county of santa barbara state of california · adjustments (4,176) (10,784)(21,765) (28,530)...

COST ALLOCATION PLAN For use in the Fiscal Year 2014 - 2015

PREPARED IN ACCORDANCE WITH OMB CIRCULAR A-87 ROBERT W. GEIS, CPA AUDITOR–CONTROLLER

COUNTY OF SANTA BARBARA STATE OF CALIFORNIA

Santa Barbara County

Countywide Cost Allocation Plan

TABLE OF CONTENTS

County of Santa Barbara OMB Circular A-87 Cost Allocation Plan for Use in Fiscal Year 2014-15

Table of Contents

Schedule Page

Summary Information ..............Auditor’s Certification ...................................................................................................................... 1 ..............Organization Chart ............................................................................................................................ 2 ..............General Comments ............................................................................................................................ 3 ..............SCO Negotiation Agreement ............................................................................................................ 5 A ...........Allocated Costs By Cost Plan Unit ................................................................................................... 8 B ...........Fixed Costs Proposed ...................................................................................................................... 18 C ...........Detail of Allocated Costs ................................................................................................................ 21 D ...........Summary of Allocated Costs ........................................................................................................... 27 E ...........Summary of Allocation Basis ......................................................................................................... 30 F ............Cost Adjustments Breakout for Roll-Forward ................................................................................ 32

Equipment Use Allocation Detail 01.100 ...Narrative .......................................................................................................................................... 38 01.200 ...Costs to be Allocated ...................................................................................................................... 39 01.300 ...Functional Costs .............................................................................................................................. 40 01.40x ...Detail Allocation ............................................................................................................................. 41 01.500 ...Allocation Summary ....................................................................................................................... 43

Structure Use Allocation Detail 02.100 ...Narrative .......................................................................................................................................... 45 02.200 ...Costs to be Allocated ...................................................................................................................... 46 02.300 ...Functional Costs .............................................................................................................................. 47 02.40x ...Detail Allocation ............................................................................................................................. 48 02.500 ...Allocation Summary ....................................................................................................................... 51

County Executive Allocation Detail 03.100 ...Narrative .......................................................................................................................................... 54 03.200 ...Costs to be Allocated ...................................................................................................................... 55 03.300 ...Functional Costs .............................................................................................................................. 56 03.40x ...Detail Allocation ............................................................................................................................. 57 03.500 ...Allocation Summary ....................................................................................................................... 61

County Counsel Allocation Detail 04.100 ...Narrative .......................................................................................................................................... 64 04.200 ...Costs to be Allocated ...................................................................................................................... 65 04.300 ...Functional Costs .............................................................................................................................. 66 04.40x ...Detail Allocation ............................................................................................................................. 67 04.500 ...Allocation Summary ....................................................................................................................... 69

Parks Allocation Detail 05.100 ...Narrative .......................................................................................................................................... 72 05.200 ...Costs to be Allocated ...................................................................................................................... 73 05.300 ...Functional Costs .............................................................................................................................. 74


Table of Contents (continued) Schedule Page

Auditor-Controller Allocation Detail 06.100 ...Narrative .......................................................................................................................................... 76 06.200 ...Costs to be Allocated ...................................................................................................................... 77 06.300 ...Functional Costs .............................................................................................................................. 78 06.40x ...Detail Allocation ............................................................................................................................. 80 06.500 ...Allocation Summary ....................................................................................................................... 96

Purchasing Allocation Detail 07.100 ...Narrative ........................................................................................................................................ 103 07.200 ...Costs to be Allocated .................................................................................................................... 104 07.300 ...Functional Costs ............................................................................................................................ 105 07.40x ...Detail Allocation ........................................................................................................................... 106 07.500 ...Allocation Summary ..................................................................................................................... 112

Facilities Management Allocation Detail 08.100 ...Narrative ........................................................................................................................................ 115 08.200 ...Costs to be Allocated .................................................................................................................... 116 08.300 ...Functional Costs ............................................................................................................................ 117 08.40x ...Detail Allocation ........................................................................................................................... 118 08.500 ...Allocation Summary ..................................................................................................................... 126

Human Resources Department Allocation Detail 09.100 ...Narrative ........................................................................................................................................ 129 09.200 ...Costs to be Allocated .................................................................................................................... 130 09.300 ...Functional Costs ............................................................................................................................ 131 09.40x ...Detail Allocation ........................................................................................................................... 134 09.500 ...Allocation Summary ..................................................................................................................... 140

Treasurer/Retirement Allocation Detail 10.100 ...Narrative ........................................................................................................................................ 142 10.200 ...Costs to be Allocated .................................................................................................................... 143 10.300 ...Functional Costs ............................................................................................................................ 144 10.40x ...Detail Allocation ........................................................................................................................... 145 10.500 ...Allocation Summary ..................................................................................................................... 147


County-wide Cost Allocation Plan

SUMMARY INFORMATION

~viii~

Cathleen Fisher Agricultural / Weights

& Measures

Herman Parker Community Services

Matthew Pontes General Services

Glenn RussellPlanning &

Development

Rai Montes De Oca Public Defender

Scott McGolpin Public Works

Dennis Bozanich Assistant to the CEO

Tom AlvarezBudget Director

Michael AllenDeputy Clerk of the

Board

Vacant Emergency

Management

Jeri Muth Human Resources

Beverly A. Taylor Chief Probation

Officer

Takashi M. Wada, MD (Interim)

Alcohol, Drug and Mental Health Services

Carrie Topliffe Child Support Services

Ben Romo First 5 Children &

Families Commission

Takashi M. Wada, MD

Public Health

Daniel Nielson Social Services

Robert W. Geis Auditor-Controller

Joyce E. Dudley District Attorney

Joseph E. Holland Clerk-Recorder-

Assessor

William F. Brown Sheriff-Coroner

Harry E. Hagen Treasurer Tax

Collector, Public Admin Guardian

Mona Miyasato County Executive Officer

Renee Bahl Assistant County Executive Officer

Terri Maus-Nisich Assistant County Executive Officer

Electorate

Board of Supervisors Salud Carbajal – First District, Chair Janet Wolf – Second District Doreen Farr – Third District Peter Adam – Fourth District Steve Lavagnino – Fifth District, Vice Chair

Boards, Commissions &

Committees

Special Districts For which the governing

board is the County Board of Supervisors

Dennis Marshall County Counsel

Appointed

Elected Official

Appointed by Presiding Judge

2

11/19/13 County of Santa Barbara OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2014-15

General Comments

This Cost Allocation Plan (The Plan) uses the cost principles and procedures outlined in OMB A-87 to allocate the 2012-13 allowable expenditures of eight central support (or cost center) departments: Cost Center Title Services 12000 County Executive Office Directly Identified Special Projects Fiscal Management and Budget Preparation 13000 County Counsel Legal Services 52100 Landscape Maintenance Building Landscape Maintenance Directly Identified Special Projects 61000 Auditor-Controller Directly Identified Special Projects Financial Reporting Fixed Asset Accounting Financial Accounting Customer Support Internal Audit Payroll Accounting 63200 Purchasing Agent Surplus Property Mail Courier Procurement 63300 Facilities Management Building Maintenance Directly Identified Building Charges Real Property & Property Management Directly Identified Special Projects 64000 Human Resources Directly Identified Special Projects Human Resources Services - Countywide Health Insurance Plan Administration (not Self-Funded) Dental Insurance Administration (not Self-Funded) Dental Self-Insurance Unemployment Self-Insurance Employee University 65000 Treasurer/Tax Collector/ Central Collections Public Administrator Bank Activity Charges Deferred Compensation

3


The Plan also allocates use allowance and depreciation for equipment, and use allowance and rental rates for structures. Central support department narratives describe the allocation methods used. Intrafund transfers and revenues received by central support departments for allowable functions reduce the allocations as shown on the central support department schedules; revenues received for refunds or reimbursements reduces central support department functional expenditures. All fiscal information in this plan reconciles to the Auditor-Controller’s Financial Information Network (FIN), which provides complete accounting information by fund and department. Financial status reports provide fiscal year expenditures and revenues, and transaction registers provide detailed analyses of revenues for cost adjustments and direct billing information. All departments are on the County’s electronic timecard system. Employees transmit their timecards to their supervisors for approval on a bi-weekly basis; the timecards have electronic signatures. The data in the electronic timecard system is used to calculate the payroll figures that feed directly into the County’s FIN financial accounting system. The electronic timecard system meets the criteria of the OMB Circular A-87 and the California Cost Plan Handbook.

Beginning in the current plan, the landscape management function transferred from the Parks department to the General Services department. This transfer of duties resulted in two changes to the current year plan compared to the prior year plan. The first change is that the landscape management cost center has changed to the Parks cost plan unit where costs are no longer accumulated. This cost plan unit will be presented as a cost center for the current and next plan, until all rollforward is complete. The second change is that a function was added to the Facilities Management cost center for building landscape.

Additionally, beginning in the current cost plan, the Treasurer’s central collection function changed to direct billing and therefore no longer has costs allocated by the plan. The central collection function was adjusted to remove the rollforward for the remaining users of the service through Adjustment 3 and will remain in the plan for the current and next plan, until all rollforward for the departments who are no longer customers is complete.

Adjustments:

There are eight bottom line adjustments in the cost plan. Adjustment 1 corrects a mistake from the prior year in which the general and admin function of the Treasurer’s office was reduced by fee revenue that should have reduced the general government function. Adjustment 2 corrects a prior year misallocation of an HVAC system that was allocated to all cost plan units in the General Services Facilities Maintenance function when it should have been added to the cost of the building and allocated through structure use. Adjustment 3 reduces the rollforward of the two remaining customers of the Treasurer’s Central Collections service, as those customers are now direct billed by the Treasurer for 100% of their costs. Adjustment 4 corrects a PY misallocation of Human Resources costs that was allocated to the Housing and Community Development – Affordable Housing Program cost plan unit when it should have been allocated to the Housing and Community Development cost plan unit. Adjustment 5 adjusts the rollforward for a PY misallocation of bank charges from the Treasurer Tax Collector to ITD. Adjustment 6 corrects the fixed costs for reprographics. Adjustment 7 adjusts the rollforward from the Public Health – Hazmat cost plan unit to the Fire cost plan unit, as that was where the costs were allocated in the plan for use in FY 13/14. Adjustment 8 corrects a prior year misallocation of structure use that was allocated to Public Works-Flood Control for a building that they purchased with their own funds in FY 11/12.

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11000 BOS 21100 DA 21300 Child Supt Srvc

22100 Prob Svcs

22200 Prob Inst

23000 Pub DefendCostCenter

OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2014-15

County of Santa Barbara

Allocated Costs By Cost Plan Unit

Schedule A11/19/13

00001 Eq Use Allow 911 18,701 27,887 9,491 4,824

00002 Str Use Allow 37,347 241,131 147,695 204,722 228,727

12000 Cnty Exec 110,259 55,115 28,017 79,943 46,287 32,141

13000 Cnty Counsel 78,125 25,926 15,359 69,933 110

52100 Land Maint

61000 Aud-Cont 20,966 101,492 56,042 158,075 107,091 51,222

63200 GS-Purchasing 15,050 20,644 12,400 37,524 10,088 14,569

63300 GS-Fac Svcs 112,749 210,948 2,461 716,294 344,673 181,487

64000 Human Resour 19,230 97,821 75,703 159,719 125,689 56,499

65000 Treasurer 441 2,176 1,756 5,873 2,426 851

Total Allocated 395,079 773,953 191,739 1,402,944 850,467 570,430Rollforward (171,006) (52,435) (3,906) 57,148 (512,810) (28,251)

Cost w/ Rollforward 224,072 721,518 187,833 1,460,092 337,657 542,179Adjustments (4,176) (10,784) (21,765) (28,530) (7,113)

Proposed Costs 219,897 710,733 187,833 1,438,327 309,127 535,066

CostCenter25000 Court

Ops25001 Grand

Jury25002 Ct 0069 Svs

25003 Ct 5901 Svs

31100 Fire 32100 Sher-Coroner

51,960 263,03800001 Eq Use Allow10,434 32,370 156,43900002 Str Use Allow

16,756 141,990 181,38012000 Cnty Exec9,446 18,890 70,439 215,41913000 Cnty Counsel

52100 Land Maint4,237 23,692 906 236,101 413,83561000 Aud-Cont

522 406 38,843 41,94863200 GS-Purchasing6,180 200,261 258,05063300 GS-Fac Svcs

187,373 275,79564000 Human Resour5,894 7,30465000 Treasurer

Total Allocated 30,819 59,745 906 965,232 1,813,2098,831 990 (251) (466,466) (215,595)Rollforward

Cost w/ Rollforward 39,650 60,735 655 498,766 1,597,613(49) (665) (27,202)Adjustments

Proposed Costs 39,601 60,735 655 498,101 1,570,412

8

32200 Sher-Custody

32230 Inmate Welfare

41100 PHD 41212 PHD-EMS

41400 HCD-HS

41500 PHD-EHSCostCenter




Schedule A11/19/13

00001 Eq Use Allow 210,939

00002 Str Use Allow 409,560 342,270 18,451 13,257

12000 Cnty Exec 104,871 2,405 162,412 3,957 194 9,904

13000 Cnty Counsel 22,516 42,514 3,403 6,068 12,535

52100 Land Maint

61000 Aud-Cont 232,593 7,710 433,227 13,712 7,025 25,883

63200 GS-Purchasing 4,983 1,746 73,217 7,438 1,328

63300 GS-Fac Svcs 1,007,525 648,853 26,855 16,161

64000 Human Resour 187,592 4,777 325,542 11,158 264 15,775

65000 Treasurer 5,025 108 8,451 137 3 502

Total Allocated 2,185,606 16,745 2,036,485 85,111 13,552 95,346Rollforward 207,988 (5,942) (655,843) (45,232) (71,732) (25,651)

Cost w/ Rollforward 2,393,594 10,803 1,380,642 39,879 (58,179) 69,695Adjustments (58,985) (77,926) (1,132) (70,429)

Proposed Costs 2,334,608 10,803 1,302,716 38,747 (58,179) (734)

CostCenter41540 PHD-

AS41600 PHD-

HM41814 PHD-

TSAC43000

ADMHS43100

ADMHS-43200

ADMHS-ADP

1,10500001 Eq Use Allow28,515 73,960 38,969 2,65100002 Str Use Allow

9,604 3,166 109,808 80,044 9,47412000 Cnty Exec2,699 32,647 3,30113000 Cnty Counsel

52100 Land Maint74,868 12,284 1,527 173,787 188,635 35,19461000 Aud-Cont17,210 301 522 21,764 5,797 7,17163200 GS-Purchasing

168,817 134,187 132,756 4,38563300 GS-Fac Svcs32,330 5,335 189,377 83,500 11,26464000 Human Resour

350 148 2,398 1,637 28765000 Treasurer

Total Allocated 335,498 21,235 2,049 737,928 531,338 73,72735,294 21,235 (1,447) (266,777) 205,571 2,439Rollforward

Cost w/ Rollforward 370,792 42,470 601 471,150 736,909 76,166(8,902) (21,071) (11,865) (4,796) (222)Adjustments

Proposed Costs 361,890 21,399 601 459,286 732,114 75,943

9

44000 Soc Svcs

44001 IHSS 44900 DSS-ARRA

51000 Ag Comm

52371 PLCFD 53100 P&DCostCenter




Schedule A11/19/13

00001 Eq Use Allow 54,673 6,339

00002 Str Use Allow 499,601 11,756 10,783

12000 Cnty Exec 225,853 2,714 25,738 5 51,834

13000 Cnty Counsel 160,388 1,746 8,046 1,058,723

52100 Land Maint

61000 Aud-Cont 491,425 8,065 23,174 206 83,385

63200 GS-Purchasing 67,914 522 13,009 7,599

63300 GS-Fac Svcs 45,038 25,080 69,075

64000 Human Resour 659,582 6,224 49,900 13 50,888

65000 Treasurer 10,884 72 377 1 1,134

Total Allocated 2,160,685 19,342 211,753 225 1,339,760Rollforward (126,354) (1,099) 14,729 (204) (313,301)

Cost w/ Rollforward 2,034,332 18,243 226,482 21 1,026,458Adjustments 94,715 (2,752) (4,096)

Proposed Costs 2,129,046 18,243 223,730 21 1,022,362

CostCenter53460 RDA

IV Succ53500 P&D-

Energy53600 P&D-

B&S53641 P&D-

Oil54100 PW-

Admin54210 PW-

Roads

5,351 14,29200001 Eq Use Allow983 6,021 8,195 35,15700002 Str Use Allow

485 4,743 27,029 2,439 7,342 46,79712000 Cnty Exec8,820 16,845 3,994 15,909 9,648 78,48313000 Cnty Counsel

52100 Land Maint12,195 7,336 35,212 3,923 20,479 272,98561000 Aud-Cont

1,304 823 5,797 3,808 69,71563200 GS-Purchasing7,941 4,780 29,655 46,639 223,31063300 GS-Fac Svcs

242 8,747 17,041 2,992 101,414 90,04064000 Human Resour15 135 734 326 2,54965000 Treasurer

Total Allocated 31,002 44,393 130,834 25,262 212,142 819,03611,618 1,994 (73,157) 7,185 23,624 45,875Rollforward

Cost w/ Rollforward 42,620 46,387 57,678 32,447 235,766 864,911(40) (304) (1,871) (1,085) (10,303)Adjustments

Proposed Costs 42,580 46,083 55,807 32,447 234,680 854,607

10

54221 GS-Airports

54300 PW-Surveyor

54410 PW-Flood

54471 PW-Water

54478 PW-Proj Clnwtr

54500 PW-SWMCostCenter




Schedule A11/19/13

00001 Eq Use Allow 19,590

00002 Str Use Allow 3,765 6,438 1,304 721

12000 Cnty Exec 4,261 15,302 2,449 1,248 26,880

13000 Cnty Counsel 21,907 57,759 1,090 22,651

52100 Land Maint

61000 Aud-Cont 420 15,156 93,518 8,316 4,204 85,578

63200 GS-Purchasing 301 2,678 17,209 3,668 2,301 47,131

63300 GS-Fac Svcs 10,557 73,270 732 34,711

64000 Human Resour 14,647 34,062 3,262 2,125 70,119

65000 Treasurer 139 619 73 56 916

Total Allocated 721 92,700 298,177 20,894 9,935 288,706Rollforward (329) (59,688) 32,479 (22,704) 1,199 (34,465)

Cost w/ Rollforward 393 33,013 330,656 (1,810) 11,134 254,241Adjustments (637) (37,318) (40) (1,640)

Proposed Costs 393 32,376 293,338 (1,850) 11,134 252,601

CostCenter54560 PW-

Lag San55000 HCD 55200 HCD-

AH55300 HCD-Home Prog

55400 HCD-OCFD

55460 Housing

1,01800001 Eq Use Allow11,318 2,61100002 Str Use Allow

6,903 6,18312000 Cnty Exec11,742 67,407 41,56413000 Cnty Counsel

52100 Land Maint24,424 19,047 1,572 865 326 52661000 Aud-Cont21,852 20,808 2,869 261 52263200 GS-Purchasing

6,350 23,80063300 GS-Fac Svcs9,278 65,73864000 Human Resour

296 10765000 Treasurer

Total Allocated 92,164 206,719 4,442 42,430 587 1,047(21,561) 84,861 (3,533) 19,635 (1,307) 1,047Rollforward

Cost w/ Rollforward 70,603 291,581 909 62,065 (719) 2,095(346) 39,194 (39,653)Adjustments

Proposed Costs 70,257 330,775 (38,744) 62,065 (719) 2,095

11

55600 HCD-CDBG

55700 HCD-MEF

57000 CSD 62000 Clk-Rec-Assr

63100 GS-Admin

63410 CEO-Med MalCostCenter




Schedule A11/19/13

00001 Eq Use Allow 156,419 4,265

00002 Str Use Allow 22,297 177,057 10,473

12000 Cnty Exec 26,321 1,835 91,538 38,844 9,030

13000 Cnty Counsel 58,328 15,699 52,716 47,950 78,020

52100 Land Maint

61000 Aud-Cont 2,102 10,773 3,387 105,341 10,522 159

63200 GS-Purchasing 6,000 435 24,150 5,193

63300 GS-Fac Svcs 20,645 284,431 32,569

64000 Human Resour 1,595 2,611 119,830 36,605

65000 Treasurer 36 70 1,656 203

Total Allocated 92,751 30,372 140,549 960,444 156,810 78,179Rollforward 73,696 (5,381) 140,549 (568,959) (41,259) 111,882

Cost w/ Rollforward 166,448 24,991 281,098 391,485 115,551 190,060Adjustments (13,064) (1,583)

Proposed Costs 166,448 24,991 281,098 378,422 113,967 190,060

CostCenter63420 CEO-Work Comp

63430 CEO-Liability

63500 GS-Comm

63600 GS-Veh Ops

63700 GS-ITS 63800 GS-Utilities

00001 Eq Use Allow3,657 4,750 4,685 36,17800002 Str Use Allow

(5,432) (26,352) 7,532 12,363 22,477 89512000 Cnty Exec115,206 254,91713000 Cnty Counsel

52100 Land Maint11,466 5,126 16,384 26,473 25,739 11,92061000 Aud-Cont

1,494 174 8,706 14,097 10,966 1,56563200 GS-Purchasing9,362 29,382 67,746 61,880 2,65063300 GS-Fac Svcs2,611 2,506 4,780 10,534 13,397 1,11964000 Human Resour

72 72 136 350 309 3665000 Treasurer

Total Allocated 138,437 236,444 71,670 136,249 170,944 18,185297,931 474,296 (19,374) (1,199) (72,581) (343)Rollforward

Cost w/ Rollforward 436,367 710,740 52,296 135,050 98,363 17,842(533) (1,403) (2,742) (4,252) (561)Adjustments

Proposed Costs 435,834 710,740 50,892 132,308 94,112 17,281

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63921 GS-Repro

64332 HR-Unemp SI

64333 HR-Dent SI

66000 ITD 80100 Law Library

81000 SBC RetirementCostCenter




Schedule A11/19/13

00001 Eq Use Allow

00002 Str Use Allow 19,105

12000 Cnty Exec

13000 Cnty Counsel 3,873

52100 Land Maint

61000 Aud-Cont 91 811 5,367 23,471

63200 GS-Purchasing 261 3,282 4,358

63300 GS-Fac Svcs 83,791

64000 Human Resour 1,428 5,005

65000 Treasurer 413

Total Allocated 1,518 1,072 111,545 37,120Rollforward 9,270 (5,763) (10,917) (254) (33,189) (32,675)

Cost w/ Rollforward 9,270 (4,244) (9,845) (254) 78,357 4,445Adjustments (9,270) 254 (4,982)

Proposed Costs (4,244) (9,845) 73,375 4,445

CostCenter81100 SBC

OPEB81500

LAFCO83210 SM

Pub Airport83260 Carp

Cem Dist83270 Goleta

Cem Dist83280

Guadalupe

00001 Eq Use Allow16600002 Str Use Allow

(557)12000 Cnty Exec10,43513000 Cnty Counsel

52100 Land Maint5,229 4,574 12,367 (2,087) 12,48161000 Aud-Cont

63200 GS-Purchasing80863300 GS-Fac Svcs

9264000 Human Resour65000 Treasurer

Total Allocated 5,229 15,519 12,367 (2,087) 12,481(3,655) 9,849 (256) (5,016) (5,656) 1,552Rollforward

Cost w/ Rollforward 1,574 25,368 (256) 7,351 (7,743) 14,033(51)Adjustments

Proposed Costs 1,574 25,317 (256) 7,351 (7,743) 14,033

13

83290 Lompoc Cem

83300 LA Cem Dist

83310 Oak Hill Cem D

83320 SM Cem Dist

83465 Casmalia

83516 Los Alamos CSDCostCenter




Schedule A11/19/13

00001 Eq Use Allow

00002 Str Use Allow

12000 Cnty Exec

13000 Cnty Counsel

52100 Land Maint

61000 Aud-Cont 997 48 1,270 15,524

63200 GS-Purchasing

63300 GS-Fac Svcs

64000 Human Resour

65000 Treasurer

Total Allocated 997 48 1,270 15,524Rollforward (3,559) (7,562) (5,120) (8,286) 3,804 (202)

Cost w/ Rollforward (2,562) (7,514) (5,120) (7,016) 19,329 (202)Adjustments

Proposed Costs (2,562) (7,514) (5,120) (7,016) 19,329 (202)

CostCenter83546 MH

CSD83566 SY

CSD83630 CSFPD 83650 MFPD 83750

Lompoc HCD83817

Embarcadero

00001 Eq Use Allow00002 Str Use Allow12000 Cnty Exec13000 Cnty Counsel52100 Land Maint

(1,445) 44,44361000 Aud-Cont63200 GS-Purchasing63300 GS-Fac Svcs64000 Human Resour65000 Treasurer

Total Allocated (1,445) 44,443(27) (121) (44,190) 24,551 (94) (242)Rollforward

Cost w/ Rollforward (27) (121) (45,636) 68,993 (94) (242)Adjustments

Proposed Costs (27) (121) (45,636) 68,993 (94) (242)

14

84090 SB MTD

84160 MVMD 84400 CVRD 84500 CRCD 84560 Carp San Dist

84640 Goleta SDCostCenter




Schedule A11/19/13

00001 Eq Use Allow

00002 Str Use Allow

12000 Cnty Exec

13000 Cnty Counsel

52100 Land Maint

61000 Aud-Cont 954 20,801 1,585

63200 GS-Purchasing

63300 GS-Fac Svcs

64000 Human Resour

65000 Treasurer

Total Allocated 954 20,801 1,585Rollforward (242) (3,671) (51) (3,459) (135) (229)

Cost w/ Rollforward (242) (2,717) 20,750 (1,874) (135) (229)Adjustments

Proposed Costs (242) (2,717) 20,750 (1,874) (135) (229)

CostCenter85100 IVRPD 85200 Mont

San Dist85215 Summ

San Dist85506 Goleta

Wtr Dist85600 Mon

Wtr Dist85700

SMVWCD

00001 Eq Use Allow00002 Str Use Allow12000 Cnty Exec13000 Cnty Counsel52100 Land Maint

16,207 82 26,893 10361000 Aud-Cont63200 GS-Purchasing63300 GS-Fac Svcs64000 Human Resour65000 Treasurer

Total Allocated 16,207 82 26,893 103(4,737) (563) (3,255) 26,893 (94) (7,542)Rollforward

Cost w/ Rollforward 11,471 (563) (3,173) 53,787 (94) (7,439)Adjustments

Proposed Costs 11,471 (563) (3,173) 53,787 (94) (7,439)

15

85800 SYRWCD

85810 SYRWCD,

86100 SBCAG

87100 APCD 90901 990 Prop 10

98000 No Co JailCostCenter




Schedule A11/19/13

00001 Eq Use Allow

00002 Str Use Allow

12000 Cnty Exec (1,836) (3) 10,013 12,047

13000 Cnty Counsel 13,731 26,966 6,071 776

52100 Land Maint

61000 Aud-Cont 18,476 18,261 27,581 44,812

63200 GS-Purchasing 4,184 6,358 9,180 522

63300 GS-Fac Svcs 1,234 2,878 41,270

64000 Human Resour 1,037 19,584

65000 Treasurer 277

Total Allocated 35,788 55,497 72,705 99,427Rollforward (229) (283) 10,586 23,484 14,879 99,427

Cost w/ Rollforward (229) (283) 46,374 78,981 87,585 198,853Adjustments (6) (14)

Proposed Costs (229) (283) 46,368 78,967 87,585 198,853

CostCenter99000 Dept

99099200 Debt

Service99520 Parks

Capital99630 Capital

Outlay99631 COP

Capital99999 Other

21,19300001 Eq Use Allow13,995 409,25100002 Str Use Allow

71512000 Cnty Exec5,938 12,77413000 Cnty Counsel

52100 Land Maint21,212 603 1,495 9,326 739 711,80361000 Aud-Cont

261 5,391 19,443 47,88663200 GS-Purchasing12,130 922,85463300 GS-Fac Svcs

2,319 131,90364000 Human Resour65000 Treasurer

Total Allocated 50,631 603 6,886 34,707 739 2,257,665(50,406) 603 6,886 34,707 739 (39,888)Rollforward

Cost w/ Rollforward 225 1,205 13,773 69,414 1,477 2,217,777(78,207) (46,675)Adjustments

Proposed Costs (77,982) 1,205 13,773 69,414 1,477 2,171,101

16

Subtotal Direct Billed Unallocated TotalCostCenter




Schedule A11/19/13

00001 Eq Use Allow 871,996 871,996

00002 Str Use Allow 3,286,765 3,286,765

12000 Cnty Exec 1,845,361 132,098 3,778,852 5,756,311

13000 Cnty Counsel 2,919,452 2,719,023 515,694 6,154,170

52100 Land Maint 10,422,375 10,422,375

61000 Aud-Cont 4,865,905 80,523 2,081,866 7,028,295

63200 GS-Purchasing 797,470 797,470

63300 GS-Fac Svcs 6,347,208 1,859,433 61,526 8,268,168

64000 Human Resour 3,408,013 50,490 38,117 3,496,620

65000 Treasurer 67,835 6,343,503 6,411,338

Total Allocated 24,410,007 4,841,568 23,241,933 52,493,507Rollforward (2,022,385) (2,022,385)

Cost w/ Rollforward 22,387,622 4,841,568 23,241,933 50,471,123Adjustments (484,879) (484,879)

Proposed Costs 21,902,743 4,841,568 23,241,933 49,986,244

CostCenter

00001 Eq Use Allow00002 Str Use Allow12000 Cnty Exec13000 Cnty Counsel52100 Land Maint61000 Aud-Cont63200 GS-Purchasing63300 GS-Fac Svcs64000 Human Resour65000 Treasurer

Total AllocatedRollforward

Cost w/ RollforwardAdjustments

Proposed Costs

17



Rollforward Differences

Actual Cost w/ Rollfwrd

Adjustments Proposed for Following Yr

Fixed Costs Proposed

Final Costs Fiscal 12-13

Fixed Costs Fiscal 12-13

Schedule B11/19/13

11000 BOS 395,079 224,072 (4,176) 219,897566,085 (171,006)12000 Cnty Exec (5,203) (5,203)13000 Cnty Counsel (2,882) (2,882)21100 DA 773,953 721,518 (10,784) 710,733826,388 (52,435)21300 Child Supt Srvc 191,739 187,833 187,833195,645 (3,906)22100 Prob Svcs 1,402,944 1,460,092 (21,765) 1,438,3271,345,795 57,14822200 Prob Inst 850,467 337,657 (28,530) 309,1271,363,277 (512,810)23000 Pub Defend 570,430 542,179 (7,113) 535,066598,682 (28,251)25000 Court Ops25001 Grand Jury 30,819 39,650 (49) 39,60121,989 8,83125002 Ct 0069 Svs 59,745 60,735 60,73558,754 99025003 Ct 5901 Svs 906 655 6551,158 (251)31100 Fire 965,232 498,766 (665) 498,1011,431,698 (466,466)32100 Sher-Coroner 1,813,209 1,597,613 (27,202) 1,570,4122,028,804 (215,595)32200 Sher-Custody 2,185,606 2,393,594 (58,985) 2,334,6081,977,617 207,98832230 Inmate Welfare 16,745 10,803 10,80322,687 (5,942)41100 PHD 2,036,485 1,380,642 (77,926) 1,302,7162,692,328 (655,843)41212 PHD-EMS 85,111 39,879 (1,132) 38,747130,344 (45,232)41400 HCD-HS 13,552 (58,179) (58,179)85,284 (71,732)41500 PHD-EHS 95,346 69,695 (70,429) (734)120,996 (25,651)41540 PHD-AS 335,498 370,792 (8,902) 361,890300,204 35,29441600 PHD-HM 21,235 42,470 (21,071) 21,39921,23541814 PHD-TSAC 2,049 601 6013,496 (1,447)43000 ADMHS 737,928 471,150 (11,865) 459,2861,004,705 (266,777)43100 ADMHS-MHSA 531,338 736,909 (4,796) 732,114325,767 205,57143200 ADMHS-ADP 73,727 76,166 (222) 75,94371,288 2,43944000 Soc Svcs 2,160,685 2,034,332 94,715 2,129,0462,287,039 (126,354)44001 IHSS 19,342 18,243 18,24320,441 (1,099)44900 DSS-ARRA51000 Ag Comm 211,753 226,482 (2,752) 223,730197,024 14,72952100 Land Maint (2,723) (2,723)52371 PLCFD 225 21 21429 (204)53100 P&D 1,339,760 1,026,458 (4,096) 1,022,3621,653,061 (313,301)53460 RDA IV Succ 31,002 42,620 (40) 42,58019,384 11,61853500 P&D-Energy 44,393 46,387 (304) 46,08342,399 1,99453600 P&D-B&S 130,834 57,678 (1,871) 55,807203,991 (73,157)53641 P&D-Oil 25,262 32,447 32,44718,077 7,18554100 PW-Admin 212,142 235,766 (1,085) 234,680188,518 23,62454210 PW-Roads 819,036 864,911 (10,303) 854,607773,162 45,87554221 GS-Airports 721 393 3931,050 (329)54300 PW-Surveyor 92,700 33,013 (637) 32,376152,388 (59,688)54410 PW-Flood 298,177 330,656 (37,318) 293,338265,697 32,47954471 PW-Water 20,894 (1,810) (40) (1,850)43,598 (22,704)

18









Schedule B11/19/13

54478 PW-Proj Clnwtr 9,935 11,134 11,1348,736 1,19954500 PW-SWM 288,706 254,241 (1,640) 252,601323,170 (34,465)54560 PW-Lag San 92,164 70,603 (346) 70,257113,726 (21,561)55000 HCD 206,719 291,581 39,194 330,775121,858 84,86155200 HCD-AH 4,442 909 (39,653) (38,744)7,975 (3,533)55300 HCD-Home Prog 42,430 62,065 62,06522,795 19,63555400 HCD-OCFD 587 (719) (719)1,894 (1,307)55460 Housing Agency 1,047 2,095 2,0951,04755600 HCD-CDBG 92,751 166,448 166,44819,055 73,69655700 HCD-MEF 30,372 24,991 24,99135,753 (5,381)57000 CSD 140,549 281,098 281,098140,54961000 Aud-Cont (9,724) (9,724)62000 Clk-Rec-Assr 960,444 391,485 (13,064) 378,4221,529,403 (568,959)63100 GS-Admin 156,810 115,551 (1,583) 113,967198,069 (41,259)63200 GS-Purchasing (975) (975)63410 CEO-Med Mal 78,179 190,060 190,060(33,703) 111,88263420 CEO-Work Comp 138,437 436,367 (533) 435,834(159,494) 297,93163430 CEO-Liability 236,444 710,740 710,740(237,852) 474,29663500 GS-Comm 71,670 52,296 (1,403) 50,89291,043 (19,374)63600 GS-Veh Ops 136,249 135,050 (2,742) 132,308137,448 (1,199)63700 GS-ITS 170,944 98,363 (4,252) 94,112243,525 (72,581)63800 GS-Utilities 18,185 17,842 (561) 17,28118,527 (343)63921 GS-Repro 9,270 (9,270)(9,270) 9,27064000 Human Resources (3,668) (3,668)64332 HR-Unemp SI 1,518 (4,244) (4,244)7,281 (5,763)64333 HR-Dent SI 1,072 (9,845) (9,845)11,989 (10,917)65000 Treasurer (3,409) (3,409)66000 ITD (254) 254254 (254)80100 Law Library 111,545 78,357 (4,982) 73,375144,734 (33,189)81000 SBC Retirement 37,120 4,445 4,44569,796 (32,675)81100 SBC OPEB 5,229 1,574 1,5748,884 (3,655)81500 LAFCO 15,519 25,368 (51) 25,3175,669 9,84983210 SM Pub Airport (256) (256)256 (256)83260 Carp Cem Dist 12,367 7,351 7,35117,383 (5,016)83270 Goleta Cem Dist (2,087) (7,743) (7,743)3,569 (5,656)83280 Guadalupe Cem D 12,481 14,033 14,03310,929 1,55283290 Lompoc Cem Dist 997 (2,562) (2,562)4,556 (3,559)83300 LA Cem Dist 48 (7,514) (7,514)7,610 (7,562)83310 Oak Hill Cem D (5,120) (5,120)5,120 (5,120)83320 SM Cem Dist 1,270 (7,016) (7,016)9,556 (8,286)83465 Casmalia CSD 15,524 19,329 19,32911,720 3,80483516 Los Alamos CSD (202) (202)202 (202)83546 MH CSD (27) (27)27 (27)

19









Schedule B11/19/13

83566 SY CSD (121) (121)121 (121)83630 CSFPD (1,445) (45,636) (45,636)42,745 (44,190)83650 MFPD 44,443 68,993 68,99319,892 24,55183750 Lompoc HCD (94) (94)94 (94)83817 Embarcadero MID (242) (242)242 (242)84090 SB MTD (242) (242)242 (242)84160 MVMD 954 (2,717) (2,717)4,625 (3,671)84400 CVRD 20,801 20,750 20,75020,852 (51)84500 CRCD 1,585 (1,874) (1,874)5,045 (3,459)84560 Carp San Dist (135) (135)135 (135)84640 Goleta SD (229) (229)229 (229)85100 IVRPD 16,207 11,471 11,47120,944 (4,737)85200 Mont San Dist (563) (563)563 (563)85215 Summ San Dist 82 (3,173) (3,173)3,337 (3,255)85506 Goleta Wtr Dist 26,893 53,787 53,78726,89385600 Mon Wtr Dist (94) (94)94 (94)85700 SMVWCD 103 (7,439) (7,439)7,645 (7,542)85800 SYRWCD (229) (229)229 (229)85810 SYRWCD, ID No1 (283) (283)283 (283)86100 SBCAG 35,788 46,374 (6) 46,36825,202 10,58687100 APCD 55,497 78,981 (14) 78,96732,013 23,48490901 990 Prop 10 72,705 87,585 87,58557,826 14,87998000 No Co Jail 99,427 198,853 198,85399,42799000 Dept 990 50,631 225 (78,207) (77,982)101,037 (50,406)99200 Debt Service 603 1,205 1,20560399520 Parks Capital 6,886 13,773 13,7736,88699630 Capital Outlay 34,707 69,414 69,41434,70799631 COP Capital 739 1,477 1,47773999999 Other 2,257,665 2,217,777 (46,675) 2,171,1012,297,553 (39,888)

24,410,007Subtotal 26,432,391 (2,022,385) 22,387,622 (513,462) 21,874,160Direct Billed 4,841,568 4,841,568Unallocated 23,241,933 23,241,933

52,493,507Total 49,957,661

20



Total Allocated 00001 Eq Use Allow

00002 Str Use Allow

12000 Cnty Exec

13000 Cnty Counsel

52100 Land Maint

Detail of Allocated Costs

Schedule C11/19/13

(1,004,983)00001 Eq Use Allow(3,880,347)00002 Str Use Allow

14,255 157,347 (5,891,237) 67,38012000 Cnty Exec1,673 20,342 24,723 (6,714,923)13000 Cnty Counsel

40,541 159,509 15,616 192,041 (10,422,375)52100 Land Maint14,038 26,920 29,681 30,66661000 Aud-Cont

3,005 5,191 4,586 32363200 GS-Purchasing40,442 168,735 27,103 114,13863300 GS-Fac Svcs11,938 29,188 11,538 43,38464000 Human Resources

7,094 26,349 21,680 112,82165000 Treasurer395,079 911 37,347 110,259 78,12511000 BOS773,953 18,701 241,131 55,115 25,92621100 DA191,739 28,017 15,35921300 Child Supt Srvc

1,402,944 27,887 147,695 79,943 69,93322100 Prob Svcs850,467 9,491 204,722 46,28722200 Prob Inst570,430 4,824 228,727 32,141 11023000 Pub Defend

30,819 10,434 9,44625001 Grand Jury59,745 16,756 18,89025002 Ct 0069 Svs

90625003 Ct 5901 Svs965,232 51,960 32,370 141,990 70,43931100 Fire

1,813,209 263,038 156,439 181,380 215,41932100 Sher-Coroner2,185,606 210,939 409,560 104,871 22,51632200 Sher-Custody

16,745 2,40532230 Inmate Welfare2,036,485 342,270 162,412 42,51441100 PHD

85,111 18,451 3,957 3,40341212 PHD-EMS13,552 194 6,06841400 HCD-HS95,346 13,257 9,904 12,53541500 PHD-EHS

335,498 1,105 28,515 9,604 2,69941540 PHD-AS21,235 3,16641600 PHD-HM

2,04941814 PHD-TSAC737,928 73,960 109,808 32,64743000 ADMHS531,338 38,969 80,04443100 ADMHS-MHSA

73,727 2,651 9,474 3,30143200 ADMHS-ADP2,160,685 499,601 225,853 160,38844000 Soc Svcs

19,342 2,714 1,74644001 IHSS211,753 54,673 11,756 25,738 8,04651000 Ag Comm

225 552371 PLCFD1,339,760 6,339 10,783 51,834 1,058,72353100 P&D

31,002 485 8,82053460 RDA IV Succ44,393 983 4,743 16,84553500 P&D-Energy

130,834 5,351 6,021 27,029 3,99453600 P&D-B&S25,262 2,439 15,90953641 P&D-Oil

212,142 14,292 8,195 7,342 9,64854100 PW-Admin

21



61000 Aud-Cont

63200 GS-Purchasing

63300 GS-Fac Svcs

64000 Human Resources

65000 Treasurer


Schedule C11/19/13

00001 Eq Use Allow00002 Str Use Allow

37,677 11,437 64,966 26,317 44612000 Cnty Exec33,510 1,717 52,460 35,241 76713000 Cnty Counsel

214,934 57,151 65,345 107,033 84852100 Land Maint(7,466,384) 7,943 69,718 61,435 87261000 Aud-Cont

5,895 (951,183) 13,244 4,333 14563200 GS-Purchasing70,130 51,198 (8,670,279) 24,933 76263300 GS-Fac Svcs23,478 16,640 63,104 (3,794,744) 47864000 Human Resources52,465 7,629 73,274 38,833 (6,415,655)65000 Treasurer20,966 15,050 112,749 19,230 44111000 BOS

101,492 20,644 210,948 97,821 2,17621100 DA56,042 12,400 2,461 75,703 1,75621300 Child Supt Srvc

158,075 37,524 716,294 159,719 5,87322100 Prob Svcs107,091 10,088 344,673 125,689 2,42622200 Prob Inst

51,222 14,569 181,487 56,499 85123000 Pub Defend4,237 522 6,18025001 Grand Jury

23,692 40625002 Ct 0069 Svs90625003 Ct 5901 Svs

236,101 38,843 200,261 187,373 5,89431100 Fire413,835 41,948 258,050 275,795 7,30432100 Sher-Coroner232,593 4,983 1,007,525 187,592 5,02532200 Sher-Custody

7,710 1,746 4,777 10832230 Inmate Welfare433,227 73,217 648,853 325,542 8,45141100 PHD

13,712 7,438 26,855 11,158 13741212 PHD-EMS7,025 264 341400 HCD-HS

25,883 1,328 16,161 15,775 50241500 PHD-EHS74,868 17,210 168,817 32,330 35041540 PHD-AS12,284 301 5,335 14841600 PHD-HM

1,527 52241814 PHD-TSAC173,787 21,764 134,187 189,377 2,39843000 ADMHS188,635 5,797 132,756 83,500 1,63743100 ADMHS-MHSA

35,194 7,171 4,385 11,264 28743200 ADMHS-ADP491,425 67,914 45,038 659,582 10,88444000 Soc Svcs

8,065 522 6,224 7244001 IHSS23,174 13,009 25,080 49,900 37751000 Ag Comm

206 13 152371 PLCFD83,385 7,599 69,075 50,888 1,13453100 P&D12,195 1,304 7,941 242 1553460 RDA IV Succ

7,336 823 4,780 8,747 13553500 P&D-Energy35,212 5,797 29,655 17,041 73453600 P&D-B&S

3,923 2,99253641 P&D-Oil20,479 3,808 46,639 101,414 32654100 PW-Admin

22




00002 Str Use Allow

12000 Cnty Exec

13000 Cnty Counsel

52100 Land Maint


Schedule C11/19/13

819,036 35,157 46,797 78,48354210 PW-Roads72154221 GS-Airports

92,700 19,590 3,765 4,261 21,90754300 PW-Surveyor298,177 6,438 15,302 57,75954410 PW-Flood

20,894 1,304 2,449 1,09054471 PW-Water9,935 1,24854478 PW-Proj Clnwtr

288,706 721 26,880 22,65154500 PW-SWM92,164 11,318 6,903 11,74254560 PW-Lag San

206,719 1,018 2,611 6,183 67,40755000 HCD4,44255200 HCD-AH

42,430 41,56455300 HCD-Home Prog58755400 HCD-OCFD

1,04755460 Housing Agency92,751 26,321 58,32855600 HCD-CDBG30,372 1,835 15,69955700 HCD-MEF

140,549 22,297 91,53857000 CSD960,444 156,419 177,057 38,844 52,71662000 Clk-Rec-Assr156,810 4,265 10,473 9,030 47,95063100 GS-Admin

78,179 78,02063410 CEO-Med Mal138,437 3,657 (5,432) 115,20663420 CEO-Work Comp236,444 (26,352) 254,91763430 CEO-Liability

71,670 4,750 7,53263500 GS-Comm136,249 4,685 12,36363600 GS-Veh Ops170,944 36,178 22,47763700 GS-ITS

18,185 89563800 GS-Utilities1,51864332 HR-Unemp SI1,07264333 HR-Dent SI

111,545 19,10580100 Law Library37,120 3,87381000 SBC Retirement

5,22981100 SBC OPEB15,519 166 (557) 10,43581500 LAFCO12,36783260 Carp Cem Dist(2,087)83270 Goleta Cem Dist12,48183280 Guadalupe Cem D

99783290 Lompoc Cem Dist4883300 LA Cem Dist

1,27083320 SM Cem Dist15,52483465 Casmalia CSD(1,445)83630 CSFPD44,44383650 MFPD

95484160 MVMD20,80184400 CVRD

1,58584500 CRCD

23



61000 Aud-Cont

63200 GS-Purchasing

63300 GS-Fac Svcs


65000 Treasurer


Schedule C11/19/13

272,985 69,715 223,310 90,040 2,54954210 PW-Roads420 30154221 GS-Airports

15,156 2,678 10,557 14,647 13954300 PW-Surveyor93,518 17,209 73,270 34,062 61954410 PW-Flood

8,316 3,668 732 3,262 7354471 PW-Water4,204 2,301 2,125 5654478 PW-Proj Clnwtr

85,578 47,131 34,711 70,119 91654500 PW-SWM24,424 21,852 6,350 9,278 29654560 PW-Lag San19,047 20,808 23,800 65,738 10755000 HCD

1,572 2,86955200 HCD-AH86555300 HCD-Home Prog326 26155400 HCD-OCFD526 52255460 Housing Agency

2,102 6,00055600 HCD-CDBG10,773 435 1,595 3655700 HCD-MEF

3,387 20,645 2,611 7057000 CSD105,341 24,150 284,431 119,830 1,65662000 Clk-Rec-Assr

10,522 5,193 32,569 36,605 20363100 GS-Admin15963410 CEO-Med Mal

11,466 1,494 9,362 2,611 7263420 CEO-Work Comp5,126 174 2,506 7263430 CEO-Liability

16,384 8,706 29,382 4,780 13663500 GS-Comm26,473 14,097 67,746 10,534 35063600 GS-Veh Ops25,739 10,966 61,880 13,397 30963700 GS-ITS11,920 1,565 2,650 1,119 3663800 GS-Utilities

91 1,42864332 HR-Unemp SI811 26164333 HR-Dent SI

5,367 3,282 83,79180100 Law Library23,471 4,358 5,005 41381000 SBC Retirement

5,22981100 SBC OPEB4,574 808 9281500 LAFCO

12,36783260 Carp Cem Dist(2,087)83270 Goleta Cem Dist12,48183280 Guadalupe Cem D

99783290 Lompoc Cem Dist4883300 LA Cem Dist

1,27083320 SM Cem Dist15,52483465 Casmalia CSD(1,445)83630 CSFPD44,44383650 MFPD

95484160 MVMD20,80184400 CVRD

1,58584500 CRCD

24




00002 Str Use Allow

12000 Cnty Exec

13000 Cnty Counsel

52100 Land Maint


Schedule C11/19/13

16,20785100 IVRPD8285215 Summ San Dist

26,89385506 Goleta Wtr Dist10385700 SMVWCD

35,788 (1,836) 13,73186100 SBCAG55,497 (3) 26,96687100 APCD72,705 10,013 6,07190901 990 Prop 1099,427 12,047 77698000 No Co Jail50,631 13,995 71599000 Dept 990

60399200 Debt Service6,88699520 Parks Capital

34,707 5,93899630 Capital Outlay73999631 COP Capital

2,257,665 21,193 409,251 12,77499999 Other4,841,568 132,098 2,719,023Direct Billed

23,241,933 3,778,852 515,694 10,422,375Unallocated

52,493,507Total 0 0 0 0 0

25



61000 Aud-Cont

63200 GS-Purchasing

63300 GS-Fac Svcs


65000 Treasurer


Schedule C11/19/13

16,20785100 IVRPD8285215 Summ San Dist

26,89385506 Goleta Wtr Dist10385700 SMVWCD

18,476 4,184 1,23486100 SBCAG18,261 6,358 2,878 1,03787100 APCD27,581 9,180 19,584 27790901 990 Prop 1044,812 522 41,27098000 No Co Jail21,212 261 12,130 2,31999000 Dept 990

60399200 Debt Service1,495 5,39199520 Parks Capital9,326 19,44399630 Capital Outlay

73999631 COP Capital711,803 47,886 922,854 131,90399999 Other

80,523 1,859,433 50,490Direct Billed 2,081,866 61,526 38,117 6,343,503Unallocated

0Total 0 0 0 0 0

26



Total Expenditures

Deductions and Cost Adjustments

Total Allocated

Summary of Allocated Costs

Schedule D11/19/13

00001 Eq Use Allow 1,004,98300002 Str Use Allow 3,880,34712000 Cnty Exec (668,708)6,180,12013000 Cnty Counsel 6,544,49052100 Land Maint (1,099,650)10,669,00661000 Aud-Cont (84,434)7,309,54663200 GS-Purchasing (1,292)915,75563300 GS-Fac Svcs (729,717)8,902,55564000 Human Resources (134,632)3,729,62965000 Treasurer (1,872)6,077,38111000 BOS 395,07921100 DA 773,95321300 Child Supt Srvc 191,73922100 Prob Svcs 1,402,94422200 Prob Inst 850,46723000 Pub Defend 570,43025001 Grand Jury 30,81925002 Ct 0069 Svs 59,74525003 Ct 5901 Svs 90631100 Fire 965,23232100 Sher-Coroner 1,813,20932200 Sher-Custody 2,185,60632230 Inmate Welfare 16,74541100 PHD 2,036,48541212 PHD-EMS 85,11141400 HCD-HS 13,55241500 PHD-EHS 95,34641540 PHD-AS 335,49841600 PHD-HM 21,23541814 PHD-TSAC 2,04943000 ADMHS 737,92843100 ADMHS-MHSA 531,33843200 ADMHS-ADP 73,72744000 Soc Svcs 2,160,68544001 IHSS 19,34251000 Ag Comm 211,75352371 PLCFD 22553100 P&D 1,339,76053460 RDA IV Succ 31,00253500 P&D-Energy 44,39353600 P&D-B&S 130,83453641 P&D-Oil 25,26254100 PW-Admin 212,14254210 PW-Roads 819,036

27



Total Expenditures


Total Allocated


Schedule D11/19/13

54221 GS-Airports 72154300 PW-Surveyor 92,70054410 PW-Flood 298,17754471 PW-Water 20,89454478 PW-Proj Clnwtr 9,93554500 PW-SWM 288,70654560 PW-Lag San 92,16455000 HCD 206,71955200 HCD-AH 4,44255300 HCD-Home Prog 42,43055400 HCD-OCFD 58755460 Housing Agency 1,04755600 HCD-CDBG 92,75155700 HCD-MEF 30,37257000 CSD 140,54962000 Clk-Rec-Assr 960,44463100 GS-Admin 156,81063410 CEO-Med Mal 78,17963420 CEO-Work Comp 138,43763430 CEO-Liability 236,44463500 GS-Comm 71,67063600 GS-Veh Ops 136,24963700 GS-ITS 170,94463800 GS-Utilities 18,18564332 HR-Unemp SI 1,51864333 HR-Dent SI 1,07280100 Law Library 111,54581000 SBC Retirement 37,12081100 SBC OPEB 5,22981500 LAFCO 15,51983260 Carp Cem Dist 12,36783270 Goleta Cem Dist (2,087)83280 Guadalupe Cem D 12,48183290 Lompoc Cem Dist 99783300 LA Cem Dist 4883320 SM Cem Dist 1,27083465 Casmalia CSD 15,52483630 CSFPD (1,445)83650 MFPD 44,44384160 MVMD 95484400 CVRD 20,80184500 CRCD 1,58585100 IVRPD 16,20785215 Summ San Dist 82

28



Total Expenditures


Total Allocated


Schedule D11/19/13

85506 Goleta Wtr Dist 26,89385700 SMVWCD 10386100 SBCAG 35,78887100 APCD 55,49790901 990 Prop 10 72,70598000 No Co Jail 99,42799000 Dept 990 50,63199200 Debt Service 60399520 Parks Capital 6,88699630 Capital Outlay 34,70799631 COP Capital 73999999 Other 2,257,665Direct Billed 4,841,568Unallocated 23,241,933

55,213,812 52,493,507(2,720,305)Total

29

Department and Function Basis of Allocation Source

OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2014-15Summary of Allocation Basis

County of Santa Barbara Schedule E11/19/13

00001 Equipment Use Allowance02 Equipment Use Allowance Value of Fixed Assets in system; 6.67% Capital Asset Mgmt System

04 Depreciation - Computers, 5 Value of Fixed Assets in system; 5 yr SL Capital Asset Mgmt System

00002 Structure Use Allowance02 Structure Use Allowance Square feet occupied per bldg costs G/S Bldg Square Footage Databas

03 Betteravia Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databas

04 Social Services Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databas

05 Casa Nueva Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databas

12000 County Executive01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger

04 Fiscal Mgmt Direct Direct charges assigned in FIN FIN Expenditure Ledger

05 Fiscal Mgmt CountyWide Cost Plan Unit Salaries & Benefits-County onl FIN Expenditure Ledger

99 General Government Not Allocated

13000 County Counsel01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger

02 Legal Services Direct charges assigned in FIN FIN Expenditure Ledger


52100 Parks01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger

02 Bldg Landscape Square feet occupied per bldg landscape costs G/S Bldg Square Footage Databas

03 Direct Identify Direct charges assigned in FIN FIN Expenditure Ledger


61000 Auditor-Controller01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger


03 Financial Reporting Cost Plan Unit Salaries & Benefits-County onl FIN Expenditure Ledger

04 Fixed Asset Accounting Number of Fixed Assets Capital Asset Inventory System

05 Financial Accounting Number of Transaction Lines Processed FIN General Ledger Transactions

06 Customer Support Cost Plan Unit Salaries & Benefits-All Users FIN Expenditure Ledger

07 Internal Audit-Countywide Cost Plan Unit Salaries & Benefits-County onl FIN Expenditure Ledger

08 Internal Audit-Direct Direct charges assigned in FIN FIN Expenditure Ledger

10 Payroll Average number of employees - all users FIN Labor Transaction Ledger


63200 General Services-Purchasing01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger

30

Department and Function Basis of Allocation Source

OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2014-15Summary of Allocation Basis

County of Santa Barbara Schedule E11/19/13

02 Surplus Property Number of Equipment Capital Assets Capital Asset Inventory System

03 Mail Courier Average minutes per delivery by mail route Daily Mail Routes

07 Procurement Number of documents processed, weighted Purchasing Plus & FIN Trans Reg


63300 General Services-Facilities Services01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger

02 Building Maintenance Square feet occupied per bldg maint costs G/S Bldg Square Footage Databas

03 Building Utilities Square feet occupied per bldg utility costs G/S Bldg Square Footage Databas

04 Direct Identify - Bldg Charge Direct charges assigned in FIN FIN Expenditure Ledger

05 Real Property Direct charges assigned in FIN FIN Expenditure Ledger

06 Special Projects Direct charges assigned in FIN FIN Expenditure Ledger

07 Bldg Landscape Square feet occupied per bldg landscape costs G/S Bldg Square Footage Databas


64000 Human Resources01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger


03 Human Resources-Countywi Average number of employees - County only FIN Labor Transaction Ledger

04 Health Ins (not SI) Average number of enrolled employees PAY+ Payroll System

05 Dental Ins (not SI) Average number of enrolled employees PAY+ Payroll System

08 Dental Self Insurance 100% to Dental SI Fund Calculated by Personnel

09 Unemployment Self Ins 100% to Unemployment SI Fund Calculated by Personnel

10 Employee University Total course hours EU Database


65000 Treasurer01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger

03 Central Collections Hours logged per client Treasurer CUBS System and FIN

05 Bank Charges Activity charges per quantity of transactions FIN Expenditure Ledger

07 Deferred Compensation Average number of contributing employees Pay+ Payroll System


31

Cost Center Function Roll-Forward

OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2014-15Adjustments Breakout for Roll-Forward

County of Santa Barbara Schedule F

Cost Plan Unit Adjustment

11/19/13

ADJUSTMENT 1

In the cost plan for use in fiscal year 2013-14, the Treasurer general and admin function was incorrectly adjusted by fees that were determined to not be related to general and admin. This adjustment increases the general and admin function costs by the amount of the adjustment.

65000 Treasurer 01 General & Admin 99999 6,494 Do not includeOther

65000 Treasurer 99 General Government 99999 (6,494) Do not includeOther

Total Adjustment 1

ADJUSTMENT 2

In the cost plan for use in fiscal year 2013-14, costs related to an HVAC system for a County structure were inadvertently allocated as building maintenance when they should have increased the cost of the building and allocated through structure use. This allocation also increased the basis of allocation for the occupants of the building for 2013-14. This adjusts the current year facilities maintenance allocation by the difference between what was allocated to each cost plan unit and what should have been. This adjustment takes into account a reduction to the allocable costs for the cost of the HVAC and an adjustment to the allocation basis for each cost plan unit.

63300 GS-Fac Svcs 02 Building Maintenance 11000 (4,176) Do not includeBOS

63300 GS-Fac Svcs 02 Building Maintenance 12000 (5,203) Do not includeCnty Exec

63300 GS-Fac Svcs 02 Building Maintenance 13000 (2,882) Do not includeCnty Counsel

63300 GS-Fac Svcs 02 Building Maintenance 21100 (10,784) Do not includeDA

63300 GS-Fac Svcs 02 Building Maintenance 22100 (21,765) Do not includeProb Svcs

63300 GS-Fac Svcs 02 Building Maintenance 22200 (28,530) Do not includeProb Inst

63300 GS-Fac Svcs 02 Building Maintenance 23000 (7,113) Do not includePub Defend

63300 GS-Fac Svcs 02 Building Maintenance 25001 (49) Do not includeGrand Jury

63300 GS-Fac Svcs 02 Building Maintenance 31100 (21,736) Do not includeFire

63300 GS-Fac Svcs 02 Building Maintenance 32100 (27,202) Do not includeSher-Coroner

63300 GS-Fac Svcs 02 Building Maintenance 32200 (58,985) Do not includeSher-Custody

63300 GS-Fac Svcs 02 Building Maintenance 41100 (152,558) Do not includePHD

63300 GS-Fac Svcs 02 Building Maintenance 41212 (1,132) Do not includePHD-EMS

63300 GS-Fac Svcs 02 Building Maintenance 41500 (70,429) Do not includePHD-EHS

63300 GS-Fac Svcs 02 Building Maintenance 41540 (8,902) Do not includePHD-AS

63300 GS-Fac Svcs 02 Building Maintenance 43000 (11,865) Do not includeADMHS

63300 GS-Fac Svcs 02 Building Maintenance 43100 (4,796) Do not includeADMHS-MHSA

63300 GS-Fac Svcs 02 Building Maintenance 43200 (222) Do not includeADMHS-ADP

63300 GS-Fac Svcs 02 Building Maintenance 44000 (2,791) Do not includeSoc Svcs

63300 GS-Fac Svcs 02 Building Maintenance 51000 (2,752) Do not includeAg Comm

63300 GS-Fac Svcs 02 Building Maintenance 52100 (2,723) Do not includeLand Maint

63300 GS-Fac Svcs 02 Building Maintenance 53100 (4,096) Do not includeP&D

63300 GS-Fac Svcs 02 Building Maintenance 53460 (40) Do not includeRDA IV Succ

63300 GS-Fac Svcs 02 Building Maintenance 53500 (304) Do not includeP&D-Energy

63300 GS-Fac Svcs 02 Building Maintenance 53600 (1,871) Do not includeP&D-B&S

32





11/19/13

63300 GS-Fac Svcs 02 Building Maintenance 54100 (1,085) Do not includePW-Admin

63300 GS-Fac Svcs 02 Building Maintenance 54210 (10,303) Do not includePW-Roads

63300 GS-Fac Svcs 02 Building Maintenance 54300 (637) Do not includePW-Surveyor

63300 GS-Fac Svcs 02 Building Maintenance 54410 (3,359) Do not includePW-Flood

63300 GS-Fac Svcs 02 Building Maintenance 54471 (40) Do not includePW-Water

63300 GS-Fac Svcs 02 Building Maintenance 54500 (1,640) Do not includePW-SWM

63300 GS-Fac Svcs 02 Building Maintenance 54560 (346) Do not includePW-Lag San

63300 GS-Fac Svcs 02 Building Maintenance 55000 (459) Do not includeHCD

63300 GS-Fac Svcs 02 Building Maintenance 61000 (9,724) Do not includeAud-Cont

63300 GS-Fac Svcs 02 Building Maintenance 62000 (13,064) Do not includeClk-Rec-Assr

63300 GS-Fac Svcs 02 Building Maintenance 63100 (1,583) Do not includeGS-Admin

63300 GS-Fac Svcs 02 Building Maintenance 63200 (975) Do not includeGS-Purchasing

63300 GS-Fac Svcs 02 Building Maintenance 63420 (533) Do not includeCEO-Work Comp

63300 GS-Fac Svcs 02 Building Maintenance 63500 (1,403) Do not includeGS-Comm

63300 GS-Fac Svcs 02 Building Maintenance 63600 (2,742) Do not includeGS-Veh Ops

63300 GS-Fac Svcs 02 Building Maintenance 63700 (4,252) Do not includeGS-ITS

63300 GS-Fac Svcs 02 Building Maintenance 63800 (561) Do not includeGS-Utilities

63300 GS-Fac Svcs 02 Building Maintenance 64000 (3,668) Do not includeHuman Resources

63300 GS-Fac Svcs 02 Building Maintenance 65000 (3,409) Do not includeTreasurer

63300 GS-Fac Svcs 02 Building Maintenance 80100 (4,982) Do not includeLaw Library

63300 GS-Fac Svcs 02 Building Maintenance 81500 (51) Do not includeLAFCO

63300 GS-Fac Svcs 02 Building Maintenance 86100 (6) Do not includeSBCAG

63300 GS-Fac Svcs 02 Building Maintenance 87100 (14) Do not includeAPCD

63300 GS-Fac Svcs 02 Building Maintenance 99000 (78,207) Do not includeDept 990

63300 GS-Fac Svcs 02 Building Maintenance 99999 (46,675) Do not includeOther

(642,625)Total Adjustment 2

ADJUSTMENT 3

In fiscal year 2013-14, the Treasurer began to direct bill the remaining users of the central collection service instead of allocating costs through the cost plan. This adjustment reduces the rollforward for the remaining users to 0.

65000 Treasurer 03 Central Collections 41100 74,632 Do not includePHD

65000 Treasurer 03 Central Collections 44000 97,506 Do not includeSoc Svcs

172,138Total Adjustment 3

33





11/19/13

ADJUSTMENT 4

In the cost plan for use in fiscal year 2013-14, the Affordable Housing cost plan unit received a misallocation of costs from Human Resources that should have been allocated to the Housing and Community Development cost plan unit. This adjustment increases the Human Resources costs for Housing and Community Development and reduces the allocation for Affordable Housing by the amount of the misallocation.

64000 Human Resources 02 Direct Identify 55000 39,653 Do not includeHCD

64000 Human Resources 02 Direct Identify 55200 (39,653) Do not includeHCD-AH

Total Adjustment 4

ADJUSTMENT 5

In the cost plan for use in fiscal year 2012-13, Information Technology Services received an allocation of costs from the Treasurer for bank charges, when no allocation should have occurred. This adjustment removes the rollforward related to the allocation.

65000 Treasurer 05 Bank Charges 66000 254 Do not includeITD

254Total Adjustment 5

ADJUSTMENT 6

In the cost plan for use in fiscal year 2012-13, Reprographics was discontinued and had its costs and rollforward adjusted to $0. The rollforward was incorrectly adjusted as a fixed cost and therefore created a rollforward in the current year cost plan. This adjustment reduces the rollforward for Reprographics to $0.

00002 Str Use Allow 02 Structure Use Allowan 63921 (4,749) Do not includeGS-Repro

12000 Cnty Exec 04 Fiscal Mgmt Direct 63921 105 Do not includeGS-Repro

12000 Cnty Exec 05 Fiscal Mgmt CountyWi 63921 998 Do not includeGS-Repro

52100 Land Maint 02 Bldg Landscape 63921 438 Do not includeGS-Repro

61000 Aud-Cont 02 Direct Identify 63921 100 Do not includeGS-Repro

61000 Aud-Cont 03 Financial Reporting 63921 231 Do not includeGS-Repro

61000 Aud-Cont 05 Financial Accounting 63921 3,102 Do not includeGS-Repro

61000 Aud-Cont 06 Customer Support 63921 41 Do not includeGS-Repro

61000 Aud-Cont 07 Internal Audit-County 63921 29 Do not includeGS-Repro

61000 Aud-Cont 10 Payroll 63921 1,527 Do not includeGS-Repro

63200 GS-Purchasing 03 Mail Courier 63921 77 Do not includeGS-Repro

63200 GS-Purchasing 07 Procurement 63921 3,540 Do not includeGS-Repro

63300 GS-Fac Svcs 02 Building Maintenance 63921 (21,458) Do not includeGS-Repro

64000 Human Resources 02 Direct Identify 63921 5 Do not includeGS-Repro

64000 Human Resources 03 Human Resources-Cou 63921 5,180 Do not includeGS-Repro

64000 Human Resources 04 Health Ins (not SI) 63921 4 Do not includeGS-Repro

64000 Human Resources 05 Dental Ins (not SI) 63921 10 Do not includeGS-Repro

64000 Human Resources 10 Employee University 63921 1,703 Do not includeGS-Repro

65000 Treasurer 05 Bank Charges 63921 (259) Do not includeGS-Repro

34





11/19/13

65000 Treasurer 07 Deferred Compensatio 63921 106 Do not includeGS-Repro


ADJUSTMENT 7

Beginning in fiscal year 2013-14, the Hazmat program transferred to the Public Health department from the Fire department. These costs have been accounted for in a new cost plan unit beginning in the current plan. As the fixed costs from FY 12-13 are accounted for in the Fire department, which determines the current year rollforward, this adjustment will transfer the rollforward from the Public Health department to the Fire department.

12000 Cnty Exec 05 Fiscal Mgmt CountyWi 31100 3,165 Do not includeFire

12000 Cnty Exec 05 Fiscal Mgmt CountyWi 41600 (3,165) Do not includePHD-HM

61000 Aud-Cont 03 Financial Reporting 31100 2,520 Do not includeFire

61000 Aud-Cont 03 Financial Reporting 41600 (2,520) Do not includePHD-HM

61000 Aud-Cont 04 Fixed Asset Accountin 31100 17 Do not includeFire

61000 Aud-Cont 04 Fixed Asset Accountin 41600 (17) Do not includePHD-HM

61000 Aud-Cont 05 Financial Accounting 31100 6,554 Do not includeFire

61000 Aud-Cont 05 Financial Accounting 41600 (6,554) Do not includePHD-HM

61000 Aud-Cont 06 Customer Support 31100 158 Do not includeFire

61000 Aud-Cont 06 Customer Support 41600 (158) Do not includePHD-HM

61000 Aud-Cont 07 Internal Audit-County 31100 923 Do not includeFire

61000 Aud-Cont 07 Internal Audit-County 41600 (923) Do not includePHD-HM

61000 Aud-Cont 10 Payroll 31100 1,951 Do not includeFire

61000 Aud-Cont 10 Payroll 41600 (1,951) Do not includePHD-HM

63200 GS-Purchasing 02 Surplus Property 31100 41 Do not includeFire

63200 GS-Purchasing 02 Surplus Property 41600 (41) Do not includePHD-HM

63200 GS-Purchasing 07 Procurement 31100 261 Do not includeFire

63200 GS-Purchasing 07 Procurement 41600 (261) Do not includePHD-HM

64000 Human Resources 03 Human Resources-Cou 31100 5,334 Do not includeFire

64000 Human Resources 03 Human Resources-Cou 41600 (5,334) Do not includePHD-HM

65000 Treasurer 07 Deferred Compensatio 31100 148 Do not includeFire

65000 Treasurer 07 Deferred Compensatio 41600 (148) Do not includePHD-HM

Total Adjustment 7

ADJUSTMENT 8

Beginning in fiscal year 2012-13, the Public Works-Flood Control division paid for and moved into the Naomi Schwartz building that was previously occupied and paid for by the Clerk Recorder Assessor. Public Works-Flood Control received an allocation of structure use for the portion of the building that they paid for when they should not have in the cost plan for use in FY 13/14. This adjustment reduces the structure use allowance by the amount that was misallocated in the prior year.

00002 Str Use Allow 02 Structure Use Allowan 54410 (33,959) Do not includePW-Flood

35





11/19/13


(513,462)TOTAL ALL ADJUSTMENTS

36



EQUIPMENT USE

ALLOCATION DETAIL

37


Schedule 01.100

Equipment Use [Cost Plan Unit 00001]

Equipment The County depreciates computer equipment over 5 years using the straight-line method with no salvage value and uses an annual use allowance of 6.67% on acquisition costs of all other equipment. The Auditor-Controller's computerized "Capital Asset Management System”, which tracks equipment type, purchases, dispositions and transfers by fund and department, provides the equipment costs. The plan excludes the following from the cost base: donated equipment, equipment purchased with Federal or grant funds, and equipment purchased by non-general fund departments. Other adjustments to the cost base are as follows.

The Treasurer (CPU 65000) recovers fixed assets costs for programs 5100 and 5200 in their Treasurer fees, therefore the plan does not allocate any depreciation or use allowance for this equipment.

The County recovers P&D Energy (CPU 53500) equipment costs using a 5-year straight line depreciation charge incorporated into user fees; the plan allocates no depreciation or use allowance for this equipment

The plan allocates depreciation and equipment use allowance to departments based on the cost of equipment used by that department. This table shows the calculation of Depreciation and Use Allowance charges for fixed assets purchased with General Fund monies.

Function 02 – Equipment Use Allowance

Equipment Cost $ 27,257,661

Excluded Costs (13,586,991)

Adjusted Cost Base 13,670,670

Use Allowance $ 911,834

Function 04 – 5-Year Computer Equipment

Equipment Cost $ 612,296

Excluded Cost (146,552)

Adjusted Cost Base 465,744

Depreciation $ 93,149

38

Costs to be allocated for 00001 Equipment Use Allowance


County of Santa Barbara Schedule 01.200

First Allocation

Second Allocation

Total

11/19/13

Departmental Expenditures:

Equipment Use Allowance 911,834 911,834Depreciation - Computers, 5 yr 93,149 93,149

1,004,983 0 1,004,983Total Departmental Expenditures

1,004,983 0 1,004,983Total to be Allocated

39

Functional Costs for 00001 Equipment Use Allowance



Total Equipment Use Allowance

Depreciation - Computers, 5 yr

11/19/13


Equipment Use Allowance 911,834 911,834Depreciation - Computers, 5 yr 93,149 93,149

1,004,983 911,834 93,149Total Expenditures

40

00001 Equipment Use Allowance



Detail Allocation for 02 Equipment Use Allowance

Allocation Units (A)

Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

12000 Cnty Exec 213,725 14,255 14,2551.563% 14,25513000 Cnty Counsel 25,087 1,673 1,6730.184% 1,67352100 Land Maint 607,809 40,541 40,5414.446% 40,54161000 Aud-Cont 146,076 9,743 9,7431.069% 9,74363200 GS-Purchasing 45,055 3,005 3,0050.330% 3,00563300 GS-Fac Svcs 400,843 26,736 26,7362.932% 26,73664000 Human Resource 178,981 11,938 11,9381.309% 11,93865000 Treasurer 62,714 4,183 4,1830.459% 4,183

1,680,290 112,075 112,07512.291% 112,075Cost Center Subtotal

11000 BOS 13,658 911 9110.100% 91121100 DA 205,971 13,738 13,7381.507% 13,73822100 Prob Svcs 400,188 26,693 26,6932.927% 26,69322200 Prob Inst 115,162 7,681 7,6810.842% 7,68123000 Pub Defend 72,330 4,824 4,8240.529% 4,82431100 Fire 779,007 51,960 51,9605.698% 51,96032100 Sher-Coroner 3,681,405 245,550 245,55026.929% 245,55032200 Sher-Custody 3,162,507 210,939 210,93923.134% 210,93941540 PHD-AS 16,573 1,105 1,1050.121% 1,10551000 Ag Comm 819,681 54,673 54,6735.996% 54,67353100 P&D 52,774 3,520 3,5200.386% 3,52053600 P&D-B&S 80,228 5,351 5,3510.587% 5,35154100 PW-Admin 34,500 2,301 2,3010.252% 2,30154300 PW-Surveyor 293,707 19,590 19,5902.148% 19,59055000 HCD 15,258 1,018 1,0180.112% 1,01862000 Clk-Rec-Assr 1,887,489 125,895 125,89513.807% 125,89563100 GS-Admin 42,206 2,815 2,8150.309% 2,81599999 Other 317,738 21,193 21,1932.324% 21,193

13,670,670 911,834 911,834100.000% 911,834Subtotal

Direct Billed

13,670,670 911,834 911,834100.000% 911,834Total Allocated

) Allocation Basis: Source:

Value of Fixed Assets in system; 6.67%Capital Asset Mgmt System

41

00001 Equipment Use Allowance



Detail Allocation for 04 Depreciation - Computers, 5 yr


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

61000 Aud-Cont 21,471 4,294 4,2944.610% 4,29463300 GS-Fac Svcs 68,530 13,706 13,70614.714% 13,70665000 Treasurer 14,553 2,911 2,9113.125% 2,911

104,555 20,911 20,91122.449% 20,911Cost Center Subtotal

21100 DA 24,814 4,963 4,9635.328% 4,96322100 Prob Svcs 5,971 1,194 1,1941.282% 1,19422200 Prob Inst 9,050 1,810 1,8101.943% 1,81032100 Sher-Coroner 87,440 17,488 17,48818.774% 17,48853100 P&D 14,093 2,819 2,8193.026% 2,81954100 PW-Admin 59,954 11,991 11,99112.873% 11,99162000 Clk-Rec-Assr 152,616 30,523 30,52332.768% 30,52363100 GS-Admin 7,251 1,450 1,4501.557% 1,450

465,744 93,149 93,149100.000% 93,149Subtotal

Direct Billed

465,744 93,149 93,149100.000% 93,149Total Allocated


Value of Fixed Assets in system; 5 yr SLCapital Asset Mgmt System

42



Total Equipment Use Allowance

Depreciation - Computers, 5 yr

Allocation Summary for 00001 Equipment Use Allowance

11/19/13

911 91111000 BOS14,255 14,25512000 Cnty Exec

1,673 1,67313000 Cnty Counsel18,701 13,738 4,96321100 DA27,887 26,693 1,19422100 Prob Svcs

9,491 7,681 1,81022200 Prob Inst4,824 4,82423000 Pub Defend

51,960 51,96031100 Fire263,038 245,550 17,48832100 Sher-Coroner210,939 210,93932200 Sher-Custody

1,105 1,10541540 PHD-AS54,673 54,67351000 Ag Comm40,541 40,54152100 Land Maint

6,339 3,520 2,81953100 P&D5,351 5,35153600 P&D-B&S

14,292 2,301 11,99154100 PW-Admin19,590 19,59054300 PW-Surveyor

1,018 1,01855000 HCD14,038 9,743 4,29461000 Aud-Cont

156,419 125,895 30,52362000 Clk-Rec-Assr4,265 2,815 1,45063100 GS-Admin3,005 3,00563200 GS-Purchasing

40,442 26,736 13,70663300 GS-Fac Svcs11,938 11,93864000 Human Resources

7,094 4,183 2,91165000 Treasurer21,193 21,19399999 Other

1,004,983Total Allocated 911,834 93,149

43



STRUCTURE USE

ALLOCATION DETAIL

44


Schedule 02.100

Structure Use [Cost Plan Unit 00002]

Structures. The County uses an annual use allowance of 2% on structure costs and improvements in lieu of an established depreciation policy. The County records the original cost of structures and improvements in the Auditor-Controller’s computerized “Capital Asset Management System”. The Plan allocates building and grounds maintenance, utilities, janitorial, security, and other similar services by appropriate support center departments in forthcoming schedules. The Plan uses a State-reviewed rental rate to recover costs for the Casa Nueva Building (J02002). Prior to the Plan for use in FY 14/15, State approved rental rates were used to recover costs in addition to structure use for the Social Services Main Building (J02028) and Betteravia Building C (T02005). All of the structures’ costs, other than structure use, were recovered in full by FY 11/12. Beginning with the Plan for use in FY 14/15, these structures now have their structure use allocated in the same function as all other County structures instead of through separate rental rate functions. Although no costs will be accumulated in the renal rate functions, in order to calculate rollforward correctly, the functions will remain in the Plan until their rollforward is complete in FY 15/16. The Plan allocates structure use allowance costs on the basis of square footage occupied. Exhibits 4 and 5 in the Cost Plan Supplement summarize the allocations by building and department. Exhibits 6 and 8 in the supplement show details of County-owned structures and occupancy per C.P.I.R. No. 15 (revised). Exhibit 8 also notes Federal or grant funding, capital investments by other funds, leases, and other exclusions.

45

Costs to be allocated for 00002 Structure Use Allowance



First Allocation

Second Allocation

Total

11/19/13


Structure Use Allowance 3,573,352 3,573,352Casa Nueva Rental Rate 306,995 306,995


3,880,347 0 3,880,347Total to be Allocated

46

Functional Costs for 00002 Structure Use Allowance



Total Structure Use Allowance

Casa Nueva Rental Rate

11/19/13


Structure Use Allowance 3,573,352 3,573,352Casa Nueva Rental Rate 306,995 306,995

3,880,347 3,573,352 306,995Total Expenditures

47

00002 Structure Use Allowance



Detail Allocation for 02 Structure Use Allowance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

12000 Cnty Exec 155,852 157,347 157,3474.403% 157,34713000 Cnty Counsel 20,149 20,342 20,3420.569% 20,34252100 Land Maint 157,993 159,509 159,5094.464% 159,50961000 Aud-Cont 26,664 26,920 26,9200.753% 26,92063200 GS-Purchasing 5,142 5,191 5,1910.145% 5,19163300 GS-Fac Svcs 167,132 168,735 168,7354.722% 168,73564000 Human Resource 28,911 29,188 29,1880.817% 29,18865000 Treasurer 26,099 26,349 26,3490.737% 26,349


11000 BOS 36,992 37,347 37,3471.045% 37,34721100 DA 238,840 241,131 241,1316.748% 241,13122100 Prob Svcs 146,291 147,695 147,6954.133% 147,69522200 Prob Inst 202,776 204,722 204,7225.729% 204,72223000 Pub Defend 226,553 228,727 228,7276.401% 228,72725001 Grand Jury 10,335 10,434 10,4340.292% 10,43431100 Fire 32,063 32,370 32,3700.906% 32,37032100 Sher-Coroner 154,952 156,439 156,4394.378% 156,43932200 Sher-Custody 405,668 409,560 409,56011.462% 409,56041100 PHD 339,017 342,270 342,2709.578% 342,27041212 PHD-EMS 18,276 18,451 18,4510.516% 18,45141500 PHD-EHS 13,131 13,257 13,2570.371% 13,25741540 PHD-AS 28,244 28,515 28,5150.798% 28,51543000 ADMHS 73,257 73,960 73,9602.070% 73,96043100 ADMHS-MHSA 38,599 38,969 38,9691.091% 38,96943200 ADMHS-ADP 2,625 2,651 2,6510.074% 2,65144000 Soc Svcs 407,184 411,090 411,09011.504% 411,09051000 Ag Comm 11,644 11,756 11,7560.329% 11,75653100 P&D 10,680 10,783 10,7830.302% 10,78353500 P&D-Energy 974 983 9830.028% 98353600 P&D-B&S 5,964 6,021 6,0210.168% 6,02154100 PW-Admin 8,117 8,195 8,1950.229% 8,19554210 PW-Roads 34,823 35,157 35,1570.984% 35,15754300 PW-Surveyor 3,730 3,765 3,7650.105% 3,76554410 PW-Flood 6,377 6,438 6,4380.180% 6,43854471 PW-Water 1,292 1,304 1,3040.036% 1,30454500 PW-SWM 714 721 7210.020% 72154560 PW-Lag San 11,211 11,318 11,3180.317% 11,31855000 HCD 2,586 2,611 2,6110.073% 2,61157000 CSD 22,086 22,297 22,2970.624% 22,29762000 Clk-Rec-Assr 175,374 177,057 177,0574.955% 177,05763100 GS-Admin 10,374 10,473 10,4730.293% 10,47363420 CEO-Work Com 3,622 3,657 3,6570.102% 3,657

48




Detail Allocation for 02 Structure Use Allowance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

63500 GS-Comm 4,705 4,750 4,7500.133% 4,75063600 GS-Veh Ops 4,641 4,685 4,6850.131% 4,68563700 GS-ITS 35,834 36,178 36,1781.012% 36,17880100 Law Library 18,924 19,105 19,1050.535% 19,10581500 LAFCO 165 166 1660.005% 16699000 Dept 990 13,862 13,995 13,9950.392% 13,99599999 Other 188,953 190,766 190,7665.339% 190,766

3,539,393 3,573,352 3,573,352100.000% 3,573,352Subtotal

Direct Billed

3,539,393 3,573,352 3,573,352100.000% 3,573,352Total Allocated


Square feet occupied per bldg costsG/S Bldg Square Footage Database

49




Detail Allocation for 05 Casa Nueva Rental Rate


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

44000 Soc Svcs 8,150 88,510 88,51028.831% 88,51099999 Other 20,118 218,485 218,48571.169% 218,485

28,268 306,995 306,995100.000% 306,995Subtotal

Direct Billed

28,268 306,995 306,995100.000% 306,995Total Allocated


Square feet occupied per bldgG/S Bldg Square Footage Database

50





Allocation Summary for 00002 Structure Use Allowance

11/19/13

37,347 37,34711000 BOS157,347 157,34712000 Cnty Exec

20,342 20,34213000 Cnty Counsel241,131 241,13121100 DA147,695 147,69522100 Prob Svcs204,722 204,72222200 Prob Inst228,727 228,72723000 Pub Defend

10,434 10,43425001 Grand Jury32,370 32,37031100 Fire

156,439 156,43932100 Sher-Coroner409,560 409,56032200 Sher-Custody342,270 342,27041100 PHD

18,451 18,45141212 PHD-EMS13,257 13,25741500 PHD-EHS28,515 28,51541540 PHD-AS73,960 73,96043000 ADMHS38,969 38,96943100 ADMHS-MHSA

2,651 2,65143200 ADMHS-ADP499,601 411,090 88,51044000 Soc Svcs

11,756 11,75651000 Ag Comm159,509 159,50952100 Land Maint

10,783 10,78353100 P&D983 98353500 P&D-Energy

6,021 6,02153600 P&D-B&S8,195 8,19554100 PW-Admin

35,157 35,15754210 PW-Roads3,765 3,76554300 PW-Surveyor6,438 6,43854410 PW-Flood1,304 1,30454471 PW-Water

721 72154500 PW-SWM11,318 11,31854560 PW-Lag San

2,611 2,61155000 HCD22,297 22,29757000 CSD26,920 26,92061000 Aud-Cont

177,057 177,05762000 Clk-Rec-Assr10,473 10,47363100 GS-Admin

5,191 5,19163200 GS-Purchasing168,735 168,73563300 GS-Fac Svcs

3,657 3,65763420 CEO-Work Comp4,750 4,75063500 GS-Comm4,685 4,68563600 GS-Veh Ops

36,178 36,17863700 GS-ITS29,188 29,18864000 Human Resources

51





Allocation Summary for 00002 Structure Use Allowance

11/19/13

26,349 26,34965000 Treasurer19,105 19,10580100 Law Library

166 16681500 LAFCO13,995 13,99599000 Dept 990

409,251 190,766 218,48599999 Other

3,880,347Total Allocated 3,573,352 306,995

52



COUNTY EXECUTIVE OFFICE

ALLOCATION DETAIL

53


Schedule 03.100

County Executive Office [Cost Center 12000]

The County Executive Officer is responsible for proper and efficient administration and coordination of all operations of County government that may be legally placed in his/her charge or under his/her control. The department accumulates costs for both allowable and unallowable functions using the County’s Financial Information Network (FIN). The Plan treats costs related to areas of activity considered a general expense of County government, such as directing the enforcement and execution of legislation-related matters and assignments from the Board of Supervisors, as unallowable. Intrafund billings and revenues received for allowable functions offset grantee allocations. Revenues from refunds or reimbursements offset functional expenditures. The Plan allocates costs for these allowable County Executive Office functions:

Directly Identified Special Projects: The County Executive Office provides services for County departments such as developing or revising fee/fine schedules, general planning and budgeting, reorganizations, management reviews, and productivity enhancement projects. These costs are allocated based on the direct charges accumulated in FIN.

Fiscal Management and Budget Preparation: The County Executive Office prepares the annual proposed County budget and capital improvement plan, reviews departmental budget requests, presents recommendations to the Board of Supervisors, and performs periodic reviews of the budget with all departments. The plan allocates Countywide fiscal management costs based on cost plan unit salary and benefit expenditures; direct activity charges recorded in FIN provide the basis for allocating fiscal management costs associated with a particular cost plan unit.

54

Costs to be allocated for 12000 County Executive



First Allocation

Second Allocation

Total

11/19/13


Salaries and Benefits 3,735,774 3,735,774Services and Supplies 1,775,638 1,775,638Fixed Assets 668,708 668,708


Deductions:

N/A: Fixed Assets (668,708) (668,708)

(668,708) 0 (668,708)Total Deductions

Allocated Additions:

00001 Eq Use Allow 14,255 14,25500002 Str Use Allow 157,347 157,34713000 Cnty Counsel 67,380 67,38061000 Aud-Cont 37,677 37,67763200 GS-Purchasing 11,437 11,43763300 GS-Fac Svcs 64,966 64,96664000 Human Resources 26,317 26,31765000 Treasurer 446 446

171,603 208,222 379,825Total Allocated Additions

5,683,015 208,222 5,891,237Total to be Allocated

55

Functional Costs for 12000 County Executive



Total General & Admin

Fiscal Mgmt Direct

Fiscal Mgmt CountyWide

General Government

11/19/13


Salaries and Benefits 3,735,774 1,003,853 475,322 756,776 1,499,823Services and Supplies 1,775,638 420,167 1,980 69,634 1,283,857Fixed Assets 668,708 668,708

6,180,120 1,424,020 477,302 826,410 3,452,388Total Expenditures

Cost Adjustments:

Deductions (668,708) (668,708)

5,511,412 1,424,020 477,302 826,410 2,783,680Total Functional Costs

First Addition/Reallocation

First Addition-Others 171,603 171,603First Admin Reallocation (1,595,622) 277,619 442,007 875,996

5,683,015 754,922 1,268,417 3,659,676Total First Allocation

Second Addition/Reallocation

Second Addition-Cnty Counse 67,380 56,599 10,781Second Addition-Others 140,842 140,842Second Admin Reallocation (197,442) 34,352 54,694 108,395

5,891,237 789,274 1,323,111 3,778,852Total Allocated

56

12000 County Executive



Detail Allocation for 04 Fiscal Mgmt Direct


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

13000 Cnty Counsel 4,462 7,057 7,0570.935% 321 7,37852100 Land Maint 2,948 4,662 (6,000) (1,338)0.618% 212 (1,126)61000 Aud-Cont 6,770 10,708 10,7081.418% 487 11,19563200 GS-Purchasing 1,578 2,496 2,4960.331% 114 2,60963300 GS-Fac Svcs 9,327 14,751 14,7511.954% 671 15,42364000 Human Resource 1,610 2,546 2,5460.337% 116 2,66265000 Treasurer 5,133 8,118 8,1181.075% 369 8,487

31,826 50,338 (6,000) 44,3386.668% 2,291 46,629Cost Center Subtotal

11000 BOS 62,542 98,919 98,91913.103% 4,501 103,42021100 DA 2,651 4,193 4,1930.555% 191 4,38421300 Child Supt Srvc 3,553 5,620 5,6200.744% 256 5,87622100 Prob Svcs 6,279 9,931 9,9311.316% 452 10,38322200 Prob Inst 3,636 5,750 5,7500.762% 262 6,01223000 Pub Defend 4,277 6,765 6,7650.896% 308 7,07325002 Ct 0069 Svs 10,133 16,027 16,0272.123% 729 16,75631100 Fire 9,952 15,741 15,7412.085% 716 16,45732100 Sher-Coroner 5,305 8,391 8,3911.112% 382 8,77332200 Sher-Custody 3,067 4,852 4,8520.643% 221 5,07232230 Inmate Welfare 70 111 1110.015% 5 11641100 PHD 16,159 25,557 25,5573.385% 1,163 26,72041212 PHD-EMS 394 623 6230.082% 28 65141400 HCD-HS 46 73 730.010% 3 7741500 PHD-EHS 985 1,558 1,5580.206% 71 1,62941540 PHD-AS 955 1,511 1,5110.200% 69 1,58043000 ADMHS 33,884 53,592 53,5927.099% 2,439 56,03143100 ADMHS-MHSA 24,699 39,065 39,0655.175% 1,778 40,84343200 ADMHS-ADP 2,923 4,624 4,6240.612% 210 4,83444000 Soc Svcs 33,699 53,301 53,3017.060% 2,425 55,72644001 IHSS 405 640 6400.085% 29 67051000 Ag Comm 10,334 16,344 16,3442.165% 744 17,08853100 P&D 19,915 31,499 31,4994.172% 1,433 32,93253460 RDA IV Succ 186 295 2950.039% 13 30853500 P&D-Energy 1,822 2,882 2,8820.382% 131 3,01353600 P&D-B&S 10,385 16,425 16,4252.176% 747 17,17253641 P&D-Oil 937 1,482 1,4820.196% 67 1,54954100 PW-Admin 958 1,515 1,5150.201% 69 1,58454210 PW-Roads 6,687 10,576 10,5761.401% 481 11,05854300 PW-Surveyor 556 879 8790.116% 40 91954410 PW-Flood 2,141 3,386 3,3860.448% 154 3,54054471 PW-Water 320 505 5050.067% 23 52854478 PW-Proj Clnwtr 163 257 2570.034% 12 26954500 PW-SWM 4,674 7,392 (2,498) 4,8940.979% 336 5,231

57




Detail Allocation for 04 Fiscal Mgmt Direct


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

54560 PW-Lag San 901 1,424 1,4240.189% 65 1,48955000 HCD 2,118 3,349 3,3490.444% 152 3,50255600 HCD-CDBG 15,917 25,175 25,1753.335% 1,146 26,32155700 HCD-MEF 440 695 6950.092% 32 72757000 CSD 54,207 85,735 85,73511.357% 3,901 89,63762000 Clk-Rec-Assr 5,707 9,026 9,0261.196% 411 9,43663100 GS-Admin 3,107 4,915 4,9150.651% 224 5,13863420 CEO-Work Com 26,804 42,395 (51,004) (8,609)5.616% 1,929 (6,680)63430 CEO-Liability 6,436 10,179 (38,253) (28,074)1.348% 463 (27,611)63500 GS-Comm 2,592 4,099 4,0990.543% 187 4,28663600 GS-Veh Ops 4,254 6,729 6,7290.891% 306 7,03563700 GS-ITS 7,735 12,234 12,2341.621% 557 12,79063800 GS-Utilities 308 487 4870.064% 22 50981500 LAFCO 1,945 3,077 (3,774) (697)0.408% 140 (557)86100 SBCAG 2,547 4,028 (6,048) (2,020)0.534% 183 (1,836)87100 APCD 912 1,443 (1,512) (69)0.191% 66 (3)90901 990 Prop 10 17,210 27,219 (23,009) 4,2103.606% 1,239 5,44998000 No Co Jail 7,285 11,522 11,5221.526% 524 12,04799000 Dept 990 359 568 5680.075% 26 594

477,302 754,922 (132,098) 622,824100.000% 34,352 657,177Subtotal

Direct Billed 132,098 132,098 132,098

477,302 754,922 754,922100.000% 34,352 789,274Total Allocated

Allocation Basis: Source:

Direct charges assigned in FINFIN Expenditure Ledger

58




Detail Allocation for 05 Fiscal Mgmt CountyWide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

13000 Cnty Counsel 6,050,591 16,628 16,6281.311% 717 17,34552100 Land Maint 5,840,034 16,049 16,0491.265% 692 16,74161000 Aud-Cont 6,448,691 17,722 17,7221.397% 764 18,48663200 GS-Purchasing 689,374 1,895 1,8950.149% 82 1,97663300 GS-Fac Svcs 4,074,440 11,197 11,1970.883% 483 11,68064000 Human Resource 3,096,217 8,509 8,5090.671% 367 8,87665000 Treasurer 4,602,185 12,648 12,6480.997% 545 13,193

30,801,533 84,648 84,6486.673% 3,650 88,298Cost Center Subtotal

11000 BOS 2,385,640 6,556 6,5560.517% 283 6,83921100 DA 17,696,760 48,634 48,6343.834% 2,097 50,73121300 Child Supt Srvc 7,723,672 21,226 21,2261.673% 915 22,14122100 Prob Svcs 24,265,236 66,685 66,6855.257% 2,875 69,56022200 Prob Inst 14,049,506 38,610 38,6103.044% 1,665 40,27523000 Pub Defend 8,744,487 24,031 24,0311.895% 1,036 25,06831100 Fire 43,790,721 120,344 120,3449.488% 5,189 125,53332100 Sher-Coroner 60,211,753 165,472 165,47213.046% 7,135 172,60732200 Sher-Custody 34,813,614 95,674 95,6747.543% 4,125 99,79932230 Inmate Welfare 798,283 2,194 2,1940.173% 95 2,28841100 PHD 47,334,351 130,083 130,08310.256% 5,609 135,69241212 PHD-EMS 1,153,375 3,170 3,1700.250% 137 3,30641400 HCD-HS 40,829 112 1120.009% 5 11741500 PHD-EHS 2,886,345 7,932 7,9320.625% 342 8,27441540 PHD-AS 2,798,935 7,692 7,6920.606% 332 8,02441600 PHD-HM 1,104,403 3,035 3,0350.239% 131 3,16643000 ADMHS 18,759,735 51,555 51,5554.065% 2,223 53,77843100 ADMHS-MHSA 13,674,784 37,581 37,5812.963% 1,620 39,20143200 ADMHS-ADP 1,618,560 4,448 4,4480.351% 192 4,64044000 Soc Svcs 59,346,727 163,095 163,09512.858% 7,033 170,12744001 IHSS 713,058 1,960 1,9600.154% 84 2,04451000 Ag Comm 3,017,685 8,293 8,2930.654% 358 8,65152371 PLCFD 1,792 5 50.000% 553100 P&D 6,593,909 18,121 18,1211.429% 781 18,90353460 RDA IV Succ 61,690 170 1700.013% 7 17753500 P&D-Energy 603,371 1,658 1,6580.131% 71 1,73053600 P&D-B&S 3,438,396 9,449 9,4490.745% 407 9,85753641 P&D-Oil 310,237 853 8530.067% 37 88954100 PW-Admin 2,008,588 5,520 5,5200.435% 238 5,75854210 PW-Roads 12,467,165 34,262 34,2622.701% 1,477 35,73954300 PW-Surveyor 1,165,721 3,204 3,2040.253% 138 3,34254410 PW-Flood 4,103,091 11,276 11,2760.889% 486 11,76254471 PW-Water 670,143 1,842 1,8420.145% 79 1,92154478 PW-Proj Clnwtr 341,337 938 9380.074% 40 979

59




Detail Allocation for 05 Fiscal Mgmt CountyWide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

54500 PW-SWM 7,552,005 20,754 20,7541.636% 895 21,64954560 PW-Lag San 1,888,728 5,191 5,1910.409% 224 5,41455000 HCD 935,199 2,570 2,5700.203% 111 2,68155700 HCD-MEF 386,617 1,062 1,0620.084% 46 1,10857000 CSD 663,253 1,823 1,8230.144% 79 1,90162000 Clk-Rec-Assr 10,258,556 28,192 28,1922.223% 1,216 29,40863100 GS-Admin 1,357,485 3,731 3,7310.294% 161 3,89163420 CEO-Work Com 435,183 1,196 1,1960.094% 52 1,24863430 CEO-Liability 439,143 1,207 1,2070.095% 52 1,25963500 GS-Comm 1,132,250 3,112 3,1120.245% 134 3,24663600 GS-Veh Ops 1,858,630 5,108 5,1080.403% 220 5,32863700 GS-ITS 3,379,009 9,286 9,2860.732% 400 9,68663800 GS-Utilities 134,487 370 3700.029% 16 38690901 990 Prop 10 1,592,002 4,375 4,3750.345% 189 4,56499000 Dept 990 42,498 117 1170.009% 5 122

461,550,477 1,268,417 1,268,417100.000% 54,694 1,323,111Subtotal

Direct Billed

461,550,477 1,268,417 1,268,417100.000% 54,694 1,323,111Total Allocated

Allocation Basis: Source:

Cost Plan Unit Salaries & Benefits-County onlyFIN Expenditure Ledger

60



Total Fiscal Mgmt Direct


Allocation Summary for 12000 County Executive

11/19/13

110,259 103,420 6,83911000 BOS24,723 7,378 17,34513000 Cnty Counsel55,115 4,384 50,73121100 DA28,017 5,876 22,14121300 Child Supt Srvc79,943 10,383 69,56022100 Prob Svcs46,287 6,012 40,27522200 Prob Inst32,141 7,073 25,06823000 Pub Defend16,756 16,75625002 Ct 0069 Svs

141,990 16,457 125,53331100 Fire181,380 8,773 172,60732100 Sher-Coroner104,871 5,072 99,79932200 Sher-Custody

2,405 116 2,28832230 Inmate Welfare162,412 26,720 135,69241100 PHD

3,957 651 3,30641212 PHD-EMS194 77 11741400 HCD-HS

9,904 1,629 8,27441500 PHD-EHS9,604 1,580 8,02441540 PHD-AS3,166 3,16641600 PHD-HM

109,808 56,031 53,77843000 ADMHS80,044 40,843 39,20143100 ADMHS-MHSA

9,474 4,834 4,64043200 ADMHS-ADP225,853 55,726 170,12744000 Soc Svcs

2,714 670 2,04444001 IHSS25,738 17,088 8,65151000 Ag Comm15,616 (1,126) 16,74152100 Land Maint

5 552371 PLCFD51,834 32,932 18,90353100 P&D

485 308 17753460 RDA IV Succ4,743 3,013 1,73053500 P&D-Energy

27,029 17,172 9,85753600 P&D-B&S2,439 1,549 88953641 P&D-Oil7,342 1,584 5,75854100 PW-Admin

46,797 11,058 35,73954210 PW-Roads4,261 919 3,34254300 PW-Surveyor

15,302 3,540 11,76254410 PW-Flood2,449 528 1,92154471 PW-Water1,248 269 97954478 PW-Proj Clnwtr

26,880 5,231 21,64954500 PW-SWM6,903 1,489 5,41454560 PW-Lag San6,183 3,502 2,68155000 HCD

26,321 26,32155600 HCD-CDBG1,835 727 1,10855700 HCD-MEF

91,538 89,637 1,90157000 CSD

61



Total Fiscal Mgmt Direct


Allocation Summary for 12000 County Executive

11/19/13

29,681 11,195 18,48661000 Aud-Cont38,844 9,436 29,40862000 Clk-Rec-Assr

9,030 5,138 3,89163100 GS-Admin4,586 2,609 1,97663200 GS-Purchasing

27,103 15,423 11,68063300 GS-Fac Svcs(5,432) (6,680) 1,24863420 CEO-Work Comp

(26,352) (27,611) 1,25963430 CEO-Liability7,532 4,286 3,24663500 GS-Comm

12,363 7,035 5,32863600 GS-Veh Ops22,477 12,790 9,68663700 GS-ITS

895 509 38663800 GS-Utilities11,538 2,662 8,87664000 Human Resources21,680 8,487 13,19365000 Treasurer

(557) (557)81500 LAFCO(1,836) (1,836)86100 SBCAG

(3) (3)87100 APCD10,013 5,449 4,56490901 990 Prop 1012,047 12,04798000 No Co Jail

715 594 12299000 Dept 990132,098 132,098DirectBilled

2,112,385Total Allocated 789,274 1,323,111

62



COUNTY COUNSEL

ALLOCATION DETAIL

63


Schedule 04.100

County Counsel [Cost Center 13000]

County Counsel is legal advisor to the Board of Supervisors, County Executive, and all County offices and departments. The department accumulates costs for both allowable and unallowable functions using the County’s Financial Information Network (FIN). The Plan allocates one allowable function for County Counsel: Legal Services. The areas of activity considered to be a general expense of County government, such as the enforcement and execution of legislation-related matters, assignments from the Board of Supervisors, and legal services for lawsuits against the State or Federal governments where the County is a plaintiff, are not allocated. Intrafund billings and revenues received for allowable functions offset grantee allocations. Revenues from refunds or reimbursements offset functional expenditures.

64

Costs to be allocated for 13000 County Counsel



First Allocation

Second Allocation

Total

11/19/13


Salaries and Benefits 6,050,591 6,050,591Services and Supplies 493,899 493,899



00001 Eq Use Allow 1,673 1,67300002 Str Use Allow 20,342 20,34212000 Cnty Exec 23,685 1,038 24,72361000 Aud-Cont 33,510 33,51063200 GS-Purchasing 1,717 1,71763300 GS-Fac Svcs 52,460 52,46064000 Human Resources 35,241 35,24165000 Treasurer 767 767



65

Functional Costs for 13000 County Counsel




Legal Services General Government

11/19/13


Salaries and Benefits 6,050,591 1,170,091 4,518,819 361,681Services and Supplies 493,899 418,262 51,962 23,675

6,544,490 1,588,353 4,570,781 385,356Total Expenditures


First Addition-Others 45,700 45,700First Admin Reallocation (1,634,053) 1,512,958 121,095

6,590,190 6,083,740 506,451Total First Allocation


Second Addition-Others 124,733 124,733Second Admin Reallocation (124,733) 115,489 9,244

6,714,923 6,199,229 515,694Total Allocated

66

13000 County Counsel



Detail Allocation for 02 Legal Services


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

12000 Cnty Exec 50,623 67,380 67,3801.108% 67,38052100 Land Maint 141,565 188,424 188,4243.097% 3,617 192,04161000 Aud-Cont 28,189 37,520 (7,574) 29,9460.617% 720 30,66663200 GS-Purchasing 238 317 3170.005% 6 32363300 GS-Fac Svcs 84,138 111,989 111,9891.841% 2,150 114,13864000 Human Resource 31,981 42,567 42,5670.700% 817 43,38465000 Treasurer 124,374 165,542 (55,899) 109,6432.721% 3,178 112,821

461,109 613,739 (63,473) 550,26610.088% 10,488 560,753Cost Center Subtotal

11000 BOS 57,591 76,654 76,6541.260% 1,471 78,12521100 DA 19,112 25,438 25,4380.418% 488 25,92621300 Child Supt Srvc 11,322 15,070 15,0700.248% 289 15,35922100 Prob Svcs 51,552 68,616 68,6161.128% 1,317 69,93323000 Pub Defend 81 108 1080.002% 2 11025001 Grand Jury 6,963 9,268 9,2680.152% 178 9,44625002 Ct 0069 Svs 13,925 18,535 18,5350.305% 356 18,89031100 Fire 51,925 69,113 69,1131.136% 1,327 70,43932100 Sher-Coroner 158,799 211,362 211,3623.474% 4,057 215,41932200 Sher-Custody 16,598 22,092 22,0920.363% 424 22,51641100 PHD 31,340 41,713 41,7130.686% 801 42,51441212 PHD-EMS 2,508 3,339 3,3390.055% 64 3,40341400 HCD-HS 4,473 5,953 5,9530.098% 114 6,06841500 PHD-EHS 9,241 12,299 12,2990.202% 236 12,53541540 PHD-AS 1,989 2,648 2,6480.044% 51 2,69943000 ADMHS 98,043 130,495 (100,354) 30,1422.145% 2,505 32,64743200 ADMHS-ADP 2,434 3,239 3,2390.053% 62 3,30144000 Soc Svcs 535,036 712,136 (565,419) 146,71811.706% 13,670 160,38844001 IHSS 1,287 1,713 1,7130.028% 33 1,74651000 Ag Comm 5,931 7,895 7,8950.130% 152 8,04653100 P&D 832,171 1,107,625 (70,164) 1,037,46118.206% 21,262 1,058,72353460 RDA IV Succ 25,954 34,546 (26,389) 8,1570.568% 663 8,82053500 P&D-Energy 23,340 31,066 (14,818) 16,2490.511% 596 16,84553600 P&D-B&S 2,944 3,918 3,9180.064% 75 3,99453641 P&D-Oil 11,727 15,609 15,6090.257% 300 15,90954100 PW-Admin 7,597 10,111 (658) 9,4530.166% 194 9,64854210 PW-Roads 57,855 77,005 77,0051.266% 1,478 78,48354300 PW-Surveyor 16,149 21,494 21,4940.353% 413 21,90754410 PW-Flood 42,578 56,671 56,6710.932% 1,088 57,75954471 PW-Water 803 1,069 1,0690.018% 21 1,09054500 PW-SWM 52,664 70,096 (48,791) 21,3061.152% 1,346 22,65154560 PW-Lag San 8,656 11,521 11,5210.189% 221 11,74255000 HCD 55,703 74,142 (8,157) 65,9841.219% 1,423 67,40755300 HCD-Home Prog 30,640 40,782 40,7820.670% 783 41,564

67

13000 County Counsel



Detail Allocation for 02 Legal Services


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

55600 HCD-CDBG 42,997 57,230 57,2300.941% 1,099 58,32855700 HCD-MEF 11,572 15,403 15,4030.253% 296 15,69962000 Clk-Rec-Assr 38,860 51,723 51,7230.850% 993 52,71663100 GS-Admin 35,347 47,047 47,0470.773% 903 47,95063410 CEO-Med Mal 187,689 249,815 (176,590) 73,2254.106% 4,795 78,02063420 CEO-Work Com 388,722 517,392 (412,117) 105,2748.505% 9,932 115,20663430 CEO-Liability 920,459 1,225,137 (993,738) 231,40020.138% 23,518 254,91781000 SBC Retirement 16,708 22,238 (18,792) 3,4460.366% 427 3,87381500 LAFCO 37,180 49,487 (40,002) 9,4850.813% 950 10,43586100 SBCAG 49,089 65,337 (52,861) 12,4771.074% 1,254 13,73187100 APCD 95,828 127,548 (103,030) 24,5182.097% 2,448 26,96690901 990 Prop 10 16,285 21,676 (16,021) 5,6550.356% 416 6,07198000 No Co Jail 572 761 7610.013% 15 77699630 Capital Outlay 4,377 5,826 5,8260.096% 112 5,93899999 Other 15,056 20,039 (7,650) 12,3890.329% 385 12,774

4,570,781 6,083,740 (2,719,023) 3,364,716100.000% 115,489 3,480,205Subtotal

Direct Billed 2,719,023 2,719,023 2,719,023

4,570,781 6,083,740 6,083,740100.000% 115,489 6,199,229Total Allocated



68



Total Legal Services

Allocation Summary for 13000 County Counsel

11/19/13

78,125 78,12511000 BOS67,380 67,38012000 Cnty Exec25,926 25,92621100 DA15,359 15,35921300 Child Supt Srvc69,933 69,93322100 Prob Svcs

110 11023000 Pub Defend9,446 9,44625001 Grand Jury

18,890 18,89025002 Ct 0069 Svs70,439 70,43931100 Fire

215,419 215,41932100 Sher-Coroner22,516 22,51632200 Sher-Custody42,514 42,51441100 PHD

3,403 3,40341212 PHD-EMS6,068 6,06841400 HCD-HS

12,535 12,53541500 PHD-EHS2,699 2,69941540 PHD-AS

32,647 32,64743000 ADMHS3,301 3,30143200 ADMHS-ADP

160,388 160,38844000 Soc Svcs1,746 1,74644001 IHSS8,046 8,04651000 Ag Comm

192,041 192,04152100 Land Maint1,058,723 1,058,72353100 P&D

8,820 8,82053460 RDA IV Succ16,845 16,84553500 P&D-Energy

3,994 3,99453600 P&D-B&S15,909 15,90953641 P&D-Oil

9,648 9,64854100 PW-Admin78,483 78,48354210 PW-Roads21,907 21,90754300 PW-Surveyor57,759 57,75954410 PW-Flood

1,090 1,09054471 PW-Water22,651 22,65154500 PW-SWM11,742 11,74254560 PW-Lag San67,407 67,40755000 HCD41,564 41,56455300 HCD-Home Prog58,328 58,32855600 HCD-CDBG15,699 15,69955700 HCD-MEF30,666 30,66661000 Aud-Cont52,716 52,71662000 Clk-Rec-Assr47,950 47,95063100 GS-Admin

323 32363200 GS-Purchasing114,138 114,13863300 GS-Fac Svcs

69



Total Legal Services

Allocation Summary for 13000 County Counsel

11/19/13

78,020 78,02063410 CEO-Med Mal115,206 115,20663420 CEO-Work Comp254,917 254,91763430 CEO-Liability

43,384 43,38464000 Human Resources112,821 112,82165000 Treasurer

3,873 3,87381000 SBC Retirement10,435 10,43581500 LAFCO13,731 13,73186100 SBCAG26,966 26,96687100 APCD

6,071 6,07190901 990 Prop 10776 77698000 No Co Jail

5,938 5,93899630 Capital Outlay12,774 12,77499999 Other

2,719,023 2,719,023DirectBilled

6,199,229Total Allocated 6,199,229

70



PARKS

ALLOCATION DETAIL

71


Schedule 05.100

Parks Department [Cost Center 52100]

Beginning in the fiscal year 2014-15 Plan, the grounds and landscape maintenance for County-owned properties was transferred from the Parks Department to Facilities Management (63300). As a result of this transfer, the Plan will no longer allocate any of the costs of operations of the Parks department, as they are considered general government. The following functions no longer generate allowable costs but will remain in the plan until the rollforward associated with prior plans is complete:

Building Landscape: Building landscape is no longer included in the plan beginning in fiscal year 2014-15. The function will remain in the Plan through 2015-16, when the rollforward related to prior years will be complete. Building Direct Identify: Building Direct identify is no longer included in the plan beginning in fiscal year 2014-15. The function will remain in the Plan through 2015-16, when the rollforward related to prior years will be complete.

72

Costs to be allocated for 52100 Parks



First Allocation

Second Allocation

Total

11/19/13


Salaries and Benefits 5,840,034 5,840,034Services and Supplies 3,480,416 3,480,416Operating Transfers 98,000 98,000Fixed Assets 1,001,650 1,001,650Intrafund Trfs(+) 248,907 248,907


Deductions:

N/A: Operating Transfers (98,000) (98,000)N/A: Fixed Assets (1,001,650) (1,001,650)

(1,099,650) 0 (1,099,650)Total Deductions


00001 Eq Use Allow 40,541 40,54100002 Str Use Allow 159,509 159,50912000 Cnty Exec 14,712 904 15,61613000 Cnty Counsel 188,424 3,617 192,04161000 Aud-Cont 214,934 214,93463200 GS-Purchasing 57,151 57,15163300 GS-Fac Svcs 65,345 65,34564000 Human Resources 107,033 107,03365000 Treasurer 848 848



73

Functional Costs for 52100 Parks




General Government

11/19/13


Salaries and Benefits 5,840,034 5,840,034Services and Supplies 3,480,416 3,480,416Operating Transfers 98,000 98,000Fixed Assets 1,001,650 1,001,650Intrafund Trfs(+) 248,907 248,907

10,669,006 10,669,006Total Expenditures

Cost Adjustments:

Deductions (1,099,650) (1,099,650)

9,569,356 9,569,356Total Functional Costs


First Addition-Cnty Counsel L 188,424 188,424First Addition-Others 214,761 214,761First Admin Reallocation (214,761) 214,761

9,972,542 9,972,542Total First Allocation


Second Addition-GS-Fac Svcs 23,057 23,057Second Addition-GS-Fac Svcs 42,288 42,288Second Addition-Cnty Counse 3,617 3,617Second Addition-Others 380,870 380,870Second Admin Reallocation (380,870) 380,870

10,422,375 10,422,375Total Allocated

74



AUDITOR-CONTROLLER

ALLOCATION DETAIL

75


Schedule 06.100

Auditor-Controller [Cost Center 61000]

The Auditor-Controller’s Office provides a variety of financial services to both County departments and special districts. The department accumulates costs for both allowable and unallowable functions using the County’s Financial Information Network (FIN). This department’s expenditures also include bank activity charges; these charges no longer represent compensating balances, but are actual expenditures by the Treasurer’s Department (see Treasurer’s write-up for detail.) The Plan treats costs related to areas of activity considered a general expense of County government, such as property tax accounting, as unallowable. Intrafund billings and revenues received for allowable functions offset grantee allocations. Revenues from refunds or reimbursements offset functional expenditures. The Plan allocates costs for these allowable Auditor-Controller functions:

Directly Identified Special Projects: This function includes costs of grant auditing and accounting, fee and fine schedule preparation, cost analysis studies, indirect cost rate determination, welfare accounting, workers’ compensation accounting, and other projects. Direct charges accumulated in FIN provide the allocation basis for these costs.

Financial Reporting: The Auditor-Controller compiles the proposed budget for consideration by the Board of Supervisors and compiles the County’s Final Budget. This division of the office also prepares the Countywide Cost Allocation Plan, the County’s Annual Financial Report, and various other State and County reports. These costs are allocated based on cost plan unit salary and benefit expenditures.

Fixed Assets Inventory Control: The Auditor-Controller maintains a capital asset management system for all general fixed assets of the County. The plan allocates these costs based on the number of equipment items per cost plan unit.

Financial Accounting: This function includes disbursement of funds for claims against the County, maintenance of records of accountability, and bank activity charges, and processing of various financial documents. These costs are allocated based on the number of documents processed in FIN.

Customer Support: This function includes costs for the daily operation of the County’s Financial Information System and the Customer Support function. The plan allocates these costs based on cost plan unit salary and benefit expenditures.

Internal Audit: The Internal Audit division performs both compliance and financial audits for County departments, County special districts, and independent special districts. Internal Audit costs having countywide benefits are allocated based on cost plan unit salary and benefit expenditures; direct charges accumulated in FIN provide the basis for allocating the costs of specific audits. Direct billings by Internal Audit reduce grantee allocations.

Payroll Accounting: The Auditor-Controller department maintains and operates the County’s bi-weekly payroll system, verifies the accuracy of departmental payroll reporting, prepares payroll warrants, and maintains various employee information databases. These costs also include a portion of the bank activity charges. The plan allocates these costs based on the average number of employees during the fiscal year.

76

Costs to be allocated for 61000 Auditor-Controller



First Allocation

Second Allocation

Total

11/19/13


Salaries and Benefits 6,448,691 6,448,691Services and Supplies 752,317 752,317Intrafund Trfs(+) 108,537 108,537



00001 Eq Use Allow 14,038 14,03800002 Str Use Allow 26,920 26,92012000 Cnty Exec 28,430 1,251 29,68113000 Cnty Counsel 29,946 720 30,66663200 GS-Purchasing 7,943 7,94363300 GS-Fac Svcs 69,718 69,71864000 Human Resources 61,435 61,43565000 Treasurer 872 872


Cost Adjustments:

ADM Fee (5,800) (5,800)Apportionment Fee (6,254) (6,254)Cal-Card (12,291) (12,291)Subpeona Records (195) (195)Unclaimed EE Flex (59,893) (59,893)

(84,434) 0 (84,434)Total Cost Adjustments


77

Functional Costs for 61000 Auditor-Controller




Direct Identify Financial Reporting

Fixed Asset Accounting

Financial Accounting

11/19/13


Salaries and Benefits 6,448,691 583,622 315,438 842,456 27,652 1,670,368Services and Supplies 752,317 89,016 33,645 81,198 289,238Intrafund Trfs(+) 108,537

7,309,546 672,638 349,083 923,653 27,652 1,959,606Total Expenditures

Cost Adjustments:

Unclaimed EE Flex (59,893) (59,893)Subpeona Records (195)Cal-Card (12,291) (12,291)Apportionment Fee (6,254)ADM Fee (5,800)

7,225,112 612,745 349,083 923,653 27,652 1,947,314Total Functional Costs


First Addition-Others 99,332 99,332First Admin Reallocation (712,078) 38,297 102,282 3,357 202,799

7,324,445 387,381 1,025,936 31,009 2,150,114Total First Allocation


Second Addition-Others 141,939 141,939Second Admin Reallocation (141,939) 7,634 20,388 669 40,424

7,466,384 395,014 1,046,324 31,678 2,190,538Total Allocated

78

Functional Costs for 61000 Auditor-Controller



Customer Support

Internal Audit-Countywide

Internal Audit-Direct

Payroll General Government

11/19/13


Salaries and Benefits 69,004 278,466 370,971 692,133 1,598,582Services and Supplies 1,217 64,059 577 51,391 141,976Intrafund Trfs(+) 108,537

70,221 342,524 371,548 743,524 1,849,096Total Expenditures

Cost Adjustments:

Unclaimed EE FlexSubpeona Records (195)Cal-CardApportionment Fee (6,254)ADM Fee (5,800)

58,167 342,524 371,548 743,329 1,849,096Total Functional Costs


First Addition-OthersFirst Admin Reallocation 8,378 33,809 45,040 84,032 194,084

66,545 376,333 416,588 827,361 2,043,179Total First Allocation


Second Addition-OthersSecond Admin Reallocation 1,670 6,739 8,978 16,750 38,687

68,215 383,072 425,566 844,111 2,081,866Total Allocated

79

61000 Auditor-Controller



Detail Allocation for 02 Direct Identify


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

12000 Cnty Exec 3,464 4,183 4,1831.080% 4,18313000 Cnty Counsel 1,351 1,632 1,6320.421% 1,63252100 Land Maint 49,148 59,354 59,35415.322% 59,35463200 GS-Purchasing 567 685 6850.177% 16 70163300 GS-Fac Svcs 3,353 4,049 4,0491.045% 96 4,14564000 Human Resource 2,165 2,615 2,6150.675% 62 2,67765000 Treasurer 5,544 6,695 6,6951.728% 159 6,854

65,592 79,213 79,21320.448% 333 79,546Cost Center Subtotal

11000 BOS 3 4 40.001% 421100 DA 1,331 1,607 1,6070.415% 38 1,64521300 Child Supt Srvc 475 574 5740.148% 14 58822100 Prob Svcs 140 169 1690.044% 4 17322200 Prob Inst 61 74 740.019% 2 7523000 Pub Defend 308 371 3710.096% 9 38025002 Ct 0069 Svs 10,013 12,092 12,0923.122% 286 12,37931100 Fire 2,314 2,794 2,7940.721% 66 2,86032100 Sher-Coroner 7,803 9,424 9,4242.433% 223 9,64732200 Sher-Custody 2,944 3,555 3,5550.918% 84 3,63932230 Inmate Welfare 68 82 820.021% 2 8341100 PHD 3,390 4,094 4,0941.057% 97 4,19141212 PHD-EMS 65 79 790.020% 2 8141400 HCD-HS 120 145 1450.037% 3 14841500 PHD-EHS 163 197 1970.051% 5 20241540 PHD-AS 159 191 1910.049% 5 19643000 ADMHS 9,884 11,936 11,9363.081% 283 12,21943100 ADMHS-MHSA 7,205 8,701 8,7012.246% 206 8,90743200 ADMHS-ADP 853 1,030 1,0300.266% 24 1,05444000 Soc Svcs 1,666 2,012 2,0120.519% 48 2,06053100 P&D 838 1,012 1,0120.261% 24 1,03653460 RDA IV Succ 21,206 25,609 (19,489) 6,1206.611% 607 6,72753500 P&D-Energy 28 34 340.009% 1 3553600 P&D-B&S 162 196 1960.050% 5 20053641 P&D-Oil 15 18 180.005% 1854100 PW-Admin 66 80 800.021% 2 8254210 PW-Roads 411 497 4970.128% 12 50854300 PW-Surveyor 38 46 460.012% 1 4854410 PW-Flood 135 163 1630.042% 4 16754471 PW-Water 22 27 270.007% 1 2754478 PW-Proj Clnwtr 11 14 140.004% 1454500 PW-SWM 802 969 9690.250% 23 99254560 PW-Lag San 62 75 750.019% 2 7755000 HCD 5,968 7,207 7,2071.861% 171 7,378

80






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

55700 HCD-MEF 6,147 7,424 (2,294) 5,1301.916% 176 5,30657000 CSD (35) (43) (43)-0.011% (1) (44)62000 Clk-Rec-Assr 1,761 2,126 2,1260.549% 50 2,17763100 GS-Admin 1,117 1,349 1,3490.348% 32 1,38163420 CEO-Work Com 187 226 2260.058% 5 23163500 GS-Comm 932 1,125 1,1250.290% 27 1,15263600 GS-Veh Ops 1,991 2,404 2,4040.621% 57 2,46163700 GS-ITS 3,013 3,639 3,6390.939% 86 3,72563800 GS-Utilities 5,205 6,286 6,2861.623% 149 6,43581000 SBC Retirement 562 679 6790.175% 16 69581500 LAFCO 2,510 3,032 3,0320.783% 72 3,10483270 Goleta Cem Dist 955 1,153 1,1530.298% 27 1,18183280 Guadalupe Cem 1,201 1,451 1,4510.375% 34 1,48583290 Lompoc Cem Di 807 974 9740.251% 23 99783320 SM Cem Dist 938 1,133 1,1330.293% 27 1,16083630 CSFPD (29) (35) (35)-0.009% (1) (36)83650 MFPD 303 366 3660.095% 9 37584160 MVMD 141 170 1700.044% 4 17484400 CVRD 2,358 2,848 2,8480.735% 67 2,91684500 CRCD 1,234 1,490 1,4900.385% 35 1,52585700 SMVWCD 80 97 970.025% 2 9990901 990 Prop 10 8,460 10,217 10,2172.637% 242 10,45998000 No Co Jail 35,940 43,403 43,40311.204% 1,028 44,43299000 Dept 990 327 395 3950.102% 9 40499999 Other 100,343 121,181 121,18131.282% 2,871 124,052

320,770 387,381 (21,783) 365,597100.000% 7,634 373,231Subtotal

Direct Billed 21,783 21,783 21,783

320,770 387,381 387,381100.000% 7,634 395,014Total Allocated



81




Detail Allocation for 03 Financial Reporting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

12000 Cnty Exec 3,735,656 8,353 8,3530.814% 8,35313000 Cnty Counsel 6,050,591 13,529 13,5291.319% 13,52952100 Land Maint 5,840,034 13,058 13,0581.273% 13,05863200 GS-Purchasing 689,374 1,541 1,5410.150% 32 1,57363300 GS-Fac Svcs 4,074,440 9,110 9,1100.888% 187 9,29864000 Human Resource 3,096,217 6,923 6,9230.675% 142 7,06565000 Treasurer 4,602,185 10,290 10,2901.003% 212 10,502

28,088,497 62,804 62,8046.122% 573 63,378Cost Center Subtotal

11000 BOS 2,385,640 5,334 5,3340.520% 110 5,44421100 DA 17,696,760 39,569 39,5693.857% 814 40,38321300 Child Supt Srvc 7,723,672 17,270 17,2701.683% 355 17,62522100 Prob Svcs 24,265,236 54,256 54,2565.288% 1,116 55,37222200 Prob Inst 14,049,506 31,414 31,4143.062% 646 32,06023000 Pub Defend 8,744,487 19,552 19,5521.906% 402 19,95431100 Fire 43,790,721 97,914 97,9149.544% 2,014 99,92832100 Sher-Coroner 60,211,753 134,630 134,63013.123% 2,770 137,40032200 Sher-Custody 34,813,614 77,841 77,8417.587% 1,601 79,44332230 Inmate Welfare 798,283 1,785 1,7850.174% 37 1,82241100 PHD 47,334,351 105,837 105,83710.316% 2,177 108,01441212 PHD-EMS 1,153,375 2,579 2,5790.251% 53 2,63241400 HCD-HS 40,829 91 910.009% 2 9341500 PHD-EHS 2,886,345 6,454 6,4540.629% 133 6,58641540 PHD-AS 2,798,935 6,258 6,2580.610% 129 6,38741600 PHD-HM 1,104,403 2,469 2,4690.241% 51 2,52043000 ADMHS 18,759,735 41,946 41,9464.089% 863 42,80943100 ADMHS-MHSA 13,674,784 30,576 30,5762.980% 629 31,20543200 ADMHS-ADP 1,618,560 3,619 3,6190.353% 74 3,69344000 Soc Svcs 59,346,727 132,696 132,69612.934% 2,730 135,42644001 IHSS 713,058 1,594 1,5940.155% 33 1,62751000 Ag Comm 3,017,685 6,747 6,7470.658% 139 6,88652371 PLCFD 1,792 4 40.000% 453100 P&D 6,593,909 14,744 14,7441.437% 303 15,04753460 RDA IV Succ 61,690 138 1380.013% 3 14153500 P&D-Energy 603,371 1,349 1,3490.131% 28 1,37753600 P&D-B&S 3,438,396 7,688 7,6880.749% 158 7,84653641 P&D-Oil 310,237 694 6940.068% 14 70854100 PW-Admin 2,008,588 4,491 4,4910.438% 92 4,58354210 PW-Roads 12,467,165 27,876 27,8762.717% 573 28,44954300 PW-Surveyor 1,165,721 2,606 2,6060.254% 54 2,66054410 PW-Flood 4,103,091 9,174 9,1740.894% 189 9,36354471 PW-Water 670,143 1,498 1,4980.146% 31 1,52954478 PW-Proj Clnwtr 341,337 763 7630.074% 16 779

82




Detail Allocation for 03 Financial Reporting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

54500 PW-SWM 7,552,005 16,886 16,8861.646% 347 17,23354560 PW-Lag San 1,888,728 4,223 4,2230.412% 87 4,31055000 HCD 935,199 2,091 2,0910.204% 43 2,13455700 HCD-MEF 386,617 864 8640.084% 18 88257000 CSD 663,253 1,483 1,4830.145% 31 1,51462000 Clk-Rec-Assr 10,258,556 22,938 22,9382.236% 472 23,40963100 GS-Admin 1,357,485 3,035 3,0350.296% 62 3,09863420 CEO-Work Com 435,183 973 9730.095% 20 99363430 CEO-Liability 439,143 982 9820.096% 20 1,00263500 GS-Comm 1,132,250 2,532 2,5320.247% 52 2,58463600 GS-Veh Ops 1,858,630 4,156 4,1560.405% 85 4,24163700 GS-ITS 3,379,009 7,555 7,5550.736% 155 7,71163800 GS-Utilities 134,487 301 3010.029% 6 30790901 990 Prop 10 1,592,002 3,560 3,5600.347% 73 3,63399000 Dept 990 42,498 95 950.009% 2 97

458,837,441 1,025,936 1,025,936100.000% 20,388 1,046,324Subtotal

Direct Billed

458,837,441 1,025,936 1,025,936100.000% 20,388 1,046,324Total Allocated



83




Detail Allocation for 04 Fixed Asset Accounting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

12000 Cnty Exec 60 977 9773.150% 97713000 Cnty Counsel 2 33 330.105% 3352100 Land Maint 85 1,384 1,3844.462% 1,38463200 GS-Purchasing 7 114 1140.367% 3 11763300 GS-Fac Svcs 7 114 1140.367% 3 11764000 Human Resource 14 228 2280.735% 5 23365000 Treasurer 21 342 3421.102% 8 350

196 3,190 3,19010.289% 19 3,209Cost Center Subtotal

11000 BOS 2 33 330.105% 1 3321100 DA 31 505 5051.627% 12 51621300 Child Supt Srvc 23 374 3741.207% 9 38322100 Prob Svcs 21 342 3421.102% 8 35022200 Prob Inst 7 114 1140.367% 3 11723000 Pub Defend 9 146 1460.472% 3 15025002 Ct 0069 Svs 10 163 1630.525% 4 16731100 Fire 46 749 7492.415% 18 76632100 Sher-Coroner 274 4,460 4,46014.383% 104 4,56432200 Sher-Custody 67 1,091 1,0913.517% 26 1,11632230 Inmate Welfare 13 212 2120.682% 5 21741100 PHD 101 1,644 1,6445.302% 38 1,68241212 PHD-EMS 14 228 2280.735% 5 23341500 PHD-EHS 7 114 1140.367% 3 11741540 PHD-AS 16 260 2600.840% 6 26741600 PHD-HM 1 16 160.052% 1743000 ADMHS 29 472 4721.522% 11 48343100 ADMHS-MHSA 10 163 1630.525% 4 16743200 ADMHS-ADP 1 16 160.052% 1744000 Soc Svcs 55 895 8952.887% 21 91651000 Ag Comm 23 374 3741.207% 9 38353100 P&D 9 146 1460.472% 3 15053500 P&D-Energy 1 16 160.052% 1753600 P&D-B&S 8 130 1300.420% 3 13354100 PW-Admin 12 195 1950.630% 5 20054210 PW-Roads 261 4,248 4,24813.701% 99 4,34854221 GS-Airports 1 16 160.052% 1754300 PW-Surveyor 12 195 1950.630% 5 20054410 PW-Flood 77 1,253 1,2534.042% 29 1,28354478 PW-Proj Clnwtr 1 16 160.052% 1754500 PW-SWM 189 3,076 3,0769.921% 72 3,14854560 PW-Lag San 59 960 9603.097% 22 98355000 HCD 2 33 330.105% 1 3362000 Clk-Rec-Assr 69 1,123 1,1233.622% 26 1,149

84




Detail Allocation for 04 Fixed Asset Accounting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

63100 GS-Admin 20 326 3261.050% 8 33390901 990 Prop 10 4 65 650.210% 2 6799630 Capital Outlay 12 195 1950.630% 5 20099999 Other 212 3,451 3,45111.129% 81 3,532

1,905 31,009 31,009100.000% 669 31,678Subtotal

Direct Billed

1,905 31,009 31,009100.000% 669 31,678Total Allocated


Number of Fixed AssetsCapital Asset Inventory System

85




Detail Allocation for 05 Financial Accounting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

12000 Cnty Exec 3,470 15,415 15,4150.717% 15,41513000 Cnty Counsel 1,187 5,273 5,2730.245% 5,27352100 Land Maint 23,400 103,954 103,9544.835% 103,95463200 GS-Purchasing 275 1,222 1,2220.057% 24 1,24663300 GS-Fac Svcs 9,728 43,216 43,2162.010% 863 44,07964000 Human Resource 1,160 5,153 5,1530.240% 103 5,25665000 Treasurer 3,505 15,571 15,5710.724% 311 15,882

42,725 189,805 189,8058.828% 1,301 191,106Cost Center Subtotal

11000 BOS 1,797 7,983 7,9830.371% 159 8,14221100 DA 3,743 16,628 16,6280.773% 332 16,96021300 Child Supt Srvc 2,010 8,929 8,9290.415% 178 9,10822100 Prob Svcs 6,848 30,422 30,4221.415% 607 31,02922200 Prob Inst 6,200 27,543 27,5431.281% 550 28,09323000 Pub Defend 1,715 7,619 7,6190.354% 152 7,77125001 Grand Jury 935 4,154 4,1540.193% 83 4,23725002 Ct 0069 Svs 2,460 10,929 10,9290.508% 218 11,14725003 Ct 5901 Svs 200 888 8880.041% 18 90631100 Fire 9,754 43,332 43,3322.015% 865 44,19732100 Sher-Coroner 27,523 122,271 122,2715.687% 2,440 124,71132200 Sher-Custody 13,217 58,716 58,7162.731% 1,172 59,88832230 Inmate Welfare 676 3,003 3,0030.140% 60 3,06341100 PHD 38,523 171,138 171,1387.959% 3,416 174,55341212 PHD-EMS 1,539 6,837 6,8370.318% 136 6,97341400 HCD-HS 1,467 6,517 6,5170.303% 130 6,64741500 PHD-EHS 2,326 10,333 10,3330.481% 206 10,53941540 PHD-AS 12,253 54,434 54,4342.532% 1,086 55,52041600 PHD-HM 1,483 6,588 6,5880.306% 131 6,72041814 PHD-TSAC 337 1,497 1,4970.070% 30 1,52743000 ADMHS 14,273 63,408 63,4082.949% 1,265 64,67343100 ADMHS-MHSA 14,673 65,185 65,1853.032% 1,301 66,48643200 ADMHS-ADP 5,430 24,123 24,1231.122% 481 24,60444000 Soc Svcs 30,298 134,598 134,5986.260% 2,686 137,28544001 IHSS 981 4,358 4,3580.203% 87 4,44551000 Ag Comm 1,599 7,104 7,1040.330% 142 7,24552371 PLCFD 43 191 1910.009% 4 19553100 P&D 11,247 49,965 49,9652.324% 997 50,96253460 RDA IV Succ 1,143 5,078 5,0780.236% 101 5,17953500 P&D-Energy 909 4,038 4,0380.188% 81 4,11953600 P&D-B&S 3,959 17,588 17,5880.818% 351 17,93953641 P&D-Oil 510 2,266 2,2660.105% 45 2,31154100 PW-Admin 2,270 10,084 10,0840.469% 201 10,28654210 PW-Roads 44,501 197,695 197,6959.195% 3,946 201,641

86






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

54221 GS-Airports 89 395 3950.018% 8 40354300 PW-Surveyor 1,970 8,752 8,7520.407% 175 8,92654410 PW-Flood 15,596 69,285 69,2853.222% 1,383 70,66854471 PW-Water 1,101 4,891 4,8910.227% 98 4,98954478 PW-Proj Clnwtr 536 2,381 2,3810.111% 48 2,42954500 PW-SWM 8,820 39,183 39,1831.822% 782 39,96554560 PW-Lag San 3,011 13,376 13,3760.622% 267 13,64355000 HCD 1,504 6,681 6,6810.311% 133 6,81555200 HCD-AH 347 1,542 1,5420.072% 31 1,57255300 HCD-Home Prog 191 849 8490.039% 17 86555400 HCD-OCFD 72 320 3200.015% 6 32655460 Housing Agency 116 515 5150.024% 10 52655600 HCD-CDBG 464 2,061 2,0610.096% 41 2,10255700 HCD-MEF 800 3,554 3,5540.165% 71 3,62557000 CSD 111 493 4930.023% 10 50362000 Clk-Rec-Assr 6,852 30,440 30,4401.416% 608 31,04763100 GS-Admin 500 2,221 2,2210.103% 44 2,26663410 CEO-Med Mal 35 155 1550.007% 3 15963420 CEO-Work Com 1,956 8,690 8,6900.404% 173 8,86363430 CEO-Liability 687 3,052 3,0520.142% 61 3,11363500 GS-Comm 2,162 9,605 9,6050.447% 192 9,79663600 GS-Veh Ops 3,150 13,994 13,9940.651% 279 14,27363700 GS-ITS 1,453 6,455 6,4550.300% 129 6,58463800 GS-Utilities 1,071 4,758 4,7580.221% 95 4,85364332 HR-Unemp SI 20 89 890.004% 2 9164333 HR-Dent SI 179 795 7950.037% 16 81180100 Law Library 1,177 5,229 5,2290.243% 104 5,33381000 SBC Retirement 4,063 18,050 18,0500.839% 360 18,41081100 SBC OPEB 1,154 5,127 5,1270.238% 102 5,22981500 LAFCO 324 1,439 1,4390.067% 29 1,46883270 Goleta Cem Dist 1,473 6,544 (10,000) (3,456)0.304% 131 (3,326)83630 CSFPD 3,891 17,286 (20,000) (2,714)0.804% 345 (2,369)84160 MVMD 1,222 5,429 (5,000) 4290.252% 108 53784400 CVRD 758 3,367 (5,000) (1,633)0.157% 67 (1,565)85100 IVRPD 3,547 15,757 15,7570.733% 314 16,07286100 SBCAG 3,995 17,748 17,7480.825% 354 18,10287100 APCD 3,867 17,179 17,1790.799% 343 17,52290901 990 Prop 10 2,012 8,938 8,9380.416% 178 9,11798000 No Co Jail 84 373 3730.017% 7 38199000 Dept 990 290 1,288 1,2880.060% 26 1,31499200 Debt Service 133 591 5910.027% 12 60399520 Parks Capital 330 1,466 1,4660.068% 29 1,49599630 Capital Outlay 2,014 8,947 8,9470.416% 179 9,126

87






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

99631 COP Capital 163 724 7240.034% 14 73999999 Other 91,132 404,853 404,85318.829% 8,080 412,933

483,989 2,150,114 (40,000) 2,110,114100.000% 40,424 2,150,538Subtotal

Direct Billed 40,000 40,000 40,000

483,989 2,150,114 2,150,114100.000% 40,424 2,190,538Total Allocated


Number of Transaction Lines ProcessedFIN General Ledger Transactions

88




Detail Allocation for 06 Customer Support


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

12000 Cnty Exec 3,735,656 507 5070.761% 50713000 Cnty Counsel 6,050,591 820 8201.233% 82052100 Land Maint 5,840,034 792 7921.190% 79263200 GS-Purchasing 689,374 93 930.140% 2 9663300 GS-Fac Svcs 4,074,440 552 5520.830% 14 56764000 Human Resource 3,096,217 420 4200.631% 11 43165000 Treasurer 4,602,185 624 6240.938% 16 640


11000 BOS 2,385,640 323 3230.486% 8 33221100 DA 17,696,760 2,400 2,4003.606% 62 2,46221300 Child Supt Srvc 7,723,672 1,047 1,0471.574% 27 1,07422100 Prob Svcs 24,265,236 3,290 3,2904.944% 85 3,37622200 Prob Inst 14,049,506 1,905 1,9052.863% 49 1,95423000 Pub Defend 8,744,487 1,186 1,1861.782% 31 1,21631100 Fire 43,790,721 5,938 5,9388.923% 154 6,09232100 Sher-Coroner 60,211,753 8,164 8,16412.269% 212 8,37632200 Sher-Custody 34,813,614 4,721 4,7217.094% 122 4,84332230 Inmate Welfare 798,283 108 1080.163% 3 11141100 PHD 47,334,351 6,418 6,4189.645% 166 6,58541212 PHD-EMS 1,153,375 156 1560.235% 4 16041400 HCD-HS 40,829 6 60.008% 641500 PHD-EHS 2,886,345 391 3910.588% 10 40241540 PHD-AS 2,798,935 380 3800.570% 10 38941600 PHD-HM 1,104,403 150 1500.225% 4 15443000 ADMHS 18,759,735 2,544 2,5443.823% 66 2,61043100 ADMHS-MHSA 13,674,784 1,854 1,8542.786% 48 1,90243200 ADMHS-ADP 1,618,560 219 2190.330% 6 22544000 Soc Svcs 59,346,727 8,047 8,04712.093% 209 8,25644001 IHSS 713,058 97 970.145% 3 9951000 Ag Comm 3,017,685 409 4090.615% 11 42052371 PLCFD 1,792 0.000%53100 P&D 6,593,909 894 8941.344% 23 91753460 RDA IV Succ 61,690 8 80.013% 953500 P&D-Energy 603,371 82 820.123% 2 8453600 P&D-B&S 3,438,396 466 4660.701% 12 47853641 P&D-Oil 310,237 42 420.063% 1 4354100 PW-Admin 2,008,588 272 2720.409% 7 27954210 PW-Roads 12,467,165 1,690 1,6902.540% 44 1,73454300 PW-Surveyor 1,165,721 158 1580.238% 4 16254410 PW-Flood 4,103,091 556 5560.836% 14 57154471 PW-Water 670,143 91 910.137% 2 9354478 PW-Proj Clnwtr 341,337 46 460.070% 1 47

89




Detail Allocation for 06 Customer Support


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

54500 PW-SWM 7,552,005 1,024 1,0241.539% 27 1,05154560 PW-Lag San 1,888,728 256 2560.385% 7 26355000 HCD 935,199 127 1270.191% 3 13055700 HCD-MEF 386,617 52 520.079% 1 5457000 CSD 663,253 90 900.135% 2 9262000 Clk-Rec-Assr 10,258,556 1,391 1,3912.090% 36 1,42763100 GS-Admin 1,357,485 184 1840.277% 5 18963420 CEO-Work Com 435,183 59 590.089% 2 6163430 CEO-Liability 439,143 60 600.089% 2 6163500 GS-Comm 1,132,250 154 1540.231% 4 15863600 GS-Veh Ops 1,858,630 252 2520.379% 7 25963700 GS-ITS 3,379,009 458 4580.689% 12 47063800 GS-Utilities 134,487 18 180.027% 1980100 Law Library 243,620 33 330.050% 1 3481000 SBC Retirement 2,460,626 334 3340.501% 9 34281500 LAFCO 17,162 2 20.003% 283260 Carp Cem Dist 228,715 31 310.047% 1 3283270 Goleta Cem Dist 417,182 57 570.085% 1 5883280 Guadalupe Cem 44,357 6 60.009% 683320 SM Cem Dist 790,410 107 1070.161% 3 11083630 CSFPD 6,240,080 846 8461.272% 22 86883650 MFPD 10,797,816 1,464 1,4642.200% 38 1,50284160 MVMD 616,244 84 840.126% 2 8684400 CVRD 47,365 6 60.010% 784500 CRCD 433,753 59 590.088% 2 6085100 IVRPD 973,618 132 1320.198% 3 13585215 Summ San Dist 589,845 80 800.120% 2 8285700 SMVWCD 25,863 4 40.005% 486100 SBCAG 2,687,537 364 3640.548% 9 37487100 APCD 5,310,383 720 7201.082% 19 73990901 990 Prop 10 1,592,002 216 2160.324% 6 22199000 Dept 990 42,498 6 60.009% 6

490,762,015 66,545 66,545100.000% 1,670 68,215Subtotal

Direct Billed

490,762,015 66,545 66,545100.000% 1,670 68,215Total Allocated


Cost Plan Unit Salaries & Benefits-All UsersFIN Expenditure Ledger

90




Detail Allocation for 07 Internal Audit-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

12000 Cnty Exec 3,735,656 3,064 3,0640.814% 3,06413000 Cnty Counsel 6,050,591 4,963 4,9631.319% 4,96352100 Land Maint 5,840,034 4,790 4,7901.273% 4,79063200 GS-Purchasing 689,374 565 5650.150% 10 57663300 GS-Fac Svcs 4,074,440 3,342 3,3420.888% 62 3,40464000 Human Resource 3,096,217 2,539 2,5390.675% 47 2,58765000 Treasurer 4,602,185 3,775 3,7751.003% 70 3,845


11000 BOS 2,385,640 1,957 1,9570.520% 36 1,99321100 DA 17,696,760 14,515 (1,740) 12,7753.857% 269 13,04421300 Child Supt Srvc 7,723,672 6,335 6,3351.683% 117 6,45222100 Prob Svcs 24,265,236 19,902 19,9025.288% 369 20,27122200 Prob Inst 14,049,506 11,523 11,5233.062% 214 11,73723000 Pub Defend 8,744,487 7,172 7,1721.906% 133 7,30531100 Fire 43,790,721 35,917 35,9179.544% 666 36,58232100 Sher-Coroner 60,211,753 49,385 49,38513.123% 916 50,30032200 Sher-Custody 34,813,614 28,554 28,5547.587% 529 29,08332230 Inmate Welfare 798,283 655 6550.174% 12 66741100 PHD 47,334,351 38,823 38,82310.316% 720 39,54341212 PHD-EMS 1,153,375 946 9460.251% 18 96441400 HCD-HS 40,829 33 330.009% 1 3441500 PHD-EHS 2,886,345 2,367 2,3670.629% 44 2,41141540 PHD-AS 2,798,935 2,296 2,2960.610% 43 2,33841600 PHD-HM 1,104,403 906 9060.241% 17 92343000 ADMHS 18,759,735 15,387 15,3874.089% 285 15,67243100 ADMHS-MHSA 13,674,784 11,216 11,2162.980% 208 11,42443200 ADMHS-ADP 1,618,560 1,328 1,3280.353% 25 1,35244000 Soc Svcs 59,346,727 48,675 48,67512.934% 902 49,57844001 IHSS 713,058 585 5850.155% 11 59651000 Ag Comm 3,017,685 2,475 2,4750.658% 46 2,52152371 PLCFD 1,792 1 10.000% 153100 P&D 6,593,909 5,408 5,4081.437% 100 5,50953460 RDA IV Succ 61,690 51 510.013% 1 5253500 P&D-Energy 603,371 495 4950.131% 9 50453600 P&D-B&S 3,438,396 2,820 2,8200.749% 52 2,87253641 P&D-Oil 310,237 254 2540.068% 5 25954100 PW-Admin 2,008,588 1,647 1,6470.438% 31 1,67854210 PW-Roads 12,467,165 10,225 10,2252.717% 190 10,41554300 PW-Surveyor 1,165,721 956 9560.254% 18 97454410 PW-Flood 4,103,091 3,365 3,3650.894% 62 3,42854471 PW-Water 670,143 550 5500.146% 10 56054478 PW-Proj Clnwtr 341,337 280 2800.074% 5 285

91




Detail Allocation for 07 Internal Audit-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

54500 PW-SWM 7,552,005 6,194 6,1941.646% 115 6,30954560 PW-Lag San 1,888,728 1,549 1,5490.412% 29 1,57855000 HCD 935,199 767 7670.204% 14 78155700 HCD-MEF 386,617 317 3170.084% 6 32357000 CSD 663,253 544 5440.145% 10 55462000 Clk-Rec-Assr 10,258,556 8,414 8,4142.236% 156 8,57063100 GS-Admin 1,357,485 1,113 1,1130.296% 21 1,13463420 CEO-Work Com 435,183 357 3570.095% 7 36463430 CEO-Liability 439,143 360 3600.096% 7 36763500 GS-Comm 1,132,250 929 9290.247% 17 94663600 GS-Veh Ops 1,858,630 1,524 1,5240.405% 28 1,55363700 GS-ITS 3,379,009 2,771 2,7710.736% 51 2,82363800 GS-Utilities 134,487 110 1100.029% 2 11290901 990 Prop 10 1,592,002 1,306 1,3060.347% 24 1,33099000 Dept 990 42,498 35 350.009% 1 36

458,837,441 376,333 (1,740) 374,593100.000% 6,739 381,332Subtotal

Direct Billed 1,740 1,740 1,740

458,837,441 376,333 376,333100.000% 6,739 383,072Total Allocated



92




Detail Allocation for 08 Internal Audit-Direct


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

52100 Land Maint 7,060 7,915 7,9151.900% 7,91565000 Treasurer 5,709 6,402 6,4021.537% 141 6,542


21100 DA 142 159 1590.038% 3 16221300 Child Supt Srvc 4,046 4,536 4,5361.089% 100 4,63641100 PHD 3,913 4,388 4,3881.053% 96 4,48441212 PHD-EMS 94 106 1060.025% 2 10841500 PHD-EHS 236 265 2650.064% 6 27041540 PHD-AS 2,427 2,721 2,7210.653% 60 2,78043100 ADMHS-MHSA 34,317 38,477 38,4779.236% 845 39,32243200 ADMHS-ADP 813 912 9120.219% 20 93244000 Soc Svcs 330 370 3700.089% 8 37854100 PW-Admin 364 408 4080.098% 9 41754210 PW-Roads 2,258 2,531 2,5310.608% 56 2,58754300 PW-Surveyor 211 237 2370.057% 5 24254410 PW-Flood 743 833 8330.200% 18 85154471 PW-Water 121 136 1360.033% 3 13954478 PW-Proj Clnwtr 62 69 690.017% 2 7154500 PW-SWM 1,368 1,533 1,5330.368% 34 1,56754560 PW-Lag San 342 383 3830.092% 8 39255000 HCD 211 236 2360.057% 5 24162000 Clk-Rec-Assr 13,990 15,686 15,6863.765% 345 16,03183260 Carp Cem Dist 13,820 15,495 (3,500) 11,9953.720% 340 12,33583280 Guadalupe Cem 11,773 13,200 (2,500) 10,7003.169% 290 10,99083300 LA Cem Dist 42 47 470.011% 1 4883465 Casmalia CSD 13,548 15,190 15,1903.646% 334 15,52483630 CSFPD 80 90 900.021% 2 9283650 MFPD 44,566 49,968 (8,500) 41,46811.995% 1,098 42,56684160 MVMD 137 154 1540.037% 3 15784400 CVRD 19,151 21,473 (2,500) 18,9735.154% 472 19,44485506 Goleta Wtr Dist 23,470 26,315 26,3156.317% 578 26,89399000 Dept 990 16,722 18,749 18,7494.501% 412 19,16199999 Other 149,484 167,605 167,60540.233% 3,682 171,287

371,548 416,588 (17,000) 399,588100.000% 8,978 408,566Subtotal

Direct Billed 17,000 17,000 17,000

371,548 416,588 416,588100.000% 8,978 425,566Total Allocated



93




Detail Allocation for 10 Payroll


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

12000 Cnty Exec 27 5,179 5,1790.626% 5,17913000 Cnty Counsel 38 7,260 7,2600.878% 7,26052100 Land Maint 124 23,687 23,6872.863% 23,68763200 GS-Purchasing 8 1,553 1,5530.188% 33 1,58663300 GS-Fac Svcs 44 8,345 8,3451.009% 177 8,52264000 Human Resource 27 5,120 5,1200.619% 108 5,22965000 Treasurer 40 7,688 7,6880.929% 163 7,851


11000 BOS 26 4,914 4,9140.594% 104 5,01821100 DA 135 25,774 25,7743.115% 546 26,32021300 Child Supt Srvc 83 15,841 15,8411.915% 335 16,17622100 Prob Svcs 244 46,520 46,5205.623% 985 47,50522200 Prob Inst 170 32,370 32,3703.912% 685 33,05523000 Pub Defend 74 14,145 14,1451.710% 299 14,44531100 Fire 235 44,728 44,7285.406% 947 45,67532100 Sher-Coroner 405 77,202 77,2029.331% 1,634 78,83732200 Sher-Custody 281 53,449 53,4496.460% 1,132 54,58132230 Inmate Welfare 9 1,711 1,7110.207% 36 1,74741100 PHD 484 92,221 92,22111.146% 1,952 94,17441212 PHD-EMS 13 2,507 2,5070.303% 53 2,56041400 HCD-HS 0 94 940.011% 2 9641500 PHD-EHS 28 5,244 5,2440.634% 111 5,35541540 PHD-AS 36 6,846 6,8460.827% 145 6,99141600 PHD-HM 10 1,911 1,9110.231% 40 1,95143000 ADMHS 182 34,590 34,5904.181% 732 35,32243100 ADMHS-MHSA 150 28,617 28,6173.459% 606 29,22343200 ADMHS-ADP 17 3,247 3,2470.392% 69 3,31644000 Soc Svcs 810 154,261 154,26118.645% 3,266 157,52744001 IHSS 7 1,271 1,2710.154% 27 1,29851000 Ag Comm 29 5,600 5,6000.677% 119 5,71852371 PLCFD 0 5 50.001% 553100 P&D 50 9,562 9,5621.156% 202 9,76553460 RDA IV Succ 0 87 870.010% 2 8953500 P&D-Energy 6 1,176 1,1760.142% 25 1,20153600 P&D-B&S 30 5,624 5,6240.680% 119 5,74353641 P&D-Oil 3 571 5710.069% 12 58354100 PW-Admin 15 2,893 2,8930.350% 61 2,95454210 PW-Roads 120 22,819 22,8192.758% 483 23,30254300 PW-Surveyor 10 1,904 1,9040.230% 40 1,94454410 PW-Flood 37 7,039 7,0390.851% 149 7,18854471 PW-Water 5 958 9580.116% 20 97854478 PW-Proj Clnwtr 3 551 5510.067% 12 562

94




Detail Allocation for 10 Payroll


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

54500 PW-SWM 79 14,995 14,9951.812% 317 15,31354560 PW-Lag San 16 3,113 3,1130.376% 66 3,17955000 HCD 8 1,502 1,5020.182% 32 1,53455700 HCD-MEF 3 571 5710.069% 12 58357000 CSD 4 752 7520.091% 16 76862000 Clk-Rec-Assr 111 21,084 21,0842.548% 446 21,53063100 GS-Admin 11 2,078 2,0780.251% 44 2,12263420 CEO-Work Com 5 935 9350.113% 20 95563430 CEO-Liability 3 571 5710.069% 12 58363500 GS-Comm 9 1,712 1,7120.207% 36 1,74863600 GS-Veh Ops 19 3,610 3,6100.436% 76 3,68663700 GS-ITS 23 4,334 4,3340.524% 92 4,42663800 GS-Utilities 1 190 1900.023% 4 19481000 SBC Retirement 21 3,940 3,9400.476% 83 4,02390901 990 Prop 10 14 2,698 2,6980.326% 57 2,75599000 Dept 990 1 190 1900.023% 4 194

4,345 827,361 827,361100.000% 16,750 844,111Subtotal

Direct Billed

4,345 827,361 827,361100.000% 16,750 844,111Total Allocated


Average number of employees - all usersFIN Labor Transaction Ledger

95



Total Direct Identify Financial Reporting



Customer Support

Allocation Summary for 61000 Auditor-Controller

11/19/13

20,966 4 5,444 33 8,142 33211000 BOS37,677 4,183 8,353 977 15,415 50712000 Cnty Exec33,510 1,632 13,529 33 5,273 82013000 Cnty Counsel

101,492 1,645 40,383 516 16,960 2,46221100 DA56,042 588 17,625 383 9,108 1,07421300 Child Supt Srvc

158,075 173 55,372 350 31,029 3,37622100 Prob Svcs107,091 75 32,060 117 28,093 1,95422200 Prob Inst

51,222 380 19,954 150 7,771 1,21623000 Pub Defend4,237 4,23725001 Grand Jury

23,692 12,379 167 11,14725002 Ct 0069 Svs906 90625003 Ct 5901 Svs

236,101 2,860 99,928 766 44,197 6,09231100 Fire413,835 9,647 137,400 4,564 124,711 8,37632100 Sher-Coroner232,593 3,639 79,443 1,116 59,888 4,84332200 Sher-Custody

7,710 83 1,822 217 3,063 11132230 Inmate Welfare433,227 4,191 108,014 1,682 174,553 6,58541100 PHD

13,712 81 2,632 233 6,973 16041212 PHD-EMS7,025 148 93 6,647 641400 HCD-HS

25,883 202 6,586 117 10,539 40241500 PHD-EHS74,868 196 6,387 267 55,520 38941540 PHD-AS12,284 2,520 17 6,720 15441600 PHD-HM

1,527 1,52741814 PHD-TSAC173,787 12,219 42,809 483 64,673 2,61043000 ADMHS188,635 8,907 31,205 167 66,486 1,90243100 ADMHS-MHSA

35,194 1,054 3,693 17 24,604 22543200 ADMHS-ADP491,425 2,060 135,426 916 137,285 8,25644000 Soc Svcs

8,065 1,627 4,445 9944001 IHSS23,174 6,886 383 7,245 42051000 Ag Comm

214,934 59,354 13,058 1,384 103,954 79252100 Land Maint206 4 19552371 PLCFD

83,385 1,036 15,047 150 50,962 91753100 P&D12,195 6,727 141 5,179 953460 RDA IV Succ

7,336 35 1,377 17 4,119 8453500 P&D-Energy35,212 200 7,846 133 17,939 47853600 P&D-B&S

3,923 18 708 2,311 4353641 P&D-Oil20,479 82 4,583 200 10,286 27954100 PW-Admin

272,985 508 28,449 4,348 201,641 1,73454210 PW-Roads420 17 40354221 GS-Airports

15,156 48 2,660 200 8,926 16254300 PW-Surveyor93,518 167 9,363 1,283 70,668 57154410 PW-Flood

8,316 27 1,529 4,989 9354471 PW-Water4,204 14 779 17 2,429 4754478 PW-Proj Clnwtr

85,578 992 17,233 3,148 39,965 1,05154500 PW-SWM

96





Payroll


11/19/13

1,993 5,01811000 BOS3,064 5,17912000 Cnty Exec4,963 7,26013000 Cnty Counsel

13,044 162 26,32021100 DA6,452 4,636 16,17621300 Child Supt Srvc

20,271 47,50522100 Prob Svcs11,737 33,05522200 Prob Inst

7,305 14,44523000 Pub Defend25001 Grand Jury25002 Ct 0069 Svs25003 Ct 5901 Svs

36,582 45,67531100 Fire50,300 78,83732100 Sher-Coroner29,083 54,58132200 Sher-Custody

667 1,74732230 Inmate Welfare39,543 4,484 94,17441100 PHD

964 108 2,56041212 PHD-EMS34 9641400 HCD-HS

2,411 270 5,35541500 PHD-EHS2,338 2,780 6,99141540 PHD-AS

923 1,95141600 PHD-HM41814 PHD-TSAC

15,672 35,32243000 ADMHS11,424 39,322 29,22343100 ADMHS-MHSA

1,352 932 3,31643200 ADMHS-ADP49,578 378 157,52744000 Soc Svcs

596 1,29844001 IHSS2,521 5,71851000 Ag Comm4,790 7,915 23,68752100 Land Maint

1 552371 PLCFD5,509 9,76553100 P&D

52 8953460 RDA IV Succ504 1,20153500 P&D-Energy

2,872 5,74353600 P&D-B&S259 58353641 P&D-Oil

1,678 417 2,95454100 PW-Admin10,415 2,587 23,30254210 PW-Roads

54221 GS-Airports974 242 1,94454300 PW-Surveyor

3,428 851 7,18854410 PW-Flood560 139 97854471 PW-Water285 71 56254478 PW-Proj Clnwtr

6,309 1,567 15,31354500 PW-SWM

97






Customer Support


11/19/13

24,424 77 4,310 983 13,643 26354560 PW-Lag San19,047 7,378 2,134 33 6,815 13055000 HCD

1,572 1,57255200 HCD-AH865 86555300 HCD-Home Prog326 32655400 HCD-OCFD526 52655460 Housing Agency

2,102 2,10255600 HCD-CDBG10,773 5,306 882 3,625 5455700 HCD-MEF

3,387 (44) 1,514 503 9257000 CSD105,341 2,177 23,409 1,149 31,047 1,42762000 Clk-Rec-Assr

10,522 1,381 3,098 333 2,266 18963100 GS-Admin5,895 701 1,573 117 1,246 9663200 GS-Purchasing

70,130 4,145 9,298 117 44,079 56763300 GS-Fac Svcs159 15963410 CEO-Med Mal

11,466 231 993 8,863 6163420 CEO-Work Comp5,126 1,002 3,113 6163430 CEO-Liability

16,384 1,152 2,584 9,796 15863500 GS-Comm26,473 2,461 4,241 14,273 25963600 GS-Veh Ops25,739 3,725 7,711 6,584 47063700 GS-ITS11,920 6,435 307 4,853 1963800 GS-Utilities23,478 2,677 7,065 233 5,256 43164000 Human Resources

91 9164332 HR-Unemp SI811 81164333 HR-Dent SI

52,465 6,854 10,502 350 15,882 64065000 Treasurer5,367 5,333 3480100 Law Library

23,471 695 18,410 34281000 SBC Retirement5,229 5,22981100 SBC OPEB4,574 3,104 1,468 281500 LAFCO

12,367 3283260 Carp Cem Dist(2,087) 1,181 (3,326) 5883270 Goleta Cem Dist12,481 1,485 683280 Guadalupe Cem D

997 99783290 Lompoc Cem Dist4883300 LA Cem Dist

1,270 1,160 11083320 SM Cem Dist15,52483465 Casmalia CSD(1,445) (36) (2,369) 86883630 CSFPD44,443 375 1,50283650 MFPD

954 174 537 8684160 MVMD20,801 2,916 (1,565) 784400 CVRD

1,585 1,525 6084500 CRCD16,207 16,072 13585100 IVRPD

82 8285215 Summ San Dist26,89385506 Goleta Wtr Dist

98





Payroll


11/19/13

1,578 392 3,17954560 PW-Lag San781 241 1,53455000 HCD

55200 HCD-AH55300 HCD-Home Prog55400 HCD-OCFD55460 Housing Agency55600 HCD-CDBG

323 58355700 HCD-MEF554 76857000 CSD

8,570 16,031 21,53062000 Clk-Rec-Assr1,134 2,12263100 GS-Admin

576 1,58663200 GS-Purchasing3,404 8,52263300 GS-Fac Svcs

63410 CEO-Med Mal364 95563420 CEO-Work Comp367 58363430 CEO-Liability946 1,74863500 GS-Comm

1,553 3,68663600 GS-Veh Ops2,823 4,42663700 GS-ITS

112 19463800 GS-Utilities2,587 5,22964000 Human Resources

64332 HR-Unemp SI64333 HR-Dent SI

3,845 6,542 7,85165000 Treasurer80100 Law Library

4,02381000 SBC Retirement81100 SBC OPEB81500 LAFCO

12,33583260 Carp Cem Dist83270 Goleta Cem Dist

10,99083280 Guadalupe Cem D83290 Lompoc Cem Dist

4883300 LA Cem Dist83320 SM Cem Dist

15,52483465 Casmalia CSD9283630 CSFPD

42,56683650 MFPD15784160 MVMD

19,44484400 CVRD84500 CRCD85100 IVRPD85215 Summ San Dist

26,89385506 Goleta Wtr Dist

99






Customer Support


11/19/13

103 99 485700 SMVWCD18,476 18,102 37486100 SBCAG18,261 17,522 73987100 APCD27,581 10,459 3,633 67 9,117 22190901 990 Prop 1044,812 44,432 38198000 No Co Jail21,212 404 97 1,314 699000 Dept 990

603 60399200 Debt Service1,495 1,49599520 Parks Capital9,326 200 9,12699630 Capital Outlay

739 73999631 COP Capital711,803 124,052 3,532 412,93399999 Other

80,523 21,783 40,000DirectBilled

5,384,518Total Allocated 395,014 1,046,324 31,678 2,190,538 68,215

100





Payroll


11/19/13

85700 SMVWCD86100 SBCAG87100 APCD

1,330 2,75590901 990 Prop 1098000 No Co Jail

36 19,161 19499000 Dept 99099200 Debt Service99520 Parks Capital99630 Capital Outlay99631 COP Capital

171,28799999 Other1,740 17,000DirectBilled

383,072Total Allocated 425,566 844,111

101



PURCHASING

ALLOCATION DETAIL

102


Schedule 07.100

Purchasing & Mail Courier [Cost Center 63200]

The Purchasing Department has responsibility for a variety of functions and accumulates costs for both allowable and unallowable functions using the County’s Financial Information Network (FIN). Intrafund billings and revenues received for allowable functions offset grantee allocations. Revenues from refunds or reimbursements offset functional expenditures. The Plan allocates costs for these allowable Purchasing Department functions:

Surplus Property: The Purchasing department handles transfers of property between departments, disposal of surplus and obsolete County equipment and vehicles through publicly announced auctions, and fixed asset control documents. The plan allocates these costs based on the number of equipment items per cost plan unit. Mail Courier: The Purchasing department has responsibility for inter-office mail delivery service to all County offices. These costs are allocated based on the average minutes per week per recipient on each mail route. Procurement: The Purchasing department purchases and contracts for materials, supplies, furnishings, food, equipment and other property required by any department or organizational unit of the County. The plan allocates these costs based on an activity-weighted count of the purchasing documents processed.

103

Costs to be allocated for 63200 General Services-Purchasing



First Allocation

Second Allocation

Total

11/19/13


Salaries and Benefits 689,374 689,374Services and Supplies 105,489 105,489Fixed AssetsIntrafund Trfs(+) 120,892 120,892

915,755 0 915,755Total Departmental Expenditures

Deductions:

N/A: Fixed Assets

0 0 0Total Deductions


00001 Eq Use Allow 3,005 3,00500002 Str Use Allow 5,191 5,19112000 Cnty Exec 4,390 195 4,58613000 Cnty Counsel 317 6 32361000 Aud-Cont 5,774 121 5,89563300 GS-Fac Svcs 13,244 13,24464000 Human Resources 4,333 4,33365000 Treasurer 145 145


Cost Adjustments:

Proceeds from Sale of Capital (1,292) (1,292)


933,140 18,044 951,183Total to be Allocated

104

Functional Costs for 63200 General Services-Purchasing




Surplus Property

Mail Courier Procurement

11/19/13


Salaries and Benefits 689,374 66,973 228,768 393,633Services and Supplies 105,489 8,599 64,402 32,488Fixed AssetsIntrafund Trfs(+) 120,892 51,812 69,080

915,755 75,572 344,982 495,200Total Expenditures

Cost Adjustments:

DeductionsProceeds from Sale of Capital (1,292) (1,292)

914,462 74,280 344,982 495,200Total Functional Costs


First Addition-Others 18,678 18,678First Admin Reallocation (18,678) 1,815 6,198 10,665

933,140 76,094 351,180 505,865Total First Allocation


Second Addition-Others 18,044 18,044Second Admin Reallocation (18,044) 1,753 5,988 10,303

951,183 77,847 357,168 516,168Total Allocated

105

63200 General Services-Purchasing



Detail Allocation for 02 Surplus Property


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

12000 Cnty Exec 60 2,378 2,3783.125% 2,37813000 Cnty Counsel 2 79 790.104% 7952100 Land Maint 85 3,369 3,3694.427% 3,36961000 Aud-Cont 22 872 8721.146% 87263300 GS-Fac Svcs 7 277 2770.365% 7 28464000 Human Resource 14 555 5550.729% 14 56965000 Treasurer 21 832 8321.094% 21 853


11000 BOS 2 79 790.104% 2 8121100 DA 31 1,229 1,2291.615% 31 1,26021300 Child Supt Srvc 23 912 9121.198% 23 93522100 Prob Svcs 21 832 8321.094% 21 85322200 Prob Inst 7 277 2770.365% 7 28423000 Pub Defend 9 357 3570.469% 9 36625002 Ct 0069 Svs 10 396 3960.521% 10 40631100 Fire 46 1,823 1,8232.396% 46 1,86932100 Sher-Coroner 274 10,859 10,85914.271% 274 11,13432200 Sher-Custody 67 2,655 2,6553.490% 67 2,72232230 Inmate Welfare 13 515 5150.677% 13 52841100 PHD 101 4,003 4,0035.260% 101 4,10441212 PHD-EMS 14 555 5550.729% 14 56941500 PHD-EHS 7 277 2770.365% 7 28441540 PHD-AS 16 634 6340.833% 16 65041600 PHD-HM 1 40 400.052% 1 4143000 ADMHS 29 1,149 1,1491.510% 29 1,17843100 ADMHS-MHSA 10 396 3960.521% 10 40643200 ADMHS-ADP 1 40 400.052% 1 4144000 Soc Svcs 55 2,180 2,1802.865% 55 2,23551000 Ag Comm 23 912 9121.198% 23 93553100 P&D 9 357 3570.469% 9 36653500 P&D-Energy 1 40 400.052% 1 4153600 P&D-B&S 8 317 3170.417% 8 32554100 PW-Admin 12 476 4760.625% 12 48854210 PW-Roads 261 10,344 10,34413.594% 261 10,60554221 GS-Airports 1 40 400.052% 1 4154300 PW-Surveyor 12 476 4760.625% 12 48854410 PW-Flood 77 3,052 3,0524.010% 77 3,12954478 PW-Proj Clnwtr 1 40 400.052% 1 4154500 PW-SWM 189 7,491 7,4919.844% 189 7,68054560 PW-Lag San 59 2,338 2,3383.073% 59 2,39755000 HCD 2 79 790.104% 2 8162000 Clk-Rec-Assr 69 2,735 2,7353.594% 69 2,804

106




Detail Allocation for 02 Surplus Property


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

63100 GS-Admin 20 793 7931.042% 20 81390901 990 Prop 10 4 159 1590.208% 4 16399630 Capital Outlay 12 476 4760.625% 12 48899999 Other 212 8,402 8,40211.042% 212 8,614

1,920 76,094 76,094100.000% 1,753 77,847Subtotal

Direct Billed

1,920 76,094 76,094100.000% 1,753 77,847Total Allocated


Number of Equipment Capital AssetsCapital Asset Inventory System

107




Detail Allocation for 03 Mail Courier


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

12000 Cnty Exec 15 2,934 2,9340.836% 2,93413000 Cnty Counsel 8 1,467 1,4670.418% 1,46752100 Land Maint 103 20,098 20,0985.723% 20,09861000 Aud-Cont 24 4,689 4,6891.335% 4,68963300 GS-Fac Svcs 77 14,984 14,9844.267% 279 15,26364000 Human Resource 49 9,546 9,5462.718% 178 9,72465000 Treasurer 24 4,689 4,6891.335% 87 4,776


11000 BOS 73 14,354 14,3544.087% 267 14,62121100 DA 77 15,103 15,1034.301% 281 15,38421300 Child Supt Srvc 37 7,330 7,3302.087% 136 7,46622100 Prob Svcs 75 14,659 14,6594.174% 273 14,93222200 Prob Inst 16 3,222 3,2220.917% 60 3,28223000 Pub Defend 70 13,773 13,7733.922% 256 14,02931100 Fire 139 27,165 27,1657.735% 505 27,67032100 Sher-Coroner 60 11,813 11,8133.364% 220 12,03341100 PHD 103 20,217 20,2175.757% 376 20,59341540 PHD-AS 43 8,404 8,4042.393% 156 8,56043000 ADMHS 16 3,222 3,2220.917% 60 3,28244000 Soc Svcs 70 13,773 13,7733.922% 256 14,02951000 Ag Comm 37 7,330 7,3302.087% 136 7,46653100 P&D 8 1,467 1,4670.418% 27 1,49453600 P&D-B&S 24 4,689 4,6891.335% 87 4,77654100 PW-Admin 8 1,467 1,4670.418% 27 1,49454210 PW-Roads 61 12,019 12,0193.422% 223 12,24254300 PW-Surveyor 8 1,467 1,4670.418% 27 1,49454410 PW-Flood 24 4,689 4,6891.335% 87 4,77654471 PW-Water 8 1,467 1,4670.418% 27 1,49454500 PW-SWM 28 5,438 5,4381.549% 101 5,53954560 PW-Lag San 16 3,222 3,2220.917% 60 3,28255000 HCD 15 2,934 2,9340.836% 55 2,98962000 Clk-Rec-Assr 89 17,457 17,4574.971% 325 17,78163100 GS-Admin 15 2,934 2,9340.836% 55 2,98963420 CEO-Work Com 8 1,467 1,4670.418% 27 1,49463500 GS-Comm 21 4,108 4,1081.170% 76 4,18463600 GS-Veh Ops 21 4,108 4,1081.170% 76 4,18463700 GS-ITS 31 6,156 6,1561.753% 114 6,27080100 Law Library 16 3,222 3,2220.917% 60 3,28281000 SBC Retirement 21 4,108 4,1081.170% 76 4,18486100 SBCAG 21 4,108 4,1081.170% 76 4,18487100 APCD 21 4,108 4,1081.170% 76 4,18490901 990 Prop 10 28 5,438 5,4381.549% 101 5,539

108




Detail Allocation for 03 Mail Courier


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

99999 Other 186 36,336 36,33610.347% 676 37,011

1,795 351,180 351,180100.000% 5,988 357,168Subtotal

Direct Billed

1,795 351,180 351,180100.000% 5,988 357,168Total Allocated


Average minutes per delivery by mail routeDaily Mail Routes

109




Detail Allocation for 07 Procurement


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

12000 Cnty Exec 72 6,124 6,1241.211% 6,12413000 Cnty Counsel 2 170 1700.034% 17052100 Land Maint 396 33,685 33,6856.659% 33,68561000 Aud-Cont 28 2,382 2,3820.471% 2,38263300 GS-Fac Svcs 410 34,876 34,8766.894% 775 35,65164000 Human Resource 73 6,210 6,2101.228% 138 6,34865000 Treasurer 23 1,956 1,9560.387% 43 2,000


11000 BOS 4 340 3400.067% 8 34821100 DA 46 3,913 3,9130.773% 87 4,00021300 Child Supt Srvc 46 3,913 3,9130.773% 87 4,00022100 Prob Svcs 250 21,266 21,2664.204% 473 21,73822200 Prob Inst 75 6,380 6,3801.261% 142 6,52123000 Pub Defend 2 170 1700.034% 4 17425001 Grand Jury 6 510 5100.101% 11 52231100 Fire 107 9,102 9,1021.799% 202 9,30432100 Sher-Coroner 216 18,373 18,3733.632% 408 18,78232200 Sher-Custody 26 2,212 2,2120.437% 49 2,26132230 Inmate Welfare 14 1,191 1,1910.235% 26 1,21741100 PHD 558 47,465 47,4659.383% 1,055 48,52041212 PHD-EMS 79 6,720 6,7201.328% 149 6,86941500 PHD-EHS 12 1,021 1,0210.202% 23 1,04341540 PHD-AS 92 7,826 7,8261.547% 174 8,00041600 PHD-HM 3 255 2550.050% 6 26141814 PHD-TSAC 6 510 5100.101% 11 52243000 ADMHS 199 16,927 16,9273.346% 376 17,30443100 ADMHS-MHSA 62 5,274 5,2741.043% 117 5,39143200 ADMHS-ADP 82 6,975 6,9751.379% 155 7,13044000 Soc Svcs 594 50,527 50,5279.988% 1,123 51,65044001 IHSS 6 510 5100.101% 11 52251000 Ag Comm 53 4,508 4,5080.891% 100 4,60953100 P&D 66 5,614 5,6141.110% 125 5,73953460 RDA IV Succ 15 1,276 1,2760.252% 28 1,30453500 P&D-Energy 9 766 7660.151% 17 78353600 P&D-B&S 8 680 6800.135% 15 69654100 PW-Admin 21 1,786 1,7860.353% 40 1,82654210 PW-Roads 539 45,849 45,8499.063% 1,019 46,86854221 GS-Airports 3 255 2550.050% 6 26154300 PW-Surveyor 8 680 6800.135% 15 69654410 PW-Flood 107 9,102 9,1021.799% 202 9,30454471 PW-Water 25 2,127 2,1270.420% 47 2,17454478 PW-Proj Clnwtr 26 2,212 2,2120.437% 49 2,261

110




Detail Allocation for 07 Procurement


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

54500 PW-SWM 390 33,174 33,1746.558% 737 33,91254560 PW-Lag San 186 15,822 15,8223.128% 352 16,17355000 HCD 204 17,353 17,3533.430% 386 17,73855200 HCD-AH 33 2,807 2,8070.555% 62 2,86955400 HCD-OCFD 3 255 2550.050% 6 26155460 Housing Agency 6 510 5100.101% 11 52255600 HCD-CDBG 69 5,869 5,8691.160% 130 6,00055700 HCD-MEF 5 425 4250.084% 9 43562000 Clk-Rec-Assr 41 3,488 3,4880.689% 78 3,56563100 GS-Admin 16 1,361 1,3610.269% 30 1,39163430 CEO-Liability 2 170 1700.034% 4 17463500 GS-Comm 52 4,423 4,4230.874% 98 4,52263600 GS-Veh Ops 114 9,697 9,6971.917% 216 9,91363700 GS-ITS 54 4,593 4,5930.908% 102 4,69563800 GS-Utilities 18 1,531 1,5310.303% 34 1,56564333 HR-Dent SI 3 255 2550.050% 6 26181000 SBC Retirement 2 170 1700.034% 4 17487100 APCD 25 2,127 2,1270.420% 47 2,17490901 990 Prop 10 40 3,402 3,4020.673% 76 3,47898000 No Co Jail 6 510 5100.101% 11 52299000 Dept 990 3 255 2550.050% 6 26199520 Parks Capital 62 5,274 5,2741.043% 117 5,39199630 Capital Outlay 218 18,544 18,5443.666% 412 18,95699999 Other 26 2,212 2,2120.437% 49 2,261

5,947 505,865 505,865100.000% 10,303 516,168Subtotal

Direct Billed

5,947 505,865 505,865100.000% 10,303 516,168Total Allocated


Number of documents processed, weightedPurchasing Plus & FIN Trans Register

111



Total Surplus Property


Allocation Summary for 63200 General Services-Purchasing

11/19/13

15,050 81 14,621 34811000 BOS11,437 2,378 2,934 6,12412000 Cnty Exec

1,717 79 1,467 17013000 Cnty Counsel20,644 1,260 15,384 4,00021100 DA12,400 935 7,466 4,00021300 Child Supt Srvc37,524 853 14,932 21,73822100 Prob Svcs10,088 284 3,282 6,52122200 Prob Inst14,569 366 14,029 17423000 Pub Defend

522 52225001 Grand Jury406 40625002 Ct 0069 Svs

38,843 1,869 27,670 9,30431100 Fire41,948 11,134 12,033 18,78232100 Sher-Coroner

4,983 2,722 2,26132200 Sher-Custody1,746 528 1,21732230 Inmate Welfare

73,217 4,104 20,593 48,52041100 PHD7,438 569 6,86941212 PHD-EMS1,328 284 1,04341500 PHD-EHS

17,210 650 8,560 8,00041540 PHD-AS301 41 26141600 PHD-HM522 52241814 PHD-TSAC

21,764 1,178 3,282 17,30443000 ADMHS5,797 406 5,39143100 ADMHS-MHSA7,171 41 7,13043200 ADMHS-ADP

67,914 2,235 14,029 51,65044000 Soc Svcs522 52244001 IHSS

13,009 935 7,466 4,60951000 Ag Comm57,151 3,369 20,098 33,68552100 Land Maint

7,599 366 1,494 5,73953100 P&D1,304 1,30453460 RDA IV Succ

823 41 78353500 P&D-Energy5,797 325 4,776 69653600 P&D-B&S3,808 488 1,494 1,82654100 PW-Admin

69,715 10,605 12,242 46,86854210 PW-Roads301 41 26154221 GS-Airports

2,678 488 1,494 69654300 PW-Surveyor17,209 3,129 4,776 9,30454410 PW-Flood

3,668 1,494 2,17454471 PW-Water2,301 41 2,26154478 PW-Proj Clnwtr

47,131 7,680 5,539 33,91254500 PW-SWM21,852 2,397 3,282 16,17354560 PW-Lag San20,808 81 2,989 17,73855000 HCD

2,869 2,86955200 HCD-AH261 26155400 HCD-OCFD

112



Total Surplus Property


Allocation Summary for 63200 General Services-Purchasing

11/19/13

522 52255460 Housing Agency6,000 6,00055600 HCD-CDBG

435 43555700 HCD-MEF7,943 872 4,689 2,38261000 Aud-Cont

24,150 2,804 17,781 3,56562000 Clk-Rec-Assr5,193 813 2,989 1,39163100 GS-Admin

51,198 284 15,263 35,65163300 GS-Fac Svcs1,494 1,49463420 CEO-Work Comp

174 17463430 CEO-Liability8,706 4,184 4,52263500 GS-Comm

14,097 4,184 9,91363600 GS-Veh Ops10,966 6,270 4,69563700 GS-ITS

1,565 1,56563800 GS-Utilities16,640 569 9,724 6,34864000 Human Resources

261 26164333 HR-Dent SI7,629 853 4,776 2,00065000 Treasurer3,282 3,28280100 Law Library4,358 4,184 17481000 SBC Retirement4,184 4,18486100 SBCAG6,358 4,184 2,17487100 APCD9,180 163 5,539 3,47890901 990 Prop 10

522 52298000 No Co Jail261 26199000 Dept 990

5,391 5,39199520 Parks Capital19,443 488 18,95699630 Capital Outlay47,886 8,614 37,011 2,26199999 Other

951,183Total Allocated 77,847 357,168 516,168

113



FACILITIES MANAGEMENT

ALLOCATION DETAIL

114


Schedule 08.100

Facilities Management [Cost Center 63300]

The Facilities Management Department provides for building maintenance, custodial services, real property services, and minor projects. The department accumulates costs for both allowable and unallowable functions using the County’s Financial Information Network (FIN). Intrafund billings and revenues received for allowable functions offset grantee allocations. Revenues from refunds or reimbursements offset functional expenditures. The plan allocates costs for these allowable Facilities Management functions:

Building Maintenance: This includes the cost of routine maintenance performed on structures primarily by County staff. The department accumulates costs by building and the plan allocates these costs based on building area occupied. Building Direct Identify: The department calculates charges for and bills certain departments on a monthly basis. The plan shows these costs as directly identified and offsets the allocation to the grantees with the amount direct billed. These amounts also reduce total building costs accumulated for the Building Labor function and the Building Services and Supplies function; the remaining building costs are allocated to the other occupants based on area occupied. Real Property: This function includes the costs of negotiating sales and purchases of County property, leases for County occupancy in rented structures, or for leasing County property to private parties. The Plan allocates these costs based on the direct costs accumulated in FIN. Revenues received or intrafund billings resulting from Real Property services offset the grantee allocation. Special Projects: This includes costs for building repairs and maintenance projects that typically are not capitalized. Projects that are not specifically identified to a department are allocated by the Plan based upon building area occupied. Special departmental projects such as moving or remodeling are accumulated in FIN by department and the Plan allocates these costs based on the direct costs accumulated in FIN.

Building Landscape: This includes the cost of grounds maintenance performed by County personnel. The department accumulates costs by building and the plan allocates these costs based on building area occupied.

115

Costs to be allocated for 63300 General Services-Facilities Services



First Allocation

Second Allocation

Total

11/19/13


Salaries and Benefits 4,074,440 4,074,440Services and Supplies 3,695,834 3,695,834Operating Transfers 418,162 418,162Intrafund Trfs(+) 714,118 714,118


Deductions:

N/A: Operating Transfers (418,162) (418,162)

(418,162) 0 (418,162)Total Deductions


00001 Eq Use Allow 40,442 40,44200002 Str Use Allow 168,735 168,73512000 Cnty Exec 25,949 1,154 27,10313000 Cnty Counsel 111,989 2,150 114,13861000 Aud-Cont 68,729 1,401 70,13063200 GS-Purchasing 50,137 1,061 51,19864000 Human Resources 24,933 24,93365000 Treasurer 762 762


Cost Adjustments:

Cost reimb for F01011 carpet (40,000) (40,000)DJE-0035023 - Storm Insurance Proceeds (6,778) (6,778)Insurance Reimbursement - Water Leak (66,268) (66,268)Misc Revenue (10,286) (10,286)Refend for historic structure repair (159,107) (159,107)Reimbursement for LPBC Print Costs (29,115) (29,115)



116

Functional Costs for 63300 General Services-Facilities Services




Building Maintenance

Direct Identify - Bldg

Charges

Real Property Special Projects

11/19/13


Salaries and Benefits 4,074,440 2,866,256 351,125 857,060Services and Supplies 3,695,834 3,278,032 271,163 37,013Operating Transfers 418,162 79,747 338,415Intrafund Trfs(+) 714,118 530,534 62,692 120,892

8,902,555 6,754,570 1,023,395 1,014,965Total Expenditures

Cost Adjustments:

Deductions (418,162) (79,747) (338,415)Insurance Reimbursement - W (66,268) (66,268)Adjust certain costs to AdminCost reimb for F01011 carpet (40,000) (40,000)Direct Bill to ADMHS (30,219) 30,219DJE-0035023 - Storm Insuran (6,778) (6,778)Misc Revenue (10,286) (10,286)Refend for historic structure re (159,107) (159,107)Reimbursement for LPBC Prin (29,115) (29,115)Direct Bill to DSS (313,912) 313,912

8,172,838 6,019,137 344,131 684,979 1,014,965Total Functional Costs


First Addition-Cnty Counsel L 111,989 51,621First Addition-Others 353,992 353,992First Admin Reallocation (353,992) 249,023 30,506 74,462

8,638,818 6,268,161 344,131 767,106 1,089,427Total First Allocation


Second Addition-Cnty Counse 2,150 991Second Addition-Others 29,311 29,311Second Admin Reallocation (29,311) 20,620 2,526 6,166

8,670,279 6,288,780 344,131 770,623 1,095,592Total Allocated

117

Functional Costs for 63300 General Services-Facilities Services



Bldg Landscape General Government

11/19/13


Salaries and BenefitsServices and Supplies 109,626Operating TransfersIntrafund Trfs(+)

109,626Total Expenditures

Cost Adjustments:

DeductionsInsurance Reimbursement - WAdjust certain costs to AdminCost reimb for F01011 carpetDirect Bill to ADMHSDJE-0035023 - Storm InsuranMisc RevenueRefend for historic structure reReimbursement for LPBC PrinDirect Bill to DSS

109,626Total Functional Costs


First Addition-Cnty Counsel L 60,368First Addition-OthersFirst Admin Reallocation

109,626 60,368Total First Allocation


Second Addition-Cnty Counse 1,159Second Addition-OthersSecond Admin Reallocation

109,626 61,526Total Allocated

118

63300 General Services-Facilities Services



Detail Allocation for 02 Building Maintenance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

12000 Cnty Exec 36,313 61,627 61,6270.983% 61,62713000 Cnty Counsel 29,190 49,539 49,5390.790% 49,53952100 Land Maint 24,918 42,288 42,2880.675% 42,28861000 Aud-Cont 39,708 67,388 67,3881.075% 67,38863200 GS-Purchasing 7,628 12,946 12,9460.207% 12,94664000 Human Resource 34,880 59,194 59,1940.944% 202 59,39765000 Treasurer 42,010 71,295 71,2951.137% 244 71,539


11000 BOS 63,775 108,234 108,2341.727% 370 108,60321100 DA 119,911 203,501 203,5013.247% 695 204,19722100 Prob Svcs 410,716 697,028 697,02811.120% 2,382 699,41022200 Prob Inst 200,389 340,082 340,0825.426% 1,162 341,24423000 Pub Defend 106,431 180,625 180,6252.882% 617 181,24225001 Grand Jury 3,629 6,159 6,1590.098% 21 6,18031100 Fire 117,600 199,579 199,5793.184% 682 200,26132100 Sher-Coroner 144,969 246,027 246,0273.925% 841 246,86832200 Sher-Custody 591,651 1,004,094 1,004,09416.019% 3,431 1,007,52541100 PHD 359,874 610,744 (7,163) 603,5819.744% 2,087 605,66841212 PHD-EMS 15,488 26,285 26,2850.419% 90 26,37541500 PHD-EHS 8,361 14,189 14,1890.226% 48 14,23741540 PHD-AS 97,017 164,648 164,6482.627% 563 165,21043000 ADMHS 71,778 121,815 121,8151.943% 416 122,23143100 ADMHS-MHSA 76,903 130,513 130,5132.082% 446 130,95943200 ADMHS-ADP 2,379 4,037 4,0370.064% 14 4,05144000 Soc Svcs 6,298 10,689 10,6890.171% 37 10,72551000 Ag Comm 12,780 21,689 21,6890.346% 74 21,76353100 P&D 32,842 55,736 55,7360.889% 190 55,92653500 P&D-Energy 2,681 4,550 4,5500.073% 16 4,56653600 P&D-B&S 15,780 26,781 26,7810.427% 92 26,87254100 PW-Admin 8,112 13,767 13,7670.220% 47 13,81454210 PW-Roads 130,290 221,116 221,1163.528% 756 221,87154300 PW-Surveyor 6,026 10,227 10,2270.163% 35 10,26254410 PW-Flood 42,103 71,453 71,4531.140% 244 71,69754471 PW-Water 430 729 7290.012% 2 73254500 PW-SWM 19,724 33,474 33,4740.534% 114 33,58854560 PW-Lag San 3,729 6,328 6,3280.101% 22 6,35055000 HCD 4,443 7,541 7,5410.120% 26 7,56757000 CSD 12,123 20,575 20,5750.328% 70 20,64562000 Clk-Rec-Assr 164,302 278,838 278,8384.448% 953 279,79163100 GS-Admin 18,812 31,926 31,9260.509% 109 32,03563420 CEO-Work Com 5,374 9,121 9,1210.146% 31 9,15263500 GS-Comm 17,179 29,155 29,1550.465% 100 29,254

119




Detail Allocation for 02 Building Maintenance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

63600 GS-Veh Ops 39,413 66,888 66,8881.067% 229 67,11663700 GS-ITS 35,494 60,237 60,2370.961% 206 60,44363800 GS-Utilities 1,556 2,641 2,6410.042% 9 2,65080100 Law Library 49,205 83,506 83,5061.332% 285 83,79181500 LAFCO 453 770 7700.012% 3 77286100 SBCAG 724 1,229 1,2290.020% 4 1,23487100 APCD 1,690 2,868 2,8680.046% 10 2,87899000 Dept 990 6,624 11,242 11,2420.179% 38 11,28199999 Other 449,735 763,248 (151) 763,09712.177% 2,608 765,705

3,693,444 6,268,161 (7,314) 6,260,846100.000% 20,620 6,281,466Subtotal

Direct Billed 7,314 7,314 7,314

3,693,444 6,268,161 6,268,161100.000% 20,620 6,288,780Total Allocated


Square feet occupied per bldg maint costsG/S Bldg Square Footage Database

120




Detail Allocation for 04 Direct Identify - Bldg Charges


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

43000 ADMHS 30,219 30,219 (30,219)8.781%44000 Soc Svcs 313,912 313,912 (313,912)91.219%

344,131 344,131 (344,131) 0100.000% 0Subtotal

Direct Billed 344,131 344,131 344,131

344,131 344,131 344,131100.000% 344,131Total Allocated



121




Detail Allocation for 05 Real Property


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

12000 Cnty Exec 1,193 2,298 2,2980.300% 2,29813000 Cnty Counsel 934 1,799 1,7990.235% 1,79952100 Land Maint 11,967 23,057 23,0573.006% 23,05761000 Aud-Cont 322 620 6200.081% 62065000 Treasurer 21 41 410.005% 41


11000 BOS 946 1,822 1,8220.238% 9 1,83121300 Child Supt Srvc 1,271 2,449 2,4490.319% 12 2,46122100 Prob Svcs 1,665 3,209 3,2090.418% 15 3,22432100 Sher-Coroner 5,593 10,777 10,7771.405% 51 10,82841100 PHD 9,989 19,246 19,2462.509% 92 19,33843000 ADMHS 681 1,313 1,3130.171% 6 1,31944000 Soc Svcs 2,926 5,637 5,6370.735% 27 5,66453100 P&D 5,405 10,413 10,4131.357% 50 10,46353460 RDA IV Succ 9,220 17,766 (9,909) 7,8562.316% 85 7,94154100 PW-Admin 16,645 32,071 32,0714.181% 153 32,22355000 HCD 8,268 15,930 15,9302.077% 76 16,00562000 Clk-Rec-Assr 860 1,657 1,6570.216% 8 1,66499000 Dept 990 106 204 2040.027% 1 20599999 Other 320,123 616,800 (860,334) (243,535)80.406% 2,934 (240,601)

398,133 767,106 (870,244) (103,138)100.000% 3,517 (99,621)Subtotal

Direct Billed 870,244 870,244 870,244

398,133 767,106 767,106100.000% 3,517 770,623Total Allocated



122




Detail Allocation for 06 Special Projects


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

44000 Soc Svcs 10,878 21,486 21,4861.972% 122 21,60898000 No Co Jail 109,493 216,275 (176,229) 40,04619.852% 1,224 41,27099999 Other 431,171 851,666 (461,516) 390,15078.176% 4,820 394,970

551,542 1,089,427 (637,744) 451,682100.000% 6,166 457,848Subtotal

Direct Billed 637,744 637,744 637,744

551,542 1,089,427 1,089,427100.000% 6,166 1,095,592Total Allocated



123




Detail Allocation for 07 Bldg Landscape


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

12000 Cnty Exec 909 1,041 1,0410.949% 1,04113000 Cnty Counsel 980 1,122 1,1221.024% 1,12261000 Aud-Cont 1,494 1,710 1,7101.560% 1,71063200 GS-Purchasing 261 299 2990.272% 29964000 Human Resource 3,238 3,707 3,7073.382% 3,70765000 Treasurer 1,479 1,693 1,6931.545% 1,693


11000 BOS 2,021 2,314 2,3142.111% 2,31421100 DA 5,896 6,751 6,7516.158% 6,75122100 Prob Svcs 11,931 13,660 13,66012.460% 13,66022200 Prob Inst 2,995 3,429 3,4293.128% 3,42923000 Pub Defend 214 245 2450.223% 24532100 Sher-Coroner 309 354 3540.323% 35441100 PHD 20,829 23,847 23,84721.753% 23,84741212 PHD-EMS 420 480 4800.438% 48041500 PHD-EHS 1,680 1,924 1,9241.755% 1,92441540 PHD-AS 3,150 3,607 3,6073.290% 3,60743000 ADMHS 9,290 10,636 10,6369.702% 10,63643100 ADMHS-MHSA 1,570 1,797 1,7971.639% 1,79743200 ADMHS-ADP 292 334 3340.305% 33444000 Soc Svcs 6,150 7,041 7,0416.423% 7,04151000 Ag Comm 2,897 3,317 3,3173.026% 3,31753100 P&D 2,345 2,685 2,6852.450% 2,68553500 P&D-Energy 187 214 2140.196% 21453600 P&D-B&S 2,431 2,783 2,7832.539% 2,78354100 PW-Admin 526 602 6020.549% 60254210 PW-Roads 1,256 1,439 1,4391.312% 1,43954300 PW-Surveyor 257 294 2940.269% 29454410 PW-Flood 1,374 1,573 1,5731.435% 1,57354500 PW-SWM 980 1,123 1,1231.024% 1,12355000 HCD 199 228 2280.208% 22862000 Clk-Rec-Assr 2,599 2,976 2,9762.715% 2,97663100 GS-Admin 466 533 5330.487% 53363420 CEO-Work Com 184 210 2100.192% 21063500 GS-Comm 112 128 1280.116% 12863600 GS-Veh Ops 550 630 6300.575% 63063700 GS-ITS 1,255 1,437 1,4371.311% 1,43781500 LAFCO 32 36 360.033% 3699000 Dept 990 563 644 6440.588% 64499999 Other 2,428 2,780 2,7802.536% 2,780

95,749 109,626 109,626100.000% 109,626Subtotal

Direct Billed

124




Detail Allocation for 07 Bldg Landscape


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

95,749 109,626 109,626100.000% 109,626Total Allocated


Square feet occupied per bldg landscape costsG/S Bldg Square Footage Database

125



Total Building Maintenance


Charges

Real Property Special Projects Bldg Landscape

Allocation Summary for 63300 General Services-Facilities Services

11/19/13

112,749 108,603 1,831 2,31411000 BOS64,966 61,627 2,298 1,04112000 Cnty Exec52,460 49,539 1,799 1,12213000 Cnty Counsel

210,948 204,197 6,75121100 DA2,461 2,46121300 Child Supt Srvc

716,294 699,410 3,224 13,66022100 Prob Svcs344,673 341,244 3,42922200 Prob Inst181,487 181,242 24523000 Pub Defend

6,180 6,18025001 Grand Jury200,261 200,26131100 Fire258,050 246,868 10,828 35432100 Sher-Coroner

1,007,525 1,007,52532200 Sher-Custody648,853 605,668 19,338 23,84741100 PHD

26,855 26,375 48041212 PHD-EMS16,161 14,237 1,92441500 PHD-EHS

168,817 165,210 3,60741540 PHD-AS134,187 122,231 1,319 10,63643000 ADMHS132,756 130,959 1,79743100 ADMHS-MHSA

4,385 4,051 33443200 ADMHS-ADP45,038 10,725 5,664 21,608 7,04144000 Soc Svcs25,080 21,763 3,31751000 Ag Comm65,345 42,288 23,05752100 Land Maint69,075 55,926 10,463 2,68553100 P&D

7,941 7,94153460 RDA IV Succ4,780 4,566 21453500 P&D-Energy

29,655 26,872 2,78353600 P&D-B&S46,639 13,814 32,223 60254100 PW-Admin

223,310 221,871 1,43954210 PW-Roads10,557 10,262 29454300 PW-Surveyor73,270 71,697 1,57354410 PW-Flood

732 73254471 PW-Water34,711 33,588 1,12354500 PW-SWM

6,350 6,35054560 PW-Lag San23,800 7,567 16,005 22855000 HCD20,645 20,64557000 CSD69,718 67,388 620 1,71061000 Aud-Cont

284,431 279,791 1,664 2,97662000 Clk-Rec-Assr32,569 32,035 53363100 GS-Admin13,244 12,946 29963200 GS-Purchasing

9,362 9,152 21063420 CEO-Work Comp29,382 29,254 12863500 GS-Comm67,746 67,116 63063600 GS-Veh Ops61,880 60,443 1,43763700 GS-ITS

126



Total Building Maintenance


Charges

Real Property Special Projects Bldg Landscape

Allocation Summary for 63300 General Services-Facilities Services

11/19/13

2,650 2,65063800 GS-Utilities63,104 59,397 3,70764000 Human Resources73,274 71,539 41 1,69365000 Treasurer83,791 83,79180100 Law Library

808 772 3681500 LAFCO1,234 1,23486100 SBCAG2,878 2,87887100 APCD

41,270 41,27098000 No Co Jail12,130 11,281 205 64499000 Dept 990

922,854 765,705 (240,601) 394,970 2,78099999 Other1,859,433 7,314 344,131 870,244 637,744DirectBilled

8,608,753Total Allocated 6,288,780 344,131 770,623 1,095,592 109,626

127



HUMAN RESOURCES

ALLOCATION DETAIL

128


Schedule 09.100

Human Resources Department and County Civil Service Commission [Cost Center 64000]

The Human Resources Department provides a variety of human resource services to all County departments and administers the County’s dental and unemployment self-insurance plans. The department accumulates costs for both allowable and unallowable functions in the County’s Financial Information Network (FIN). The Civil Service Commission advises the Board of Supervisors and the Director of Human Resources on matters concerning personnel policy and administration, investigates conditions of employment, reports findings, conclusions and recommendations to the Board of Supervisors and the County Executive, hears appeals from personnel in the classified service relative to any suspension, demotion, dismissal or alleged discrimination, and prepares an annual report to the Board of Supervisors. Intrafund billings and revenues received for allowable functions offset grantee allocations. Revenues from refunds or reimbursements offset functional expenditures. The Plan allocates costs for these allowable Human Resources Department functions:

Directly Identified Special Projects: These costs include recruitment, examination, classification of employees, and investigations, and shared human resources services attributable to specific departments/cost plan units. Costs accumulated in FIN provide the basis for allocating these costs. Human Resources – Countywide: These costs include employee relations costs, recruitment and selection costs, benefits division costs assignable to programs benefiting all employees, and costs of the Equal Employment Opportunity Program and the Civil Service Commission. The plan allocates these costs based on the average number of employees during the fiscal year. Employee University: Human Resources develops and administers a core curriculum of Employee University courses responsive to identified learning needs of County employees while enhancing existing departmental training. It also manages a database tracking employee participation in EU courses. These costs are allocated on the total course hours; attendance is recorded in the Employee University registration database. Dental Self-Insurance: The costs to administer the County's dental self-insurance fund are allocated directly to this fund. Unemployment Self-Insurance: The costs to administer the County's unemployment self-insurance fund are allocated directly to this fund.

129

Costs to be allocated for 64000 Human Resources



First Allocation

Second Allocation

Total

11/19/13


Salaries and Benefits 3,096,217 3,096,217Services and Supplies 633,412 633,412Fixed Assets


Deductions:

N/A: Fixed Assets



00001 Eq Use Allow 11,938 11,93800002 Str Use Allow 29,188 29,18812000 Cnty Exec 11,055 483 11,53813000 Cnty Counsel 42,567 817 43,38461000 Aud-Cont 22,999 479 23,47863200 GS-Purchasing 16,310 330 16,64063300 GS-Fac Svcs 62,901 202 63,10465000 Treasurer 478 478


Cost Adjustments:

EEO Reimbursement (49,798) (49,798)Outside Entity EU Payments (43,176) (43,176)Outside Tuition (887) (887)RX Discount Program (38,071) (38,071)SLO Tuition (2,700) (2,700)



130

Functional Costs for 64000 Human Resources




Direct Identify Human Resources-Countywide

Unemployment Self Ins

Employee University

11/19/13


Salaries and Benefits 3,096,217 1,141,536 456,749 1,172,031 773 307,257Services and Supplies 633,412 340,025 213,454 74,832Fixed Assets

3,729,629 1,481,560 456,749 1,385,485 773 382,089Total Expenditures

Cost Adjustments:

DeductionsSLO Tuition (2,700) (2,700)RX Discount Program (38,071) (38,071)Outside Tuition (887) (887)Outside Entity EU Payments (43,176) (43,176)EEO Reimbursement (49,798) (49,798)

3,594,997 1,481,560 456,749 1,297,616 773 335,326Total Functional Costs


First Addition-Cnty Counsel L 42,567 17,924 24,643First Addition-Others 154,391 154,391First Admin Reallocation (1,653,876) 386,460 991,667 654 259,973

3,791,956 843,208 2,313,926 1,427 595,299Total First Allocation


Second Addition-Cnty Counse 817 344 473Second Addition-Others 1,971 1,971Second Admin Reallocation (2,315) 541 1,388 1 364

3,794,744 843,749 2,315,787 1,428 595,663Total Allocated

131

Functional Costs for 64000 Human Resources



General Government

11/19/13


Salaries and Benefits 17,872Services and Supplies 5,101Fixed Assets

22,974Total Expenditures

Cost Adjustments:

DeductionsSLO TuitionRX Discount ProgramOutside TuitionOutside Entity EU PaymentsEEO Reimbursement

22,974Total Functional Costs


First Addition-Cnty Counsel LFirst Addition-OthersFirst Admin Reallocation 15,122

38,095Total First Allocation


Second Addition-Cnty CounseSecond Addition-OthersSecond Admin Reallocation 21

38,117Total Allocated

132






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

12000 Cnty Exec 3,697 6,826 6,8260.809% 6,82613000 Cnty Counsel 6,367 11,755 11,7551.394% 11,75552100 Land Maint 17,819 32,896 32,8963.901% 32,89661000 Aud-Cont 8,710 16,079 16,0791.907% 16,07965000 Treasurer 5,158 9,523 9,5231.129% 7 9,530


11000 BOS 2,296 4,238 4,2380.503% 3 4,24121100 DA 7,921 14,624 14,6241.734% 10 14,63421300 Child Supt Srvc 14,835 27,388 27,3883.248% 19 27,40722100 Prob Svcs 4,738 8,747 8,7471.037% 6 8,75322200 Prob Inst 15,386 28,404 28,4043.369% 20 28,42423000 Pub Defend 5,874 10,844 10,8441.286% 8 10,85131100 Fire 30,440 56,196 56,1966.665% 39 56,23532100 Sher-Coroner 21,703 40,066 40,0664.752% 28 40,09432200 Sher-Custody 13,239 24,441 24,4412.899% 17 24,45841100 PHD 20,737 38,282 38,2824.540% 27 38,30941212 PHD-EMS 2,250 4,154 4,1540.493% 3 4,15743000 ADMHS 36,091 66,629 66,6297.902% 46 66,67544000 Soc Svcs 67,079 123,835 123,83514.686% 86 123,92251000 Ag Comm 14,175 26,169 26,1693.104% 18 26,18753100 P&D 3,547 6,548 6,5480.777% 5 6,55254100 PW-Admin 47,203 87,142 87,14210.335% 61 87,20254210 PW-Roads 10,215 18,859 18,8592.237% 13 18,87254300 PW-Surveyor 4,903 9,052 9,0521.074% 6 9,05954410 PW-Flood 6,464 11,933 11,9331.415% 8 11,94154500 PW-SWM 13,686 25,266 25,2662.996% 18 25,28355000 HCD 31,664 58,456 58,4566.933% 41 58,49762000 Clk-Rec-Assr 23,908 44,136 44,1365.234% 31 44,16763100 GS-Admin 13,624 25,152 25,1522.983% 18 25,16981000 SBC Retirement 252 466 4660.055% 46681500 LAFCO 50 92 920.011% 9290901 990 Prop 10 1,748 3,227 3,2270.383% 2 3,23099000 Dept 990 967 1,786 1,7860.212% 1 1,787

456,749 843,208 843,208100.000% 541 843,749Subtotal

Direct Billed

456,749 843,208 843,208100.000% 541 843,749Total Allocated



133




Detail Allocation for 03 Human Resources-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

12000 Cnty Exec 27 14,447 14,4470.624% 14,44713000 Cnty Counsel 38 20,253 20,2530.875% 20,25352100 Land Maint 124 66,076 66,0762.856% 66,07661000 Aud-Cont 59 31,249 31,2491.350% 31,24963200 GS-Purchasing 8 4,333 4,3330.187% 4,33363300 GS-Fac Svcs 44 23,278 23,2781.006% 23,27865000 Treasurer 40 21,446 21,4460.927% 19 21,465


11000 BOS 26 13,708 13,7080.592% 12 13,72021100 DA 135 71,899 71,8993.107% 62 71,96121300 Child Supt Srvc 83 44,188 44,1881.910% 38 44,22622100 Prob Svcs 244 129,770 129,7705.608% 112 129,88222200 Prob Inst 170 90,296 90,2963.902% 78 90,37423000 Pub Defend 74 39,459 39,4591.705% 34 39,49331100 Fire 235 124,771 124,7715.392% 108 124,87932100 Sher-Coroner 405 215,358 215,3589.307% 186 215,54432200 Sher-Custody 281 149,099 149,0996.444% 129 149,22832230 Inmate Welfare 9 4,773 4,7730.206% 4 4,77741100 PHD 484 257,254 257,25411.118% 222 257,47741212 PHD-EMS 13 6,994 6,9940.302% 6 7,00041400 HCD-HS 0 263 2630.011% 26441500 PHD-EHS 28 14,630 14,6300.632% 13 14,64241540 PHD-AS 36 19,096 19,0960.825% 16 19,11341600 PHD-HM 10 5,330 5,3300.230% 5 5,33543000 ADMHS 182 96,489 96,4894.170% 83 96,57343100 ADMHS-MHSA 150 79,828 79,8283.450% 69 79,89743200 ADMHS-ADP 17 9,058 9,0580.391% 8 9,06644000 Soc Svcs 810 430,317 430,31718.597% 372 430,68944001 IHSS 7 3,546 3,5460.153% 3 3,54951000 Ag Comm 29 15,621 15,6210.675% 13 15,63552371 PLCFD 0 13 130.001% 1353100 P&D 50 26,674 26,6741.153% 23 26,69753460 RDA IV Succ 0 242 2420.010% 24253500 P&D-Energy 6 3,281 3,2810.142% 3 3,28453600 P&D-B&S 30 15,687 15,6870.678% 14 15,70153641 P&D-Oil 3 1,593 1,5930.069% 1 1,59554100 PW-Admin 15 8,069 8,0690.349% 7 8,07654210 PW-Roads 120 63,655 63,6552.751% 55 63,71054300 PW-Surveyor 10 5,312 5,3120.230% 5 5,31654410 PW-Flood 37 19,634 19,6340.849% 17 19,65154471 PW-Water 5 2,672 2,6720.115% 2 2,67454478 PW-Proj Clnwtr 3 1,537 1,5370.066% 1 1,538

134




Detail Allocation for 03 Human Resources-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

54500 PW-SWM 79 41,829 41,8291.808% 36 41,86654560 PW-Lag San 16 8,683 8,6830.375% 8 8,69055000 HCD 8 4,190 4,1900.181% 4 4,19455700 HCD-MEF 3 1,593 1,5930.069% 1 1,59557000 CSD 4 2,097 2,0970.091% 2 2,09862000 Clk-Rec-Assr 111 58,813 58,8132.542% 51 58,86463100 GS-Admin 11 5,795 5,7950.250% 5 5,80063420 CEO-Work Com 5 2,608 2,6080.113% 2 2,61163430 CEO-Liability 3 1,593 1,5930.069% 1 1,59563500 GS-Comm 9 4,776 4,7760.206% 4 4,78063600 GS-Veh Ops 19 10,070 10,0700.435% 9 10,07963700 GS-ITS 23 12,090 12,0900.523% 10 12,10163800 GS-Utilities 1 531 5310.023% 53290901 990 Prop 10 14 7,525 7,5250.325% 7 7,53299000 Dept 990 1 531 5310.023% 532

4,356 2,313,926 2,313,926100.000% 1,861 2,315,787Subtotal

Direct Billed

4,356 2,313,926 2,313,926100.000% 1,861 2,315,787Total Allocated


Average number of employees - County onlyFIN Labor Transaction Ledger

135




Detail Allocation for 09 Unemployment Self Ins


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

64332 HR-Unemp SI 100 1,427 1,427100.000% 1 1,428

100 1,427 1,427100.000% 1 1,428Subtotal

Direct Billed

100 1,427 1,427100.000% 1 1,428Total Allocated


100% to Unemployment SI FundCalculated by Personnel

136




Detail Allocation for 10 Employee University


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

12000 Cnty Exec 64 5,606 (562) 5,0440.942% 5,04413000 Cnty Counsel 40 3,532 (298) 3,2340.593% 3,23452100 Land Maint 93 8,211 (150) 8,0611.379% 8,06161000 Aud-Cont 185 16,290 (2,183) 14,1072.736% 14,10763300 GS-Fac Svcs 21 1,854 (200) 1,6540.311% 1,65465000 Treasurer 99 8,741 (908) 7,8331.468% 6 7,838

501 44,234 (4,301) 39,9337.430% 6 39,938Cost Center Subtotal

11000 BOS 16 1,369 (100) 1,2690.230% 1 1,26921100 DA 161 14,171 (2,954) 11,2172.380% 9 11,22621300 Child Supt Srvc 52 4,591 (524) 4,0670.771% 3 4,07022100 Prob Svcs 248 21,852 (781) 21,0713.671% 14 21,08522200 Prob Inst 78 6,887 6,8871.157% 4 6,89123000 Pub Defend 80 7,019 (868) 6,1511.179% 5 6,15631100 Fire 78 6,887 (632) 6,2551.157% 4 6,25932100 Sher-Coroner 256 22,602 (2,460) 20,1423.797% 15 20,15732200 Sher-Custody 176 15,539 (1,643) 13,8962.610% 10 13,90641100 PHD 394 34,742 (5,008) 29,7345.836% 23 29,75741500 PHD-EHS 15 1,280 (148) 1,1320.215% 1 1,13341540 PHD-AS 153 13,508 (300) 13,2082.269% 9 13,21743000 ADMHS 334 29,445 (3,335) 26,1104.946% 19 26,12943100 ADMHS-MHSA 46 4,061 (461) 3,6000.682% 3 3,60343200 ADMHS-ADP 28 2,472 (275) 2,1970.415% 2 2,19944000 Soc Svcs 1,342 118,442 (13,547) 104,89519.896% 77 104,97244001 IHSS 35 3,046 (373) 2,6730.512% 2 2,67551000 Ag Comm 103 9,094 (1,022) 8,0721.528% 6 8,07853100 P&D 224 19,733 (2,107) 17,6263.315% 13 17,63953500 P&D-Energy 68 5,960 (500) 5,4601.001% 4 5,46353600 P&D-B&S 17 1,501 (162) 1,3390.252% 1 1,34053641 P&D-Oil 20 1,766 (370) 1,3960.297% 1 1,39754100 PW-Admin 77 6,754 (623) 6,1311.135% 4 6,13654210 PW-Roads 98 8,608 (1,156) 7,4521.446% 6 7,45854300 PW-Surveyor 4 309 (37) 2720.052% 27254410 PW-Flood 31 2,693 (225) 2,4680.452% 2 2,47054471 PW-Water 8 662 (75) 5870.111% 58854478 PW-Proj Clnwtr 8 662 (75) 5870.111% 58854500 PW-SWM 37 3,267 (299) 2,9680.549% 2 2,97054560 PW-Lag San 8 662 (75) 5870.111% 58855000 HCD 39 3,443 (398) 3,0450.578% 2 3,04857000 CSD 8 662 (150) 5120.111% 51362000 Clk-Rec-Assr 215 18,982 (2,196) 16,7863.189% 12 16,79963100 GS-Admin 74 6,533 (903) 5,6301.098% 4 5,63563430 CEO-Liability 12 1,059 (149) 9100.178% 1 911

137




Detail Allocation for 10 Employee University


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

63600 GS-Veh Ops 6 530 (75) 4550.089% 45563700 GS-ITS 17 1,457 (162) 1,2950.245% 1 1,29663800 GS-Utilities 8 662 (75) 5870.111% 58881000 SBC Retirement 58 5,121 (585) 4,5360.860% 3 4,53987100 APCD 14 1,236 (200) 1,0360.208% 1 1,03790901 990 Prop 10 113 9,977 (1,161) 8,8161.676% 6 8,82299999 Other 1,493 131,818 131,81822.143% 86 131,903

6,743 595,299 (50,490) 544,809100.000% 364 545,173Subtotal

Direct Billed 50,490 50,490 50,490

6,743 595,299 595,299100.000% 364 595,663Total Allocated


Total course hoursEU Database

138



Total Direct Identify Human Resources-Countywide


Employee University

Allocation Summary for 64000 Human Resources

11/19/13

19,230 4,241 13,720 1,26911000 BOS26,317 6,826 14,447 5,04412000 Cnty Exec35,241 11,755 20,253 3,23413000 Cnty Counsel97,821 14,634 71,961 11,22621100 DA75,703 27,407 44,226 4,07021300 Child Supt Srvc

159,719 8,753 129,882 21,08522100 Prob Svcs125,689 28,424 90,374 6,89122200 Prob Inst

56,499 10,851 39,493 6,15623000 Pub Defend187,373 56,235 124,879 6,25931100 Fire275,795 40,094 215,544 20,15732100 Sher-Coroner187,592 24,458 149,228 13,90632200 Sher-Custody

4,777 4,77732230 Inmate Welfare325,542 38,309 257,477 29,75741100 PHD

11,158 4,157 7,00041212 PHD-EMS264 26441400 HCD-HS

15,775 14,642 1,13341500 PHD-EHS32,330 19,113 13,21741540 PHD-AS

5,335 5,33541600 PHD-HM189,377 66,675 96,573 26,12943000 ADMHS

83,500 79,897 3,60343100 ADMHS-MHSA11,264 9,066 2,19943200 ADMHS-ADP

659,582 123,922 430,689 104,97244000 Soc Svcs6,224 3,549 2,67544001 IHSS

49,900 26,187 15,635 8,07851000 Ag Comm107,033 32,896 66,076 8,06152100 Land Maint

13 1352371 PLCFD50,888 6,552 26,697 17,63953100 P&D

242 24253460 RDA IV Succ8,747 3,284 5,46353500 P&D-Energy

17,041 15,701 1,34053600 P&D-B&S2,992 1,595 1,39753641 P&D-Oil

101,414 87,202 8,076 6,13654100 PW-Admin90,040 18,872 63,710 7,45854210 PW-Roads14,647 9,059 5,316 27254300 PW-Surveyor34,062 11,941 19,651 2,47054410 PW-Flood

3,262 2,674 58854471 PW-Water2,125 1,538 58854478 PW-Proj Clnwtr

70,119 25,283 41,866 2,97054500 PW-SWM9,278 8,690 58854560 PW-Lag San

65,738 58,497 4,194 3,04855000 HCD1,595 1,59555700 HCD-MEF2,611 2,098 51357000 CSD

61,435 16,079 31,249 14,10761000 Aud-Cont

139



Total Direct Identify Human Resources-Countywide


Employee University

Allocation Summary for 64000 Human Resources

11/19/13

119,830 44,167 58,864 16,79962000 Clk-Rec-Assr36,605 25,169 5,800 5,63563100 GS-Admin

4,333 4,33363200 GS-Purchasing24,933 23,278 1,65463300 GS-Fac Svcs

2,611 2,61163420 CEO-Work Comp2,506 1,595 91163430 CEO-Liability4,780 4,78063500 GS-Comm

10,534 10,079 45563600 GS-Veh Ops13,397 12,101 1,29663700 GS-ITS

1,119 532 58863800 GS-Utilities1,428 1,42864332 HR-Unemp SI

38,833 9,530 21,465 7,83865000 Treasurer5,005 466 4,53981000 SBC Retirement

92 9281500 LAFCO1,037 1,03787100 APCD

19,584 3,230 7,532 8,82290901 990 Prop 102,319 1,787 53299000 Dept 990

131,903 131,90399999 Other50,490 50,490DirectBilled

3,756,627Total Allocated 843,749 2,315,787 1,428 595,663

140



TREASURER

ALLOCATION DETAIL

141


Schedule 10.100

Treasurer-Tax Collector-Public Administrator/Guardian [Cost Center 65000]

The Treasurer-Tax Collector-Public Administrator/Guardian accumulates costs for both allowable and unallowable functions using the County’s Financial Information Network (FIN). Intrafund billings and revenues received for allowable functions offset grantee allocations. Revenues from refunds or reimbursements offset functional expenditures. The Plan allocates costs for these allowable Treasurer-Tax Collector-Public Administrator/Guardian functions:

Deferred Compensation: The Treasurer’s department oversees the deferred compensation program for all eligible County employees and is the liaison between Great-West and the County. Activities related to this program include the review and related approval or denial of the purchase of service credits, additional retirement credit, incoming transfers, death benefit claims, mortgage loans, three year catch-up enrollment and vacation pay out at retirement. The costs for the proper and efficient daily administration of the three plans under contract with Great-West (Deferred Compensation, Social Security Compliance, and 401(a) Supplemental Retirement Plans) are accumulated in the appropriate FIN activity code. The Plan allocates these costs based on the average number of contributing employees.

The following functions no longer generate allowable costs but will remain in the plan until the rollforward associated with prior plans is complete:

Central Collections: Central Collections are no longer included in the plan beginning in fiscal year 2014-15. The function will remain in the plan through 2015-16, when the rollforward related to prior years will be complete.

Bank Activity Charges: Bank activity charges are no longer included in the Plan beginning in fiscal year 2013-14. The function will remain in the Plan through 2014-2015, when the rollforward related to prior years will be complete.

142

Costs to be allocated for 65000 Treasurer



First Allocation

Second Allocation

Total

11/19/13


Salaries and Benefits 4,602,185 4,602,185Services and Supplies 1,474,396 1,474,396Fixed AssetsIntrafund Trfs(+) 800 800


Deductions:

N/A: Fixed Assets



00001 Eq Use Allow 7,094 7,09400002 Str Use Allow 26,349 26,34912000 Cnty Exec 20,766 915 21,68013000 Cnty Counsel 109,643 3,178 112,82161000 Aud-Cont 51,387 1,079 52,46563200 GS-Purchasing 7,478 152 7,62963300 GS-Fac Svcs 73,030 244 73,27464000 Human Resources 38,802 31 38,833


Cost Adjustments:

(1,872) (1,872)



143

Functional Costs for 65000 Treasurer




Deferred Compensation

General Government

11/19/13


Salaries and Benefits 4,602,185 808,508 53,415 3,740,262Services and Supplies 1,474,396 251,739 1,222,657Fixed AssetsIntrafund Trfs(+) 800 800

6,077,381 1,060,248 53,415 4,963,718Total Expenditures

Cost Adjustments:

Deductions(1,872) (1,857) (15)

6,075,510 1,058,391 53,400 4,963,718Total Functional Costs


First Addition-Cnty Counsel L 109,643 44,813 64,831First Addition-Others 224,905 224,905First Admin Reallocation (1,328,108) 18,700 1,309,409

6,410,058 72,100 6,337,958Total First Allocation


Second Addition-Cnty Counse 3,178 1,299 1,879Second Addition-Others 2,420 2,420Second Admin Reallocation (3,719) 52 3,666

6,415,655 72,152 6,343,503Total Allocated

144

65000 Treasurer



Detail Allocation for 07 Deferred Compensation


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

12000 Cnty Exec 12 446 4460.619% 44613000 Cnty Counsel 21 767 7671.063% 76752100 Land Maint 23 848 8481.176% 84861000 Aud-Cont 24 872 8721.210% 87263200 GS-Purchasing 4 145 1450.201% 14563300 GS-Fac Svcs 21 762 7621.057% 76264000 Human Resource 13 478 4780.662% 478

119 4,317 4,3175.988% 4,317Cost Center Subtotal

11000 BOS 12 441 4410.611% 44121100 DA 60 2,174 2,1743.015% 2 2,17621300 Child Supt Srvc 49 1,755 1,7552.434% 1 1,75622100 Prob Svcs 162 5,869 5,8698.140% 5 5,87322200 Prob Inst 67 2,424 2,4243.362% 2 2,42623000 Pub Defend 24 851 8511.180% 1 85131100 Fire 163 5,890 5,8908.169% 5 5,89432100 Sher-Coroner 202 7,298 7,29810.123% 6 7,30432200 Sher-Custody 139 5,021 5,0216.964% 4 5,02532230 Inmate Welfare 3 108 1080.150% 10841100 PHD 234 8,445 8,44511.712% 7 8,45141212 PHD-EMS 4 137 1370.190% 13741400 HCD-HS 0 3 30.004% 341500 PHD-EHS 14 502 5020.696% 50241540 PHD-AS 10 350 3500.485% 35041600 PHD-HM 4 148 1480.206% 14843000 ADMHS 66 2,396 2,3963.324% 2 2,39843100 ADMHS-MHSA 45 1,636 1,6362.269% 1 1,63743200 ADMHS-ADP 8 286 2860.397% 28744000 Soc Svcs 301 10,875 10,87515.083% 8 10,88444001 IHSS 2 72 720.100% 7251000 Ag Comm 10 377 3770.523% 37752371 PLCFD 0 1 10.001% 153100 P&D 31 1,134 1,1341.572% 1 1,13453460 RDA IV Succ 0 15 150.021% 1553500 P&D-Energy 4 135 1350.187% 13553600 P&D-B&S 20 734 7341.018% 1 73454100 PW-Admin 9 325 3250.451% 32654210 PW-Roads 70 2,547 2,5473.532% 2 2,54954300 PW-Surveyor 4 139 1390.193% 13954410 PW-Flood 17 618 6180.857% 61954471 PW-Water 2 73 730.101% 7354478 PW-Proj Clnwtr 2 56 560.078% 5654500 PW-SWM 25 915 9151.269% 1 916

145

65000 Treasurer



Detail Allocation for 07 Deferred Compensation


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/19/13

54560 PW-Lag San 8 296 2960.411% 29655000 HCD 3 107 1070.149% 10755700 HCD-MEF 1 36 360.050% 3657000 CSD 2 70 700.098% 7062000 Clk-Rec-Assr 46 1,655 1,6552.295% 1 1,65663100 GS-Admin 6 203 2030.282% 20363420 CEO-Work Com 2 72 720.100% 7263430 CEO-Liability 2 72 720.100% 7263500 GS-Comm 4 136 1360.189% 13663600 GS-Veh Ops 10 350 3500.485% 35063700 GS-ITS 9 309 3090.428% 30963800 GS-Utilities 1 36 360.050% 3681000 SBC Retirement 11 413 4130.573% 41390901 990 Prop 10 8 277 2770.385% 277

1,994 72,100 72,100100.000% 52 72,152Subtotal

Direct Billed

1,994 72,100 72,100100.000% 52 72,152Total Allocated


Average number of contributing employeesPay+ Payroll System

146



Total Deferred Compensation

Allocation Summary for 65000 Treasurer

11/19/13

441 44111000 BOS446 44612000 Cnty Exec767 76713000 Cnty Counsel

2,176 2,17621100 DA1,756 1,75621300 Child Supt Srvc5,873 5,87322100 Prob Svcs2,426 2,42622200 Prob Inst

851 85123000 Pub Defend5,894 5,89431100 Fire7,304 7,30432100 Sher-Coroner5,025 5,02532200 Sher-Custody

108 10832230 Inmate Welfare8,451 8,45141100 PHD

137 13741212 PHD-EMS3 341400 HCD-HS

502 50241500 PHD-EHS350 35041540 PHD-AS148 14841600 PHD-HM

2,398 2,39843000 ADMHS1,637 1,63743100 ADMHS-MHSA

287 28743200 ADMHS-ADP10,884 10,88444000 Soc Svcs

72 7244001 IHSS377 37751000 Ag Comm848 84852100 Land Maint

1 152371 PLCFD1,134 1,13453100 P&D

15 1553460 RDA IV Succ135 13553500 P&D-Energy734 73453600 P&D-B&S326 32654100 PW-Admin

2,549 2,54954210 PW-Roads139 13954300 PW-Surveyor619 61954410 PW-Flood

73 7354471 PW-Water56 5654478 PW-Proj Clnwtr

916 91654500 PW-SWM296 29654560 PW-Lag San107 10755000 HCD

36 3655700 HCD-MEF70 7057000 CSD

872 87261000 Aud-Cont1,656 1,65662000 Clk-Rec-Assr

147



Total Deferred Compensation

Allocation Summary for 65000 Treasurer

11/19/13

203 20363100 GS-Admin145 14563200 GS-Purchasing762 76263300 GS-Fac Svcs

72 7263420 CEO-Work Comp72 7263430 CEO-Liability

136 13663500 GS-Comm350 35063600 GS-Veh Ops309 30963700 GS-ITS

36 3663800 GS-Utilities478 47864000 Human Resources413 41381000 SBC Retirement277 27790901 990 Prop 10

72,152Total Allocated 72,152

148



SUPPLEMENTAL INFORMATION

149


Supplemental Information

Table of Contents Exhibit Page

Internal Service Funds I ............General Comments ........................................................................................................................ 152 2 ............Combining Statement of Net Position ........................................................................................... 157 3 ............Combining Statement of Revenues, Expenses & Changes in Fund Net Position ......................... 158 4 ............Combining Statement of Cash Flows ............................................................................................ 159

Structures 4 ............Structure Allocations by Cost Plan Unit ....................................................................................... 161 5 ............Structure Allocations by Building ................................................................................................. 168 6 ............Occupancy of Multi-Use Structures .............................................................................................. 173 7 ............Occupancy in Non-County Owned Structures .............................................................................. 190 8 ............Details of County-Owned Structures ............................................................................................ 191 (Acquisition Means, Dates, Costs, and Improvements)

Pension Trust Fund & Risk Management 9 ............Certification of Actuarial Assumptions ......................................................................................... 213 10 ..........Actuarial Summary Reports .......................................................................................................... 214

150




INTERNAL SERVICE FUNDS

151


Exhibit 1 Cost Allocation Plan Supplement

Internal Service Funds These funds have been established to account for services furnished to the County and various other governmental agencies. They are exempt from legal compliance for budgetary control and follow commercial accounting principles for a determination of operating, rather than budgetary, results. Their major source of revenue consists of charges to user departments for services rendered. These charges are based upon standard rates calculated on an estimated cost recovery basis. Information Technology Services This fund provides information technology services to County departments and various other governmental agencies. Charges are designed to recover costs of each system. Material (5% of operating budget), cumulative profits or losses are carried forward and used to adjust the allocation schedules for subsequent year’s allocations. Interest earnings are applied to offset administrative costs. Costs of operating the fund include personnel, supplies, utilities, maintenance, cost allocation, and depreciation of equipment. The current billing structure is based on 5 main service categories provided by the fund, as follows: 1) Enterprise Technical Infrastructure Services: includes network and security services. Total expenses are allocated to each department based on the use of the Network as captured by Network Monitoring tools over the course of the year. 2) Infrastructure Services: Total expenses are allocated to each department based on the use of the County’s Active Directories as captured by Active Directory Reporting Tools over the course of the year. 3) Desktop Support: Total expenses are allocated to departments that do not have their own desktop support personnel and require this service. 4) Enterprise Applications – Email: Total expenses are allocated to each department based on the use of the County’s Exchange 2007 Email system as captured by Exchange reporting tools over the course of the year. Allocation percentages were derived for email utilizing the number of mailboxes migrated from Exchange 2003 to Exchange 2007 during the upgrade process in October 2008. 5) Enterprise Applications - Data for Decision Making: Total expenses are allocated to each department based on the number of FTE’s as published in the County’s Budget book one year prior to the allocation. Communications Services This fund was established to provide centralized coordination of all County radio and communications activity. Rates to user departments are for maintenance and engineering services, and depreciation on the equipment in their possession. Billing for fixed asset purchases follows receipt of the equipment and payment of the invoice. Telephone Services, formerly a general fund program, was transferred into this fund effective July 1, 1995. Rates charged users are designed to recover the cost of the program and are annually updated to reflect cost changes. Vehicle Operations and Maintenance This fund provides for the maintenance, servicing and repair of County vehicles. The fund bills for services in three categories: Assigned Vehicles, Pool Vehicle Usage, and Operating Cost Vehicles. Assigned vehicle rates include replacement capital (depreciation and replacement factor), assigned overhead to cover indirect costs of the fund, and a charge per mile to cover fuel and repairs and maintenance. The replacement capital component is not charged on fully depreciated vehicles. Pool vehicle rates are charged on a fixed cost per mile plus a fixed hourly charge premised on a 9-

152


Exhibit 1

Internal Service Funds (continued)

Vehicle Operations and Maintenance (continued) hour day. The cost per mile rate is updated monthly to reflect the most current actual fuel costs. Operating cost vehicles are owned by the departments; they pay only for actual operating expenses of fuel and repairs and maintenance, plus minimal overhead to cover the administrative costs of having the vehicle in the Fleet Management System. There is no depreciation component.

Vehicles are replaced based on mileage and age criteria that vary per class of vehicle. Increases to the vehicle fleet are initially funded by the department requesting the vehicle and managed by the vehicle fund. The fund becomes responsible for replacement of the vehicle and tracking the capital contributions; when the vehicle fleet is decreased the contributed capital is returned to the contributing department along with any proceeds of the sale. Utilities This fund was established July 1, 2007, to provide Countywide management of all utility costs, including electricity, water, natural gas, and refuse. Costs are allocated through the fund to the occupants of the building or cluster of buildings incurring the costs based upon relative square footage of occupancy adjusted by a pro-rata share of the common areas. Self-Insurance Programs The County has five self-insurance funds. The Human Resources Department operates the Dental Self-Insurance and Unemployment Self-Insurance Plans. The General Services Department – Risk Management Division operates the remaining three self-insurance funds: Workers’ Compensation, County Liability and Medical Malpractice. The objective of these three funds is to take a broad approach towards the County’s Self-Insurance Program and limit the losses by centralizing authority under the Risk Management Division. The “Risk Management and Insurance” column on the Combining Statement of Net Assets combines the County’s five self-insurance funds. Dental Self-Insurance Fund The County established the Dental Self-Insurance Fund to provide for payment of dental expenses incurred by County employees, retirees, and eligible dependents. Professional administrators process all claims and make payments to claimants based on a schedule of benefits pre-established by the administrator. The fund reimburses the administrator for claims paid plus a fee for administration. The fund establishes premium rates to allow for the recovery of all claims paid plus maintenance of an adequate reserve. The County makes a contribution toward each employee’s premium through the departmental budgets. Employees pay premiums for dependents and any additional co-insurance for their own coverage through payroll deductions. Board of Supervisors Resolution No. 82-336 established a reserve of $650,000 for payment of future claims. Rates and claim reserve levels are set annually based on recommendations of a professional actuary report. Board Resolution No. 79-76 established the Health and Dental Self-Insurance Fund on February 12, 1979. The self-insured Medical Plan was terminated on December 31, 1999 and payment for claims and related administration was continued into 2000. The reserve level has been adjusted to reflect the necessary level for the continuation of the self-insured Dental Plan.

153


Exhibit 1


Unemployment Self-Insurance State law requires the County to maintain unemployment insurance. The County has elected to be self-insured and has established this fund for the payment of unemployment insurance claims by County employees that have been processed and approved by the State Employment Development Department. The premium rate is based on a weighted average of each department’s five-year unemployment claims experience along with the overall County claims experience. Typically, the departmental rate is set for two years; however, due to a reduction in the 2006-07 claims expenses from anticipated levels and the resulting increase in the level of reserves, the rates for the 2007-08 year were substantially reduced to an average departmental rate of 0.050%. Based on continued lower than anticipated unemployment claims payments and sufficient reserve levels, this departmental rate for 2008-09 was adjusted to an average rate of 0.060% times payroll which is below the anticipated expense requirements of 0.175%. Due to the economic downturn and federal extensions of benefits, unemployment insurance claims have increased over the last year. As a result, the rates have increased with the new average rate being 0.546% of payroll. A department’s rate will vary from the average, but will have a floor of 0.481% and a ceiling of 0.631%. This capping is done to smooth the premium fluctuations between each adjustment cycle. Workers' Compensation Self-Insurance Fund

Beginning July 1, 2010, per Board direction, the County purchased insurance through the CSAC – Excess Insurance Authority Workers’ Compensation Program (PWC.) Charges are fixed premiums as approved by the Risk Management Evaluation Team (RMET) consisting of representatives from General Services, County Executive Office, Auditor Controller and County Counsel. Overall premiums consist of CSAC-EIA Primary Workers’ Compensation Premiums, PWC program oversight & overhead, County Counsel, and Safety Officer costs

The fund allocates premiums to all departments. The fund bases 80% of the premium on a 5-year paid loss history and 20% of the premium on the loss exposure of the various departments based on their covered payrolls. Total rates allocated are pro-rated to produce sufficient total revenue for payment of PWC premiums and maintenance of the reserve for tail claims prior to 6/30/2011. Board of Supervisors’ Resolution 73-462 established the Workers’ Compensation Self-Insurance Fund on July 9, 1973. Board Resolution No. 82-336 established an initial reserve of $2,000,000 for payment of future claims. On July 18, 1995, the Board of Supervisors adopted the policy stating that the fund’s reserves are to be maintained at the expected confidence level, discounted as determined by the outside actuary consultant. County Liability Self-Insurance Fund This fund provides for payment of personal injury and property damage losses, excess insurance premiums, claim investigation services, and administrative and legal fees. The County insures itself to $500,000 per occurrence. The County purchases additional excess liability coverage above the County's $500,000 self-insured retention through a CSAC-EIA program. The fund charges each department a premium, 80% of which is based on a seven year moving average of prior loss experience and 20% on risk exposure based on departments’ payroll. Interest earned by the fund is considered in the determination of the required reserve. Board of Supervisors’ Resolution 75-79 established the Liability Self-Insurance Fund on February 3, 1975. Board Resolution No. 82-336 established an initial reserve of $1.8 million for payment of future claims. On July 18, 1995, the Board of Supervisors adopted the policy stating that the fund’s reserves are to be maintained at the expected confidence level, discounted as determined by the outside actuary consultant. In addition, the fund provides for payment of various property insurance. Building and contents insurance is allocated to the departments based upon their relative occupancy of a given building. Nearly all structures have been appraised for insurance purposes by an outside appraiser. The county’s vehicle and equipment insurance is purchased by the fund and allocated to the Vehicle Operations Fund which then further allocates it to the departments based upon their vehicle usage. Other insurance, such as aviation, pollution and bond is also purchased by the fund and allocated to the user departments.

154


Exhibit 1


Medical Malpractice

This fund provides for the payment of self-insured medical malpractice and general liability losses (which arise from the operations of Public Health and Alcohol, Drug and Mental Health Departments), excess insurance premiums for this purpose, claim investigation services, and legal fees. Premiums to the Public Health Department and Alcohol, Drug and Mental Health Department are 80% based on claims experience over the past 5 years and 20% based on risk exposure of the departments’ payroll. The County insures itself to $500,000 per occurrence. The County purchases additional excess medical malpractice coverage above the County’s $500,000 self-insured retention through a CSAC–EIA program. Board Resolution No. 92-202 established the Medical Malpractice Self-Insurance Fund on April 14, 1992. The audited financial statements for these Internal Service Funds follow this exhibit.

155


Exhibit 1

Internal Service Funds (continued) Some elements of the self-insurance programs include: 1. The self-insurance programs develop premiums based on loss experience and exposure, cost of excess

insurance, administrative costs, and maintenance of reserve levels.

2. Reserve analysis by outside independent actuaries began in 1983-84 and will be continued in order to produce information for proper reserve accounting.

3. The internal service fund method of accounting captures all costs of operating programs.

4. All General Liability and Medical Malpractice claims are administered by County staff. For Workers’ Compensation, in July 2010 per Board direction, the County purchased insurance through the CSAC-Excess Insurance Authority Workers’ Compensation Program (PWC).

5. Independent outside file audits are completed at least every two years as required by CSAC-EIA or more frequently if deemed necessary by the County.

Maximum Potential Exposure Assumed Program Limits – Coverage $ 500,000 per occurrence General Liability – The County is a self-insured public entity

with a self-insured retention of $500,000. Excess coverage is provided through a joint-powers agreement with CSAC-EIA.

N/A Workers' Compensation – The County purchases insurance through the CSAC EIA Workers’ Compensation Program (PWC).

$ 10,000 deductible Property – As of June 30, 1999, the County has insured, on an all risk basis, its various buildings and personal property to a total value of $490 million, including flood and earthquake. The policy has a $10,000 deductible for all coverages except earthquake; the earthquake deductible is dependent on the loss.

$ 500,000 per occurrence Medical Malpractice – As of June 1, 1988, the County became self-insured with respect to all of its medical and mental health operations. The County has a self-insured retention of $500,000. Excess insurance coverage is provided through a joint-powers agreement with CSAC-EIA.

$ 25,000 deductible Bond – The County purchases a Public Employee Faithful Performance Bond with a $25,000 deductible.

$ 5,000 deductible Boiler and Machinery – The deductibles on the Boiler and Machinery policy is $5,000 per loss.

$ 25,000 deductible Bond – The County purchases a Commercial Crime Policy for money and securities, depositor’s forgery, and computer fraud with a $25,000 deductible.

156

COUNTY OF SANTA BARBARA, CALIFORNIAINTERNAL SERVICE FUNDSCOMBINING STATEMENT OF NET POSITIONJune 30, 2013 (in thousands)

Vehicle RiskInformation Operations Management Communi-Technology and and cations

Services Maintenance Insurance Services Utilities TotalASSETSCurrent assets:

Cash and investments 4,941$ 16,004$ 32,181$ 7,927$ 421$ 61,474$ Accounts receivable, net:

Use of money and property 4 13 24 6 1 48 Intergovernmental -- -- -- -- 72 72 Charges for services -- -- 1,121 -- 14 1,135

Inventories -- 209 -- 110 -- 319 Prepaid items -- -- 25 -- -- 25

Total current assets 4,945 16,226 33,351 8,043 508 63,073

Noncurrent assets:

Other receivables -- -- 200 -- 1,285 1,485 Restricted cash and investments -- 10 -- -- 28 38 Capital assets, net of

accumulated depreciation/amortization (Note 7) 2,422 14,804 7 1,590 3,746 22,569 Total noncurrent assets 2,422 14,814 207 1,590 5,059 24,092

Total assets 7,367 31,040 33,558 9,633 5,567 87,165

DEFERRED OUTFLOWS OF RESOURCES

Total deferred outflows of resources -- -- -- -- -- --

LIABILITIES

Current liabilities:

Accounts payable 239 11 781 3 -- 1,034 Salaries and benefits payable 200 102 45 57 9 413 Other payables -- -- -- -- 62 62 Compensated absences 210 146 34 62 11 463 Notes payable -- -- -- -- 330 330 Liability for self-insurance claims -- -- 8,920 -- -- 8,920

Total current liabilities 649 259 9,780 122 412 11,222

Noncurrent liabilities:

Compensated absences 149 -- 32 23 6 210 Notes payable -- -- -- -- 4,590 4,590 Liability for self-insurance claims -- -- 23,024 -- -- 23,024 OPEB obligation 510 272 178 162 15 1,137

Total noncurrent liabilities 659 272 23,234 185 4,611 28,961 Total liabilities 1,308 531 33,014 307 5,023 40,183

DEFERRED INFLOWS OF RESOURCES

Total deferred inflows of resources -- -- -- -- -- --

NET POSITION

Net investment in capital assets 2,422 14,804 7 1,590 (449) 18,374 Unrestricted 3,637 15,705 537 7,736 993 28,608

Total net position 6,059$ 30,509$ 544$ 9,326$ 544$ 46,982$

The notes to the financial statements are an integral part of this statement.

157

COUNTY OF SANTA BARBARA, CALIFORNIAINTERNAL SERVICE FUNDSCOMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITIONFOR THE FISCAL YEAR ENDED June 30, 2013 (in thousands)

Vehicle Risk

Information Operations Management Communi-

Technology and and cations

Services Maintenance Insurance Services Utilities Total

Operating revenues:

Charges for sales and services 6,125$ 10,447$ 24,119$ 3,060$ 5,136$ 48,887$ Self-insurance recovery -- -- 2,103 -- -- 2,103 Other operating revenues 286 27 33 159 -- 505

Total operating revenues 6,411 10,474 26,255 3,219 5,136 51,495

Operating expenses:

Salaries and benefits 3,379 1,859 874 1,132 134 7,378 Services and supplies 1,433 5,532 14,568 1,792 4,882 28,207 Self-insurance claims -- -- 8,323 -- -- 8,323 Contractual services 4 41 117 142 192 496 Depreciation and amortization 689 2,363 6 390 -- 3,448 County overhead allocation 278 117 (648) 108 6 (139)

Total operating expenses 5,783 9,912 23,240 3,564 5,214 47,713

Operating income (loss) 628 562 3,015 (345) (78) 3,782

Non-operating revenues (expenses):

Use of money and property (10) (34) (87) 127 (1) (5) Interest expense -- -- -- -- (208) (208) Gain on sale of capital assets -- 111 -- -- -- 111 Other non-operating revenues 30 -- 43 71 613 757

Total non-operating revenues (expenses) 20 77 (44) 198 404 655

Income (loss) before transfers 648 639 2,971 (147) 326 4,437

Transfers in -- 213 -- -- 30 243 Transfers out -- (258) -- (30) (10) (298)

Transfers in (out), net -- (45) -- (30) 20 (55)

Change in net position 648 594 2,971 (177) 346 4,382

Total net position - beginning 5,411 29,915 (2,427) 9,503 258 42,660 Cumulative effect of change in accounting principle -- -- -- -- (60) (60)

Total net position - beginning, as restated 5,411 29,915 (2,427) 9,503 198 42,600 Total net position - ending 6,059$ 30,509$ 544$ 9,326$ 544$ 46,982$


158

COUNTY OF SANTA BARBARA, CALIFORNIAINTERNAL SERVICE FUNDSCOMBINING STATEMENT OF CASH FLOWSFOR THE FISCAL YEAR ENDED June 30, 2013 (in thousands)

Vehicle RiskInformation Operations Management Communi-Technology and and cations

Services Maintenance Insurance Services Utilities Total

CASH FLOWS FROM OPERATING ACTIVITIESReceipts from interfund services provided 6,414$ 10,500$ 23,461$ 3,219$ 5,494$ 49,088$ Receipts from self-insurance recovery -- -- 2,103 -- -- 2,103 Payments to employees (3,296) (1,837) (843) (1,094) (132) (7,202) Payments to suppliers (1,202) (5,620) (14,559) (1,953) (5,616) (28,950) Payments for self-insurance claims -- -- (11,915) -- -- (11,915) County overhead allocation

payments to the General Fund (278) (117) 648 (108) (6) 139 Other receipts 30 -- 43 71 458 602

Net cash provided (used) by operating activities 1,668 2,926 (1,062) 135 198 3,865

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES

Transfers from other funds -- 213 -- -- 30 243 Transfers to other funds -- (258) -- (30) (10) (298)

Net cash provided (used) by noncapital financing activities -- (45) -- (30) 20 (55)

CASH FLOWS FROM CAPITAL AND RELATEDFINANCING ACTIVITIES

Purchase of capital assets (1,234) (2,722) -- (421) (266) (4,643) Proceeds from sales of capital assets -- 233 -- -- -- 233 Principal paid on bonds and notes payable -- -- -- -- (330) (330) Interest paid on bonds and notes payable -- -- -- -- (208) (208) Federal interest subsidy on bonds payable -- -- -- -- 155 155

Net cash used by capitaland related financing activities (1,234) (2,489) -- (421) (649) (4,793)

CASH FLOWS FROM INVESTING ACTIVITIESUse of money and property received (6) (19) (53) 136 -- 58

Net cash provided (used) by investing activities (6) (19) (53) 136 -- 58

Net change in cash and cash equivalents 428 373 (1,115) (180) (431) (925)

Cash and cash equivalents - beginning 4,513 15,641 33,296 8,107 880 62,437 Cash and cash equivalents - ending 4,941$ 16,014$ 32,181$ 7,927$ 449$ 61,512$

Reconciliation of cash and cash equivalents to the Statement of Net Position

Cash and investments per Statement of Net Position 4,941$ 16,004$ 32,181$ 7,927$ 421$ 61,474 Restricted cash and investments

per Statement of Net Position -- 10 -- -- 28 38 Total cash and cash equivalents

per Statement of Net Position 4,941$ 16,014$ 32,181$ 7,927$ 449$ 61,512$

Reconciliation of operating income (loss) tonet cash provided (used) by operating activities:

Operating income (loss) 628$ 562$ 3,015$ (345)$ (78)$ 3,782$ Adjustments to reconcile operating income (loss) to

net cash provided (used) by operating activities:Depreciation and amortization 689 2,363 6 390 -- 3,448 Other non-operating revenue 30 -- 43 71 458 602 Changes in assets, deferred inflows, liabilities,

and deferred outflows:Accounts and other receivables -- 24 (691) -- 356 (311) Prepaid items -- -- 28 -- -- 28 Inventories -- 24 -- -- -- 24 Accounts payable 238 (69) 98 (19) (540) (292) Salaries and benefits payable 83 22 31 38 2 176 Liability for self-insurance claims -- -- (3,592) -- -- (3,592)

Net cash provided (used) by operating activities 1,668$ 2,926$ (1,062)$ 135$ 198$ 3,865$

Noncash investing, capital, and financing activities --$ --$ --$ --$ --$ --$


159




STRUCTURES

160

COUNTY OF SANTA BARBARA2014-15 COST ALLOCATION PLAN SUPPLEMENT

SUMMARY OF STRUCTURE ALLOCATIONS BY COST PLAN UNITFISCAL YEAR 2012-13

EXHIBIT 4

Multi-Use BuildingsStruct. Code Allocated

TotalAllocated

Single-Use BuildingsStruct. Code Allocated

Allocations to the General Fund

F01005 1,023,849 1,023,849Cost Plan Unit 11000 Board of Supervisors

N02001 45,945 45,945

P05001 57,977 57,977

T02002 721,822 721,822

1,849,593 0 1,849,593

F01005 846,112 846,112Cost Plan Unit 12000 County Executive

J05020 6,895,664 6,895,664

T02002 35,259 35,259

T02005 15,565 15,565

7,792,599 0 7,792,599

F01005 965,865 965,865Cost Plan Unit 13000 County Counsel

T03302 41,583 41,583

1,007,448 0 1,007,448

F01006 6,542,141 6,542,141Cost Plan Unit 21100 District Attorney

P03001 645,369 645,369

T03302 484,196 484,196

T04004 1,453,442 1,453,442

T04008 2,816,828 2,816,828

5,399,835 6,542,141 11,941,976

F01011 1,382,289 1,382,289Cost Plan Unit 22100 Probation Services

J01015 512,211 512,211

T02006 4,121,627 4,121,627

F01005 342,635 342,635

P03001 955,796 955,796

1,298,431 6,016,127 7,314,558

J01018 1,295,692 1,295,692Cost Plan Unit 22200 Probation Institutions

L02001 1,424,579 1,424,579

L02021 142,739 142,739

L02024 568,971 568,971

T03301 6,706,842 6,706,842

6,706,842 3,431,981 10,138,823

T04006 837,452 837,452Cost Plan Unit 23000 Public Defender

F02002 5,533,632 5,533,632

F02003 534,508 534,508

P03001 231,589 231,589

T03302 581,106 581,106

T04008 3,609,359 3,609,359

10,490,193 837,452 11,327,645

161



EXHIBIT 4


TotalAllocated


J01003 29,546 29,546Cost Plan Unit 32100 Sheriff-Law Enforcement

J01010 36,824 36,824

J01011 8,093 8,093

J03034 1,982,729 1,982,729

J03035 1,433,098 1,433,098

J04001 2,420,387 2,420,387

T03201 681,863 681,863

F02004 278,457 278,457

N02001 200,842 200,842

P03001 334,202 334,202

P03003 46,604 46,604

T04004 294,966 294,966

1,155,072 6,592,540 7,747,613

J03015 4,196,495 4,196,495Cost Plan Unit 32200 Sheriff-Custody

J03017 1,072,260 1,072,260

J03021 509,492 509,492

J03028 9,472,060 9,472,060

J03010 5,033,089 5,033,089

5,033,089 15,250,308 20,283,397

T02005 656,543 656,543Cost Plan Unit 41500 Public Health Dept-EHS

656,543 0 656,543

H01001 345,827 345,827Cost Plan Unit 41540 Public Health Dept-AS

T03011 1,066,379 1,066,379

0 1,412,206 1,412,206

J02020 123,968 123,968Cost Plan Unit 51000 Agricultural Commissioner

N02006 3,949 3,949

T03001 259,405 259,405

A01001 5,327 5,327

P03003 31,723 31,723

T03006 157,821 157,821

194,871 387,323 582,193

D99999 3,987,939 3,987,939Cost Plan Unit 52100 Parks

F80100 297,109 297,109

J04034 962,943 962,943

X01010 2,396,097 2,396,097

F02003 255,571 255,571

255,571 7,644,088 7,899,659

F01004 465,504 465,504Cost Plan Unit 53100 Planning & Development

T03006 68,519 68,519

534,023 0 534,023

162



EXHIBIT 4


TotalAllocated


F01004 48,682 48,682Cost Plan Unit 53500 P&D-Energy Division

48,682 0 48,682

F01004 147,470 147,470Cost Plan Unit 53600 P&D-Building & Safety

J02013 15,355 15,355

T03006 135,362 135,362

298,188 0 298,188

F01004 136,636 136,636Cost Plan Unit 54100 Public Works-Admin

T03010 269,221 269,221

405,857 0 405,857

F01004 66,821 66,821Cost Plan Unit 54300 Public Works-Surveyor

T03010 119,654 119,654

186,475 0 186,475

F01004 23,877 23,877Cost Plan Unit 55000 Housing and Community Developm

F01005 105,426 105,426

129,304 0 129,304

A02001 700,549 700,549Cost Plan Unit 57000 Community Services

P02001 57,677 57,677

X01001 129,815 129,815

N02001 216,236 216,236

216,236 888,041 1,104,277

F01004 53,493 53,493Cost Plan Unit 61000 Auditor-Controller

F01005 1,227,808 1,227,808

T02005 51,884 51,884

1,333,184 0 1,333,184

F02001 3,677,729 3,677,729Cost Plan Unit 62000 Clerk-Recorder-Assessor

F01004 15,289 15,289

F01005 1,470,558 1,470,558

J02030 1,132,938 1,132,938

J04047 1,354,751 1,354,751

P03003 141,957 141,957

T02002 975,488 975,488

5,090,981 3,677,729 8,768,710

F01005 459,144 459,144Cost Plan Unit 63100 General Services-Admin

F02004 59,550 59,550

518,694 0 518,694

F01005 257,077 257,077Cost Plan Unit 63200 General Services-Purchasing

257,077 0 257,077

163



EXHIBIT 4


TotalAllocated


F01009 269,591 269,591Cost Plan Unit 63300 General Services-Facilities Services

F04001 380,360 380,360

J02006 8,987 8,987

J05011 531,559 531,559

J05016 154,259 154,259

L03001 1,085,729 1,085,729

L03004 52,920 52,920

L03010 70,004 70,004

L03012 73,810 73,810

N01002 18,524 18,524

N02002 50,778 50,778

A01001 551,769 551,769

F02003 393,822 393,822

F02004 155,976 155,976

J02030 490,096 490,096

J03010 13,296 13,296

P05001 762,151 762,151

T03403 132,383 132,383

T04008 3,160,576 3,160,576

5,660,070 2,696,522 8,356,591

J02022 323,217 323,217Cost Plan Unit 64000 Human Resources

F01002 961,516 961,516

F01005 125,835 125,835

J02016 34,957 34,957

1,122,308 323,217 1,445,525

F01004 16,857 16,857Cost Plan Unit 65000 Treasurer

F01005 920,721 920,721

J02016 74,368 74,368

T02002 293,006 293,006

1,304,952 0 1,304,952

T02005 693,078 693,078Cost Plan Unit 99000 Department 990

693,078 0 693,078

59,639,195 55,699,674Total for General Fund 115,338,869

Allocations to the Special Revenue Funds

F02002 516,759 516,759Cost Plan Unit 25001 Grand Jury

516,759 0 516,759

164



EXHIBIT 4


TotalAllocated


C11001 434,504 434,504Cost Plan Unit 31100 Fire Department

C13001 93,745 93,745

C15001 126,018 126,018

C22001 263,331 263,331

C23001 288,682 288,682

C31001 86,249 86,249

C31004 37,049 37,049

J01009 36,824 36,824

J05001 147,683 147,683

J05002 32,012 32,012

J05005 57,040 57,040

0 1,603,136 1,603,136

J02004 6,388 6,388Cost Plan Unit 41100 Public Health Department

T02001 4,157,031 4,157,031

J02003 2,498,322 2,498,322

J02014 3,972,977 3,972,977

J02016 2,293,341 2,293,341

P07001 3,070,077 3,070,077

T02005 952,712 952,712

12,787,428 4,163,419 16,950,847

J02003 913,788 913,788Cost Plan Unit 41212 Public Health Dept-EMS

913,788 0 913,788

J02007 763,725 763,725Cost Plan Unit 43000 Alcohol, Drug & Mental Health Serv

J02013 18,800 18,800

J02014 28,469 28,469

J02016 1,436,304 1,436,304

J02017 375,007 375,007

J02029 399,439 399,439

P03003 67,610 67,610

T03101 573,499 573,499

3,662,853 0 3,662,853

J02003 521,277 521,277Cost Plan Unit 43100 ADMHS-Mental Health Services Ac

J02007 275,058 275,058

J02014 28,469 28,469

J02016 248,466 248,466

J02029 167,362 167,362

P03003 399,047 399,047

T03101 290,247 290,247

1,929,927 0 1,929,927

J02014 28,461 28,461Cost Plan Unit 43200 ADMHS-Alcohol and Drug Program

J02016 102,813 102,813

131,274 0 131,274

165



EXHIBIT 4


TotalAllocated


J01001 227,874 227,874Cost Plan Unit 44000 Social Services

J02028 9,419,927 9,419,927

P07003 2,147,786 2,147,786

J02002 5,739,618 5,739,618

T02005 8,563,598 8,563,598

14,303,216 11,795,587 26,098,803

F01004 149,965 149,965Cost Plan Unit 54210 Public Works-Roads

T03010 1,591,191 1,591,191

1,741,155 0 1,741,155

F01001 923,640 923,640Cost Plan Unit 54410 Public Works-Flood Control

T03010 318,850 318,850

1,242,490 0 1,242,490

T03010 64,586 64,586Cost Plan Unit 54471 Public Works-Water Agency

64,586 0 64,586

37,293,477 17,562,141Total for Special Revenue Funds 54,855,618

Allocations to the Enterprise Funds

F01001 774,306 774,306Cost Plan Unit 54500 Public Works-Solid Waste

T03010 35,692 35,692

809,998 0 809,998

T03010 560,537 560,537Cost Plan Unit 54560 Public Works-Laguna Sanitation

560,537 0 560,537

1,370,535 0Total for Enterprise Funds 1,370,535

Allocations to the Internal Service Funds

F01005 181,117 181,117Cost Plan Unit 63420 CEO - Workers' Compensation

181,117 0 181,117

F02003 127,785 127,785Cost Plan Unit 63500 General Services-Communications S

J02016 4,284 4,284

J03010 27,323 27,323

T03404 75,859 75,859

235,251 0 235,251

J04014 14,484 14,484Cost Plan Unit 63600 General Services-Vehicle Operations

J04019 138,079 138,079

T03402 78,659 78,659

J02013 820 820

820 231,222 232,043

166



EXHIBIT 4


TotalAllocated


F01004 32,751 32,751Cost Plan Unit 63700 General Services-Information Tech

F01005 1,091,160 1,091,160

J02003 28,983 28,983

J02016 1,542 1,542

J05020 630,776 630,776

T02005 6,485 6,485

1,791,697 0 1,791,697

2,208,885 231,222Total for Internal Service Funds 2,440,107

Allocations to the Agency - Spec Dist Operating Fund

F02003 612,640 612,640Cost Plan Unit 80100 Law Library

T04004 333,553 333,553

946,193 0 946,193

946,193 0Total for Agency - Spec Dist Operating Funds 946,193

Allocations to the Agency - Enterprise Funds

F01004 8,232 8,232Cost Plan Unit 81500 Santa Barbara LAFCO

8,232 0 8,232

8,232 0Total for Agency - Enterprise Funds 8,232

$101,466,517 $73,493,037Total Structure Allocations $174,959,555

167


SUMMARY OF STRUCTURE ALLOCATIONS BY BUILDINGFISCAL YEAR 2012-13

EXHIBIT 5

Code Building Description

Total

Costs

Amount

Excluded

Amount

AllocatedStructure

Multi-Use Structures

A01001 A01001-CARPINTERIA VETERANS MEMORIAL B 1,067,752 510,656 557,096

F01001 F01001-Schwartz Building 1,697,946 1,697,946

F01002 F01002-McDONALD BUILDING 961,516 961,516

F01004 F01004-ENGINEERING BUILDING 1,446,891 281,313 1,165,578

F01005 F01005-ADMINISTRATION BUILDING 9,017,306 9,017,306

F02002 F02002-County Courthouse Annex 6,050,391 6,050,391

F02003 F02003-Santa Barbara Courthouse 7,148,619 5,224,293 1,924,326

F02004 F02004-SBCH East Wing & Jail 939,157 445,174 493,984

J02002 J02002-CASA NUEVA OFFICE BUILDING 6,167,747 428,129 5,739,618

J02003 J02003-PHD SAN ANTONIO BLDG. 1 3,962,370 3,962,370

J02007 J02007-ADMHS Childrens Services 6,349,163 5,310,381 1,038,783

J02013 J02013-County Archives Building (10) 42,773 7,797 34,976

J02014 J02014-PHD Health Care Center BLDG 4 4,372,316 313,940 4,058,376

J02016 J02016-PHD PSYCH/HEALTH BLDG 2 & 3 4,815,189 619,113 4,196,075

J02017 J02017- SB Coop Extension 375,007 375,007

J02029 J02029-MENTAL HEALTH BLDG 850,684 283,883 566,801

J02030 J02030- VA Clinic & Elections 3,316,303 1,693,269 1,623,034

J03010 J03010-SBC MAIN JAIL 8,663,554 3,589,846 5,073,708

J04010 J04010-CORP YARD COMM/FLOOD BLDG 127,904 127,904

J04047 J04047 - CRA Archive Building 1,354,751 1,354,751

J05020 J05020 - EOC 7,526,439 7,526,439

N02001 N02001-SYV OFFICE BUILDING 784,085 321,062 463,024

P01010 P01010 - Burton Mesa Public Safety Center 5,309,794 5,309,794

P03001 P03001-Lompoc Court Complex 3,165,497 998,541 2,166,956

P03003 P03003-LOMPOC ADMIN. BLDG. 926,648 239,707 686,941

P03004 P03004-Lompoc Mental Health Office 432,250 432,250

P05001 P05001-LOMPOC VMB 820,128 820,128

P06008 P06008-LOMPOC ROAD YARD GARAGE/SHOP/ST 35,889 35,889

P07001 P07001-LOMPOC COMMUNITY HEALTH SERVIC 4,859,215 1,789,138 3,070,077

T02002 T02002-BETTERAVIA CENTER BLDG D. ADMIN. 2,025,574 2,025,574

T02005 T02005-BETTERAVIA BLDG C, SOCIAL SERVICE 10,939,865 10,939,865

T03006 T03006-NORTH COUNTY TECHNICAL SERVICE 361,702 361,702

T03010 T03010-Public Works Building (SM Service Center) 2,959,730 2,959,730

T03101 T03101-SM MENTAL HEALTH CENTER 1,104,178 240,432 863,746

T03301 T03301-SM JUVENILE HALL 16,753,917 10,047,074 6,706,842

T03302 T03302-SM Juvenile Court Building 3,283,653 2,176,768 1,106,885

T03403 T03403-SM CORP YARD GS SHOPS/ OFFICE BLD 390,838 258,455 132,383

T03404 T03404-SM CORP. YARD STEEL GARAGE/SHOPS 223,960 148,101 75,859

T04004 T04004-SM COURT COMPLEX BLDG C - D 2,081,961 2,081,961

T04008 T04008-SM COURT COMPLEX COURT BLDG G 9,586,763 9,586,763

T05003 T05003 - Santa Maria CARES Building 3,401,907 3,401,907

168



EXHIBIT 5


Total

Costs

Amount

Excluded

Amount

AllocatedStructure

Multi-Use Structures

145,701,335 44,234,817 101,466,517Total Multi-Use Structures

169



EXHIBIT 5


Total

Costs

Amount

Excluded

Amount

AllocatedStructure

Single-Use Structures

A01004 A01004 - Carpinteria Health Care Center 142,705 142,705

A02001 A02001-MONTECITO HALL & LIBRARY 700,549 700,549

C11001 C11001-FIRE STATION 11 434,504 434,504

C12001 C12001-FIRE STATION #12 1,195,516 1,195,516

C13001 C13001-FIRE STATION 13 ENGINE HOUSE 93,745 93,745

C15001 C15001-FIRE STATION #15 126,018 126,018

C18001 C18001-FIRE STATION #18 1,125,153 1,125,153

C18003 C18003-FIRE STATION #18 GEN/STORAGE BLDG 115,186 115,186

C21001 C21001-FIRE STATION 21 600,000 600,000

C22001 C22001-FIRE STATION #22 263,331 263,331

C23001 C23001-FIRE STATION 23 VEHICLE GARAGE 288,682 288,682

C23002 C23002-FIRE STATION 23 STATION HOUSE 325,568 325,568

C31001 C31001-FIRE STATION #31 86,249 86,249

C31004 C31004-FIRE DEPT. OPERATIONS OFFICE 37,049 37,049

C32001 C32001-FIRE STATION #32 2,310,890 2,310,890

C41001 C41001-NEW CUYAMA FIRE STATION #41 118,658 118,658

C51002 C51002-LOMPOC FS #51 EQUIP. STORAGE BLDG 101,616 101,616

D99999 Parks Facilities 5,944,520 1,956,581 3,987,939

F01006 F01006-District Attorney Office Building 6,542,141 6,542,141

F01009 F01009-Court Services Bldg (CASA) 269,591 269,591

F01011 F01011-PROBATION BUILDING 1,820,047 437,758 1,382,289

F02001 F02001-HALL of RECORDS 3,677,729 3,677,729

F04001 F04001-SB VETERANS MEMORIAL BLDG. 380,360 380,360

F05003 F05003 - Isla Vista Foot Patrol Substation 4,629,426 4,629,426

F80100 F80100-SUMMERLAND HOUSE 297,109 297,109

FL3007 FL3007 - Franklin Health Care Center 1,486,452 1,486,452

H01001 H01001-SB AHR SHELTER MAIN OFFICE 710,167 364,340 345,827

J01001 J01001-DSS Community Center 780,864 552,990 227,874

J01003 J01003-Coroner Offices 144,546 115,000 29,546

J01009 J01009-Fire Battalion Chief Offices 36,824 36,824

J01010 J01010-SOD OFFICE 2 36,824 36,824

J01011 J01011-Sheriff Special Ops Intel Off. 8,093 8,093

J01015 J01015-SB JUVENILE SERVICES/PROBATION 512,211 512,211

J01018 J01018-SB JUVENILE HALL 1,295,692 1,295,692

J02004 J02004-PHD ADMINISTRATION BLDG 8 6,388 6,388

J02006 J02006-Annex 222,422 213,435 8,987

J02020 J02020-AG. COMM./WEIGHTS & MEASURES 123,968 123,968

J02022 J02022-EMPLOYEE UNIVERSITY 323,217 323,217

J02028 J02028-SOCIAL SERVICE MAIN OFFICE 9,777,693 357,766 9,419,927

J03015 J03015-SBC MAIN JAIL NW Facility 5,196,495 1,000,000 4,196,495

J03017 J03017- Medium Security Facility (MSF) 1,072,260 1,072,260

170



EXHIBIT 5


Total

Costs

Amount

Excluded

Amount

AllocatedStructure


J03021 J03021- Jail Laundry 509,492 509,492

J03028 J03028- INMATE RECEPTION CENTER (IRC) 9,472,060 9,472,060

J03034 J03034 - 911 EMERGENCY DISPATCH CNTR 1,982,729 1,982,729

J03035 J03035-SHERIFF ADMINISTRATION BUILDING 1,433,098 1,433,098

J04001 J04001-SHERIFFS SHOOTING RANGE 2,420,387 2,420,387

J04002 J04002-SHERIFFS TRAINING FACILITY BUILDIN 285,622 285,622

J04014 J04014-CORP YARD VEHICLE OPS OFFICE/GARA 14,484 14,484

J04019 J04019-CORP YARD VEHICLE OPS SHOP 138,079 138,079

J04034 J04034-PARKS ROAD YARD OFFICE/SHOP/PRKN 962,943 962,943

J05001 J05001-FIRE DEPARTMENT ADMIN. BLDG 1,832,373 1,684,691 147,683

J05002 J05002-FIRE DEPARTMENT ADMIN. WAREHOUS 397,191 365,179 32,012

J05005 J05005-SBCOFD Warehouse/Office 707,722 650,682 57,040

J05011 J05011-SBEO ADMINISTRATION BLDG. 531,559 531,559

J05016 J05016-SBEO AUDITORIUM 154,259 154,259

L02001 L02001-LPBC DINING HALL & KITCHEN 1,424,579 1,424,579

L02005 L02005-LPBC TRI-CTY BOOT CAMP VOCATIONA 369,153 369,153

L02013 L02013-LPBC TRI-COUNTY BOOT CAMP DORM 606,558 606,558

L02021 L02021-LPBC Los Robles High School 142,739 142,739

L02024 L02024-LPBC ADMINISTRATION BUILDING 568,971 568,971

L03001 L03001-SY AIRPORT ADMINISTRATION BLDG 1,727,248 641,519 1,085,729

L03004 L03004-SY AIRPORT HANGER A1-10 52,920 52,920

L03010 L03010-SY AIRPORT HANGER B1-10 70,004 70,004

L03012 L03012-SY AIRPORT HANGER C1-14 73,810 73,810

L03041 L03041-SY Airport USFS Building 693,868 693,868

N01002 N01002-BUELLTON SENIOR CNTR BLDG A & B 18,524 18,524

N02002 N02002-SOLVANG SENIOR CENTER 50,778 50,778

N02006 N02006-SYV AG COMMISSIONERS OFFICE 3,949 3,949

P02001 P02001-VANDENBERG VILLAGE LIBRARY 257,677 200,000 57,677

P06004 P06004-LOMPOC ROAD YARD MODULAR OFFIC 14,406 14,406

P06005 P06005-LOMPOC ROAD YARD GARAGE 44,393 44,393

P06007 P06007-LOMPOC ROAD YARD SHOP & STOR. 35,889 35,889

P07003 P07003-LOMPOC DEPT OF SOCIAL SERVICES BL 2,147,786 2,147,786

P07004 P07004-Lompoc Wellness Center 162,590 162,590

P10001 P10001-SURF STATION Shelter 1 1,108,640 1,108,640

T02001 T02001-BETTERAVIA BLDG B, SM Health Care Ce 4,651,281 494,250 4,157,031

T02006 T02006-BETTERAVIA BLDG A PROBATION 4,121,627 4,121,627

T03001 T03001-SM AG COMMISSIONERS PESTICIDE BL 259,405 259,405

T03011 T03011-SM Animal Services Shelter 4,620,435 3,554,057 1,066,379

T03201 T03201-SM SHERIFFS SUB-STATION 681,863 681,863

T03402 T03402-SM CORP YARD VEHICLE OPS BLDG 232,229 153,569 78,659

T03419 T03419 - SM Flood Control Garage 151,776 151,776

171



EXHIBIT 5


Total

Costs

Amount

Excluded

Amount

AllocatedStructure


T04006 T04006-SM COURT COMPLEX Bldg A-B 837,452 837,452

X01001 X01001-NEW CUYAMA MODULAR LIBRARY 129,815 129,815

X01010 X01010 - New Cuyama Aquatics Complex 2,396,097 2,396,097

101,858,918 28,365,881 73,493,037Total Single-Use Structures

Combined Total for Multi and Single Use Structures 247,560,253 72,600,698 174,959,555

172


OCCUPANCY OF MULTI-USE STRUCTURESFISCAL YEAR 2012-13

EXHIBIT 6

Structure Code: A01001

CPU CPU Occupant SqFt Alloc Pcnt Allocation

Total Square Feet 13,910

Common Square Feet 0

A01001-CARPINTERIA VETERANS MEMORIAL BLDG

Acquistion Cost 1,067,752

Excludable Costs 510,656

Allocable Costs 557,096Allocable Square Feet 13,910

Excludable Square Feet 0

51000 Agricultural Commissioner 133 0.9561% 5,327

63300 General Services-Facilities S 13,777 99.0439% 551,769

13,910 100.0000% 557,096

Structure Code: F01001




F01001-Schwartz Building


Excludable Costs 0

Allocable Costs 1,697,946Allocable Square Feet 8,539


54410 Public Works-Flood Control 4,645 54.3975% 923,640

54500 Public Works-Solid Waste 3,894 45.6025% 774,306

8,539 100.0000% 1,697,946





F01002-McDONALD BUILDING

Acquistion Cost 961,516

Excludable Costs 0



64000 Human Resources 640 10.2171% 98,239

64000 Human Resources 5,624 89.7829% 863,277

6,264 100.0000% 961,516

173



EXHIBIT 6





F01004-ENGINEERING BUILDING





53100 Planning & Development 3,795 10.1041% 135,246



53500 P&D-Energy Division 1,366 3.6369% 48,682

53600 P&D-Building & Safety 4,138 11.0173% 147,470

54100 Public Works-Admin 3,834 10.2079% 136,636

54210 Public Works-Roads 4,208 11.2037% 149,965

54300 Public Works-Surveyor 1,875 4.9921% 66,821

55000 Housing and Community Dev 670 1.7839% 23,877

61000 Auditor-Controller 1,501 3.9964% 53,493

62000 Clerk-Recorder-Assessor 429 1.1422% 15,289

63700 General Services-Information 303 0.8067% 10,798


65000 Treasurer 473 1.2594% 16,857

81500 Santa Barbara LAFCO 231 0.6150% 8,232

99999 Other 1,024 2.7264% 36,493

99999 Other 3,829 10.1946% 136,458

37,559 100.0000% 1,338,529

174



EXHIBIT 6





F01005-ADMINISTRATION BUILDING


Excludable Costs 0



11000 Board of Supervisors 7,575 11.3543% 1,023,849

12000 County Executive 219 0.3283% 29,600



12000 County Executive 4,983 7.4691% 673,510

13000 County Counsel 6,826 10.2316% 922,613

13000 County Counsel 320 0.4797% 43,252

22100 Probation Services 2,535 3.7997% 342,635



61000 Auditor-Controller 9,084 13.6161% 1,227,808

62000 Clerk-Recorder-Assessor 10,880 16.3082% 1,470,558

63100 General Services-Admin 238 0.3567% 32,168


63100 General Services-Admin 2,161 3.2392% 292,084

63200 General Services-Purchasin 902 1.3520% 121,916

63200 General Services-Purchasin 1,000 1.4989% 135,162

63420 CEO - Workers' Compensati 379 0.5681% 51,226

63420 CEO - Workers' Compensati 961 1.4405% 129,890

63700 General Services-Information 4,952 7.4226% 669,320


63700 General Services-Information 2,761 4.1385% 373,181

64000 Human Resources 264 0.3957% 35,683

64000 Human Resources 667 0.9998% 90,153

65000 Treasurer 6,812 10.2106% 920,721

66,715 100.0000% 9,017,306





F02002-County Courthouse Annex


Excludable Costs 0



23000 Public Defender 11,308 91.4591% 5,533,632

25001 Grand Jury 1,056 8.5409% 516,759

12,364 100.0000% 6,050,391

175



EXHIBIT 6





F02003-Santa Barbara Courthouse





23000 Public Defender 1,576 3.0724% 191,800

23000 Public Defender 2,816 5.4898% 342,708

52100 Parks 900 1.7546% 109,530

52100 Parks 1,200 2.3394% 146,040

63300 General Services-Facilities S 756 1.4738% 92,005


63500 General Services-Communic 1,050 2.0470% 127,785

80100 Law Library 5,034 9.8138% 612,640

99999 Other 31,256 60.9338% 3,803,866

99999 Other 3,234 6.3047% 393,579

99999 Other 993 1.9359% 120,848

51,295 100.0000% 6,242,619





F02004-SBCH East Wing & Jail


Excludable Costs 0



32100 Sheriff-Law Enforcement 3,503 14.8376% 139,348








99999 Other 11,191 47.4014% 445,174

23,609 100.0000% 939,157

176



EXHIBIT 6

Structure Code: J02002




J02002-CASA NUEVA OFFICE BUILDING




Excludable Square Feet 20,118

44000 Social Services 8,150 100.0000% 5,739,618

86100 SB County Association of Go 5,979 0.0000% 0

87100 Air Pollution Control District 14,139 0.0000% 0

28,268 100.0000% 5,739,618





J02003-PHD SAN ANTONIO BLDG. 1


Excludable Costs 0



41100 Public Health Department 503 5.2560% 208,263

41100 Public Health Department 5,531 57.7952% 2,290,060

41212 Public Health Dept-EMS 1,856 19.3939% 768,460

41212 Public Health Dept-EMS 351 3.6677% 145,328

43100 ADMHS-Mental Health Servi 629 6.5726% 260,432



9,570 100.0000% 3,962,370

177



EXHIBIT 6





J02007-ADMHS Childrens Services


Excludable Costs 10,620,761



43000 Alcohol, Drug & Mental Healt 108 0.7606% 15,801


43000 Alcohol, Drug & Mental Healt 1,203 8.4718% 88,004




43100 ADMHS-Mental Health Servi 1,805 12.7113% 132,042





14,092 99.2394% 1,038,783





J02013-County Archives Building (10)


Excludable Costs 0





63600 General Services-Vehicle Op 216 1.9180% 820

99999 Other 2,053 18.2294% 7,797

11,262 100.0000% 42,773

178



EXHIBIT 6





J02014-PHD Health Care Center BLDG 4







41100 Public Health Department 9,476 19.8015% 803,619





43200 ADMHS-Alcohol and Drug Pr 336 0.7013% 28,461

47,855 100.0000% 4,058,376





J02016-PHD PSYCH/HEALTH BLDG 2 & 3













43200 ADMHS-Alcohol and Drug Pr 1,200 2.4502% 102,813

63500 General Services-Communic 50 0.1021% 4,284


64000 Human Resources 408 0.8331% 34,957

65000 Treasurer 868 1.7723% 74,368

48,975 100.0000% 4,196,075

179



EXHIBIT 6





J02017- SB Coop Extension


Excludable Costs 0





2,240 50.0000% 375,007





J02029-MENTAL HEALTH BLDG









9,100 100.0000% 566,801





J02030- VA Clinic & Elections





62000 Clerk-Recorder-Assessor 16,644 69.8037% 1,132,938


23,844 100.0000% 1,623,034

180



EXHIBIT 6





J03010-SBC MAIN JAIL





32200 Sheriff-Custody 75,709 99.1994% 5,033,089

63300 General Services-Facilities S 200 0.2621% 13,296

63500 General Services-Communic 411 0.5385% 27,323

76,320 100.0000% 5,073,708





J04010-CORP YARD COMM/FLOOD BLDG



Allocable Costs 0Allocable Square Feet 7,800


54410 Public Works-Flood Control 2,709 34.7308% 0

63300 General Services-Facilities S 2,171 27.8333% 0

63500 General Services-Communic 1,460 18.7179% 0

6,340 81.2821% 0





J04047 - CRA Archive Building


Excludable Costs 0



62000 Clerk-Recorder-Assessor 1,700 28.3333% 383,846


6,000 100.0000% 1,354,751

181



EXHIBIT 6





J05020 - EOC


Excludable Costs 0




12000 County Executive 7,762 90.2243% 6,790,680



8,603 100.0000% 7,526,439

Structure Code: N02001




N02001-SYV OFFICE BUILDING


Excludable Costs 0



11000 Board of Supervisors 579 5.8597% 45,945


57000 Community Services 2,725 27.5782% 216,236

99999 Other 4,046 40.9473% 321,062

9,881 100.0000% 784,085

Structure Code: P01010




P01010 - Burton Mesa Public Safety Center





31100 Fire Department 7,961 68.6767% 0

32100 Sheriff-Law Enforcement 3,631 31.3233% 0

11,592 100.0000% 0

182



EXHIBIT 6





P03001-Lompoc Court Complex


Excludable Costs 0



21100 District Attorney 5,239 20.3876% 645,369

22100 Probation Services 7,759 30.1942% 955,796

23000 Public Defender 1,880 7.3160% 231,589


99999 Other 8,106 31.5445% 998,541

25,697 100.0000% 3,165,497





P03003-LOMPOC ADMIN. BLDG.





32100 Sheriff-Law Enforcement 300 2.6745% 18,372












10,665 95.0789% 686,941

183



EXHIBIT 6





P03004-Lompoc Mental Health Office





43000 Alcohol, Drug & Mental Healt 1,907 25.7043% 0


43000 Alcohol, Drug & Mental Healt 90 1.2131% 0

43000 Alcohol, Drug & Mental Healt 201 2.7093% 0

43100 ADMHS-Mental Health Servi 535 7.2112% 0









7,128 96.0776% 0





P05001-LOMPOC VMB


Excludable Costs 0





13,000 100.0000% 820,128





P06008-LOMPOC ROAD YARD GARAGE/SHOP/STOR





54210 Public Works-Roads 180 5.3129% 0

63600 General Services-Vehicle Op 3,208 94.6871% 0

3,388 100.0000% 0

184



EXHIBIT 6





P07001-LOMPOC COMMUNITY HEALTH SERVICES







20,080 100.0000% 3,070,077

Structure Code: T02002




T02002-BETTERAVIA CENTER BLDG D. ADMIN.


Excludable Costs 0



11000 Board of Supervisors 3,878 31.2515% 633,022





65000 Treasurer 1,795 14.4653% 293,006

12,409 100.0000% 2,025,574





T02005-BETTERAVIA BLDG C, SOCIAL SERVICES


Excludable Costs 0






41500 Public Health Dept-EHS 145 0.2865% 31,346

41500 Public Health Dept-EHS 2,892 5.7149% 625,197

44000 Social Services 72 0.1423% 15,565

44000 Social Services 39,541 78.1365% 8,548,033

61000 Auditor-Controller 240 0.4743% 51,884


99000 Department 990 3,206 6.3353% 693,078

50,605 100.0000% 10,939,865

185



EXHIBIT 6





T03006-NORTH COUNTY TECHNICAL SERVICE BLDG


Excludable Costs 0



51000 Agricultural Commissioner 4,146 43.6329% 157,821



9,502 100.0000% 361,702





T03010-Public Works Building (SM Service Center)


Excludable Costs 0



54100 Public Works-Admin 792 9.0961% 269,221

54210 Public Works-Roads 4,681 53.7613% 1,591,191

54300 Public Works-Surveyor 352 4.0427% 119,654

54410 Public Works-Flood Control 938 10.7729% 318,850

54471 Public Works-Water Agency 190 2.1822% 64,586

54500 Public Works-Solid Waste 105 1.2059% 35,692

54560 Public Works-Laguna Sanitat 1,649 18.9388% 560,537

8,707 100.0000% 2,959,730

186



EXHIBIT 6





T03101-SM MENTAL HEALTH CENTER



















15,564 96.2285% 863,746





T03301-SM JUVENILE HALL





22200 Probation Institutions 13,759 86.9447% 6,706,842

99999 Other 2,066 13.0553% 1,007,074

15,825 100.0000% 7,713,917

187



EXHIBIT 6





T03302-SM Juvenile Court Building


Excludable Costs 0



13000 County Counsel 118 1.2664% 41,583

21100 District Attorney 1,374 14.7457% 484,196

23000 Public Defender 1,649 17.6969% 581,106

99999 Other 6,177 66.2910% 2,176,768

9,318 100.0000% 3,283,653





T03403-SM CORP YARD GS SHOPS/ OFFICE BLDG





54210 Public Works-Roads 6,656 0.0000% 0



13,256 100.0000% 132,383





T03404-SM CORP. YARD STEEL GARAGE/SHOPS





54210 Public Works-Roads 4,570 0.0000% 0


63500 General Services-Communic 1,700 100.0000% 75,859

7,473 100.0000% 75,859

188



EXHIBIT 6





T04004-SM COURT COMPLEX BLDG C - D


Excludable Costs 0



21100 District Attorney 10,057 69.8112% 1,453,442



80100 Law Library 2,308 16.0211% 333,553

14,406 100.0000% 2,081,961





T04008-SM COURT COMPLEX COURT BLDG G


Excludable Costs 0



21100 District Attorney 295 29.3825% 2,816,828

23000 Public Defender 378 37.6494% 3,609,359

63300 General Services-Facilities S 331 32.9681% 3,160,576

1,004 100.0000% 9,586,763





T05003 - Santa Maria CARES Building






43100 ADMHS-Mental Health Servi 2,194 20.9972% 0



10,449 100.0000% 0

189

EXHIBIT 7

Cost Sq. Ft. MonthlyPlan Unit Department Address Occupied Rent

11000 Supervisors 5200 8th Street, Suite 101, Carpinteria 205 140

21300 Child Support Services 4 East Carrillo Street, Santa Barbara 11,346 23,180 201 South Miller Street, Ste 202-206, & 210, Santa Maria 10,249 17,316

22100 Probation 509 Morrison Ave, Santa Maria 2,041 1,021

31100 Fire Department 1430 Mission Drive, Solvang 4,066 4,786 1644 Oak Street, Solvang 1,500 -

32100 Sheriff - Law Enforcement 5775 Carpinteria Av., Carpinteria 2,000 1140 W. Hwy 246, Buellton 1,000 1 7042 Marketplace Drive, Goleta 300 - 5827 Hollister Avenue, Suite B, Goleta 200 - Real Property agent has details 2,980 2,742 900 Airport Rd, Hangar G-7, Santa Ynez 6,800 4,092

41100 Health Care Services 1136 East Montecito Street, Santa Barbara 6,633 7,761 545 Alisal Road, Stes. 109-111, Solvang 663 402 400 N. McClelland, Santa Maria 1,400 1,786 5200 8th Street, Suite 203, Carpinteria 920 312 116 South Palisade, Santa Maria, Suite 104 5,674 7,671

43000Alcohol, Drug & Mental Health 2034 De La Vina Street, Santa Barabara 4,225 9,506

44000 Social Services 1410 & 1444 So. Broadway, Santa Maria 43,068 70,367 130 E. Ortega Street, Santa Barbara (EDD) 3,012 1,596 1318 Broadway, Santa Maria Ca 93456 30,000 45,000 44803 Cebrian Ave, New Cuyama, CA 93254 2,400 600

53100 Planning & Development 624 A West Foster Road, Santa Maria 1,631 2,429

63300 General Services Adjacent to Rocky Nook Park - 1

90901 First 5 Commission 218 West Carmen Lane Suite 111, Santa Maria 1,500 1,960 1306 Santa Barbara Street, Santa Barbara 3,085 5,399


OCCUPANCY IN NON-COUNTY OWNED STRUCTURESFISCAL YEAR 2012-13

190


DETAILS OF COUNTY-OWNED STRUCTURES(GOVERNMENTAL FUNDS ONLY)

FISCAL YEAR 2012-13

EXHIBIT 8

Use StructuresMulti

ACQUISTION IMPROVEMENTS

MEANS DATE COST DATE COST

TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED

Structure Code A01001

A01001-CARPINTERIA VETERANS MEMORIAL BLDG

C 1/19/1936 312,939

12/5/1995 244,157

6/30/2004 510,656

BUILDING TOTALS 754,813 510,656312,939 557,0961,067,752

Structure Code F01001

F01001-Schwartz Building

C 6/30/2005 1,697,946

BUILDING TOTALS 0 01,697,946 1,697,9461,697,946


F01002-McDONALD BUILDING

P 7/28/1983 405,000

6/14/1989 232,981

4/30/2002 323,535

BUILDING TOTALS 556,516 0405,000 961,516961,516


F01004-ENGINEERING BUILDING

C 1/19/1959 161,561

1/19/1964 470,617

1/19/1964 108,362

8/3/1970 547,592

6/30/2011 158,759

BUILDING TOTALS 1,285,330 281,313161,561 1,165,5781,446,891


F01005-ADMINISTRATION BUILDING

C 1/19/1966 2,356,118

2/14/1983 536,395

6/15/1987 356,694

7/1/1990 216,970

7/1/1990 999,449

12/30/1999 113,728

6/30/2001 105,674

3/31/2002 923,406

6/30/2006 764,530

6/30/2007 270,455

6/30/2009 2,373,887

BUILDING TOTALS 6,661,188 02,356,118 9,017,3069,017,306

191



FISCAL YEAR 2012-13

EXHIBIT 8

Use StructuresMulti



TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


F02002-County Courthouse Annex

C 1/19/1929 146,479

6/1/1977 95,937

6/15/1987 10,843

3/19/1991 225,736

6/30/2007 50,484

6/30/2009 446,761

6/30/2012 5,074,151

BUILDING TOTALS 5,903,912 0146,479 6,050,3916,050,391


F02003-Santa Barbara Courthouse

C 1/19/1929 1,145,153

6/1/1977 750,024

6/15/1987 84,769

7/1/1990 417,214

7/1/1990 305,303

3/19/1991 1,764,771

10/31/1996 206,696

6/30/2003 148,655

6/30/2003 89,444

6/30/2003 35,000

6/30/2011 307,654

6/30/2011 191,320

7/1/2011 796,616

10/1/2011 906,000

BUILDING TOTALS 6,003,466 5,224,2931,145,153 1,924,3267,148,619


F02004-SBCH East Wing & Jail

C 1/19/1929 287,199

6/1/1977 188,102

6/15/1987 21,260

3/19/1991 442,596

BUILDING TOTALS 651,958 445,174287,199 493,984939,157

Structure Code J02002

J02002-CASA NUEVA OFFICE BUILDING

C 6/30/2004 126,617

C 6/30/2004 5,739,618

6/30/2004 93,364

6/30/2004 208,148

BUILDING TOTALS 301,511 428,1295,866,235 5,739,6186,167,747

192



FISCAL YEAR 2012-13

EXHIBIT 8

Use StructuresMulti



TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


J02003-PHD SAN ANTONIO BLDG. 1

P 1/19/1917 326,683

1/19/1962 250,847

12/10/1969 180,648

7/1/1980 252,023

9/11/1981 163,233

10/28/1983 175,980

1/10/1989 306,135

5/8/1989 1,974,187

10/17/1989 156,514

1/9/1990 106,392

5/31/1997 69,728

BUILDING TOTALS 3,635,687 0326,683 3,962,3703,962,370


J02007-ADMHS Childrens Services

C 1/19/1936 129,287

10/28/1983 753,391

5/31/1997 37,090

6/30/2006 5,188,802

6/30/2007 121,578

6/30/2007 119,015

BUILDING TOTALS 6,219,876 5,310,381129,287 1,038,7836,349,163


J02013-County Archives Building (10)

C 5/31/1997 42,773

BUILDING TOTALS 0 7,79742,773 34,97642,773


J02014-PHD Health Care Center BLDG 4

C 1/19/1950 825,000

1/19/1968 204,482

10/28/1983 749,716

10/28/1983 1,040,309

7/1/1990 632,660

5/31/1997 152,272

6/30/2003 313,940

6/30/2004 166,959

4/30/2012 286,978

BUILDING TOTALS 3,547,316 313,940825,000 4,058,3764,372,316

193



FISCAL YEAR 2012-13

EXHIBIT 8

Use StructuresMulti



TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


J02016-PHD PSYCH/HEALTH BLDG 2 & 3

C 1/19/1961 1,440,362

9/11/1981 1,090,496

9/11/1981 506,460

7/1/1990 123,070

7/1/1990 863,090

5/31/1997 172,597

6/30/2003 173,357

6/30/2006 275,874

6/30/2006 169,882

BUILDING TOTALS 3,374,827 619,1131,440,362 4,196,0754,815,189


J02017- SB Coop Extension

P 1/19/1917 135,311

6/30/2001 239,696

BUILDING TOTALS 239,696 0135,311 375,007375,007


J02029-MENTAL HEALTH BLDG

C 1/19/1967 222,269

1/19/1967 108,883

5/31/2001 240,004

5/31/2001 175,000

3/31/2002 104,528

BUILDING TOTALS 628,415 283,883222,269 566,801850,684


J02030- VA Clinic & Elections

C 1/19/1967 891,401

7/1/1990 226,600

6/30/2011 1,693,269

6/30/2011 505,033

BUILDING TOTALS 2,424,902 1,693,269891,401 1,623,0343,316,303

194



FISCAL YEAR 2012-13

EXHIBIT 8

Use StructuresMulti



TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


J03010-SBC MAIN JAIL

L 6/6/1972 3,712,794

3/24/1986 209,439

4/30/1997 109,350

6/30/1999 416,496

6/30/2000 198,538

6/30/2000 1,626,565

6/30/2000 475,794

6/30/2006 149,397

6/30/2007 608,100

6/30/2008 284,628

6/30/2011 872,453

BUILDING TOTALS 4,950,760 3,589,8463,712,794 5,073,7088,663,554


J04010-CORP YARD COMM/FLOOD BLDG

C 1/22/1973 127,904

BUILDING TOTALS 0 127,904127,904 0127,904


J04047 - CRA Archive Building

C 12/1/2011 1,354,751

BUILDING TOTALS 0 01,354,751 1,354,7511,354,751


J05020 - EOC

C 6/30/2012 7,526,439

BUILDING TOTALS 0 07,526,439 7,526,4397,526,439

Structure Code N02001

N02001-SYV OFFICE BUILDING

C 1/19/1964 97,458

6/6/1974 81,394

12/8/1992 605,233

BUILDING TOTALS 686,627 321,06297,458 463,024784,085

Structure Code P01010

P01010 - Burton Mesa Public Safety Center

C 7/1/2011 5,309,794

BUILDING TOTALS 0 5,309,7945,309,794 05,309,794

195



FISCAL YEAR 2012-13

EXHIBIT 8

Use StructuresMulti



TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


P03001-Lompoc Court Complex

C 4/1/1957 224,031

7/1/1979 695,791

6/30/2002 2,130,838

6/30/2003 114,837

BUILDING TOTALS 2,941,466 998,541224,031 2,166,9563,165,497


P03003-LOMPOC ADMIN. BLDG.

C 6/6/1972 454,796

6/30/2008 239,707

6/30/2010 232,145

BUILDING TOTALS 471,852 239,707454,796 686,941926,648


P03004-Lompoc Mental Health Office

L 12/20/2002 432,250

BUILDING TOTALS 0 432,250432,250 0432,250


P05001-LOMPOC VMB

C 1/19/1935 185,583

7/1/2011 325,000

1/17/2012 309,545

BUILDING TOTALS 634,545 0185,583 820,128820,128


P06008-LOMPOC ROAD YARD GARAGE/SHOP/STOR

C 1/19/1963 35,889

BUILDING TOTALS 0 35,88935,889 035,889


P07001-LOMPOC COMMUNITY HEALTH SERVICES

C 1/18/1996 2,913,775

4/30/2002 156,302

6/30/2004 1,789,138

BUILDING TOTALS 1,945,440 1,789,1382,913,775 3,070,0774,859,215

Structure Code T02002

T02002-BETTERAVIA CENTER BLDG D. ADMIN.

L 5/23/1991 1,824,708

6/30/2006 78,637

6/30/2006 122,229

BUILDING TOTALS 200,866 01,824,708 2,025,5742,025,574

196



FISCAL YEAR 2012-13

EXHIBIT 8

Use StructuresMulti



TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


T02005-BETTERAVIA BLDG C, SOCIAL SERVICES

L 7/23/1991 9,711,903

3/16/1994 585,338

6/30/2012 642,624

BUILDING TOTALS 1,227,962 09,711,903 10,939,86510,939,865


T03006-NORTH COUNTY TECHNICAL SERVICE BLDG

C 7/1/1977 361,702

BUILDING TOTALS 0 0361,702 361,702361,702


T03010-Public Works Building (SM Service Center)

C 6/30/2006 2,959,730

BUILDING TOTALS 0 02,959,730 2,959,7302,959,730


T03101-SM MENTAL HEALTH CENTER

C 3/15/1971 562,339

6/30/1986 117,466

6/30/1997 183,941

4/1/2000 240,432

BUILDING TOTALS 541,839 240,432562,339 863,7461,104,178


T03301-SM JUVENILE HALL

C 1/1/1975 1,086,479

12/30/1999 722,899

12/30/1999 1,000,000

6/30/2005 5,532,211

6/30/2005 8,040,000

6/30/2006 372,328

BUILDING TOTALS 15,667,438 10,047,0741,086,479 6,706,84216,753,917


T03302-SM Juvenile Court Building

C 6/30/2005 3,177,252

6/30/2007 106,401

BUILDING TOTALS 106,401 2,176,7683,177,252 1,106,8853,283,653

197



FISCAL YEAR 2012-13

EXHIBIT 8

Use StructuresMulti



TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


T03403-SM CORP YARD GS SHOPS/ OFFICE BLDG

C 7/1/1978 258,455

7/1/1978 132,383

BUILDING TOTALS 132,383 258,455258,455 132,383390,838


T03404-SM CORP. YARD STEEL GARAGE/SHOPS

C 7/1/1978 148,101

7/1/1978 75,859

BUILDING TOTALS 75,859 148,101148,101 75,859223,960


T04004-SM COURT COMPLEX BLDG C - D

C 1/19/1954 284,156

1/19/1964 329,768

10/28/1983 281,333

6/30/2006 146,272

6/30/2008 1,040,433

BUILDING TOTALS 1,797,805 0284,156 2,081,9612,081,961


T04008-SM COURT COMPLEX COURT BLDG G

C 7/1/1990 100,000

7/1/1991 8,478,751

12/1/1991 164,306

6/30/1992 401,824

6/30/2004 441,882

BUILDING TOTALS 9,486,763 0100,000 9,586,7639,586,763


T05003 - Santa Maria CARES Building

P 3/31/2007 1,485,240

6/30/2008 1,916,667

BUILDING TOTALS 1,916,667 3,401,9071,485,240 03,401,907

Total Use StructuresMulti 60,727,248 84,974,087 145,701,335 44,234,817 101,466,517

198



FISCAL YEAR 2012-13

EXHIBIT 8

Use StructuresSingle



TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


A01004 - Carpinteria Health Care Center

C 6/30/2011 142,705

BUILDING TOTALS 0 142,705142,705 0142,705


A02001-MONTECITO HALL & LIBRARY

C 11/16/1942 700,549

BUILDING TOTALS 0 0700,549 700,549700,549

Structure Code C11001

C11001-FIRE STATION 11

C 1/1/1967 191,050

6/30/2008 243,454

BUILDING TOTALS 243,454 0191,050 434,504434,504


C12001-FIRE STATION #12

C 7/1/1997 1,075,484

6/30/1998 120,032

BUILDING TOTALS 120,032 1,195,5161,075,484 01,195,516


C13001-FIRE STATION 13 ENGINE HOUSE

C 1/19/1958 93,745

BUILDING TOTALS 0 093,745 93,74593,745



C 6/30/2000 126,018

BUILDING TOTALS 0 0126,018 126,018126,018



D 7/15/1989 1,125,153

BUILDING TOTALS 0 1,125,1531,125,153 01,125,153


C18003-FIRE STATION #18 GEN/STORAGE BLDG

D 7/15/1989 115,186

BUILDING TOTALS 0 115,186115,186 0115,186

199



FISCAL YEAR 2012-13

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


C21001-FIRE STATION 21

D 7/1/2009 600,000

BUILDING TOTALS 0 600,000600,000 0600,000



L 7/31/1981 263,331

BUILDING TOTALS 0 0263,331 263,331263,331


C23001-FIRE STATION 23 VEHICLE GARAGE

C 3/19/1990 288,682

BUILDING TOTALS 0 0288,682 288,682288,682


C23002-FIRE STATION 23 STATION HOUSE

C 4/6/2012 325,568

BUILDING TOTALS 0 325,568325,568 0325,568



C 1/19/1965 86,249

BUILDING TOTALS 0 086,249 86,24986,249


C31004-FIRE DEPT. OPERATIONS OFFICE

C 1/19/1965 37,049

BUILDING TOTALS 0 037,049 37,04937,049



L 2/11/1991 2,310,890

BUILDING TOTALS 0 2,310,8902,310,890 02,310,890


C41001-NEW CUYAMA FIRE STATION #41

C 6/30/2003 118,658

BUILDING TOTALS 0 118,658118,658 0118,658


C51002-LOMPOC FS #51 EQUIP. STORAGE BLDG

C 5/31/2012 101,616

BUILDING TOTALS 0 101,616101,616 0101,616

200



FISCAL YEAR 2012-13

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED

Structure Code D00000

D00000 - Lake Cachuma Grounds

C 10/1/2011 198,523

6/30/2012 1,016,529

BUILDING TOTALS 1,016,529 0198,523 1,215,0521,215,052


D00076-LAKE CACHUMA SEWAGE TREATMENT PLANT

C 6/30/1993 853,778

6/30/1997 201,425

BUILDING TOTALS 201,425 0853,778 1,055,2031,055,203


D01010-LAKE CACHUMA PUBLIC SHOWER BLDG

C 4/18/1996 146,736

6/30/2012 419,829

BUILDING TOTALS 419,829 0146,736 566,565566,565


D24000 - Jalama Beach Park Grounds

C 9/30/2011 343,053

BUILDING TOTALS 0 0343,053 343,053343,053


D24009-JALAMA BEACH PARK RESTROOM #1

C 6/30/2011 101,068

BUILDING TOTALS 0 101,068101,068 0101,068


D24015-JALAMA BEACH PARK OFFICE BUILDING

G 1/4/1982 193,818

BUILDING TOTALS 0 193,818193,818 0193,818


D40000 - Arroyo Burro Beach Park Grounds

C 7/1/2011 162,452

BUILDING TOTALS 0 0162,452 162,452162,452


D40002-ARROYO BURRO BCH PRK - RESTAURANT

G 11/10/1981 290,399

BUILDING TOTALS 0 290,399290,399 0290,399

201



FISCAL YEAR 2012-13

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


D42006-GOLETA BEACH OFFICE/CARPORT

G 11/16/1981 127,478

7/1/1990 176,599

BUILDING TOTALS 176,599 304,077127,478 0304,077


D42009-GOLETA BEACH RES. STORAGE SHED #1

P 6/30/2005 197,175

BUILDING TOTALS 0 197,175197,175 0197,175


D43003-MANNING PARK Youth HOUSE

C 7/1/2011 165,325

BUILDING TOTALS 0 0165,325 165,325165,325


D43009-MANNING PARK RESTROOM 2

C 6/30/2011 198,763

BUILDING TOTALS 0 198,763198,763 0198,763


D46002-TUCKERS GROVE PARK RESTROOM

G 10/13/1980 65,274

1/16/1990 117,813

BUILDING TOTALS 117,813 183,08765,274 0183,087


D50003-LOOKOUT PARK CARPORT & STORAGE

C 2/1/1991 206,702

BUILDING TOTALS 0 0206,702 206,702206,702


D62006-WALLER PARK OFFICE

G 7/1/1978 488,194

BUILDING TOTALS 0 488,194488,194 0488,194


D62062-WALLER PARK - RESTROOMS 2

C 7/1/2009 273,587

BUILDING TOTALS 0 0273,587 273,587273,587

202



FISCAL YEAR 2012-13

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


F01006-District Attorney Office Building

P 6/30/2005 6,419,136

6/30/2008 123,005

BUILDING TOTALS 123,005 06,419,136 6,542,1416,542,141


F01009-Court Services Bldg (CASA)

C 7/1/1990 111,991

C 7/1/1990 157,600

BUILDING TOTALS 0 0269,591 269,591269,591


F01011-PROBATION BUILDING

G 1/19/1959 437,758

3/1/1991 1,382,289

BUILDING TOTALS 1,382,289 437,758437,758 1,382,2891,820,047


F02001-HALL of RECORDS

C 1/19/1929 121,168

6/1/1977 79,360

6/15/1987 8,969

3/19/1991 186,730

6/30/2006 3,281,502

BUILDING TOTALS 3,556,561 0121,168 3,677,7293,677,729


F04001-SB VETERANS MEMORIAL BLDG.

P 1/19/1935 380,360

BUILDING TOTALS 0 0380,360 380,360380,360


F05003 - Isla Vista Foot Patrol Substation

P 6/30/2009 4,629,426

BUILDING TOTALS 0 4,629,4264,629,426 04,629,426


F80100-SUMMERLAND HOUSE

C 7/1/2009 297,109

BUILDING TOTALS 0 0297,109 297,109297,109

203



FISCAL YEAR 2012-13

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED

Structure Code FL3007

FL3007 - Franklin Health Care Center

P 6/30/2009 1,486,452

BUILDING TOTALS 0 1,486,4521,486,452 01,486,452

Structure Code H01001

H01001-SB AHR SHELTER MAIN OFFICE

C 7/1/1980 345,827

6/30/2009 364,340

BUILDING TOTALS 364,340 364,340345,827 345,827710,167


J01001-DSS Community Center

C 1/19/1963 116,528

6/15/1987 111,346

6/30/2008 552,990

BUILDING TOTALS 664,336 552,990116,528 227,874780,864


J01003-Coroner Offices

C 1/19/1963 15,109

6/15/1987 14,437

6/30/2008 115,000

BUILDING TOTALS 129,437 115,00015,109 29,546144,546


J01009-Fire Battalion Chief Offices

C 1/19/1958 36,824

BUILDING TOTALS 0 036,824 36,82436,824


J01010-SOD OFFICE 2

C 1/19/1958 36,824

BUILDING TOTALS 0 036,824 36,82436,824


J01011-Sheriff Special Ops Intel Off.

C 1/19/1958 8,093

BUILDING TOTALS 0 08,093 8,0938,093


J01015-SB JUVENILE SERVICES/PROBATION

C 1/19/1958 512,211

BUILDING TOTALS 0 0512,211 512,211512,211

204



FISCAL YEAR 2012-13

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


J01018-SB JUVENILE HALL

C 1/19/1953 194,807

1/19/1966 191,861

1/25/1971 185,699

6/1/1991 106,007

6/30/1992 279,915

5/31/2002 189,731

6/30/2003 147,672

BUILDING TOTALS 1,100,885 0194,807 1,295,6921,295,692


J02004-PHD ADMINISTRATION BLDG 8

C 5/31/1997 6,388

BUILDING TOTALS 0 06,388 6,3886,388


J02006-Annex

C 5/31/1997 8,987

6/30/2011 213,435

BUILDING TOTALS 213,435 213,4358,987 8,987222,422


J02020-AG. COMM./WEIGHTS & MEASURES

C 1/19/1941 113,332

5/31/1997 10,636

BUILDING TOTALS 10,636 0113,332 123,968123,968


J02022-EMPLOYEE UNIVERSITY

P 5/31/2002 323,217

BUILDING TOTALS 0 0323,217 323,217323,217


J02028-SOCIAL SERVICE MAIN OFFICE

C 1/30/1991 8,269,063

3/15/1994 750,568

6/30/2009 357,766

6/30/2010 400,296

BUILDING TOTALS 1,508,630 357,7668,269,063 9,419,9279,777,693

205



FISCAL YEAR 2012-13

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


J03015-SBC MAIN JAIL NW Facility

C 7/20/1987 3,667,097

7/20/1987 1,000,000

7/1/1990 113,167

7/1/1990 122,568

6/30/2005 293,663

BUILDING TOTALS 1,529,398 1,000,0003,667,097 4,196,4955,196,495


J03017- Medium Security Facility (MSF)

C 1/19/1959 115,531

6/15/1987 118,316

7/1/1990 307,361

8/31/2001 531,052

BUILDING TOTALS 956,729 0115,531 1,072,2601,072,260


J03021- Jail Laundry

C 9/9/1991 509,492

BUILDING TOTALS 0 0509,492 509,492509,492


J03028- INMATE RECEPTION CENTER (IRC)

L 4/1/1990 9,472,060

BUILDING TOTALS 0 09,472,060 9,472,0609,472,060


J03034 - 911 EMERGENCY DISPATCH CNTR

C 7/1/1997 1,982,729

BUILDING TOTALS 0 01,982,729 1,982,7291,982,729


J03035-SHERIFF ADMINISTRATION BUILDING

L 9/11/1972 490,359

3/17/1986 745,524

6/15/1987 197,215

BUILDING TOTALS 942,739 0490,359 1,433,0981,433,098


J04001-SHERIFFS SHOOTING RANGE

C 6/30/2004 2,420,387

BUILDING TOTALS 0 02,420,387 2,420,3872,420,387

206



FISCAL YEAR 2012-13

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


J04002-SHERIFFS TRAINING FACILITY BUILDING

G 6/30/2000 285,622

BUILDING TOTALS 0 285,622285,622 0285,622


J04014-CORP YARD VEHICLE OPS OFFICE/GARAGE

C 1/22/1973 14,484

BUILDING TOTALS 0 014,484 14,48414,484


J04019-CORP YARD VEHICLE OPS SHOP

C 1/22/1973 138,079

BUILDING TOTALS 0 0138,079 138,079138,079


J04034-PARKS ROAD YARD OFFICE/SHOP/PRKNG

C 2/4/1992 962,943

BUILDING TOTALS 0 0962,943 962,943962,943


J05001-FIRE DEPARTMENT ADMIN. BLDG

C 1/19/1967 147,683

6/5/1991 1,684,691

BUILDING TOTALS 1,684,691 1,684,691147,683 147,6831,832,373


J05002-FIRE DEPARTMENT ADMIN. WAREHOUSE

C 1/19/1967 32,012

6/5/1991 365,179

BUILDING TOTALS 365,179 365,17932,012 32,012397,191


J05005-SBCOFD Warehouse/Office

C 1/19/1967 57,040

6/5/1991 650,682

BUILDING TOTALS 650,682 650,68257,040 57,040707,722


J05011-SBEO ADMINISTRATION BLDG.

C 1/19/1965 531,559

BUILDING TOTALS 0 0531,559 531,559531,559

207



FISCAL YEAR 2012-13

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


J05016-SBEO AUDITORIUM

C 1/19/1965 154,259

BUILDING TOTALS 0 0154,259 154,259154,259

Structure Code L02001

L02001-LPBC DINING HALL & KITCHEN

C 7/4/1994 1,281,916

6/30/1996 142,663

BUILDING TOTALS 142,663 01,281,916 1,424,5791,424,579


L02005-LPBC TRI-CTY BOOT CAMP VOCATIONAL BLD

G 6/5/1998 369,153

BUILDING TOTALS 0 369,153369,153 0369,153


L02013-LPBC TRI-COUNTY BOOT CAMP DORM

G 6/5/1998 606,558

BUILDING TOTALS 0 606,558606,558 0606,558


L02021-LPBC Los Robles High School

C 1/19/1963 142,739

BUILDING TOTALS 0 0142,739 142,739142,739


L02024-LPBC ADMINISTRATION BUILDING

C 7/7/1994 568,971

BUILDING TOTALS 0 0568,971 568,971568,971


L03001-SY AIRPORT ADMINISTRATION BLDG

C 2/26/1970 166,024

6/30/1980 288,715

3/10/1986 113,207

6/30/1986 517,783

6/30/2007 641,519

BUILDING TOTALS 1,561,224 641,519166,024 1,085,7291,727,248


L03004-SY AIRPORT HANGER A1-10

C 6/30/1980 52,920

BUILDING TOTALS 0 052,920 52,92052,920

208



FISCAL YEAR 2012-13

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


L03010-SY AIRPORT HANGER B1-10

C 6/30/1980 70,004

BUILDING TOTALS 0 070,004 70,00470,004


L03012-SY AIRPORT HANGER C1-14

C 6/30/1980 73,810

BUILDING TOTALS 0 073,810 73,81073,810


L03041-SY Airport USFS Building

C 6/30/2010 693,868

BUILDING TOTALS 0 693,868693,868 0693,868


N01002-BUELLTON SENIOR CNTR BLDG A & B

C 1/19/1965 18,524

BUILDING TOTALS 0 018,524 18,52418,524


N02002-SOLVANG SENIOR CENTER

C 1/19/1964 27,670

6/6/1974 23,109

BUILDING TOTALS 23,109 027,670 50,77850,778


N02006-SYV AG COMMISSIONERS OFFICE

C 1/19/1964 2,152

6/6/1974 1,797

BUILDING TOTALS 1,797 02,152 3,9493,949


P02001-VANDENBERG VILLAGE LIBRARY

C 6/30/2002 57,677

6/30/2002 100,000

6/30/2002 100,000

BUILDING TOTALS 200,000 200,00057,677 57,677257,677


P06004-LOMPOC ROAD YARD MODULAR OFFICE

C 1/19/1963 14,406

BUILDING TOTALS 0 14,40614,406 014,406

209



FISCAL YEAR 2012-13

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


P06005-LOMPOC ROAD YARD GARAGE

C 1/19/1963 44,393

BUILDING TOTALS 0 44,39344,393 044,393


P06007-LOMPOC ROAD YARD SHOP & STOR.

C 1/19/1963 35,889

BUILDING TOTALS 0 35,88935,889 035,889


P07003-LOMPOC DEPT OF SOCIAL SERVICES BLDG

C 12/8/1995 1,991,786

4/30/2002 156,000

BUILDING TOTALS 156,000 01,991,786 2,147,7862,147,786


P07004-Lompoc Wellness Center

C 6/30/2005 162,590

BUILDING TOTALS 0 162,590162,590 0162,590


P10001-SURF STATION Shelter 1

G 1/11/2001 1,108,640

BUILDING TOTALS 0 1,108,6401,108,640 01,108,640


T02001-BETTERAVIA BLDG B, SM Health Care Center

L 5/23/1991 4,157,031

6/30/2008 379,730

6/30/2010 114,520

BUILDING TOTALS 494,250 494,2504,157,031 4,157,0314,651,281


T02006-BETTERAVIA BLDG A PROBATION

L 5/23/1991 3,947,888

6/30/2007 173,739

BUILDING TOTALS 173,739 03,947,888 4,121,6274,121,627


T03001-SM AG COMMISSIONERS PESTICIDE BLDG

C 6/30/1979 259,405

BUILDING TOTALS 0 0259,405 259,405259,405

210



FISCAL YEAR 2012-13

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


T03011-SM Animal Services Shelter

C 6/30/2005 2,610,057

C 6/30/2005 916,000

6/30/2005 944,000

6/30/2006 150,379

BUILDING TOTALS 1,094,379 3,554,0573,526,057 1,066,3794,620,435


T03201-SM SHERIFFS SUB-STATION

C 5/10/1971 268,259

6/15/1987 413,604

BUILDING TOTALS 413,604 0268,259 681,863681,863


T03402-SM CORP YARD VEHICLE OPS BLDG

C 7/1/1978 153,569

7/1/1978 78,659

BUILDING TOTALS 78,659 153,569153,569 78,659232,229


T03419 - SM Flood Control Garage

P 6/30/2009 151,776

BUILDING TOTALS 0 151,776151,776 0151,776


T04006-SM COURT COMPLEX Bldg A-B

C 7/1/1974 147,590

6/30/1996 176,715

6/30/2004 513,147

BUILDING TOTALS 689,862 0147,590 837,452837,452

Structure Code X01010

X01010 - New Cuyama Aquatics Complex

C 6/30/2010 2,396,097

BUILDING TOTALS 0 02,396,097 2,396,0972,396,097

Total Use StructuresSingle 79,221,165 22,507,939 101,729,103 28,365,881 73,363,222

Total Single & Multi use 139,948,413 107,482,026 247,430,438 72,600,698 174,829,740

ACQUISTION MEANS CODES: C CONSTRUCTED D DONATED P PURCHASED L-P LEASE-PURCHASE

211




PENSION TRUST FUND

&

RISK MANAGEMENT

212


Exhibit 10 Cost Allocation Plan Supplement

Schedule of Actuary Reports

Self-Insurance Fund Report Date

Self-Funded Dental Plan June 25, 2013

Self-Insured Unemployment Insurance Fund November 20, 2013

Self-Insured Workers’ Compensation Fund July 12, 2013

Self-Insured Liability Fund July 12, 2013

Self-Insured Medical Malpractice Fund July 12, 2013

214

Friday, July 12, 2013

Mr. Ray Aromatorio Risk Manager County of Santa Barbara 105 East Anapamu Street, Suite 102 Santa Barbara, CA 93101

Re: Actuarial Review of the Self-Insured Workers’ Compensation Program

Dear Mr. Aromatorio: As you requested, we have completed our review of Santa Barbara County's self-insured workers’ compensation program. We are aware that the County joined CSAC-EIA’s PWC program effective July 1, 2010. Regarding the claims which have occurred prior to this date, we estimate the program’s liability for outstanding claims to be $25,480,000 and $24,418,000 as of April 30, 2013 and June 30, 2013, respectively, including ALAE and discounted for anticipated investment income. The above estimates do not include an estimate for ULAE. It is our understanding that a one-time fee to Corvel for the administration of the tail claims was paid in 2011-12. Given estimated program assets of $16,211,000 as of June 30, 2013, the program is currently funded below the expected confidence level (see Graph 1b on Page 9.) The $24,418,000 estimate is the minimum liability to be booked by the County at June 30, 2013 for its workers’ compensation program, in accordance with Governmental Accounting Standards Board (GASB) Statement #10. GASB #10 requires the County to accrue a liability on its financial statements for the ultimate cost of claims and expenses associated with all reported and unreported claims, including ALAE and ULAE. GASB #10 does not prohibit the discounting of losses to recognize investment income. Please note that our estimates do assume a substantial amount of case reserve redundancy. In fact, our estimates for certain older years actually assume negative amounts of Incurred But Not Reported (IBNR) reserves. It is our understanding, after several discussions with the County, that the large increase in case reserves over the last year is mostly due to a revised reserving formula rather than significant deterioration to the remaining tail claims. Therefore, we have selected ultimate estimates which tie more closely to the paid indications than the incurred. Nevertheless, we do recommend booking to higher confidence levels as a result of the uncertainty associated with the valuation of these claims.

228

2

Assuming a 1% annual investment income rate, our conclusions regarding the County’s liability for unpaid loss and allocated loss adjustment expenses (ALAE) at April 30, 2013 are summarized in the table below.

Santa Barbara County Self-Insured Workers’ Compensation Program Estimated Liability for Unpaid Loss and ALAE

at April 30, 2013 Marginally Recommended Range Expected Acceptable Low Target High Conservative 70% CL 75% CL 80% CL 85% CL 90% CL

Loss and ALAE $26,562,000 InvestmentIncome Offset (1,082,000)

Discounted Loss and ALAE $25,480,000 $27,901,000 $28,971,000 $30,219,000 $31,774,000 $33,812,000

Available Funding at 6/30/2013 16,211,000

Surplus or (Deficit) ($9,269,000) ($11,690,000) ($12,760,000) ($14,008,000) ($15,563,000) ($17,601,000)

Our conclusions regarding the County’s liability for unpaid loss and loss adjustment expenses (LAE) at June 30, 2013 are summarized in the table below.

Santa Barbara County Self-Insured Workers’ Compensation Program Estimated Liability for Unpaid Loss and ALAE

at June 30, 2013 Marginally Recommended Range Expected Acceptable Low Target High Conservative 70% CL 75% CL 80% CL 85% CL 90% CL

Loss and ALAE $25,410,000 InvestmentIncome Offset (992,000)

Discounted Loss and ALAE $24,418,000 $26,738,000 $27,763,000 $28,960,000 $30,449,000 $32,403,000

Available Funding 16,211,000

Surplus or (Deficit) ($8,207,000) ($10,527,000) ($11,552,000) ($12,749,000)($14,238,000) ($16,192,000)

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3

Additionally, we have provided funding estimates for upcoming years assuming a $500,000 self-insured retention. We estimate the ultimate cost of claims and expenses for claims incurred during the 2013-14 and 2014-15 program years to be $10,878,000 and $11,500,000, respectively. These translate to rates of $3.60 and $3.80 per $100 of payroll, respectively.

We provide in the table below our funding estimates for the 2013-14 fiscal year assuming a self-insured retention of $500,000.

Santa Barbara County Self-Insured Workers’ Compensation Program Loss and LAE Funding Guidelines for 2013-14

Self-Insured Retention (SIR) of $500,000 Marginally Recommended Range Expected Acceptable Low Target High Conservative 70% CL 75% CL 80% CL 85% CL 90% CL

Loss and ALAE $10,370,000

ULAE 1,060,000 InvestmentIncome Offset (552,000)

Discounted Loss and LAE $10,878,000 $11,977,000 $12,412,000 $12,923,000 $13,532,000 $14,348,000Rate per $100 of 2013-14 Payroll $3.60 $3.96 $4.11 $4.27 $4.48 $4.75

The funding recommendations shown in the table above do not include any recognition of the existing funding margin at June 30, 2013. They are for losses and loss adjustment expenses only, and do not include a provision for loss control, overhead, excess insurance premiums, and other expenses associated with the program.

230

4

We provide in the table below our funding estimates for the 2014-15 fiscal year assuming a self-insured retention of $500,000.

Santa Barbara County Self-Insured Workers’ Compensation Program Loss and LAE Funding Guidelines for 2014-15

Self-Insured Retention (SIR) of $500,000 Marginally Recommended Range Expected Acceptable Low Target High Conservative 70% CL 75% CL 80% CL 85% CL 90% CL


ULAE 1,112,000 InvestmentIncome Offset (583,000)

Discounted Loss and LAE $11,500,000 $12,662,000 $13,122,000 $13,662,000 $14,306,000 $15,169,000Rate per $100 of 2014-15 Payroll $3.80 $4.19 $4.34 $4.52 $4.73 $5.02

The funding recommendations shown in the table above do not include any recognition of the existing funding margin at June 30, 2014. They are for losses and loss adjustment expenses only, and do not include a provision for loss control, overhead, excess insurance premiums, and other expenses associated with the program.

231

5

Because actuarial estimates of claims costs are subject to some uncertainty, we recommend that an amount in addition to the discounted expected loss costs be set aside as a margin for contingencies. Generally, the amount should be sufficient to bring funding to the 75% to 85% confidence level for primary programs. We consider funding to the 70% confidence level to be marginally acceptable and funding to the 90% confidence level to be conservative. The loss projections in this report reflect the estimated impact of benefit legislation contained in AB749, AB227, SB228, SB899, SB863 and recent WCAB court decisions based upon information provided by the WCIRB. The ultimate impact on loss costs of legislated benefit adjustments are generally difficult to forecast in advance because the changes typically take place over a period of several years following enactment. Furthermore, actuarially derived benefit level evaluations often underestimate actual future cost levels. The shortfalls result from a variety of circumstances, including: increases in utilization levels, unanticipated changes in administrative procedures, and cost shifting among benefit categories. Thus, actual cost increases could differ, perhaps substantially, from the WCIRB’s estimates. The report that follows outlines the scope of our study, its background, and our conclusions, recommendations, and assumptions. Judgments regarding the appropriateness of our conclusions and recommendations should be made only after studying the report in its entirety, including the graphs, attachments, exhibits and appendices. Our report has been developed for the County's internal use. It is not intended for general circulation. We appreciate the opportunity to be of service to Santa Barbara County in preparing this report. Please feel free to call Derek Burkhalter at (916) 244-1167 or John Alltop at (916) 244-1160 with any questions you may have concerning this report.

Sincerely,

Bickmore

Derek Burkhalter, ACAS, MAAA Manager, Property and Casualty Actuarial Services, Bickmore Associate, Casualty Actuarial Society Member, American Academy of Actuaries

John Alltop, FCAS, MAAA President, Consulting, Bickmore Fellow, Casualty Actuarial Society Member, American Academy of Actuaries

232



Re: Actuarial Review of the Self-Insured Liability Program

Dear Mr. Aromatorio: As you requested, we have completed our review of Santa Barbara County's self-insured liability program. Assuming an SIR of $500,000 per occurrence, we estimate the ultimate cost of claims and expenses for claims incurred during the 2013-14 and 2014-15 program years to be $2,394,000 and $2,443,000, respectively. These amounts include allocated loss adjustment expenses (ALAE), unallocated loss adjustment expenses (ULAE), and a discount for anticipated investment income. ALAE is the direct cost associated with the defense of individual claims (e.g. legal fees, investigation fees, court charges). ULAE is the cost to administer all claims to final settlement, which may be years into the future (e.g. claims adjusters’ salaries, taxes). The discount for investment income is calculated based on the likely payout pattern of the County’s claims, assuming a 1% return on investments per year. For budgeting purposes, the expected costs of 2013-14 and 2014-15 claims translate to rates of $0.79 and $0.80 per $100 of payroll, respectively. In addition, we estimate the program’s liability for outstanding claims to be $5,728,000 and $5,556,000 as of June 30, 2013 and June 30, 2014, respectively, again including ALAE and ULAE, and discounted for anticipated investment income. Given estimated program assets of $10,232,000 as of June 30, 2013, the program is currently funded above the 90% confidence level. The $5,728,000 estimate is the minimum liability to be booked by the County at June 30, 2013 for its liability program, in accordance with Governmental Accounting Standards Board (GASB) Statement #10. GASB #10 requires the County to accrue a liability on its financial statements for the ultimate cost of claims and expenses associated with all reported and unreported claims, including ALAE and ULAE. GASB #10 does not prohibit the discounting of losses to recognize investment income.

233

2


Santa Barbara County Self-Insured Liability Program

Estimated Liability for Unpaid Loss and LAE at June 30, 2013

Marginally Recommended Range Expected Acceptable Low Target High Conservative 70% CL 75% CL 80% CL 85% CL 90% CL


ULAE 255,000 InvestmentIncome Offset (98,000)

Discounted Loss and LAE $5,728,000 $6,392,000 $6,685,000 $7,028,000 $7,458,000 $8,025,000


Surplus or (Deficit) $4,504,000 $3,840,000 $3,547,000 $3,204,000 $2,774,000 $2,207,000

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3







Discounted Loss and LAE $5,556,000 $6,200,000 $6,484,000 $6,817,000 $7,234,000 $7,784,000


Surplus or (Deficit) $6,069,000 $5,425,000 $5,141,000 $4,808,000 $4,391,000 $3,841,000

GASB #10 does not address an actual funding requirement for the program, but only speaks to the liability to be recorded on the County’s financial statements. Because actuarial estimates of claims costs are subject to some uncertainty, we recommend that an amount in addition to the discounted expected loss costs be set aside as a margin for contingencies. Generally, the amount should be sufficient to bring funding to the 75% to 85% confidence level for primary programs. We consider funding to the 70% confidence level to be marginally acceptable and funding to the 90% confidence level to be conservative. Furthermore, the CSAC Excess Insurance Authority standard states that based upon the actuarial recommendations, the member should maintain reserves and make funding contributions equal to or exceeding the present value of expected losses and a reasonable margin for contingencies.

235

4

The table below shows our funding recommendations for Santa Barbara County for the 2013-14 fiscal year.


Funding Guidelines for 2013-14 Self-Insured Retention (SIR) of $500,000




Discounted Loss and LAE $2,394,000 $2,818,000 $3,021,000 $3,263,000 $3,567,000 $3,972,000Non-claims Related Expenses 3,108,000 3,108,000 3,108,000 3,108,000 3,108,000 3,108,000

Indicated Funding $5,502,000 $5,926,000 $6,129,000 $6,371,000 $6,675,000 $7,080,000

Rate per $100 of 2013-14 Payroll $1.81 $1.95 $2.02 $2.10 $2.20 $2.33

The funding recommendations shown in the table above do not include any recognition of the existing funding margin at June 30, 2013.

The table below shows our funding recommendations for Santa Barbara County for the 2013-14 fiscal year at the $250,000, $500,000, $750,000 and $1,000,000 SIR options.

Discounted FY 2013-14 Liability Loss and LAE Funding Guidelines

Marginally Recommended Range Acceptable Low High Conservative

SIR Expected 70% CL 75% CL 80% CL 85% CL 90% CL $250,000 $1,923,000 $2,263,000 $2,427,000 $2,621,000 $2,865,000 $3,190,000 $500,000 $2,394,000 $2,818,000 $3,021,000 $3,263,000 $3,567,000 $3,972,000 $750,000 $2,628,000 $3,093,000 $3,317,000 $3,582,000 $3,916,000 $4,360,000

$1,000,000 $2,766,000 $3,256,000 $3,491,000 $3,770,000 $4,121,000 $4,589,000

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5







Discounted Loss and LAE $2,443,000 $2,875,000 $3,083,000 $3,330,000 $3,640,000 $4,053,000Non-claims Related Expenses 3,165,000 3,165,000 3,165,000 3,165,000 3,165,000 3,165,000

Indicated Funding $5,608,000 $6,040,000 $6,248,000 $6,495,000 $6,805,000 $7,218,000



237

6

The report that follows outlines the scope of our study, its background, and our conclusions, recommendations, and assumptions. Judgments regarding the appropriateness of our conclusions and recommendations should be made only after studying the report in its entirety, including the graphs, attachments, exhibits and appendices. Our report has been developed for the County's internal use. It is not intended for general circulation. We appreciate the opportunity to be of service to Santa Barbara County in preparing this report. Please feel free to call Derek Burkhalter at (916) 244-1167 or John Alltop at (916) 244-1160 with any questions you may have concerning this report.

Sincerely,

Bickmore



238



Re: Actuarial Review of the Self-Insured Medical Malpractice Program

Dear Mr. Aromatorio: As you requested, we have completed our review of Santa Barbara County's self-insured medical malpractice program. Assuming an SIR of $500,000 per occurrence, we estimate the ultimate cost of claims and expenses for claims incurred during the 2013-14 and 2014-15 program years to be $283,000 and $291,000, respectively. These amounts include allocated loss adjustment expenses (ALAE), unallocated loss adjustment expenses (ULAE), and a discount for anticipated investment income. ALAE is the direct cost associated with the defense of individual claims (e.g. legal fees, investigation fees, court charges). ULAE is the cost to administer all claims to final settlement, which may be years into the future (e.g. claims adjusters’ salaries, taxes). The discount for investment income is calculated based on the likely payout pattern of the County’s claims, assuming a 1% return on investments per year. For budgeting purposes, the expected costs of 2013-14 and 2014-15 claims translate to rates of $0.47 and $0.48 per $100 of payroll, respectively. In addition, we estimate the program’s liability for outstanding claims to be $983,000 and $785,000 as of June 30, 2013 and June 30, 2014, respectively, again including ALAE and ULAE, and discounted for anticipated investment income. Given estimated program assets of $1,160,000 as of June 30, 2013, the program is currently funded between the expected and 70% confidence levels. The $983,000 estimate is the minimum liability to be booked by the County at June 30, 2013 for its medical malpractice program, in accordance with Governmental Accounting Standards Board (GASB) Statement #10. GASB #10 requires the County to accrue a liability on its financial statements for the ultimate cost of claims and expenses associated with all reported and unreported claims, including ALAE and ULAE. GASB #10 does not prohibit the discounting of losses to recognize investment income.

239

2


Santa Barbara County Self-Insured Medical Malpractice Program



Loss and ALAE $951,000


Discounted Loss and LAE $983,000 $1,172,000 $1,271,000 $1,389,000 $1,536,000 $1,733,000


Surplus or (Deficit) $177,000 ($12,000) ($111,000) ($229,000) ($376,000) ($573,000)

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3







Discounted Loss and LAE $785,000 $936,000 $1,015,000 $1,109,000 $1,227,000 $1,384,000

Available Funding 886,000

Surplus or (Deficit) $101,000 ($50,000) ($129,000) ($223,000) ($341,000) ($498,000)

GASB #10 does not address an actual funding requirement for the program, but only speaks to the liability to be recorded on the County’s financial statements. Because actuarial estimates of claims costs are subject to some uncertainty, we recommend that an amount in addition to the discounted expected loss costs be set aside as a margin for contingencies. Generally, the amount should be sufficient to bring funding to the 75% to 85% confidence level for primary programs. We consider funding to the 70% confidence level to be marginally acceptable and funding to the 90% confidence level to be conservative. Furthermore, the CSAC Excess Insurance Authority standard states that based upon the actuarial recommendations, the member should maintain reserves and make funding contributions equal to or exceeding the present value of expected losses and a reasonable margin for contingencies.

241

4







Discounted Loss and LAE $283,000 $333,000 $389,000 $458,000 $543,000 $653,000Non-claims Related Expenses 305,000 305,000 305,000 305,000 305,000 305,000

Indicated Funding $588,000 $638,000 $694,000 $763,000 $848,000 $958,000



242

5







Discounted Loss and LAE $291,000 $342,000 $400,000 $471,000 $558,000 $671,000Non-claims Related Expenses 320,000 320,000 320,000 320,000 320,000 320,000

Indicated Funding $611,000 $662,000 $720,000 $791,000 $878,000 $991,000



243

6

The report that follows outlines the scope of our study, its background, and our conclusions, recommendations, and assumptions. Judgments regarding the appropriateness of our conclusions and recommendations should be made only after studying the report in its entirety, including the graphs, attachments, exhibits and appendices. Our report has been developed for the County's internal use. It is not intended for general circulation. We appreciate the opportunity to be of service to Santa Barbara County in preparing this report. Please feel free to call Derek Burkhalter at (916) 244-1167 or John Alltop at (916) 244-1160 with any questions you may have concerning this report.

Sincerely,

Bickmore



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