San Luis Obispo City Council
March 3, 2026

City Council
AGENDA

Tuesday, March 3, 2026, 5:30 p.m.

Council Chambers, 990 Palm Street, San Luis Obispo
ITEM 6A - LOCAL ROADS FIRST PROPOSED BALLOT MEASURE – CONSIDER RESOLUTION OF SUPPORT HAS BEEN CONTINUED TO MARCH 17, 2026
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INSTRUCTIONS FOR PUBLIC COMMENT:

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

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

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

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

Public Comment during the meeting:

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

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

Pages

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

2. PLEDGE OF ALLEGIANCE
Vice Mayor Emily Francis will lead the Council in the Pledge of Allegiance.

3. PRESENTATIONS

3.a WOMEN'S HISTORY MONTH
Mayor Stewart will present a proclamation declaring March 2026 as Women's History Month.

3.b YOUTH ART MONTH
Mayor Stewart will present a proclamation declaring March as Youth Art Month.

3.c CITY MANAGER REPORT
Receive a brief report from City Manager Whitney McDonald.

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

5. CONSENT AGENDA
Matters appearing on the Consent Calendar are expected to be noncontroversial and will be acted upon at one time. A member of the public may request the Council to pull an item for discussion. Pulled items shall be heard at the close of the Consent Agenda unless a majority of the Council chooses another time. The public may comment on any and all items on the Consent Agenda within the three-minute time limit.

Recommendation:

To approve Consent Calendar Items 5a to 5f.

5.a WAIVE READING IN FULL OF ALL RESOLUTIONS AND

ORDINANCES
Recommendation:

Waive reading of all resolutions and ordinances as appropriate.

5.b MINUTES REVIEW - FEBRUARY 17, 2026 COUNCIL MINUTES 9

5.c ADOPTION OF A RESOLUTION ACKNOWLEDGING RECEIPT OF A REPORT ON THE SAN LUIS OBISPO FIRE DEPARTMENT’S

COMPLIANCE WITH CALIFORNIA HEALTH AND SAFETY CODE
SECTIONS 13146.2 AND 13146.3 PURSUANT TO SENATE BILL 1205 17 Recommendation:

Adopt a Draft Resolution entitled, “A Resolution of the City Council of the City of San Luis Obispo, California, acknowledging receipt of a report on the San Luis Obispo Fire Department’s compliance with California Health and Safety Code Sections 13146.2 and 13146.3 pursuant to Senate Bill 1205 Section 13146.4.” (Attachment A)

5.d 2026-27 CENTRAL SERVICES COST ALLOCATION PLAN 23
Recommendation:

Adopt the 2026-27 Central Services Cost Allocation Plan including the Cost of Services Allocation and Labor Rates.

5.e APPROVE AN EASEMENT WITH PACIFIC GAS AND ELECTRIC
COMPANY FOR THE COUNTY OF SAN LUIS OBISPO’S BOB JONES
PATHWAY PROJECT2026-27
541
Recommendation:

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.”

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

2. 5.f LEASE AMENDMENT WITH SBA 2012 TC ASSETS, LLC FOR

TELECOMMUNICATIONS FACILITY LEASE AT LAGUNA LAKE GOLF
COURSE
557
Recommendation:

Approve a Draft Resolution 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.

1. 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).

2. 6. PUBLIC HEARING AND BUSINESS ITEMS

6.a LOCAL ROADS FIRST PROPOSED BALLOT MEASURE – CONSIDER RESOLUTION OF SUPPORT (30 MINUTES)
This items has been continued to a date certain of March 17, 2026.

Recommendation:

Consider adoption of a Draft Resolution entitled, “A Resolution of the City Council of the City of San Luis Obispo, California, supporting the San Luis Obispo County Transportation Expenditure Plan and in support of the proposed countywide 0.5% transportation sales tax measure being placed on the November 3, 2026 ballot”

6.b FY 2026-27 BUDGET SUPPLEMENT PREVIEW AND DISCUSSION OF OPERATIONAL INITIATIVES (180 MINUTES)
597
Recommendation:

Review and discuss the FY 2026-27 Budget Supplement
Preview; and

1. Provide direction to staff regarding the draft expenditure reductions to be recommended as part of the FY 2026-27
Budget Supplement in June 2026; and

2. Provide direction to staff on funding of the City’s Section 115 Pension Pre-Funding Trust or an alternate use of the funding currently assigned for this purpose.

3. 7. LIAISON REPORTS AND COMMUNICATIONS
Not to exceed 15 minutes. Council Members report on subcommittee assignments, listed below, and other City activities. At this time, any Council Member or the City Manager may ask a question for clarification, make an announcement, or report briefly on their activities. In addition, subject to Council Policies and Procedures, they may provide a reference to staff or other resources for factual information, request staff to report back to the Council at a subsequent meeting concerning any matter or take action to direct staff to place a matter of business on a future agenda. (Gov. Code Sec. 54954.2) Mayor
Stewart
Vice Mayor
Francis
Council Member
Boswell
Council Member
Marx
Council Member
Shoresman
SLO Council of
Governments
Airport Land Use Community
Action
Partnership
Air Pollution
Control District
CP Campus
Planning
Committee
Regional
Economic Action
Coalition
Nacimiento Water
Project
SLO Climate
Coalition
County Water
Resources
Advisory
Committee
Downtown
Association
Board
CA Men’s
Colony Advisory
Committee
Zone 9 Advisory
Committee
Local Agency
Formation
Commission
Homeless
Services
Oversight
Committee
Performing Arts
Center
Commission
Integrated Waste
Management
Authority
SLO Regional
Transit Authority
Visit SLO
County Advisory
Committee
Central Coast
Clean Energy

8. ADJOURNMENT
The next Regular Meeting of the City Council will be held on March 17, 2026 at 5:30 p.m. in the Council Chambers at City Hall, 990 Palm Street, San Luis Obispo.

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

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

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

1 Council Minutes
February 17, 2026, 5:30 p.m.

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

Present:

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

1. CALL TO ORDER
A Regular Meeting of the San Luis Obispo City Council was called to order on February 17, 2026 at 5:30 p.m. in the Council Chambers, 990 Palm Street, San Luis Obispo, by Mayor Stewart.

2. PLEDGE OF ALLEGIANCE
Council Member Shoresman led the Council in the Pledge of Allegiance.

3. PRESENTATIONS

3.a JOINT PRESENTATION FROM CAL POLY AND SLO POLICE
DEPARTMENT REGARDING PLANNING EFFORTS FOR ST. PATRICK'S DAY
Police Chief Rick Scott, Deputy Chief Aaron Schafer, George Hughes, Cal Poly and Ryan Gruss, Cal Poly provided an in-depth presentation and responded to Council questions.

3.b CITY MANAGER REPORT
City Manager Whitney McDonald provided a report on upcoming projects.

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

Shawn Harris
Ben Cooke

2 Steve Schmidt
Owen Blackwell
Steve Delmartini
Fitzgerald Kelly
--End of Public Comment--

5. CONSENT AGENDA
Public Comment:

None
--End of Public Comment--
Motion By Council Member Shoresman
Second By Vice Mayor Francis
To approve Consent Calendar Items 5a to 5g.

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

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

5.b MINUTES REVIEW - FEBRUARY 3, 2026 COUNCIL MINUTES
Approve the minutes of the City Council meeting held on February 3, 2026.

5.c APPROVAL OF THE 2026-27 COMMUNITY DEVELOPMENT BLOCK

GRANT RECOMMENDATIONS
Adopt Resolution No. 11627 (2026 Series) entitled, “A Resolution of the City Council of the City of San Luis Obispo, California, approving the 2026-27 Community Development Block Grant (CDBG) Program Funding Recommendations” for a total of $284,404

5.d AUTHORIZE THE POLICE DEPARTMENT TO SUBMIT A GRANT
APPLICATION TO THE OFFICE OF TRAFFIC SAFETY FOR FY 2026-27

AND ADOPT A RESOLUTION AUTHORIZING THE ACCEPTANCE OF
FUNDS FOR THE FY 2025-26 TOBACCO GRANT PROGRAM

3 1. Approve submission of a FY 2026-27 grant application to the California Office of Traffic Safety in an amount not to exceed $180,000.

2. If the grant is awarded, authorize the City Manager and the Chief of Police to execute grant related documents and authorize the Finance Director to make the necessary budget adjustments upon the award of the grant.

3. Approve Resolution No. 11628 (2026 Series) titled: “A Resolution of the Council of the City of San Luis Obispo, California, authorizing the acceptance of grant funds in the amount of $74,276 from the State of California Department of Justice, Office of Attorney General, Tobacco Grant Program to increase education and enforcement programs focusing on reducing the illegal sale of tobacco products to minors in the city.”

5.e AUTHORIZATION TO EXECUTE A CONTRACT FOR 911 CALL

HANDLING EQUIPMENT AND SERVICES

1. Authorize the City Manager to execute a five-year contract with AT&T for 911 call handling equipment and services; and

2. Waive formal bids and authorize use of California Department of Technology Agreement 6138-2020 to procure this purchase as allowed under 03.24.060E of the City of San Luis Obispo Municipal Code.

5.f FINAL ADOPTION OF ORDINANCE AMENDING MUNICIPAL CODE CHAPTER 2.40.040 (CAMPAIGN CONTRIBUTION LIMITATIONS)
Adopt Ordinance No. 1755 (2026 Series) entitled “An Ordinance of the City Council of the City of San Luis Obispo, California, amending Chapter

2.40.040 of the Municipal Code related to Campaign Contribution Limitations” increasing the per person contribution limit from $250 to $500.

5.g APPROVE A SIDE LETTER TO THE JULY 1, 2025, TO JUNE 30, 2028,

MEMORANDUM OF UNDERSTANDING BETWEEN THE CITY OF SAN

LUIS OBISPO AND THE SAN LUIS OBISPO CITY EMPLOYEES'

ASSOCIATION REGARDING STANDBY PAY
Adopt Resolution No. 11629 (2026 Series) entitled “A Resolution of the City Council of the City of San Luis Obispo, California, approving a Side Letter to the July 1, 2025, through June 30, 2028, Memorandum of

4 Understanding between the City of San Luis Obispo and the San Luis Obispo City Employees’ Association.”

6. PUBLIC HEARING AND BUSINESS ITEMS

6.a REVIEW OF FY 2025-26 SECOND QUARTER BUDGET REPORT
City Manager Whitney McDonald, Finance Director Emily Jackson and Principal Budget Analyst Riley Kuhn provided an in-depth staff report and responded to Council questions.

Public Comments:

Adam Clark
---End of Public Comment---
Motion By Vice Mayor Francis
Second By Council Member Marx

1. Receive and file the FY 2025-26 Second Quarter Budget Report; and

2. Appropriate $3,468,954 in FY 2024-25 unassigned fund balance as detailed in the report; with the following change: to reduce the additional CalPERS ADP amount to $500,000 and hold
$369,804 until after the Rental Housing Registry and Code Enforcement Study Sessions; and

3. Appropriate $2,000,000 in FY 2024-25 assigned fund balance and authorize an Additional Discretionary Payment to CalPERS of $3,506,187; and

4. Appropriate the $20,000 National League of Cities Health and Wellbeing award of $20,000 to the Community Development Department’s non-staffing operating budget for the purchase of Tolemi BuildingBlocks software.

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

6.b REQUEST TO ADVERTISE THE HIGUERA COMPLETE STREETS AND REVISED 50 HIGUERA WIDENING PROJECTS FOR CONSTRUCTION

5 Transportation Manager Luke Schwartz, and Active Transportation Manager Adam Fukushima provided an in-depth staff report and responded to Council questions.

Public Comments:

Gene Nelson
Robert Akelia
Dan Gebhart
Mimi Phene-McKellar
Candance Degeare
Beverly Gilbert
Cynthia Pretzel
Daniel Cimo
Jack Cimo
Ken Dewar
William Thoma
Lea Brooks
---End of Public Comment---
Motion By Council Member Marx
Second By Mayor Stewart
To continue the meeting past 11:00 PM.

Ayes (5): Council Member Boswell, Council Member Marx, Council Member Shoresman, Vice Mayor Francis, and Mayor Stewart CARRIED (5 to 0)
Motion By Vice Mayor Francis
Second By Council Member Boswell
Higuera Complete Streets Project

1. Adopt Resolution No. 11630 (2026 Series) entitled, “A Resolution of the City Council of the City of San Luis Obispo, California, Authorizing Appropriation of $2,000,000 from the Infrastructure Investment Fund to support the Higuera Complete Streets Project, Specification Number 2001057”); and,

2. Adopt Resolution No. 11631 (2026 Series) entitled, “A Resolution of the City Council of the City of San Luis Obispo, California, Accepting a Future Automobile Level of Service Deficiency at the Intersection of Higuera Street and Los Osos Valley Road in

6 Connection with the Higuera Complete Streets Project, Specification Number 2001057”; and,

3. Authorize transfers to the Higuera Complete Streets Project (Account 2001057) from the following capital project accounts:
a. $500,000 from Prado Creek Bridge Replacement (No.
2091252)
b. $204,847 from Active Transportation Plan Implementation (No. 2000608)
c. $100,000 from Vision Zero Implementation (No. 2000073) d. $50,000 from the Traffic Signal Maintenance &
Replacements (No. 2001003)
e. $120,000 from Water Valve Cover Adjustments (No.
2001005)
f. $50,000 from Sewer Valve Cover Adjustments (No.
2000084); and,

4. Approve the project, authorize the City Engineer to approve any minor refinements to final plans and specifications prior to advertisement, and authorize staff to advertise for bids for the Higuera Complete Streets Project, Specification Number 2001059; and,

5. Authorize the City Manager to award the Construction Contract for the Higuera Complete Streets Project pursuant to Section 3.24.190 of the Municipal Code for the bid total, if the lowest responsible bid is within the publicly disclosed funding amount of $12,960,700; and,

6. Authorize the City Engineer to approve Contract Change Orders for the Higuera Complete Streets Project up to the available project budget, including any amendments authorized by the City Manager; and,

7. Authorize the use of up to $200,000 in unspent Higuera Complete Streets Project capital funds to support increased street sweeping obligations following project completion.
50 Higuera Widening Project

8. Approve project for the revised 50 Higuera Widening Project, Specification No. 2091294; and,

7 9. Authorize staff to advertise for bids for the 50 Higuera Widening Project, Specification No. 2091294; and,

10.Authorize the City Manager to award the Construction Contract for the 50 Higuera Widening Project if the lowest responsible bid is within the Engineer’s Estimate of $315,000; and,

11.Authorize the City Engineer to approve Contract Change Orders for the 50 Higuera Widening Project up to the available project budget; and,

12.Approve the transfer of $22,600 from the 50 Higuera Widening Project Account (No. 2091294) to the New Streetlights CIP Account (No. 2001016); and,

13.Authorize the Finance Director to approve the transfer of any remaining unspent State Urban Highway Account project funds not required for construction of the 50 Higuera Widening Project to the Higuera Complete Streets Project (Specification No. 2001057).

With direction to return to Council if additional funding is needed for the concrete barriers.

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

6.c GRANT AGREEMENT WITH SAN LUIS OBISPO MUSEUM OF ART
Deputy City Manager Greg Hermann and Sustainability and Natural Resources Official Bob Hill provided an overview of the item and responded to questions.

Public Comments:

Leanne Standish
Ermina Karim
---End of Public Comment---
Motion By Council Member Marx
Second By Mayor Stewart
Adopt Resolution No. 11632 (2026 Series) entitled, “A Resolution of the City Council of the City of San Luis Obispo finding that a Grant Agreement with the San Luis Obispo Museum of Art is of public benefit in accordance

8 with California Government Code Section 53083 and approving the Grant Agreement” to:

1. Find that a Grant Agreement serves the public interest of the City of San Luis Obispo by advancing arts and culture, economic development, and other public benefits; and

2. Approve the Grant Agreement between the City of San Luis Obispo and the San Luis Obispo Museum of Art and authorize the City Manager to execute the agreement in a final form satisfactory to the City Attorney.

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

7. LIAISON REPORTS AND COMMUNICATIONS
Due to the late hour Liaison Reports were moved to the February 24th meeting.

8. ADJOURNMENT
The meeting was adjourned at 11:37 p.m. The Council will hold a Special Meeting on February 24,2026 at 5:30 PM in the Council Chambers at City Hall, 990 Palm Street, San Luis Obispo. The next Regular City Council Meeting is scheduled for March 3, 2026 at 5:30 p.m. in the Council Chambers at City Hall, 990 Palm Street, San Luis Obispo.

APPROVED BY COUNCIL: XX/XX/202X

Item 5c
Department: Fire
Cost Center: 8503
For Agenda of: 3/3/2025
Placement: Consent
Estimated Time: N/A
FROM: Randy Harris, Interim Fire Chief
Prepared By: Nicole Vert, Business Analyst
SUBJECT: ADOPTION OF A RESOLUTION ACKNOWLEDGING RECEIPT OF A REPORT ON THE SAN LUIS OBISPO FIRE DEPARTMENT’S

COMPLIANCE WITH CALIFORNIA HEALTH AND SAFETY CODE
SECTIONS 13146.2 AND 13146.3 PURSUANT TO SENATE BILL 1205

RECOMMENDATION
Adopt a Draft Resolution entitled, “A Resolution of the City Council of the City of San Luis Obispo, California, acknowledging receipt of a report on the San Luis Obispo Fire Department’s compliance with California Health and Safety Code Sections 13146.2 and 13146.3 pursuant to Senate Bill 1205 Section 13146.4.” (Attachment A)

POLICY CONTEXT
State law requires every fire department and district providing fire protection services to inspect every building used as a public or private school annually (Health and Safety Code section 13146.3.) This same annual inspection requirement is applicable to hotels, motels, lodging houses, and apartment/condominium buildings. (Health and Safety Code section 13146.2.) Section 13146.4 mandates that all fire departments required to perform annual inspections pursuant to Sections 13146.2 and 13146.3 report annually to its administering authority its compliance (in this case, the City Council) with Sections 13146.2 and 13146.3. The report is to be made during budget decisions or at another time as determined by the administering authority.

DISCUSSION
Annually, the San Luis Obispo City Fire Department is required to conduct inspections of all public and private schools, hotels, motels, lodging houses, and apartment/condominium buildings (three units or more) in accordance with the California Health and Safety Code Section 13146.2 and 13146.3. The purpose of annual fire inspections is to mitigate known hazards, reduce risk to the community and ensure reasonable compliance with the California Fire Code.

Item 5c
State law allows local jurisdictions to collect a fee from the owner of the inspected structure to recover costs associated with the inspection mandate of Health and Safety Code section 13146.2. In calendar year 2025, the San Luis Obispo City Fire Department inspected 668 of 668 hotels, motels, condominiums, sorority/fraternity and apartment buildings (referred to as “Group R” occupancies in the draft Resolution). In FY 2024-25, the City realized $383,231 in fees collected for these inspections (pursuant to the City’s adopted Comprehensive Fee Schedule in effect for FY 2024-25), with $343,826.62 billed for FY 2025-26. The reduction in revenue is due to the recent fee study reducing most fees associated with state mandated inspections. All billing is done at the beginning of the fiscal year using the fee schedule in effect at that time.

In support of the City’s affordable housing goals, the City does not charge inspection fees for units that are built, owned, and managed by the housing authority, other government agencies, or not-for-profit agencies. The amount of revenue not collected as a result of this directive is estimated to be less than $10,000.

California Health and Safety Code section 13146.3 mandates that the local fire department inspect all public and private schools once annually (referred to as “Group E” occupancies in the draft Resolution). In calendar year 2025, the San Luis Obispo City Fire Department inspected all 32 school and commercial daycare facilities. While Section 13146.3 allows local jurisdictions to collect a fee for conducting these mandated inspections, the City currently does not charge for these.

The Fire Department completed 100% of its annual inspections of all known mandated buildings for calendar year 2025, an improvement from 2024 when 99% of 633 inspections were completed. In total, the Fire Department conducted all 700 of 700 mandated annual inspections. This does not include the numerous re-inspections conducted necessary to correct violations and assure compliance. Fire Prevention Bureau staff (Fire Marshal and inspectors) continue to conduct re-inspections in response to deficiencies observed during initial inspections.

The acceptance of this compliance report and the recommended Resolution fulfill the statutory requirements contained in California Health and Safety Code Section 13146.4 Previous Council or Advisory Body Action
On April 15, 2025, Council approved a draft resolution acknowledging receipt of a report on the San Luis Obispo Fire Department’s compliance with California Health and Safety Code Sections 13146.2 and 13146.3 pursuant to Senate Bill 1205.

Public Engagement
This item is on the agenda for the March 3, 2026, City Council meeting and will follow all required postings and notifications. The public will have the opportunity to provide comment on this item at or before the meeting.

Item 5c

ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to the recommended action in this report, because the action does not constitute a “Project” under CEQA Guidelines Section 15378.

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 $0 $0 $0 $0
State
Federal
Fees
Other:

Total $0 $0 $0 $0
There are no fiscal impacts directly associated with the filing and acceptance of this report. The City generates both revenue through charging for these inspections, as noted above and expenditures from inspectors performing the inspections as part of their job duties.

ALTERNATIVES

1. The Council could decide not to accept the report on the San Luis Obispo Fire Department’s compliance with California Health and Safety Code Sections 13146.2 and 13146.3. The report and acknowledgment of its receipt is required by California Health and Safety Code Section 13146.4 (SB1205.)

2. The Council could designate an alternative time to receive these annual reports from the Fire Department. These reports are prepared and submitted prior to the annual budget-making process to allow for any desired changes to be incorporated into that process.

ATTACHMENTS
A - Draft Resolution Acknowledging receipt of a report on the San Luis Obispo Fire Department’s compliance with California Health and Safety Code Sections 13146.2

R ______
RESOLUTION NO. _____ (2026 SERIES)

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

OBISPO, CALIFORNIA, ACKNOWLEDGING RECEIPT OF A REPORT
ON THE SAN LUIS OBISPO FIRE DEPARTMENT’S COMPLIANCE WITH CALIFORNIA HEALTH AND SAFETY CODE SECTIONS 13146.2 AND
13146.3 PURSUANT TO SENATE BILL 1205 SECTION 13146.4
WHEREAS, Section 13146.4 was added to the California Health and Safety Code in 2018 by Senate Bill 1205, and became effective January 1, 2019; and WHEREAS, California Health & Safety Code Sections 13146.2 and 13146.3 require all fire departments, including the San Luis Obispo City Fire Department, that provide fire protection services to perform annual inspections in every building used as a public or private school, hotel, motel, lodging house, apartment houses, and certain residential care facilities for compliance with building standards, as provided; and WHEREAS, California Health & Safety Code Section 13146.4 requires all fire departments, including the San Luis Obispo City Fire Department, that provide fire protection services to report annually to its administering authority its compliance with California Health and Safety Code Sections 13146.2 and 13146.3.

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

SECTION 1. Recitals. All of the above recitals are true and correct and are incorporated herein by this reference.

SECTION 2. Acknowledgment. The Fire Department’s annual report of compliance with California Health and Safety Code Sections 13146.2 and 13146.3 is received as follows.

SECTION 3. EDUCATIONAL (GROUP E) OCCUPANCIES (Health & Safety Code 13146.3):

Educational Group E occupancies are generally those public and private schools, used by more than 6 persons at any one time for educational purposes through the 12th grade, inclusive of commercial daycare centers. Within the City, there are 32 known Group E occupancies or facilities.

During Calendar year 2025, the Department completed the annual inspection of all 32 Group E occupancies. This is a compliance rate of 100% for this reporting period.

Resolution No. _____ (2026 Series) Page 2
R ______
RESIDENTIAL GROUP R OCCUPANCIES (Health & Safety Code 13146.2):

Residential Group R occupancies, for the purpose of this resolution, are generally those occupancies containing sleeping units, including hotels, motels, sorority/fraternity houses, Assisted Living facilities, and apartments (three or more units). Within the City, there are 668 known Group R occupancies of this nature.

During calendar year 2025, the Department completed the annual inspection of 668 Group R occupancies. This is a compliance rate of 100% for the reporting period. In FY 2024-25, the City realized $383,231 in fees collected for these inspections (pursuant to the City’s adopted FY2024-25 Comprehensive Fee Schedule in effect and as authorized by statute).

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. ___________________________
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

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: Debbie Malicoat, Deputy Finance Director
VIA: Whitney McDonald, City Manager
SUBJECT: ITEM #5D - 2026-27 CENTRAL SERVICES COST ALLOCATION PLAN Staff received the following questions regarding the Cost Allocation Plan (CAP) and labor rates. The questions are below with staff’s response shown in italics:
1) In the CAP, am I reading it correctly that Parking Admin (p 40) and Tourism/BID (p 39) don’t have to pay any central services costs? The allocations of central service costs from the General Fund that are charged to individual Funds are reflected in columns that have the designation of FD###[Name of Fund]. The $6,638 that appears for Tourism/BID Promotion on page 39 should have been consolidated into the allocations for Fund 208, the Tourism BID Fund and included with the costs reflected on page 44 under the column FD208 Tourism/Bid. Staff will work with our consultants to correct the mapping for these costs to reflect the total at the Fund level.

Similarly, the consolidated costs of all allocations to the Parking Fund appear on page 46 and the blank column labeled Parking Admin on page 40 should have been deleted from the document.

ITEM 5D - 2026-27 Central Services Cost Allocation Plan Page 2 From page 39 of the CAP:

From page 44 of the CAP:

ITEM 5D - 2026-27 Central Services Cost Allocation Plan Page 3 From page 40 of the CAP:

From page 46 of the CAP:

ITEM 5D - 2026-27 Central Services Cost Allocation Plan Page 4 2) Also, what is “unallocated” (p 47) and where does that go? Unallocated costs represent items that cannot be specifically assigned or directly matched to an operating division or program or are not costs associated with central services. Examples include engineering costs that are allocated to specific projects or grants provided to community groups. These costs are incurred by the City but not allocated to direct cost programs.
3) Also, when it comes to the labor rates, how is it that some departments seem to use a standard citywide rate, but some have two rates (citywide and program) and those even vary by program? In other words, not all programs seem to have the same citywide rate, or program rate.

Positions that are part of the central services costs (provide services to the organization) have a Citywide overhead rate calculated at 21.79% this year based on the cost of providing the central services divided by total costs. Positions that provide services directly to the public and are not part of central services costs have calculated citywide rates based on each division’s proportional share of actual costs. In addition, positions that provide services directly to the public also have departmental overhead costs that are allocated, reflecting the administrative costs of the department.

For example, in the Police Department, Citywide indirect costs of $4,849,761 reflect the sum of each division’s allocations from the Cost Allocation Plan Schedule C.002
These total costs are then divided by the total program costs of $24,238,272 to arrive at the Citywide overhead rate of 20.01%. In addition, the labor rates reflect the Police Department costs that provide administrative and support services internal to the Police Department. These total $5,735,956 which is divided by the total program costs of $24,238,272 to arrive at the program’s indirect cost allocation of 31.00% this year.

ITEM 5D - 2026-27 Central Services Cost Allocation Plan Page 5 The calculations are summarized at the bottom of the page in this table:

Item 5d
Department: Finance
Cost Center: 2001
For Agenda of: 3/4/2025
Placement: Consent
Estimated Time: N/A
FROM: Emily Jackson, Finance Director
Prepared By: Debbie Malicoat, Deputy Finance Director
SUBJECT: 2026-27 Central Services Cost Allocation Plan

RECOMMENDATION
Adopt the 2026-27 Central Services Cost Allocation Plan including the Cost of Services Allocation and Labor Rates.

POLICY CONTEXT
The annual cost allocation plan informs the City of the true cost of delivering services through the various support departments and programs. This forms the base for policies related to cost recovery goals, including reimbursement transfers and labor rates.

DISCUSSION
Background
Consistent with governmental best practices, the City annually prepares a formal Central Service Cost Allocation Plan (CAP). One of the primary uses of the CAP is to quantify in dollars, the relationship between administrative and support services contained within the General Fund and the operations programs they support throughout the organization. As such, the CAP provides reimbursement for those services from the four enterprise funds and the Whale Rock fund to the General Fund. The CAP also serves to determine the appropriate amount of administrative and support costs that may be charged to federal and state grants and provides the base for the labor rates used for cost recovery charges.

The CAP is prepared using actual operating expenses from the last audited year and the resulting cost allocations are programmed into the City's budget two years later. Basing the CAP on the audited financials allows the City to avoid the need to recalculate and true-up the allocations at a later date and ensures that the allocation is based on actual cost and not budget assumptions. The CAP presented to Council for consideration is based on audited financials for FY 2024-25 and will be applied in FY 2026-27.

Two Cost Allocation Plan Documents Required
There are two CAP documents presented. The first is a full cost plan, which considers all administrative and support costs that are allocated across all programs (Attachment A).

Item 5d
The second CAP is the "2 Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards" (2 CFR 200) (Attachment B). The purpose of 2 CFR 200 is to streamline the Federal government's guidance on administrative requirements, costs principles, and audit requirements to focus Federal resources more effectively on improving performance and outcomes while ensuring the financial integrity of taxpayer dollars in partnership with non-Federal stakeholders. The 2 CFR 200 is used to determine the cost that can be allocated to Federal grant programs.

Cost Allocation to Enterprise Funds
Since internal services are supported exclusively by the General Fund but are also provided to the City’s four enterprise funds and Whale Rock Fund, the CAP establishes the cost for services and reimbursement from the enterprise funds. Table 1 below summarizes the calculated amounts to be reimbursed to the General Fund from the City’s four enterprise funds and the Whale Rock fund in FY 2026-27 compared to FY 2025-26.

Table 1
ID Fund 2025-26
Allocation*
2026-27
Allocation** Change
Reimbursement Transfer (Full Cost Allocation Plan)
1 Water Enterprise $ 1,668,116 $ 1,681,910 $ 13,794
2 Sewer Enterprise $ 1,813,285 $ 1,854,624 $ 41,339
3 Parking Enterprise $ 1,420,288 $ 1,379,686 ($ 40,602) 4 Whale Rock $ 301,576 $ 327,855 $ 26,279
5 Transit Enterprise $ 467,804 $ 391,973 ($ 75,831)
6 Total $ 5,671,069 $ 5,636,048 ($ 35,021)
* Fiscal Year 2025-26 allocations are based on 2023-24 actuals ** Fiscal Year 2026-27 allocations are based on 2024-25 actuals The methodology used to calculate and allocate share of costs through the Cost Allocation Plan is consistent with that used in prior years. Costs are allocated on a basis that is directly related to the level of services being provided by the General Fund; examples of the various methodologies for calculating costs include, but are not limited to:
 Use of and cleaning of buildings is calculated based upon the total square footage of a building occupied by a department.
 Accounts payable support provided by the Finance Department is based upon the number of accounts payable transactions.
 Council agenda support provided by the City Clerk is based upon a count of Council agenda items submitted by a department/fund.
 Server support provided by Information Technology is based upon the number of physical and virtual servers or appliances within a department or fund.  Support provided by Risk Management is based upon the number of full-time equivalent (FTE) employees within a department/fund.

The allocations based on share of cost for each enterprise fund and the Whale Rock fund are decreasing overall due to several factors. First, the Utilities Engineering program provided significantly more support to development review activities this year, providing

Item 5d
a “credit” to the Water and Sewer Funds from the General Fund. Second, Community Services Group (CSG) administration costs were lower due to staffing vacancies, resulting in lower allocations to all four enterprise funds. Third, the Transit Fund had lower capital project engineering support than the prior year, resulting in approximately $64,000 less allocated. Finally, the reduction to the Parking Fund is primarily driven by the lower CSG administration costs, but also due to significant reduction in Parking Fund Council Agenda Report items, which drives allocations for City Council and City Clerk costs.

Upon approval by the Council, the 2 CFR 200 certification will be signed by the Director of Finance/City Treasurer.

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

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

As part of the analysis that was prepared, enterprise facilities that are not within the City limits (Water Treatment Plant) were excluded from consideration of public safety costs, as provision of police and fire protection for those facilities is provided by the County Sheriff and CalFIRE. For FY 2026-27, the total transfer to the General Fund will amount to $1,789,315. Table 2 below summarizes the calculated amounts to be charged to the Water, Sewer and Parking funds in FY 2026-27 compared to FY 2025-26. The Transit Fund has historically been excluded from these calculations because they do not have exclusive use of any City right-of-way property.

Table 2
ID 2025-26* 2026-27** Change
Water Enterprise
1 Public Safety $ 163,239 $ 167,761 $ 4,522
2 Right-of-Way Maintenance $ 987,683 $ 566,846 ($ 420,837) 3 Total $ 1,150,922 $ 734,607 ($ 416,315)
Sewer Enterprise
4 Public Safety $ 561,545 $ 615,477 $ 53,932
5 Right-of-Way Maintenance $ 765,325 $ 439,231 ($ 326,094) 6 Total $ 1,326,870 $ 1,054,708 ($ 272,162)
Parking Enterprise
7 Public Safety $ 0 $ 0 $ 0
8 Right-of-Way Maintenance $ 16,730 $ 0 ($ 16,730)
9 Total $ 0 $ 0 $ 0
10 11 All Funds Public Safety $ 724,784 $ 783,238 $ 58,454 12 All Funds Right-of Way Maintenance $ 1,769,737 $ 1,006,077 ($ 763,660) 13 Total All Funds $ 2,494,521 $ 1,789,315 ($705,206)
* Fiscal Year 2025-26 allocations are based on 2023-24 actuals ** Fiscal Year 2026-27 allocations are based on 2024-25 actuals

Item 5d
Allocations for right-of-way maintenance are based on actual costs for street paving projects, which can vary from year to year.

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

Public Engagement
The City’s Cost Allocation Plan and Cost of Services analysis is updated annually based on the City's audited financials and adopted at a public meeting of the City Council. Public comment on this item can be provided to the City Council through written correspondence prior to the meeting and through public testimony at the meeting.

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

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

FISCAL IMPACT
Budgeted: Yes Budget Year: 2026-27
Funding Identified: Yes/No
Funding Sources Total Budget
Available
Current
Funding
Request
Remaining
Balance
Annual
Ongoing
Cost
General Fund $ N/A $ $ $
State
Federal
Fees
Other:

Total $ N/A $ $ $
There are no fiscal impacts directly associated with the adoption of this item. Adoption of the FY 2026-27 Cost Allocation Plan, Cost of Services Allocation, and Labor Rates supports the development of the FY 2026-27 budget by identifying the true cost of providing services within the City’s Enterprise Funds. The FY 2026-27 Central Services Full Cost Allocation Plan results in a total cost recovery of $7,425,363 to the General Fund, including the Cost of Services reimbursement as outlined in Attachment D. This

Item 5d
amount has been incorporated into the long-term forecast for the General Fund and the applicable transfers will be included in the recommended budget for FY 2026-27.

ALTERNATIVES
Amend the reimbursement amounts in the 2026-27 Central Services Full Cost Allocation Plan. Council could direct staff to amend the CAP either by excluding reimbursable costs or changing allocation methodologies to reduce the impact to enterprise funds. This would shift more of the financial burden of providing various programs, contracts and services to the General Fund and would reflect less than full cost recovery.

Do not approve the reimbursement amounts in the 2026-27 Central Services Full Cost Allocation Plan. The General Fund would bear the full costs for various programs, contracts, and agreements provided on behalf of the City’s enterprise funds and the Whale Rock Fund.

ATTACHMENTS
A – Central Services Cost Allocation Plan FY 2026-27
B – 2CFR 200 Cost Allocation Plan FY 2026-27
C – Labor Rates FY 2026-27
D – Cost of Services FY 2026-27

CITY OF SAN LUIS OBISPO, CA

CENTRAL SERVICE

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

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

COST ALLOCATION METHODOLOGY

INTRODUCTION
The Central Service Cost Allocation Plan was prepared using a consistent approach and treatment of direct or indirect costs; in no case have costs charged as direct costs to programs been included as indirect costs. Actual expenditure information was obtained from the financial statements for the year ended June 30, 2025. Statistics used to allocate costs were taken from FY2025 data by performing one hundred percent counts, or in some cases, conducting a representative sample period count.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

COST ALLOCATION METHODOLOGY
FORMAT (Continued)

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

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

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

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

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Table of Contents
Schedule TOC.001
2025
Schedule Page
Summary ReportsAllocated Costs by Department A 1Summary of Allocated Costs C 10Detail of Allocated Costs D 13Summary of Allocation Basis E 22Building ChargeNarrative 1.01Costs to be Allocated 1.02 27Costs by Function 1.03 28Detail Allocation - City Hall 1.04 29Detail Allocation - 919 Palm 1.05 30Detail Allocation - Corporation Yard 1.06 31Allocation Summary 1.07 32City CouncilNarrative 2.01Costs to be Allocated 2.02 34Costs by Function 2.03 35Detail Allocation - City Council 2.04 36Allocation Summary 2.05 37City AdministrationNarrative 3.01Costs to be Allocated 3.02 39Costs by Function 3.03 40Detail Allocation - Citywide Administration 3.04 41Detail Allocation - Netwok Services & Info Services 3.05 43Detail Allocation - Economic Development 3.06 44Detail Allocation - Natural Resource Planning 3.07 45Detail Allocation - Office of Diversity, Equity and Inclusion 3.08 46Allocation Summary 3.09 47Office of DEINarrative 4.01Costs to be Allocated 4.02 50Costs by Function 4.03 51Detail Allocation - Office of DEI 4.04 52Allocation Summary 4.05 54Community Services GroupNarrative 5.01Costs to be Allocated 5.02 57Costs by Function 5.03 58

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Table of Contents
Schedule TOC.002
2025
Schedule Page
Detail Allocation - Project Supervision 5.04 59Allocation Summary 5.05 60Finance Non DepartmentalNarrative 6.01Costs to be Allocated 6.02 62Costs by Function 6.03 63Detail Allocation - Non Departmental 6.04 64Allocation Summary 6.05 66City AttorneyNarrative 7.01Costs to be Allocated 7.02 69Costs by Function 7.03 70Detail Allocation - General City Attorney 7.04 71Detail Allocation - Direct Departmental Expenses 7.05 73Allocation Summary 7.06 74City ClerkNarrative 8.01Costs to be Allocated 8.02 77Costs by Function 8.03 78Detail Allocation - City Clerk Services 8.04 79Detail Allocation - Public Counter/Main City Phone 8.05 80Allocation Summary 8.06 82Finance Narrative 9.01Costs to be Allocated 9.02 85Costs by Function 9.03 86Detail Allocation - Accounts Payable 9.04 87Detail Allocation - Payroll 9.05 90Detail Allocation - Purchasing 9.06 92Detail Allocation - General Finance 9.07 94Detail Allocation - Cashier 9.08 96Detail Allocation - Budget 9.09 97Allocation Summary 9.10 99Network ServicesNarrative 10.01Costs to be Allocated 10.02 103Costs by Function 10.03 104Detail Allocation - Network Services & Desktop Support 10.04 106Detail Allocation - Enterprise Apps 10.05 108Detail Allocation - MDC Support 10.06 110Detail Allocation - Tablet Support 10.07 111

IVA/Cap95
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City of San Luis Obispo, CA Central Service Cost Allocation Table of Contents
Schedule TOC.003
2025
Schedule Page
Detail Allocation - Server Support 10.08 113Detail Allocation - Network Support 10.09 115Detail Allocation - Radios 10.10 117Detail Allocation - Telemetry 10.11 118Detail Allocation - Cellular Data Services 10.12 119Detail Allocation - Telephones 10.13 121Detail Allocation - Cuesta 10.14 123Detail Allocation - South Hills 10.15 124Detail Allocation - Tassajara 10.16 125Detail Allocation - Direct Dept Exp 10.17 126Allocation Summary 10.18 127Information ServicesNarrative 11.01Costs to be Allocated 11.02 132Costs by Function 11.03 133Detail Allocation - Information Services 11.04 134Detail Allocation - Enterprise Apps 11.05 135Allocation Summary 11.06 137Finance Support ServicesNarrative 12.01Costs to be Allocated 12.02 140Costs by Function 12.03 141Detail Allocation - General Support Services 12.04 142Detail Allocation - Direct 12.05 144Allocation Summary 12.06 145Human ResourcesNarrative 13.01Costs to be Allocated 13.02 148Costs by Function 13.03 149Detail Allocation - Human Resources 13.04 150Detail Allocation - Other Direct Exp 13.05 152Detail Allocation - Tiution Reimbursement 13.06 153Allocation Summary 13.07 154Wellness ProgramNarrative 14.01Costs to be Allocated 14.02 157Costs by Function 14.03 158Detail Allocation - Wellness Program 14.04 159Detail Allocation - Preventative Mental Health 14.05 161Allocation Summary 14.06 162Public Works Administration

IVA/Cap95
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City of San Luis Obispo, CA Central Service Cost Allocation Table of Contents
Schedule TOC.004
2025
Schedule Page
Narrative 15.01Costs to be Allocated 15.02 165Costs by Function 15.03 166Detail Allocation - Deputy Director/City Engineer 15.04 167Detail Allocation - Director 15.05 168Detail Allocation - Enterprise Funds 15.06 169Allocation Summary 15.07 170Facilities MaintenanceNarrative 16.01Costs to be Allocated 16.02 172Costs by Function 16.03 173Detail Allocation - Water/Sewer/Janitorial - City Hall 16.04 174Detail Allocation - Water/Sewer/Janitorial - 919 Palm Street 16.05 175Detail Allocation - Water/Sewer - Corp Yard 16.06 176Detail Allocation - Janitorial - Corp Yard 16.07 177Detail Allocation - Electric/Gas/Trash 16.08 178Detail Allocation - Janitorial - Direct 16.09 180Detail Allocation - Water/Sewer Direct 16.10 181Detail Allocation - Building Maintenance 16.11 182Allocation Summary 16.12 184FleetNarrative 17.01Costs to be Allocated 17.02 187Costs by Function 17.03 188Detail Allocation - Fleet 17.04 189Detail Allocation - Fuel 17.05 190Allocation Summary 17.06 191CIP Project EngineeringNarrative 18.01Costs to be Allocated 18.02 193Costs by Function 18.03 194Detail Allocation - Project Engineering 18.04 195Allocation Summary 18.05 196Transportation/Plan EngineeringNarrative 19.01Costs to be Allocated 19.02 198Costs by Function 19.03 199Detail Allocation - Parking 19.04 200Detail Allocation - Development Review 19.05 201Detail Allocation - Long Range Plan 19.06 202Allocation Summary 19.07 203Active Transportation

IVA/Cap95
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City of San Luis Obispo, CA Central Service Cost Allocation Table of Contents
Schedule TOC.005
2025
Schedule Page
Narrative 20.01Costs to be Allocated 20.02 205Costs by Function 20.03 206Detail Allocation - Projects 20.04 207Allocation Summary 20.05 208Insurance ISF FundNarrative 21.01Costs to be Allocated 21.02 210Costs by Function 21.03 211Detail Allocation - Risk Management 21.04 212Detail Allocation - WComp Premiums - PS 21.05 214Detail Allocation - WC Premiums 21.06 215Detail Allocation - Liability Premiums - Direct 21.07 217Detail Allocation - Liability Premium 21.08 218Allocation Summary 21.09 220Natural Resources Protection (Utility Services)Narrative 22.01Costs to be Allocated 22.02 223Costs by Function 22.03 224Detail Allocation - Program Support 22.04 225Allocation Summary 22.05 226Eng Dev Review (Utility Services)Narrative 23.01Costs to be Allocated 23.02 228Costs by Function 23.03 229Detail Allocation - Utility Services 23.04 230Allocation Summary 23.05 231Solid Waste Recycling (Utilities Services)Narrative 24.01Costs to be Allocated 24.02 233Costs by Function 24.03 234Detail Allocation - Utility Services 24.04 235Allocation Summary 24.05 236

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 1
Schedule A.001
2025
Central Service Departments Cultural
Activities
Econ Dev Nat Res
Protection
Tour/Bid Promo Comm
Promotion
Comm Dev
Admin
Commissions &
Comm
Planning Engineering
Building Charge $358 $325 $2,473 $14,647 $6,168 $3,522 City Council $59,447 City Administration $5,060 $105,207 $84,880 $4,986 $13,780 $144 $26,902 $12,757 Office of DEI $866 $2,311 $116 $2,888 $87 $5,776 $3,466 Community Services Group $150,128 Finance Non Departmental $2,509 $4,178 $2,690 $2,253 $1,305 $24 $1,906 $199 City Attorney $4,875 $11,135 $17,042 $4,805 $21,234 $139 $25,925 $12,294 City Clerk $213 $570 $29 $103,402 $22 $1,425 $855 Finance $7,868 $19,808 $26,096 $8,800 $22,550 $462 $39,546 $19,092 Network Services $11,337 $24,452 $6,638 $1,022 $46,372 $2,705 $70,424 $47,283 Information Services $1,951 $5,202 $260 $348,270 $195 $13,005 $7,803 Finance Support Services $404 $922 $1,411 $397 $1,099 $11 $2,145 $1,017 Human Resources $7,266 $19,375 $969 $33,957 $726 $48,436 $29,129Wellness Program $43 $113 $6 $140 $5 $281 $169 Public Works AdministrationFacilities Maintenance $1,504 $1,368 $10,395 $42,901 $18,065 $10,315 Fleet $5,686 $8,820 CIP Project EngineeringTransportation/Plan Engineering $150,512 $128,078 Active Transportation $74,971 Insurance ISF Fund $33,432 $56,880 $39,051 $30,193 $21,408 $445 $33,427 $7,473 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Solid Waste Recycling (Utilities Services)Subtotal $56,010 $221,499 $241,747 $6,638 $53,836 $883,528 $4,965 $527,734 $283,452 Proposed Costs $56,010 $221,499 $241,747 $6,638 $53,836 $883,528 $4,965 $527,734 $283,452

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 2
Schedule A.002
2025
Central Service Departments Dev Services Building &
Safety
Housing
Pol/Homeless
Park Maint Swim Center
Maint
Urban Forest
Svc
Street Maint Traffic
Signals/Lights
Parking Admin
Building Charge $9,793 $3,711 $571 $4,281 City CouncilCity Administration $40,956 $17,042 $57,845 $9,440 $3,253 $34,559 $10,213 Office of DEI $9,820 $2,888 $8,664 $578 $1,155 $8,087 $1,155 Community Services GroupFinance Non Departmental $3,923 $3,555 $15,878 $3,639 $180 $6,378 $3,112 City Attorney $73,943 $16,423 $55,743 $9,098 $3,134 $33,304 $9,842 City Clerk $2,421 $712 $2,137 $142 $285 $1,995 $285 Finance $26 $64,943 $26,901 $101,454 $17,369 $6,747 $63,339 $17,386 Network Services $132,971 $27,834 $128,519 $11,931 $27,280 $101,931 $33,362 Information Services $22,110 $6,503 $19,508 $1,301 $2,601 $18,207 $2,601 Finance Support Services $3,266 $1,359 $4,613 $752 $259 $2,756 $814 Human Resources $82,342 $24,218 $72,812 $4,843 $9,687 $67,811 $9,687 Wellness Program $479 $140 $422 $28 $56 $394 $56 Public Works Administration $279,079 $30,011 $222,827 $117,800 $50,167 Facilities Maintenance $28,685 $16,514 $2,540 $19,055 Fleet $29,761 $164,787 $1,304 $40,022 $296,801 $28,316 CIP Project EngineeringTransportation/Plan EngineeringActive Transportation $42,828 Insurance ISF Fund $65,927 $51,389 $223,615 $49,300 $4,001 $96,228 $43,074 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Solid Waste Recycling (Utilities Services)Subtotal $42,854 $571,340 $178,964 $1,155,301 $139,736 $324,598 $872,926 $210,070 Proposed Costs $42,854 $571,340 $178,964 $1,155,301 $139,736 $324,598 $872,926 $210,070

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 3
Schedule A.003
2025
Central Service Departments Stormwater/Flo
od Control
Solid Waste
Rec
Rec Admin Rec Facilities Youth Services Community
Services
Ranger
Program
Aquatics Golf Course
Building ChargeCity Council $18,683 $5,095 City Administration $16,137 $5,638 $13,882 $5,542 $22,091 $9,519 $12,514 $10,029 $11,735 Office of DEI $3,656 $1,155 $2,311 $578 $4,620 $2,311 $4,043 $578 $2,311 Community Services Group $10,596 $106,488 Finance Non Departmental $2,077 $477 $615 $515 $1,279 $978 $364 $448 $2,229 City Attorney $15,551 $5,433 $18,168 $5,340 $21,288 $9,173 $12,059 $9,664 $11,309 City Clerk $902 $32,561 $9,372 $142 $1,140 $570 $997 $142 $570 Finance $26,744 $8,713 $20,850 $7,721 $34,194 $18,239 $24,401 $11,258 $21,341 Network Services $39,132 $12,673 $29,399 $18,338 $66,329 $38,990 $50,901 $23,422 $33,725 Information Services $45,800 $2,601 $26,524 $1,301 $10,404 $5,202 $9,104 $1,301 $5,202 Finance Support Services $1,287 $449 $1,107 $442 $1,762 $759 $998 $800 $936 Human Resources $30,660 $9,687 $32,320 $4,843 $38,749 $19,375 $33,906 $4,843 $19,375 Wellness Program $178 $56 $113 $28 $226 $113 $197 $28 $113 Public Works Administration $79,802 Facilities Maintenance $45,475 $394,186 $96,999 Fleet $31,049 $13,428 $82,011 $2,737 $34,997 CIP Project EngineeringTransportation/Plan EngineeringActive Transportation Insurance ISF Fund $32,761 $7,963 $11,414 $7,660 $23,475 $16,234 $10,467 $6,777 $32,921 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Solid Waste Recycling (Utilities Services)Subtotal $325,736 $116,685 $336,561 $446,636 $225,557 $121,463 $241,962 $169,026 $176,764 Proposed Costs $325,736 $116,685 $336,561 $446,636 $225,557 $121,463 $241,962 $169,026 $176,764

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 4
Schedule A.004
2025
Central Service Departments Jack House Police Admin Patrol Investigations Police Support Svc
Neighborhood
Svcs
Traffic Safety Fire Admin Emergency
Response
Building ChargeCity Council $15,286 $10,191 City Administration $16 $35,214 $193,341 $51,754 $52,107 $4,323 $13,084 $20,539 $215,224 Office of DEI $4,043 $29,458 $7,509 $11,552 $578 $1,733 $2,311 $27,147 Community Services GroupFinance Non Departmental $8 $7,487 $1,043 $451 $1,692 $294 $175 $1,787 $2,214 City Attorney $15 $65,542 $186,318 $49,874 $50,214 $4,166 $12,610 $36,882 $207,407 City Clerk $27,403 $7,265 $1,852 $2,849 $142 $427 $18,174 $6,696Finance $122 $60,898 $228,349 $60,836 $73,137 $5,654 $15,336 $28,455 $243,369 Network Services $125,955 $529,539 $116,267 $131,065 $21,649 $31,137 $118,452 $368,006 Information Services $116,122 $66,328 $16,907 $26,011 $1,301 $3,901 $96,787 $61,126 Finance Support Services $1 $2,808 $15,418 $4,127 $4,155 $345 $1,043 $1,809 $17,164 Human Resources $40,499 $248,357 $65,602 $96,873 $4,843 $14,531 $28,492 $228,983 Wellness Program $24,413 $1,435 $366 $563 $28 $84 $24,329 $1,322Public Works AdministrationFacilities Maintenance $44,915 $51,972 $51,972 $51,972 $103,943 $51,972 $51,972 $86,067 $76,096 Fleet $48,131 $299,235 $106,863 $13,577 $18,085 $45,628 CIP Project EngineeringTransportation/Plan EngineeringActive Transportation Insurance ISF Fund $105 $839,420 $54,846 $16,438 $38,594 $4,725 $4,748 $498,614 $67,238 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Solid Waste Recycling (Utilities Services)Subtotal $45,182 $1,465,193 $1,912,904 $550,818 $606,332 $118,105 $196,409 $972,889 $1,521,992 Proposed Costs $45,182 $1,465,193 $1,912,904 $550,818 $606,332 $118,105 $196,409 $972,889 $1,521,992

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 5
Schedule A.005
2025
Central Service Departments Hazard
Prevention
Training
Services
Recruit
Academy
Fire Apparatus Fire Station Fac
Sup
Moble Crisis
Unit
Emergency
Mgmt
FD201 Local
Sales Tax
FD202
Downtown Bid
Building ChargeCity CouncilCity Administration $15,264 $1,534 $696 $8,966 $588 $2,326 $1,406 $2,629 Office of DEI $4,043 $1,155 $578 Community Services GroupFinance Non Departmental $662 $761 $345 $1,937 $292 $667 $89 $1,304 City Attorney $14,710 $1,478 $671 $8,640 $567 $2,242 $1,354 $2,534 City Clerk $997 $285 $142 Finance $24,399 $5,130 $1,118 $18,328 $3,329 $3,990 $3,284 $29 $4,237 Network Services $69,551 $13,852 $17,498 Information Services $9,104 $2,601 $1,301 Finance Support Services $1,217 $123 $55 $715 $47 $186 $112 $210Human Resources $33,906 $9,687 $4,843 Wellness Program $197 $56 $28 Public Works AdministrationFacilities Maintenance $76,096 $76,096 FleetCIP Project EngineeringTransportation/Plan EngineeringActive Transportation Insurance ISF Fund $14,443 $10,135 $4,597 $27,414 $3,887 $8,886 $1,997 $17,376 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Solid Waste Recycling (Utilities Services)Subtotal $264,589 $95,257 $7,482 $93,636 $8,710 $18,297 $32,632 $29 $28,290 Proposed Costs $264,589 $95,257 $7,482 $93,636 $8,710 $18,297 $32,632 $29 $28,290

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 6
Schedule A.006
2025
Central Service Departments FD206 Law
Enforc Grant
FD208 Tourism
Bid
FD209 CASP
Certify
FD212 SL
Ranch CFD
FD213 Avila
Ranch CFE
FD214 Avilia
Ranch DPA
FD215 Aff
Housing BEGIN
FD217 Opioid
Settlement
FD401 Cap
Outlay
Building Charge $264 City CouncilCity Administration $2,214 $30,540 $7 $2,573 $715 $567 $807 Office of DEI $751 Community Services GroupFinance Non Departmental $270 $13,446 $3 $1,276 $355 $282 $400 City Attorney $2,133 $29,431 $7 $2,479 $689 $547 $777 City Clerk $186 Finance $2,239 $49,357 $178 $4,047 $1,474 $930 $19 $1,251 $10,534 Network Services $3,656 Information Services $1,691 Finance Support Services $177 $2,435 $1 $205 $57 $45 $64 Human Resources $6,297 Wellness Program $37 Public Works AdministrationFacilities Maintenance $1,107 FleetCIP Project Engineering $118,285 Transportation/Plan EngineeringActive Transportation Insurance ISF Fund $3,593 $180,211 $47 $16,997 $4,728 $3,749 $5,329 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Solid Waste Recycling (Utilities Services)Subtotal $10,626 $319,409 $243 $27,577 $8,018 $6,120 $19 $8,628 $128,819 Proposed Costs $10,626 $319,409 $243 $27,577 $8,018 $6,120 $19 $8,628 $128,819

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 7
Schedule A.007
2025
Central Service Departments FD402 Fleet
Replace
FD403 IT
Replace
FD404 Major
Fac Rep
FD406 PS Equip
Replace
FD504 LOVR
Impact Fee
FD505
Affordable
Housing
FD507 Trans
Impact
FD601 Water FD602 Sewer
Building Charge $2,141 $2,140 City Council $6,794 $6,794 City Administration $4,360 $119,292 $135,651 Office of DEI $20,604 $20,979 Community Services Group $58,543 $61,954 Finance Non Departmental $2,162 $19,829 $27,474 City Attorney $4,202 $114,959 $130,724 City Clerk $16,818 $16,910 Finance $1,170 $1,120 $1,042 $7,058 $10 $19 $570 $226,471 $256,974 Network Services $264,576 $278,660 Information Services $128,431 $129,277 Finance Support Services $347 $9,514 $10,818 Human Resources $195,926 $175,921 Wellness Program $1,004 $1,021 Public Works Administration $9,009 $9,010 Facilities Maintenance $45,781 $45,782 Fleet $119,669 $216,781 CIP Project Engineering $137,783 $99,654 $166,104 $69,466 Transportation/Plan EngineeringActive Transportation Insurance ISF Fund $28,811 $292,870 $395,258 Natural Resources Protection (Utility Services) ($449) ($673)Eng Dev Review (Utility Services) ($131,166) ($131,166)Solid Waste Recycling (Utilities Services) ($4,810) ($5,131)Subtotal $1,170 $1,120 $138,825 $46,940 $10 $19 $100,224 $1,681,910 $1,854,624 Proposed Costs $1,170 $1,120 $138,825 $46,940 $10 $19 $100,224 $1,681,910 $1,854,624

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 8
Schedule A.008
2025
Central Service Departments FD611 Parking FD621 Transit FD701 Genl Agency
FD705 Whale
Rock
FD711
Hazardous Mat
FD712 City/SLO
PEG
FD713 SLCUSD
PEG
F715 Boysen
Rnch Cons
Esmt
FD726 Asset
Forfeiture
Building ChargeCity Council $5,095 $11,889 City Administration $54,562 $21,299 $10,540 $23,869 $1,394 $71 $193 Office of DEI $8,964 $1,415 $2,426 Community Services Group $55,669 $10,596 $1,257 Finance Non Departmental $12,011 $7,601 $5,226 $7,078 $688 $35 $97 City Attorney $52,581 $20,526 $10,158 $23,003 $1,343 $68 $186 City Clerk $11,013 $20,887 $599 Finance $111,482 $37,348 $17,393 $38,621 $2,885 $168 $297 Network Services $138,128 $62,321 $62,112 Information Services $42,320 $9,279 $17,849 Finance Support Services $4,351 $1,698 $841 $1,903 $111 $6 $17 Human Resources $86,734 $11,867 $20,344 Wellness Program $437 $69 $118 Public Works Administration $138,933 $50,671 Facilities Maintenance $42,270 $1,007 Fleet $16,993 $31,310 CIP Project Engineering $379,856 $9,532 $431 Transportation/Plan Engineering $35,058 Active Transportation $10,714 $10,714 Insurance ISF Fund $172,515 $103,254 $69,647 $97,683 $9,175 $471 $1,276 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Solid Waste Recycling (Utilities Services) ($748)Subtotal $1,379,686 $391,973 $113,805 $327,855 $15,596 $819 $2,066 Proposed Costs $1,379,686 $391,973 $113,805 $327,855 $15,596 $819 $2,066

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Allocated Costs by Department
Summary page 9
Schedule A.009
2025
Central Service Departments FD727 SWAT All Other Subtotal Direct Billed Unallocated TotalBuilding Charge $25,260 $75,654 $75,654 City Council $139,274 $139,274 City Administration $11 $1,561,787 $1,561,787 Office of DEI $214,666 $214,666 Community Services Group $455,231 $455,231 Finance Non Departmental $6 $180,158 $180,158 City Attorney $6 $1,445,964 $1,445,964 City Clerk $293,534 $267,234 $560,768 Finance $15 $133,718 $2,302,238 $256,252 $2,558,490 Network Services $158,275 $3,497,669 $3,497,669 Information Services $7,714 $1,295,006 $1,295,006 Finance Support Services $1 $111,891 $111,891 Human Resources $1,878,721 $1,878,721 Wellness Program $58,891 $58,891 Public Works Administration $987,309 $987,309 Facilities Maintenance $27,774 $1,574,796 $1,574,796 Fleet $37,426 $1,693,417 $1,693,417 CIP Project Engineering $13,432 $994,543 $257,197 $3,081,043 $4,332,783 Transportation/Plan Engineering $313,648 $854,933 $1,168,581 Active Transportation $139,227 $152,714 $291,941 Insurance ISF Fund $53 $3,904,645 $3,904,645 Natural Resources Protection (Utility Services) ($1,122) $1,122 $1,246,522 $1,246,522 Eng Dev Review (Utility Services) ($262,332) $262,332 $37,844 $37,844 Solid Waste Recycling (Utilities Services) ($10,689) $10,689 Subtotal $92 $403,599 $22,844,126 $531,340 $5,896,542 $29,272,008 Proposed Costs $92 $403,599 $22,844,126 $531,340 $5,896,542 $29,272,008

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Summary of Allocated Costs
Summary page 10
Schedule C.001
2025
Departments Total Expenditures Cost Adjustments Total AllocatedBuilding Charge $161,093 City Council $235,270 ($1,873)City Administration $1,593,051 ($1,128)Office of DEI $567,531 ($479,009)Community Services Group $554,787 Finance Non Departmental $227,523 City Attorney $1,652,744 ($101,445)City Clerk $778,365 Finance $2,686,591 Network Services $3,664,628 Information Services $1,402,583 Finance Support Services $123,019 Human Resources $2,047,242 ($16,459)Wellness Program $38,744 Public Works Administration $1,486,040 Facilities Maintenance $1,539,289 Fleet $1,470,536 CIP Project Engineering $2,819,887 $143,882 Transportation/Plan Engineering $880,829 ($99,930)Active Transportation $257,727 Insurance ISF Fund $4,393,969 Natural Resources Protection (Utility Services) $1,246,522 Eng Dev Review (Utility Services)Solid Waste Recycling (Utilities Services)Cultural Activities $56,010 Economic Development $221,499 Natural Resource Protection $241,747 Tourism and Bid Promotion $6,638 Community Promotion $53,836 Community Development Admin $883,528 Commissions & Committees $4,965 Planning $527,734 Engineering $283,452 Development Services $42,854 Building and Safety $571,340 Housing Policy/Homelessness $178,964 Parks Maintenance $1,155,301 Swim Center Maintenance $139,736 Urban Forest Services $324,598 Streets Maintenance $872,926 Traffic Signals & Lighting $210,070 Parking AdminStormwater and Flood Control $325,736

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Summary of Allocated Costs
Summary page 11
Schedule C.002
2025
Departments Total Expenditures Cost Adjustments Total AllocatedSolid Waste Recycling $116,685 Recreation Administration $336,561 Recreation Facilities $446,636 Youth Services $225,557 Community Services $121,463 Ranger Program $241,962 Aquatics $169,026 Golf Course $176,764 Jack House $45,182 Police Administration $1,465,193 Patrol $1,912,904 Investigations $550,818 Police Support Services $606,332 Neighborhood Services $118,105 Traffic Safety $196,409 Fire Administration $972,889 Emergency Response $1,521,992 Hazard Prevention $264,589 Training Services $95,257 Recruit Academy $7,482 Fire Apparatus Service $93,636 Fire Station $8,710 Mobile Crisis Unit $18,297 Emergency Management $32,632 FD201 Local Sales Tax Fund $29 FD202 Downtown Bid Fund $28,290 FD206 Law Enforcement Grant Fund $10,626 FD208 Tourism Bid Fund $319,409 FD209 SB1186 CASP Certify Fund $243 FD212 San Luis Ranch CFD $27,577 FD213 Avila Ranch CFE $8,018 FD214 Avilia Ranch DPA Fund $6,120 FD215 Affordable Housing BEGIN Loan Fund $19 FD217 Opioid Settlement Fund $8,628 FD401 Capital Outlay Engineering $128,819 FD402 Fleet Replace $1,170 FD403 Info Tech Replacement Fund $1,120 FD404 Major Facility Replacement Fund $138,825 FD406 Public Safety Equip Replacement Fund $46,940 FD504 LOVR Impact Fee Fund $10 FD505 Affordable Housing Fund $19 FD507 Transportation Impact Fee Fund $100,224 FD601 Water Fund $1,681,910 FD602 Sewer Fund $1,854,624

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Summary of Allocated Costs
Summary page 12
Schedule C.003
2025
Departments Total Expenditures Cost Adjustments Total AllocatedFD611 Parking Fund $1,379,686 FD621Transit Fund $391,973 FD701 General Agency Fund $113,805 FD705 Whale Rock Fund $327,855 FD711 Hazardous Mat Task Force Fund $15,596 FD712 City Of SLO PEG FundFD713 SLCUSD PEG FundFD715 Boysen Ranch Conserv Easemt Fund $819 FD726 Asset Forfeiture Pending $2,066 FD727 SWAT Task Force $92 All Other $403,599 Unallocated $5,896,542 Direct Billed $531,340 Total $29,666,877 ($394,869) $29,272,008

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 13
Schedule D.001
2025
Departments Building Charge City Council City Admin Office of DEI Comm Svc Group
Fin NonDepart City Attorney City Clerk Finance
Schedule: 1.007 2.005 3.009 4.005 5.005 6.005 7.006 8.006 9.010Building Charge ($161,093) $0 $0 $0 $0 $0 $0 $0 $0 City Council $8,141 ($360,074) $2,661 $1,765 $0 $186 $2,819 $617 $9,903 City Administration $3,052 $105,304 ($2,088,498) $2,470 $0 $1,133 $19,090 $150,012 $29,183 Office of DEI $696 $0 $101,703 ($276,065) $0 $2,511 $6,801 $247 $13,178 Community Services Group $1,632 $0 $7,871 $1,444 ($622,867) $284 $6,648 $309 $9,434 Finance Non Departmental $0 $0 $3,228 $0 $0 ($250,110) $2,726 $0 $3,671 City Attorney $3,693 $15,286 $23,448 $4,043 $0 $2,120 ($1,806,568) $22,514 $29,652 City Clerk $2,948 $0 $11,043 $2,599 $0 $1,543 $10,642 ($919,681) $17,300 Finance $11,509 $25,477 $38,116 $9,242 $0 $4,066 $36,732 $46,290 ($3,125,999)Network Services $5,610 $0 $78,556 $4,939 $0 $14,895 $50,104 $1,218 $83,630 Information Services $1,790 $0 $46,461 $5,008 $0 $492 $19,176 $1,235 $29,865 Finance Support Services $0 $0 $1,745 $0 $0 $865 $1,682 $0 $3,709 Human Resources $0 $33,970 $29,045 $5,776 $0 $3,900 $27,990 $60,105 $49,844 Wellness Program $0 $0 $549 $0 $0 $272 $529 $0 $931 Public Works Administration $19,028 $40,763 $21,083 $4,620 $167,636 $292 $20,317 $71,557 $30,975 Facilities Maintenance $4,790 $0 $21,839 $2,888 $0 $6,008 $21,046 $712 $45,304 Fleet $476 $0 $20,863 $2,599 $0 $6,485 $20,106 $641 $42,624 CIP Project Engineering $21,644 $0 $40,007 $10,397 $0 $854 $38,554 $2,564 $59,736 Transportation/Plan Engineering $430 $0 $12,497 $2,888 $0 $720 $12,043 $712 $18,642 Active Transportation $0 $0 $3,656 $721 $0 $116 $3,523 $180 $4,830 Insurance ISF Fund $0 $0 $62,340 $0 $0 $23,210 $60,076 $0 $85,098 Natural Resources Protection (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 Eng Dev Review (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 Solid Waste Recycling (Utilities Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 Cultural Activities $358 $0 $5,060 $0 $0 $2,509 $4,875 $0 $7,868Economic Development $325 $0 $105,207 $866 $0 $4,178 $11,135 $213 $19,808 Natural Resource Protection $2,473 $0 $84,880 $2,311 $0 $2,690 $17,042 $570 $26,096 Tourism and Bid Promotion $0 $0 $0 $0 $0 $0 $0 $0 $0 Community Promotion $0 $0 $4,986 $116 $0 $2,253 $4,805 $29 $8,800 Community Development Admin $14,647 $59,447 $13,780 $2,888 $150,128 $1,305 $21,234 $103,402 $22,550 Commissions & Committees $0 $0 $144 $87 $0 $24 $139 $22 $462 Planning $6,168 $0 $26,902 $5,776 $0 $1,906 $25,925 $1,425 $39,546 Engineering $3,522 $0 $12,757 $3,466 $0 $199 $12,294 $855 $19,092 Development Services $0 $0 $0 $0 $0 $0 $0 $0 $26 Building and Safety $9,793 $0 $40,956 $9,820 $0 $3,923 $73,943 $2,421 $64,943 Housing Policy/Homelessness $0 $0 $17,042 $2,888 $0 $3,555 $16,423 $712 $26,901 Parks Maintenance $3,711 $0 $57,845 $8,664 $0 $15,878 $55,743 $2,137 $101,454 Swim Center Maintenance $0 $0 $9,440 $578 $0 $3,639 $9,098 $142 $17,369 Urban Forest Services $571 $0 $3,253 $1,155 $0 $180 $3,134 $285 $6,747 Streets Maintenance $4,281 $0 $34,559 $8,087 $0 $6,378 $33,304 $1,995 $63,339

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 14
Schedule D.002
2025
Departments Network
Services
Info Services Fin Support Svc Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng
Schedule: 10.018 11.006 12.006 13.007 14.006 15.007 16.012 17.006 18.005Building Charge $0 $0 $0 $0 $0 $0 $0 $0 $0 City Council $34,287 $6,074 $241 $22,416 $88 $0 $30,823 $0 $0 City Administration $43,995 $56,388 $1,629 $47,112 $124 $0 $11,556 $3,659 $0 Office of DEI $10,055 $2,429 $580 $8,966 $35 $0 $2,637 $0 $0 Community Services Group $15,141 $3,037 $567 $11,208 $44 $0 $4,381 $0 $0 Finance Non Departmental $0 $0 $233 $0 $0 $0 $0 $0 $0 City Attorney $38,973 $19,904 $1,690 $46,255 $124 $0 $13,983 $0 $0 City Clerk $33,598 $5,466 $796 $20,175 $80 $0 $11,162 $0 $0 Finance $63,757 $19,436 $2,747 $71,732 $283 $0 $43,575 $0 $0 Network Services ($4,235,415) $49,530 $3,747 $38,332 $151 $0 $21,239 $15,240 $0 Information Services $76,323 ($1,643,572) $1,434 $38,870 $153 $0 $6,776 $0 $0 Finance Support Services $0 $0 ($142,454) $0 $0 $0 $0 $0 $0 Human Resources $65,377 $13,005 $2,316 ($2,424,234) $177 $0 $42,459 $0 $0 Wellness Program $0 $0 $44 $0 ($61,322) $0 $16,652 $0 $0 Public Works Administration $91,283 $129,403 $1,682 $64,352 $226 ($2,217,909) $51,080 $7,355 $0 Facilities Maintenance $49,361 $6,503 $1,742 $24,507 $140 $64,907 ($1,898,897) $26,500 $0 Fleet $35,282 $5,852 $1,664 $21,797 $127 $55,222 $2,118 ($1,775,656) $0 CIP Project Engineering $130,146 $23,409 $3,190 $98,106 $506 $827,176 $63,395 $23,720 ($4,332,783)Transportation/Plan Engineering $40,849 $6,503 $997 $24,294 $140 $245,451 $2,265 $5,765 $0 Active Transportation $9,319 $1,627 $292 $7,391 $33 $0 $0 $0 $0Insurance ISF Fund $0 $0 $4,972 $0 $0 $0 $0 $0 $0 Natural Resources Protection (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 Eng Dev Review (Utility Services) $0 $0 $0 $0 $0 $37,844 $0 $0 $0 Solid Waste Recycling (Utilities Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 Cultural Activities $0 $0 $404 $0 $0 $0 $1,504 $0 $0 Economic Development $11,337 $1,951 $922 $7,266 $43 $0 $1,368 $0 $0 Natural Resource Protection $24,452 $5,202 $1,411 $19,375 $113 $0 $10,395 $5,686 $0 Tourism and Bid Promotion $6,638 $0 $0 $0 $0 $0 $0 $0 $0 Community Promotion $1,022 $260 $397 $969 $6 $0 $0 $0 $0 Community Development Admin $46,372 $348,270 $1,099 $33,957 $140 $0 $42,901 $0 $0 Commissions & Committees $2,705 $195 $11 $726 $5 $0 $0 $0 $0 Planning $70,424 $13,005 $2,145 $48,436 $281 $0 $18,065 $8,820 $0 Engineering $47,283 $7,803 $1,017 $29,129 $169 $0 $10,315 $0 $0 Development Services $0 $0 $0 $0 $0 $0 $0 $0 $0 Building and Safety $132,971 $22,110 $3,266 $82,342 $479 $0 $28,685 $29,761 $0 Housing Policy/Homelessness $27,834 $6,503 $1,359 $24,218 $140 $0 $0 $0 $0 Parks Maintenance $128,519 $19,508 $4,613 $72,812 $422 $279,079 $16,514 $164,787 $0 Swim Center Maintenance $11,931 $1,301 $752 $4,843 $28 $30,011 $0 $1,304 $0 Urban Forest Services $27,280 $2,601 $259 $9,687 $56 $222,827 $2,540 $40,022 $0 Streets Maintenance $101,931 $18,207 $2,756 $67,811 $394 $117,800 $19,055 $296,801 $0

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 15
Schedule D.003
2025
Departments Trans
Engineering
Active
Transportation
FD 802
Insurance ISF
Fund
Natural
Resources
Protection
(Utility
Services)
Eng Dev Review
(Utility)
Solid Wste Rec
(Utilities)
Total Plan
Allocated
Schedule: 19.007 20.005 21.009 22.005 23.005 24.005Building Charge $0 $0 $0 $0 $0 $0 $0 City Council $0 $0 $6,656 $0 $0 $0 $0 City Administration $0 $0 $21,868 $0 $0 $0 $0 Office of DEI $0 $0 $37,705 $0 $0 $0 $0 Community Services Group $0 $0 $6,080 $0 $0 $0 $0 Finance Non Departmental $0 $0 $12,729 $0 $0 $0 $0 City Attorney $0 $0 $33,584 $0 $0 $0 $0 City Clerk $0 $0 $23,964 $0 $0 $0 $0 Finance $0 $0 $66,446 $0 $0 $0 $0 Network Services $0 $0 $203,596 $0 $0 $0 $0 Information Services $0 $0 $13,406 $0 $0 $0 $0 Finance Support Services $0 $0 $11,434 $0 $0 $0 $0 Human Resources $0 $0 $59,487 $0 $0 $0 $0 Wellness Program $0 $0 $3,601 $0 $0 $0 $0 Public Works Administration $0 $0 $10,217 $0 $0 $0 $0 Facilities Maintenance $0 $0 $83,361 $0 $0 $0 $0 Fleet $0 $0 $89,264 $0 $0 $0 $0 CIP Project Engineering $0 $0 $25,610 $0 $0 $0 $0 Transportation/Plan Engineering ($1,168,581) $0 $13,486 $0 $0 $0 $0 Active Transportation $0 ($291,941) $2,526 $0 $0 $0 $0 Insurance ISF Fund $0 $0 ($4,629,665) $0 $0 $0 $0 Natural Resources Protection (Utility Services) $0 $0 $0 ($1,246,522) $0 $0 $0 Eng Dev Review (Utility Services) $0 $0 $0 $0 ($37,844) $0 $0 Solid Waste Recycling (Utilities Services) $0 $0 $0 $0 $0 $0 $0 Cultural Activities $0 $0 $33,432 $0 $0 $0 $56,010 Economic Development $0 $0 $56,880 $0 $0 $0 $221,499 Natural Resource Protection $0 $0 $39,051 $0 $0 $0 $241,747 Tourism and Bid Promotion $0 $0 $0 $0 $0 $0 $6,638 Community Promotion $0 $0 $30,193 $0 $0 $0 $53,836 Community Development Admin $0 $0 $21,408 $0 $0 $0 $883,528 Commissions & Committees $0 $0 $445 $0 $0 $0 $4,965 Planning $150,512 $74,971 $33,427 $0 $0 $0 $527,734 Engineering $128,078 $0 $7,473 $0 $0 $0 $283,452 Development Services $0 $42,828 $0 $0 $0 $0 $42,854 Building and Safety $0 $0 $65,927 $0 $0 $0 $571,340 Housing Policy/Homelessness $0 $0 $51,389 $0 $0 $0 $178,964 Parks Maintenance $0 $0 $223,615 $0 $0 $0 $1,155,301 Swim Center Maintenance $0 $0 $49,300 $0 $0 $0 $139,736 Urban Forest Services $0 $0 $4,001 $0 $0 $0 $324,598 Streets Maintenance $0 $0 $96,228 $0 $0 $0 $872,926

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 16
Schedule D.004
2025
Departments Building Charge City Council City Admin Office of DEI Comm Svc Group
Fin NonDepart City Attorney City Clerk Finance
Traffic Signals & Lighting $0 $0 $10,213 $1,155 $0 $3,112 $9,842 $285 $17,386 Parking Admin $0 $0 $0 $0 $0 $0 $0 $0 $0 Stormwater and Flood Control $0 $0 $16,137 $3,656 $0 $2,077 $15,551 $902 $26,744 Solid Waste Recycling $0 $18,683 $5,638 $1,155 $10,596 $477 $5,433 $32,561 $8,713 Recreation Administration $0 $5,095 $13,882 $2,311 $106,488 $615 $18,168 $9,372 $20,850 Recreation Facilities $0 $0 $5,542 $578 $0 $515 $5,340 $142 $7,721 Youth Services $0 $0 $22,091 $4,620 $0 $1,279 $21,288 $1,140 $34,194 Community Services $0 $0 $9,519 $2,311 $0 $978 $9,173 $570 $18,239 Ranger Program $0 $0 $12,514 $4,043 $0 $364 $12,059 $997 $24,401Aquatics $0 $0 $10,029 $578 $0 $448 $9,664 $142 $11,258 Golf Course $0 $0 $11,735 $2,311 $0 $2,229 $11,309 $570 $21,341Jack House $0 $0 $16 $0 $0 $8 $15 $0 $122 Police Administration $0 $15,286 $35,214 $4,043 $0 $7,487 $65,542 $27,403 $60,898 Patrol $0 $0 $193,341 $29,458 $0 $1,043 $186,318 $7,265 $228,349Investigations $0 $0 $51,754 $7,509 $0 $451 $49,874 $1,852 $60,836 Police Support Services $0 $0 $52,107 $11,552 $0 $1,692 $50,214 $2,849 $73,137 Neighborhood Services $0 $0 $4,323 $578 $0 $294 $4,166 $142 $5,654 Traffic Safety $0 $0 $13,084 $1,733 $0 $175 $12,610 $427 $15,336Fire Administration $0 $10,191 $20,539 $2,311 $0 $1,787 $36,882 $18,174 $28,455 Emergency Response $0 $0 $215,224 $27,147 $0 $2,214 $207,407 $6,696 $243,369 Hazard Prevention $0 $0 $15,264 $4,043 $0 $662 $14,710 $997 $24,399 Training Services $0 $0 $1,534 $0 $0 $761 $1,478 $0 $5,130 Recruit Academy $0 $0 $696 $0 $0 $345 $671 $0 $1,118 Fire Apparatus Service $0 $0 $8,966 $1,155 $0 $1,937 $8,640 $285 $18,328 Fire Station $0 $0 $588 $0 $0 $292 $567 $0 $3,329 Mobile Crisis Unit $0 $0 $2,326 $0 $0 $667 $2,242 $0 $3,990 Emergency Management $0 $0 $1,406 $578 $0 $89 $1,354 $142 $3,284FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $0 $0 $29 FD202 Downtown Bid Fund $0 $0 $2,629 $0 $0 $1,304 $2,534 $0 $4,237 FD206 Law Enforcement Grant Fund $0 $0 $2,214 $0 $0 $270 $2,133 $0 $2,239 FD208 Tourism Bid Fund $264 $0 $30,540 $751 $0 $13,446 $29,431 $186 $49,357 FD209 SB1186 CASP Certify Fund $0 $0 $7 $0 $0 $3 $7 $0 $178 FD212 San Luis Ranch CFD $0 $0 $2,573 $0 $0 $1,276 $2,479 $0 $4,047 FD213 Avila Ranch CFE $0 $0 $715 $0 $0 $355 $689 $0 $1,474 FD214 Avilia Ranch DPA Fund $0 $0 $567 $0 $0 $282 $547 $0 $930 FD215 Affordable Housing BEGIN Loan Fund $0 $0 $0 $0 $0 $0 $0 $0 $19 FD217 Opioid Settlement Fund $0 $0 $807 $0 $0 $400 $777 $0 $1,251 FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $0 $0 $10,534FD402 Fleet Replace $0 $0 $0 $0 $0 $0 $0 $0 $1,170 FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $0 $0 $0 $1,120 FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $0 $0 $0 $1,042 FD406 Public Safety Equip Replacement Fund $0 $0 $4,360 $0 $0 $2,162 $4,202 $0 $7,058

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 17
Schedule D.005
2025
Departments Network
Services
Info Services Fin Support Svc Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng
Traffic Signals & Lighting $33,362 $2,601 $814 $9,687 $56 $50,167 $0 $28,316 $0 Parking Admin $0 $0 $0 $0 $0 $0 $0 $0 $0 Stormwater and Flood Control $39,132 $45,800 $1,287 $30,660 $178 $79,802 $0 $31,049 $0 Solid Waste Recycling $12,673 $2,601 $449 $9,687 $56 $0 $0 $0 $0Recreation Administration $29,399 $26,524 $1,107 $32,320 $113 $0 $45,475 $13,428 $0 Recreation Facilities $18,338 $1,301 $442 $4,843 $28 $0 $394,186 $0 $0 Youth Services $66,329 $10,404 $1,762 $38,749 $226 $0 $0 $0 $0 Community Services $38,990 $5,202 $759 $19,375 $113 $0 $0 $0 $0 Ranger Program $50,901 $9,104 $998 $33,906 $197 $0 $0 $82,011 $0Aquatics $23,422 $1,301 $800 $4,843 $28 $0 $96,999 $2,737 $0 Golf Course $33,725 $5,202 $936 $19,375 $113 $0 $0 $34,997 $0 Jack House $0 $0 $1 $0 $0 $0 $44,915 $0 $0 Police Administration $125,955 $116,122 $2,808 $40,499 $24,413 $0 $51,972 $48,131 $0 Patrol $529,539 $66,328 $15,418 $248,357 $1,435 $0 $51,972 $299,235 $0 Investigations $116,267 $16,907 $4,127 $65,602 $366 $0 $51,972 $106,863 $0 Police Support Services $131,065 $26,011 $4,155 $96,873 $563 $0 $103,943 $13,577 $0 Neighborhood Services $21,649 $1,301 $345 $4,843 $28 $0 $51,972 $18,085 $0 Traffic Safety $31,137 $3,901 $1,043 $14,531 $84 $0 $51,972 $45,628 $0 Fire Administration $118,452 $96,787 $1,809 $28,492 $24,329 $0 $86,067 $0 $0 Emergency Response $368,006 $61,126 $17,164 $228,983 $1,322 $0 $76,096 $0 $0 Hazard Prevention $69,551 $9,104 $1,217 $33,906 $197 $0 $76,096 $0 $0 Training Services $0 $0 $123 $0 $0 $0 $76,096 $0 $0 Recruit Academy $0 $0 $55 $0 $0 $0 $0 $0 $0 Fire Apparatus Service $13,852 $2,601 $715 $9,687 $56 $0 $0 $0 $0 Fire Station $0 $0 $47 $0 $0 $0 $0 $0 $0 Mobile Crisis Unit $0 $0 $186 $0 $0 $0 $0 $0 $0 Emergency Management $17,498 $1,301 $112 $4,843 $28 $0 $0 $0 $0 FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD202 Downtown Bid Fund $0 $0 $210 $0 $0 $0 $0 $0 $0 FD206 Law Enforcement Grant Fund $0 $0 $177 $0 $0 $0 $0 $0 $0 FD208 Tourism Bid Fund $3,656 $1,691 $2,435 $6,297 $37 $0 $1,107 $0 $0 FD209 SB1186 CASP Certify Fund $0 $0 $1 $0 $0 $0 $0 $0 $0 FD212 San Luis Ranch CFD $0 $0 $205 $0 $0 $0 $0 $0 $0 FD213 Avila Ranch CFE $0 $0 $57 $0 $0 $0 $0 $0 $0 FD214 Avilia Ranch DPA Fund $0 $0 $45 $0 $0 $0 $0 $0 $0 FD215 Affordable Housing BEGIN Loan Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD217 Opioid Settlement Fund $0 $0 $64 $0 $0 $0 $0 $0 $0 FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $0 $0 $118,285 FD402 Fleet Replace $0 $0 $0 $0 $0 $0 $0 $0 $0 FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $0 $0 $0 $137,783 FD406 Public Safety Equip Replacement Fund $0 $0 $347 $0 $0 $0 $0 $0 $0

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 18
Schedule D.006
2025
Departments Trans
Engineering
Active
Transportation
FD 802
Insurance ISF
Fund
Natural
Resources
Protection
(Utility
Services)
Eng Dev Review
(Utility)
Solid Wste Rec
(Utilities)
Total Plan
Allocated
Traffic Signals & Lighting $0 $0 $43,074 $0 $0 $0 $210,070 Parking Admin $0 $0 $0 $0 $0 $0 $0 Stormwater and Flood Control $0 $0 $32,761 $0 $0 $0 $325,736 Solid Waste Recycling $0 $0 $7,963 $0 $0 $0 $116,685 Recreation Administration $0 $0 $11,414 $0 $0 $0 $336,561 Recreation Facilities $0 $0 $7,660 $0 $0 $0 $446,636 Youth Services $0 $0 $23,475 $0 $0 $0 $225,557 Community Services $0 $0 $16,234 $0 $0 $0 $121,463 Ranger Program $0 $0 $10,467 $0 $0 $0 $241,962 Aquatics $0 $0 $6,777 $0 $0 $0 $169,026 Golf Course $0 $0 $32,921 $0 $0 $0 $176,764 Jack House $0 $0 $105 $0 $0 $0 $45,182 Police Administration $0 $0 $839,420 $0 $0 $0 $1,465,193 Patrol $0 $0 $54,846 $0 $0 $0 $1,912,904 Investigations $0 $0 $16,438 $0 $0 $0 $550,818 Police Support Services $0 $0 $38,594 $0 $0 $0 $606,332 Neighborhood Services $0 $0 $4,725 $0 $0 $0 $118,105 Traffic Safety $0 $0 $4,748 $0 $0 $0 $196,409 Fire Administration $0 $0 $498,614 $0 $0 $0 $972,889 Emergency Response $0 $0 $67,238 $0 $0 $0 $1,521,992 Hazard Prevention $0 $0 $14,443 $0 $0 $0 $264,589 Training Services $0 $0 $10,135 $0 $0 $0 $95,257 Recruit Academy $0 $0 $4,597 $0 $0 $0 $7,482 Fire Apparatus Service $0 $0 $27,414 $0 $0 $0 $93,636 Fire Station $0 $0 $3,887 $0 $0 $0 $8,710 Mobile Crisis Unit $0 $0 $8,886 $0 $0 $0 $18,297 Emergency Management $0 $0 $1,997 $0 $0 $0 $32,632 FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $29 FD202 Downtown Bid Fund $0 $0 $17,376 $0 $0 $0 $28,290 FD206 Law Enforcement Grant Fund $0 $0 $3,593 $0 $0 $0 $10,626 FD208 Tourism Bid Fund $0 $0 $180,211 $0 $0 $0 $319,409 FD209 SB1186 CASP Certify Fund $0 $0 $47 $0 $0 $0 $243 FD212 San Luis Ranch CFD $0 $0 $16,997 $0 $0 $0 $27,577 FD213 Avila Ranch CFE $0 $0 $4,728 $0 $0 $0 $8,018 FD214 Avilia Ranch DPA Fund $0 $0 $3,749 $0 $0 $0 $6,120 FD215 Affordable Housing BEGIN Loan Fund $0 $0 $0 $0 $0 $0 $19 FD217 Opioid Settlement Fund $0 $0 $5,329 $0 $0 $0 $8,628 FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $128,819 FD402 Fleet Replace $0 $0 $0 $0 $0 $0 $1,170 FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $0 $1,120 FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $0 $138,825FD406 Public Safety Equip Replacement Fund $0 $0 $28,811 $0 $0 $0 $46,940

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 19
Schedule D.007
2025
Departments Building Charge City Council City Admin Office of DEI Comm Svc Group
Fin NonDepart City Attorney City Clerk Finance
FD504 LOVR Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $0 $10 FD505 Affordable Housing Fund $0 $0 $0 $0 $0 $0 $0 $0 $19 FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $0 $570 FD601 Water Fund $2,141 $6,794 $119,292 $20,604 $58,543 $19,829 $114,959 $16,818 $226,471 FD602 Sewer Fund $2,140 $6,794 $135,651 $20,979 $61,954 $27,474 $130,724 $16,910 $256,974 FD611 Parking Fund $0 $5,095 $54,562 $8,964 $55,669 $12,011 $52,581 $11,013 $111,482 FD621Transit Fund $0 $11,889 $21,299 $1,415 $10,596 $7,601 $20,526 $20,887 $37,348 FD701 General Agency Fund $0 $0 $10,540 $0 $0 $5,226 $10,158 $0 $17,393 FD705 Whale Rock Fund $0 $0 $23,869 $2,426 $1,257 $7,078 $23,003 $599 $38,621 FD711 Hazardous Mat Task Force Fund $0 $0 $1,394 $0 $0 $688 $1,343 $0 $2,885 FD712 City Of SLO PEG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD713 SLCUSD PEG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD715 Boysen Ranch Conserv Easemt Fund $0 $0 $71 $0 $0 $35 $68 $0 $168 FD726 Asset Forfeiture Pending $0 $0 $193 $0 $0 $97 $186 $0 $297FD727 SWAT Task Force $0 $0 $11 $0 $0 $6 $6 $0 $15 All Other $25,260 $0 $0 $0 $0 $0 $0 $0 $133,718 Subtotal $0 $0 $0 $0 $0 $0 $0 ($267,234) ($256,252)Direct BillUnallocated $267,234 $256,252 Total $0 $0 $0 $0 $0 $0 $0 $0 $0

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 20
Schedule D.008
2025
Departments Network
Services
Info Services Fin Support Svc Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng
FD504 LOVR Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD505 Affordable Housing Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $0 $99,654 FD601 Water Fund $264,576 $128,431 $9,514 $195,926 $1,004 $9,009 $45,781 $119,669 $166,104 FD602 Sewer Fund $278,660 $129,277 $10,818 $175,921 $1,021 $9,010 $45,782 $216,781 $69,466 FD611 Parking Fund $138,128 $42,320 $4,351 $86,734 $437 $138,933 $42,270 $16,993 $379,856 FD621Transit Fund $62,321 $9,279 $1,698 $11,867 $69 $50,671 $1,007 $0 $9,532 FD701 General Agency Fund $0 $0 $841 $0 $0 $0 $0 $0 $0 FD705 Whale Rock Fund $62,112 $17,849 $1,903 $20,344 $118 $0 $0 $31,310 $431 FD711 Hazardous Mat Task Force Fund $0 $0 $111 $0 $0 $0 $0 $0 $0FD712 City Of SLO PEG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD713 SLCUSD PEG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD715 Boysen Ranch Conserv Easemt Fund $0 $0 $6 $0 $0 $0 $0 $0 $0 FD726 Asset Forfeiture Pending $0 $0 $17 $0 $0 $0 $0 $0 $0 FD727 SWAT Task Force $0 $0 $1 $0 $0 $0 $0 $0 $0 All Other $158,275 $7,714 $0 $0 $0 $0 $27,774 $37,426 $13,432 Subtotal $0 $0 $0 $0 $0 $0 $0 $0 ($3,338,240)Direct Bill $257,197 Unallocated $3,081,043 Total $0 $0 $0 $0 $0 $0 $0 $0 $0

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Detail of Allocated Costs
Summary page 21
Schedule D.009
2025
Departments Trans
Engineering
Active
Transportation
FD 802
Insurance ISF
Fund
Natural
Resources
Protection
(Utility
Services)
Eng Dev Review
(Utility)
Solid Wste Rec
(Utilities)
Total Plan
Allocated
FD504 LOVR Impact Fee Fund $0 $0 $0 $0 $0 $0 $10 FD505 Affordable Housing Fund $0 $0 $0 $0 $0 $0 $19 FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $100,224 FD601 Water Fund $0 $0 $292,870 ($449) ($131,166) ($4,810) $1,681,910 FD602 Sewer Fund $0 $0 $395,258 ($673) ($131,166) ($5,131) $1,854,624 FD611 Parking Fund $35,058 $10,714 $172,515 $0 $0 $0 $1,379,686 FD621Transit Fund $0 $10,714 $103,254 $0 $0 $0 $391,973 FD701 General Agency Fund $0 $0 $69,647 $0 $0 $0 $113,805 FD705 Whale Rock Fund $0 $0 $97,683 $0 $0 ($748) $327,855 FD711 Hazardous Mat Task Force Fund $0 $0 $9,175 $0 $0 $0 $15,596 FD712 City Of SLO PEG Fund $0 $0 $0 $0 $0 $0 $0 FD713 SLCUSD PEG Fund $0 $0 $0 $0 $0 $0 $0 FD715 Boysen Ranch Conserv Easemt Fund $0 $0 $471 $0 $0 $0 $819 FD726 Asset Forfeiture Pending $0 $0 $1,276 $0 $0 $0 $2,066 FD727 SWAT Task Force $0 $0 $53 $0 $0 $0 $92 All Other $0 $0 $0 $0 $0 $0 $403,599 Subtotal ($854,933) ($152,714) $0 ($1,247,644) ($300,176) ($10,689) $22,844,126 Direct Bill $1,122 $262,332 $10,689 $531,340 Unallocated $854,933 $152,714 $1,246,522 $37,844 $5,896,542 Total $0 $0 $0 $0 $0 $0 $29,272,008

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Summary of allocation basis
Summary page 22
Schedule E.001
2025
Department Basis of allocation10000000 - Building Charge 1.004 City Hall Total Square Footage Occupied By Department 1.005 919 Palm Total Square Footage Occupied By Department 1.006 Corporation Yard Total Square Footage Occupied By Department1011002 - City Council 2.004 City Council Count of Council Agenda Items by Department/Division1011001 - City Administration 3.004 Citywide Administration Total Operating Expenditures by Department/Division 3.005 Netwok Services & Info Services Direct Allocation to Network Services and Information Services 3.006 Economic Development Direct Allocation to Economic Development 3.007 Natural Resource Planning Direct Allocation to Natural Resources Planning 3.008 Office of Diversity, Equity and Inclusion Direct Allocation to DEI1011010 - Office of DEI 4.004 Office of DEI Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)
1011009 - Community Services Group 5.004 Project Supervision Percent of Project Supervision Time by Department/Fund1012007 - Finance Non Departmental 6.004 Non Departmental Operating Services and Supply Expenditures by Fund/Department/Division1011501 - City Attorney 7.004 General City Attorney Total Operating Expenditures by Department/Division 7.005 Direct Departmental Expenses Direct ot Department/Fund1011021 - City Clerk 8.004 City Clerk Services Count of Council Agenda Items by Department/Division 8.005 Public Counter/Main City Phone Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)
1012000 - Finance 9.004 Accounts Payable Accounts Payable Transaction Count by Department/Fund 9.005 Payroll Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

9.006 Purchasing Operating Services and Supply Expenditures by Fund/Department/Division 9.007 General Finance Total Operating Expenditures by Department/Division 9.008 Cashier Based on the amount of time spent by staff on this function and the relative amounts of revenue collected

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Summary of allocation basis
Summary page 23
Schedule E.002
2025
Department Basis of allocation 9.009 Budget Total Operating Expenditures by Department/Division1011101 - Network Services 10.004 Network Services & Desktop Support Number of Physical & Virtual Desktops, Laptops & Printers by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

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

10.006 MDC Support Number of MDCs by Fund/Department/Division 10.007 Tablet Support Number of Tablets by Fund/Department/Division 10.008 Server Support Number of Physical & Virtual Servers/Appliances by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

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

10.010 Radios Number of Assigned Radios by Fund/Department 10.011 Telemetry Number of Controllers by Fund/Div/Dept 10.012 Cellular Data Services Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department

10.013 Telephones Number of Telephones by Fund/Department 10.014 Cuesta 10.015 South Hills Number of Radio Repeaters by Fund/Department/Division 10.016 Tassajara Number of Radio Repeaters by Fund/Department/Division 10.017 Direct Dept Exp Directly to the Benefiting General Fund Department1011103 - Information Services 11.004 Information Services Estimate of Time by Department/Fund (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

11.005 Enterprise Apps Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)
1012006 - Finance Support Services 12.004 General Support Services Total Operating Expenditures by Department/Division 12.005 Direct1013001 - Human Resources 13.004 Human Resources Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

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

14.005 Preventative Mental Health1015001 - Public Works Administration

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Summary of allocation basis
Summary page 24
Schedule E.003
2025
Department Basis of allocation 15.004 Deputy Director/City Engineer Hours Supervised by Department/Division 15.005 Director Full Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

15.006 Enterprise Funds Analysis of Time Worked1015005 - Facilities Maintenance 16.004 Water/Sewer/Janitorial - City Hall Water/Sewer/Janitorial Exp by Square Footage Occupied 16.005 Water/Sewer/Janitorial - 919 Palm Street Water/Sewer/Janitorial Exp by Square Footage Occupied 16.006 Water/Sewer - Corp Yard Water/Sewer Exp by Square Footage Occupied 16.007 Janitorial - Corp Yard Janitorial Exp by Square Footage Occupied 16.008 Electric/Gas/Trash Electric/Gas/Trash Exp by Square Footage Occupied 16.009 Janitorial - Direct Direct Janitorial Costs by Department/Fund 16.010 Water/Sewer Direct Water/Sewer Expenditures by Department 16.011 Building Maintenance Maintenance Square Footage by Fund/Department1015008 - Fleet 17.004 Fleet Count of Vehicle Equivalent Unit by Department/Division 17.005 Fuel Fuel Gallons by Department and Fund1015009 - CIP Project Engineering 18.004 Project Engineering Number of Project Hours by Fund1015010 - Transportation/Plan Engineering 19.004 Parking Direct Allocation to Fund 611 Parking 19.005 Development Review Direct Allocation to Development Review 19.006 Long Range Plan Direct Allocation to Long Range Plan1015011 - Active Transportation 20.004 Projects8020000 - Insurance ISF Fund 21.004 Risk Management Operating Services and Supply Expenditures by Fund/Department/Division 21.005 WComp Premiums - PS Direct Allocation to Police & Fire Administration 21.006 WC Premiums Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)

21.007 Liability Premiums - Direct Direct to Police, Public Works and Community Development 21.008 Liability Premium Operating Services and Supply Expenditures by Fund/Department/Division1011050 - Natural Resources Protection (Utility Services) 22.004 Program Support Fixed amount per budget1014050 - Eng Dev Review (Utility Services)

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Summary of allocation basis
Summary page 25
Schedule E.004
2025
Department Basis of allocation 23.004 Utility Services Time Spent by Utilities on Behalf of Engineering Development Review106108 - Solid Waste Recycling (Utilities Services) 24.004 Utility Services Fixed amount per budget

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

SCHEDULE 1.01

BUILDING CHARGE

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

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

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Building Charge
Costs to be allocated
Detail page 27
Schedule 1.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: Departmental cost adjustments: CITY HALL $70,393 919 PALM $77,380 CORPORATE YARD $13,320 Total departmental cost adjustments: $161,093 $161,093 Total to be allocated $161,093 $161,093

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Building Charge
Schedule of costs to be
allocated by function
Detail page 28
Schedule 1.003
2025
Total General & Admin City Hall 919 Palm Corporation Yard Other Expense and CostSALARIES & WAGESFRINGE BENEFITSCost AdjustmentsCITY HALL $70,393 $70,393 919 PALM $77,380 $77,380 CORPORATE YARD $13,320 $13,320 Functional Cost $161,093 $70,393 $77,380 $13,320 Allocable Costs $161,093 $70,393 $77,380 $13,320 1st Allocation $161,093 $70,393 $77,380 $13,320 Functional CostAllocable Costs2nd AllocationTotal allocated $161,093 $70,393 $77,380 $13,320

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Building Charge
Detail allocation of
City Hall
Detail page 29
Schedule 1.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Administration 938 4.336 % $3,052 $3,052 $3,052 City Council 2,502 11.566 % $8,141 $8,141 $8,141 Cultural Activities 110 0.508 % $358 $358 $358 Economic Development 100 0.462 % $325 $325 $325 Natural Resource Protection 760 3.513 % $2,473 $2,473 $2,473 City Attorney 1,135 5.247 % $3,693 $3,693 $3,693 City Clerk 906 4.188 % $2,948 $2,948 $2,948 Finance 3,537 16.350 % $11,509 $11,509 $11,509 Network Services 1,724 7.969 % $5,610 $5,610 $5,610 Facilities Maintenance 1,472 6.804 % $4,790 $4,790 $4,790 FD208 Tourism Bid Fund 81 0.374 % $264 $264 $264 Office of DEI 214 0.989 % $696 $696 $696 Information Services 550 2.542 % $1,790 $1,790 $1,790 All Other 7,604 35.152 % $24,744 $24,744 $24,744 Total 21,633 100.000 % $70,393 $70,393 $70,393 (A) Alloc basis: Total Square Footage Occupied By DepartmentSource: Build Maint Square Footage

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Building Charge
Detail allocation of
919 Palm
Detail page 30
Schedule 1.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCommunity Development Admin 3,410 18.929 % $14,647 $14,647 $14,647 Planning 1,436 7.971 % $6,168 $6,168 $6,168 Engineering 820 4.552 % $3,522 $3,522 $3,522 Building and Safety 2,280 12.656 % $9,793 $9,793 $9,793 Public Works Administration 4,430 24.591 % $19,028 $19,028 $19,028 Transportation/Plan Engineering 100 0.555 % $430 $430 $430 CIP Project Engineering 5,039 27.971 % $21,644 $21,644 $21,644 Community Services Group 380 2.109 % $1,632 $1,632 $1,632 All Other 120 0.666 % $516 $516 $516 Total 18,015 100.000 % $77,380 $77,380 $77,380 (A) Alloc basis: Total Square Footage Occupied By DepartmentSource: Build Maint Square Footage

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Building Charge
Detail allocation of
Corporation Yard
Detail page 31
Schedule 1.006
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedParks Maintenance 780 27.857 % $3,711 $3,711 $3,711 Urban Forest Services 120 4.286 % $571 $571 $571 Streets Maintenance 900 32.143 % $4,281 $4,281 $4,281 Fleet 100 3.571 % $476 $476 $476 FD601 Water Fund 450 16.071 % $2,141 $2,141 $2,141 FD602 Sewer Fund 450 16.072 % $2,140 $2,140 $2,140 Total 2,800 100.000 % $13,320 $13,320 $13,320 (A) Alloc basis: Total Square Footage Occupied By DepartmentSource: Build Maint Square Footage

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Building Charge
Departmental Cost
Allocation Summary
Detail page 32
Schedule 1.007
2025
Total City Hall 919 Palm Corporation Yard
City Council $8,141 $8,141 City Administration $3,052 $3,052 Office of DEI $696 $696 Community Services Group $1,632 $1,632 City Attorney $3,693 $3,693 City Clerk $2,948 $2,948 Finance $11,509 $11,509 Network Services $5,610 $5,610 Information Services $1,790 $1,790 Public Works Administration $19,028 $19,028 Facilities Maintenance $4,790 $4,790 Fleet $476 $476 CIP Project Engineering $21,644 $21,644 Transportation/Plan Engineering $430 $430 Cultural Activities $358 $358 Economic Development $325 $325 Natural Resource Protection $2,473 $2,473 Community Development Admin $14,647 $14,647 Planning $6,168 $6,168 Engineering $3,522 $3,522 Building and Safety $9,793 $9,793 Parks Maintenance $3,711 $3,711 Urban Forest Services $571 $571 Streets Maintenance $4,281 $4,281 FD208 Tourism Bid Fund $264 $264 FD601 Water Fund $2,141 $2,141 FD602 Sewer Fund $2,140 $2,140 All Other $25,260 $24,744 $516 Total $161,093 $70,393 $77,380 $13,320

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

SCHEDULE 2.01

CITY COUNCIL

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

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

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

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Council
Costs to be allocated
Detail page 34
Schedule 2.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $235,270 $235,270 Deductions: GENERAL GOVERNMENT ($1,873) Total deductions: ($1,873) ($1,873) Allocated additions: 10000000 - Building Charge $8,141 $8,141 1011001 - City Administration $2,661 $2,661 1011010 - Office of DEI $1,765 $1,765 1012007 - Finance Non Departmental $186 $186 1011501 - City Attorney $2,819 $2,819 1011021 - City Clerk $617 $617 1012000 - Finance $9,903 $9,903 1011101 - Network Services $34,287 $34,287 1011103 - Information Services $6,074 $6,074 1012006 - Finance Support Services $241 $241 1013001 - Human Resources $22,416 $22,416 1013003 - Wellness Program $88 $88 1015005 - Facilities Maintenance $30,823 $30,823 8020000 - Insurance ISF Fund $6,656 $6,656 Total allocated additions: $8,141 $118,536 $126,677 $126,677 Total to be allocated $241,538 $118,536 $360,074

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Council
Schedule of costs to be
allocated by function
Detail page 35
Schedule 2.003
2025
Total General & Admin City Council
Wages & BenefitsSALARIES & WAGES $141,366 $141,366 FRINGE BENEFITS $65,112 $65,112 Other Expense and CostSERVICES & SUPPLIES $26,919 $26,919 GENERAL GOVERNMENT $1,873 $1,873 Departmental Expenditures $235,270 $1,873 $233,397 Cost AdjustmentsDeductions ($1,873) ($1,873)Additions: 1stOther $8,141 $8,141 Functional Cost $241,538 $8,141 $233,397 Reallocate Admin ($8,141) $8,141 Allocable Costs $241,538 $241,538 1st Allocation $241,538 $241,538 Additions: 2ndOther $118,536 $118,536 Functional Cost $118,536 $118,536 Reallocate Admin ($118,536) $118,536 Allocable Costs $118,536 $118,536 2nd Allocation $118,536 $118,536 Total allocated $360,074 $360,074

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Council
Detail allocation of
City Council
Detail page 36
Schedule 2.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 9 4.245 % $10,254 $10,254 $5,032 $15,286 Fire Administration 6 2.830 % $6,836 $6,836 $3,355 $10,191 FD601 Water Fund 4 1.887 % $4,557 $4,557 $2,237 $6,794 FD602 Sewer Fund 4 1.887 % $4,557 $4,557 $2,237 $6,794 Recreation Administration 3 1.415 % $3,418 $3,418 $1,677 $5,095 City Administration 62 29.245 % $70,638 $70,638 $34,666 $105,304 Public Works Administration 24 11.321 % $27,344 $27,344 $13,419 $40,763 City Attorney 9 4.245 % $10,254 $10,254 $5,032 $15,286 Human Resources 20 9.434 % $22,787 $22,787 $11,183 $33,970 Finance 15 7.075 % $17,090 $17,090 $8,387 $25,477 Community Development Admin 35 16.509 % $39,877 $39,877 $19,570 $59,447 FD611 Parking Fund 3 1.415 % $3,418 $3,418 $1,677 $5,095 FD621Transit Fund 7 3.302 % $7,975 $7,975 $3,914 $11,889 Solid Waste Recycling 11 5.190 % $12,533 $12,533 $6,150 $18,683 Total 212 100.000 % $241,538 $241,538 $118,536 $360,074 (A) Alloc basis: Count of Council Agenda Items by Department/DivisionSource:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Council
Departmental Cost
Allocation Summary
Detail page 37
Schedule 2.005
2025
Total City Council
City Administration $105,304 $105,304 City Attorney $15,286 $15,286 Finance $25,477 $25,477 Human Resources $33,970 $33,970 Public Works Administration $40,763 $40,763 Community Development Admin $59,447 $59,447 Solid Waste Recycling $18,683 $18,683 Recreation Administration $5,095 $5,095 Police Administration $15,286 $15,286 Fire Administration $10,191 $10,191 FD601 Water Fund $6,794 $6,794 FD602 Sewer Fund $6,794 $6,794 FD611 Parking Fund $5,095 $5,095 FD621Transit Fund $11,889 $11,889 Total $360,074 $360,074

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

SCHEDULE 3.01

CITY ADMINISTRATION

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

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

Costs are allocated evenly between the departments.
 Economic Development - These costs are associated with the supervision of Economic Development. Costs are allocated directly to Economic Development.
 Natural Resource Protection – These costs are associated with supervision of Natural Resource Protection. Costs are allocated directly to Natural Resource Protection.
 Office of Diversity, Equity, and Inclusion - These costs are associated with supervision and implementation of the City’s DEI Strategic Plan. Costs are allocated directly to the Office of DEI.

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Costs to be allocated
Detail page 39
Schedule 3.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,593,051 $1,593,051 Deductions: GENERAL GOVERNMENT ($1,128) Total deductions: ($1,128) ($1,128) Allocated additions: 10000000 - Building Charge $3,052 $3,052 1011002 - City Council $70,638 $34,666 $105,304 1011010 - Office of DEI $2,470 $2,470 1012007 - Finance Non Departmental $1,133 $1,133 1011501 - City Attorney $19,090 $19,090 1011021 - City Clerk $150,012 $150,012 1012000 - Finance $29,183 $29,183 1011101 - Network Services $43,995 $43,995 1011103 - Information Services $56,388 $56,388 1012006 - Finance Support Services $1,629 $1,629 1013001 - Human Resources $47,112 $47,112 1013003 - Wellness Program $124 $124 1015005 - Facilities Maintenance $11,556 $11,556 1015008 - Fleet $3,659 $3,659 8020000 - Insurance ISF Fund $21,868 $21,868 Total allocated additions: $73,690 $422,885 $496,575 $496,575 Total to be allocated $1,665,613 $422,885 $2,088,498

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Schedule of costs to be
allocated by function
Detail page 40
Schedule 3.003
2025
Total General & Admin Citywide
Administration
Netwok Services &
Info Services
Economic
Development
Natural Resource
Planning
Office of Diversity,
Equity and Inclusion
Wages & BenefitsSALARIES & WAGES $952,491 $5,143 $807,808 $24,098 $42,481 $30,480 $42,481 FRINGE BENEFITS $465,243 $2,512 $394,573 $11,771 $20,750 $14,888 $20,749 Other Expense and CostSERVICES & SUPPLIES $174,189 $941 $147,730 $4,407 $7,769 $5,574 $7,768 GENERAL GOVERNMENT $1,128 $1,128 Departmental Expenditures $1,593,051 $9,724 $1,350,111 $40,276 $71,000 $50,942 $70,998 Cost AdjustmentsDeductions ($1,128) ($1,128)Additions: 1stOther $73,690 $73,690 Functional Cost $1,665,613 $82,286 $1,350,111 $40,276 $71,000 $50,942 $70,998 Reallocate Admin ($82,286) $70,166 $2,093 $3,690 $2,647 $3,690 Allocable Costs $1,665,613 $1,420,277 $42,369 $74,690 $53,589 $74,688 1st Allocation $1,665,613 $1,420,277 $42,369 $74,690 $53,589 $74,688 Additions: 2ndOther $422,885 $422,885 Functional Cost $422,885 $422,885 Reallocate Admin ($422,885) $360,596 $10,757 $18,963 $13,606 $18,963 Allocable Costs $422,885 $360,596 $10,757 $18,963 $13,606 $18,963 2nd Allocation $422,885 $360,596 $10,757 $18,963 $13,606 $18,963 Total allocated $2,088,498 $1,780,873 $53,126 $93,653 $67,195 $93,651

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Detail allocation of
Citywide Administration
Detail page 41
Schedule 3.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 235,270 0.187 % $2,661 $2,661 $2,661 Cultural Activities 356,625 0.284 % $4,034 $4,034 $1,026 $5,060 Economic Development 814,416 0.649 % $9,211 $9,211 $2,343 $11,554Natural Resource Protection 1,246,522 0.993 % $14,099 $14,099 $3,586 $17,685 Community Promotion 351,412 0.280 % $3,975 $3,975 $1,011 $4,986 City Attorney 1,652,744 1.316 % $18,693 $18,693 $4,755 $23,448 City Clerk 778,365 0.620 % $8,804 $8,804 $2,239 $11,043 Network Services 3,664,628 2.918 % $41,449 $41,449 $10,543 $51,992 Human Resources 2,047,242 1.630 % $23,155 $23,155 $5,890 $29,045 Insurance ISF Fund 4,393,969 3.499 % $49,698 $49,698 $12,642 $62,340 Wellness Program 38,744 0.031 % $438 $438 $111 $549 Community Development Admin 971,303 0.774 % $10,986 $10,986 $2,794 $13,780 Commissions & Committees 10,187 0.008 % $115 $115 $29 $144 Planning 1,896,174 1.510 % $21,447 $21,447 $5,455 $26,902 Building and Safety 2,886,803 2.299 % $32,651 $32,651 $8,305 $40,956 Public Works Administration 1,486,040 1.183 % $16,808 $16,808 $4,275 $21,083 Parks Maintenance 4,077,165 3.247 % $46,115 $46,115 $11,730 $57,845 Swim Center Maintenance 665,424 0.530 % $7,526 $7,526 $1,914 $9,440 Urban Forest Services 229,260 0.183 % $2,593 $2,593 $660 $3,253 Facilities Maintenance 1,539,289 1.226 % $17,410 $17,410 $4,429 $21,839 Streets Maintenance 2,435,887 1.940 % $27,551 $27,551 $7,008 $34,559 Stormwater and Flood Control 1,137,402 0.906 % $12,865 $12,865 $3,272 $16,137 Traffic Signals & Lighting 719,851 0.573 % $8,142 $8,142 $2,071 $10,213 Fleet 1,470,536 1.171 % $16,632 $16,632 $4,231 $20,863 Transportation/Plan Engineering 880,829 0.701 % $9,963 $9,963 $2,534 $12,497 Recreation Administration 978,461 0.779 % $11,067 $11,067 $2,815 $13,882 Recreation Facilities 390,589 0.311 % $4,418 $4,418 $1,124 $5,542Youth Services 1,557,030 1.240 % $17,611 $17,611 $4,480 $22,091 Ranger Program 882,011 0.702 % $9,976 $9,976 $2,538 $12,514 Aquatics 706,839 0.563 % $7,995 $7,995 $2,034 $10,029 Police Administration 2,482,077 1.977 % $28,073 $28,073 $7,141 $35,214 Patrol 13,627,569 10.852 % $154,134 $154,134 $39,207 $193,341 Investigations 3,647,834 2.905 % $41,259 $41,259 $10,495 $51,754 Neighborhood Services 304,657 0.243 % $3,446 $3,446 $877 $4,323 Traffic Safety 922,256 0.734 % $10,431 $10,431 $2,653 $13,084 Fire Administration 1,447,660 1.153 % $16,374 $16,374 $4,165 $20,539 Emergency Response 15,169,981 12.081 % $171,580 $171,580 $43,644 $215,224 Hazard Prevention 1,075,918 0.857 % $12,169 $12,169 $3,095 $15,264 Training Services 108,109 0.086 % $1,223 $1,223 $311 $1,534 Fire Station 41,472 0.033 % $469 $469 $119 $588 Emergency Management 99,079 0.079 % $1,121 $1,121 $285 $1,406 FD202 Downtown Bid Fund 185,341 0.148 % $2,096 $2,096 $533 $2,629

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Detail allocation of
Citywide Administration
Detail page 42
Schedule 3.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 8,408,198 6.696 % $95,101 $95,101 $24,191 $119,292 FD611 Parking Fund 3,845,798 3.063 % $43,498 $43,498 $11,064 $54,562 FD602 Sewer Fund 9,561,341 7.614 % $108,143 $108,143 $27,508 $135,651 Golf Course 827,151 0.659 % $9,355 $9,355 $2,380 $11,735 FD705 Whale Rock Fund 1,682,420 1.340 % $19,029 $19,029 $4,840 $23,869 Information Services 1,402,583 1.117 % $15,864 $15,864 $4,035 $19,899 FD208 Tourism Bid Fund 2,152,578 1.714 % $24,347 $24,347 $6,193 $30,540 FD621Transit Fund 1,501,262 1.196 % $16,980 $16,980 $4,319 $21,299 FD206 Law Enforcement Grant Fund 156,008 0.124 % $1,765 $1,765 $449 $2,214 Fire Apparatus Service 631,944 0.503 % $7,148 $7,148 $1,818 $8,966 Police Support Services 3,672,725 2.925 % $41,540 $41,540 $10,567 $52,107 Community Services 670,957 0.534 % $7,589 $7,589 $1,930 $9,519 FD711 Hazardous Mat Task Force Fund 98,249 0.078 % $1,111 $1,111 $283 $1,394 CIP Project Engineering 2,819,887 2.246 % $31,894 $31,894 $8,113 $40,007 Community Services Group 554,787 0.442 % $6,275 $6,275 $1,596 $7,871 Solid Waste Recycling 397,402 0.316 % $4,495 $4,495 $1,143 $5,638Finance Support Services 123,019 0.098 % $1,391 $1,391 $354 $1,745 Finance Non Departmental 227,523 0.181 % $2,573 $2,573 $655 $3,228 Office of DEI 567,531 0.452 % $6,419 $6,419 $1,633 $8,052 Engineering 899,156 0.716 % $10,170 $10,170 $2,587 $12,757 Housing Policy/Homelessness 1,201,192 0.957 % $13,586 $13,586 $3,456 $17,042 Jack House 1,121 0.001 % $13 $13 $3 $16 Recruit Academy 49,045 0.039 % $555 $555 $141 $696 Mobile Crisis Unit 163,942 0.131 % $1,854 $1,854 $472 $2,326 FD212 San Luis Ranch CFD 181,313 0.144 % $2,051 $2,051 $522 $2,573 FD701 General Agency Fund 742,930 0.592 % $8,403 $8,403 $2,137 $10,540 FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.004 % $57 $57 $14 $71 FD406 Public Safety Equip Replacement Fund 307,329 0.245 % $3,476 $3,476 $884 $4,360 FD209 SB1186 CASP Certify Fund 500 $6 $6 $1 $7 FD213 Avila Ranch CFE 50,435 0.040 % $570 $570 $145 $715 Finance 2,686,590 2.139 % $30,387 $30,387 $7,729 $38,116 FD214 Avilia Ranch DPA Fund 40,000 0.032 % $452 $452 $115 $567 Active Transportation 257,727 0.205 % $2,915 $2,915 $741 $3,656 FD217 Opioid Settlement Fund 56,844 0.045 % $643 $643 $164 $807 FD726 Asset Forfeiture Pending 13,640 0.011 % $154 $154 $39 $193 FD727 SWAT Task Force 587 $5 $5 $6 $11 Total 125,571,707 100.000 % $1,420,277 $1,420,277 $360,596 $1,780,873 (A) Alloc basis: Total Operating Expenditures by Department/DivisionSource:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Detail allocation of
Netwok Services & Info Services
Detail page 43
Schedule 3.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedNetwork Services 50 50.000 % $21,185 $21,185 $5,379 $26,564 Information Services 50 50.000 % $21,184 $21,184 $5,378 $26,562 Total 100 100.000 % $42,369 $42,369 $10,757 $53,126 (A) Alloc basis: Direct Allocation to Network Services and Information ServicesSource:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Detail allocation of
Economic Development
Detail page 44
Schedule 3.006
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedEconomic Development 100 100.000 % $74,690 $74,690 $18,963 $93,653 Total 100 100.000 % $74,690 $74,690 $18,963 $93,653 (A) Alloc basis: Direct Allocation to Economic DevelopmentSource:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Detail allocation of
Natural Resource Planning
Detail page 45
Schedule 3.007
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedNatural Resource Protection 100 100.000 % $53,589 $53,589 $13,606 $67,195 Total 100 100.000 % $53,589 $53,589 $13,606 $67,195 (A) Alloc basis: Direct Allocation to Natural Resources PlanningSource:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Detail allocation of
Office of Diversity, Equity and Inclusion
Detail page 46
Schedule 3.008
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedOffice of DEI 100 100.000 % $74,688 $74,688 $18,963 $93,651 Total 100 100.000 % $74,688 $74,688 $18,963 $93,651 (A) Alloc basis: Direct Allocation to DEISource:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Departmental Cost
Allocation Summary
Detail page 47
Schedule 3.009
2025
Total Citywide Administration Netwok Services & Info
Services
Economic Development Natural Resource
Planning
Office of Diversity,
Equity and Inclusion
City Council $2,661 $2,661 Office of DEI $101,703 $8,052 $93,651 Community Services Group $7,871 $7,871 Finance Non Departmental $3,228 $3,228 City Attorney $23,448 $23,448 City Clerk $11,043 $11,043 Finance $38,116 $38,116 Network Services $78,556 $51,992 $26,564 Information Services $46,461 $19,899 $26,562 Finance Support Services $1,745 $1,745 Human Resources $29,045 $29,045 Wellness Program $549 $549 Public Works Administration $21,083 $21,083 Facilities Maintenance $21,839 $21,839 Fleet $20,863 $20,863 CIP Project Engineering $40,007 $40,007 Transportation/Plan Engineering $12,497 $12,497 Active Transportation $3,656 $3,656 Insurance ISF Fund $62,340 $62,340 Cultural Activities $5,060 $5,060 Economic Development $105,207 $11,554 $93,653 Natural Resource Protection $84,880 $17,685 $67,195 Community Promotion $4,986 $4,986 Community Development Admin $13,780 $13,780 Commissions & Committees $144 $144 Planning $26,902 $26,902 Engineering $12,757 $12,757 Building and Safety $40,956 $40,956 Housing Policy/Homelessness $17,042 $17,042 Parks Maintenance $57,845 $57,845 Swim Center Maintenance $9,440 $9,440 Urban Forest Services $3,253 $3,253 Streets Maintenance $34,559 $34,559 Traffic Signals & Lighting $10,213 $10,213 Stormwater and Flood Control $16,137 $16,137 Solid Waste Recycling $5,638 $5,638 Recreation Administration $13,882 $13,882 Recreation Facilities $5,542 $5,542 Youth Services $22,091 $22,091 Community Services $9,519 $9,519 Ranger Program $12,514 $12,514

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Administration
Departmental Cost
Allocation Summary
Detail page 48
Schedule 3.009
2025
Total Citywide Administration Netwok Services & Info
Services
Economic Development Natural Resource
Planning
Office of Diversity,
Equity and Inclusion
Aquatics $10,029 $10,029 Golf Course $11,735 $11,735 Jack House $16 $16 Police Administration $35,214 $35,214 Patrol $193,341 $193,341 Investigations $51,754 $51,754 Police Support Services $52,107 $52,107 Neighborhood Services $4,323 $4,323 Traffic Safety $13,084 $13,084 Fire Administration $20,539 $20,539 Emergency Response $215,224 $215,224 Hazard Prevention $15,264 $15,264 Training Services $1,534 $1,534 Recruit Academy $696 $696 Fire Apparatus Service $8,966 $8,966 Fire Station $588 $588 Mobile Crisis Unit $2,326 $2,326 Emergency Management $1,406 $1,406 FD202 Downtown Bid Fund $2,629 $2,629 FD206 Law Enforcement Grant Fund $2,214 $2,214 FD208 Tourism Bid Fund $30,540 $30,540 FD209 SB1186 CASP Certify Fund $7 $7 FD212 San Luis Ranch CFD $2,573 $2,573 FD213 Avila Ranch CFE $715 $715 FD214 Avilia Ranch DPA Fund $567 $567 FD217 Opioid Settlement Fund $807 $807 FD406 Public Safety Equip Replacement Fund $4,360 $4,360 FD601 Water Fund $119,292 $119,292 FD602 Sewer Fund $135,651 $135,651 FD611 Parking Fund $54,562 $54,562 FD621Transit Fund $21,299 $21,299 FD701 General Agency Fund $10,540 $10,540 FD705 Whale Rock Fund $23,869 $23,869 FD711 Hazardous Mat Task Force Fund $1,394 $1,394 FD715 Boysen Ranch Conserv Easemt Fund $71 $71 FD726 Asset Forfeiture Pending $193 $193 FD727 SWAT Task Force $11 $11 Total $2,088,498 $1,780,873 $53,126 $93,653 $67,195 $93,651

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

SCHEDULE 4.01

OFFICE OF DIVERSITY, EQUITY, AND INCLUSION

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

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

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Office of DEI
Costs to be allocated
Detail page 50
Schedule 4.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $567,531 $567,531 Deductions: GENERAL GOVERNMENT ($479,009) Total deductions: ($479,009) ($479,009) Allocated additions: 10000000 - Building Charge $696 $696 1011001 - City Administration $81,107 $20,596 $101,703 1012007 - Finance Non Departmental $2,511 $2,511 1011501 - City Attorney $6,801 $6,801 1011021 - City Clerk $247 $247 1012000 - Finance $13,178 $13,178 1011101 - Network Services $10,055 $10,055 1011103 - Information Services $2,429 $2,429 1012006 - Finance Support Services $580 $580 1013001 - Human Resources $8,966 $8,966 1013003 - Wellness Program $35 $35 1015005 - Facilities Maintenance $2,637 $2,637 8020000 - Insurance ISF Fund $37,705 $37,705 Total allocated additions: $81,803 $105,740 $187,543 $187,543 Total to be allocated $170,325 $105,740 $276,065

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Office of DEI
Schedule of costs to be
allocated by function
Detail page 51
Schedule 4.003
2025
Total General & Admin Office of DEI
Other Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSERVICES & SUPPLIES $88,522 $88,522 GENERAL GOVERNMENT $479,009 $479,009 Departmental Expenditures $567,531 $479,009 $88,522 Cost AdjustmentsDeductions ($479,009) ($479,009)Additions: 1stOther $81,803 $81,803 Functional Cost $170,325 $81,803 $88,522 Reallocate Admin ($81,803) $81,803 Allocable Costs $170,325 $170,325 1st Allocation $170,325 $170,325 Additions: 2ndOther $105,740 $105,740 Functional Cost $105,740 $105,740 Reallocate Admin ($105,740) $105,740 Allocable Costs $105,740 $105,740 2nd Allocation $105,740 $105,740 Total allocated $276,065 $276,065

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Office of DEI
Detail allocation of
Office of DEI
Detail page 52
Schedule 4.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 200 0.414 % $706 $706 $449 $1,155 Facilities Maintenance 500 1.036 % $1,765 $1,765 $1,123 $2,888 Streets Maintenance 1,400 2.901 % $4,941 $4,941 $3,146 $8,087 Stormwater and Flood Control 633 1.312 % $2,234 $2,234 $1,422 $3,656 Traffic Signals & Lighting 200 0.414 % $706 $706 $449 $1,155 Transportation/Plan Engineering 500 1.036 % $1,765 $1,765 $1,123 $2,888 Recreation Administration 400 0.829 % $1,412 $1,412 $899 $2,311 Recreation Facilities 100 0.207 % $353 $353 $225 $578 Youth Services 800 1.658 % $2,823 $2,823 $1,797 $4,620 Community Services 400 0.829 % $1,412 $1,412 $899 $2,311 Ranger Program 700 1.450 % $2,470 $2,470 $1,573 $4,043 Aquatics 100 0.207 % $353 $353 $225 $578 Golf Course 400 0.829 % $1,412 $1,412 $899 $2,311 Police Administration 700 1.450 % $2,470 $2,470 $1,573 $4,043 Patrol 5,100 10.568 % $17,999 $17,999 $11,459 $29,458 Investigations 1,300 2.694 % $4,588 $4,588 $2,921 $7,509 Police Support Services 2,000 4.144 % $7,058 $7,058 $4,494 $11,552 Neighborhood Services 100 0.207 % $353 $353 $225 $578 Traffic Safety 300 0.622 % $1,059 $1,059 $674 $1,733 Fire Administration 400 0.829 % $1,412 $1,412 $899 $2,311 Emergency Response 4,700 9.739 % $16,587 $16,587 $10,560 $27,147 Hazard Prevention 700 1.450 % $2,470 $2,470 $1,573 $4,043 FD601 Water Fund 3,567 7.391 % $12,589 $12,589 $8,015 $20,604 FD621Transit Fund 245 0.508 % $865 $865 $550 $1,415 City Administration 700 1.450 % $2,470 $2,470 $2,470 Economic Development 150 0.311 % $529 $529 $337 $866 Natural Resource Protection 400 0.829 % $1,412 $1,412 $899 $2,311Community Promotion 20 0.041 % $71 $71 $45 $116 City Attorney 700 1.450 % $2,470 $2,470 $1,573 $4,043 City Clerk 450 0.932 % $1,588 $1,588 $1,011 $2,599 Finance 1,600 3.315 % $5,647 $5,647 $3,595 $9,242 Network Services 855 1.772 % $3,018 $3,018 $1,921 $4,939 Information Services 867 1.796 % $3,060 $3,060 $1,948 $5,008 Human Resources 1,000 2.072 % $3,529 $3,529 $2,247 $5,776 Community Development Admin 500 1.036 % $1,765 $1,765 $1,123 $2,888 Building and Safety 1,700 3.523 % $6,000 $6,000 $3,820 $9,820 Public Works Administration 800 1.658 % $2,823 $2,823 $1,797 $4,620 Parks Maintenance 1,500 3.108 % $5,294 $5,294 $3,370 $8,664 Swim Center Maintenance 100 0.207 % $353 $353 $225 $578 Fire Apparatus Service 200 0.414 % $706 $706 $449 $1,155 Fleet 450 0.932 % $1,588 $1,588 $1,011 $2,599 FD611 Parking Fund 1,552 3.216 % $5,477 $5,477 $3,487 $8,964

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Office of DEI
Detail allocation of
Office of DEI
Detail page 53
Schedule 4.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCIP Project Engineering 1,800 3.730 % $6,353 $6,353 $4,044 $10,397 Planning 1,000 2.072 % $3,529 $3,529 $2,247 $5,776 City Council 500 1.036 % $1,765 $1,765 $1,765 Housing Policy/Homelessness 500 1.036 % $1,765 $1,765 $1,123 $2,888 Solid Waste Recycling 200 0.414 % $706 $706 $449 $1,155 Engineering 600 1.243 % $2,118 $2,118 $1,348 $3,466 FD705 Whale Rock Fund 420 0.870 % $1,482 $1,482 $944 $2,426 FD602 Sewer Fund 3,632 7.526 % $12,818 $12,818 $8,161 $20,979 Emergency Management 100 0.207 % $353 $353 $225 $578 FD208 Tourism Bid Fund 130 0.269 % $459 $459 $292 $751 Community Services Group 250 0.518 % $882 $882 $562 $1,444 Commissions & Committees 15 0.031 % $53 $53 $34 $87 Active Transportation 125 0.262 % $440 $440 $281 $721 Total 48,261 100.000 % $170,325 $170,325 $105,740 $276,065 (A) Alloc basis: Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Office of DEI
Departmental Cost
Allocation Summary
Detail page 54
Schedule 4.005
2025
Total Office of DEI
City Council $1,765 $1,765 City Administration $2,470 $2,470 Community Services Group $1,444 $1,444 City Attorney $4,043 $4,043 City Clerk $2,599 $2,599 Finance $9,242 $9,242 Network Services $4,939 $4,939 Information Services $5,008 $5,008 Human Resources $5,776 $5,776 Public Works Administration $4,620 $4,620 Facilities Maintenance $2,888 $2,888 Fleet $2,599 $2,599 CIP Project Engineering $10,397 $10,397 Transportation/Plan Engineering $2,888 $2,888 Active Transportation $721 $721 Economic Development $866 $866 Natural Resource Protection $2,311 $2,311 Community Promotion $116 $116 Community Development Admin $2,888 $2,888 Commissions & Committees $87 $87 Planning $5,776 $5,776 Engineering $3,466 $3,466 Building and Safety $9,820 $9,820 Housing Policy/Homelessness $2,888 $2,888 Parks Maintenance $8,664 $8,664 Swim Center Maintenance $578 $578 Urban Forest Services $1,155 $1,155 Streets Maintenance $8,087 $8,087 Traffic Signals & Lighting $1,155 $1,155 Stormwater and Flood Control $3,656 $3,656 Solid Waste Recycling $1,155 $1,155 Recreation Administration $2,311 $2,311 Recreation Facilities $578 $578 Youth Services $4,620 $4,620 Community Services $2,311 $2,311 Ranger Program $4,043 $4,043 Aquatics $578 $578 Golf Course $2,311 $2,311 Police Administration $4,043 $4,043 Patrol $29,458 $29,458 Investigations $7,509 $7,509 Police Support Services $11,552 $11,552 Neighborhood Services $578 $578

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Office of DEI
Departmental Cost
Allocation Summary
Detail page 55
Schedule 4.005
2025
Total Office of DEI
Traffic Safety $1,733 $1,733 Fire Administration $2,311 $2,311 Emergency Response $27,147 $27,147 Hazard Prevention $4,043 $4,043 Fire Apparatus Service $1,155 $1,155 Emergency Management $578 $578 FD208 Tourism Bid Fund $751 $751 FD601 Water Fund $20,604 $20,604 FD602 Sewer Fund $20,979 $20,979 FD611 Parking Fund $8,964 $8,964 FD621Transit Fund $1,415 $1,415 FD705 Whale Rock Fund $2,426 $2,426 Total $276,065 $276,065

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

SCHEDULE 5.01

COMMUNITY SERVICES GROUP

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

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

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Community Services Group
Costs to be allocated
Detail page 57
Schedule 5.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $554,787 $554,787 Allocated additions: 10000000 - Building Charge $1,632 $1,632 1011001 - City Administration $6,275 $1,596 $7,871 1011010 - Office of DEI $882 $562 $1,444 1012007 - Finance Non Departmental $284 $284 1011501 - City Attorney $6,648 $6,648 1011021 - City Clerk $309 $309 1012000 - Finance $9,434 $9,434 1011101 - Network Services $15,141 $15,141 1011103 - Information Services $3,037 $3,037 1012006 - Finance Support Services $567 $567 1013001 - Human Resources $11,208 $11,208 1013003 - Wellness Program $44 $44 1015005 - Facilities Maintenance $4,381 $4,381 8020000 - Insurance ISF Fund $6,080 $6,080 Total allocated additions: $8,789 $59,291 $68,080 $68,080 Total to be allocated $563,576 $59,291 $622,867

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Community Services Group
Schedule of costs to be
allocated by function
Detail page 58
Schedule 5.003
2025
Total General & Admin Project Supervision
Wages & BenefitsSALARIES & WAGES $315,717 $96,704 $219,013 FRINGE BENEFITS $195,072 $59,751 $135,321 Other Expense and CostSERVICES & SUPPLIES $43,998 $13,477 $30,521 Departmental Expenditures $554,787 $169,932 $384,855 Additions: 1stOther $8,789 $8,789 Functional Cost $563,576 $178,721 $384,855 Reallocate Admin ($178,721) $178,721 Allocable Costs $563,576 $563,576 1st Allocation $563,576 $563,576 Additions: 2ndOther $59,291 $59,291 Functional Cost $59,291 $59,291 Reallocate Admin ($59,291) $59,291 Allocable Costs $59,291 $59,291 2nd Allocation $59,291 $59,291 Total allocated $622,867 $622,867

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Community Services Group
Detail allocation of
Project Supervision
Detail page 59
Schedule 5.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 652 9.399 % $52,970 $52,970 $5,573 $58,543 FD602 Sewer Fund 690 9.947 % $56,057 $56,057 $5,897 $61,954 FD611 Parking Fund 620 8.938 % $50,370 $50,370 $5,299 $55,669 FD621Transit Fund 118 1.701 % $9,587 $9,587 $1,009 $10,596 FD705 Whale Rock Fund 14 0.202 % $1,137 $1,137 $120 $1,257 Solid Waste Recycling 118 1.701 % $9,587 $9,587 $1,009 $10,596 Community Development Admin 1,672 24.103 % $135,837 $135,837 $14,291 $150,128 Public Works Administration 1,867 26.914 % $151,679 $151,679 $15,957 $167,636 Recreation Administration 1,186 17.095 % $96,352 $96,352 $10,136 $106,488 Total 6,937 100.000 % $563,576 $563,576 $59,291 $622,867 (A) Alloc basis: Percent of Project Supervision Time by Department/FundSource: Salary & Wage Analysis

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Community Services Group
Departmental Cost
Allocation Summary
Detail page 60
Schedule 5.005
2025
Total Project Supervision
Public Works Administration $167,636 $167,636 Community Development Admin $150,128 $150,128 Solid Waste Recycling $10,596 $10,596 Recreation Administration $106,488 $106,488 FD601 Water Fund $58,543 $58,543 FD602 Sewer Fund $61,954 $61,954 FD611 Parking Fund $55,669 $55,669 FD621Transit Fund $10,596 $10,596 FD705 Whale Rock Fund $1,257 $1,257 Total $622,867 $622,867

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

SCHEDULE 6.01

FINANCE NON-DEPARTMENTAL

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

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

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance Non Departmental
Costs to be allocated
Detail page 62
Schedule 6.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $227,523 $227,523 Allocated additions: 1011001 - City Administration $2,573 $655 $3,228 1011501 - City Attorney $2,726 $2,726 1012000 - Finance $3,671 $3,671 1012006 - Finance Support Services $233 $233 8020000 - Insurance ISF Fund $12,729 $12,729 Total allocated additions: $2,573 $20,014 $22,587 $22,587 Total to be allocated $230,096 $20,014 $250,110

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance Non Departmental
Schedule of costs to be
allocated by function
Detail page 63
Schedule 6.003
2025
Total General & Admin Non Departmental
Other Expense and CostSALARIES & WAGESFRINGE BENEFITS $90,582 $90,582 Other Expense and CostSERVICES AND SUPPLIES $136,941 $136,941 Departmental Expenditures $227,523 $227,523 Additions: 1stOther $2,573 $2,573 Functional Cost $230,096 $2,573 $227,523 Reallocate Admin ($2,573) $2,573 Allocable Costs $230,096 $230,096 1st Allocation $230,096 $230,096 Additions: 2ndOther $20,014 $20,014 Functional Cost $20,014 $20,014 Reallocate Admin ($20,014) $20,014 Allocable Costs $20,014 $20,014 2nd Allocation $20,014 $20,014 Total allocated $250,110 $250,110

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 64
Schedule 6.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 28,791 0.081 % $186 $186 $186 Economic Development 593,886 1.668 % $3,838 $3,838 $340 $4,178 Natural Resource Protection 382,299 1.074 % $2,471 $2,471 $219 $2,690 Community Promotion 320,366 0.900 % $2,070 $2,070 $183 $2,253 City Attorney 301,359 0.846 % $1,948 $1,948 $172 $2,120 City Clerk 219,278 0.616 % $1,417 $1,417 $126 $1,543 Finance 577,836 1.623 % $3,735 $3,735 $331 $4,066 Network Services 2,117,135 5.947 % $13,683 $13,683 $1,212 $14,895Information Services 69,980 0.197 % $452 $452 $40 $492 Human Resources 554,351 1.557 % $3,583 $3,583 $317 $3,900 Community Development Admin 185,521 0.521 % $1,199 $1,199 $106 $1,305 Commissions & Committees 3,462 0.010 % $22 $22 $2 $24 Planning 270,913 0.761 % $1,751 $1,751 $155 $1,906 Public Works Administration 41,404 0.116 % $268 $268 $24 $292 Parks Maintenance 2,256,847 6.339 % $14,586 $14,586 $1,292 $15,878 Swim Center Maintenance 517,315 1.453 % $3,343 $3,343 $296 $3,639Urban Forest Services 25,550 0.072 % $165 $165 $15 $180 Facilities Maintenance 854,010 2.399 % $5,519 $5,519 $489 $6,008 Streets Maintenance 906,577 2.546 % $5,859 $5,859 $519 $6,378 Traffic Signals & Lighting 442,333 1.242 % $2,859 $2,859 $253 $3,112 Fleet 921,795 2.589 % $5,957 $5,957 $528 $6,485 City Administration 175,317 0.492 % $1,133 $1,133 $1,133 Transportation/Plan Engineering 102,270 0.287 % $661 $661 $59 $720 Recreation Administration 87,487 0.246 % $565 $565 $50 $615 Recreation Facilities 73,143 0.205 % $473 $473 $42 $515 Youth Services 181,882 0.511 % $1,175 $1,175 $104 $1,279 Community Services 138,900 0.390 % $898 $898 $80 $978 Aquatics 63,721 0.179 % $412 $412 $36 $448 Golf Course 316,904 0.890 % $2,048 $2,048 $181 $2,229 Police Administration 1,064,233 2.989 % $6,878 $6,878 $609 $7,487Patrol 148,219 0.416 % $958 $958 $85 $1,043 Investigations 63,986 0.180 % $414 $414 $37 $451 Police Support Services 240,380 0.675 % $1,554 $1,554 $138 $1,692Neighborhood Services 41,836 0.118 % $270 $270 $24 $294 Traffic Safety 24,942 0.070 % $161 $161 $14 $175 Fire Administration 254,132 0.714 % $1,642 $1,642 $145 $1,787 Emergency Response 314,666 0.884 % $2,034 $2,034 $180 $2,214 Fire Apparatus Service 275,286 0.773 % $1,779 $1,779 $158 $1,937 Hazard Prevention 94,100 0.264 % $608 $608 $54 $662 Training Services 108,109 0.304 % $699 $699 $62 $761 Emergency Management 12,734 0.036 % $82 $82 $7 $89 FD208 Tourism Bid Fund 1,911,188 5.368 % $12,352 $12,352 $1,094 $13,446

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 65
Schedule 6.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 1,707,291 4.795 % $11,034 $11,034 $977 $12,011FD602 Sewer Fund 3,905,154 10.969 % $25,239 $25,239 $2,235 $27,474 FD621Transit Fund 1,080,443 3.035 % $6,983 $6,983 $618 $7,601 FD705 Whale Rock Fund 1,006,018 2.826 % $6,502 $6,502 $576 $7,078FD711 Hazardous Mat Task Force Fund 97,866 0.275 % $632 $632 $56 $688 CIP Project Engineering 121,391 0.341 % $785 $785 $69 $854 Solid Waste Recycling 67,815 0.190 % $438 $438 $39 $477 Community Services Group 43,998 0.124 % $284 $284 $284 Building and Safety 557,629 1.566 % $3,604 $3,604 $319 $3,923 Stormwater and Flood Control 295,246 0.829 % $1,908 $1,908 $169 $2,077 FD206 Law Enforcement Grant Fund 38,324 0.108 % $248 $248 $22 $270 FD601 Water Fund 2,818,546 7.917 % $18,216 $18,216 $1,613 $19,829Insurance ISF Fund 3,299,193 9.267 % $21,322 $21,322 $1,888 $23,210 Office of DEI 388,522 1.091 % $2,511 $2,511 $2,511 Engineering 28,321 0.080 % $183 $183 $16 $199 Housing Policy/Homelessness 505,357 1.419 % $3,266 $3,266 $289 $3,555 Mobile Crisis Unit 94,791 0.266 % $613 $613 $54 $667 Cultural Activities 356,625 1.002 % $2,305 $2,305 $204 $2,509 Finance Support Services 123,019 0.346 % $795 $795 $70 $865 Wellness Program 38,744 0.109 % $250 $250 $22 $272 Jack House 1,121 0.003 % $7 $7 $1 $8 Recruit Academy 49,045 0.138 % $317 $317 $28 $345 Fire Station 41,472 0.116 % $268 $268 $24 $292 FD202 Downtown Bid Fund 185,341 0.521 % $1,198 $1,198 $106 $1,304FD212 San Luis Ranch CFD 181,313 0.509 % $1,172 $1,172 $104 $1,276 FD406 Public Safety Equip Replacement Fund 307,329 0.863 % $1,986 $1,986 $176 $2,162 FD701 General Agency Fund 742,930 2.087 % $4,801 $4,801 $425 $5,226 FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.014 % $32 $32 $3 $35 Ranger Program 51,693 0.145 % $334 $334 $30 $364 FD209 SB1186 CASP Certify Fund 500 0.001 % $3 $3 $3 FD213 Avila Ranch CFE 50,435 0.142 % $326 $326 $29 $355 FD214 Avilia Ranch DPA Fund 40,000 0.112 % $259 $259 $23 $282 Active Transportation 16,484 0.046 % $107 $107 $9 $116 FD217 Opioid Settlement Fund 56,844 0.160 % $367 $367 $33 $400 FD726 Asset Forfeiture Pending 13,640 0.038 % $88 $88 $9 $97 FD727 SWAT Task Force 587 0.002 % $6 $6 $6 Total 35,602,493 100.000 % $230,096 $230,096 $20,014 $250,110 (A) Alloc basis: Operating Services and Supply Expenditures by Fund/Department/DivisionSource:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance Non Departmental
Departmental Cost
Allocation Summary
Detail page 66
Schedule 6.005
2025
Total Non Departmental
City Council $186 $186 City Administration $1,133 $1,133 Office of DEI $2,511 $2,511 Community Services Group $284 $284 City Attorney $2,120 $2,120 City Clerk $1,543 $1,543 Finance $4,066 $4,066 Network Services $14,895 $14,895 Information Services $492 $492 Finance Support Services $865 $865 Human Resources $3,900 $3,900 Wellness Program $272 $272 Public Works Administration $292 $292 Facilities Maintenance $6,008 $6,008 Fleet $6,485 $6,485 CIP Project Engineering $854 $854 Transportation/Plan Engineering $720 $720 Active Transportation $116 $116 Insurance ISF Fund $23,210 $23,210 Cultural Activities $2,509 $2,509 Economic Development $4,178 $4,178 Natural Resource Protection $2,690 $2,690 Community Promotion $2,253 $2,253 Community Development Admin $1,305 $1,305 Commissions & Committees $24 $24 Planning $1,906 $1,906 Engineering $199 $199 Building and Safety $3,923 $3,923 Housing Policy/Homelessness $3,555 $3,555 Parks Maintenance $15,878 $15,878 Swim Center Maintenance $3,639 $3,639 Urban Forest Services $180 $180 Streets Maintenance $6,378 $6,378 Traffic Signals & Lighting $3,112 $3,112 Stormwater and Flood Control $2,077 $2,077 Solid Waste Recycling $477 $477 Recreation Administration $615 $615 Recreation Facilities $515 $515 Youth Services $1,279 $1,279 Community Services $978 $978 Ranger Program $364 $364 Aquatics $448 $448

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance Non Departmental
Departmental Cost
Allocation Summary
Detail page 67
Schedule 6.005
2025
Total Non Departmental
Golf Course $2,229 $2,229 Jack House $8 $8 Police Administration $7,487 $7,487 Patrol $1,043 $1,043 Investigations $451 $451 Police Support Services $1,692 $1,692 Neighborhood Services $294 $294 Traffic Safety $175 $175 Fire Administration $1,787 $1,787 Emergency Response $2,214 $2,214 Hazard Prevention $662 $662 Training Services $761 $761 Recruit Academy $345 $345 Fire Apparatus Service $1,937 $1,937 Fire Station $292 $292 Mobile Crisis Unit $667 $667 Emergency Management $89 $89 FD202 Downtown Bid Fund $1,304 $1,304 FD206 Law Enforcement Grant Fund $270 $270 FD208 Tourism Bid Fund $13,446 $13,446 FD209 SB1186 CASP Certify Fund $3 $3 FD212 San Luis Ranch CFD $1,276 $1,276 FD213 Avila Ranch CFE $355 $355 FD214 Avilia Ranch DPA Fund $282 $282 FD217 Opioid Settlement Fund $400 $400 FD406 Public Safety Equip Replacement Fund $2,162 $2,162 FD601 Water Fund $19,829 $19,829 FD602 Sewer Fund $27,474 $27,474 FD611 Parking Fund $12,011 $12,011 FD621Transit Fund $7,601 $7,601 FD701 General Agency Fund $5,226 $5,226 FD705 Whale Rock Fund $7,078 $7,078 FD711 Hazardous Mat Task Force Fund $688 $688 FD715 Boysen Ranch Conserv Easemt Fund $35 $35 FD726 Asset Forfeiture Pending $97 $97 FD727 SWAT Task Force $6 $6 Total $250,110 $250,110

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

SCHEDULE 7.01

CITY ATTORNEY

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

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

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Attorney
Costs to be allocated
Detail page 69
Schedule 7.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,652,744 $1,652,744 Deductions: GENERAL GOVERNMENT ($101,445) Total deductions: ($101,445) ($101,445) Allocated additions: 10000000 - Building Charge $3,693 $3,693 1011002 - City Council $10,254 $5,032 $15,286 1011001 - City Administration $18,693 $4,755 $23,448 1011010 - Office of DEI $2,470 $1,573 $4,043 1012007 - Finance Non Departmental $1,948 $172 $2,120 1011021 - City Clerk $22,514 $22,514 1012000 - Finance $29,652 $29,652 1011101 - Network Services $38,973 $38,973 1011103 - Information Services $19,904 $19,904 1012006 - Finance Support Services $1,690 $1,690 1013001 - Human Resources $46,255 $46,255 1013003 - Wellness Program $124 $124 1015005 - Facilities Maintenance $13,983 $13,983 8020000 - Insurance ISF Fund $33,584 $33,584 Total allocated additions: $37,058 $218,211 $255,269 $255,269 Total to be allocated $1,588,357 $218,211 $1,806,568

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Attorney
Schedule of costs to be
allocated by function
Detail page 70
Schedule 7.003
2025
Total General & Admin General City Attorney Direct Departmental Expenses Wages & BenefitsSALARIES & WAGES $904,993 $904,993 FRINGE BENEFITS $446,393 $446,393 Other Expense and CostSERVICES & SUPPLIES $199,913 $117,551 $82,362 GENERAL GOVERNMENT $101,445 $101,445 Departmental Expenditures $1,652,744 $101,445 $1,468,937 $82,362 Cost AdjustmentsDeductions ($101,445) ($101,445)Additions: 1stOther $37,058 $37,058 Functional Cost $1,588,357 $37,058 $1,468,937 $82,362 Reallocate Admin ($37,058) $35,091 $1,967 Allocable Costs $1,588,357 $1,504,028 $84,329 1st Allocation $1,588,357 $1,504,028 $84,329 Additions: 2ndOther $218,211 $218,211 Functional Cost $218,211 $218,211 Reallocate Admin ($218,211) $206,626 $11,585 Allocable Costs $218,211 $206,626 $11,585 2nd Allocation $218,211 $206,626 $11,585 Total allocated $1,806,568 $1,710,654 $95,914

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Attorney
Detail allocation of
General City Attorney
Detail page 71
Schedule 7.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 235,270 0.187 % $2,819 $2,819 $2,819 Cultural Activities 356,625 0.284 % $4,273 $4,273 $602 $4,875 Economic Development 814,416 0.649 % $9,759 $9,759 $1,376 $11,135Natural Resource Protection 1,246,522 0.993 % $14,937 $14,937 $2,105 $17,042 Community Promotion 351,412 0.280 % $4,211 $4,211 $594 $4,805 City Clerk 778,365 0.620 % $9,327 $9,327 $1,315 $10,642 Network Services 3,664,628 2.920 % $43,914 $43,914 $6,190 $50,104Human Resources 2,047,242 1.631 % $24,532 $24,532 $3,458 $27,990 Insurance ISF Fund 4,393,969 3.501 % $52,654 $52,654 $7,422 $60,076 Wellness Program 38,744 0.031 % $464 $464 $65 $529 Community Development Admin 971,303 0.774 % $11,639 $11,639 $1,641 $13,280 Commissions & Committees 10,187 0.008 % $122 $122 $17 $139 Planning 1,896,174 1.511 % $22,722 $22,722 $3,203 $25,925 Building and Safety 2,886,803 2.300 % $34,593 $34,593 $4,876 $39,469 Public Works Administration 1,486,040 1.184 % $17,807 $17,807 $2,510 $20,317 Parks Maintenance 4,077,165 3.248 % $48,857 $48,857 $6,886 $55,743 Swim Center Maintenance 665,424 0.530 % $7,974 $7,974 $1,124 $9,098 Urban Forest Services 229,260 0.183 % $2,747 $2,747 $387 $3,134 Facilities Maintenance 1,539,289 1.226 % $18,446 $18,446 $2,600 $21,046 Streets Maintenance 2,435,887 1.941 % $29,190 $29,190 $4,114 $33,304 Stormwater and Flood Control 1,137,402 0.906 % $13,630 $13,630 $1,921 $15,551 Traffic Signals & Lighting 719,851 0.574 % $8,626 $8,626 $1,216 $9,842 Fleet 1,470,536 1.172 % $17,622 $17,622 $2,484 $20,106 City Administration 1,593,051 1.269 % $19,090 $19,090 $19,090 Transportation/Plan Engineering 880,829 0.702 % $10,555 $10,555 $1,488 $12,043 Recreation Administration 978,461 0.780 % $11,725 $11,725 $1,653 $13,378 Recreation Facilities 390,589 0.311 % $4,680 $4,680 $660 $5,340 Youth Services 1,557,030 1.241 % $18,658 $18,658 $2,630 $21,288 Ranger Program 882,011 0.703 % $10,569 $10,569 $1,490 $12,059 Aquatics 706,839 0.563 % $8,470 $8,470 $1,194 $9,664 Police Administration 2,482,077 1.978 % $29,743 $29,743 $4,192 $33,935 Patrol 13,627,569 10.858 % $163,301 $163,301 $23,017 $186,318 Investigations 3,647,834 2.906 % $43,713 $43,713 $6,161 $49,874 Neighborhood Services 304,657 0.243 % $3,651 $3,651 $515 $4,166 Traffic Safety 922,256 0.735 % $11,052 $11,052 $1,558 $12,610 Fire Administration 1,447,660 1.153 % $17,348 $17,348 $2,445 $19,793 Emergency Response 15,169,981 12.086 % $181,784 $181,784 $25,623 $207,407 Hazard Prevention 1,075,918 0.857 % $12,893 $12,893 $1,817 $14,710 Training Services 108,109 0.086 % $1,295 $1,295 $183 $1,478 Fire Station 41,472 0.033 % $497 $497 $70 $567 Emergency Management 99,079 0.079 % $1,187 $1,187 $167 $1,354 FD202 Downtown Bid Fund 185,341 0.148 % $2,221 $2,221 $313 $2,534

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Attorney
Detail allocation of
General City Attorney
Detail page 72
Schedule 7.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 8,408,198 6.699 % $100,757 $100,757 $14,202 $114,959 FD611 Parking Fund 3,845,798 3.064 % $46,085 $46,085 $6,496 $52,581 FD602 Sewer Fund 9,561,341 7.618 % $114,575 $114,575 $16,149 $130,724 Golf Course 827,151 0.659 % $9,912 $9,912 $1,397 $11,309 FD705 Whale Rock Fund 1,682,420 1.340 % $20,161 $20,161 $2,842 $23,003 Information Services 1,402,583 1.117 % $16,807 $16,807 $2,369 $19,176 FD208 Tourism Bid Fund 2,152,578 1.715 % $25,795 $25,795 $3,636 $29,431 FD621Transit Fund 1,501,262 1.196 % $17,990 $17,990 $2,536 $20,526 FD206 Law Enforcement Grant Fund 156,008 0.124 % $1,869 $1,869 $264 $2,133 Fire Apparatus Service 631,944 0.503 % $7,573 $7,573 $1,067 $8,640 Police Support Services 3,672,725 2.926 % $44,011 $44,011 $6,203 $50,214 Community Services 670,957 0.535 % $8,040 $8,040 $1,133 $9,173 FD711 Hazardous Mat Task Force Fund 98,249 0.078 % $1,177 $1,177 $166 $1,343 CIP Project Engineering 2,819,887 2.247 % $33,791 $33,791 $4,763 $38,554 Community Services Group 554,787 0.442 % $6,648 $6,648 $6,648 Solid Waste Recycling 397,402 0.317 % $4,762 $4,762 $671 $5,433 Finance Support Services 123,019 0.098 % $1,474 $1,474 $208 $1,682 Finance Non Departmental 227,523 0.181 % $2,726 $2,726 $2,726 Office of DEI 567,531 0.452 % $6,801 $6,801 $6,801 Engineering 899,156 0.716 % $10,775 $10,775 $1,519 $12,294 Housing Policy/Homelessness 1,201,192 0.957 % $14,394 $14,394 $2,029 $16,423 Jack House 1,121 0.001 % $13 $13 $2 $15 Recruit Academy 49,045 0.039 % $588 $588 $83 $671 Mobile Crisis Unit 163,942 0.131 % $1,965 $1,965 $277 $2,242 FD212 San Luis Ranch CFD 181,313 0.144 % $2,173 $2,173 $306 $2,479 FD701 General Agency Fund 742,930 0.592 % $8,903 $8,903 $1,255 $10,158 FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.004 % $60 $60 $8 $68 FD406 Public Safety Equip Replacement Fund 307,329 0.245 % $3,683 $3,683 $519 $4,202 FD209 SB1186 CASP Certify Fund 500 $6 $6 $1 $7 FD213 Avila Ranch CFE 50,435 0.040 % $604 $604 $85 $689 Finance 2,686,590 2.141 % $32,194 $32,194 $4,538 $36,732 FD214 Avilia Ranch DPA Fund 40,000 0.032 % $479 $479 $68 $547 Active Transportation 257,727 0.205 % $3,088 $3,088 $435 $3,523 FD217 Opioid Settlement Fund 56,844 0.045 % $681 $681 $96 $777 FD726 Asset Forfeiture Pending 13,640 0.011 % $163 $163 $23 $186 FD727 SWAT Task Force 587 0.002 % $8 $8 ($2) $6 Total 125,512,014 100.000 % $1,504,028 $1,504,028 $206,626 $1,710,654 (A) Alloc basis: Total Operating Expenditures by Department/DivisionSource:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Attorney
Detail allocation of
Direct Departmental Expenses
Detail page 73
Schedule 7.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedBuilding and Safety 29,603 35.943 % $30,310 $30,310 $4,164 $34,474 Fire Administration 14,675 17.818 % $15,025 $15,025 $2,064 $17,089 Recreation Administration 4,113 4.994 % $4,211 $4,211 $579 $4,790Community Development Admin 6,830 8.293 % $6,993 $6,993 $961 $7,954 Police Administration 27,141 32.952 % $27,790 $27,790 $3,817 $31,607 Total 82,362 100.000 % $84,329 $84,329 $11,585 $95,914 (A) Alloc basis: Direct ot Department/FundSource:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Attorney
Departmental Cost
Allocation Summary
Detail page 74
Schedule 7.006
2025
Total General City Attorney Direct Departmental Expenses City Council $2,819 $2,819 City Administration $19,090 $19,090 Office of DEI $6,801 $6,801 Community Services Group $6,648 $6,648 Finance Non Departmental $2,726 $2,726 City Clerk $10,642 $10,642 Finance $36,732 $36,732 Network Services $50,104 $50,104 Information Services $19,176 $19,176 Finance Support Services $1,682 $1,682 Human Resources $27,990 $27,990 Wellness Program $529 $529 Public Works Administration $20,317 $20,317 Facilities Maintenance $21,046 $21,046 Fleet $20,106 $20,106 CIP Project Engineering $38,554 $38,554 Transportation/Plan Engineering $12,043 $12,043 Active Transportation $3,523 $3,523 Insurance ISF Fund $60,076 $60,076 Cultural Activities $4,875 $4,875 Economic Development $11,135 $11,135 Natural Resource Protection $17,042 $17,042 Community Promotion $4,805 $4,805 Community Development Admin $21,234 $13,280 $7,954 Commissions & Committees $139 $139 Planning $25,925 $25,925 Engineering $12,294 $12,294 Building and Safety $73,943 $39,469 $34,474 Housing Policy/Homelessness $16,423 $16,423 Parks Maintenance $55,743 $55,743 Swim Center Maintenance $9,098 $9,098 Urban Forest Services $3,134 $3,134 Streets Maintenance $33,304 $33,304 Traffic Signals & Lighting $9,842 $9,842 Stormwater and Flood Control $15,551 $15,551 Solid Waste Recycling $5,433 $5,433 Recreation Administration $18,168 $13,378 $4,790 Recreation Facilities $5,340 $5,340 Youth Services $21,288 $21,288 Community Services $9,173 $9,173 Ranger Program $12,059 $12,059 Aquatics $9,664 $9,664

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Attorney
Departmental Cost
Allocation Summary
Detail page 75
Schedule 7.006
2025
Total General City Attorney Direct Departmental Expenses Golf Course $11,309 $11,309 Jack House $15 $15 Police Administration $65,542 $33,935 $31,607 Patrol $186,318 $186,318 Investigations $49,874 $49,874 Police Support Services $50,214 $50,214 Neighborhood Services $4,166 $4,166 Traffic Safety $12,610 $12,610 Fire Administration $36,882 $19,793 $17,089 Emergency Response $207,407 $207,407 Hazard Prevention $14,710 $14,710 Training Services $1,478 $1,478 Recruit Academy $671 $671 Fire Apparatus Service $8,640 $8,640 Fire Station $567 $567 Mobile Crisis Unit $2,242 $2,242 Emergency Management $1,354 $1,354 FD202 Downtown Bid Fund $2,534 $2,534 FD206 Law Enforcement Grant Fund $2,133 $2,133 FD208 Tourism Bid Fund $29,431 $29,431 FD209 SB1186 CASP Certify Fund $7 $7 FD212 San Luis Ranch CFD $2,479 $2,479 FD213 Avila Ranch CFE $689 $689 FD214 Avilia Ranch DPA Fund $547 $547 FD217 Opioid Settlement Fund $777 $777 FD406 Public Safety Equip Replacement Fund $4,202 $4,202 FD601 Water Fund $114,959 $114,959 FD602 Sewer Fund $130,724 $130,724 FD611 Parking Fund $52,581 $52,581 FD621Transit Fund $20,526 $20,526 FD701 General Agency Fund $10,158 $10,158 FD705 Whale Rock Fund $23,003 $23,003 FD711 Hazardous Mat Task Force Fund $1,343 $1,343 FD715 Boysen Ranch Conserv Easemt Fund $68 $68 FD726 Asset Forfeiture Pending $186 $186 FD727 SWAT Task Force $6 $6 Total $1,806,568 $1,710,654 $95,914

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

SCHEDULE 8.01

CITY CLERK

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

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

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

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Clerk
Costs to be allocated
Detail page 77
Schedule 8.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $778,365 $778,365 Allocated additions: 10000000 - Building Charge $2,948 $2,948 1011001 - City Administration $8,804 $2,239 $11,043 1011010 - Office of DEI $1,588 $1,011 $2,599 1012007 - Finance Non Departmental $1,417 $126 $1,543 1011501 - City Attorney $9,327 $1,315 $10,642 1012000 - Finance $17,300 $17,300 1011101 - Network Services $33,598 $33,598 1011103 - Information Services $5,466 $5,466 1012006 - Finance Support Services $796 $796 1013001 - Human Resources $20,175 $20,175 1013003 - Wellness Program $80 $80 1015005 - Facilities Maintenance $11,162 $11,162 8020000 - Insurance ISF Fund $23,964 $23,964 Total allocated additions: $24,084 $117,232 $141,316 $141,316 Total to be allocated $802,449 $117,232 $919,681

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Clerk
Schedule of costs to be
allocated by function
Detail page 78
Schedule 8.003
2025
Total General & Admin City Clerk Services Public Counter/Main City Phone
General Government
Wages & BenefitsSALARIES & WAGES $371,571 $83,603 $212,539 $24,709 $50,720 FRINGE BENEFITS $187,517 $42,191 $107,260 $12,470 $25,596 Other Expense and CostSERVICES & SUPPLIES $132,779 $29,875 $75,950 $8,830 $18,124 OTHER CONTRACT SERVICES $86,498 $86,498 Departmental Expenditures $778,365 $155,669 $395,749 $46,009 $180,938 Additions: 1stOther $24,084 $24,084 Functional Cost $802,449 $179,753 $395,749 $46,009 $180,938 Reallocate Admin ($179,753) $114,240 $13,281 $52,232 Allocable Costs $802,449 $509,989 $59,290 $233,170 Unallocated ($233,170) ($233,170)1st Allocation $569,279 $509,989 $59,290 Additions: 2ndOther $117,232 $117,232 Functional Cost $117,232 $117,232 Reallocate Admin ($117,232) $74,506 $8,662 $34,064 Allocable Costs $117,232 $74,506 $8,662 $34,064 Unallocated ($34,064) ($34,064)2nd Allocation $83,168 $74,506 $8,662 Total allocated $652,447 $584,495 $67,952

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Clerk
Detail allocation of
City Clerk Services
Detail page 79
Schedule 8.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 9 4.245 % $21,650 $21,650 $4,756 $26,406 Fire Administration 6 2.830 % $14,434 $14,434 $3,170 $17,604 FD601 Water Fund 4 1.887 % $9,622 $9,622 $2,114 $11,736 FD602 Sewer Fund 4 1.887 % $9,622 $9,622 $2,114 $11,736 Recreation Administration 3 1.415 % $7,217 $7,217 $1,585 $8,802 City Administration 62 29.245 % $149,148 $149,148 $149,148 Public Works Administration 24 11.321 % $57,735 $57,735 $12,682 $70,417 City Attorney 9 4.245 % $21,650 $21,650 $21,650 Human Resources 20 9.434 % $48,112 $48,112 $10,568 $58,680 Finance 15 7.075 % $36,084 $36,084 $7,926 $44,010 Community Development Admin 35 16.509 % $84,196 $84,196 $18,494 $102,690 FD611 Parking Fund 3 1.415 % $7,217 $7,217 $1,585 $8,802 FD621Transit Fund 7 3.302 % $16,839 $16,839 $3,699 $20,538 Solid Waste Recycling 11 5.190 % $26,463 $26,463 $5,813 $32,276 Total 212 100.000 % $509,989 $509,989 $74,506 $584,495 (A) Alloc basis: Count of Council Agenda Items by Department/DivisionSource: Clerk-Agenda item Tracking by Operating program

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 80
Schedule 8.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 200 0.417 % $247 $247 $38 $285 Facilities Maintenance 500 1.041 % $617 $617 $95 $712 Streets Maintenance 1,400 2.916 % $1,729 $1,729 $266 $1,995 Stormwater and Flood Control 633 1.318 % $782 $782 $120 $902 Traffic Signals & Lighting 200 0.417 % $247 $247 $38 $285 Transportation/Plan Engineering 500 1.041 % $617 $617 $95 $712 Recreation Administration 400 0.833 % $494 $494 $76 $570 Recreation Facilities 100 0.208 % $123 $123 $19 $142 Youth Services 800 1.666 % $988 $988 $152 $1,140 Community Services 400 0.833 % $494 $494 $76 $570 Ranger Program 700 1.458 % $864 $864 $133 $997 Aquatics 100 0.208 % $123 $123 $19 $142 Golf Course 400 0.833 % $494 $494 $76 $570 Police Administration 700 1.458 % $864 $864 $133 $997 Patrol 5,100 10.623 % $6,298 $6,298 $967 $7,265 Investigations 1,300 2.708 % $1,605 $1,605 $247 $1,852 Police Support Services 2,000 4.166 % $2,470 $2,470 $379 $2,849 Neighborhood Services 100 0.208 % $123 $123 $19 $142 Traffic Safety 300 0.625 % $370 $370 $57 $427 Fire Administration 400 0.833 % $494 $494 $76 $570 Emergency Response 4,700 9.789 % $5,804 $5,804 $892 $6,696 Hazard Prevention 700 1.458 % $864 $864 $133 $997 FD601 Water Fund 3,567 7.430 % $4,405 $4,405 $677 $5,082 FD621Transit Fund 245 0.510 % $303 $303 $46 $349 City Administration 700 1.458 % $864 $864 $864 Economic Development 150 0.312 % $185 $185 $28 $213 Natural Resource Protection 400 0.833 % $494 $494 $76 $570 Community Promotion 20 0.042 % $25 $25 $4 $29 City Attorney 700 1.458 % $864 $864 $864 Finance 1,600 3.333 % $1,976 $1,976 $304 $2,280 Network Services 855 1.781 % $1,056 $1,056 $162 $1,218 Information Services 867 1.806 % $1,071 $1,071 $164 $1,235 Human Resources 1,000 2.083 % $1,235 $1,235 $190 $1,425 Community Development Admin 500 1.041 % $617 $617 $95 $712 Building and Safety 1,700 3.541 % $2,099 $2,099 $322 $2,421 Public Works Administration 800 1.666 % $988 $988 $152 $1,140 Parks Maintenance 1,500 3.124 % $1,852 $1,852 $285 $2,137 Swim Center Maintenance 100 0.208 % $123 $123 $19 $142 Fire Apparatus Service 200 0.417 % $247 $247 $38 $285 Fleet 450 0.937 % $556 $556 $85 $641 FD611 Parking Fund 1,552 3.233 % $1,917 $1,917 $294 $2,211 CIP Project Engineering 1,800 3.749 % $2,223 $2,223 $341 $2,564

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 81
Schedule 8.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPlanning 1,000 2.083 % $1,235 $1,235 $190 $1,425 City Council 500 1.041 % $617 $617 $617 Housing Policy/Homelessness 500 1.041 % $617 $617 $95 $712 Solid Waste Recycling 200 0.417 % $247 $247 $38 $285 Office of DEI 200 0.417 % $247 $247 $247 Engineering 600 1.250 % $741 $741 $114 $855 FD705 Whale Rock Fund 420 0.875 % $519 $519 $80 $599 FD602 Sewer Fund 3,632 7.565 % $4,485 $4,485 $689 $5,174 Emergency Management 100 0.208 % $123 $123 $19 $142 FD208 Tourism Bid Fund 130 0.271 % $161 $161 $25 $186 Community Services Group 250 0.521 % $309 $309 $309 Commissions & Committees 15 0.031 % $19 $19 $3 $22 Active Transportation 125 0.261 % $159 $159 $21 $180 Total 48,011 100.000 % $59,290 $59,290 $8,662 $67,952 (A) Alloc basis: Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: Staffing Summaries

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Clerk
Departmental Cost
Allocation Summary
Detail page 82
Schedule 8.006
2025
Total City Clerk Services Public Counter/Main City Phone City Council $617 $617 City Administration $150,012 $149,148 $864 Office of DEI $247 $247 Community Services Group $309 $309 City Attorney $22,514 $21,650 $864 Finance $46,290 $44,010 $2,280 Network Services $1,218 $1,218 Information Services $1,235 $1,235 Human Resources $60,105 $58,680 $1,425 Public Works Administration $71,557 $70,417 $1,140 Facilities Maintenance $712 $712 Fleet $641 $641 CIP Project Engineering $2,564 $2,564 Transportation/Plan Engineering $712 $712 Active Transportation $180 $180 Economic Development $213 $213 Natural Resource Protection $570 $570 Community Promotion $29 $29 Community Development Admin $103,402 $102,690 $712 Commissions & Committees $22 $22 Planning $1,425 $1,425 Engineering $855 $855 Building and Safety $2,421 $2,421 Housing Policy/Homelessness $712 $712 Parks Maintenance $2,137 $2,137 Swim Center Maintenance $142 $142 Urban Forest Services $285 $285 Streets Maintenance $1,995 $1,995 Traffic Signals & Lighting $285 $285 Stormwater and Flood Control $902 $902 Solid Waste Recycling $32,561 $32,276 $285 Recreation Administration $9,372 $8,802 $570 Recreation Facilities $142 $142 Youth Services $1,140 $1,140 Community Services $570 $570 Ranger Program $997 $997 Aquatics $142 $142 Golf Course $570 $570 Police Administration $27,403 $26,406 $997 Patrol $7,265 $7,265 Investigations $1,852 $1,852 Police Support Services $2,849 $2,849

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation City Clerk
Departmental Cost
Allocation Summary
Detail page 83
Schedule 8.006
2025
Total City Clerk Services Public Counter/Main City Phone Neighborhood Services $142 $142 Traffic Safety $427 $427 Fire Administration $18,174 $17,604 $570 Emergency Response $6,696 $6,696 Hazard Prevention $997 $997 Fire Apparatus Service $285 $285 Emergency Management $142 $142 FD208 Tourism Bid Fund $186 $186 FD601 Water Fund $16,818 $11,736 $5,082 FD602 Sewer Fund $16,910 $11,736 $5,174 FD611 Parking Fund $11,013 $8,802 $2,211 FD621Transit Fund $20,887 $20,538 $349 FD705 Whale Rock Fund $599 $599 Total $652,447 $584,495 $67,952

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

SCHEDULE 9.01

FINANCE

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

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

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

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

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

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

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

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

SCHEDULE 9.01

FINANCE

NATURE AND EXTENT OF SERVICE

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

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Costs to be allocated
Detail page 85
Schedule 9.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,686,591 $2,686,591 Allocated additions: 10000000 - Building Charge $11,509 $11,509 1011002 - City Council $17,090 $8,387 $25,477 1011001 - City Administration $30,387 $7,729 $38,116 1011010 - Office of DEI $5,647 $3,595 $9,242 1012007 - Finance Non Departmental $3,735 $331 $4,066 1011501 - City Attorney $32,194 $4,538 $36,732 1011021 - City Clerk $38,060 $8,230 $46,290 1012000 - Finance $5,887 $5,887 1011101 - Network Services $63,757 $63,757 1011103 - Information Services $19,436 $19,436 1012006 - Finance Support Services $2,747 $2,747 1013001 - Human Resources $71,732 $71,732 1013003 - Wellness Program $283 $283 1015005 - Facilities Maintenance $43,575 $43,575 8020000 - Insurance ISF Fund $66,446 $66,446 Total allocated additions: $138,622 $306,673 $445,295 $445,295 Total to be allocated $2,825,213 $306,673 $3,131,886

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Schedule of costs to be
allocated by function
Detail page 86
Schedule 9.003
2025
Total General &
Admin
Bus Lic, Trans
Occ Tax &
Tourism
Accounts
Payable
Payroll Purchasing General
Finance
Cashier Budget Cannabis
Wages & BenefitsSALARIES & WAGES $1,446,474 $277,434 $90,549 $98,650 $236,498 $154,628 $358,147 $75,795 $138,428 $16,345 FRINGE BENEFITS $662,281 $127,025 $41,459 $45,168 $108,283 $70,798 $163,981 $34,704 $63,380 $7,483 Other Expense and CostSERVICES AND SUPPLIES $572,975 $109,897 $35,868 $39,077 $93,681 $61,251 $141,869 $30,024 $54,834 $6,474 PRINT MAIL SERVICES $4,861 $4,861 Departmental Expenditures $2,686,591 $514,356 $172,737 $182,895 $438,462 $286,677 $663,997 $140,523 $256,642 $30,302 Additions: 1stOther $138,622 $1,594 $8,234 $36,693 $9,537 $55,587 $5,961 $21,016 Functional Cost $2,825,213 $514,356 $174,331 $191,129 $475,155 $296,214 $719,584 $146,484 $277,658 $30,302 Reallocate Admin ($514,356) $40,902 $43,307 $103,822 $67,881 $157,226 $33,274 $60,769 $7,175 Allocable Costs $2,825,213 $215,233 $234,436 $578,977 $364,095 $876,810 $179,758 $338,427 $37,477 Unallocated ($252,710) ($215,233) ($37,477)1st Allocation $2,572,503 $234,436 $578,977 $364,095 $876,810 $179,758 $338,427 Additions: 2ndFinance $5,887 $83 $585 $428 $496 $2,891 $310 $1,094 Other $300,786 $3,459 $17,867 $79,618 $20,694 $120,615 $12,934 $45,599 Functional Cost $306,673 $3,542 $18,452 $80,046 $21,190 $123,506 $13,244 $46,693 Allocable Costs $306,673 $3,542 $18,452 $80,046 $21,190 $123,506 $13,244 $46,693 Unallocated ($3,542) ($3,542)2nd Allocation $303,131 $18,452 $80,046 $21,190 $123,506 $13,244 $46,693 Total allocated $2,875,634 $252,888 $659,023 $385,285 $1,000,316 $193,002 $385,120

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Accounts Payable
Detail page 87
Schedule 9.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 2,461 9.532 % $22,347 $22,347 $1,835 $24,182 FD611 Parking Fund 1,419 5.496 % $12,885 $12,885 $1,058 $13,943 FD602 Sewer Fund 2,962 11.473 % $26,896 $26,896 $2,209 $29,105 FD621Transit Fund 340 1.317 % $3,087 $3,087 $254 $3,341 FD705 Whale Rock Fund 301 1.166 % $2,733 $2,733 $224 $2,957 FD711 Hazardous Mat Task Force Fund 74 0.287 % $672 $672 $55 $727City Council 125 0.484 % $1,135 $1,135 $1,135 Economic Development 218 0.844 % $1,980 $1,980 $163 $2,143 Natural Resource Protection 238 0.922 % $2,161 $2,161 $178 $2,339Community Promotion 114 0.442 % $1,035 $1,035 $85 $1,120 Finance Support Services 102 0.395 % $926 $926 $76 $1,002 Human Resources 688 2.665 % $6,247 $6,247 $513 $6,760 Insurance ISF Fund 24 0.093 % $218 $218 $18 $236 Wellness Program 8 0.031 % $73 $73 $6 $79 Community Development Admin 263 1.019 % $2,388 $2,388 $196 $2,584Commissions & Committees 10 0.039 % $91 $91 $7 $98 Planning 124 0.480 % $1,126 $1,126 $92 $1,218 Building and Safety 255 0.988 % $2,315 $2,315 $190 $2,505 Public Works Administration 260 1.007 % $2,361 $2,361 $194 $2,555Parks Maintenance 1,033 4.001 % $9,380 $9,380 $770 $10,150 Swim Center Maintenance 296 1.146 % $2,688 $2,688 $221 $2,909 Urban Forest Services 109 0.422 % $990 $990 $81 $1,071 Facilities Maintenance 1,196 4.632 % $10,860 $10,860 $892 $11,752Streets Maintenance 654 2.533 % $5,939 $5,939 $488 $6,427 Traffic Signals & Lighting 174 0.674 % $1,580 $1,580 $130 $1,710 Fleet 999 3.869 % $9,071 $9,071 $745 $9,816 City Administration 352 1.363 % $3,196 $3,196 $3,196 Transportation/Plan Engineering 60 0.232 % $545 $545 $45 $590 Recreation Administration 334 1.294 % $3,033 $3,033 $249 $3,282 Recreation Facilities 116 0.449 % $1,053 $1,053 $87 $1,140 Youth Services 352 1.363 % $3,196 $3,196 $263 $3,459 Community Services 362 1.402 % $3,287 $3,287 $270 $3,557 Ranger Program 412 1.596 % $3,741 $3,741 $307 $4,048 Aquatics 126 0.488 % $1,144 $1,144 $94 $1,238 Police Administration 1,189 4.605 % $10,797 $10,797 $887 $11,684 Patrol 195 0.755 % $1,771 $1,771 $145 $1,916 Investigations 90 0.349 % $817 $817 $67 $884 Police Support Services 110 0.426 % $999 $999 $82 $1,081 Neighborhood Services 38 0.147 % $345 $345 $28 $373 Traffic Safety 50 0.194 % $454 $454 $37 $491 Emergency Response 360 1.394 % $3,269 $3,269 $268 $3,537 Hazard Prevention 144 0.558 % $1,308 $1,308 $107 $1,415

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Accounts Payable
Detail page 88
Schedule 9.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedTraining Services 280 1.085 % $2,542 $2,542 $209 $2,751 Fire Station 246 0.953 % $2,234 $2,234 $183 $2,417 Emergency Management 63 0.244 % $572 $572 $47 $619 City Attorney 198 0.767 % $1,798 $1,798 $1,798 City Clerk 210 0.813 % $1,907 $1,907 $1,907 Network Services 773 2.994 % $7,019 $7,019 $577 $7,596 Information Services 114 0.442 % $1,035 $1,035 $85 $1,120 Golf Course 304 1.177 % $2,760 $2,760 $227 $2,987 Fire Administration 390 1.511 % $3,541 $3,541 $291 $3,832 Fire Apparatus Service 554 2.146 % $5,031 $5,031 $413 $5,444 FD208 Tourism Bid Fund 280 1.085 % $2,542 $2,542 $209 $2,751 FD202 Downtown Bid Fund 16 0.062 % $145 $145 $12 $157 CIP Project Engineering 137 0.531 % $1,244 $1,244 $102 $1,346 Cultural Activities 2 0.008 % $18 $18 $1 $19 FD201 Local Sales Tax Fund 3 0.012 % $27 $27 $2 $29 FD401 Capital Outlay Engineering 1,072 4.152 % $9,734 $9,734 $800 $10,534 FD404 Major Facility Replacement Fund 106 0.411 % $963 $963 $79 $1,042 Solid Waste Recycling 71 0.275 % $645 $645 $53 $698 Community Services Group 53 0.205 % $481 $481 $481 Finance Non Departmental 6 0.023 % $54 $54 $54 FD206 Law Enforcement Grant Fund 8 0.031 % $73 $73 $6 $79 FD402 Fleet Replace 119 0.461 % $1,081 $1,081 $89 $1,170 Office of DEI 133 0.515 % $1,208 $1,208 $1,208 Engineering 22 0.085 % $200 $200 $16 $216 Housing Policy/Homelessness 92 0.356 % $835 $835 $69 $904 Stormwater and Flood Control 188 0.728 % $1,707 $1,707 $140 $1,847 FD403 Info Tech Replacement Fund 114 0.442 % $1,035 $1,035 $85 $1,120 FD507 Transportation Impact Fee Fund 58 0.225 % $527 $527 $43 $570 Jack House 10 0.039 % $91 $91 $7 $98 Mobile Crisis Unit 115 0.445 % $1,044 $1,044 $86 $1,130 FD212 San Luis Ranch CFD 6 0.023 % $54 $54 $4 $58 FD701 General Agency Fund 106 0.411 % $963 $963 $79 $1,042 FD715 Boysen Ranch Conserv Easemt Fund 6 0.023 % $54 $54 $4 $58 All Other 1,126 4.361 % $10,224 $10,224 $840 $11,064 Recruit Academy 4 0.015 % $36 $36 $3 $39 FD209 SB1186 CASP Certify Fund 17 0.066 % $154 $154 $13 $167 FD406 Public Safety Equip Replacement Fund 30 0.116 % $272 $272 $22 $294 FD504 LOVR Impact Fee Fund 1 0.004 % $9 $9 $1 $10 FD213 Avila Ranch CFE 37 0.143 % $336 $336 $28 $364 FD214 Avilia Ranch DPA Fund 5 0.019 % $45 $45 $4 $49 FD215 Affordable Housing BEGIN Loan Fund 2 0.008 % $18 $18 $1 $19FD505 Affordable Housing Fund 2 0.008 % $18 $18 $1 $19

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Accounts Payable
Detail page 89
Schedule 9.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedDevelopment Services 2 0.008 % $21 $21 $5 $26 Total 25,818 100.000 % $234,436 $234,436 $18,452 $252,888 (A) Alloc basis: Accounts Payable Transaction Count by Department/FundSource: AP Checks worksheet

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Payroll
Detail page 90
Schedule 9.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 200 0.427 % $2,471 $2,471 $363 $2,834 Facilities Maintenance 500 1.067 % $6,178 $6,178 $908 $7,086 Streets Maintenance 1,400 2.988 % $17,297 $17,297 $2,543 $19,840 Stormwater and Flood Control 633 1.351 % $7,821 $7,821 $1,150 $8,971 Traffic Signals & Lighting 200 0.427 % $2,471 $2,471 $363 $2,834 Transportation/Plan Engineering 500 1.067 % $6,178 $6,178 $908 $7,086 Recreation Administration 400 0.854 % $4,942 $4,942 $727 $5,669 Recreation Facilities 100 0.213 % $1,236 $1,236 $182 $1,418 Youth Services 800 1.707 % $9,884 $9,884 $1,453 $11,337 Community Services 400 0.854 % $4,942 $4,942 $727 $5,669 Ranger Program 700 1.494 % $8,649 $8,649 $1,272 $9,921 Aquatics 100 0.213 % $1,236 $1,236 $182 $1,418 Golf Course 400 0.854 % $4,942 $4,942 $727 $5,669 Police Administration 700 1.494 % $8,649 $8,649 $1,272 $9,921 Patrol 5,100 10.883 % $63,012 $63,012 $9,265 $72,277 Investigations 1,300 2.774 % $16,062 $16,062 $2,362 $18,424 Police Support Services 2,000 4.268 % $24,710 $24,710 $3,633 $28,343 Neighborhood Services 100 0.213 % $1,236 $1,236 $182 $1,418 Traffic Safety 300 0.640 % $3,707 $3,707 $545 $4,252 Fire Administration 400 0.854 % $4,942 $4,942 $727 $5,669 Emergency Response 4,700 10.030 % $58,069 $58,069 $8,539 $66,608 Hazard Prevention 700 1.494 % $8,649 $8,649 $1,272 $9,921 FD601 Water Fund 3,567 7.612 % $44,071 $44,071 $6,480 $50,551 FD621Transit Fund 245 0.523 % $3,027 $3,027 $445 $3,472 City Administration 700 1.494 % $8,649 $8,649 $8,649 Economic Development 150 0.320 % $1,853 $1,853 $273 $2,126 Natural Resource Protection 400 0.854 % $4,942 $4,942 $727 $5,669Community Promotion 20 0.043 % $247 $247 $36 $283 City Attorney 700 1.494 % $8,649 $8,649 $8,649 City Clerk 450 0.960 % $5,560 $5,560 $5,560 Network Services 855 1.825 % $10,564 $10,564 $1,553 $12,117 Information Services 867 1.850 % $10,712 $10,712 $1,575 $12,287 Human Resources 1,000 2.134 % $12,355 $12,355 $1,817 $14,172 Community Development Admin 500 1.067 % $6,178 $6,178 $908 $7,086Building and Safety 1,700 3.628 % $21,004 $21,004 $3,088 $24,092 Public Works Administration 800 1.707 % $9,884 $9,884 $1,453 $11,337 Parks Maintenance 1,500 3.201 % $18,533 $18,533 $2,725 $21,258 Swim Center Maintenance 100 0.213 % $1,236 $1,236 $182 $1,418 Fire Apparatus Service 200 0.427 % $2,471 $2,471 $363 $2,834 Fleet 450 0.960 % $5,560 $5,560 $818 $6,378 FD611 Parking Fund 1,552 3.312 % $19,175 $19,175 $2,820 $21,995 CIP Project Engineering 1,800 3.841 % $22,239 $22,239 $3,270 $25,509

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Payroll
Detail page 91
Schedule 9.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPlanning 1,000 2.134 % $12,355 $12,355 $1,817 $14,172 City Council 500 1.067 % $6,178 $6,178 $6,178 Housing Policy/Homelessness 500 1.067 % $6,178 $6,178 $908 $7,086Solid Waste Recycling 200 0.427 % $2,471 $2,471 $363 $2,834 Office of DEI 200 0.427 % $2,471 $2,471 $2,471 Engineering 600 1.280 % $7,413 $7,413 $1,090 $8,503 FD705 Whale Rock Fund 420 0.896 % $5,189 $5,189 $763 $5,952 FD602 Sewer Fund 3,632 7.751 % $44,874 $44,874 $6,598 $51,472 Emergency Management 100 0.213 % $1,236 $1,236 $182 $1,418 FD208 Tourism Bid Fund 130 0.277 % $1,606 $1,606 $236 $1,842 Community Services Group 250 0.533 % $3,089 $3,089 $3,089 Commissions & Committees 15 0.032 % $185 $185 $27 $212 Active Transportation 125 0.265 % $1,540 $1,540 $227 $1,767 Total 46,861 100.000 % $578,977 $578,977 $80,046 $659,023 (A) Alloc basis: Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: Staffing Summaries

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Purchasing
Detail page 92
Schedule 9.006
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 28,791 0.081 % $293 $293 $293 Economic Development 593,886 1.662 % $6,050 $6,050 $372 $6,422 Natural Resource Protection 382,299 1.070 % $3,895 $3,895 $239 $4,134 Community Promotion 320,366 0.896 % $3,264 $3,264 $200 $3,464 City Attorney 301,359 0.843 % $3,070 $3,070 $3,070 City Clerk 219,278 0.614 % $2,234 $2,234 $2,234 Finance 577,836 1.617 % $5,887 $5,887 $5,887 Network Services 2,117,135 5.924 % $21,568 $21,568 $1,325 $22,893Information Services 69,980 0.196 % $713 $713 $44 $757 Human Resources 554,351 1.551 % $5,647 $5,647 $347 $5,994 Community Development Admin 185,521 0.519 % $1,890 $1,890 $116 $2,006 Commissions & Committees 3,462 0.010 % $35 $35 $2 $37 Planning 270,913 0.758 % $2,760 $2,760 $170 $2,930 Public Works Administration 41,404 0.116 % $422 $422 $26 $448 Parks Maintenance 2,256,847 6.315 % $22,992 $22,992 $1,412 $24,404 Swim Center Maintenance 517,315 1.447 % $5,270 $5,270 $324 $5,594Urban Forest Services 25,550 0.071 % $260 $260 $16 $276 Facilities Maintenance 854,010 2.390 % $8,700 $8,700 $534 $9,234 Streets Maintenance 906,577 2.537 % $9,236 $9,236 $567 $9,803 Traffic Signals & Lighting 442,333 1.238 % $4,506 $4,506 $277 $4,783 Fleet 921,795 2.579 % $9,391 $9,391 $577 $9,968 City Administration 175,317 0.491 % $1,786 $1,786 $1,786 Transportation/Plan Engineering 102,270 0.286 % $1,042 $1,042 $64 $1,106 Recreation Administration 87,487 0.245 % $891 $891 $55 $946 Recreation Facilities 73,143 0.205 % $745 $745 $46 $791 Youth Services 181,882 0.509 % $1,853 $1,853 $114 $1,967 Community Services 138,900 0.389 % $1,415 $1,415 $87 $1,502 Aquatics 63,721 0.178 % $649 $649 $40 $689 Golf Course 316,904 0.887 % $3,228 $3,228 $198 $3,426 Police Administration 1,064,233 2.978 % $10,842 $10,842 $666 $11,508 Patrol 148,219 0.415 % $1,510 $1,510 $93 $1,603 Investigations 63,986 0.179 % $652 $652 $40 $692 Police Support Services 240,380 0.673 % $2,449 $2,449 $150 $2,599Neighborhood Services 41,836 0.117 % $426 $426 $26 $452 Traffic Safety 24,942 0.070 % $254 $254 $16 $270 Fire Administration 254,132 0.711 % $2,589 $2,589 $159 $2,748 Emergency Response 314,666 0.880 % $3,206 $3,206 $197 $3,403 Fire Apparatus Service 275,286 0.770 % $2,804 $2,804 $172 $2,976 Hazard Prevention 94,100 0.263 % $959 $959 $59 $1,018 Training Services 108,109 0.302 % $1,101 $1,101 $68 $1,169 Emergency Management 12,734 0.036 % $130 $130 $8 $138 FD208 Tourism Bid Fund 1,911,188 5.348 % $19,470 $19,470 $1,196 $20,666

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Purchasing
Detail page 93
Schedule 9.006
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 1,707,291 4.777 % $17,393 $17,393 $1,068 $18,461 FD602 Sewer Fund 3,905,154 10.927 % $39,784 $39,784 $2,443 $42,227 FD621Transit Fund 1,080,443 3.023 % $11,007 $11,007 $676 $11,683 FD705 Whale Rock Fund 1,006,018 2.815 % $10,249 $10,249 $629 $10,878 FD711 Hazardous Mat Task Force Fund 97,866 0.274 % $997 $997 $61 $1,058 Finance Non Departmental 136,941 0.383 % $1,395 $1,395 $1,395 CIP Project Engineering 121,391 0.340 % $1,237 $1,237 $76 $1,313 Solid Waste Recycling 67,815 0.190 % $691 $691 $42 $733 Community Services Group 43,998 0.123 % $448 $448 $448 Building and Safety 557,629 1.560 % $5,681 $5,681 $349 $6,030 Stormwater and Flood Control 295,246 0.826 % $3,008 $3,008 $185 $3,193 FD206 Law Enforcement Grant Fund 38,324 0.107 % $390 $390 $24 $414 FD601 Water Fund 2,818,546 7.886 % $28,714 $28,714 $1,763 $30,477Insurance ISF Fund 3,299,193 9.231 % $33,610 $33,610 $2,064 $35,674 Office of DEI 388,522 1.087 % $3,958 $3,958 $3,958 Engineering 28,321 0.079 % $289 $289 $18 $307 Housing Policy/Homelessness 505,357 1.414 % $5,148 $5,148 $316 $5,464 Mobile Crisis Unit 94,791 0.265 % $966 $966 $59 $1,025 Cultural Activities 356,625 0.998 % $3,633 $3,633 $223 $3,856 Finance Support Services 123,019 0.344 % $1,253 $1,253 $77 $1,330Wellness Program 38,744 0.108 % $395 $395 $24 $419 Jack House 1,121 0.003 % $11 $11 $1 $12 Recruit Academy 49,045 0.137 % $500 $500 $31 $531 Fire Station 41,472 0.116 % $422 $422 $26 $448 FD202 Downtown Bid Fund 185,341 0.519 % $1,888 $1,888 $116 $2,004FD212 San Luis Ranch CFD 181,313 0.507 % $1,847 $1,847 $113 $1,960 FD406 Public Safety Equip Replacement Fund 307,329 0.860 % $3,131 $3,131 $192 $3,323 FD701 General Agency Fund 742,930 2.079 % $7,569 $7,569 $465 $8,034 FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.014 % $51 $51 $3 $54 Ranger Program 51,693 0.145 % $527 $527 $32 $559 FD209 SB1186 CASP Certify Fund 500 0.001 % $5 $5 $5 FD213 Avila Ranch CFE 50,435 0.141 % $514 $514 $32 $546 FD214 Avilia Ranch DPA Fund 40,000 0.112 % $407 $407 $25 $432 Active Transportation 16,484 0.046 % $168 $168 $10 $178 FD217 Opioid Settlement Fund 56,844 0.159 % $579 $579 $36 $615 FD726 Asset Forfeiture Pending 13,640 0.038 % $139 $139 $9 $148 FD727 SWAT Task Force 587 $7 $7 $7 Total 35,739,434 100.000 % $364,095 $364,095 $21,190 $385,285 (A) Alloc basis: Operating Services and Supply Expenditures by Fund/Department/DivisionSource:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
General Finance
Detail page 94
Schedule 9.007
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 235,270 0.189 % $1,657 $1,657 $1,657 Cultural Activities 356,625 0.286 % $2,512 $2,512 $371 $2,883 Economic Development 814,416 0.654 % $5,737 $5,737 $846 $6,583 Natural Resource Protection 1,246,522 1.001 % $8,780 $8,780 $1,295 $10,075 Community Promotion 351,412 0.282 % $2,475 $2,475 $365 $2,840 City Attorney 1,652,744 1.328 % $11,642 $11,642 $11,642 City Clerk 778,365 0.625 % $5,483 $5,483 $5,483 Network Services 3,664,628 2.944 % $25,813 $25,813 $3,808 $29,621Human Resources 2,047,242 1.645 % $14,421 $14,421 $2,127 $16,548 Insurance ISF Fund 4,393,969 3.530 % $30,951 $30,951 $4,565 $35,516 Wellness Program 38,744 0.031 % $273 $273 $40 $313 Community Development Admin 971,303 0.780 % $6,842 $6,842 $1,009 $7,851 Commissions & Committees 10,187 0.008 % $72 $72 $11 $83 Planning 1,896,174 1.523 % $13,356 $13,356 $1,970 $15,326 Building and Safety 2,886,803 2.319 % $20,334 $20,334 $2,999 $23,333 Public Works Administration 1,486,040 1.194 % $10,467 $10,467 $1,544 $12,011 Parks Maintenance 4,077,165 3.275 % $28,719 $28,719 $4,236 $32,955 Swim Center Maintenance 665,424 0.535 % $4,687 $4,687 $691 $5,378Urban Forest Services 229,260 0.184 % $1,615 $1,615 $238 $1,853 Facilities Maintenance 1,539,289 1.237 % $10,843 $10,843 $1,599 $12,442 Streets Maintenance 2,435,887 1.957 % $17,158 $17,158 $2,531 $19,689 Stormwater and Flood Control 1,137,402 0.914 % $8,012 $8,012 $1,182 $9,194 Traffic Signals & Lighting 719,851 0.578 % $5,071 $5,071 $748 $5,819 Fleet 1,470,536 1.181 % $10,358 $10,358 $1,528 $11,886 City Administration 1,593,051 1.280 % $11,221 $11,221 $11,221 Transportation/Plan Engineering 880,829 0.708 % $6,204 $6,204 $915 $7,119 Recreation Administration 978,461 0.786 % $6,892 $6,892 $1,017 $7,909 Recreation Facilities 390,589 0.314 % $2,751 $2,751 $406 $3,157 Youth Services 1,557,030 1.251 % $10,968 $10,968 $1,618 $12,586 Ranger Program 882,011 0.709 % $6,213 $6,213 $916 $7,129 Aquatics 706,839 0.568 % $4,979 $4,979 $734 $5,713 Police Administration 2,482,077 1.994 % $17,483 $17,483 $2,579 $20,062 Patrol 13,627,569 10.948 % $95,991 $95,991 $14,159 $110,150 Investigations 3,647,834 2.931 % $25,695 $25,695 $3,790 $29,485 Neighborhood Services 304,657 0.245 % $2,146 $2,146 $317 $2,463 Traffic Safety 922,256 0.741 % $6,496 $6,496 $958 $7,454 Fire Administration 1,447,660 1.163 % $10,197 $10,197 $1,504 $11,701 Emergency Response 15,169,981 12.187 % $106,856 $106,856 $15,762 $122,618 Hazard Prevention 1,075,918 0.864 % $7,579 $7,579 $1,118 $8,697 Training Services 108,109 0.087 % $762 $762 $112 $874 Fire Station 41,472 0.033 % $292 $292 $43 $335 Emergency Management 99,079 0.080 % $698 $698 $103 $801

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
General Finance
Detail page 95
Schedule 9.007
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD202 Downtown Bid Fund 185,341 0.149 % $1,306 $1,306 $193 $1,499FD601 Water Fund 8,408,198 6.755 % $59,226 $59,226 $8,736 $67,962FD611 Parking Fund 3,845,798 3.090 % $27,089 $27,089 $3,996 $31,085 FD602 Sewer Fund 9,561,341 7.681 % $67,349 $67,349 $9,934 $77,283Golf Course 827,151 0.664 % $5,826 $5,826 $859 $6,685 FD705 Whale Rock Fund 1,682,420 1.352 % $11,851 $11,851 $1,748 $13,599 Information Services 1,402,583 1.127 % $9,880 $9,880 $1,457 $11,337 FD208 Tourism Bid Fund 2,152,578 1.729 % $15,163 $15,163 $2,237 $17,400 FD621Transit Fund 1,501,262 1.206 % $10,575 $10,575 $1,560 $12,135 FD206 Law Enforcement Grant Fund 156,008 0.125 % $1,099 $1,099 $162 $1,261 Fire Apparatus Service 631,944 0.508 % $4,451 $4,451 $657 $5,108 Police Support Services 3,672,725 2.950 % $25,870 $25,870 $3,816 $29,686 Community Services 670,957 0.539 % $4,726 $4,726 $697 $5,423 FD711 Hazardous Mat Task Force Fund 98,249 0.079 % $692 $692 $102 $794 CIP Project Engineering 2,819,887 2.265 % $19,863 $19,863 $2,930 $22,793 Community Services Group 554,787 0.446 % $3,908 $3,908 $3,908 Solid Waste Recycling 397,402 0.319 % $2,799 $2,799 $413 $3,212 Finance Support Services 123,019 0.099 % $867 $867 $128 $995 Finance Non Departmental 227,523 0.183 % $1,603 $1,603 $1,603 Office of DEI 567,531 0.456 % $3,998 $3,998 $3,998 Engineering 899,156 0.722 % $6,334 $6,334 $934 $7,268 Housing Policy/Homelessness 1,201,192 0.965 % $8,461 $8,461 $1,248 $9,709 Jack House 1,121 0.001 % $8 $8 $1 $9 Recruit Academy 49,045 0.039 % $345 $345 $51 $396 Mobile Crisis Unit 163,942 0.132 % $1,155 $1,155 $170 $1,325 FD212 San Luis Ranch CFD 181,313 0.146 % $1,277 $1,277 $188 $1,465 FD701 General Agency Fund 742,930 0.597 % $5,233 $5,233 $772 $6,005 FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.004 % $35 $35 $5 $40 FD406 Public Safety Equip Replacement Fund 307,329 0.247 % $2,165 $2,165 $319 $2,484 FD209 SB1186 CASP Certify Fund 500 $4 $4 $1 $5 FD213 Avila Ranch CFE 50,435 0.041 % $355 $355 $52 $407 FD214 Avilia Ranch DPA Fund 40,000 0.032 % $282 $282 $42 $324 Active Transportation 257,727 0.207 % $1,815 $1,815 $268 $2,083 FD217 Opioid Settlement Fund 56,844 0.046 % $400 $400 $59 $459 FD726 Asset Forfeiture Pending 13,640 0.011 % $96 $96 $14 $110 FD727 SWAT Task Force 587 -0.001% $3 $3 $3 $6 Total 124,478,168 100.000 % $876,810 $876,810 $123,506 $1,000,316 (A) Alloc basis: Total Operating Expenditures by Department/DivisionSource:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Cashier
Detail page 96
Schedule 9.008
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD611 Parking Fund 727 7.270 % $13,068 $13,068 $963 $14,031 FD621Transit Fund 106 1.060 % $1,905 $1,905 $140 $2,045 FD601 Water Fund 1,406 14.060 % $25,274 $25,274 $1,862 $27,136 FD602 Sewer Fund 1,406 14.060 % $25,274 $25,274 $1,862 $27,136 All Other 6,355 63.550 % $114,237 $114,237 $8,417 $122,654 Total 10,000 100.000 % $179,758 $179,758 $13,244 $193,002 (A) Alloc basis: Based on the amount of time spent by staff on this function and the relative amounts of revenue collected Source: Salary-Wages for Finance Accounting Revenue Mgmt worksheet

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Budget
Detail page 97
Schedule 9.009
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 235,270 0.189 % $640 $640 $640 Cultural Activities 356,625 0.286 % $970 $970 $140 $1,110 Economic Development 814,416 0.654 % $2,214 $2,214 $320 $2,534 Natural Resource Protection 1,246,522 1.001 % $3,389 $3,389 $490 $3,879 Community Promotion 351,412 0.282 % $955 $955 $138 $1,093 City Attorney 1,652,744 1.328 % $4,493 $4,493 $4,493 City Clerk 778,365 0.625 % $2,116 $2,116 $2,116 Network Services 3,664,628 2.944 % $9,963 $9,963 $1,440 $11,403 Human Resources 2,047,242 1.645 % $5,566 $5,566 $804 $6,370 Insurance ISF Fund 4,393,969 3.530 % $11,946 $11,946 $1,726 $13,672 Wellness Program 38,744 0.031 % $105 $105 $15 $120 Community Development Admin 971,303 0.780 % $2,641 $2,641 $382 $3,023 Commissions & Committees 10,187 0.008 % $28 $28 $4 $32 Planning 1,896,174 1.523 % $5,155 $5,155 $745 $5,900 Building and Safety 2,886,803 2.319 % $7,849 $7,849 $1,134 $8,983Public Works Administration 1,486,040 1.194 % $4,040 $4,040 $584 $4,624 Parks Maintenance 4,077,165 3.275 % $11,085 $11,085 $1,602 $12,687 Swim Center Maintenance 665,424 0.535 % $1,809 $1,809 $261 $2,070Urban Forest Services 229,260 0.184 % $623 $623 $90 $713 Facilities Maintenance 1,539,289 1.237 % $4,185 $4,185 $605 $4,790 Streets Maintenance 2,435,887 1.957 % $6,623 $6,623 $957 $7,580 Stormwater and Flood Control 1,137,402 0.914 % $3,092 $3,092 $447 $3,539 Traffic Signals & Lighting 719,851 0.578 % $1,957 $1,957 $283 $2,240 Fleet 1,470,536 1.181 % $3,998 $3,998 $578 $4,576 City Administration 1,593,051 1.280 % $4,331 $4,331 $4,331 Transportation/Plan Engineering 880,829 0.708 % $2,395 $2,395 $346 $2,741 Recreation Administration 978,461 0.786 % $2,660 $2,660 $384 $3,044 Recreation Facilities 390,589 0.314 % $1,062 $1,062 $153 $1,215 Youth Services 1,557,030 1.251 % $4,233 $4,233 $612 $4,845 Ranger Program 882,011 0.709 % $2,398 $2,398 $346 $2,744 Aquatics 706,839 0.568 % $1,922 $1,922 $278 $2,200 Police Administration 2,482,077 1.994 % $6,748 $6,748 $975 $7,723Patrol 13,627,569 10.948 % $37,050 $37,050 $5,353 $42,403 Investigations 3,647,834 2.931 % $9,918 $9,918 $1,433 $11,351 Neighborhood Services 304,657 0.245 % $828 $828 $120 $948 Traffic Safety 922,256 0.741 % $2,507 $2,507 $362 $2,869 Fire Administration 1,447,660 1.163 % $3,936 $3,936 $569 $4,505 Emergency Response 15,169,981 12.187 % $41,244 $41,244 $5,959 $47,203 Hazard Prevention 1,075,918 0.864 % $2,925 $2,925 $423 $3,348 Training Services 108,109 0.087 % $294 $294 $42 $336 Fire Station 41,472 0.033 % $113 $113 $16 $129 Emergency Management 99,079 0.080 % $269 $269 $39 $308

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Detail allocation of
Budget
Detail page 98
Schedule 9.009
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD202 Downtown Bid Fund 185,341 0.149 % $504 $504 $73 $577 FD601 Water Fund 8,408,198 6.755 % $22,860 $22,860 $3,303 $26,163FD611 Parking Fund 3,845,798 3.090 % $10,456 $10,456 $1,511 $11,967 FD602 Sewer Fund 9,561,341 7.681 % $25,995 $25,995 $3,756 $29,751Golf Course 827,151 0.664 % $2,249 $2,249 $325 $2,574 FD705 Whale Rock Fund 1,682,420 1.352 % $4,574 $4,574 $661 $5,235Information Services 1,402,583 1.127 % $3,813 $3,813 $551 $4,364 FD208 Tourism Bid Fund 2,152,578 1.729 % $5,852 $5,852 $846 $6,698 FD621Transit Fund 1,501,262 1.206 % $4,082 $4,082 $590 $4,672 FD206 Law Enforcement Grant Fund 156,008 0.125 % $424 $424 $61 $485 Fire Apparatus Service 631,944 0.508 % $1,718 $1,718 $248 $1,966 Police Support Services 3,672,725 2.950 % $9,985 $9,985 $1,443 $11,428 Community Services 670,957 0.539 % $1,824 $1,824 $264 $2,088 FD711 Hazardous Mat Task Force Fund 98,249 0.079 % $267 $267 $39 $306 CIP Project Engineering 2,819,887 2.265 % $7,667 $7,667 $1,108 $8,775 Community Services Group 554,787 0.446 % $1,508 $1,508 $1,508 Solid Waste Recycling 397,402 0.319 % $1,080 $1,080 $156 $1,236 Finance Support Services 123,019 0.099 % $334 $334 $48 $382 Finance Non Departmental 227,523 0.183 % $619 $619 $619 Office of DEI 567,531 0.456 % $1,543 $1,543 $1,543 Engineering 899,156 0.722 % $2,445 $2,445 $353 $2,798 Housing Policy/Homelessness 1,201,192 0.965 % $3,266 $3,266 $472 $3,738 Jack House 1,121 0.001 % $3 $3 $3 Recruit Academy 49,045 0.039 % $133 $133 $19 $152 Mobile Crisis Unit 163,942 0.132 % $446 $446 $64 $510 FD212 San Luis Ranch CFD 181,313 0.146 % $493 $493 $71 $564 FD701 General Agency Fund 742,930 0.597 % $2,020 $2,020 $292 $2,312 FD715 Boysen Ranch Conserv Easemt Fund 5,023 0.004 % $14 $14 $2 $16 FD406 Public Safety Equip Replacement Fund 307,329 0.247 % $836 $836 $121 $957 FD209 SB1186 CASP Certify Fund 500 $1 $1 $1 FD213 Avila Ranch CFE 50,435 0.041 % $137 $137 $20 $157 FD214 Avilia Ranch DPA Fund 40,000 0.032 % $109 $109 $16 $125 Active Transportation 257,727 0.207 % $701 $701 $101 $802 FD217 Opioid Settlement Fund 56,844 0.046 % $155 $155 $22 $177 FD726 Asset Forfeiture Pending 13,640 0.011 % $37 $37 $2 $39 FD727 SWAT Task Force 587 -0.001% $2 $2 $2 Total 124,478,168 100.000 % $338,427 $338,427 $46,693 $385,120 (A) Alloc basis: Total Operating Expenditures by Department/DivisionSource:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Departmental Cost
Allocation Summary
Detail page 99
Schedule 9.010
2025
Total Accounts Payable Payroll Purchasing General Finance Cashier Budget City Council $9,903 $1,135 $6,178 $293 $1,657 $640 City Administration $29,183 $3,196 $8,649 $1,786 $11,221 $4,331 Office of DEI $13,178 $1,208 $2,471 $3,958 $3,998 $1,543 Community Services Group $9,434 $481 $3,089 $448 $3,908 $1,508 Finance Non Departmental $3,671 $54 $1,395 $1,603 $619 City Attorney $29,652 $1,798 $8,649 $3,070 $11,642 $4,493 City Clerk $17,300 $1,907 $5,560 $2,234 $5,483 $2,116 Finance $5,887 $5,887 Network Services $83,630 $7,596 $12,117 $22,893 $29,621 $11,403 Information Services $29,865 $1,120 $12,287 $757 $11,337 $4,364 Finance Support Services $3,709 $1,002 $1,330 $995 $382 Human Resources $49,844 $6,760 $14,172 $5,994 $16,548 $6,370 Wellness Program $931 $79 $419 $313 $120 Public Works Administration $30,975 $2,555 $11,337 $448 $12,011 $4,624 Facilities Maintenance $45,304 $11,752 $7,086 $9,234 $12,442 $4,790 Fleet $42,624 $9,816 $6,378 $9,968 $11,886 $4,576 CIP Project Engineering $59,736 $1,346 $25,509 $1,313 $22,793 $8,775 Transportation/Plan Engineering $18,642 $590 $7,086 $1,106 $7,119 $2,741 Active Transportation $4,830 $1,767 $178 $2,083 $802 Insurance ISF Fund $85,098 $236 $35,674 $35,516 $13,672 Cultural Activities $7,868 $19 $3,856 $2,883 $1,110 Economic Development $19,808 $2,143 $2,126 $6,422 $6,583 $2,534 Natural Resource Protection $26,096 $2,339 $5,669 $4,134 $10,075 $3,879 Community Promotion $8,800 $1,120 $283 $3,464 $2,840 $1,093 Community Development Admin $22,550 $2,584 $7,086 $2,006 $7,851 $3,023 Commissions & Committees $462 $98 $212 $37 $83 $32 Planning $39,546 $1,218 $14,172 $2,930 $15,326 $5,900 Engineering $19,092 $216 $8,503 $307 $7,268 $2,798 Development Services $26 $26 Building and Safety $64,943 $2,505 $24,092 $6,030 $23,333 $8,983Housing Policy/Homelessness $26,901 $904 $7,086 $5,464 $9,709 $3,738 Parks Maintenance $101,454 $10,150 $21,258 $24,404 $32,955 $12,687 Swim Center Maintenance $17,369 $2,909 $1,418 $5,594 $5,378 $2,070 Urban Forest Services $6,747 $1,071 $2,834 $276 $1,853 $713 Streets Maintenance $63,339 $6,427 $19,840 $9,803 $19,689 $7,580Traffic Signals & Lighting $17,386 $1,710 $2,834 $4,783 $5,819 $2,240 Stormwater and Flood Control $26,744 $1,847 $8,971 $3,193 $9,194 $3,539 Solid Waste Recycling $8,713 $698 $2,834 $733 $3,212 $1,236 Recreation Administration $20,850 $3,282 $5,669 $946 $7,909 $3,044 Recreation Facilities $7,721 $1,140 $1,418 $791 $3,157 $1,215 Youth Services $34,194 $3,459 $11,337 $1,967 $12,586 $4,845 Community Services $18,239 $3,557 $5,669 $1,502 $5,423 $2,088

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Departmental Cost
Allocation Summary
Detail page 100
Schedule 9.010
2025
Total Accounts Payable Payroll Purchasing General Finance Cashier Budget Ranger Program $24,401 $4,048 $9,921 $559 $7,129 $2,744 Aquatics $11,258 $1,238 $1,418 $689 $5,713 $2,200 Golf Course $21,341 $2,987 $5,669 $3,426 $6,685 $2,574 Jack House $122 $98 $12 $9 $3 Police Administration $60,898 $11,684 $9,921 $11,508 $20,062 $7,723 Patrol $228,349 $1,916 $72,277 $1,603 $110,150 $42,403 Investigations $60,836 $884 $18,424 $692 $29,485 $11,351 Police Support Services $73,137 $1,081 $28,343 $2,599 $29,686 $11,428 Neighborhood Services $5,654 $373 $1,418 $452 $2,463 $948 Traffic Safety $15,336 $491 $4,252 $270 $7,454 $2,869 Fire Administration $28,455 $3,832 $5,669 $2,748 $11,701 $4,505 Emergency Response $243,369 $3,537 $66,608 $3,403 $122,618 $47,203 Hazard Prevention $24,399 $1,415 $9,921 $1,018 $8,697 $3,348 Training Services $5,130 $2,751 $1,169 $874 $336 Recruit Academy $1,118 $39 $531 $396 $152 Fire Apparatus Service $18,328 $5,444 $2,834 $2,976 $5,108 $1,966 Fire Station $3,329 $2,417 $448 $335 $129 Mobile Crisis Unit $3,990 $1,130 $1,025 $1,325 $510 Emergency Management $3,284 $619 $1,418 $138 $801 $308 FD201 Local Sales Tax Fund $29 $29 FD202 Downtown Bid Fund $4,237 $157 $2,004 $1,499 $577 FD206 Law Enforcement Grant Fund $2,239 $79 $414 $1,261 $485 FD208 Tourism Bid Fund $49,357 $2,751 $1,842 $20,666 $17,400 $6,698 FD209 SB1186 CASP Certify Fund $178 $167 $5 $5 $1 FD212 San Luis Ranch CFD $4,047 $58 $1,960 $1,465 $564 FD213 Avila Ranch CFE $1,474 $364 $546 $407 $157 FD214 Avilia Ranch DPA Fund $930 $49 $432 $324 $125 FD215 Affordable Housing BEGIN Loan Fund $19 $19 FD217 Opioid Settlement Fund $1,251 $615 $459 $177 FD401 Capital Outlay Engineering $10,534 $10,534 FD402 Fleet Replace $1,170 $1,170 FD403 Info Tech Replacement Fund $1,120 $1,120 FD404 Major Facility Replacement Fund $1,042 $1,042 FD406 Public Safety Equip Replacement Fund $7,058 $294 $3,323 $2,484 $957 FD504 LOVR Impact Fee Fund $10 $10 FD505 Affordable Housing Fund $19 $19 FD507 Transportation Impact Fee Fund $570 $570 FD601 Water Fund $226,471 $24,182 $50,551 $30,477 $67,962 $27,136 $26,163 FD602 Sewer Fund $256,974 $29,105 $51,472 $42,227 $77,283 $27,136 $29,751 FD611 Parking Fund $111,482 $13,943 $21,995 $18,461 $31,085 $14,031 $11,967 FD621Transit Fund $37,348 $3,341 $3,472 $11,683 $12,135 $2,045 $4,672 FD701 General Agency Fund $17,393 $1,042 $8,034 $6,005 $2,312

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance
Departmental Cost
Allocation Summary
Detail page 101
Schedule 9.010
2025
Total Accounts Payable Payroll Purchasing General Finance Cashier Budget FD705 Whale Rock Fund $38,621 $2,957 $5,952 $10,878 $13,599 $5,235 FD711 Hazardous Mat Task Force Fund $2,885 $727 $1,058 $794 $306FD715 Boysen Ranch Conserv Easemt Fund $168 $58 $54 $40 $16 FD726 Asset Forfeiture Pending $297 $148 $110 $39 FD727 SWAT Task Force $15 $7 $6 $2 All Other $133,718 $11,064 $122,654 Total $2,875,634 $252,888 $659,023 $385,285 $1,000,316 $193,002 $385,120

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

SCHEDULE 10.01

NETWORK SERVICES

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

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

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

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

SCHEDULE 10.01

NETWORK SERVICES

NATURE AND EXTENT OF SERVICE

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

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Costs to be allocated
Detail page 103
Schedule 10.002
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 $62,634 $15,922 $78,556 1011010 - Office of DEI $3,018 $1,921 $4,939 1012007 - Finance Non Departmental $13,683 $1,212 $14,895 1011501 - City Attorney $43,914 $6,190 $50,104 1011021 - City Clerk $1,056 $162 $1,218 1012000 - Finance $74,927 $8,703 $83,630 1011101 - Network Services $14,999 $14,999 1011103 - Information Services $49,530 $49,530 1012006 - Finance Support Services $3,747 $3,747 1013001 - Human Resources $38,332 $38,332 1013003 - Wellness Program $151 $151 1015005 - Facilities Maintenance $21,239 $21,239 1015008 - Fleet $15,240 $15,240 8020000 - Insurance ISF Fund $203,596 $203,596 Total allocated additions: $204,842 $380,944 $585,786 $585,786 Total to be allocated $3,869,470 $380,944 $4,250,414

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Schedule of costs to be
allocated by function
Detail page 104
Schedule 10.003
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 $204,842 $204,842 Functional Cost $3,869,470 $873,666 $853,113 $658,204 $104,122 $4,488 $297,893 $287,155 $168,490 $7,118 Reallocate Admin ($873,666) $248,793 $191,952 $30,365 $1,309 $86,875 $83,743 $49,137 $2,076 Allocable Costs $3,869,470 $1,101,906 $850,156 $134,487 $5,797 $384,768 $370,898 $217,627 $9,194 1st Allocation $3,869,470 $1,101,906 $850,156 $134,487 $5,797 $384,768 $370,898 $217,627 $9,194 Additions: 2ndOther $380,944 $380,944 Functional Cost $380,944 $380,944 Reallocate Admin ($380,944) $108,481 $83,697 $13,240 $571 $37,880 $36,514 $21,425 $905 Allocable Costs $380,944 $108,481 $83,697 $13,240 $571 $37,880 $36,514 $21,425 $905 2nd Allocation $380,944 $108,481 $83,697 $13,240 $571 $37,880 $36,514 $21,425 $905 Total allocated $4,250,414 $1,210,387 $933,853 $147,727 $6,368 $422,648 $407,412 $239,052 $10,099

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Schedule of costs to be
allocated by function
Detail page 105
Schedule 10.003
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 $71,513 $62,170 $700 $20,457 $16,318 $8,258 Allocable Costs $316,730 $275,351 $3,100 $90,605 $72,272 $36,579 1st Allocation $316,730 $275,351 $3,100 $90,605 $72,272 $36,579 Additions: 2ndOtherFunctional CostReallocate Admin $31,182 $27,108 $305 $8,920 $7,115 $3,601 Allocable Costs $31,182 $27,108 $305 $8,920 $7,115 $3,601 2nd Allocation $31,182 $27,108 $305 $8,920 $7,115 $3,601 Total allocated $347,912 $302,459 $3,405 $99,525 $79,387 $40,180

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 106
Schedule 10.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPublic Works Administration 900 1.688 % $18,601 $18,601 $1,944 $20,545 Recreation Administration 600 1.125 % $12,401 $12,401 $1,296 $13,697 Transportation/Plan Engineering 600 1.125 % $12,401 $12,401 $1,296 $13,697 City Administration 700 1.313 % $14,467 $14,467 $14,467 City Attorney 800 1.501 % $16,534 $16,534 $16,534 City Clerk 600 1.125 % $12,401 $12,401 $12,401 Human Resources 1,100 2.063 % $22,735 $22,735 $2,376 $25,111 Fleet 500 0.938 % $10,334 $10,334 $1,080 $11,414 City Council 500 0.938 % $10,334 $10,334 $10,334 Police Administration 700 1.313 % $14,467 $14,467 $1,512 $15,979 Fire Administration 500 0.938 % $10,334 $10,334 $1,080 $11,414 FD601 Water Fund 3,529 6.619 % $72,937 $72,937 $7,624 $80,561 FD602 Sewer Fund 3,984 7.473 % $82,341 $82,341 $8,607 $90,948 FD705 Whale Rock Fund 430 0.807 % $8,887 $8,887 $929 $9,816 Stormwater and Flood Control 633 1.187 % $13,083 $13,083 $1,367 $14,450 FD621Transit Fund 445 0.835 % $9,197 $9,197 $961 $10,158 Recreation Facilities 400 0.750 % $8,267 $8,267 $864 $9,131 Building and Safety 1,800 3.376 % $37,202 $37,202 $3,889 $41,091 Planning 1,000 1.876 % $20,668 $20,668 $2,160 $22,828 Economic Development 150 0.281 % $3,100 $3,100 $324 $3,424 Natural Resource Protection 400 0.750 % $8,267 $8,267 $864 $9,131Community Development Admin 600 1.125 % $12,401 $12,401 $1,296 $13,697 Parks Maintenance 2,000 3.751 % $41,336 $41,336 $4,321 $45,657 Streets Maintenance 1,500 2.813 % $31,002 $31,002 $3,240 $34,242 Traffic Signals & Lighting 200 0.375 % $4,134 $4,134 $432 $4,566 Youth Services 1,100 2.063 % $22,735 $22,735 $2,376 $25,111 Community Services 800 1.501 % $16,534 $16,534 $1,728 $18,262 Ranger Program 800 1.501 % $16,534 $16,534 $1,728 $18,262 Aquatics 700 1.313 % $14,467 $14,467 $1,512 $15,979 Patrol 5,100 9.566 % $105,406 $105,406 $11,018 $116,424 Investigations 1,300 2.438 % $26,868 $26,868 $2,808 $29,676 Neighborhood Services 200 0.375 % $4,134 $4,134 $432 $4,566 Traffic Safety 300 0.563 % $6,200 $6,200 $648 $6,848 Emergency Response 4,700 8.816 % $97,139 $97,139 $10,154 $107,293Hazard Prevention 700 1.313 % $14,467 $14,467 $1,512 $15,979 Golf Course 700 1.313 % $14,467 $14,467 $1,512 $15,979 Police Support Services 2,000 3.751 % $41,336 $41,336 $4,321 $45,657 Information Services 917 1.720 % $18,952 $18,952 $1,981 $20,933 Fire Apparatus Service 300 0.563 % $6,200 $6,200 $648 $6,848 FD611 Parking Fund 1,852 3.474 % $38,277 $38,277 $4,001 $42,278 CIP Project Engineering 2,000 3.751 % $41,336 $41,336 $4,321 $45,657 Tourism and Bid Promotion 230 0.431 % $4,754 $4,754 $497 $5,251

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 107
Schedule 10.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFacilities Maintenance 500 0.938 % $10,334 $10,334 $1,080 $11,414Urban Forest Services 300 0.563 % $6,200 $6,200 $648 $6,848 Swim Center Maintenance 200 0.375 % $4,134 $4,134 $432 $4,566 Community Promotion 20 0.038 % $413 $413 $43 $456 Community Services Group 300 0.563 % $6,200 $6,200 $6,200 Engineering 700 1.313 % $14,467 $14,467 $1,512 $15,979 Housing Policy/Homelessness 500 0.938 % $10,334 $10,334 $1,080 $11,414 Solid Waste Recycling 200 0.375 % $4,134 $4,134 $432 $4,566 Office of DEI 200 0.375 % $4,134 $4,134 $4,134 Emergency Management 100 0.188 % $2,067 $2,067 $216 $2,283 All Other 1,700 3.189 % $35,135 $35,135 $3,673 $38,808 Commissions & Committees 100 0.188 % $2,067 $2,067 $216 $2,283 Active Transportation 225 0.420 % $4,650 $4,650 $490 $5,140 Total 53,315 100.000 % $1,101,906 $1,101,906 $108,481 $1,210,387 (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:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Enterprise Apps
Detail page 108
Schedule 10.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 200 0.413 % $3,509 $3,509 $387 $3,896 Facilities Maintenance 500 1.032 % $8,772 $8,772 $969 $9,741 Streets Maintenance 1,400 2.889 % $24,560 $24,560 $2,712 $27,272 Stormwater and Flood Control 633 1.306 % $11,105 $11,105 $1,226 $12,331 Traffic Signals & Lighting 200 0.413 % $3,509 $3,509 $387 $3,896 Transportation/Plan Engineering 500 1.032 % $8,772 $8,772 $969 $9,741 Recreation Administration 400 0.825 % $7,017 $7,017 $775 $7,792 Recreation Facilities 100 0.206 % $1,754 $1,754 $194 $1,948 Youth Services 800 1.651 % $14,034 $14,034 $1,550 $15,584 Community Services 400 0.825 % $7,017 $7,017 $775 $7,792 Ranger Program 700 1.444 % $12,280 $12,280 $1,356 $13,636 Aquatics 100 0.206 % $1,754 $1,754 $194 $1,948 Golf Course 400 0.825 % $7,017 $7,017 $775 $7,792 Police Administration 700 1.444 % $12,280 $12,280 $1,356 $13,636 Patrol 5,100 10.524 % $89,470 $89,470 $9,880 $99,350 Investigations 1,300 2.683 % $22,806 $22,806 $2,518 $25,324 Police Support Services 2,000 4.127 % $35,086 $35,086 $3,874 $38,960 Neighborhood Services 100 0.206 % $1,754 $1,754 $194 $1,948 Traffic Safety 300 0.619 % $5,263 $5,263 $581 $5,844 Fire Administration 400 0.825 % $7,017 $7,017 $775 $7,792 Emergency Response 4,700 9.699 % $82,453 $82,453 $9,105 $91,558 Hazard Prevention 700 1.444 % $12,280 $12,280 $1,356 $13,636 FD601 Water Fund 3,567 7.361 % $62,576 $62,576 $6,910 $69,486 FD621Transit Fund 245 0.506 % $4,298 $4,298 $475 $4,773 City Administration 700 1.444 % $12,280 $12,280 $12,280 Economic Development 150 0.310 % $2,631 $2,631 $291 $2,922 Natural Resource Protection 400 0.825 % $7,017 $7,017 $775 $7,792Community Promotion 20 0.041 % $351 $351 $39 $390 City Attorney 700 1.444 % $12,280 $12,280 $12,280 City Clerk 450 0.929 % $7,894 $7,894 $7,894 Finance 1,600 3.302 % $28,069 $28,069 $28,069 Network Services 855 1.764 % $14,999 $14,999 $14,999 Information Services 867 1.789 % $15,210 $15,210 $1,680 $16,890 Human Resources 1,000 2.064 % $17,543 $17,543 $1,937 $19,480 Community Development Admin 500 1.032 % $8,772 $8,772 $969 $9,741Building and Safety 1,700 3.508 % $29,823 $29,823 $3,293 $33,116 Public Works Administration 800 1.651 % $14,034 $14,034 $1,550 $15,584 Parks Maintenance 1,500 3.095 % $26,315 $26,315 $2,906 $29,221 Swim Center Maintenance 100 0.206 % $1,754 $1,754 $194 $1,948 Fire Apparatus Service 200 0.413 % $3,509 $3,509 $387 $3,896 Fleet 450 0.929 % $7,894 $7,894 $872 $8,766 FD611 Parking Fund 1,552 3.203 % $27,227 $27,227 $3,006 $30,233

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Enterprise Apps
Detail page 109
Schedule 10.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCIP Project Engineering 1,800 3.714 % $31,578 $31,578 $3,487 $35,065 Planning 1,000 2.064 % $17,543 $17,543 $1,937 $19,480 City Council 500 1.032 % $8,772 $8,772 $8,772 Housing Policy/Homelessness 500 1.032 % $8,772 $8,772 $969 $9,741Solid Waste Recycling 200 0.413 % $3,509 $3,509 $387 $3,896 Office of DEI 200 0.413 % $3,509 $3,509 $3,509 Engineering 600 1.238 % $10,526 $10,526 $1,162 $11,688 FD705 Whale Rock Fund 420 0.867 % $7,368 $7,368 $814 $8,182 FD602 Sewer Fund 3,632 7.495 % $63,717 $63,717 $7,036 $70,753 Emergency Management 100 0.206 % $1,754 $1,754 $194 $1,948 FD208 Tourism Bid Fund 130 0.268 % $2,281 $2,281 $252 $2,533 Community Services Group 250 0.516 % $4,386 $4,386 $4,386 Commissions & Committees 15 0.031 % $263 $263 $29 $292 Active Transportation 125 0.257 % $2,193 $2,193 $238 $2,431 Total 48,461 100.000 % $850,156 $850,156 $83,697 $933,853 (A) Alloc basis: Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
MDC Support
Detail page 110
Schedule 10.006
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPatrol 65 82.278 % $110,654 $110,654 $10,894 $121,548 Emergency Response 11 13.924 % $18,726 $18,726 $1,844 $20,570 FD611 Parking Fund 3 3.798 % $5,107 $5,107 $502 $5,609 Total 79 100.000 % $134,487 $134,487 $13,240 $147,727 (A) Alloc basis: Number of MDCs by Fund/Department/DivisionSource:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Tablet Support
Detail page 111
Schedule 10.007
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 500 1.305 % $76 $76 $76 Information Services 800 2.089 % $121 $121 $14 $135 Facilities Maintenance 200 0.522 % $30 $30 $3 $33 City Administration 800 2.089 % $121 $121 $121 FD601 Water Fund 4,060 10.601 % $615 $615 $69 $684 FD602 Sewer Fund 4,825 12.598 % $730 $730 $82 $812 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 $14 $135 Hazard Prevention 700 1.828 % $106 $106 $12 $118 City Attorney 900 2.350 % $136 $136 $136 Public Works Administration 700 1.828 % $106 $106 $12 $118 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 $14 $135 City Clerk 500 1.305 % $76 $76 $76 Fleet 600 1.567 % $91 $91 $10 $101 Planning 1,100 2.872 % $166 $166 $19 $185 Recreation Facilities 200 0.522 % $30 $30 $3 $33 Ranger Program 700 1.828 % $106 $106 $12 $118 FD611 Parking Fund 900 2.350 % $136 $136 $15 $151 CIP Project Engineering 1,700 4.439 % $257 $257 $29 $286 Tourism and Bid Promotion 230 0.601 % $35 $35 $4 $39 Building and Safety 1,200 3.133 % $182 $182 $20 $202 Urban Forest Services 200 0.522 % $30 $30 $3 $33 Youth Services 700 1.828 % $106 $106 $12 $118 Community Services 700 1.828 % $106 $106 $12 $118 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 $27 $270 Community Services Group 200 0.522 % $30 $30 $30 Engineering 800 2.089 % $121 $121 $14 $135 Housing Policy/Homelessness 400 1.044 % $61 $61 $7 $68 Parks Maintenance 600 1.567 % $91 $91 $10 $101 Emergency Response 1,300 3.394 % $197 $197 $22 $219 Stormwater and Flood Control 600 1.567 % $91 $91 $10 $101 Solid Waste Recycling 400 1.044 % $61 $61 $7 $68

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Tablet Support
Detail page 112
Schedule 10.007
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 $15 Streets Maintenance 500 1.305 % $76 $76 $8 $84 Patrol 1,000 2.611 % $151 $151 $17 $168 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 % $16 $16 $3 $19 Total 38,300 100.000 % $5,797 $5,797 $571 $6,368 (A) Alloc basis: Number of Tablets by Fund/Department/DivisionSource:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Server Support
Detail page 113
Schedule 10.008
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Council 38 0.176 % $677 $677 $677 Economic Development 8 0.037 % $143 $143 $15 $158 Natural Resource Protection 46 0.213 % $819 $819 $85 $904 City Attorney 46 0.213 % $819 $819 $819 City Clerk 131 0.606 % $2,333 $2,333 $2,333 Finance 737 3.412 % $13,128 $13,128 $13,128 Information Services 1,073 4.967 % $19,113 $19,113 $1,975 $21,088Human Resources 107 0.495 % $1,906 $1,906 $197 $2,103 Community Development Admin 592 2.741 % $10,545 $10,545 $1,090 $11,635 Planning 638 2.954 % $11,364 $11,364 $1,174 $12,538 Building and Safety 642 2.972 % $11,436 $11,436 $1,182 $12,618 Public Works Administration 257 1.190 % $4,578 $4,578 $473 $5,051Parks Maintenance 315 1.458 % $5,611 $5,611 $580 $6,191 Facilities Maintenance 438 2.028 % $7,802 $7,802 $806 $8,608 Streets Maintenance 284 1.315 % $5,059 $5,059 $523 $5,582 Stormwater and Flood Control 265 1.227 % $4,720 $4,720 $488 $5,208 Traffic Signals & Lighting 515 2.384 % $9,173 $9,173 $948 $10,121Fleet 254 1.176 % $4,524 $4,524 $468 $4,992 City Administration 69 0.319 % $1,229 $1,229 $1,229 Transportation/Plan Engineering 569 2.634 % $10,135 $10,135 $1,047 $11,182 Recreation Administration 26 0.120 % $463 $463 $48 $511 Recreation Facilities 31 0.144 % $552 $552 $57 $609 Youth Services 61 0.282 % $1,087 $1,087 $112 $1,199 Community Services 54 0.250 % $962 $962 $99 $1,061 Ranger Program 38 0.176 % $677 $677 $70 $747 Aquatics 54 0.250 % $962 $962 $99 $1,061 Golf Course 46 0.213 % $819 $819 $85 $904 Police Administration 54 0.250 % $962 $962 $99 $1,061 Patrol 629 2.912 % $11,204 $11,204 $1,158 $12,362 Investigations 415 1.921 % $7,392 $7,392 $764 $8,156 Police Support Services 230 1.065 % $4,097 $4,097 $423 $4,520 Neighborhood Services 315 1.458 % $5,611 $5,611 $580 $6,191 Traffic Safety 323 1.495 % $5,753 $5,753 $595 $6,348 Fire Administration 38 0.176 % $677 $677 $70 $747 Emergency Response 729 3.375 % $12,985 $12,985 $1,342 $14,327 Hazard Prevention 557 2.579 % $9,922 $9,922 $1,025 $10,947 FD601 Water Fund 1,614 7.472 % $28,749 $28,749 $2,971 $31,720 FD611 Parking Fund 109 0.505 % $1,942 $1,942 $201 $2,143 FD621Transit Fund 431 1.995 % $7,677 $7,677 $793 $8,470 FD705 Whale Rock Fund 731 3.384 % $13,021 $13,021 $1,345 $14,366 CIP Project Engineering 307 1.421 % $5,468 $5,468 $565 $6,033 Tourism and Bid Promotion 15 0.069 % $267 $267 $28 $295

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Server Support
Detail page 114
Schedule 10.008
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 223 1.032 % $3,972 $3,972 $410 $4,382 Swim Center Maintenance 215 0.995 % $3,830 $3,830 $396 $4,226 All Other 4,975 23.031 % $88,617 $88,617 $9,157 $97,774 Fire Apparatus Service 15 0.069 % $267 $267 $28 $295 FD602 Sewer Fund 1,788 8.277 % $31,849 $31,849 $3,291 $35,140 Engineering 554 2.567 % $9,870 $9,870 $1,018 $10,888 Total 21,601 100.000 % $384,768 $384,768 $37,880 $422,648 (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:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Network Support
Detail page 115
Schedule 10.009
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 200 0.420 % $1,558 $1,558 $169 $1,727 Facilities Maintenance 500 1.050 % $3,895 $3,895 $423 $4,318 Streets Maintenance 1,400 2.941 % $10,907 $10,907 $1,183 $12,090 Stormwater and Flood Control 633 1.330 % $4,932 $4,932 $535 $5,467 Traffic Signals & Lighting 200 0.420 % $1,558 $1,558 $169 $1,727 Transportation/Plan Engineering 500 1.050 % $3,895 $3,895 $423 $4,318 Recreation Administration 400 0.840 % $3,116 $3,116 $338 $3,454 Recreation Facilities 100 0.210 % $779 $779 $85 $864 Youth Services 800 1.680 % $6,233 $6,233 $676 $6,909 Community Services 400 0.840 % $3,116 $3,116 $338 $3,454 Ranger Program 700 1.470 % $5,454 $5,454 $592 $6,046 Aquatics 100 0.210 % $779 $779 $85 $864 Golf Course 400 0.840 % $3,116 $3,116 $338 $3,454 Police Administration 700 1.470 % $5,454 $5,454 $592 $6,046 Patrol 5,100 10.713 % $39,734 $39,734 $4,310 $44,044 Investigations 1,300 2.731 % $10,128 $10,128 $1,099 $11,227 Police Support Services 2,000 4.201 % $15,582 $15,582 $1,690 $17,272 Neighborhood Services 100 0.210 % $779 $779 $85 $864 Traffic Safety 300 0.630 % $2,337 $2,337 $254 $2,591 Fire Administration 400 0.840 % $3,116 $3,116 $338 $3,454 Emergency Response 4,700 9.873 % $36,618 $36,618 $3,972 $40,590 Hazard Prevention 700 1.470 % $5,454 $5,454 $592 $6,046 FD601 Water Fund 3,567 7.493 % $27,790 $27,790 $3,015 $30,805 FD621Transit Fund 245 0.515 % $1,909 $1,909 $207 $2,116 City Administration 700 1.470 % $5,454 $5,454 $5,454 Economic Development 150 0.315 % $1,169 $1,169 $127 $1,296 Natural Resource Protection 400 0.840 % $3,116 $3,116 $338 $3,454Community Promotion 20 0.042 % $156 $156 $17 $173 City Attorney 700 1.470 % $5,454 $5,454 $5,454 City Clerk 450 0.945 % $3,506 $3,506 $3,506 Finance 1,600 3.361 % $12,466 $12,466 $12,466 Information Services 867 1.821 % $6,755 $6,755 $733 $7,488 Human Resources 1,000 2.101 % $7,791 $7,791 $845 $8,636 Community Development Admin 500 1.050 % $3,895 $3,895 $423 $4,318Building and Safety 1,700 3.571 % $13,245 $13,245 $1,437 $14,682 Public Works Administration 800 1.680 % $6,233 $6,233 $676 $6,909Parks Maintenance 1,500 3.151 % $11,686 $11,686 $1,268 $12,954 Swim Center Maintenance 100 0.210 % $779 $779 $85 $864 Fire Apparatus Service 200 0.420 % $1,558 $1,558 $169 $1,727 Fleet 450 0.945 % $3,506 $3,506 $380 $3,886 FD611 Parking Fund 1,552 3.260 % $12,092 $12,092 $1,312 $13,404 CIP Project Engineering 1,800 3.781 % $14,024 $14,024 $1,521 $15,545

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Network Support
Detail page 116
Schedule 10.009
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPlanning 1,000 2.101 % $7,791 $7,791 $845 $8,636 City Council 500 1.050 % $3,895 $3,895 $3,895 Housing Policy/Homelessness 500 1.050 % $3,895 $3,895 $423 $4,318Solid Waste Recycling 200 0.420 % $1,558 $1,558 $169 $1,727 Office of DEI 200 0.420 % $1,558 $1,558 $1,558 Engineering 600 1.260 % $4,675 $4,675 $507 $5,182 FD705 Whale Rock Fund 420 0.882 % $3,272 $3,272 $355 $3,627 FD602 Sewer Fund 3,632 7.629 % $28,297 $28,297 $3,069 $31,366 Emergency Management 100 0.210 % $779 $779 $85 $864 FD208 Tourism Bid Fund 130 0.273 % $1,013 $1,013 $110 $1,123 Community Services Group 250 0.525 % $1,948 $1,948 $1,948 Commissions & Committees 15 0.032 % $117 $117 $13 $130 Active Transportation 125 0.268 % $976 $976 $99 $1,075 Total 47,606 100.000 % $370,898 $370,898 $36,514 $407,412 (A) Alloc basis: Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Radios
Detail page 117
Schedule 10.010
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCity Administration 1 0.270 % $587 $587 $587 Police Administration 5 1.348 % $2,933 $2,933 $290 $3,223 Fire Administration 5 1.348 % $2,933 $2,933 $290 $3,223 FD601 Water Fund 32 8.625 % $18,771 $18,771 $1,853 $20,624 Stormwater and Flood Control 1 0.270 % $587 $587 $58 $645 FD611 Parking Fund 5 1.348 % $2,933 $2,933 $290 $3,223 FD621Transit Fund 28 7.547 % $16,425 $16,425 $1,621 $18,046 Recreation Facilities 2 0.539 % $1,173 $1,173 $116 $1,289 Building and Safety 4 1.078 % $2,346 $2,346 $232 $2,578 Parks Maintenance 15 4.043 % $8,799 $8,799 $869 $9,668 Traffic Signals & Lighting 2 0.539 % $1,173 $1,173 $116 $1,289 Ranger Program 3 0.809 % $1,760 $1,760 $174 $1,934 Patrol 78 21.024 % $45,754 $45,754 $4,517 $50,271 Investigations 24 6.469 % $14,078 $14,078 $1,390 $15,468 Police Support Services 7 1.887 % $4,106 $4,106 $405 $4,511 Neighborhood Services 6 1.617 % $3,520 $3,520 $347 $3,867 Traffic Safety 11 2.965 % $6,453 $6,453 $637 $7,090 Emergency Response 85 22.911 % $49,861 $49,861 $4,922 $54,783 Hazard Prevention 11 2.965 % $6,453 $6,453 $637 $7,090 Economic Development 1 0.270 % $587 $587 $58 $645 Streets Maintenance 12 3.235 % $7,039 $7,039 $695 $7,734 Fleet 2 0.539 % $1,173 $1,173 $116 $1,289 CIP Project Engineering 7 1.887 % $4,106 $4,106 $405 $4,511 Urban Forest Services 2 0.539 % $1,173 $1,173 $116 $1,289 Facilities Maintenance 5 1.348 % $2,933 $2,933 $290 $3,223 All Other 2 0.539 % $1,173 $1,173 $116 $1,289 FD602 Sewer Fund 15 4.041 % $8,798 $8,798 $865 $9,663 Total 371 100.000 % $217,627 $217,627 $21,425 $239,052 (A) Alloc basis: Number of Assigned Radios by Fund/DepartmentSource:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Telemetry
Detail page 118
Schedule 10.011
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD601 Water Fund 33 51.563 % $4,741 $4,741 $467 $5,208 FD602 Sewer Fund 27 42.188 % $3,879 $3,879 $382 $4,261 FD705 Whale Rock Fund 4 6.249 % $574 $574 $56 $630 Total 64 100.000 % $9,194 $9,194 $905 $10,099 (A) Alloc basis: Number of Controllers by Fund/Div/DeptSource:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Cellular Data Services
Detail page 119
Schedule 10.012
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedNatural Resource Protection 2 0.425 % $1,345 $1,345 $141 $1,486 Finance 3 0.637 % $2,017 $2,017 $2,017 Information Services 9 1.911 % $6,052 $6,052 $636 $6,688 Human Resources 4 0.849 % $2,690 $2,690 $283 $2,973 Building and Safety 29 6.157 % $19,501 $19,501 $2,051 $21,552 Public Works Administration 10 2.123 % $6,725 $6,725 $707 $7,432 Parks Maintenance 17 3.609 % $11,432 $11,432 $1,202 $12,634 Streets Maintenance 18 3.822 % $12,104 $12,104 $1,273 $13,377 Fleet 4 0.849 % $2,690 $2,690 $283 $2,973 Police Administration 6 1.274 % $4,035 $4,035 $424 $4,459 Patrol 84 17.834 % $56,487 $56,487 $5,939 $62,426 Investigations 25 5.308 % $16,812 $16,812 $1,768 $18,580 Police Support Services 10 2.123 % $6,725 $6,725 $707 $7,432 Fire Administration 19 4.034 % $12,777 $12,777 $1,343 $14,120 Emergency Response 32 6.794 % $21,519 $21,519 $2,263 $23,782 Hazard Prevention 17 3.609 % $11,432 $11,432 $1,202 $12,634 City Administration 8 1.699 % $5,380 $5,380 $5,380 Ranger Program 12 2.548 % $8,070 $8,070 $848 $8,918 Community Development Admin 3 0.637 % $2,017 $2,017 $212 $2,229 Neighborhood Services 4 0.849 % $2,690 $2,690 $283 $2,973 FD611 Parking Fund 29 6.157 % $19,501 $19,501 $2,051 $21,552 City Attorney 1 0.212 % $672 $672 $672 Youth Services 18 3.822 % $12,104 $12,104 $1,273 $13,377 City Clerk 1 0.212 % $672 $672 $672 Traffic Safety 2 0.425 % $1,345 $1,345 $141 $1,486 Fire Apparatus Service 1 0.212 % $672 $672 $71 $743 Facilities Maintenance 7 1.486 % $4,707 $4,707 $495 $5,202 City Council 14 2.972 % $9,414 $9,414 $9,414 CIP Project Engineering 21 4.459 % $14,122 $14,122 $1,485 $15,607Urban Forest Services 11 2.335 % $7,397 $7,397 $778 $8,175 Recreation Administration 1 0.212 % $672 $672 $71 $743 Golf Course 5 1.062 % $3,362 $3,362 $354 $3,716 All Other 20 4.246 % $13,449 $13,449 $1,414 $14,863 Community Services Group 3 0.637 % $2,017 $2,017 $2,017 Housing Policy/Homelessness 1 0.212 % $672 $672 $71 $743 Community Services 7 1.486 % $4,707 $4,707 $495 $5,202 Tourism and Bid Promotion 1 0.212 % $672 $672 $71 $743 Planning 2 0.425 % $1,345 $1,345 $141 $1,486 Solid Waste Recycling 2 0.425 % $1,345 $1,345 $141 $1,486 Economic Development 3 0.637 % $2,017 $2,017 $212 $2,229 Traffic Signals & Lighting 3 0.637 % $2,017 $2,017 $212 $2,229 Recreation Facilities 1 0.212 % $672 $672 $71 $743

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Cellular Data Services
Detail page 120
Schedule 10.012
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedAquatics 1 0.214 % $677 $677 $70 $747 FD601 Water FundFD602 Sewer FundFD705 Whale Rock FundFD621Transit FundTotal 471 100.000 % $316,730 $316,730 $31,182 $347,912 (A) Alloc basis: Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/DepartmentSource:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Telephones
Detail page 121
Schedule 10.013
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPublic Works Administration 29 2.947 % $8,115 $8,115 $877 $8,992 Recreation Administration 10 1.016 % $2,798 $2,798 $303 $3,101 Transportation/Plan Engineering 6 0.610 % $1,679 $1,679 $182 $1,861 City Administration 16 1.626 % $4,477 $4,477 $4,477 City Attorney 11 1.118 % $3,078 $3,078 $3,078 City Clerk 24 2.439 % $6,716 $6,716 $6,716 Human Resources 22 2.236 % $6,156 $6,156 $666 $6,822 Finance 28 2.846 % $7,835 $7,835 $7,835 Facilities Maintenance 22 2.236 % $6,156 $6,156 $666 $6,822 Fleet 6 0.610 % $1,679 $1,679 $182 $1,861 Police Administration 53 5.386 % $14,831 $14,831 $1,603 $16,434 Fire Administration 65 6.606 % $18,189 $18,189 $1,967 $20,156 FD601 Water Fund 43 4.370 % $12,033 $12,033 $1,301 $13,334 FD602 Sewer Fund 65 6.606 % $18,189 $18,189 $1,967 $20,156 FD611 Parking Fund 63 6.402 % $17,629 $17,629 $1,906 $19,535 FD621Transit Fund 11 1.118 % $3,078 $3,078 $333 $3,411 Recreation Facilities 12 1.220 % $3,358 $3,358 $363 $3,721 Engineering 11 1.118 % $3,078 $3,078 $333 $3,411 Building and Safety 23 2.337 % $6,436 $6,436 $696 $7,132 Planning 17 1.728 % $4,757 $4,757 $514 $5,271 Economic Development 2 0.203 % $560 $560 $61 $621 Natural Resource Protection 5 0.508 % $1,399 $1,399 $151 $1,550 Information Services 10 1.016 % $2,798 $2,798 $303 $3,101 Community Development Admin 15 1.524 % $4,197 $4,197 $454 $4,651 Parks Maintenance 39 3.963 % $10,913 $10,913 $1,180 $12,093 Streets Maintenance 5 0.508 % $1,399 $1,399 $151 $1,550 Traffic Signals & Lighting 6 0.610 % $1,679 $1,679 $182 $1,861 Youth Services 13 1.321 % $3,638 $3,638 $393 $4,031 Community Services 10 1.016 % $2,798 $2,798 $303 $3,101 Ranger Program 4 0.407 % $1,119 $1,119 $121 $1,240 Aquatics 9 0.915 % $2,518 $2,518 $272 $2,790 Patrol 74 7.520 % $20,707 $20,707 $2,239 $22,946 Investigations 25 2.541 % $6,996 $6,996 $756 $7,752 Police Support Services 41 4.167 % $11,473 $11,473 $1,240 $12,713Neighborhood Services 4 0.407 % $1,119 $1,119 $121 $1,240 Traffic Safety 3 0.305 % $839 $839 $91 $930 Emergency Response 48 4.878 % $13,432 $13,432 $1,452 $14,884 Hazard Prevention 10 1.016 % $2,798 $2,798 $303 $3,101 Golf Course 6 0.610 % $1,679 $1,679 $182 $1,861 Fire Apparatus Service 1 0.102 % $280 $280 $30 $310 City Council 4 0.407 % $1,119 $1,119 $1,119 CIP Project Engineering 24 2.439 % $6,716 $6,716 $726 $7,442

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Telephones
Detail page 122
Schedule 10.013
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 3 0.305 % $839 $839 $91 $930 Swim Center Maintenance 1 0.102 % $280 $280 $30 $310 FD705 Whale Rock Fund 9 0.915 % $2,518 $2,518 $272 $2,790 All Other 17 1.728 % $4,757 $4,757 $514 $5,271 Community Services Group 2 0.203 % $560 $560 $560 Tourism and Bid Promotion 1 0.102 % $280 $280 $30 $310 Solid Waste Recycling 3 0.305 % $839 $839 $91 $930 Stormwater and Flood Control 3 0.305 % $839 $839 $91 $930 Emergency Management 40 4.065 % $11,193 $11,193 $1,210 $12,403 Office of DEI 3 0.305 % $839 $839 $839 Housing Policy/Homelessness 5 0.508 % $1,399 $1,399 $151 $1,550 Active Transportation 2 0.199 % $565 $565 $58 $623 Total 984 100.000 % $275,351 $275,351 $27,108 $302,459 (A) Alloc basis: Number of Telephones by Fund/DepartmentSource:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Cuesta
Detail page 123
Schedule 10.014
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedFD602 Sewer Fund 1 100.000 % $3,100 $3,100 $305 $3,405 Total 1 100.000 % $3,100 $3,100 $305 $3,405 (A) Alloc basis:Source:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
South Hills
Detail page 124
Schedule 10.015
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 300 23.077 % $20,909 $20,909 $2,058 $22,967Fire Administration 200 15.385 % $13,939 $13,939 $1,372 $15,311 FD601 Water Fund 150 11.538 % $10,454 $10,454 $1,029 $11,483 FD602 Sewer Fund 150 11.538 % $10,454 $10,454 $1,029 $11,483 Public Works Administration 200 15.385 % $13,939 $13,939 $1,372 $15,311 Traffic Signals & Lighting 100 7.692 % $6,970 $6,970 $686 $7,656 FD621Transit Fund 200 15.385 % $13,940 $13,940 $1,374 $15,314 Total 1,300 100.000 % $90,605 $90,605 $8,920 $99,525 (A) Alloc basis: Number of Radio Repeaters by Fund/Department/DivisionSource:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Tassajara
Detail page 125
Schedule 10.016
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 2 28.571 % $20,649 $20,649 $2,033 $22,682 Fire Administration 2 28.571 % $20,649 $20,649 $2,033 $22,682 Public Works Administration 1 14.286 % $10,325 $10,325 $1,016 $11,341 FD705 Whale Rock Fund 2 28.572 % $20,649 $20,649 $2,033 $22,682 Total 7 100.000 % $72,272 $72,272 $7,115 $79,387 (A) Alloc basis: Number of Radio Repeaters by Fund/Department/DivisionSource:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Detail allocation of
Direct Dept Exp
Detail page 126
Schedule 10.017
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedPolice Administration 13,687 48.328 % $17,678 $17,678 $1,740 $19,418 Fire Administration 13,687 48.328 % $17,678 $17,678 $1,740 $19,418 FD601 Water Fund 473 1.670 % $611 $611 $60 $671 FD602 Sewer Fund 474 1.674 % $612 $612 $61 $673 Total 28,321 100.000 % $36,579 $36,579 $3,601 $40,180 (A) Alloc basis: Directly to the Benefiting General Fund DepartmentSource:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Departmental Cost
Allocation Summary
Detail page 127
Schedule 10.018
2025
Total Network
Services &
Desktop
Support
Enterprise
Apps
MDC Support Tablet Support Server Support Network
Support
Radios Telemetry Cellular Data
Services
City Council $34,287 $10,334 $8,772 $76 $677 $3,895 $9,414 City Administration $43,995 $14,467 $12,280 $121 $1,229 $5,454 $587 $5,380 Office of DEI $10,055 $4,134 $3,509 $15 $1,558 Community Services Group $15,141 $6,200 $4,386 $30 $1,948 $2,017City Attorney $38,973 $16,534 $12,280 $136 $819 $5,454 $672 City Clerk $33,598 $12,401 $7,894 $76 $2,333 $3,506 $672 Finance $63,757 $28,069 $242 $13,128 $12,466 $2,017 Network Services $14,999 $14,999 Information Services $76,323 $20,933 $16,890 $135 $21,088 $7,488 $6,688 Human Resources $65,377 $25,111 $19,480 $252 $2,103 $8,636 $2,973 Public Works Administration $91,283 $20,545 $15,584 $118 $5,051 $6,909 $7,432 Facilities Maintenance $49,361 $11,414 $9,741 $33 $8,608 $4,318 $3,223 $5,202 Fleet $35,282 $11,414 $8,766 $101 $4,992 $3,886 $1,289 $2,973 CIP Project Engineering $130,146 $45,657 $35,065 $286 $6,033 $15,545 $4,511 $15,607 Transportation/Plan Engineering $40,849 $13,697 $9,741 $50 $11,182 $4,318 Active Transportation $9,319 $5,140 $2,431 $50 $1,075 Economic Development $11,337 $3,424 $2,922 $42 $158 $1,296 $645 $2,229 Natural Resource Protection $24,452 $9,131 $7,792 $135 $904 $3,454 $1,486 Tourism and Bid Promotion $6,638 $5,251 $39 $295 $743 Community Promotion $1,022 $456 $390 $3 $173 Community Development Admin $46,372 $13,697 $9,741 $101 $11,635 $4,318 $2,229 Commissions & Committees $2,705 $2,283 $292 $130 Planning $70,424 $22,828 $19,480 $185 $12,538 $8,636 $1,486 Engineering $47,283 $15,979 $11,688 $135 $10,888 $5,182 Building and Safety $132,971 $41,091 $33,116 $202 $12,618 $14,682 $2,578 $21,552 Housing Policy/Homelessness $27,834 $11,414 $9,741 $68 $4,318 $743 Parks Maintenance $128,519 $45,657 $29,221 $101 $6,191 $12,954 $9,668 $12,634 Swim Center Maintenance $11,931 $4,566 $1,948 $17 $4,226 $864 Urban Forest Services $27,280 $6,848 $3,896 $33 $4,382 $1,727 $1,289 $8,175 Streets Maintenance $101,931 $34,242 $27,272 $84 $5,582 $12,090 $7,734 $13,377 Traffic Signals & Lighting $33,362 $4,566 $3,896 $17 $10,121 $1,727 $1,289 $2,229 Stormwater and Flood Control $39,132 $14,450 $12,331 $101 $5,208 $5,467 $645 Solid Waste Recycling $12,673 $4,566 $3,896 $68 $1,727 $1,486 Recreation Administration $29,399 $13,697 $7,792 $101 $511 $3,454 $743 Recreation Facilities $18,338 $9,131 $1,948 $33 $609 $864 $1,289 $743 Youth Services $66,329 $25,111 $15,584 $118 $1,199 $6,909 $13,377 Community Services $38,990 $18,262 $7,792 $118 $1,061 $3,454 $5,202 Ranger Program $50,901 $18,262 $13,636 $118 $747 $6,046 $1,934 $8,918 Aquatics $23,422 $15,979 $1,948 $33 $1,061 $864 $747 Golf Course $33,725 $15,979 $7,792 $19 $904 $3,454 $3,716 Police Administration $125,955 $15,979 $13,636 $50 $1,061 $6,046 $3,223 $4,459

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Departmental Cost
Allocation Summary
Detail page 128
Schedule 10.018
2025
Telephones Cuesta South Hills Tassajara Direct Dept Exp City Council $1,119 City Administration $4,477 Office of DEI $839 Community Services Group $560 City Attorney $3,078 City Clerk $6,716 Finance $7,835 Network ServicesInformation Services $3,101 Human Resources $6,822 Public Works Administration $8,992 $15,311 $11,341 Facilities Maintenance $6,822 Fleet $1,861 CIP Project Engineering $7,442 Transportation/Plan Engineering $1,861 Active Transportation $623 Economic Development $621 Natural Resource Protection $1,550 Tourism and Bid Promotion $310 Community PromotionCommunity Development Admin $4,651 Commissions & CommitteesPlanning $5,271 Engineering $3,411 Building and Safety $7,132 Housing Policy/Homelessness $1,550 Parks Maintenance $12,093 Swim Center Maintenance $310 Urban Forest Services $930 Streets Maintenance $1,550 Traffic Signals & Lighting $1,861 $7,656 Stormwater and Flood Control $930 Solid Waste Recycling $930 Recreation Administration $3,101 Recreation Facilities $3,721 Youth Services $4,031 Community Services $3,101 Ranger Program $1,240 Aquatics $2,790 Golf Course $1,861 Police Administration $16,434 $22,967 $22,682 $19,418

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Departmental Cost
Allocation Summary
Detail page 129
Schedule 10.018
2025
Total Network
Services &
Desktop
Support
Enterprise
Apps
MDC Support Tablet Support Server Support Network
Support
Radios Telemetry Cellular Data
Services
Patrol $529,539 $116,424 $99,350 $121,548 $168 $12,362 $44,044 $50,271 $62,426 Investigations $116,267 $29,676 $25,324 $84 $8,156 $11,227 $15,468 $18,580 Police Support Services $131,065 $45,657 $38,960 $4,520 $17,272 $4,511 $7,432 Neighborhood Services $21,649 $4,566 $1,948 $6,191 $864 $3,867 $2,973 Traffic Safety $31,137 $6,848 $5,844 $6,348 $2,591 $7,090 $1,486Fire Administration $118,452 $11,414 $7,792 $135 $747 $3,454 $3,223 $14,120 Emergency Response $368,006 $107,293 $91,558 $20,570 $219 $14,327 $40,590 $54,783 $23,782 Hazard Prevention $69,551 $15,979 $13,636 $118 $10,947 $6,046 $7,090 $12,634 Fire Apparatus Service $13,852 $6,848 $3,896 $33 $295 $1,727 $743 Emergency Management $17,498 $2,283 $1,948 $864 FD208 Tourism Bid Fund $3,656 $2,533 $1,123 FD601 Water Fund $264,576 $80,561 $69,486 $684 $31,720 $30,805 $20,624 $5,208 FD602 Sewer Fund $278,660 $90,948 $70,753 $812 $35,140 $31,366 $9,663 $4,261 FD611 Parking Fund $138,128 $42,278 $30,233 $5,609 $151 $2,143 $13,404 $3,223 $21,552 FD621Transit Fund $62,321 $10,158 $4,773 $33 $8,470 $2,116 $18,046 FD705 Whale Rock Fund $62,112 $9,816 $8,182 $19 $14,366 $3,627 $630 All Other $158,275 $38,808 $270 $97,774 $1,289 $14,863 Total $4,250,414 $1,210,387 $933,853 $147,727 $6,368 $422,648 $407,412 $239,052 $10,099 $347,912

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Network Services
Departmental Cost
Allocation Summary
Detail page 130
Schedule 10.018
2025
Telephones Cuesta South Hills Tassajara Direct Dept Exp Patrol $22,946 Investigations $7,752 Police Support Services $12,713 Neighborhood Services $1,240 Traffic Safety $930 Fire Administration $20,156 $15,311 $22,682 $19,418 Emergency Response $14,884 Hazard Prevention $3,101 Fire Apparatus Service $310 Emergency Management $12,403 FD208 Tourism Bid FundFD601 Water Fund $13,334 $11,483 $671 FD602 Sewer Fund $20,156 $3,405 $11,483 $673 FD611 Parking Fund $19,535 FD621Transit Fund $3,411 $15,314 FD705 Whale Rock Fund $2,790 $22,682 All Other $5,271 Total $302,459 $3,405 $99,525 $79,387 $40,180

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

SCHEDULE 11.01

INFORMATION SERVICES

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

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

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Information Services
Costs to be allocated
Detail page 132
Schedule 11.002
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 $37,048 $9,413 $46,461 1011010 - Office of DEI $3,060 $1,948 $5,008 1012007 - Finance Non Departmental $452 $40 $492 1011501 - City Attorney $16,807 $2,369 $19,176 1011021 - City Clerk $1,071 $164 $1,235 1012000 - Finance $26,153 $3,712 $29,865 1011101 - Network Services $69,001 $7,322 $76,323 1011103 - Information Services $10,532 $10,532 1012006 - Finance Support Services $1,434 $1,434 1013001 - Human Resources $38,870 $38,870 1013003 - Wellness Program $153 $153 1015005 - Facilities Maintenance $6,776 $6,776 8020000 - Insurance ISF Fund $13,406 $13,406 Total allocated additions: $155,382 $96,139 $251,521 $251,521 Total to be allocated $1,557,965 $96,139 $1,654,104

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Information Services
Schedule of costs to be
allocated by function
Detail page 133
Schedule 11.003
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 $155,382 $155,382 Functional Cost $1,557,965 $407,987 $715,458 $434,520 Reallocate Admin ($407,987) $253,829 $154,158 Allocable Costs $1,557,965 $969,287 $588,678 1st Allocation $1,557,965 $969,287 $588,678 Additions: 2ndOther $96,139 $96,139 Functional Cost $96,139 $96,139 Reallocate Admin ($96,139) $59,813 $36,326 Allocable Costs $96,139 $59,813 $36,326 2nd Allocation $96,139 $59,813 $36,326 Total allocated $1,654,104 $1,029,100 $625,004

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Information Services
Detail allocation of
Information Services
Detail page 134
Schedule 11.004
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedNetwork Services 206 4.038 % $39,144 $39,144 $39,144 Public Works Administration 586 11.488 % $111,351 $111,351 $7,648 $118,999 Community Development Admin 1,683 32.994 % $319,802 $319,802 $21,965 $341,767 FD601 Water Fund 404 7.920 % $76,768 $76,768 $5,273 $82,041 FD602 Sewer Fund 404 7.920 % $76,768 $76,768 $5,273 $82,041 Fire Administration 451 8.841 % $85,699 $85,699 $5,886 $91,585 Police Administration 527 10.331 % $100,140 $100,140 $6,878 $107,018 Recreation Administration 105 2.058 % $19,952 $19,952 $1,370 $21,322 City Administration 252 4.940 % $47,885 $47,885 $47,885 City Attorney 60 1.176 % $11,401 $11,401 $11,401 Stormwater and Flood Control 185 3.627 % $35,154 $35,154 $2,414 $37,568 FD705 Whale Rock Fund 61 1.196 % $11,591 $11,591 $796 $12,387 FD621Transit Fund 30 0.588 % $5,701 $5,701 $392 $6,093 FD611 Parking Fund 109 2.137 % $20,712 $20,712 $1,423 $22,135 All Other 38 0.746 % $7,219 $7,219 $495 $7,714 Total 5,101 100.000 % $969,287 $969,287 $59,813 $1,029,100 (A) Alloc basis: Estimate of Time by Department/Fund (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Information Services
Detail allocation of
Enterprise Apps
Detail page 135
Schedule 11.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedUrban Forest Services 200 0.413 % $2,429 $2,429 $172 $2,601 Facilities Maintenance 500 1.032 % $6,074 $6,074 $429 $6,503 Streets Maintenance 1,400 2.889 % $17,006 $17,006 $1,201 $18,207 Stormwater and Flood Control 633 1.306 % $7,689 $7,689 $543 $8,232 Traffic Signals & Lighting 200 0.413 % $2,429 $2,429 $172 $2,601 Transportation/Plan Engineering 500 1.032 % $6,074 $6,074 $429 $6,503 Recreation Administration 400 0.825 % $4,859 $4,859 $343 $5,202 Recreation Facilities 100 0.206 % $1,215 $1,215 $86 $1,301 Youth Services 800 1.651 % $9,718 $9,718 $686 $10,404 Community Services 400 0.825 % $4,859 $4,859 $343 $5,202 Ranger Program 700 1.444 % $8,503 $8,503 $601 $9,104 Aquatics 100 0.206 % $1,215 $1,215 $86 $1,301 Golf Course 400 0.825 % $4,859 $4,859 $343 $5,202 Police Administration 700 1.444 % $8,503 $8,503 $601 $9,104 Patrol 5,100 10.524 % $61,952 $61,952 $4,376 $66,328 Investigations 1,300 2.683 % $15,792 $15,792 $1,115 $16,907 Police Support Services 2,000 4.127 % $24,295 $24,295 $1,716 $26,011 Neighborhood Services 100 0.206 % $1,215 $1,215 $86 $1,301 Traffic Safety 300 0.619 % $3,644 $3,644 $257 $3,901 Fire Administration 400 0.825 % $4,859 $4,859 $343 $5,202 Emergency Response 4,700 9.699 % $57,093 $57,093 $4,033 $61,126 Hazard Prevention 700 1.444 % $8,503 $8,503 $601 $9,104 FD601 Water Fund 3,567 7.361 % $43,330 $43,330 $3,060 $46,390 FD621Transit Fund 245 0.506 % $2,976 $2,976 $210 $3,186 City Administration 700 1.444 % $8,503 $8,503 $8,503 Economic Development 150 0.310 % $1,822 $1,822 $129 $1,951 Natural Resource Protection 400 0.825 % $4,859 $4,859 $343 $5,202Community Promotion 20 0.041 % $243 $243 $17 $260 City Attorney 700 1.444 % $8,503 $8,503 $8,503 City Clerk 450 0.929 % $5,466 $5,466 $5,466 Finance 1,600 3.302 % $19,436 $19,436 $19,436 Network Services 855 1.764 % $10,386 $10,386 $10,386 Information Services 867 1.789 % $10,532 $10,532 $10,532 Human Resources 1,000 2.064 % $12,147 $12,147 $858 $13,005 Community Development Admin 500 1.032 % $6,074 $6,074 $429 $6,503Building and Safety 1,700 3.508 % $20,651 $20,651 $1,459 $22,110 Public Works Administration 800 1.651 % $9,718 $9,718 $686 $10,404 Parks Maintenance 1,500 3.095 % $18,221 $18,221 $1,287 $19,508 Swim Center Maintenance 100 0.206 % $1,215 $1,215 $86 $1,301 Fire Apparatus Service 200 0.413 % $2,429 $2,429 $172 $2,601 Fleet 450 0.929 % $5,466 $5,466 $386 $5,852 FD611 Parking Fund 1,552 3.203 % $18,853 $18,853 $1,332 $20,185

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Information Services
Detail allocation of
Enterprise Apps
Detail page 136
Schedule 11.005
2025
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total AllocatedCIP Project Engineering 1,800 3.714 % $21,865 $21,865 $1,544 $23,409 Planning 1,000 2.064 % $12,147 $12,147 $858 $13,005 City Council 500 1.032 % $6,074 $6,074 $6,074 Housing Policy/Homelessness 500 1.032 % $6,074 $6,074 $429 $6,503Solid Waste Recycling 200 0.413 % $2,429 $2,429 $172 $2,601 Office of DEI 200 0.413 % $2,429 $2,429 $2,429 Engineering 600 1.238 % $7,288 $7,288 $515 $7,803 FD705 Whale Rock Fund 420 0.867 % $5,102 $5,102 $360 $5,462 FD602 Sewer Fund 3,632 7.495 % $44,120 $44,120 $3,116 $47,236 Emergency Management 100 0.206 % $1,215 $1,215 $86 $1,301 FD208 Tourism Bid Fund 130 0.268 % $1,579 $1,579 $112 $1,691 Community Services Group 250 0.516 % $3,037 $3,037 $3,037 Commissions & Committees 15 0.031 % $182 $182 $13 $195 Active Transportation 125 0.257 % $1,522 $1,522 $105 $1,627 Total 48,461 100.000 % $588,678 $588,678 $36,326 $625,004 (A) Alloc basis: Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Information Services
Departmental Cost
Allocation Summary
Detail page 137
Schedule 11.006
2025
Total Information Services Enterprise Apps
City Council $6,074 $6,074 City Administration $56,388 $47,885 $8,503 Office of DEI $2,429 $2,429 Community Services Group $3,037 $3,037 City Attorney $19,904 $11,401 $8,503 City Clerk $5,466 $5,466 Finance $19,436 $19,436 Network Services $49,530 $39,144 $10,386 Information Services $10,532 $10,532 Human Resources $13,005 $13,005 Public Works Administration $129,403 $118,999 $10,404 Facilities Maintenance $6,503 $6,503 Fleet $5,852 $5,852 CIP Project Engineering $23,409 $23,409 Transportation/Plan Engineering $6,503 $6,503 Active Transportation $1,627 $1,627 Economic Development $1,951 $1,951 Natural Resource Protection $5,202 $5,202 Community Promotion $260 $260 Community Development Admin $348,270 $341,767 $6,503 Commissions & Committees $195 $195 Planning $13,005 $13,005 Engineering $7,803 $7,803 Building and Safety $22,110 $22,110 Housing Policy/Homelessness $6,503 $6,503 Parks Maintenance $19,508 $19,508 Swim Center Maintenance $1,301 $1,301 Urban Forest Services $2,601 $2,601 Streets Maintenance $18,207 $18,207 Traffic Signals & Lighting $2,601 $2,601 Stormwater and Flood Control $45,800 $37,568 $8,232 Solid Waste Recycling $2,601 $2,601 Recreation Administration $26,524 $21,322 $5,202 Recreation Facilities $1,301 $1,301 Youth Services $10,404 $10,404 Community Services $5,202 $5,202 Ranger Program $9,104 $9,104 Aquatics $1,301 $1,301 Golf Course $5,202 $5,202 Police Administration $116,122 $107,018 $9,104 Patrol $66,328 $66,328 Investigations $16,907 $16,907

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Information Services
Departmental Cost
Allocation Summary
Detail page 138
Schedule 11.006
2025
Total Information Services Enterprise Apps
Police Support Services $26,011 $26,011 Neighborhood Services $1,301 $1,301 Traffic Safety $3,901 $3,901 Fire Administration $96,787 $91,585 $5,202 Emergency Response $61,126 $61,126 Hazard Prevention $9,104 $9,104 Fire Apparatus Service $2,601 $2,601 Emergency Management $1,301 $1,301 FD208 Tourism Bid Fund $1,691 $1,691 FD601 Water Fund $128,431 $82,041 $46,390 FD602 Sewer Fund $129,277 $82,041 $47,236 FD611 Parking Fund $42,320 $22,135 $20,185 FD621Transit Fund $9,279 $6,093 $3,186 FD705 Whale Rock Fund $17,849 $12,387 $5,462 All Other $7,714 $7,714 Total $1,654,104 $1,029,100 $625,004

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

SCHEDULE 12.01

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.

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance Support Services
Costs to be allocated
Detail page 140
Schedule 12.002
2025
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $123,019 $123,019 Allocated additions: 1011001 - City Administration $1,391 $354 $1,745 1012007 - Finance Non Departmental $795 $70 $865 1011501 - City Attorney $1,474 $208 $1,682 1012000 - Finance $3,380 $329 $3,709 8020000 - Insurance ISF Fund $11,434 $11,434 Total allocated additions: $7,040 $12,395 $19,435 $19,435 Total to be allocated $130,059 $12,395 $142,454

IVA/Cap95
12/19/25
City of San Luis Obispo, CA Central Service Cost Allocation Finance Support Services
Schedule of costs to be
allocated by function
Detail page 141
Schedule 12.003
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 $7,040 $7,040 Functional Cost $130,059 $7,040 $122,871 $148 Reallocate Admin ($7,040) $7,032 $8 Allocable Costs $130,059 $129,903 $156 1st Allocation $130,059 $129,903 $156 Additions: 2ndOther $12,395 $12,395 Functional Cost $12,395 $12,395 Reallocate Admin ($12,395) $12,380 $15 Allocable Costs $12,395 $12,380 $15 2nd Allocation $12,395 $12,380 $15 Total allocated $142,454 $142,283 $171