional successive five-year Renewal Terms beyond the current term. Each Renewal Term will automatically extend unless the Lessee provides at least sixty (60) days’ written notice of its intent not to renew. The first additional Renewal Term will commence on April 20, 2025, following the expiration of the current term on April 19, 2025.

Page 558 of 630 ends

Item 5f
Public Purpose Termination Provision: Under the original agreement, SBA held a unilateral right to terminate the lease for convenience with 60 days’ notice, while the City had no comparable option. This amendment adds a new termination right, providing the City greater flexibility should the Premises be required for public purposes. During any Renewal Term, the City may terminate the lease with two (2) years’ prior written notice. The parties will negotiate in good faith to identify a potential relocation site on City property; however, if a mutually acceptable relocation site cannot be reached, or if the Lessee is unwilling or unable to relocate, the lease will automatically terminate at the end of the two-year notice period. This provision establishes a clear off-ramp for the City and enhances long-term control of the property.

Section 4. Rent: Effective retroactively to April 20, 2025, annual rent will increase from $48,346 to $58,000, escalated annually by Consumer Price Index (CPI) or 3 percent (3%), whichever is greater.

Section 23. Assignment and Subletting: Section 23(E)(1) is deleted and replaced to provide the City with fifty percent (50%) revenue sharing from any new narrowband or broadband sublessees operating on the Premises. The provision excludes existing sublessees (New Cingular Wireless PCS and T-Mobile West) and any new carrier that enters a separate ground lease directly with the City.

One-Time Payment: Upon full execution of the First Amendment, the Lessee will pay the City a one-time payment of $45,000.

Standard Provisions: The amendment includes standard legal provisions affirming that the remainder of the lease remains in effect, California law governs, the City has authority to enter into the agreement, and the Lessee may update and record accurate property descriptions at its expense.

Previous Council or Advisory Body Action
On November 18, 2025, the City Council met in closed session pursuant to Government Code section 54956.8 to provide direction to its real property negotiators regarding the lease of telecommunications facilities at Laguna Lake Golf Course. The proposed Lease Amendment is the result of those negotiations and is now presented for Council consideration in open session.

Public Engagement
Notice of this agenda item was provided through the meeting's posted agenda. The public may submit comments in writing before the meeting or share their input during the public meeting.

CONCURRENCE
The Parks and Recreation department, IT and Finance were consulted at the onset of lease negotiations and concur with the recommendation.

Page 559 of 630 ends

Item 5f

ENVIRONMENTAL REVIEW
This action is not considered a “project” under the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Section 15060(c)(3) because it involves an administrative activity that will not result in a direct or reasonably foreseeable indirect physical change in the environment.

Additionally, the proposed lease amendment is categorically exempt from CEQA under CEQA Guidelines Section 15301 (Class 1 - Existing Facilities), which applies to the operation, permitting, and leasing of existing public or private facilities involving negligible or no expansion of existing use. The amendment would extend the term of an existing telecommunications lease at an established facility at Laguna Lake Golf Course and does not authorize any new construction or expansion of the existing use.

FISCAL IMPACT
Budgeted: Yes Budget Year: 2025-26
Funding Identified: Yes
Fiscal Analysis:

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

Total N/A N/A N/A N/A
There is no direct fiscal impact associated with this request beyond staff time required for negotiation. Cell tower leases provide a source of passive revenue for the City. The increased rent will be backdated to April 2025 and reflects an approximate 20 percent year over year increase, resulting in an estimated additional $10,000 in annual revenue from what was originally budgeted. In addition, the City will receive a one-time payment of $45,000. Staff recommend allocating the $45,000 one-time payment to the Laguna Lake Golf Course Maintenance Project Account (2000030) to support maintenance costs and upcoming projects at the Laguna Lake Golf Course, where the lease is located.

ALTERNATIVES
Modify terms of the lease. Council could choose to change the proposed terms, in which case staff would return to SBA to determine if the revised terms are acceptable.

Page 560 of 630 ends

Item 5f
Do not amend the lease. Under this alternative, the City could allow the lease to expire without renewal, which would mean terminating the existing agreement. The telecommunications infrastructure is already in place, and discontinuing the lease could disrupt services to the community. While the City could issue an RFP for a new tower operator, the process is uncertain, would require significant staff resources, and may not result in terms more favorable than those currently proposed. SBA has been a reliable tenant throughout the lease term.

ATTACHMENTS
A – Resolution Approving First Amendment to Lease Agreement B – 2005 Sprint PCS Lease Agreement
C – First Amendment to Lease Agreement (Exhibit A to Resolution)

Page 561 of 630 ends

Page 562 of 630 ends

R ______
RESOLUTION NO. _____ (2026 SERIES)

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

OBISPO, CALIFORNIA, APPROVING THE FIRST AMENDMENT WITH
SBA 2012 TC ASSETS, LLC FOR TELECOMMUNICATIONS FACILITIES

AT LAGUNA LAKE GOLF COURSE
WHEREAS, the City entered into a lease agreement with Sprint PCS Assets, LLC on February 1, 2005, for an initial five-year term with options to extend for three additional five-year terms; and; and
WHEREAS, Sprint PCS was later acquired by TowerCo Acquisition LLC, which became a subsidiary of SBA 2012 TC Assets, LLC (“SBA”) in 2012, and SBA has operated the telecommunications facility since that time; and WHEREAS, SBA has exercised all three initial five-year renewal options, and the current lease term expired in April 2025; and
WHEREAS, in late 2020, SBA first expressed interest in further extending the lease, and while the lease has technically expired, SBA has remained proactive and responsive, including providing rent payment for 2025; and WHEREAS, the City Council met in closed session on November 18, 2025, to discuss options for the Laguna Lake Golf Course telecommunications site and determine negotiating parameters for the lease extension, and staff subsequently negotiated a lease amendment within the parameters established by Council; and WHEREAS, the Financial Management Manual (Section 475-C) authorizes longterm leases of City property on a case-by-case basis when they support City goals, plans, or policies and provide measurable community benefits, and ; and NOW, THEREFORE, BE IT RESOLVED by the Council of the City of San Luis Obispo as follows:

SECTION 1. The City Council has determined, based on the circumstances at the time, that approval of Lease Amendment is in the best interest of the City and ensures continued reliable telecommunications service to the community.

SECTION 2. The City Council hereby approves the First Amendment to the Lease Agreement with SBA 2012 TC Assets, LLC, substantially in the form attached hereto as Exhibit A, and authorizes the City Manager or designee to execute the amendment and any related documents necessary to effectuate the lease extension.

SECTION 3. The City Manager or designee is authorized to take all actions necessary to implement this Resolution, including recording the lease amendment and updating financial records to reflect rent and revenue-sharing provisions.

Page 563 of 630 ends

Resolution No. _____ (2026 Series) Page 2
R ______
SECTION 4. This Resolution shall take effect immediately upon adoption.

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

AYES:

NOES:

ABSENT:

The foregoing resolution was adopted this _____ day of _______________ 202X. ___________________________
Mayor Erica A. Stewart
ATTEST:
______________________
Teresa Purrington
City Clerk
APPROVED AS TO FORM:
______________________
J. Christine Dietrick
City Attorney
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of San Luis Obispo, California, on ______________________. ___________________________
Teresa Purrington
City Clerk

Page 564 of 630 ends

Page 565 of 630 ends

Page 566 of 630 ends

Page 567 of 630 ends

Page 568 of 630 ends

Page 569 of 630 ends

Page 570 of 630 ends

Page 571 of 630 ends

Page 572 of 630 ends

Page 573 of 630 ends

Page 574 of 630 ends

Page 575 of 630 ends

Page 576 of 630 ends

Page 577 of 630 ends

Page 578 of 630 ends

Page 579 of 630 ends

Page 580 of 630 ends

Page 581 of 630 ends

Page 582 of 630 ends

Page 583 of 630 ends

Page 584 of 630 ends

Page 585 of 630 ends

Page 586 of 630 ends

Page 587 of 630 ends

Page 588 of 630 ends

Page 589 of 630 ends

Page 590 of 630 ends

00746132 - v2 1
CA45998-A/Laguna Lakes
Prepared by: Tiffany Gonsalves
After recording return to: Rita Drinkwater
SBA Network Services, LLC
8051 Congress Avenue
Boca Raton, FL 33487
Ph: 800-487-7483 ext. 7872
Parcel ID: 053-111-058

FIRST AMENDMENT TO TELECOMMUNICATIONS FACILITY LEASE AT

LAGUNA LAKE GOLF COURSE

THIS FIRST AMENDMENT TO TELECOMMUNICATIONS FACILITY LEASE AT LAGUNA LAKE GOLF COURSE (“First Amendment”) is executed this ______ day of _____________, 202___, and is effective April 20, 2025 (“Effective Date”) by and between CITY OF SAN LUIS OBISPO, a California municipal corporation, having an address at 990 Palm Street, San Luis Obispo, CA 93401 (“Lessor”) and SBA 2012 TC ASSETS, LLC, a Delaware limited liability company, having a principal office located at 8051 Congress Avenue, Boca Raton, FL 33487 (“Lessee”).

WHEREAS, Lessor and Sprint PCS Assets, LLC, a Delaware limited liability company, entered into that certain Telecommunications Facility Lease At Laguna Lake Golf Course dated February 1, 2005, as evidenced by that certain Memorandum of Agreement dated August 17, 2009, and recorded August 25, 2009, as Doc. No. 2009047880 (hereinafter referred to as “Lease”) and assigned to Lessee, f/k/a TowerCo Assets LLC, a Delaware limited liability company, successor by merger to Tower Entity 4 LLC, a Delaware limited liability company, pursuant to that certain Assignment and Assumption of Lease dated September 23, 2008, and recorded January 27, 2009, as Doc. No.2009003794; said recordings of the Clerk/Recorder of San Luis Obispo County, California, for Lessee’s use of a portion of the real property (“Premises”), located at 11175 Los Osos Valley Road, San Luis Obispo, CA 93405 (hereinafter referred to as “Land”), being more particularly described in the attached Exhibit “A”; and WHEREAS, Lessor and Lessee desire and intend to amend and supplement the Lease as provided herein.

Page 591 of 630 ends

00746132 - v2 2
CA45998-A/Laguna Lakes
NOW, THEREFORE, for good and valuable consideration, the receipt and sufficiency of which is hereby, acknowledged, the parties hereto covenant, agree, and bind themselves to the following modifications to the Lease:

1. Section 3. Term, of the Lease is hereby amended to include the following:

In addition to the Renewal Terms as referenced in the Lease, the Lease is hereby amended to include four (4) additional successive Renewal Terms of five (5) years, each of which shall be deemed automatically extended unless Lessee notifies Lessor of its intention not to renew the Lease at least sixty (60) days prior to the commencement of the succeeding Renewal Term. The first additional Renewal Term shall commence on April 20, 2025, upon the expiration of the Renewal Term expiring on April 19, 2025.

In the event Lessor determines in its reasonable discretion that the Premises are required for public purposes, during each Renewal Term Lessor may terminate this Lease upon providing two (2) years’ prior written notice. Following such notice, the parties shall negotiate in good faith to identify a potential relocation site within the Land. Should the parties fail to reach an agreement on a mutually acceptable site, or if Lessee is unable or unwilling to relocate, this Lease shall terminate automatically upon the expiration of the two-year notice period.

2. Section 4. Rent, of the Lease is hereby amended to include the following:

A. Retroactively to April 20, 2025, Lessor's Annual Rent shall be increased to the total amount of Fifty-Eight Thousand and No/100 Dollars ($58,000.00).

3. Section 20. Notice, of the Lease is hereby amended as follows:

LESSOR: City of San Luis Obispo
990 Palm Street
San Luis Obispo, CA 93401
LESSEE: SBA 2012 TC Assets, LLC
Attn: Site Administration
8051 Congress Avenue
Boca Raton, FL 33487-1307
Re: CA45998-A/Laguna Lakes

4. Section 23. Assignment and Subletting, subsection E1, of the Lease is hereby deleted in its entirety and replaced with the following:

Lessee shall pay to Lessor revenue share equal to fifty percent (50%) of all revenue derived from new narrowband or broadband sublessees using the Premises ("Revenue Share"). Notwithstanding the foregoing, Revenue Share shall not apply to (i) existing sublessees New Cingular Wireless PCS and T-Mobile West, or (ii) any new sublessee that enters a separate ground lease directly with the Lessor for its equipment. All

Page 592 of 630 ends

00746132 - v2 3
CA45998-A/Laguna Lakes
Revenue Share contained herein shall be payable one month in arrears upon Lessee’s receipt of rental payment from the applicable sublessee. Provided further, that in the event any said new sublessee enters into a separate ground lease for equipment storage with Lessor, Revenue Share for such sublessee shall not apply.

5. Upon full execution of this First Amendment, Lessee shall pay to Lessor a one-time payment of Forty-Five Thousand and No/100 Dollars ($45,000.00).

6. Capitalized terms not defined in this First Amendment will have the meaning ascribed to such terms in the Lease.

7. This First Amendment will be governed by and construed and enforced in accordance with the laws of the state in which the Land is located without regard to principles of conflicts of law.

8. Except as specifically set forth in this First Amendment, the Lease is otherwise unmodified and remains in full force and effect and is hereby ratified and reaffirmed. In the event of any inconsistencies between the Lease and this First Amendment, the terms of this First Amendment shall take precedence.

9. Lessor acknowledges that the exhibits attached to the Lease may be incomplete or contain inaccuracies and, accordingly, Lessee may replace and substitute such exhibits at its cost and with written consent of Lessor, with an accurate survey and/or legal descriptions of the Premises and re-record this First Amendment with copy provided to Lessor. Following such re-recording, the descriptions contained therein shall serve as the descriptions for the same for all purposes under the Lease.

10. Lessor represents and warrants to Lessee that Lessor is the sole owner in fee simple title to the Land and Lessor’s interest under the Lease and that consent or approval of no other person is necessary for Lessor to enter into this First Amendment.

11. This First Amendment may be executed in one or more counterparts and by the different parties hereto in separate counterparts, each of which when executed shall be, deemed to be an original but all of which taken together shall constitute one, and the same First Amendment.

12. Lessee shall have the right to record this First Amendment. [The remainder of this page is intentionally left blank. Signatures to follow.]

Page 593 of 630 ends

00746132 - v2 4
CA45998-A/Laguna Lakes
IN WITNESS WHEREOF, the parties have executed this First Amendment as of the day and year first above written.

LESSOR:

City of San Luis Obispo, a California
municipal corporation
By: ___________________________________
Print Name: _________________________
Title: __________________________________
A Notary Public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy or validity of that document.

STATE OF CALIFORNIA )

COUNTY OF )
On _________________________, 202___, before me, ____________________________ personally appeared __________________, who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.

I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.

WITNESS my hand and official seal.
____________________________________
Notary Public________________________
My Commission Expires _______________
(NOTARY SEAL)

Page 594 of 630 ends

00746132 - v2 5
CA45998-A/Laguna Lakes
WITNESSES: LESSEE:

SBA 2012 TC Assets, LLC, a Delaware
limited liability company
_______________________________________ By: ________________________________ Joshua Koenig, Executive Vice
Print Name: __________________________ President and General Counsel _______________________________________
Print Name: __________________________

STATE OF FLORIDA

COUNTY OF PALM BEACH
The foregoing instrument was acknowledged before me by means of [X] physical presence or [ ] online notarization, this _____ day of _______________________, 202___, by Joshua Koenig, Executive Vice President and General Counsel of SBA 2012 TC Assets, LLC, a Delaware limited liability company, on behalf of said company, who is personally known to me and did not take an oath.
___________________________________
Notary Public ________________________
My Commission Expires _______________
(NOTARY SEAL)

Page 595 of 630 ends

00746132 - v2 6
CA45998-A/Laguna Lakes
EXHIBIT “A”
Legal description to be incorporated upon receipt of final survey.

Page 596 of 630 ends

City of San Luis Obispo, Council Memorandum
City of San Luis Obispo
Council Agenda Correspondence
DATE: March 3, 2026
TO: Mayor and Council
FROM: Emily Jackson, Finance Director
Prepared By: Riley Kuhn, Principal Budget Analyst
VIA: Whitney McDonald, City Manager
SUBJECT: ITEM #6B - FY 2026-27 BUDGET SUPPLEMENT PREVIEW AND

DISCUSSION OF OPERATIONAL INITIATIVES
Staff received the following questions regarding the FY 2026-27 Budget Supplement Preview and Discussion of Operational Initiatives. The questions are below with staff’s response shown in italics:
1) On page 567 of the packet, it talks about staff’s recommendation to make permanent the once-temporary $1 million “shift” of funding from CIP to operating. Are we to assume that this is LRM revenue we would be shifting from CIP to operating?
The $1 million shift (reallocation) of funding from the Capital to Operating budget included in the 2025-27 Financial Plan was made with Local Revenue Measure (LRM) dollars. This reallocation was recommended as a one-time measure to balance the budget in the 2025-27 Financial Plan. Staff is recommending that this reduction in capital expenditures be made ongoing due to the minimal observed impact to the Capital Improvement Program and a desire to mitigate the impact of operating budget reductions to the community and staff to the greatest extent possible. However, staff have not identified a funding source for this change as specific to the Local Revenue Measure because it is not the only source of funds for Capital Expenditures.
2) Are you looking for direction from us in this item about discontinuing the FHCPs that are currently still in existence from 2023 and 2025? It doesn’t seem like it, but just want to make sure.

Staff is not seeking Council direction on termination of the 2023 and 2025 Fiscal Health Contingency Plans (FHCP). That section of the report is included for Council’s awareness and transparency for the community.

Page 597 of 630 ends

ITEM #6b – FY 2026-27 Budget Supplement Preview & Discussion of Operational Initiatives Page 2 3) On page 598 of the packet, it shows a revised forecast table and says that we forecast that the new fire station is going to cost $2 million more annually at some point in the future with the first expenditures occurring sometime in 2027-28. Where does that $2 million of expenditures show up in the table? Staffing? Capital?
The City has full responsibility to fund ongoing operations of the new fifth fire station, currently estimated to cost $2M a year. The budget for Fire Station 5 operations is forecasted in the operating budget and is largely made up of staffing expenditures, but also includes other costs including but not limited to equipment, training, utilities and other costs associated with running a fire station. 4) Will the disposition of the unallocated fund balance be decided during this meeting?
Staff is not recommending use of the $369,804 of unallocated FY 2024-25 unassigned fund balance as a part of this item. That funding will remain unallocated until the Council allocates that funding for a specific purpose. 5) Would there be a conflict of interest if Council made a grant to the San Luis Obispo College of Law’s start up Center for Dispute Resolution project and they later submitted a bid in response to our RFP?
City Attorney staff has evaluated this question from the last Council meeting and has not identified any potential conflict of interest related to either the City’s award of a grant or any involvement of Center for Dispute Resolution (CDR) staff in the development of an RFP for community mediation services, that would preclude such action.
6) Why is provision of meditation services not identified as a potential new program in the staff report?
The provision of mediation services is not identified in the staff report, as the report was finalized prior to Council’s discussion about mediation services as part of the FY 2025-26 Second Quarter Budget Report on February 17, 2026. As discussed on February 17, 2026, the Police Department currently budgets $15,000 per year for mediation services which can be used for ongoing services when a new provider is selected.

Staff is continuing to work with Cal Poly and Cuesta on a joint RFP for ongoing mediation services and have identified a draft scope of services that includes additional proactive elements. This will likely result in additional costs for the City and for partner agencies, which are currently being evaluated as well as the funding formula for each agency. Any recommended increase, beyond the City’s current $15,000 funding, will be proposed as a part of the Supplemental Budget on June 2, 2026.

Page 598 of 630 ends

ITEM #6b – FY 2026-27 Budget Supplement Preview & Discussion of Operational Initiatives Page 3 The Council also received additional correspondence from CDR with the requested information on one-time funding to establish the center and respond to future RFPs for ongoing services. Should Council wish to provide this support, $10,000 is available from the current fiscal year budget for mediation services ($5,000 is being used to provide interim services) which could also be combined with funding from the remaining FY 2024-25 unassigned fund balance, if desired. 7) Besides the draft budget reductions identified in the staff report, are there any other “pots” of allocated but unutilized funds? Are there allocated but not utilized CDBG funds?
There is not any allocated but unutilized funds in the City’s General Fund. Static funding sources include the General Fund’s operating reserve, the balance within the Insurance Fund held to reserve against future claims, and the Infrastructure Investment Fund balance. These funds are all intentionally held for various reasons, including to hedge against unexpected revenue declines, unanticipated expenditures, or to plan for known major expenditures like the Prado Interchange project.

The City’s CDBG funding is entirely allocated through the 2026-2027 program year. This funding is allocated to specific projects meeting the eligible uses set by the U.S. Department of Housing and Urban Development (HUD), including Administration and Capacity Building, Public Services, and Housing and Public Facilities, per the funding priorities set by City Council. The City’s funding allocations are then incorporated into the County’s final Action Plan sent to HUD, per the terms of the subrecipient agreement between the City and County. Staff has not received any information from the City’s CDBG applicants indicating that they will not utilize the funding allocated towards their projects. Since the County is the actual recipient of CDBG funding from HUD and executes funding agreements directly with the approved applicants for the City’s funding allocation, it is not possible for the City to re-allocate this funding after Action Plan approval and submission, which has already occurred for the 2026-27 program year. 8) If Council decides to terminate contingency plans which were activated in 2023 and 2025, would the City need to reactivate such plans in the near future?
Staff is not seeking Council direction regarding termination of the Fiscal Health Contingency Plans (FHCP) that were activated in 2023 and 2025. Discussion of the FHCPs is included in the report to provide an update and inform the Council of the City Manager’s intent to terminate both, pending direction from the Council to incorporate draft budget reductions into the FY 2026-27 Supplemental Budget for adoption during the Budget Hearing on June 2, 2026. The City Manager’s determination to terminate the 2025 FHCP is based upon the improved long-term forecast discussed in the Council Agenda Report, as well as implementation of recommended expenditure reductions also included in the report. The City Manager may reactivate the FHCP if conditions change.

Page 599 of 630 ends

San Luis Obispo City CouncilMarch 3, 2026

San Luis Obispo City Council
March 3, 2026