COST ALLOCATION PLAN...2/11/2007 County of Santa Barbara OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2007-2008 General Comments This Cost Allocation Plan (The Plan)

COUNTY OF SANTA BARBARA STATE OF CALIFORNIA

COST ALLOCATION

PLAN For use in the Fiscal Year 2007 – 2008

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

COUNTY OF SANTA BARBARA STATE OF CALIFORNIA

COST ALLOCATION PLAN

FOR USE IN THE FISCAL YEAR 2007-2008

PREPARED IN ACCORDANCE WITH OMB CIRCULAR A-87

ROBERT W. GEIS, CPA AUDITOR-CONTROLLER

Santa Barbara County

County-wide Cost Allocation Plan

TABLE OF CONTENTS

i

County of Santa Barbara OMB Circular A-87 Cost Allocation Plan for Use in Fiscal Year 2007-2008

Table of Contents Schedule Page

Summary Information ..............Auditor’s Certification ......................................................................................................................2 ..............Organization Chart ............................................................................................................................3 ..............General Comments............................................................................................................................4 ..............SCO Negotiation Agreement ............................................................................................................6 A...........Allocated Costs By Cost Plan Unit ...................................................................................................9 B ...........Fixed Costs Proposed......................................................................................................................16 C ...........Detail of Allocated Costs ................................................................................................................18 D...........Summary of Allocated Costs...........................................................................................................22 E ...........Summary of Allocation Basis .........................................................................................................24 F............Cost Adjustments Breakout for Roll-Forward ................................................................................26

Equipment Use Allocation Detail 01.100...Narrative..........................................................................................................................................31 01.200...Costs to be Allocated ......................................................................................................................32 01.300...Functional Costs..............................................................................................................................33 01.40x...Detail Allocation .............................................................................................................................34 01.500...Allocation Summary .......................................................................................................................37

Structure Use Allocation Detail 02.100...Narrative..........................................................................................................................................39 02.200...Costs to be Allocated ......................................................................................................................40 02.300...Functional Costs..............................................................................................................................41 02.40x...Detail Allocation .............................................................................................................................42 02.500...Allocation Summary .......................................................................................................................47

County Executive Allocation Detail 03.100...Narrative..........................................................................................................................................49 03.200...Costs to be Allocated ......................................................................................................................50 03.300...Functional Costs..............................................................................................................................51 03.40x...Detail Allocation .............................................................................................................................52 03.500...Allocation Summary .......................................................................................................................58

County Counsel Allocation Detail 04.100...Narrative..........................................................................................................................................61 04.200...Costs to be Allocated ......................................................................................................................62 04.300...Functional Costs..............................................................................................................................63 04.40x...Detail Allocation .............................................................................................................................64 04.500...Allocation Summary .......................................................................................................................66

Landscape Maintenance Allocation Detail 05.100...Narrative..........................................................................................................................................69 05.200...Costs to be Allocated ......................................................................................................................70 05.300...Functional Costs..............................................................................................................................71 05.40x...Detail Allocation .............................................................................................................................72 05.500...Allocation Summary .......................................................................................................................75

ii


Table of Contents (continued) Schedule Page

Auditor-Controller Allocation Detail 06.100...Narrative..........................................................................................................................................77 06.200...Costs to be Allocated ......................................................................................................................78 06.300...Functional Costs..............................................................................................................................80 06.40x...Detail Allocation .............................................................................................................................82 06.500...Allocation Summary .......................................................................................................................98

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............................................................................................................................118 08.40x...Detail Allocation ...........................................................................................................................120 08.500...Allocation Summary .....................................................................................................................130

Human Resources Department Allocation Detail 09.100...Narrative........................................................................................................................................133 09.200...Costs to be Allocated ....................................................................................................................134 09.300...Functional Costs............................................................................................................................136 09.40x...Detail Allocation ...........................................................................................................................138 09.500...Allocation Summary .....................................................................................................................150

Treasurer/Retirement Allocation Detail 10.100...Narrative........................................................................................................................................155 10.200...Costs to be Allocated ....................................................................................................................156 10.300...Functional Costs............................................................................................................................157 10.40x...Detail Allocation ...........................................................................................................................158 10.500...Allocation Summary .....................................................................................................................164

iii


Supplemental Information

Table of Contents Exhibit Page

Internal Service Funds I ............General Comments........................................................................................................................169 2............Combining Statement of Net Assets .............................................................................................173 3............Combining Statement of Revenues, Expenses & Changes in Fund Net Assets ............................174 4............Combining Statement of Cash Flows............................................................................................175

Structures 4............Structure Allocations by Cost Plan Unit .......................................................................................177 5............Structure Allocations by Building.................................................................................................184 6............Occupancy of Multi-Use Structures ..............................................................................................188 7............Occupancy in Non-County Owned Structures ..............................................................................200 8............Details of County-Owned Structures ............................................................................................201 (Acquisition Means, Dates, Costs, and Improvements)

Pension Trust Fund & Risk Management 9............Certification of Actuarial Assumptions.........................................................................................225 10..........Actuarial Summary Reports ..........................................................................................................226



SUMMARY INFORMATION

1

2

3

2/11/2007 County of Santa Barbara OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2007-2008

General Comments

This Cost Allocation Plan (The Plan) uses the cost principles and procedures outlined in OMB A-87 to allocate the 2005-06 allowable expenditures of eight central support (or cost center) departments: Cost Center Title Services 12000 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 Building Utilities 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

4


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, including the Fire Department that recently transitioned, 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 calculates 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.

Significant Changes from 2006-07 Plan:

(1) The Affirmative Action/Employee Relations function moved from one central support department, the County Executive (cost plan unit 12000) to another central support department, Human Resources (cost plan unit 64000.) The associated costs are included with HR’s countywide function that is allocated on average headcount.

Fixed Costs and Adjustments:

Six bottom-line adjustments are included in this Plan. Adjustment 1 is for new fiscal year 06-07 costs of the Auditor’s payroll function associated with outsourcing the employees’ Flexible Spending Plan administration. Adjustments 2 and 4 reduce the use-year allocations to the Court funds to zero, because the Court’s fund will be leaving the County treasury during 2006-07 and left the County’s payroll system in 2005-06. Adjustment 3 reduces all of Facilities’ utility allocations to zero for the use-year; effective for the 07-08 fiscal year the County created an internal service fund for utilities. Adjustment 5 reduces the use-year allocation to the Goleta West Sanitary District because it left the County Treasury in 2006-07. And Adjustment 6 zeros-out a negative roll-forward for County Counsel’s allocation to the Santa Ynez Airport because erroneous allocations in previous Cost Plans to the Airport were already refunded outside of the Cost Plan through the use of budgetary adjustments. Schedule F provides the detail of each adjustment.

5

6

7

8

9

10

11

12

13

14

This page intentionally left blank

15

20-Mar-07

OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2007-2008County of Santa Barbara

Rollforward Differences

Actual Cost w/ Rollfwrd

Adjustments

Proposed for Following Yr

Fixed Costs Proposed

Final Costs Fiscal 05-06

Fixed Costs Fiscal 05-06

Schedule B

11000 BOS 392,714 363,021 (38,719) 324,303422,407 (29,693)12000 Cnty Exec (30,034) (30,034)13000 Cnty Counsel (25,450) (25,450)21100 DA 834,984 1,154,913 (130,576) 1,024,337515,055 319,92921300 Child Supt Srvc 321,614 398,245 1,832 400,077244,982 76,63122100 Prob Svcs 1,586,284 1,805,876 (111,401) 1,694,4741,366,692 219,59222200 Prob Inst 1,272,705 1,144,142 (297,475) 846,6671,401,268 (128,563)23000 Pub Defend 474,349 591,823 (66,112) 525,710356,876 117,47325000 Court Ops 2,334,352 2,762,720 (577,333) 2,185,3871,905,983 428,36825001 Grand Jury 34,145 50,168 (3,664) 46,50418,123 16,02325002 Ct 0069 Svs 76,918 87,428 87,42866,408 10,51025003 Ct 5901 Svs 74,221 121,541 (2,208) 119,33426,901 47,32031100 Fire 1,206,703 1,347,042 (199,345) 1,147,6981,066,363 140,33932100 Sher-Coroner 2,741,539 2,871,077 (416,476) 2,454,6002,612,002 129,53732200 Sher-Custody 2,709,379 2,629,055 (657,297) 1,971,7582,789,703 (80,324)32230 Inmate Welfare 25,290 13,198 61 13,25937,382 (12,092)41100 PHD 2,809,668 3,094,521 (414,570) 2,679,9512,524,814 284,85441201 PHD-CHIP 2,291 2,890 2,8901,692 59941212 PHD-EMS 31,786 30,365 (3,138) 27,22733,207 (1,421)41400 PHD-HS 25,896 (4,317) (1,861) (6,178)56,110 (30,213)41500 PHD-EHS 147,242 159,299 (15,443) 143,857135,185 12,05741540 PHD-AS 400,582 443,661 (131,196) 312,465357,503 43,07941814 PHD-TSAC 8,860 12,218 12,2185,502 3,35843000 ADMHS 1,253,129 1,415,306 (129,105) 1,286,2021,090,952 162,17744000 Soc Svcs 2,807,484 2,862,118 (10,304) 2,851,8142,752,849 54,63444001 IHSS 22,436 29,826 183 30,00915,045 7,39151000 Ag Comm 238,315 276,101 (31,082) 245,019200,529 37,78652100 Land Maint (530,613) (530,613)53100 P&D 1,237,819 1,452,526 (38,861) 1,413,6641,023,113 214,70653460 990-RDA IV 123,423 221,751 221,75125,095 98,32853500 P&D-Energy 45,836 11,277 305 11,58280,395 (34,559)53600 P&D-B&S 303,139 360,208 (41,909) 318,299246,069 57,06953641 P&D-Oil 7,643 6,133 61 6,1949,153 (1,510)54100 PW-Admin 200,917 149,891 (21,894) 127,997251,943 (51,026)54210 PW-Roads 744,339 765,545 (51,445) 714,100723,132 21,20754221 GS-Airports 3,521 (8,382) 14,868 6,48615,425 (11,903)54300 PW-Surveyor 166,667 178,141 (9,475) 168,666155,192 11,47454410 PW-Flood 260,930 257,815 (22,893) 234,922264,045 (3,115)54471 PW-Water 45,687 57,331 (3,784) 53,54834,043 11,64454478 PW-Proj Clnwtr 3,857 2,203 2,2035,510 (1,654)54500 PW-SWM 329,121 391,367 (32,581) 358,785266,876 62,24554560 PW-Lag San 59,519 62,608 61 62,66956,429 3,08955000 HCD 193,328 287,990 (5,024) 282,96698,667 94,662

16

20-Mar-07


Rollforward Differences

Actual Cost w/ Rollfwrd

Adjustments

Proposed for Following Yr

Fixed Costs Proposed

Final Costs Fiscal 05-06

Fixed Costs Fiscal 05-06

Schedule B

55200 HCD-AH 7,344 5,338 5,3389,351 (2,006)55210 HCD-Collaterial 244 244 24455300 HCD-Home Prog 4,063 4,706 4,7063,420 64355400 HCD-OCFD 820 3,868 3,868(2,229) 3,04955500 HCD-RDA IV Hsg 308 567 56750 25961000 Aud-Cont (34,941) (34,941)62000 Clk-Rec-Assr 1,357,849 1,716,774 (135,239) 1,581,535998,924 358,92563100 GS-Admin 290,950 367,720 (28,408) 339,313214,179 76,77163200 GS-Purchasing (2,627) (2,627)63300 GS-Fac Svcs 427 42763410 GS-Med Mal 855 988 988721 13463420 GS-Work Comp 106,868 145,084 61 145,14568,652 38,21663430 GS-Liability 119,960 172,389 172,38967,531 52,42963500 GS-Comm 90,082 82,687 (8,516) 74,17197,476 (7,394)63600 GS-Veh Ops 129,943 116,038 (17,452) 98,587143,847 (13,904)63700 GS-ITS 289,107 352,071 (24,864) 327,207226,143 62,96464000 Human Resources (34,667) (34,667)64332 HR-Unemp SI 1,689 1,409 1,4091,970 (281)64333 HR-Dent SI 16,661 13,021 13,02120,302 (3,641)65000 Treasurer (31,798) (31,798)80100 Law Library 130,041 117,963 (18,973) 98,990142,118 (12,078)81000 SBC Retirement 44,699 44,878 244 45,12244,519 18081500 LAFCO 4,638 5,782 5,7823,494 1,14484000 Goleta West San 17,237 20,953 (17,237) 3,71613,521 3,71685100 IVRPD 12,861 10,335 10,33515,387 (2,526)86100 SBCAG 25,120 50,455 50,455(214) 25,33586400 SBCAG TDM 5,999 7,293 7,2934,705 1,29487100 APCD 83,814 133,989 133,98933,638 50,17690901 990 Prop 10 61,087 75,891 75,89146,283 14,80499000 Dept 990 133,800 242,367 488 242,85525,233 108,56799999 Other 1,277,991 763,008 (1,394) 761,6141,792,973 (514,982)

29,772,660Subtotal 27,230,614 2,541,802 32,314,462 (4,388,792) 27,925,670Direct Billed 5,535,591 5,535,591Unallocated 15,483,383 15,483,383

50,791,634Total 48,944,644

17

24-Mar-07

OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2007-2008

County of Santa Barbara

Total Allocated 00001 Eq Use Allow

00002 Str Use Allow

12000 Cnty Exec

13000 Cnty Counsel

52100 Land Maint

Detail of Allocated Costs

Schedule C

(1,142,238)00001 Eq Use Allow(4,122,527)00002 Str Use Allow

420 14,173 (3,505,572) 71,166 3,96712000 Cnty Exec754 12,288 41,682 (6,032,205) 2,47013000 Cnty Counsel

59,646 47,111 44,921 33,537 (9,367,510)52100 Land Maint65,501 19,605 28,731 10,504 3,72461000 Aud-Cont

1,350 3,913 792 28163200 GS-Purchasing25,311 70,941 23,529 46,390 54,29263300 GS-Fac Svcs

9,512 25,695 35,413 194,979 9,17864000 Human Resources8,341 21,112 24,541 208,272 4,47765000 Treasurer

392,714 26,908 6,535 51,489 5,49211000 BOS834,984 7,522 167,103 70,922 7,994 10,54621100 DA321,614 39,325 94221300 Child Supt Srvc

1,586,284 20,368 125,212 101,701 49,362 31,42422100 Prob Svcs1,272,705 5,718 218,987 61,653 8,36022200 Prob Inst

474,349 1,366 33,412 47,481 2,411 29,69823000 Pub Defend2,334,352 463,325 13,224 86,99125000 Court Ops

34,145 887 18,816 2,21625001 Grand Jury76,918 11,043 29,85925002 Ct 0069 Svs74,22125003 Ct 5901 Svs

1,206,703 33,896 32,999 222,418 60,809 23931100 Fire2,741,539 592,267 155,818 243,314 125,372 23,17232100 Sher-Coroner2,709,379 14,806 400,027 117,468 101,264 1,06132200 Sher-Custody

25,290 3,72932230 Inmate Welfare2,809,668 8,597 359,779 186,178 71,238 56,93741100 PHD

2,29141201 PHD-CHIP31,786 2,721 2,353 6,527 35841212 PHD-EMS25,896 1,575 1,279 3,932 20841400 PHD-HS

147,242 36,647 11,231 5,622 5,48341500 PHD-EHS400,582 28,244 18,487 13,684 9,22941540 PHD-AS

8,860 7,12041814 PHD-TSAC1,253,129 113,075 145,604 2,274 25,58843000 ADMHS2,807,484 1,110,396 216,433 274,518 61,75944000 Soc Svcs

22,436 2,690 2,18644001 IHSS238,315 12,843 13,974 19,461 2,409 6,75351000 Ag Comm

1,237,819 13,743 28,875 38,543 821,646 4,09353100 P&D123,423 20,498 39,17653460 990-RDA IV

45,836 282 6,092 9,40053500 P&D-Energy303,139 5,306 18,694 22,848 34,553 4,84453600 P&D-B&S

7,643 98253641 P&D-Oil200,917 21,568 13,892 7,414 22,925 1,95454100 PW-Admin744,339 17,609 68,350 120,941 3,23154210 PW-Roads

3,52154221 GS-Airports

18

24-Mar-07



61000 Aud-Cont

63200 GS-Purchasing

63300 GS-Fac Svcs

64000 Human Resources

65000 Treasurer


Schedule C

00001 Eq Use Allow00002 Str Use Allow

20,268 1,923 206,737 32,748 1,21512000 Cnty Exec33,848 2,176 181,543 53,148 1,20713000 Cnty Counsel

143,746 28,554 652,878 95,323 3,08352100 Land Maint(6,376,562) 2,672 231,587 47,176 1,51361000 Aud-Cont

5,383 (783,889) 18,863 6,081 18163200 GS-Purchasing115,957 23,174 (13,760,637) 34,016 13,37463300 GS-Fac Svcs

47,857 14,609 82,185 (4,004,517) 1,34864000 Human Resources40,325 7,045 205,009 43,702 (5,324,950)65000 Treasurer15,435 9,377 261,873 14,841 76411000 BOS

110,802 12,612 349,943 92,760 4,78021100 DA106,266 13,919 213 91,888 69,06121300 Child Supt Srvc174,206 19,555 404,471 231,257 428,72822100 Prob Svcs103,923 12,364 714,631 142,604 4,46422200 Prob Inst

50,983 10,736 179,411 49,184 69,66623000 Pub Defend97,033 15,934 1,646,635 4,414 6,79525000 Court Ops

3,863 2,316 5,436 61125001 Grand Jury35,308 400 139 16825002 Ct 0069 Svs70,580 2,213 408 137 88225003 Ct 5901 Svs

249,230 29,985 346,800 221,661 8,66531100 Fire407,686 31,295 794,905 357,134 10,57732100 Sher-Coroner196,178 2,573 1,680,193 189,760 6,04932200 Sher-Custody

10,900 1,347 8,871 44432230 Inmate Welfare448,542 92,367 1,056,422 425,616 103,99141100 PHD

1,178 1,107 641201 PHD-CHIP7,441 2,582 5,670 3,759 37441212 PHD-EMS9,481 3,105 3,571 2,233 51241400 PHD-HS

30,013 3,989 33,176 20,214 86941500 PHD-EHS65,760 12,035 229,220 22,768 1,15441540 PHD-AS

1,714 2641814 PHD-TSAC254,708 74,130 340,385 284,766 12,60043000 ADMHS421,305 37,791 53,349 501,595 130,33644000 Soc Svcs

6,784 1,844 8,661 27044001 IHSS27,744 11,374 103,056 39,281 1,42051000 Ag Comm89,113 14,298 110,129 113,617 3,76353100 P&D41,315 1,107 21,200 (11) 13953460 990-RDA IV14,932 1,862 336 12,317 61453500 P&D-Energy54,346 7,419 107,452 46,396 1,28153600 P&D-B&S

2,159 2,216 2,134 15253641 P&D-Oil20,413 16,267 51,058 44,832 59454100 PW-Admin

169,597 51,805 204,211 102,949 5,64654210 PW-Roads2,195 755 534 3754221 GS-Airports

19

24-Mar-07



Total Allocated 00001 Eq Use Allow

00002 Str Use Allow

12000 Cnty Exec

13000 Cnty Counsel

52100 Land Maint


Schedule C

166,667 20,450 6,088 10,352 53,471 85654300 PW-Surveyor260,930 17,362 53,161 1,68954410 PW-Flood

45,687 2,841 3,641 9,234 40054471 PW-Water3,85754478 PW-Proj Clnwtr

329,121 39,263 2,573 1,96054500 PW-SWM59,519 7,482 5,59354560 PW-Lag San

193,328 2,881 2,502 6,084 37,763 52255000 HCD7,34455200 HCD-AH

24455210 HCD-Collaterial4,063 3,50155300 HCD-Home Prog

820 45155400 HCD-OCFD30855500 HCD-RDA IV Hsg

1,357,849 189,140 156,381 55,833 100,968 47,84462000 Clk-Rec-Assr290,950 12,477 14,874 13,102 4,305 3,11263100 GS-Admin

85563410 GS-Med Mal106,868 7,072 62,97163420 GS-Work Comp119,960 1,961 104,03063430 GS-Liability

90,082 4,155 6,179 2,34663500 GS-Comm129,943 5,705 7,745 70963600 GS-Veh Ops289,107 12,153 19,974 2,53363700 GS-ITS

1,68964332 HR-Unemp SI16,66164333 HR-Dent SI

130,041 11,147 10,77780100 Law Library44,699 7,16481000 SBC Retirement

4,638 2,48681500 LAFCO17,23784000 Goleta West San12,86185100 IVRPD25,120 1,86886100 SBCAG

5,999 1,05986400 SBCAG TDM83,814 39,14287100 APCD61,087 1,324 8,16690901 990 Prop 10

133,800 7,221 3,647 60,50199000 Dept 9901,277,991 2,299 320,598 129,434 7,845 66299999 Other5,535,591 19,789 2,843,344Direct Billed

15,483,383 1,201,710 217,773 8,836,076Unallocated

50,791,634Total 0 0 0 0 0

20

24-Mar-07



61000 Aud-Cont

63200 GS-Purchasing

63300 GS-Fac Svcs


65000 Treasurer


Schedule C

24,004 1,441 26,272 23,268 46554300 PW-Surveyor70,039 16,924 76,022 24,003 1,73154410 PW-Flood

9,268 4,698 9,606 5,733 26754471 PW-Water2,640 1,124 9354478 PW-Proj Clnwtr

105,420 46,792 71,165 57,788 4,16054500 PW-SWM27,097 9,121 8,709 1,51754560 PW-Lag San88,711 4,757 35,742 13,221 1,14455000 HCD

1,507 1,107 4,645 8655200 HCD-AH207 3755210 HCD-Collaterial521 4155300 HCD-Home Prog36955400 HCD-OCFD30855500 HCD-RDA IV Hsg

114,192 13,220 551,263 123,101 5,90662000 Clk-Rec-Assr17,905 4,008 195,830 24,588 74963100 GS-Admin

85563410 GS-Med Mal19,970 4,069 570 11,722 49463420 GS-Work Comp

7,691 2,593 3,619 6563430 GS-Liability16,550 5,175 40,063 14,969 64563500 GS-Comm29,616 13,906 59,158 11,502 1,60363600 GS-Veh Ops36,381 13,667 170,824 32,276 1,29963700 GS-ITS

84 369 1,23764332 HR-Unemp SI1,262 9,904 5,49664333 HR-Dent SI6,526 3,917 97,465 (37) 24580100 Law Library

26,280 2,347 4,237 4,67081000 SBC Retirement1,942 21081500 LAFCO

16,087 1,15084000 Goleta West San11,673 1,18885100 IVRPD18,730 1,978 2,54486100 SBCAG

4,707 23386400 SBCAG TDM31,204 8,250 3,263 1,95687100 APCD16,827 6,670 11,138 15,491 1,47090901 990 Prop 1027,514 7,672 142 26,158 94499000 Dept 990

1,002,306 29,253 (368,966) (11,805) 166,36599999 Other21,740 2,470,454 180,263Direct Billed

907,912 25,617 73,475 4,220,821Unallocated

0Total 0 0 0 0 0

21

20-Mar-07


Total Expenditures

Deductions and Cost Adjustments

Total Allocated

Summary of Allocated Costs

Schedule D

00001 Eq Use Allow 1,142,23800002 Str Use Allow 4,122,52712000 Cnty Exec 40,0433,112,91013000 Cnty Counsel (9,161)5,712,24952100 Land Maint (250,611)8,509,32261000 Aud-Cont (57,025)6,022,57563200 GS-Purchasing 747,04463300 GS-Fac Svcs (631,187)13,984,84064000 Human Resources (14,187)3,597,92965000 Treasurer (336,115)5,098,24011000 BOS 392,71421100 DA 834,98421300 Child Supt Srvc 321,61422100 Prob Svcs 1,586,28422200 Prob Inst 1,272,70523000 Pub Defend 474,34925000 Court Ops 2,334,35225001 Grand Jury 34,14525002 Ct 0069 Svs 76,91825003 Ct 5901 Svs 74,22131100 Fire 1,206,70332100 Sher-Coroner 2,741,53932200 Sher-Custody 2,709,37932230 Inmate Welfare 25,29041100 PHD 2,809,66841201 PHD-CHIP 2,29141212 PHD-EMS 31,78641400 PHD-HS 25,89641500 PHD-EHS 147,24241540 PHD-AS 400,58241814 PHD-TSAC 8,86043000 ADMHS 1,253,12944000 Soc Svcs 2,807,48444001 IHSS 22,43651000 Ag Comm 238,31553100 P&D 1,237,81953460 990-RDA IV 123,42353500 P&D-Energy 45,83653600 P&D-B&S 303,13953641 P&D-Oil 7,64354100 PW-Admin 200,91754210 PW-Roads 744,33954221 GS-Airports 3,52154300 PW-Surveyor 166,667

22

20-Mar-07


Total Expenditures

Deductions and Cost Adjustments

Total Allocated

Summary of Allocated Costs

Schedule D

54410 PW-Flood 260,93054471 PW-Water 45,68754478 PW-Proj Clnwtr 3,85754500 PW-SWM 329,12154560 PW-Lag San 59,51955000 HCD 193,32855200 HCD-AH 7,34455210 HCD-Collaterial 24455300 HCD-Home Prog 4,06355400 HCD-OCFD 82055500 HCD-RDA IV Hsg 30862000 Clk-Rec-Assr 1,357,84963100 GS-Admin 290,95063410 GS-Med Mal 85563420 GS-Work Comp 106,86863430 GS-Liability 119,96063500 GS-Comm 90,08263600 GS-Veh Ops 129,94363700 GS-ITS 289,10764332 HR-Unemp SI 1,68964333 HR-Dent SI 16,66180100 Law Library 130,04181000 SBC Retirement 44,69981500 LAFCO 4,63884000 Goleta West San 17,23785100 IVRPD 12,86186100 SBCAG 25,12086400 SBCAG TDM 5,99987100 APCD 83,81490901 990 Prop 10 61,08799000 Dept 990 133,80099999 Other 1,277,991Direct Billed 5,535,591Unallocated 15,483,383

52,049,875 50,791,634(1,258,241)Total

23

Department and Function Basis of Allocation Source

24-Mar-07

OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2007-2008Summary of Allocation Basis

County of Santa Barbara Schedule E

00001 Equipment Use Allowance02 Equipment Use Allowance Value of Fixed Assets in system; 6.67% Capital Asset Mgmt System03 Depreciation - Computers, 3 Value of Fixed Assets in system; 3 yr SL Capital Asset Mgmt System04 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 Databa03 Betteravia Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databa04 Social Services Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databa05 Casa Nueva Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databa

12000 County Executive01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger02 Direct Identify Direct charges assigned in FIN FIN Expenditure Ledger04 Fiscal Mgmt Direct Direct charges assigned in FIN FIN Expenditure Ledger05 Fiscal Mgmt CountyWide Cost Plan Unit Salaries & Benefits-County onl FIN Expenditure Ledger99 General Government Not Allocated

13000 County Counsel01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger02 Legal Services Direct charges assigned in FIN FIN Expenditure Ledger99 General Government Not Allocated

52100 Landscape Maintenance01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger02 Bldg Landscape Square feet occupied per bldg landscape costs G/S Bldg Square Footage Databa03 Direct Identify Direct charges assigned in FIN FIN Expenditure Ledger99 General Government Not Allocated

61000 Auditor-Controller01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger02 Direct Identify Direct charges assigned in FIN FIN Expenditure Ledger03 Financial Reporting Cost Plan Unit Salaries & Benefits-County onl FIN Expenditure Ledger04 Fixed Asset Accounting Number of Fixed Assets Capital Asset Inventory System05 Financial Accounting Number of Transaction Lines Processed FIN General Ledger Transactions06 Customer Support Cost Plan Unit Salaries & Benefits-All Users FIN Expenditure Ledger07 Internal Audit-Countywide Cost Plan Unit Salaries & Benefits-County onl FIN Expenditure Ledger08 Internal Audit-Direct Direct charges assigned in FIN FIN Expenditure Ledger10 Payroll Average number of employees - all users FIN Labor Transaction Ledger99 General Government Not Allocated

24

Department and Function Basis of Allocation Source

24-Mar-07

OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2007-2008Summary of Allocation Basis

County of Santa Barbara Schedule E

63200 General Services-Purchasing01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger02 Surplus Property Number of Equipment Capital Assets Capital Asset Inventory System03 Mail Courier Average minutes per delivery by mail route Daily Mail Routes07 Procurement Number of documents processed, weighted FIN Transaction Register History99 General Government Not Allocated

63300 General Services-Facilities Services01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger02 Building Maintenance Square feet occupied per bldg maint costs G/S Bldg Square Footage Databa03 Building Utilities Square feet occupied per bldg utility costs G/S Bldg Square Footage Databa04 Direct Identify - Bldg Charge Direct charges assigned in FIN FIN Expenditure Ledger05 Real Property Direct charges assigned in FIN FIN Expenditure Ledger06 Special Projects Direct charges assigned in FIN FIN Expenditure Ledger99 General Government Not Allocated

64000 Human Resources01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger02 Direct Identify Direct charges assigned in FIN FIN Expenditure Ledger03 Human Resources-Countywi Average number of employees - County only FIN Labor Transaction Ledger04 Health Ins (not SI) Average number of enrolled employees PAY+ Payroll System05 Dental Ins (not SI) Average number of enrolled employees PAY+ Payroll System08 Dental Self Insurance 100% to Dental SI Fund Calculated by Personnel09 Unemployment Self Ins 100% to Unemployment SI Fund Calculated by Personnel10 Employee University Total course charges EU Database99 General Government Not Allocated

65000 Treasurer01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger03 Central Collections Seconds logged per client & dollars collected Treasurer CUBS System05 Bank Charges Activity charges per quantity of transactions FIN Expenditure Ledger07 Deferred Compensation Average number of contributing employees Pay+ Payroll System99 General Government Not Allocated

25

Cost Center Function Roll-Forward

20-Mar-07

OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2007-2008Adjustments Breakout for Roll-Forward

County of Santa Barbara Schedule F

Cost Plan Unit Adjustment

ADJUSTMENT 1Beginning in fiscal year 06-07, the County outsourced the administration of the employees' Flexible Spending Plan. It is estimated that the outside fees will be $50,000 in fiscal year 07-08.

61000 Aud-Cont 10 Payroll 11000 305 IncludeBOS61000 Aud-Cont 10 Payroll 12000 549 IncludeCnty Exec61000 Aud-Cont 10 Payroll 13000 1,343 IncludeCnty Counsel61000 Aud-Cont 10 Payroll 21100 2,442 IncludeDA61000 Aud-Cont 10 Payroll 21300 1,832 IncludeChild Supt Srvc61000 Aud-Cont 10 Payroll 22100 2,015 IncludeProb Svcs61000 Aud-Cont 10 Payroll 22200 733 IncludeProb Inst61000 Aud-Cont 10 Payroll 23000 1,770 IncludePub Defend61000 Aud-Cont 10 Payroll 31100 3,236 IncludeFire61000 Aud-Cont 10 Payroll 32100 2,015 IncludeSher-Coroner61000 Aud-Cont 10 Payroll 32200 672 IncludeSher-Custody61000 Aud-Cont 10 Payroll 32230 61 IncludeInmate Welfare61000 Aud-Cont 10 Payroll 41100 5,739 IncludePHD61000 Aud-Cont 10 Payroll 41212 183 IncludePHD-EMS61000 Aud-Cont 10 Payroll 41400 61 IncludePHD-HS61000 Aud-Cont 10 Payroll 41500 122 IncludePHD-EHS61000 Aud-Cont 10 Payroll 41540 122 IncludePHD-AS61000 Aud-Cont 10 Payroll 43000 3,663 IncludeADMHS61000 Aud-Cont 10 Payroll 44000 9,037 IncludeSoc Svcs61000 Aud-Cont 10 Payroll 44001 183 IncludeIHSS61000 Aud-Cont 10 Payroll 51000 916 IncludeAg Comm61000 Aud-Cont 10 Payroll 52100 855 IncludeLand Maint61000 Aud-Cont 10 Payroll 53100 977 IncludeP&D61000 Aud-Cont 10 Payroll 53500 305 IncludeP&D-Energy61000 Aud-Cont 10 Payroll 53600 611 IncludeP&D-B&S61000 Aud-Cont 10 Payroll 53641 61 IncludeP&D-Oil61000 Aud-Cont 10 Payroll 54100 366 IncludePW-Admin61000 Aud-Cont 10 Payroll 54210 1,221 IncludePW-Roads61000 Aud-Cont 10 Payroll 54300 305 IncludePW-Surveyor61000 Aud-Cont 10 Payroll 54410 549 IncludePW-Flood61000 Aud-Cont 10 Payroll 54471 183 IncludePW-Water61000 Aud-Cont 10 Payroll 54500 855 IncludePW-SWM61000 Aud-Cont 10 Payroll 54560 61 IncludePW-Lag San61000 Aud-Cont 10 Payroll 55000 183 IncludeHCD61000 Aud-Cont 10 Payroll 62000 1,770 IncludeClk-Rec-Assr61000 Aud-Cont 10 Payroll 63100 549 IncludeGS-Admin61000 Aud-Cont 10 Payroll 63200 183 IncludeGS-Purchasing

26


20-Mar-07



Cost Plan Unit Adjustment 61000 Aud-Cont 10 Payroll 63300 427 IncludeGS-Fac Svcs61000 Aud-Cont 10 Payroll 63420 61 IncludeGS-Work Comp61000 Aud-Cont 10 Payroll 63700 427 IncludeGS-ITS61000 Aud-Cont 10 Payroll 64000 1,099 IncludeHuman Resources61000 Aud-Cont 10 Payroll 65000 1,160 IncludeTreasurer61000 Aud-Cont 10 Payroll 81000 244 IncludeSBC Retirement61000 Aud-Cont 10 Payroll 99000 488 IncludeDept 99061000 Aud-Cont 10 Payroll 99999 61 IncludeOther

50,000Total Adjustment 1

ADJUSTMENT 2The state court fund will cease to use the County's financial accounting system sometime in fiscal year 06-07; this adjustment reduces the use-year portion of the financial accounting and customer support allocation to zero.

61000 Aud-Cont 02 Direct Identify 25000 -4,786 IncludeCourt Ops61000 Aud-Cont 05 Financial Accounting 25000 -59,138 IncludeCourt Ops61000 Aud-Cont 06 Customer Support 25000 -11,353 IncludeCourt Ops65000 Treasurer 05 Bank Charges 25000 -6,196 IncludeCourt Ops

-81,473Total Adjustment 2

ADJUSTMENT 3Beginning fiscal year 07-08, the County will establish an Internal Service Fund for charging out utility costs (electric, gas, water/sewer, trash) to departments/funds. This adjustment reduces the utilities use-year allocation to zero.

63300 GS-Fac Svcs 03 Building Utilities 11000 -39,024 IncludeBOS63300 GS-Fac Svcs 03 Building Utilities 12000 -30,583 IncludeCnty Exec63300 GS-Fac Svcs 03 Building Utilities 13000 -26,793 IncludeCnty Counsel63300 GS-Fac Svcs 03 Building Utilities 21100 -133,018 IncludeDA63300 GS-Fac Svcs 03 Building Utilities 22100 -113,416 IncludeProb Svcs63300 GS-Fac Svcs 03 Building Utilities 22200 -298,208 IncludeProb Inst63300 GS-Fac Svcs 03 Building Utilities 23000 -67,882 IncludePub Defend63300 GS-Fac Svcs 03 Building Utilities 25000 -472,741 IncludeCourt Ops63300 GS-Fac Svcs 03 Building Utilities 25001 -3,664 IncludeGrand Jury63300 GS-Fac Svcs 03 Building Utilities 31100 -202,581 IncludeFire63300 GS-Fac Svcs 03 Building Utilities 32100 -418,491 IncludeSher-Coroner63300 GS-Fac Svcs 03 Building Utilities 32200 -657,969 IncludeSher-Custody63300 GS-Fac Svcs 03 Building Utilities 41100 -420,309 IncludePHD63300 GS-Fac Svcs 03 Building Utilities 41212 -3,321 IncludePHD-EMS63300 GS-Fac Svcs 03 Building Utilities 41400 -1,922 IncludePHD-HS63300 GS-Fac Svcs 03 Building Utilities 41500 -15,565 IncludePHD-EHS

27


20-Mar-07



Cost Plan Unit Adjustment 63300 GS-Fac Svcs 03 Building Utilities 41540 -131,318 IncludePHD-AS63300 GS-Fac Svcs 03 Building Utilities 43000 -132,768 IncludeADMHS63300 GS-Fac Svcs 03 Building Utilities 44000 -19,341 IncludeSoc Svcs63300 GS-Fac Svcs 03 Building Utilities 51000 -31,998 IncludeAg Comm63300 GS-Fac Svcs 03 Building Utilities 52100 -531,468 IncludeLand Maint63300 GS-Fac Svcs 03 Building Utilities 53100 -39,838 IncludeP&D63300 GS-Fac Svcs 03 Building Utilities 53600 -42,520 IncludeP&D-B&S63300 GS-Fac Svcs 03 Building Utilities 54100 -22,260 IncludePW-Admin63300 GS-Fac Svcs 03 Building Utilities 54210 -52,666 IncludePW-Roads63300 GS-Fac Svcs 03 Building Utilities 54300 -9,780 IncludePW-Surveyor63300 GS-Fac Svcs 03 Building Utilities 54410 -23,442 IncludePW-Flood63300 GS-Fac Svcs 03 Building Utilities 54471 -3,967 IncludePW-Water63300 GS-Fac Svcs 03 Building Utilities 54500 -33,436 IncludePW-SWM63300 GS-Fac Svcs 03 Building Utilities 55000 -5,207 IncludeHCD63300 GS-Fac Svcs 03 Building Utilities 61000 -34,941 IncludeAud-Cont63300 GS-Fac Svcs 03 Building Utilities 62000 -137,009 IncludeClk-Rec-Assr63300 GS-Fac Svcs 03 Building Utilities 63100 -28,957 IncludeGS-Admin63300 GS-Fac Svcs 03 Building Utilities 63200 -2,810 IncludeGS-Purchasing63300 GS-Fac Svcs 03 Building Utilities 63500 -8,516 IncludeGS-Comm63300 GS-Fac Svcs 03 Building Utilities 63600 -17,452 IncludeGS-Veh Ops63300 GS-Fac Svcs 03 Building Utilities 63700 -25,291 IncludeGS-ITS63300 GS-Fac Svcs 03 Building Utilities 64000 -35,766 IncludeHuman Resources63300 GS-Fac Svcs 03 Building Utilities 65000 -32,958 IncludeTreasurer63300 GS-Fac Svcs 03 Building Utilities 80100 -18,973 IncludeLaw Library63300 GS-Fac Svcs 03 Building Utilities 99999 -1,455 IncludeOther

-4,329,624Total Adjustment 3

ADJUSTMENT 4The court funds ceased using the County's payroll system on 12-31-05; this adjustment reduces the payroll use-year portion of the allocation to zero.

61000 Aud-Cont 10 Payroll 25000 -21,756 IncludeCourt Ops61000 Aud-Cont 10 Payroll 25003 -2,084 IncludeCt 5901 Svs64000 Human Resources 04 Health Ins (not SI) 25000 -764 IncludeCourt Ops64000 Human Resources 04 Health Ins (not SI) 25003 -68 IncludeCt 5901 Svs65000 Treasurer 07 Deferred Compensatio 25000 -600 IncludeCourt Ops65000 Treasurer 07 Deferred Compensatio 25003 -56 IncludeCt 5901 Svs


28


20-Mar-07



Cost Plan Unit Adjustment

ADJUSTMENT 5The Goleta West Sanitary District fund withdrew from the County's Treasury in mid-2006/07. This adjustment reduces their use-year allocations to zero.

61000 Aud-Cont 05 Financial Accounting 84000 -15,695 IncludeGoleta West San61000 Aud-Cont 06 Customer Support 84000 -392 IncludeGoleta West San65000 Treasurer 05 Bank Charges 84000 -1,150 IncludeGoleta West San


ADJUSTMENT 6A budgetary modification was made outside of the Cost Plan to return money to the airport for County Counsel time erroneously allocated to the airport in prior plans. This adjustment removes the effect of the negative roll-forward.

13000 Cnty Counsel 02 Legal Services 54221 14,868 Do not includeGS-Airports

14,868Total Adjustment 6

-4,388,792TOTAL ALL ADJUSTMENTS

29



EQUIPMENT USE

ALLOCATION DETAIL

30


Schedule 01.100

Equipment Use [Cost Plan Unit 00001]

Equipment The County depreciates computer equipment over 3 or 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 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, 5200, and 5300 in their Treasurer fees, therefore the plan does not allocate any depreciation or use allowance for this equipment.

The County recovers CPU 53500 P&D Energy 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 County purchases CPU 44000 Social Services equipment costs with a combination of Federal, State and County funds. The Plan allocates no depreciation or use allowance except for $667,231 of modular furniture, which was purchased entirely with County funds.

The State reimburses CPU 21300 Child Support Services equipment costs; the plan allocates no depreciation or use allowance.

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 $ 17,888,896 Excluded Costs – 4,338,472 Adjusted Cost Base 13,550,424

Use Allowance $ 903,813

Function 03 – 3-Year Computer Equipment Equipment Cost $ 76,992 Excluded Cost – 0 Adjusted Cost Base 76,992

Depreciation $ 25,661

Function 04 – 5-Year Computer Equipment Equipment Cost $ 1,227,953 Excluded Cost – 164,135 Adjusted Cost Base 1,063,818

Depreciation $ 212,764

31

Costs to be allocated for 00001 Equipment Use Allowance

2/11/07


County of Santa Barbara Schedule 01.200

First Allocation

Second Allocation

Total

Departmental Expenditures:Equipment Use Allowance 903,813 903,813Depreciation - Computers, 3 yr 25,661 25,661Depreciation - Computers, 5 yr 212,764 212,764

1,142,238 0 1,142,238Total Departmental Expenditures

1,142,238 0 1,142,238Total to be Allocated

32

Functional Costs for 00001 Equipment Use Allowance

24-Mar-07



Total Equipment Use Allowance

Depreciation - Computers, 3 yr


Departmental Expenditures:Equipment Use Allowance 903,813 903,813Depreciation - Computers, 3 y 25,661 25,661Depreciation - Computers, 5 y 212,764 212,764

1,142,238 903,813 25,661 212,764Total Expenditures

33

00001 Equipment Use Allowance

24-Mar-07



Detail Allocation for 02 Equipment Use Allowance

Allocation Units (A)

Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 6,302 420 4200.047% 42013000 Cnty Counsel 11,303 754 7540.083% 75452100 Land Maint 894,250 59,646 59,6466.599% 59,64661000 Aud-Cont 473,046 31,552 31,5523.491% 31,55263300 GS-Fac Svcs 379,471 25,311 25,3112.800% 25,31164000 Human Resource 142,608 9,512 9,5121.052% 9,51265000 Treasurer 31,198 2,081 2,0810.230% 2,081

1,938,178 129,276 129,27614.303% 129,276Cost Center Subtotal

21100 DA 22,920 1,529 1,5290.169% 1,52922100 Prob Svcs 194,109 12,947 12,9471.432% 12,94722200 Prob Inst 85,727 5,718 5,7180.633% 5,71823000 Pub Defend 20,484 1,366 1,3660.151% 1,36631100 Fire 422,724 28,196 28,1963.120% 28,19632100 Sher-Coroner 7,941,342 529,688 529,68858.606% 529,68832200 Sher-Custody 174,908 11,666 11,6661.291% 11,66641100 PHD 128,898 8,597 8,5970.951% 8,59751000 Ag Comm 157,800 10,525 10,5251.165% 10,52553100 P&D 12,281 819 8190.091% 81953600 P&D-B&S 13,693 913 9130.101% 91354100 PW-Admin 17,730 1,183 1,1830.131% 1,18354300 PW-Surveyor 243,731 16,257 16,2571.799% 16,25755000 HCD 43,201 2,881 2,8810.319% 2,88162000 Clk-Rec-Assr 1,849,497 123,361 123,36113.649% 123,36163100 GS-Admin 140,474 9,370 9,3701.037% 9,37099000 Dept 990 108,263 7,221 7,2210.799% 7,22199999 Other 34,464 2,299 2,2990.254% 2,299

13,550,424 903,813 903,813100.000% 903,813Subtotal

Direct Billed

13,550,424 903,813 903,813100.000% 903,813Total Allocated

Allocation Basis: Source:

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

34


24-Mar-07



Detail Allocation for 03 Depreciation - Computers, 3 yr


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

61000 Aud-Cont 62,237 20,744 20,74480.837% 20,744

62,237 20,744 20,74480.837% 20,744Cost Center Subtotal

54100 PW-Admin 14,754 4,918 4,91819.163% 4,918

76,992 25,661 25,661100.000% 25,661Subtotal

Direct Billed

76,992 25,661 25,661100.000% 25,661Total Allocated


Value of Fixed Assets in system; 3 yr SLCapital Asset Mgmt System

35


24-Mar-07



Detail Allocation for 04 Depreciation - Computers, 5 yr


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

61000 Aud-Cont 66,024 13,205 13,2056.206% 13,20565000 Treasurer 31,302 6,260 6,2602.942% 6,260


21100 DA 29,968 5,994 5,9942.817% 5,99422100 Prob Svcs 37,107 7,421 7,4213.488% 7,42131100 Fire 28,500 5,700 5,7002.679% 5,70032100 Sher-Coroner 312,897 62,579 62,57929.413% 62,57932200 Sher-Custody 15,699 3,140 3,1401.476% 3,14051000 Ag Comm 11,589 2,318 2,3181.089% 2,31853100 P&D 64,620 12,924 12,9246.074% 12,92453500 P&D-Energy 1,412 282 2820.133% 28253600 P&D-B&S 21,965 4,393 4,3932.065% 4,39354100 PW-Admin 77,339 15,468 15,4687.270% 15,46854300 PW-Surveyor 20,967 4,193 4,1931.971% 4,19362000 Clk-Rec-Assr 328,890 65,778 65,77830.916% 65,77863100 GS-Admin 15,540 3,108 3,1081.461% 3,108

1,063,818 212,764 212,764100.000% 212,764Subtotal

Direct Billed

1,063,818 212,764 212,764100.000% 212,764Total Allocated


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

36

24-Mar-07



Total Equipment Use Allowance



Allocation Summary for 00001 Equipment Use Allowance

420 42012000 Cnty Exec754 75413000 Cnty Counsel

7,522 1,529 5,99421100 DA20,368 12,947 7,42122100 Prob Svcs

5,718 5,71822200 Prob Inst1,366 1,36623000 Pub Defend

33,896 28,196 5,70031100 Fire592,267 529,688 62,57932100 Sher-Coroner

14,806 11,666 3,14032200 Sher-Custody8,597 8,59741100 PHD

12,843 10,525 2,31851000 Ag Comm59,646 59,64652100 Land Maint13,743 819 12,92453100 P&D

282 28253500 P&D-Energy5,306 913 4,39353600 P&D-B&S

21,568 1,183 4,918 15,46854100 PW-Admin20,450 16,257 4,19354300 PW-Surveyor

2,881 2,88155000 HCD65,501 31,552 20,744 13,20561000 Aud-Cont

189,140 123,361 65,77862000 Clk-Rec-Assr12,477 9,370 3,10863100 GS-Admin25,311 25,31163300 GS-Fac Svcs

9,512 9,51264000 Human Resources8,341 2,081 6,26065000 Treasurer7,221 7,22199000 Dept 9902,299 2,29999999 Other

1,142,238Total Allocated 903,813 25,661 212,764

37



STRUCTURE USE

ALLOCATION DETAIL

38


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 State approved rental rates to recover costs for the Social Services Main Building (J02028) and Betteravia Building C (T02005), and a State-reviewed rental rate for the Casa Nueva Building (J02002). 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.

39

Costs to be allocated for 00002 Structure Use Allowance

2/11/07



First Allocation

Second Allocation

Total

Departmental Expenditures:Structure Use Allowance 2,712,875 2,712,875Betteravia Rental Rate 514,178 514,178Social Services Main Rental Rate 523,658 523,658Casa Nueva Rental Rate 371,816 371,816

4,122,527 0 4,122,527Total Departmental Expenditures

4,122,527 0 4,122,527Total to be Allocated

40

Functional Costs for 00002 Structure Use Allowance

24-Mar-07



Total Structure Use Allowance

Betteravia Rental Rate

Social Services Rental Rate

Casa Nueva Rental Rate

Departmental Expenditures:Structure Use Allowance 2,712,875 2,712,875Betteravia Rental Rate 514,178 514,178Social Services Main Rental R 523,658 523,658Casa Nueva Rental Rate 371,816 371,816

4,122,527 2,712,875 514,178 523,658 371,816Total Expenditures

41

00002 Structure Use Allowance

24-Mar-07



Detail Allocation for 02 Structure Use Allowance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 14,173 14,173 14,1730.522% 14,17313000 Cnty Counsel 12,288 12,288 12,2880.453% 12,28852100 Land Maint 47,111 47,111 47,1111.737% 47,11161000 Aud-Cont 16,901 16,901 16,9010.623% 16,90163200 GS-Purchasing 1,350 1,350 1,3500.050% 1,35063300 GS-Fac Svcs 70,941 70,941 70,9412.615% 70,94164000 Human Resource 25,695 25,695 25,6950.947% 25,69565000 Treasurer 21,112 21,112 21,1120.778% 21,112


11000 BOS 26,908 26,908 26,9080.992% 26,90821100 DA 167,103 167,103 167,1036.160% 167,10322100 Prob Svcs 125,212 125,212 125,2124.615% 125,21222200 Prob Inst 218,987 218,987 218,9878.072% 218,98723000 Pub Defend 33,412 33,412 33,4121.232% 33,41225000 Court Ops 463,325 463,325 463,32517.079% 463,32525001 Grand Jury 887 887 8870.033% 88731100 Fire 32,999 32,999 32,9991.216% 32,99932100 Sher-Coroner 155,818 155,818 155,8185.744% 155,81832200 Sher-Custody 400,027 400,027 400,02714.746% 400,02741100 PHD 307,953 307,953 307,95311.352% 307,95341212 PHD-EMS 2,721 2,721 2,7210.100% 2,72141400 PHD-HS 1,575 1,575 1,5750.058% 1,57541540 PHD-AS 28,244 28,244 28,2441.041% 28,24443000 ADMHS 113,075 113,075 113,0754.168% 113,07544000 Soc Svcs 55,902 55,902 55,9022.061% 55,90251000 Ag Comm 13,974 13,974 13,9740.515% 13,97453100 P&D 28,875 28,875 28,8751.064% 28,87553600 P&D-B&S 18,694 18,694 18,6940.689% 18,69454100 PW-Admin 13,892 13,892 13,8920.512% 13,89254210 PW-Roads 17,609 17,609 17,6090.649% 17,60954300 PW-Surveyor 6,088 6,088 6,0880.224% 6,08854471 PW-Water 2,841 2,841 2,8410.105% 2,84155000 HCD 2,502 2,502 2,5020.092% 2,50262000 Clk-Rec-Assr 156,381 156,381 156,3815.764% 156,38163100 GS-Admin 14,874 14,874 14,8740.548% 14,87463500 GS-Comm 4,155 4,155 4,1550.153% 4,15563600 GS-Veh Ops 5,705 5,705 5,7050.210% 5,70563700 GS-ITS 12,153 12,153 12,1530.448% 12,15380100 Law Library 11,147 11,147 11,1470.411% 11,14799000 Dept 990 3,647 3,647 3,6470.134% 3,64799999 Other 56,617 56,617 56,6172.087% 56,617

2,712,875 2,712,875 2,712,875100.000% 2,712,875Subtotal

42


24-Mar-07



Detail Allocation for 02 Structure Use Allowance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

Direct Billed

2,712,875 2,712,875 2,712,875100.000% 2,712,875Total Allocated


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

43


24-Mar-07



Detail Allocation for 03 Betteravia Rental Rate


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

61000 Aud-Cont 240 2,705 2,7050.526% 2,705

240 2,705 2,7050.526% 2,705Cost Center Subtotal

41100 PHD 4,599 51,826 51,82610.079% 51,82641500 PHD-EHS 3,252 36,647 36,6477.127% 36,64744000 Soc Svcs 37,537 423,001 423,00182.267% 423,001

45,628 514,178 514,178100.000% 514,178Subtotal

Direct Billed

45,628 514,178 514,178100.000% 514,178Total Allocated


Square feet occupied per bldgG/S Bldg Square Footage Database

44


24-Mar-07



Detail Allocation for 04 Social Services Rental Rate


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

44000 Soc Svcs 53,420 523,658 523,658100.000% 523,658

53,420 523,658 523,658100.000% 523,658Subtotal

Direct Billed

53,420 523,658 523,658100.000% 523,658Total Allocated



45


24-Mar-07



Detail Allocation for 05 Casa Nueva Rental Rate


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

44000 Soc Svcs 8,310 107,835 107,83529.002% 107,83599999 Other 20,343 263,981 263,98170.998% 263,981

28,653 371,816 371,816100.000% 371,816Subtotal

Direct Billed

28,653 371,816 371,816100.000% 371,816Total Allocated



46

24-Mar-07



Total Structure Use Allowance

Betteravia Rental Rate

Social Services Rental Rate

Casa Nueva Rental Rate

Allocation Summary for 00002 Structure Use Allowance

26,908 26,90811000 BOS14,173 14,17312000 Cnty Exec12,288 12,28813000 Cnty Counsel

167,103 167,10321100 DA125,212 125,21222100 Prob Svcs218,987 218,98722200 Prob Inst

33,412 33,41223000 Pub Defend463,325 463,32525000 Court Ops

887 88725001 Grand Jury32,999 32,99931100 Fire

155,818 155,81832100 Sher-Coroner400,027 400,02732200 Sher-Custody359,779 307,953 51,82641100 PHD

2,721 2,72141212 PHD-EMS1,575 1,57541400 PHD-HS

36,647 36,64741500 PHD-EHS28,244 28,24441540 PHD-AS

113,075 113,07543000 ADMHS1,110,396 55,902 423,001 523,658 107,83544000 Soc Svcs

13,974 13,97451000 Ag Comm47,111 47,11152100 Land Maint28,875 28,87553100 P&D18,694 18,69453600 P&D-B&S13,892 13,89254100 PW-Admin17,609 17,60954210 PW-Roads

6,088 6,08854300 PW-Surveyor2,841 2,84154471 PW-Water2,502 2,50255000 HCD

19,605 16,901 2,70561000 Aud-Cont156,381 156,38162000 Clk-Rec-Assr

14,874 14,87463100 GS-Admin1,350 1,35063200 GS-Purchasing

70,941 70,94163300 GS-Fac Svcs4,155 4,15563500 GS-Comm5,705 5,70563600 GS-Veh Ops

12,153 12,15363700 GS-ITS25,695 25,69564000 Human Resources21,112 21,11265000 Treasurer11,147 11,14780100 Law Library

3,647 3,64799000 Dept 990320,598 56,617 263,98199999 Other

4,122,527Total Allocated 2,712,875 514,178 523,658 371,816

47



EXECUTIVE OFFICE

ALLOCATION DETAIL

48


Schedule 03.100

County Executive [Cost Center 12000]

The County Executive 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 functions:

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

Fiscal Management and Budget Preparation: The 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.

49

Costs to be allocated for 12000 County Executive

2/11/07



First Allocation

Second Allocation

Total

Departmental Expenditures:Salaries and Benefits 2,515,352 2,515,352Services and Supplies 554,689 554,689Intrafund Trfs(+) 42,869 42,869

3,112,910 0 3,112,910Total Departmental ExpendituresAllocated Additions:

00001 Eq Use Allow 420 42000002 Str Use Allow 14,173 14,17313000 Cnty Counsel 71,166 71,16652100 Land Maint 3,967 3,96761000 Aud-Cont 20,268 20,26863200 GS-Purchasing 1,923 1,92363300 GS-Fac Svcs 206,737 206,73764000 Human Resources 32,748 32,74865000 Treasurer 1,215 1,215

14,594 338,025 352,619Total Allocated AdditionsCost Adjustments:

CEO analyst in GCP 40,043 40,043

40,043 0 40,043Total Cost Adjustments

3,167,547 338,025 3,505,572Total to be Allocated

50

Functional Costs for 12000 County Executive

24-Mar-07



Total General & Admin

Direct Identify Fiscal Mgmt Direct

Fiscal Mgmt CountyWide

General Government

Departmental Expenditures:Salaries and Benefits 2,515,352 980,148 8,419 269,089 758,110 499,586Services and Supplies 554,689 223,501 168 149,754 181,266Intrafund Trfs(+) 42,869 41,701 730 438

3,112,910 1,245,351 8,419 269,257 908,593 681,289Total ExpendituresCost Adjustments:

CEO analyst in GCP 40,043 40,043

3,152,953 1,245,351 8,419 269,257 948,636 681,289Total Functional CostsFirst Addition/Reallocation

First Addition-Others 14,594 14,594First Admin Reallocation (1,259,944) 6,910 220,842 622,182 410,011

3,167,547 15,329 490,099 1,570,819 1,091,300Total First AllocationSecond Addition/Reallocation

Second Addition-Cnty Counse 71,166 62,368 5,525 3,273Second Addition-Others 266,859 266,859Second Admin Reallocation (329,227) 1,806 57,707 162,578 107,137

3,505,572 17,134 547,806 1,738,922 1,201,710Total Allocated

51

12000 County Executive

24-Mar-07



Detail Allocation for 02 Direct Identify


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

53460 990-RDA IV 4,930 8,975 (76) 8,90058.552% 1,057 9,95790901 990 Prop 10 3,490 6,353 (19,714) (13,360)41.448% 748 (12,612)

8,419 15,329 (19,789) (4,461)100.000% 1,806 (2,655)Subtotal

Direct Billed 19,789 19,789 19,789

8,419 15,329 15,329100.000% 1,806 17,134Total Allocated


Direct charges assigned in FINFIN Expenditure Ledger

52


53


24-Mar-07



Detail Allocation for 04 Fiscal Mgmt Direct


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

13000 Cnty Counsel 8,347 15,193 15,1933.100% 1,789 16,98152100 Land Maint 8,470 15,416 15,4163.146% 1,815 17,23261000 Aud-Cont 2,093 3,809 3,8090.777% 448 4,25763200 GS-Purchasing 486 885 8850.181% 104 99063300 GS-Fac Svcs 2,924 5,323 5,3231.086% 627 5,95064000 Human Resource 10,595 19,285 19,2853.935% 2,271 21,55665000 Treasurer 3,543 6,449 6,4491.316% 759 7,209

36,458 66,361 66,36113.540% 7,814 74,174Cost Center Subtotal

11000 BOS (1,482) (2,698) (2,698)-0.550% (318) (3,015)21100 DA 1,780 3,239 3,2390.661% 381 3,62121300 Child Supt Srvc 1,996 3,633 3,6330.741% 428 4,06122100 Prob Svcs 5,684 10,345 10,3452.111% 1,218 11,56422200 Prob Inst 3,446 6,272 6,2721.280% 738 7,01023000 Pub Defend 5,814 10,583 10,5832.159% 1,246 11,82925002 Ct 0069 Svs 5,428 9,880 9,8802.016% 1,163 11,04331100 Fire 28,242 51,405 51,40510.489% 6,053 57,45832100 Sher-Coroner 10,233 18,625 18,6253.800% 2,193 20,81832200 Sher-Custody 4,940 8,992 8,9921.835% 1,059 10,05132230 Inmate Welfare 157 285 2850.058% 34 31941100 PHD 3,465 6,307 6,3071.287% 743 7,04941212 PHD-EMS 44 80 800.016% 9 8941400 PHD-HS 24 43 430.009% 5 4841500 PHD-EHS 209 380 3800.078% 45 42541540 PHD-AS 5,011 9,121 9,1211.861% 1,074 10,19543000 ADMHS 12,430 22,625 22,6254.616% 2,664 25,28944000 Soc Svcs 7,717 14,046 14,0462.866% 1,654 15,70044001 IHSS 96 175 1750.036% 21 19551000 Ag Comm 3,296 5,999 5,9991.224% 706 6,70653100 P&D 4,633 8,433 8,4331.721% 993 9,42653460 990-RDA IV 5,181 9,431 9,4311.924% 1,110 10,54153500 P&D-Energy 699 1,273 1,2730.260% 150 1,42353600 P&D-B&S 2,623 4,774 4,7740.974% 562 5,33653641 P&D-Oil 113 205 2050.042% 24 22954100 PW-Admin 692 1,260 1,2600.257% 148 1,40854210 PW-Roads 6,382 11,616 11,6162.370% 1,368 12,98454300 PW-Surveyor 967 1,759 1,7590.359% 207 1,96654410 PW-Flood 1,621 2,951 2,9510.602% 347 3,29854471 PW-Water 340 619 6190.126% 73 69254500 PW-SWM 3,666 6,673 6,6731.362% 786 7,45954560 PW-Lag San 699 1,272 1,2720.259% 150 1,42155000 HCD 189 345 3450.070% 41 38562000 Clk-Rec-Assr 5,566 10,132 10,1322.067% 1,193 11,325

54


24-Mar-07



Detail Allocation for 04 Fiscal Mgmt Direct


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

63100 GS-Admin 1,628 2,964 2,9640.605% 349 3,31363420 GS-Work Comp 879 1,600 1,6000.326% 188 1,78863430 GS-Liability 244 444 4440.091% 52 49663500 GS-Comm 768 1,398 1,3980.285% 165 1,56263600 GS-Veh Ops 963 1,752 1,7520.358% 206 1,95863700 GS-ITS 2,483 4,519 4,5190.922% 532 5,05190901 990 Prop 10 4,777 8,695 8,6951.774% 1,024 9,71999000 Dept 990 25,540 46,487 46,4879.485% 5,474 51,96199999 Other 63,619 115,799 115,79923.628% 13,635 129,434

269,257 490,099 490,099100.000% 57,707 547,806Subtotal

Direct Billed

269,257 490,099 490,099100.000% 57,707 547,806Total Allocated



55


24-Mar-07



Detail Allocation for 05 Fiscal Mgmt CountyWide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

13000 Cnty Counsel 5,094,688 22,313 22,3131.420% 2,388 24,70152100 Land Maint 5,711,133 25,013 25,0131.592% 2,677 27,69061000 Aud-Cont 5,047,739 22,107 22,1071.407% 2,366 24,47363200 GS-Purchasing 603,054 2,641 2,6410.168% 283 2,92463300 GS-Fac Svcs 3,625,879 15,880 15,8801.011% 1,699 17,58064000 Human Resource 2,857,958 12,517 12,5170.797% 1,340 13,85665000 Treasurer 3,574,903 15,657 15,6570.997% 1,676 17,332

26,515,354 116,129 116,1297.393% 12,428 128,557Cost Center Subtotal

11000 BOS 1,969,713 8,627 8,6270.549% 923 9,55021100 DA 13,881,149 60,795 60,7953.870% 6,506 67,30121300 Child Supt Srvc 7,273,492 31,856 31,8562.028% 3,409 35,26522100 Prob Svcs 18,591,342 81,424 81,4245.184% 8,714 90,13822200 Prob Inst 11,270,409 49,361 49,3613.142% 5,282 54,64323000 Pub Defend 7,353,492 32,206 32,2062.050% 3,447 35,65331100 Fire 34,023,841 149,014 149,0149.486% 15,947 164,96132100 Sher-Coroner 45,890,779 200,987 200,98712.795% 21,509 222,49632200 Sher-Custody 22,155,253 97,033 97,0336.177% 10,384 107,41732230 Inmate Welfare 703,258 3,080 3,0800.196% 330 3,41041100 PHD 36,946,136 161,812 161,81210.301% 17,317 179,12941212 PHD-EMS 466,898 2,045 2,0450.130% 219 2,26441400 PHD-HS 253,870 1,112 1,1120.071% 119 1,23141500 PHD-EHS 2,228,788 9,761 9,7610.621% 1,045 10,80641540 PHD-AS 1,710,282 7,490 7,4900.477% 802 8,29243000 ADMHS 24,815,465 108,684 108,6846.919% 11,631 120,31544000 Soc Svcs 41,402,044 181,328 181,32811.544% 19,405 200,73344001 IHSS 514,608 2,254 2,2540.143% 241 2,49551000 Ag Comm 2,630,874 11,522 11,5220.734% 1,233 12,75553100 P&D 6,005,339 26,301 26,3011.674% 2,815 29,11653500 P&D-Energy 963,100 4,218 4,2180.269% 451 4,66953600 P&D-B&S 3,612,000 15,819 15,8191.007% 1,693 17,51253641 P&D-Oil 155,315 680 6800.043% 73 75354100 PW-Admin 1,238,711 5,425 5,4250.345% 581 6,00654210 PW-Roads 11,419,477 50,014 50,0143.184% 5,352 55,36654300 PW-Surveyor 1,729,464 7,575 7,5750.482% 811 8,38554410 PW-Flood 2,900,731 12,704 12,7040.809% 1,360 14,06454471 PW-Water 608,255 2,664 2,6640.170% 285 2,94954500 PW-SWM 6,559,752 28,730 28,7301.829% 3,075 31,80454560 PW-Lag San 1,250,002 5,475 5,4750.349% 586 6,06055000 HCD 1,175,366 5,148 5,1480.328% 551 5,69962000 Clk-Rec-Assr 9,180,046 40,206 40,2062.560% 4,303 44,50863100 GS-Admin 2,018,941 8,842 8,8420.563% 946 9,78963420 GS-Work Comp 1,089,762 4,773 4,7730.304% 511 5,284

56


24-Mar-07



Detail Allocation for 05 Fiscal Mgmt CountyWide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

63430 GS-Liability 302,165 1,323 1,3230.084% 142 1,46563500 GS-Comm 952,156 4,170 4,1700.265% 446 4,61663600 GS-Veh Ops 1,193,525 5,227 5,2270.333% 559 5,78763700 GS-ITS 3,077,922 13,480 13,4800.858% 1,443 14,92390901 990 Prop 10 869,782 3,809 3,8090.243% 408 4,21799000 Dept 990 1,761,424 7,714 7,7140.491% 826 8,540

358,660,281 1,570,819 1,570,819100.000% 168,103 1,738,922Subtotal

Direct Billed

358,660,281 1,570,819 1,570,819100.000% 168,103 1,738,922Total Allocated


Cost Plan Unit Salaries & Benefits-County onlyFIN Expenditure Ledger

57

24-Mar-07



Total Direct Identify Fiscal Mgmt Direct


Allocation Summary for 12000 County Executive

6,535 (3,015) 9,55011000 BOS41,682 16,981 24,70113000 Cnty Counsel70,922 3,621 67,30121100 DA39,325 4,061 35,26521300 Child Supt Srvc

101,701 11,564 90,13822100 Prob Svcs61,653 7,010 54,64322200 Prob Inst47,481 11,829 35,65323000 Pub Defend11,043 11,04325002 Ct 0069 Svs

222,418 57,458 164,96131100 Fire243,314 20,818 222,49632100 Sher-Coroner117,468 10,051 107,41732200 Sher-Custody

3,729 319 3,41032230 Inmate Welfare186,178 7,049 179,12941100 PHD

2,353 89 2,26441212 PHD-EMS1,279 48 1,23141400 PHD-HS

11,231 425 10,80641500 PHD-EHS18,487 10,195 8,29241540 PHD-AS

145,604 25,289 120,31543000 ADMHS216,433 15,700 200,73344000 Soc Svcs

2,690 195 2,49544001 IHSS19,461 6,706 12,75551000 Ag Comm44,921 17,232 27,69052100 Land Maint38,543 9,426 29,11653100 P&D20,498 9,957 10,54153460 990-RDA IV

6,092 1,423 4,66953500 P&D-Energy22,848 5,336 17,51253600 P&D-B&S

982 229 75353641 P&D-Oil7,414 1,408 6,00654100 PW-Admin

68,350 12,984 55,36654210 PW-Roads10,352 1,966 8,38554300 PW-Surveyor17,362 3,298 14,06454410 PW-Flood

3,641 692 2,94954471 PW-Water39,263 7,459 31,80454500 PW-SWM

7,482 1,421 6,06054560 PW-Lag San6,084 385 5,69955000 HCD

28,731 4,257 24,47361000 Aud-Cont55,833 11,325 44,50862000 Clk-Rec-Assr13,102 3,313 9,78963100 GS-Admin

3,913 990 2,92463200 GS-Purchasing23,529 5,950 17,58063300 GS-Fac Svcs

7,072 1,788 5,28463420 GS-Work Comp1,961 496 1,46563430 GS-Liability6,179 1,562 4,61663500 GS-Comm

58

24-Mar-07



Total Direct Identify Fiscal Mgmt Direct


Allocation Summary for 12000 County Executive

7,745 1,958 5,78763600 GS-Veh Ops19,974 5,051 14,92363700 GS-ITS35,413 21,556 13,85664000 Human Resources24,541 7,209 17,33265000 Treasurer

1,324 (12,612) 9,719 4,21790901 990 Prop 1060,501 51,961 8,54099000 Dept 990

129,434 129,43499999 Other19,789 19,789DirectBilled

2,303,862Total Allocated 17,134 547,806 1,738,922

59



COUNTY COUNSEL

ALLOCATION DETAIL

60


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.

61

Costs to be allocated for 13000 County Counsel

2/11/07



First Allocation

Second Allocation

Total



00001 Eq Use Allow 754 75400002 Str Use Allow 12,288 12,28812000 Cnty Exec 37,506 4,177 41,68252100 Land Maint 2,470 2,47061000 Aud-Cont 33,848 33,84863200 GS-Purchasing 2,176 2,17663300 GS-Fac Svcs 181,543 181,54364000 Human Resources 53,148 53,14865000 Treasurer 1,207 1,207


Misc refunds & fees (261) (261)Reimbursement (8,900) (8,900)

(9,161) 0 (9,161)Total Cost Adjustments


62

Functional Costs for 13000 County Counsel

24-Mar-07




Legal Services General Government

Departmental Expenditures:Salaries and Benefits 5,094,688 1,397,977 3,576,738 119,972Services and Supplies 612,927 508,706 90,190 14,031Intrafund Trfs(+) 4,634 4,634

5,712,249 1,911,318 3,666,929 134,003Total ExpendituresCost Adjustments:

Reimbursement (8,900) (8,900)Outside legal services as direc (43,885) 31,104 12,782Misc refunds & fees (261) (261)

5,703,088 1,858,272 3,698,032 146,784Total Functional CostsFirst Addition/Reallocation

First Addition-Others 50,548 50,548First Admin Reallocation (1,908,819) 1,846,871 61,948

5,753,636 5,544,904 208,733Total First AllocationSecond Addition/Reallocation

Second Addition-Others 278,569 278,569Second Admin Reallocation (278,569) 269,528 9,041

6,032,205 5,814,432 217,773Total Allocated

63

13000 County Counsel

24-Mar-07



Detail Allocation for 02 Legal Services


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 47,463 71,166 71,1661.283% 71,16652100 Land Maint 21,317 31,963 31,9630.576% 1,574 33,53761000 Aud-Cont 6,677 10,011 10,0110.181% 493 10,50463200 GS-Purchasing 503 755 7550.014% 37 79263300 GS-Fac Svcs 29,486 44,213 44,2130.797% 2,177 46,39064000 Human Resource 123,934 185,828 185,8283.351% 9,150 194,97965000 Treasurer 153,718 230,488 (33,565) 196,9234.157% 11,349 208,272

383,098 574,425 (33,565) 540,86010.360% 24,781 565,640Cost Center Subtotal

11000 BOS 32,728 49,073 49,0730.885% 2,416 51,48921100 DA 5,081 7,619 7,6190.137% 375 7,99421300 Child Supt Srvc 599 898 8980.016% 44 94222100 Prob Svcs 31,376 47,045 47,0450.848% 2,317 49,36223000 Pub Defend 1,532 2,298 2,2980.041% 113 2,41125000 Court Ops 8,406 12,603 12,6030.227% 621 13,22425001 Grand Jury 11,960 17,933 17,9330.323% 883 18,81625002 Ct 0069 Svs 18,979 28,458 28,4580.513% 1,401 29,85931100 Fire 38,652 57,956 57,9561.045% 2,854 60,80932100 Sher-Coroner 79,690 119,488 119,4882.155% 5,884 125,37232200 Sher-Custody 64,366 96,512 96,5121.741% 4,752 101,26441100 PHD 45,281 67,895 67,8951.224% 3,343 71,23841212 PHD-EMS 4,149 6,220 6,2200.112% 306 6,52741400 PHD-HS 2,500 3,748 3,7480.068% 185 3,93241500 PHD-EHS 3,573 5,358 5,3580.097% 264 5,62241540 PHD-AS 8,698 13,041 13,0410.235% 642 13,68441814 PHD-TSAC 4,526 6,786 6,7860.122% 334 7,12043000 ADMHS 13,541 20,304 (19,030) 1,2740.366% 1,000 2,27444000 Soc Svcs 384,248 576,149 (330,000) 246,14910.391% 28,370 274,51844001 IHSS 1,390 2,084 2,0840.038% 103 2,18651000 Ag Comm 1,531 2,296 2,2960.041% 113 2,40953100 P&D 554,622 831,611 (50,914) 780,69714.998% 40,949 821,64653460 990-RDA IV 24,901 37,337 37,3370.673% 1,838 39,17653500 P&D-Energy 38,508 57,739 (51,183) 6,5571.041% 2,843 9,40053600 P&D-B&S 21,963 32,931 32,9310.594% 1,622 34,55354100 PW-Admin 20,140 30,198 (8,760) 21,4380.545% 1,487 22,92554210 PW-Roads 76,873 115,265 115,2652.079% 5,676 120,94154300 PW-Surveyor 33,988 50,962 50,9620.919% 2,509 53,47154410 PW-Flood 33,791 50,667 50,6670.914% 2,495 53,16154471 PW-Water 5,870 8,801 8,8010.159% 433 9,23454500 PW-SWM 15,539 23,300 (21,874) 1,4260.420% 1,147 2,57354560 PW-Lag San 3,555 5,330 5,3300.096% 262 5,59355000 HCD 24,003 35,991 35,9910.649% 1,772 37,76355300 HCD-Home Pro 2,225 3,336 3,3360.060% 164 3,501

64

13000 County Counsel

24-Mar-07



Detail Allocation for 02 Legal Services


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

55400 HCD-OCFD 286 430 4300.008% 21 45162000 Clk-Rec-Assr 111,850 167,710 (75,000) 92,7103.025% 8,258 100,96863100 GS-Admin 2,737 4,103 4,1030.074% 202 4,30563420 GS-Work Comp 585,267 877,561 (857,801) 19,76015.826% 43,211 62,97163430 GS-Liability 783,731 1,175,142 (1,128,976) 46,16621.193% 57,864 104,03081000 SBC Retirement 40,087 60,108 (55,904) 4,2041.084% 2,960 7,16481500 LAFCO 10,674 16,005 (14,306) 1,6980.289% 788 2,48686100 SBCAG 37,773 56,638 (57,558) (921)1.021% 2,789 1,86886400 SBCAG TDM 673 1,009 1,0090.018% 50 1,05987100 APCD 82,831 124,199 (91,172) 33,0262.240% 6,116 39,14290901 990 Prop 10 25,008 37,498 (31,179) 6,3190.676% 1,846 8,16699999 Other 15,235 22,843 (16,123) 6,7200.412% 1,125 7,845

3,698,032 5,544,904 (2,843,344) 2,701,559100.000% 269,528 2,971,087Subtotal

Direct Billed 2,843,344 2,843,344 2,843,344

3,698,032 5,544,904 5,544,904100.000% 269,528 5,814,432Total Allocated



65

24-Mar-07



Total Legal Services

Allocation Summary for 13000 County Counsel

51,489 51,48911000 BOS71,166 71,16612000 Cnty Exec

7,994 7,99421100 DA942 94221300 Child Supt Srvc

49,362 49,36222100 Prob Svcs2,411 2,41123000 Pub Defend

13,224 13,22425000 Court Ops18,816 18,81625001 Grand Jury29,859 29,85925002 Ct 0069 Svs60,809 60,80931100 Fire

125,372 125,37232100 Sher-Coroner101,264 101,26432200 Sher-Custody

71,238 71,23841100 PHD6,527 6,52741212 PHD-EMS3,932 3,93241400 PHD-HS5,622 5,62241500 PHD-EHS

13,684 13,68441540 PHD-AS7,120 7,12041814 PHD-TSAC2,274 2,27443000 ADMHS

274,518 274,51844000 Soc Svcs2,186 2,18644001 IHSS2,409 2,40951000 Ag Comm

33,537 33,53752100 Land Maint821,646 821,64653100 P&D

39,176 39,17653460 990-RDA IV9,400 9,40053500 P&D-Energy

34,553 34,55353600 P&D-B&S22,925 22,92554100 PW-Admin

120,941 120,94154210 PW-Roads53,471 53,47154300 PW-Surveyor53,161 53,16154410 PW-Flood

9,234 9,23454471 PW-Water2,573 2,57354500 PW-SWM5,593 5,59354560 PW-Lag San

37,763 37,76355000 HCD3,501 3,50155300 HCD-Home Prog

451 45155400 HCD-OCFD10,504 10,50461000 Aud-Cont

100,968 100,96862000 Clk-Rec-Assr4,305 4,30563100 GS-Admin

792 79263200 GS-Purchasing46,390 46,39063300 GS-Fac Svcs62,971 62,97163420 GS-Work Comp

66

24-Mar-07



Total Legal Services

Allocation Summary for 13000 County Counsel

104,030 104,03063430 GS-Liability194,979 194,97964000 Human Resources208,272 208,27265000 Treasurer

7,164 7,16481000 SBC Retirement2,486 2,48681500 LAFCO1,868 1,86886100 SBCAG1,059 1,05986400 SBCAG TDM

39,142 39,14287100 APCD8,166 8,16690901 990 Prop 107,845 7,84599999 Other

2,843,344 2,843,344DirectBilled

5,814,432Total Allocated 5,814,432

67



LANDSCAPE MAINTENANCE

ALLOCATION DETAIL

68


Schedule 05.100

Landscape Maintenance (Park Department) [Cost Center 52100]

The Landscape Maintenance function in the Park Department provides grounds and landscape maintenance for County-owned properties. The department accumulates costs for both allowable and unallowable functions using the County’s Financial Information Network (FIN). The Plan allocates costs for these allowable Landscape Maintenance functions:

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. Building Direct Identify: This includes the cost of grounds maintenance, which may be attributed to a particular cost plan unit rather than a particular building. The department accumulates costs in FIN project codes, which are identified with cost plan units; the plan allocates these costs based on the direct charges accumulated

The plan does not allocate other operations of the Park Department, as they are considered general government.

69

Costs to be allocated for 52100 Landscape Maintenance

2/11/07



First Allocation

Second Allocation

Total

Departmental Expenditures:Salaries and Benefits 5,711,132 5,711,132Services and Supplies 2,217,070 2,217,070Principal and Interest 22,178 22,178Fixed Assets 222,186 222,186Intrafund Trfs(+) 336,756 336,756

8,509,322 0 8,509,322Total Departmental ExpendituresDeductions:

N/A: Principal and Interest (22,178) (22,178)N/A: Fixed Assets (222,186) (222,186)

(244,364) 0 (244,364)Total DeductionsAllocated Additions:

00001 Eq Use Allow 59,646 59,64600002 Str Use Allow 47,111 47,11112000 Cnty Exec 40,429 4,492 44,92113000 Cnty Counsel 31,963 1,574 33,53761000 Aud-Cont 143,746 143,74663200 GS-Purchasing 28,554 28,55463300 GS-Fac Svcs 652,878 652,87864000 Human Resources 95,323 95,32365000 Treasurer 3,083 3,083

179,150 929,649 1,108,799Total Allocated AdditionsCost Adjustments:

05 Storm (1,311) (1,311)Real property staff reimb (1,001) (1,001)Reimb from PW (1,855) (1,855)Reimbursements (80) (80)Vehicle auction (2,000) (2,000)



70

Functional Costs for 52100 Landscape Maintenance

24-Mar-07




Bldg Landscape Direct Identify General Government

Departmental Expenditures:Salaries and Benefits 5,711,132 1,229,729 255,825 32,732 4,192,846Services and Supplies 2,217,070 345,612 103,359 7,882 1,760,217Principal and Interest 22,178 22,178Fixed Assets 222,186 175,409 46,777Intrafund Trfs(+) 336,756 1,943 334,813

8,509,322 1,752,693 359,184 40,614 6,356,831Total ExpendituresCost Adjustments:

Deductions (244,364) (175,409) (68,955)Vehicle auction (2,000) (2,000)05 Storm (1,311) (1,311)Real property staff reimb (1,001) (1,001)Reimbursements (80) (80)Reimb from PW (1,855) (1,855)

8,258,711 1,571,037 359,184 40,614 6,287,876Total Functional CostsFirst Addition/Reallocation

First Addition-Cnty Counsel L 31,963 31,899 64First Addition-Others 147,187 147,187First Admin Reallocation (1,750,123) 99,907 12,783 1,637,433

8,437,861 459,091 53,397 7,925,373Total First AllocationSecond Addition/Reallocation

Second Addition-Cnty Counse 1,574 1,571 3Second Addition-GS-Fac Svcs 39,035 39,035Second Addition-GS-Fac Svcs 531,468 531,468Second Addition-GS-Fac Svcs 64,894 64,894Second Addition-Others 292,678 292,678Second Admin Reallocation (294,249) 16,797 2,149 275,302

9,367,510 475,889 55,546 8,836,076Total Allocated

71

52100 Landscape Maintenance

24-Mar-07



Detail Allocation for 02 Bldg Landscape


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 3,019 3,967 3,9670.864% 3,96713000 Cnty Counsel 1,880 2,470 2,4700.538% 2,47061000 Aud-Cont 2,732 3,590 3,5900.782% 133 3,72463200 GS-Purchasing 207 271 2710.059% 10 28163300 GS-Fac Svcs 39,836 52,349 52,34911.403% 1,943 54,29264000 Human Resource 6,735 8,850 8,8501.928% 328 9,17865000 Treasurer 3,285 4,317 4,3170.940% 160 4,477


11000 BOS 4,029 5,295 5,2951.153% 196 5,49221100 DA 7,738 10,168 10,1682.215% 377 10,54622100 Prob Svcs 23,057 30,300 30,3006.600% 1,124 31,42422200 Prob Inst 6,134 8,061 8,0611.756% 299 8,36023000 Pub Defend 21,791 28,636 28,6366.237% 1,063 29,69825000 Court Ops 60,424 79,404 79,40417.296% 2,947 82,35025001 Grand Jury 1,626 2,137 2,1370.465% 79 2,21631100 Fire 176 231 2310.050% 9 23932100 Sher-Coroner 17,002 22,343 22,3434.867% 829 23,17232200 Sher-Custody 778 1,023 1,0230.223% 38 1,06141100 PHD 41,777 54,899 54,89911.958% 2,037 56,93741212 PHD-EMS 263 346 3460.075% 13 35841400 PHD-HS 152 200 2000.044% 7 20841500 PHD-EHS 1,960 2,576 2,5760.561% 96 2,67143000 ADMHS 14,178 18,632 18,6324.058% 691 19,32344000 Soc Svcs 24,020 31,565 31,5656.875% 1,171 32,73651000 Ag Comm 2,331 3,063 3,0630.667% 114 3,17753100 P&D 3,003 3,946 3,9460.860% 146 4,09353600 P&D-B&S 3,554 4,670 4,6701.017% 173 4,84454100 PW-Admin 1,434 1,884 1,8840.410% 70 1,95454210 PW-Roads 2,371 3,116 3,1160.679% 116 3,23154300 PW-Surveyor 628 826 8260.180% 31 85654410 PW-Flood 1,239 1,628 1,6280.355% 60 1,68954471 PW-Water 293 385 3850.084% 14 40054500 PW-SWM 1,438 1,890 1,8900.412% 70 1,96055000 HCD 383 503 5030.110% 19 52262000 Clk-Rec-Assr 35,105 46,132 46,13210.049% 1,712 47,84463100 GS-Admin 2,283 3,001 3,0010.654% 111 3,11263500 GS-Comm 1,722 2,262 2,2620.493% 84 2,34663600 GS-Veh Ops 520 683 6830.149% 25 70963700 GS-ITS 1,859 2,443 2,4430.532% 91 2,53380100 Law Library 7,908 10,392 10,3922.264% 386 10,77799999 Other 486 639 6390.139% 24 662

349,355 459,091 459,091100.000% 16,797 475,889Subtotal

72


24-Mar-07



Detail Allocation for 02 Bldg Landscape


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

Direct Billed

349,355 459,091 459,091100.000% 16,797 475,889Total Allocated


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

73


24-Mar-07





Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

25000 Court Ops 3,393 4,461 4,4618.355% 180 4,64141500 PHD-EHS 2,056 2,703 2,7035.063% 109 2,81241540 PHD-AS 6,748 8,872 8,87216.616% 357 9,22943000 ADMHS 4,581 6,022 6,02211.278% 242 6,26544000 Soc Svcs 21,222 27,900 27,90052.251% 1,123 29,02351000 Ag Comm 2,615 3,438 3,4386.438% 138 3,576

40,615 53,397 53,397100.000% 2,149 55,546Subtotal

Direct Billed

40,615 53,397 53,397100.000% 2,149 55,546Total Allocated



74

24-Mar-07



Total Bldg Landscape Direct Identify

Allocation Summary for 52100 Landscape Maintenance


10,546 10,54621100 DA31,424 31,42422100 Prob Svcs

8,360 8,36022200 Prob Inst29,698 29,69823000 Pub Defend86,991 82,350 4,64125000 Court Ops

2,216 2,21625001 Grand Jury239 23931100 Fire

23,172 23,17232100 Sher-Coroner1,061 1,06132200 Sher-Custody

56,937 56,93741100 PHD358 35841212 PHD-EMS208 20841400 PHD-HS

5,483 2,671 2,81241500 PHD-EHS9,229 9,22941540 PHD-AS

25,588 19,323 6,26543000 ADMHS61,759 32,736 29,02344000 Soc Svcs

6,753 3,177 3,57651000 Ag Comm4,093 4,09353100 P&D4,844 4,84453600 P&D-B&S1,954 1,95454100 PW-Admin3,231 3,23154210 PW-Roads

856 85654300 PW-Surveyor1,689 1,68954410 PW-Flood

400 40054471 PW-Water1,960 1,96054500 PW-SWM

522 52255000 HCD3,724 3,72461000 Aud-Cont

47,844 47,84462000 Clk-Rec-Assr3,112 3,11263100 GS-Admin

281 28163200 GS-Purchasing54,292 54,29263300 GS-Fac Svcs

2,346 2,34663500 GS-Comm709 70963600 GS-Veh Ops

2,533 2,53363700 GS-ITS9,178 9,17864000 Human Resources4,477 4,47765000 Treasurer

10,777 10,77780100 Law Library662 66299999 Other

531,435Total Allocated 475,889 55,546

75



AUDITOR-CONTROLLER

ALLOCATION DETAIL

76


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 the 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 County-wide 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 of 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.

77

Costs to be allocated for 61000 Auditor-Controller

2/11/07



First Allocation

Second Allocation

Total

Departmental Expenditures:Salaries and Benefits 5,047,739 5,047,739Services and Supplies 862,268 862,268Fixed Assets 99,204 99,204Intrafund Trfs(+) 13,365 13,365


N/A: Fixed Assets (99,204) (99,204)


00001 Eq Use Allow 65,501 65,50100002 Str Use Allow 19,605 19,60512000 Cnty Exec 25,916 2,814 28,73113000 Cnty Counsel 10,011 493 10,50452100 Land Maint 3,590 133 3,72463200 GS-Purchasing 2,672 2,67263300 GS-Fac Svcs 231,587 231,58764000 Human Resources 47,176 47,17665000 Treasurer 1,513 1,513


Apportionment fees (6,101) (6,101)Bank Charges 58,353 58,353Credit card rebates (2,599) (2,599)Crime lab overcharges (674) (674)Fund 1409/1418 annual fees (energy) (2,000) (2,000)LTF/Measure D Admin Fees (4,800) (4,800)

42,179 0 42,179Total Cost Adjustments


78


79

Functional Costs for 61000 Auditor-Controller

24-Mar-07




Direct Identify Financial Reporting

Fixed Asset Accounting

Financial Accounting

Departmental Expenditures:Salaries and Benefits 5,047,739 435,807 174,314 453,116 91,404 1,786,805Services and Supplies 862,268 155,903 278,804 305,070Fixed Assets 99,204 82,918Intrafund Trfs(+) 13,365 5,190 1,238

6,022,575 679,818 174,314 731,920 91,404 2,093,113Total ExpendituresCost Adjustments:

Deductions (99,204) (82,918)LTF/Measure D Admin Fees (4,800)Fund 1409/1418 annual fees ( (2,000) (2,000)Crime lab overcharges (674) (674)Credit card rebates (2,599) (2,599)Bank Charges 58,353 53,943Apportionment fees (6,101)

5,965,551 596,226 174,314 729,920 91,404 2,144,458Total Functional CostsFirst Addition/Reallocation

First Addition-Others 124,624 124,624First Admin Reallocation (720,850) 27,245 70,823 14,287 279,280

6,090,175 201,559 800,743 105,691 2,423,737Total First AllocationSecond Addition/Reallocation

Second Addition-Others 286,387 286,387Second Admin Reallocation (286,387) 10,824 28,137 5,676 110,955

6,376,562 212,383 828,880 111,367 2,534,693Total Allocated

80

Functional Costs for 61000 Auditor-Controller

24-Mar-07



Customer Support

Internal Audit-Countywide

Internal Audit-Direct

Payroll General Government

Departmental Expenditures:Salaries and Benefits 200,439 306,177 287,998 603,105 708,574Services and Supplies 13,587 48,196 3,906 19,152 37,649Fixed Assets 16,286Intrafund Trfs(+) 6,938

214,026 370,659 291,904 622,257 753,160Total ExpendituresCost Adjustments:

Deductions (16,286)LTF/Measure D Admin Fees (4,800)Fund 1409/1418 annual fees (Crime lab overchargesCredit card rebatesBank Charges 4,410Apportionment fees (6,101)

203,124 354,373 291,904 626,667 753,160Total Functional CostsFirst Addition/Reallocation

First Addition-OthersFirst Admin Reallocation 31,329 47,856 45,014 94,266 110,751

234,453 402,228 336,918 720,933 863,911Total First AllocationSecond Addition/Reallocation

Second Addition-OthersSecond Admin Reallocation 12,447 19,013 17,884 37,451 44,000

246,900 421,241 354,802 758,384 907,912Total Allocated

81

61000 Auditor-Controller

24-Mar-07





Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 708 819 8190.406% 81913000 Cnty Counsel 307 355 3550.176% 35552100 Land Maint 2,990 3,457 3,4571.715% 3,45763200 GS-Purchasing 33 38 380.019% 2 4063300 GS-Fac Svcs 924 1,069 1,0690.530% 59 1,12864000 Human Resource 18,056 20,879 20,87910.359% 1,148 22,02665000 Treasurer 2,969 3,433 3,4331.703% 189 3,622


21100 DA 2,036 2,354 2,3541.168% 129 2,48321300 Child Supt Srvc 11,519 13,319 13,3196.608% 732 14,05222100 Prob Svcs 927 1,072 1,0720.532% 59 1,13122200 Prob Inst 562 650 6500.322% 36 68623000 Pub Defend 1,329 1,537 1,5370.762% 84 1,62125000 Court Ops 3,924 4,537 4,5372.251% 249 4,78625002 Ct 0069 Svs 15,813 18,285 18,2859.072% 1,005 19,29025003 Ct 5901 Svs 285 330 3300.164% 18 34831100 Fire 3,566 4,124 4,1242.046% 227 4,35132100 Sher-Coroner 2,709 3,133 3,1331.554% 172 3,30532200 Sher-Custody 1,529 1,768 1,7680.877% 97 1,86532230 Inmate Welfare 28 33 330.016% 2 3441100 PHD 10,144 11,729 11,7295.819% 645 12,37441500 PHD-EHS 1,358 1,570 1,5700.779% 86 1,65743000 ADMHS 221 255 2550.127% 14 26944000 Soc Svcs 11,760 13,598 13,5986.746% 747 14,34553100 P&D 2,707 3,130 3,1301.553% 172 3,30253460 990-RDA IV 32,090 37,106 37,10618.410% 2,040 39,14653500 P&D-Energy 228 264 2640.131% 14 27853600 P&D-B&S 802 928 9280.460% 51 97953641 P&D-Oil 37 43 430.021% 2 4554100 PW-Admin 21 24 240.012% 1 2554210 PW-Roads 8,338 9,642 9,6424.784% 530 10,17254300 PW-Surveyor 29 33 330.017% 2 3554410 PW-Flood 48 56 560.028% 3 5954471 PW-Water 10 12 120.006% 1 1254500 PW-SWM 426 492 4920.244% 27 51954560 PW-Lag San 3,282 3,795 3,7951.883% 209 4,00355000 HCD 15,057 17,411 17,4118.638% 957 18,36862000 Clk-Rec-Assr 732 847 8470.420% 47 89363100 GS-Admin 240 278 2780.138% 15 29363420 GS-Work Comp 1,196 1,383 1,3830.686% 76 1,45963430 GS-Liability 317 366 3660.182% 20 38663500 GS-Comm 52 60 600.030% 3 64

82


24-Mar-07





Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

63600 GS-Veh Ops 66 76 760.038% 4 8063700 GS-ITS 169 196 1960.097% 11 20664332 HR-Unemp SI 15 17 170.009% 1 1864333 HR-Dent SI 15 17 170.009% 1 1881500 LAFCO 352 407 4070.202% 22 43085100 IVRPD 137 159 1590.079% 9 16786100 SBCAG 370 427 4270.212% 23 45187100 APCD 1,826 2,111 2,1111.047% 116 2,22790901 990 Prop 10 455 526 5260.261% 29 55599000 Dept 990 247 285 2850.141% 16 30199999 Other 11,352 13,126 13,1266.512% 721 13,848

174,314 201,559 201,559100.000% 10,824 212,383Subtotal

Direct Billed

174,314 201,559 201,559100.000% 10,824 212,383Total Allocated



83


24-Mar-07



Detail Allocation for 03 Financial Reporting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 2,515,352 5,656 5,6560.706% 5,65613000 Cnty Counsel 5,094,688 11,455 11,4551.431% 11,45552100 Land Maint 5,711,133 12,841 12,8411.604% 12,84163200 GS-Purchasing 603,054 1,356 1,3560.169% 49 1,40563300 GS-Fac Svcs 3,625,879 8,153 8,1531.018% 298 8,45064000 Human Resource 2,857,958 6,426 6,4260.803% 235 6,66165000 Treasurer 3,574,903 8,038 8,0381.004% 293 8,331

23,982,967 53,925 53,9256.734% 875 54,800Cost Center Subtotal

11000 BOS 1,969,713 4,429 4,4290.553% 162 4,59121100 DA 13,881,149 31,211 31,2113.898% 1,139 32,35121300 Child Supt Srvc 7,273,492 16,354 16,3542.042% 597 16,95122100 Prob Svcs 18,591,342 41,802 41,8025.220% 1,526 43,32822200 Prob Inst 11,270,409 25,341 25,3413.165% 925 26,26623000 Pub Defend 7,353,492 16,534 16,5342.065% 604 17,13831100 Fire 34,023,841 76,502 76,5029.554% 2,793 79,29432100 Sher-Coroner 45,890,779 103,184 103,18412.886% 3,767 106,95132200 Sher-Custody 22,155,253 49,815 49,8156.221% 1,818 51,63432230 Inmate Welfare 703,258 1,581 1,5810.197% 58 1,63941100 PHD 36,946,136 83,072 83,07210.374% 3,032 86,10541212 PHD-EMS 466,898 1,050 1,0500.131% 38 1,08841400 PHD-HS 253,870 571 5710.071% 21 59241500 PHD-EHS 2,228,788 5,011 5,0110.626% 183 5,19441540 PHD-AS 1,710,282 3,846 3,8460.480% 140 3,98643000 ADMHS 24,815,465 55,797 55,7976.968% 2,037 57,83444000 Soc Svcs 41,402,044 93,091 93,09111.626% 3,398 96,48944001 IHSS 514,608 1,157 1,1570.145% 42 1,19951000 Ag Comm 2,630,874 5,915 5,9150.739% 216 6,13153100 P&D 6,005,339 13,503 13,5031.686% 493 13,99653500 P&D-Energy 963,100 2,166 2,1660.270% 79 2,24553600 P&D-B&S 3,612,000 8,121 8,1211.014% 296 8,41853641 P&D-Oil 155,315 349 3490.044% 13 36254100 PW-Admin 1,238,711 2,785 2,7850.348% 102 2,88754210 PW-Roads 11,419,477 25,676 25,6763.207% 937 26,61454300 PW-Surveyor 1,729,464 3,889 3,8890.486% 142 4,03154410 PW-Flood 2,900,731 6,522 6,5220.815% 238 6,76054471 PW-Water 608,255 1,368 1,3680.171% 50 1,41854500 PW-SWM 6,559,752 14,749 14,7491.842% 538 15,28854560 PW-Lag San 1,250,002 2,811 2,8110.351% 103 2,91355000 HCD 1,175,366 2,643 2,6430.330% 96 2,73962000 Clk-Rec-Assr 9,180,046 20,641 20,6412.578% 753 21,39563100 GS-Admin 2,018,941 4,540 4,5400.567% 166 4,70563420 GS-Work Comp 1,089,762 2,450 2,4500.306% 89 2,540

84


24-Mar-07



Detail Allocation for 03 Financial Reporting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

63430 GS-Liability 302,165 679 6790.085% 25 70463500 GS-Comm 952,156 2,141 2,1410.267% 78 2,21963600 GS-Veh Ops 1,193,525 2,684 2,6840.335% 98 2,78263700 GS-ITS 3,077,922 6,921 6,9210.864% 253 7,17390901 990 Prop 10 869,782 1,956 1,9560.244% 71 2,02799000 Dept 990 1,761,424 3,961 3,9610.495% 145 4,105

356,127,894 800,743 800,743100.000% 28,137 828,880Subtotal

Direct Billed

356,127,894 800,743 800,743100.000% 28,137 828,880Total Allocated



85


24-Mar-07



Detail Allocation for 04 Fixed Asset Accounting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 6 436 4360.413% 43613000 Cnty Counsel 1 73 730.069% 7352100 Land Maint 97 7,051 7,0516.671% 7,05163200 GS-Purchasing 5 363 3630.344% 21 38463300 GS-Fac Svcs 11 800 8000.757% 46 84664000 Human Resource 5 363 3630.344% 21 38465000 Treasurer 15 1,090 1,0901.032% 63 1,153

140 10,177 10,1779.629% 151 10,328Cost Center Subtotal

21100 DA 12 872 8720.825% 50 92321300 Child Supt Srvc 22 1,599 1,5991.513% 92 1,69222100 Prob Svcs 13 945 9450.894% 55 1,00022200 Prob Inst 3 218 2180.206% 13 23123000 Pub Defend 3 218 2180.206% 13 23125002 Ct 0069 Svs 9 654 6540.619% 38 69231100 Fire 62 4,507 4,5074.264% 261 4,76732100 Sher-Coroner 191 13,884 13,88413.136% 803 14,68732200 Sher-Custody 21 1,526 1,5261.444% 88 1,61532230 Inmate Welfare 14 1,018 1,0180.963% 59 1,07741100 PHD 85 6,179 6,1795.846% 357 6,53641400 PHD-HS 9 654 6540.619% 38 69241500 PHD-EHS 3 218 2180.206% 13 23141540 PHD-AS 4 291 2910.275% 17 30843000 ADMHS 13 945 9450.894% 55 1,00044000 Soc Svcs 30 2,181 2,1812.063% 126 2,30751000 Ag Comm 17 1,236 1,2361.169% 71 1,30753100 P&D 15 1,090 1,0901.032% 63 1,15353500 P&D-Energy 1 73 730.069% 4 7753600 P&D-B&S 8 582 5820.550% 34 61554100 PW-Admin 15 1,090 1,0901.032% 63 1,15354210 PW-Roads 243 17,664 17,66416.713% 1,022 18,68554221 GS-Airports 1 73 730.069% 4 7754300 PW-Surveyor 11 800 8000.757% 46 84654410 PW-Flood 53 3,853 3,8533.645% 223 4,07554478 PW-Proj Clnwtr 1 73 730.069% 4 7754500 PW-SWM 162 11,776 11,77611.142% 681 12,45754560 PW-Lag San 37 2,690 2,6902.545% 156 2,84555000 HCD 1 73 730.069% 4 7762000 Clk-Rec-Assr 69 5,016 5,0164.746% 290 5,30663100 GS-Admin 16 1,163 1,1631.100% 67 1,23063700 GS-ITS 10 727 7270.688% 42 76990901 990 Prop 10 1 73 730.069% 4 7799000 Dept 990 4 291 2910.275% 17 308

86


24-Mar-07



Detail Allocation for 04 Fixed Asset Accounting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

99999 Other 155 11,267 11,26710.660% 652 11,919

1,454 105,691 105,691100.000% 5,676 111,367Subtotal

Direct Billed

1,454 105,691 105,691100.000% 5,676 111,367Total Allocated


Number of Fixed AssetsCapital Asset Inventory System

87


24-Mar-07



Detail Allocation for 05 Financial Accounting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 1,160 5,600 5,6000.231% 5,60013000 Cnty Counsel 1,232 5,947 5,9470.245% 5,94752100 Land Maint 15,326 73,982 73,9823.052% 73,98263200 GS-Purchasing 170 821 8210.034% 39 86063300 GS-Fac Svcs 17,998 86,880 86,8803.585% 4,123 91,00364000 Human Resource 1,638 7,907 7,9070.326% 375 8,28265000 Treasurer 2,553 12,324 12,3240.508% 585 12,909


11000 BOS 636 3,070 3,0700.127% 146 3,21621100 DA 3,236 15,621 15,6210.644% 741 16,36221300 Child Supt Srvc 8,553 41,287 41,2871.703% 1,959 43,24622100 Prob Svcs 8,872 42,827 42,8271.767% 2,032 44,85922200 Prob Inst 5,201 25,106 25,1061.036% 1,191 26,29823000 Pub Defend 1,375 6,637 6,6370.274% 315 6,95225000 Court Ops 11,696 56,459 56,4592.329% 2,679 59,13825001 Grand Jury 764 3,688 3,6880.152% 175 3,86325002 Ct 0069 Svs 3,031 14,631 14,6310.604% 694 15,32625003 Ct 5901 Svs 13,278 64,096 64,0962.644% 3,042 67,13731100 Fire 10,437 50,381 50,3812.079% 2,391 52,77232100 Sher-Coroner 25,792 124,503 124,5035.137% 5,908 130,41132200 Sher-Custody 11,796 56,942 56,9422.349% 2,702 59,64432230 Inmate Welfare 961 4,639 4,6390.191% 220 4,85941100 PHD 36,908 178,162 178,1627.351% 8,454 186,61741201 PHD-CHIP 233 1,125 1,1250.046% 53 1,17841212 PHD-EMS 915 4,417 4,4170.182% 210 4,62641400 PHD-HS 1,438 6,942 6,9420.286% 329 7,27141500 PHD-EHS 2,757 13,309 13,3090.549% 632 13,94041540 PHD-AS 10,622 51,275 51,2752.116% 2,433 53,70841814 PHD-TSAC 339 1,636 1,6360.068% 78 1,71443000 ADMHS 18,908 91,273 91,2733.766% 4,331 95,60444000 Soc Svcs 25,604 123,596 123,5965.099% 5,865 129,46144001 IHSS 674 3,254 3,2540.134% 154 3,40851000 Ag Comm 1,975 9,534 9,5340.393% 452 9,98653100 P&D 9,436 45,549 45,5491.879% 2,161 47,71153460 990-RDA IV 429 2,071 2,0710.085% 98 2,16953500 P&D-Energy 1,454 7,019 7,0190.290% 333 7,35253600 P&D-B&S 6,080 29,349 29,3491.211% 1,393 30,74253641 P&D-Oil 219 1,057 1,0570.044% 50 1,10754100 PW-Admin 2,405 11,609 11,6090.479% 551 12,16054210 PW-Roads 13,846 66,837 66,8372.758% 3,172 70,00954221 GS-Airports 419 2,023 2,0230.083% 96 2,11954300 PW-Surveyor 2,442 11,788 11,7880.486% 559 12,347

88


24-Mar-07



Detail Allocation for 05 Financial Accounting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

54410 PW-Flood 9,552 46,109 46,1091.902% 2,188 48,29754471 PW-Water 1,014 4,895 4,8950.202% 232 5,12754478 PW-Proj Clnwtr 507 2,447 2,4470.101% 116 2,56454500 PW-SWM 10,097 48,740 48,7402.011% 2,313 51,05354560 PW-Lag San 2,495 12,044 12,0440.497% 572 12,61555000 HCD 1,220 5,889 5,8890.243% 279 6,16955200 HCD-AH 298 1,439 1,4390.059% 68 1,50755210 HCD-Collaterial 41 198 1980.008% 9 20755300 HCD-Home Pro 103 497 4970.021% 24 52155400 HCD-OCFD 73 352 3520.015% 17 36955500 HCD-RDA IV H 61 294 2940.012% 14 30862000 Clk-Rec-Assr 8,560 41,321 41,3211.705% 1,961 43,28263100 GS-Admin 804 3,881 3,8810.160% 184 4,06563410 GS-Med Mal 169 816 8160.034% 39 85563420 GS-Work Comp 2,313 11,165 11,1650.461% 530 11,69563430 GS-Liability 1,061 5,122 5,1220.211% 243 5,36563500 GS-Comm 2,085 10,065 10,0650.415% 478 10,54263600 GS-Veh Ops 4,309 20,800 20,8000.858% 987 21,78763700 GS-ITS 3,286 15,862 15,8620.654% 753 16,61564332 HR-Unemp SI 13 63 630.003% 3 6664333 HR-Dent SI 246 1,187 1,1870.049% 56 1,24480100 Law Library 938 4,528 4,5280.187% 215 4,74381000 SBC Retirement 3,915 18,898 18,8980.780% 897 19,79581500 LAFCO 299 1,443 1,4430.060% 68 1,51284000 Goleta West San 3,104 14,984 14,9840.618% 711 15,69585100 IVRPD 2,209 10,663 10,6630.440% 506 11,16986100 SBCAG 3,381 16,321 16,3210.673% 774 17,09586400 SBCAG TDM 931 4,494 4,4940.185% 213 4,70787100 APCD 5,111 24,672 24,6721.018% 1,171 25,84390901 990 Prop 10 2,143 10,345 10,3450.427% 491 10,83699000 Dept 990 3,260 15,737 15,7370.649% 747 16,48399999 Other 145,694 703,294 703,29429.017% 33,374 736,668

502,100 2,423,737 2,423,737100.000% 110,955 2,534,693Subtotal

Direct Billed

502,100 2,423,737 2,423,737100.000% 110,955 2,534,693Total Allocated


Number of Transaction Lines ProcessedFIN General Ledger Transactions

89


24-Mar-07



Detail Allocation for 06 Customer Support


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 2,515,352 1,511 1,5110.645% 1,51113000 Cnty Counsel 5,094,688 3,061 3,0611.306% 3,06152100 Land Maint 5,711,133 3,432 3,4321.464% 3,43263200 GS-Purchasing 603,054 362 3620.155% 20 38263300 GS-Fac Svcs 3,625,879 2,179 2,1790.929% 120 2,29864000 Human Resource 2,857,958 1,717 1,7170.732% 94 1,81265000 Treasurer 3,574,903 2,148 2,1480.916% 118 2,266


11000 BOS 1,969,713 1,184 1,1840.505% 65 1,24921100 DA 13,881,149 8,341 8,3413.557% 458 8,79921300 Child Supt Srvc 7,273,492 4,370 4,3701.864% 240 4,61122100 Prob Svcs 18,591,342 11,171 11,1714.765% 614 11,78522200 Prob Inst 11,270,409 6,772 6,7722.888% 372 7,14423000 Pub Defend 7,353,492 4,418 4,4181.885% 243 4,66125000 Court Ops 17,909,558 10,761 10,7614.590% 591 11,35325003 Ct 5901 Svs 1,594,785 958 9580.409% 53 1,01131100 Fire 34,023,841 20,443 20,4438.720% 1,124 21,56732100 Sher-Coroner 45,890,779 27,574 27,57411.761% 1,516 29,08932200 Sher-Custody 22,155,253 13,312 13,3125.678% 732 14,04432230 Inmate Welfare 703,258 423 4230.180% 23 44641100 PHD 36,946,136 22,199 22,1999.469% 1,220 23,42041212 PHD-EMS 466,898 281 2810.120% 15 29641400 PHD-HS 253,870 153 1530.065% 8 16141500 PHD-EHS 2,228,788 1,339 1,3390.571% 74 1,41341540 PHD-AS 1,710,282 1,028 1,0280.438% 56 1,08443000 ADMHS 24,815,465 14,911 14,9116.360% 820 15,73044000 Soc Svcs 41,402,044 24,877 24,87710.611% 1,367 26,24444001 IHSS 514,608 309 3090.132% 17 32651000 Ag Comm 2,630,874 1,581 1,5810.674% 87 1,66853100 P&D 6,005,339 3,608 3,6081.539% 198 3,80753500 P&D-Energy 963,100 579 5790.247% 32 61053600 P&D-B&S 3,612,000 2,170 2,1700.926% 119 2,29053641 P&D-Oil 155,315 93 930.040% 5 9854100 PW-Admin 1,238,711 744 7440.317% 41 78554210 PW-Roads 11,419,477 6,861 6,8612.927% 377 7,23954300 PW-Surveyor 1,729,464 1,039 1,0390.443% 57 1,09654410 PW-Flood 2,900,731 1,743 1,7430.743% 96 1,83954471 PW-Water 608,255 365 3650.156% 20 38654500 PW-SWM 6,559,752 3,941 3,9411.681% 217 4,15854560 PW-Lag San 1,250,002 751 7510.320% 41 79255000 HCD 1,175,366 706 7060.301% 39 74562000 Clk-Rec-Assr 9,180,046 5,516 5,5162.353% 303 5,819

90


24-Mar-07



Detail Allocation for 06 Customer Support


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

63100 GS-Admin 2,018,941 1,213 1,2130.517% 67 1,28063420 GS-Work Comp 1,089,762 655 6550.279% 36 69163430 GS-Liability 302,165 182 1820.077% 10 19263500 GS-Comm 952,156 572 5720.244% 31 60463600 GS-Veh Ops 1,193,525 717 7170.306% 39 75763700 GS-ITS 3,077,922 1,849 1,8490.789% 102 1,95180100 Law Library 197,115 118 1180.051% 7 12581000 SBC Retirement 1,233,665 741 7410.316% 41 78284000 Goleta West San 618,482 372 3720.159% 20 39285100 IVRPD 530,307 319 3190.136% 18 33686100 SBCAG 1,867,365 1,122 1,1220.479% 62 1,18487100 APCD 4,944,060 2,971 2,9711.267% 163 3,13490901 990 Prop 10 869,782 523 5230.223% 29 55199000 Dept 990 1,761,424 1,058 1,0580.451% 58 1,11799999 Other 5,174,184 3,109 3,1091.326% 171 3,280

390,197,414 234,453 234,453100.000% 12,447 246,900Subtotal

Direct Billed

390,197,414 234,453 234,453100.000% 12,447 246,900Total Allocated


Cost Plan Unit Salaries & Benefits-All UsersFIN Expenditure Ledger

91


24-Mar-07



Detail Allocation for 07 Internal Audit-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 2,515,352 2,841 2,8410.706% 2,84113000 Cnty Counsel 5,094,688 5,754 5,7541.431% 5,75452100 Land Maint 5,711,133 6,450 6,4501.604% 6,45063200 GS-Purchasing 603,054 681 6810.169% 33 71563300 GS-Fac Svcs 3,625,879 4,095 4,0951.018% 201 4,29664000 Human Resource 2,857,958 3,228 3,2280.803% 159 3,38665000 Treasurer 3,574,903 4,038 4,0381.004% 198 4,236


11000 BOS 1,969,713 2,225 2,2250.553% 109 2,33421100 DA 13,881,149 15,678 15,6783.898% 770 16,44821300 Child Supt Srvc 7,273,492 8,215 8,2152.042% 403 8,61822100 Prob Svcs 18,591,342 20,998 20,9985.220% 1,031 22,02922200 Prob Inst 11,270,409 12,729 12,7293.165% 625 13,35423000 Pub Defend 7,353,492 8,305 8,3052.065% 408 8,71331100 Fire 34,023,841 38,428 38,4289.554% 1,887 40,31532100 Sher-Coroner 45,890,779 51,831 51,83112.886% 2,545 54,37732200 Sher-Custody 22,155,253 25,023 25,0236.221% 1,229 26,25232230 Inmate Welfare 703,258 794 7940.197% 39 83341100 PHD 36,946,136 41,729 41,72910.374% 2,049 43,77841212 PHD-EMS 466,898 527 5270.131% 26 55341400 PHD-HS 253,870 287 2870.071% 14 30141500 PHD-EHS 2,228,788 2,517 2,5170.626% 124 2,64141540 PHD-AS 1,710,282 1,932 1,9320.480% 95 2,02743000 ADMHS 24,815,465 28,028 28,0286.968% 1,376 29,40444000 Soc Svcs 41,402,044 46,762 46,76211.626% 2,296 49,05844001 IHSS 514,608 581 5810.145% 29 61051000 Ag Comm 2,630,874 2,971 2,9710.739% 146 3,11753100 P&D 6,005,339 6,783 6,7831.686% 333 7,11653500 P&D-Energy 963,100 1,088 1,0880.270% 53 1,14153600 P&D-B&S 3,612,000 4,080 4,0801.014% 200 4,28053641 P&D-Oil 155,315 175 1750.044% 9 18454100 PW-Admin 1,238,711 1,399 1,3990.348% 69 1,46854210 PW-Roads 11,419,477 12,898 12,8983.207% 633 13,53154300 PW-Surveyor 1,729,464 1,953 1,9530.486% 96 2,04954410 PW-Flood 2,900,731 3,276 3,2760.815% 161 3,43754471 PW-Water 608,255 687 6870.171% 34 72154500 PW-SWM 6,559,752 7,409 7,4091.842% 364 7,77354560 PW-Lag San 1,250,002 1,412 1,4120.351% 69 1,48155000 HCD 1,175,366 1,328 1,3280.330% 65 1,39362000 Clk-Rec-Assr 9,180,046 10,368 10,3682.578% 509 10,87863100 GS-Admin 2,018,941 2,280 2,2800.567% 112 2,39263420 GS-Work Comp 1,089,762 1,231 1,2310.306% 60 1,291

92


24-Mar-07



Detail Allocation for 07 Internal Audit-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

63430 GS-Liability 302,165 341 3410.085% 17 35863500 GS-Comm 952,156 1,075 1,0750.267% 53 1,12863600 GS-Veh Ops 1,193,525 1,348 1,3480.335% 66 1,41463700 GS-ITS 3,077,922 3,476 3,4760.864% 171 3,64790901 990 Prop 10 869,782 982 9820.244% 48 1,03199000 Dept 990 1,761,424 1,989 1,9890.495% 98 2,087

356,127,894 402,228 402,228100.000% 19,013 421,241Subtotal

Direct Billed

356,127,894 402,228 402,228100.000% 19,013 421,241Total Allocated



93


24-Mar-07



Detail Allocation for 08 Internal Audit-Direct


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

52100 Land Maint 15,150 17,486 17,4865.190% 17,48663200 GS-Purchasing 15 18 180.005% 1 1963300 GS-Fac Svcs 93 107 1070.032% 6 11365000 Treasurer 150 174 1740.052% 10 183

15,408 17,785 17,7855.279% 17 17,801Cost Center Subtotal

21100 DA 10,866 12,542 (1,740) 10,8023.722% 702 11,50422100 Prob Svcs 907 1,047 1,0470.311% 59 1,10522200 Prob Inst 44 50 500.015% 3 5332100 Sher-Coroner 95 110 1100.033% 6 11632200 Sher-Custody 23 27 270.008% 2 2953500 P&D-Energy 859 992 9920.294% 56 1,04754210 PW-Roads 376 434 4340.129% 24 45955000 HCD 46,996 54,243 54,24316.100% 3,037 57,28062000 Clk-Rec-Assr 3,420 3,947 3,9471.172% 221 4,16863100 GS-Admin 52 60 600.018% 3 6363420 GS-Work Comp 28 32 320.010% 2 3463430 GS-Liability 8 9 90.003% 963500 GS-Comm 24 28 280.008% 2 3063600 GS-Veh Ops 31 35 350.010% 2 3763700 GS-ITS 79 91 910.027% 5 9680100 Law Library 72 83 830.025% 5 8781000 SBC Retirement 2,790 3,220 3,2200.956% 180 3,40199000 Dept 990 77 89 890.026% 5 9499999 Other 209,750 242,096 (20,000) 222,09671.856% 13,554 235,650

291,904 336,918 (21,740) 315,178100.000% 17,884 333,062Subtotal

Direct Billed 21,740 21,740 21,740

291,904 336,918 336,918100.000% 17,884 354,802Total Allocated



94


95


24-Mar-07



Detail Allocation for 10 Payroll


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 23 3,406 3,4060.472% 3,40613000 Cnty Counsel 48 7,203 7,2030.999% 7,20352100 Land Maint 128 19,047 19,0472.642% 19,04763200 GS-Purchasing 10 1,496 1,4960.208% 81 1,57763300 GS-Fac Svcs 50 7,421 7,4211.029% 402 7,82364000 Human Resource 34 5,032 5,0320.698% 273 5,30565000 Treasurer 49 7,232 7,2321.003% 392 7,624

341 50,837 50,8377.052% 1,148 51,985Cost Center Subtotal

11000 BOS 26 3,838 3,8380.532% 208 4,04621100 DA 140 20,806 20,8062.886% 1,127 21,93321300 Child Supt Srvc 109 16,218 16,2182.250% 879 17,09722100 Prob Svcs 312 46,452 46,4526.443% 2,517 48,96822200 Prob Inst 190 28,356 28,3563.933% 1,536 29,89223000 Pub Defend 74 11,067 11,0671.535% 600 11,66725000 Court Ops 138 20,638 20,6382.863% 1,118 21,75625003 Ct 5901 Svs 13 1,977 1,9770.274% 107 2,08431100 Fire 294 43,791 43,7916.074% 2,372 46,16432100 Sher-Coroner 438 65,217 65,2179.046% 3,533 68,75032200 Sher-Custody 262 38,984 38,9845.408% 2,112 41,09632230 Inmate Welfare 13 1,909 1,9090.265% 103 2,01241100 PHD 571 85,103 85,10311.805% 4,611 89,71341212 PHD-EMS 6 832 8320.115% 45 87741400 PHD-HS 3 441 4410.061% 24 46541500 PHD-EHS 31 4,683 4,6830.650% 254 4,93741540 PHD-AS 30 4,409 4,4090.612% 239 4,64843000 ADMHS 349 52,048 52,0487.219% 2,820 54,86744000 Soc Svcs 658 98,087 98,08713.606% 5,314 103,40144001 IHSS 8 1,177 1,1770.163% 64 1,24151000 Ag Comm 35 5,250 5,2500.728% 284 5,53453100 P&D 77 11,410 11,4101.583% 618 12,02853500 P&D-Energy 14 2,070 2,0700.287% 112 2,18253600 P&D-B&S 45 6,661 6,6610.924% 361 7,02253641 P&D-Oil 2 344 3440.048% 19 36354100 PW-Admin 12 1,835 1,8350.255% 99 1,93454210 PW-Roads 146 21,713 21,7133.012% 1,176 22,88954300 PW-Surveyor 23 3,414 3,4140.474% 185 3,59954410 PW-Flood 35 5,284 5,2840.733% 286 5,57154471 PW-Water 10 1,522 1,5220.211% 82 1,60554500 PW-SWM 90 13,443 13,4431.865% 728 14,17254560 PW-Lag San 16 2,321 2,3210.322% 126 2,44655000 HCD 12 1,842 1,8420.255% 100 1,94162000 Clk-Rec-Assr 143 21,298 21,2982.954% 1,154 22,452

96


24-Mar-07



Detail Allocation for 10 Payroll


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

63100 GS-Admin 25 3,677 3,6770.510% 199 3,87663420 GS-Work Comp 14 2,144 2,1440.297% 116 2,26163430 GS-Liability 4 642 6420.089% 35 67763500 GS-Comm 12 1,862 1,8620.258% 101 1,96363600 GS-Veh Ops 18 2,617 2,6170.363% 142 2,75963700 GS-ITS 38 5,619 5,6190.779% 304 5,92380100 Law Library 10 1,490 1,4900.207% 81 1,57181000 SBC Retirement 15 2,184 2,1840.303% 118 2,30290901 990 Prop 10 11 1,661 1,6610.230% 90 1,75199000 Dept 990 19 2,864 2,8640.397% 155 3,02099999 Other 6 894 8940.124% 48 943

4,838 720,933 720,933100.000% 37,451 758,384Subtotal

Direct Billed

4,838 720,933 720,933100.000% 37,451 758,384Total Allocated


Average number of employees - all usersFIN Labor Transaction Ledger

97

24-Mar-07



Total Direct Identify Financial Reporting



Customer Support

Allocation Summary for 61000 Auditor-Controller

15,435 4,591 3,216 1,24911000 BOS20,268 819 5,656 436 5,600 1,51112000 Cnty Exec33,848 355 11,455 73 5,947 3,06113000 Cnty Counsel

110,802 2,483 32,351 923 16,362 8,79921100 DA106,266 14,052 16,951 1,692 43,246 4,61121300 Child Supt Srvc174,206 1,131 43,328 1,000 44,859 11,78522100 Prob Svcs103,923 686 26,266 231 26,298 7,14422200 Prob Inst

50,983 1,621 17,138 231 6,952 4,66123000 Pub Defend97,033 4,786 59,138 11,35325000 Court Ops

3,863 3,86325001 Grand Jury35,308 19,290 692 15,32625002 Ct 0069 Svs70,580 348 67,137 1,01125003 Ct 5901 Svs

249,230 4,351 79,294 4,767 52,772 21,56731100 Fire407,686 3,305 106,951 14,687 130,411 29,08932100 Sher-Coroner196,178 1,865 51,634 1,615 59,644 14,04432200 Sher-Custody

10,900 34 1,639 1,077 4,859 44632230 Inmate Welfare448,542 12,374 86,105 6,536 186,617 23,42041100 PHD

1,178 1,17841201 PHD-CHIP7,441 1,088 4,626 29641212 PHD-EMS9,481 592 692 7,271 16141400 PHD-HS

30,013 1,657 5,194 231 13,940 1,41341500 PHD-EHS65,760 3,986 308 53,708 1,08441540 PHD-AS

1,714 1,71441814 PHD-TSAC254,708 269 57,834 1,000 95,604 15,73043000 ADMHS421,305 14,345 96,489 2,307 129,461 26,24444000 Soc Svcs

6,784 1,199 3,408 32644001 IHSS27,744 6,131 1,307 9,986 1,66851000 Ag Comm

143,746 3,457 12,841 7,051 73,982 3,43252100 Land Maint89,113 3,302 13,996 1,153 47,711 3,80753100 P&D41,315 39,146 2,16953460 990-RDA IV14,932 278 2,245 77 7,352 61053500 P&D-Energy54,346 979 8,418 615 30,742 2,29053600 P&D-B&S

2,159 45 362 1,107 9853641 P&D-Oil20,413 25 2,887 1,153 12,160 78554100 PW-Admin

169,597 10,172 26,614 18,685 70,009 7,23954210 PW-Roads2,195 77 2,11954221 GS-Airports

24,004 35 4,031 846 12,347 1,09654300 PW-Surveyor70,039 59 6,760 4,075 48,297 1,83954410 PW-Flood

9,268 12 1,418 5,127 38654471 PW-Water2,640 77 2,56454478 PW-Proj Clnwtr

105,420 519 15,288 12,457 51,053 4,15854500 PW-SWM27,097 4,003 2,913 2,845 12,615 79254560 PW-Lag San88,711 18,368 2,739 77 6,169 74555000 HCD

98

24-Mar-07





Payroll



16,448 11,504 21,93321100 DA8,618 17,09721300 Child Supt Srvc

22,029 1,105 48,96822100 Prob Svcs13,354 53 29,89222200 Prob Inst

8,713 11,66723000 Pub Defend21,75625000 Court Ops

25001 Grand Jury25002 Ct 0069 Svs

2,08425003 Ct 5901 Svs40,315 46,16431100 Fire54,377 116 68,75032100 Sher-Coroner26,252 29 41,09632200 Sher-Custody

833 2,01232230 Inmate Welfare43,778 89,71341100 PHD

41201 PHD-CHIP553 87741212 PHD-EMS301 46541400 PHD-HS

2,641 4,93741500 PHD-EHS2,027 4,64841540 PHD-AS

41814 PHD-TSAC29,404 54,86743000 ADMHS49,058 103,40144000 Soc Svcs

610 1,24144001 IHSS3,117 5,53451000 Ag Comm6,450 17,486 19,04752100 Land Maint7,116 12,02853100 P&D

53460 990-RDA IV1,141 1,047 2,18253500 P&D-Energy4,280 7,02253600 P&D-B&S

184 36353641 P&D-Oil1,468 1,93454100 PW-Admin

13,531 459 22,88954210 PW-Roads54221 GS-Airports

2,049 3,59954300 PW-Surveyor3,437 5,57154410 PW-Flood

721 1,60554471 PW-Water54478 PW-Proj Clnwtr

7,773 14,17254500 PW-SWM1,481 2,44654560 PW-Lag San1,393 57,280 1,94155000 HCD

99

24-Mar-07



Total Direct Identify Financial Reporting



Customer Support


1,507 1,50755200 HCD-AH207 20755210 HCD-Collaterial521 52155300 HCD-Home Prog369 36955400 HCD-OCFD308 30855500 HCD-RDA IV Hsg

114,192 893 21,395 5,306 43,282 5,81962000 Clk-Rec-Assr17,905 293 4,705 1,230 4,065 1,28063100 GS-Admin

5,383 40 1,405 384 860 38263200 GS-Purchasing115,957 1,128 8,450 846 91,003 2,29863300 GS-Fac Svcs

855 85563410 GS-Med Mal19,970 1,459 2,540 11,695 69163420 GS-Work Comp

7,691 386 704 5,365 19263430 GS-Liability16,550 64 2,219 10,542 60463500 GS-Comm29,616 80 2,782 21,787 75763600 GS-Veh Ops36,381 206 7,173 769 16,615 1,95163700 GS-ITS47,857 22,026 6,661 384 8,282 1,81264000 Human Resources

84 18 6664332 HR-Unemp SI1,262 18 1,24464333 HR-Dent SI

40,325 3,622 8,331 1,153 12,909 2,26665000 Treasurer6,526 4,743 12580100 Law Library

26,280 19,795 78281000 SBC Retirement1,942 430 1,51281500 LAFCO

16,087 15,695 39284000 Goleta West San11,673 167 11,169 33685100 IVRPD18,730 451 17,095 1,18486100 SBCAG

4,707 4,70786400 SBCAG TDM31,204 2,227 25,843 3,13487100 APCD16,827 555 2,027 77 10,836 55190901 990 Prop 1027,514 301 4,105 308 16,483 1,11799000 Dept 990

1,002,306 13,848 11,919 736,668 3,28099999 Other21,740DirectBilled

5,468,650Total Allocated 212,383 828,880 111,367 2,534,693 246,900

100

24-Mar-07





Payroll


55200 HCD-AH55210 HCD-Collaterial55300 HCD-Home Prog55400 HCD-OCFD55500 HCD-RDA IV Hsg

10,878 4,168 22,45262000 Clk-Rec-Assr2,392 63 3,87663100 GS-Admin

715 19 1,57763200 GS-Purchasing4,296 113 7,82363300 GS-Fac Svcs

63410 GS-Med Mal1,291 34 2,26163420 GS-Work Comp

358 9 67763430 GS-Liability1,128 30 1,96363500 GS-Comm1,414 37 2,75963600 GS-Veh Ops3,647 96 5,92363700 GS-ITS3,386 5,30564000 Human Resources

64332 HR-Unemp SI64333 HR-Dent SI

4,236 183 7,62465000 Treasurer87 1,57180100 Law Library

3,401 2,30281000 SBC Retirement81500 LAFCO84000 Goleta West San85100 IVRPD86100 SBCAG86400 SBCAG TDM87100 APCD

1,031 1,75190901 990 Prop 102,087 94 3,02099000 Dept 990

235,650 94399999 Other21,740DirectBilled

421,241Total Allocated 354,802 758,384

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 the 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

2/11/07



First Allocation

Second Allocation

Total

Departmental Expenditures:Salaries and Benefits 603,054 603,054Services and Supplies 97,110 97,110Intrafund Trfs(+) 46,880 46,880

747,044 0 747,044Total Departmental ExpendituresAllocated Additions:

00002 Str Use Allow 1,350 1,35012000 Cnty Exec 3,527 387 3,91313000 Cnty Counsel 755 37 79252100 Land Maint 271 10 28161000 Aud-Cont 5,136 247 5,38363300 GS-Fac Svcs 18,863 18,86364000 Human Resources 6,081 6,08165000 Treasurer 181 181

11,039 25,806 36,845Total Allocated Additions

758,083 25,806 783,889Total to be Allocated

104

Functional Costs for 63200 General Services-Purchasing

24-Mar-07




Surplus Property

Mail Courier Procurement

Departmental Expenditures:Salaries and Benefits 603,054 23,710 188,454 390,891Services and Supplies 97,110 41,831 55,278Intrafund Trfs(+) 46,880 46,880

747,044 23,710 230,285 493,049Total ExpendituresFirst Addition/Reallocation

First Addition-Others 11,039 11,039First Admin Reallocation (11,039) 434 3,450 7,155

758,083 24,144 233,735 500,204Total First AllocationSecond Addition/Reallocation

Second Addition-Others 25,806 25,806Second Admin Reallocation (25,806) 1,015 8,064 16,727

783,889 25,159 241,799 516,931Total Allocated

105

63200 General Services-Purchasing

24-Mar-07



Detail Allocation for 02 Surplus Property


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 6 98 980.407% 9813000 Cnty Counsel 1 16 160.068% 1652100 Land Maint 97 1,590 1,5906.585% 1,59061000 Aud-Cont 24 393 3931.629% 39363300 GS-Fac Svcs 11 180 1800.747% 8 18964000 Human Resource 5 82 820.339% 4 8665000 Treasurer 15 246 2461.018% 11 257


21100 DA 12 197 1970.815% 9 20621300 Child Supt Srvc 22 361 3611.494% 17 37722100 Prob Svcs 13 213 2130.883% 10 22322200 Prob Inst 3 49 490.204% 2 5123000 Pub Defend 3 49 490.204% 2 5125002 Ct 0069 Svs 9 148 1480.611% 7 15431100 Fire 62 1,016 1,0164.209% 47 1,06332100 Sher-Coroner 191 3,131 3,13112.967% 144 3,27532200 Sher-Custody 21 344 3441.426% 16 36032230 Inmate Welfare 14 229 2290.950% 11 24041100 PHD 85 1,393 1,3935.771% 64 1,45741400 PHD-HS 9 148 1480.611% 7 15441500 PHD-EHS 3 49 490.204% 2 5141540 PHD-AS 4 66 660.272% 3 6943000 ADMHS 13 213 2130.883% 10 22344000 Soc Svcs 30 492 4922.037% 23 51451000 Ag Comm 17 279 2791.154% 13 29153100 P&D 15 246 2461.018% 11 25753500 P&D-Energy 1 16 160.068% 1 1753600 P&D-B&S 8 131 1310.543% 6 13754100 PW-Admin 15 246 2461.018% 11 25754210 PW-Roads 243 3,983 3,98316.497% 183 4,16654221 GS-Airports 1 16 160.068% 1 1754300 PW-Surveyor 11 180 1800.747% 8 18954410 PW-Flood 53 869 8693.598% 40 90954478 PW-Proj Clnwtr 1 16 160.068% 1 1754500 PW-SWM 162 2,655 2,65510.998% 122 2,77854560 PW-Lag San 37 606 6062.512% 28 63455000 HCD 1 16 160.068% 1 1762000 Clk-Rec-Assr 69 1,131 1,1314.684% 52 1,18363100 GS-Admin 16 262 2621.086% 12 27463700 GS-ITS 10 164 1640.679% 8 17190901 990 Prop 10 1 16 160.068% 1 1799000 Dept 990 4 66 660.272% 3 69

106


24-Mar-07



Detail Allocation for 02 Surplus Property


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

99999 Other 155 2,541 2,54110.523% 117 2,658

1,473 24,144 24,144100.000% 1,015 25,159Subtotal

Direct Billed

1,473 24,144 24,144100.000% 1,015 25,159Total Allocated


Number of Equipment Capital AssetsCapital Asset Inventory System

107


24-Mar-07



Detail Allocation for 03 Mail Courier


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 13 993 9930.425% 99313000 Cnty Counsel 7 496 4960.212% 49652100 Land Maint 128 9,736 9,7364.165% 9,73661000 Aud-Cont 7 496 4960.212% 49663300 GS-Fac Svcs 47 3,551 3,5511.519% 129 3,68064000 Human Resource 53 4,047 4,0471.731% 147 4,19465000 Treasurer 35 2,634 2,6341.127% 96 2,730


11000 BOS 119 9,049 9,0493.871% 329 9,37721100 DA 106 8,056 8,0563.447% 293 8,34821300 Child Supt Srvc 81 6,185 6,1852.646% 225 6,41022100 Prob Svcs 106 8,094 8,0943.463% 294 8,38822200 Prob Inst 81 6,185 6,1852.646% 225 6,41023000 Pub Defend 106 8,056 8,0563.447% 293 8,34825000 Court Ops 177 13,477 13,4775.766% 490 13,96725001 Grand Jury 22 1,642 1,6420.702% 60 1,70131100 Fire 193 14,737 14,7376.305% 535 15,27332100 Sher-Coroner 101 7,697 7,6973.293% 280 7,97741100 PHD 246 18,784 18,7848.037% 682 19,46741500 PHD-EHS 28 2,138 2,1380.915% 78 2,21641540 PHD-AS 64 4,902 4,9022.097% 178 5,08043000 ADMHS 56 4,276 4,2761.829% 155 4,43144000 Soc Svcs 109 8,323 8,3233.561% 302 8,62551000 Ag Comm 81 6,185 6,1852.646% 225 6,41053100 P&D 7 496 4960.212% 18 51453600 P&D-B&S 63 4,772 4,7722.042% 173 4,94653641 P&D-Oil 28 2,138 2,1380.915% 78 2,21654100 PW-Admin 35 2,634 2,6341.127% 96 2,73054210 PW-Roads 141 10,728 10,7284.590% 390 11,11854300 PW-Surveyor 7 496 4960.212% 18 51454410 PW-Flood 91 6,910 6,9102.957% 251 7,16254471 PW-Water 35 2,634 2,6341.127% 96 2,73054500 PW-SWM 75 5,689 5,6892.434% 207 5,89554560 PW-Lag San 28 2,138 2,1380.915% 78 2,21655000 HCD 20 1,489 1,4890.637% 54 1,54362000 Clk-Rec-Assr 106 8,056 8,0563.447% 293 8,34863100 GS-Admin 13 993 9930.425% 36 1,02963420 GS-Work Comp 25 1,909 1,9090.817% 69 1,97863430 GS-Liability 25 1,909 1,9090.817% 69 1,97863500 GS-Comm 25 1,909 1,9090.817% 69 1,97863600 GS-Veh Ops 25 1,909 1,9090.817% 69 1,97863700 GS-ITS 54 4,123 4,1231.764% 150 4,273

108


24-Mar-07



Detail Allocation for 03 Mail Courier


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

80100 Law Library 50 3,780 3,7801.617% 137 3,91781000 SBC Retirement 25 1,909 1,9090.817% 69 1,97886100 SBCAG 25 1,909 1,9090.817% 69 1,97887100 APCD 25 1,909 1,9090.817% 69 1,97890901 990 Prop 10 53 4,047 4,0471.731% 147 4,19499000 Dept 990 22 1,642 1,6420.702% 60 1,70199999 Other 103 7,865 7,8653.365% 286 8,151

3,061 233,735 233,735100.000% 8,064 241,799Subtotal

Direct Billed

3,061 233,735 233,735100.000% 8,064 241,799Total Allocated


Average minutes per delivery by mail routeDaily Mail Routes

109


24-Mar-07



Detail Allocation for 07 Procurement


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 7 832 8320.166% 83213000 Cnty Counsel 14 1,663 1,6630.333% 1,66352100 Land Maint 145 17,228 17,2283.444% 17,22861000 Aud-Cont 15 1,782 1,7820.356% 1,78263300 GS-Fac Svcs 157 18,654 18,6543.729% 652 19,30664000 Human Resource 84 9,980 9,9801.995% 349 10,32965000 Treasurer 33 3,921 3,9210.784% 137 4,058

455 54,060 54,06010.808% 1,138 55,198Cost Center Subtotal

21100 DA 33 3,921 3,9210.784% 137 4,05821300 Child Supt Srvc 58 6,891 6,8911.378% 241 7,13222100 Prob Svcs 89 10,574 10,5742.114% 370 10,94422200 Prob Inst 48 5,703 5,7031.140% 199 5,90223000 Pub Defend 19 2,257 2,2570.451% 79 2,33625000 Court Ops 16 1,901 1,9010.380% 66 1,96725001 Grand Jury 5 594 5940.119% 21 61525002 Ct 0069 Svs 2 238 2380.048% 8 24625003 Ct 5901 Svs 18 2,139 2,1390.428% 75 2,21331100 Fire 111 13,188 13,1882.637% 461 13,64932100 Sher-Coroner 163 19,367 19,3673.872% 677 20,04332200 Sher-Custody 18 2,139 2,1390.428% 75 2,21332230 Inmate Welfare 9 1,069 1,0690.214% 37 1,10741100 PHD 581 69,031 69,03113.800% 2,412 71,44341201 PHD-CHIP 9 1,069 1,0690.214% 37 1,10741212 PHD-EMS 21 2,495 2,4950.499% 87 2,58241400 PHD-HS 24 2,852 2,8520.570% 100 2,95141500 PHD-EHS 14 1,663 1,6630.333% 58 1,72241540 PHD-AS 56 6,654 6,6541.330% 232 6,88643000 ADMHS 565 67,130 67,13013.420% 2,346 69,47544000 Soc Svcs 233 27,684 27,6845.534% 967 28,65144001 IHSS 15 1,782 1,7820.356% 62 1,84451000 Ag Comm 38 4,515 4,5150.903% 158 4,67353100 P&D 110 13,069 13,0692.613% 457 13,52653460 990-RDA IV 9 1,069 1,0690.214% 37 1,10753500 P&D-Energy 15 1,782 1,7820.356% 62 1,84453600 P&D-B&S 19 2,257 2,2570.451% 79 2,33654100 PW-Admin 108 12,832 12,8322.565% 448 13,28054210 PW-Roads 297 35,288 35,2887.055% 1,233 36,52154221 GS-Airports 6 713 7130.143% 25 73854300 PW-Surveyor 6 713 7130.143% 25 73854410 PW-Flood 72 8,555 8,5551.710% 299 8,85354471 PW-Water 16 1,901 1,9010.380% 66 1,96754478 PW-Proj Clnwtr 9 1,069 1,0690.214% 37 1,107

110


24-Mar-07



Detail Allocation for 07 Procurement


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

54500 PW-SWM 310 36,832 36,8327.363% 1,287 38,11954560 PW-Lag San 51 6,059 6,0591.211% 212 6,27155000 HCD 26 3,089 3,0890.618% 108 3,19755200 HCD-AH 9 1,069 1,0690.214% 37 1,10762000 Clk-Rec-Assr 30 3,564 3,5640.713% 125 3,68963100 GS-Admin 22 2,614 2,6140.523% 91 2,70563420 GS-Work Comp 17 2,020 2,0200.404% 71 2,09063430 GS-Liability 5 594 5940.119% 21 61563500 GS-Comm 26 3,089 3,0890.618% 108 3,19763600 GS-Veh Ops 97 11,525 11,5252.304% 403 11,92863700 GS-ITS 75 8,911 8,9111.781% 311 9,22264332 HR-Unemp SI 3 356 3560.071% 12 36981000 SBC Retirement 3 356 3560.071% 12 36987100 APCD 51 6,059 6,0591.211% 212 6,27190901 990 Prop 10 20 2,376 2,3760.475% 83 2,45999000 Dept 990 48 5,703 5,7031.140% 199 5,90299999 Other 150 17,822 17,8223.563% 623 18,445

4,210 500,204 500,204100.000% 16,727 516,931Subtotal

Direct Billed

4,210 500,204 500,204100.000% 16,727 516,931Total Allocated


Number of documents processed, weightedFIN Transaction Register History

111

24-Mar-07



Total Surplus Property


Allocation Summary for 63200 General Services-Purchasing

9,377 9,37711000 BOS1,923 98 993 83212000 Cnty Exec2,176 16 496 1,66313000 Cnty Counsel

12,612 206 8,348 4,05821100 DA13,919 377 6,410 7,13221300 Child Supt Srvc19,555 223 8,388 10,94422100 Prob Svcs12,364 51 6,410 5,90222200 Prob Inst10,736 51 8,348 2,33623000 Pub Defend15,934 13,967 1,96725000 Court Ops

2,316 1,701 61525001 Grand Jury400 154 24625002 Ct 0069 Svs

2,213 2,21325003 Ct 5901 Svs29,985 1,063 15,273 13,64931100 Fire31,295 3,275 7,977 20,04332100 Sher-Coroner

2,573 360 2,21332200 Sher-Custody1,347 240 1,10732230 Inmate Welfare

92,367 1,457 19,467 71,44341100 PHD1,107 1,10741201 PHD-CHIP2,582 2,58241212 PHD-EMS3,105 154 2,95141400 PHD-HS3,989 51 2,216 1,72241500 PHD-EHS

12,035 69 5,080 6,88641540 PHD-AS74,130 223 4,431 69,47543000 ADMHS37,791 514 8,625 28,65144000 Soc Svcs

1,844 1,84444001 IHSS11,374 291 6,410 4,67351000 Ag Comm28,554 1,590 9,736 17,22852100 Land Maint14,298 257 514 13,52653100 P&D

1,107 1,10753460 990-RDA IV1,862 17 1,84453500 P&D-Energy7,419 137 4,946 2,33653600 P&D-B&S2,216 2,21653641 P&D-Oil

16,267 257 2,730 13,28054100 PW-Admin51,805 4,166 11,118 36,52154210 PW-Roads

755 17 73854221 GS-Airports1,441 189 514 73854300 PW-Surveyor

16,924 909 7,162 8,85354410 PW-Flood4,698 2,730 1,96754471 PW-Water1,124 17 1,10754478 PW-Proj Clnwtr

46,792 2,778 5,895 38,11954500 PW-SWM9,121 634 2,216 6,27154560 PW-Lag San4,757 17 1,543 3,19755000 HCD1,107 1,10755200 HCD-AH

112

24-Mar-07



Total Surplus Property


Allocation Summary for 63200 General Services-Purchasing

2,672 393 496 1,78261000 Aud-Cont13,220 1,183 8,348 3,68962000 Clk-Rec-Assr

4,008 274 1,029 2,70563100 GS-Admin23,174 189 3,680 19,30663300 GS-Fac Svcs

4,069 1,978 2,09063420 GS-Work Comp2,593 1,978 61563430 GS-Liability5,175 1,978 3,19763500 GS-Comm

13,906 1,978 11,92863600 GS-Veh Ops13,667 171 4,273 9,22263700 GS-ITS14,609 86 4,194 10,32964000 Human Resources

369 36964332 HR-Unemp SI7,045 257 2,730 4,05865000 Treasurer3,917 3,91780100 Law Library2,347 1,978 36981000 SBC Retirement1,978 1,97886100 SBCAG8,250 1,978 6,27187100 APCD6,670 17 4,194 2,45990901 990 Prop 107,672 69 1,701 5,90299000 Dept 990

29,253 2,658 8,151 18,44599999 Other

783,889Total Allocated 25,159 241,799 516,931

113



FACILITIES MANAGEMENT

ALLOCATION DETAIL

114


Schedule 08.100

Facilities Management [Cost Center 63300]

The Facilities Management Department provides for building maintenance, custodial services, payment of utility charges, 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 by County personnel. The department accumulates costs by building and the plan allocates these costs based on building area occupied. Building Utilities: This includes the cost of utilities. The department accumulates costs by building and the Plan allocates these costs based on building area occupied. Effective in fiscal year 07-08 utility charges to departments will be through an internal service fund. 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 minor projects that are not capitalized or special departmental projects such as moving or remodeling. FIN accumulates these costs by department and the Plan allocates these costs based on the direct costs accumulated in FIN.

115

Costs to be allocated for 63300 General Services-Facilities Services

2/11/07



First Allocation

Second Allocation

Total

Departmental Expenditures:Salaries and Benefits 3,625,147 3,625,147Services and Supplies 8,957,806 8,957,806Operating Transfers 575,692 575,692Intrafund Trfs(+) 826,195 826,195


N/A: Operating Transfers (575,692) (575,692)


00001 Eq Use Allow 25,311 25,31100002 Str Use Allow 70,941 70,94112000 Cnty Exec 21,203 2,326 23,52913000 Cnty Counsel 44,213 2,177 46,39052100 Land Maint 52,349 1,943 54,29261000 Aud-Cont 110,703 5,254 115,95763200 GS-Purchasing 22,385 789 23,17464000 Human Resources 34,016 34,01665000 Treasurer 13,374 13,374


2003 quake reimb (3,623) (3,623)Courthouse event (35,596) (35,596)Fedex reimb (4,544) (4,544)Labor & SS from 02,03 to 01 (278,434) (278,434)Labor & SS to 01 from 02,03 278,434 278,434Lompoc Vet event (4,574) (4,574)Misc reimb (320) (320)PY refund (388) (388)Refund (50) (50)Sale of barricade (5,000) (5,000)Sale of F/A (1,400) (1,400)



116


117

Functional Costs for 63300 General Services-Facilities Services

24-Mar-07




Building Maintenance

Building Utilities

Direct Identify - Bldg

Charges

Real Property

Departmental Expenditures:Salaries and Benefits 3,625,147 2,868,835 271,316Services and Supplies 8,957,806 3,706,147 4,782,296 204,843 199,220Operating Transfers 575,692 196,000 379,692Intrafund Trfs(+) 826,195 357,662 140,520 39,034

13,984,840 7,128,644 4,922,816 204,843 889,262Total ExpendituresCost Adjustments:

Deductions (575,692) (196,000) (379,692)Lompoc Vet event (4,574) (4,574)2003 quake reimb (3,623) (3,623)Adjust certain costs to AdminCourthouse event (35,596) (35,596)Direct charge to Mental Healt (51,270) (155,775) 207,045Direct charge to Social Servic (166,518) (359,288) 525,806Fedex reimb (4,544) (4,544)Labor & SS to 01 from 02,03 278,434 278,434Misc reimb (320)PY refund (388) (388)Refund (50) (50)Sale of barricade (5,000) (5,000)Sale of F/A (1,400) (1,400)Labor & SS from 02,03 to 01 (278,434) (200,355) (78,079)

13,353,653 278,434 6,509,479 4,329,624 937,694 459,468Total Functional CostsFirst Addition/Reallocation

First Addition-Cnty Counsel L 44,213 1,424 18,374First Addition-Others 302,891 302,891First Admin Reallocation (582,749) 461,171 43,615

13,700,757 6,970,650 4,329,624 937,694 521,456Total First AllocationSecond Addition/Reallocation

Second Addition-Cnty Counse 2,177 70 905Second Addition-Others 57,702 57,702Second Admin Reallocation (57,772) 45,719 4,324

13,760,637 7,016,369 4,329,624 937,694 526,685Total Allocated

118

Functional Costs for 63300 General Services-Facilities Services

24-Mar-07



Special Projects General Government

Departmental Expenditures:Salaries and Benefits 484,996Services and Supplies 65,300Operating TransfersIntrafund Trfs(+) 288,979

839,275Total ExpendituresCost Adjustments:

DeductionsLompoc Vet event2003 quake reimbAdjust certain costs to AdminCourthouse eventDirect charge to Mental HealtDirect charge to Social ServicFedex reimbLabor & SS to 01 from 02,03Misc reimb (320)PY refundRefundSale of barricadeSale of F/ALabor & SS from 02,03 to 01

838,955Total Functional CostsFirst Addition/Reallocation

First Addition-Cnty Counsel L 24,415First Addition-OthersFirst Admin Reallocation 77,964

916,919 24,415Total First AllocationSecond Addition/Reallocation

Second Addition-Cnty Counse 1,202Second Addition-OthersSecond Admin Reallocation 7,729

924,648 25,617Total Allocated

119

63300 General Services-Facilities Services

24-Mar-07



Detail Allocation for 02 Building Maintenance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 95,802 163,181 163,1812.341% 163,18113000 Cnty Counsel 86,152 146,743 146,7432.105% 146,74352100 Land Maint 22,917 39,035 39,0350.560% 39,03561000 Aud-Cont 115,104 196,058 196,0582.813% 196,05863200 GS-Purchasing 9,425 16,053 16,0530.230% 16,05364000 Human Resource 25,250 43,009 43,0090.617% 307 43,31665000 Treasurer 99,920 170,194 170,1942.442% 1,214 171,408


11000 BOS 127,661 217,447 217,4473.119% 1,551 218,99821100 DA 125,226 213,298 213,2983.060% 1,521 214,82022100 Prob Svcs 164,251 279,771 (155) 279,6164.014% 1,996 281,61122200 Prob Inst 241,633 411,576 411,5765.904% 2,936 414,51223000 Pub Defend 66,884 113,925 113,9251.634% 813 114,73725000 Court Ops 706,242 1,202,949 1,202,94917.257% 8,581 1,211,53025001 Grand Jury 1,033 1,759 1,7590.025% 13 1,77231100 Fire 79,441 135,313 135,3131.941% 965 136,27832100 Sher-Coroner 220,170 375,018 (350) 374,6685.380% 2,675 377,34332200 Sher-Custody 589,832 1,004,667 1,004,66714.413% 7,166 1,011,83341100 PHD 353,403 601,955 (15,018) 586,9378.636% 4,294 591,23141212 PHD-EMS 1,369 2,333 2,3330.033% 17 2,34941400 PHD-HS 793 1,350 1,3500.019% 10 1,36041500 PHD-EHS 8,903 15,164 15,1640.218% 108 15,27241540 PHD-AS 54,796 93,335 93,3351.339% 666 94,00143000 ADMHS 75,830 129,162 129,1621.853% 921 130,08344000 Soc Svcs 18,669 31,799 31,7990.456% 227 32,02551000 Ag Comm 38,105 64,905 64,9050.931% 463 65,36853100 P&D 34,993 59,605 59,6050.855% 425 60,03053600 P&D-B&S 36,137 61,553 61,5530.883% 439 61,99254100 PW-Admin 16,787 28,593 28,5930.410% 204 28,79754210 PW-Roads 87,160 148,460 148,4602.130% 1,059 149,51954300 PW-Surveyor 9,613 16,375 16,3750.235% 117 16,49254410 PW-Flood 30,396 51,775 51,7750.743% 369 52,14454471 PW-Water 3,287 5,599 5,5990.080% 40 5,63954500 PW-SWM 21,560 36,724 36,7240.527% 262 36,98655000 HCD 17,467 29,752 29,7520.427% 212 29,96562000 Clk-Rec-Assr 241,179 410,803 410,8035.893% 2,930 413,73463100 GS-Admin 97,276 165,691 165,6912.377% 1,182 166,87363500 GS-Comm 15,863 27,019 27,0190.388% 193 27,21263600 GS-Veh Ops 24,263 41,328 41,3280.593% 295 41,62363700 GS-ITS 84,836 144,503 144,5032.073% 1,031 145,53380100 Law Library 50,019 85,199 85,1991.222% 608 85,80699999 Other (7,237) (12,327) (12,327)-0.177% (88) (12,415)

120


24-Mar-07



Detail Allocation for 02 Building Maintenance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

4,092,411 6,970,650 (15,523) 6,955,127100.000% 45,719 7,000,846Subtotal

Direct Billed 15,523 15,523 15,523

4,092,411 6,970,650 6,970,650100.000% 45,719 7,016,369Total Allocated


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

121


24-Mar-07



Detail Allocation for 03 Building Utilities


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 29,063 30,583 30,5830.706% 30,58313000 Cnty Counsel 25,461 26,793 26,7930.619% 26,79352100 Land Maint 505,056 531,468 531,46812.275% 531,46861000 Aud-Cont 33,205 34,941 34,9410.807% 34,94163200 GS-Purchasing 2,670 2,810 2,8100.065% 2,81064000 Human Resource 33,989 35,766 35,7660.826% 35,76665000 Treasurer 31,320 32,958 32,9580.761% 32,958


11000 BOS 37,084 39,024 39,0240.901% 39,02421100 DA 126,408 133,018 133,0183.072% 133,01822100 Prob Svcs 107,780 113,416 113,4162.620% 113,41622200 Prob Inst 283,388 298,208 298,2086.888% 298,20823000 Pub Defend 64,509 67,882 67,8821.568% 67,88225000 Court Ops 449,247 472,741 472,74110.919% 472,74125001 Grand Jury 3,482 3,664 3,6640.085% 3,66431100 Fire 192,513 202,581 202,5814.679% 202,58132100 Sher-Coroner 397,694 418,491 418,4919.666% 418,49132200 Sher-Custody 625,270 657,969 657,96915.197% 657,96941100 PHD 399,421 420,309 420,3099.708% 420,30941212 PHD-EMS 3,156 3,321 3,3210.077% 3,32141400 PHD-HS 1,827 1,922 1,9220.044% 1,92241500 PHD-EHS 14,791 15,565 15,5650.359% 15,56541540 PHD-AS 124,792 131,318 131,3183.033% 131,31843000 ADMHS 126,170 132,768 132,7683.066% 132,76844000 Soc Svcs 18,380 19,341 19,3410.447% 19,34151000 Ag Comm 30,408 31,998 31,9980.739% 31,99853100 P&D 37,859 39,838 39,8380.920% 39,83853600 P&D-B&S 40,407 42,520 42,5200.982% 42,52054100 PW-Admin 21,154 22,260 22,2600.514% 22,26054210 PW-Roads 50,049 52,666 52,6661.216% 52,66654300 PW-Surveyor 9,294 9,780 9,7800.226% 9,78054410 PW-Flood 22,277 23,442 23,4420.541% 23,44254471 PW-Water 3,770 3,967 3,9670.092% 3,96754500 PW-SWM 31,774 33,436 33,4360.772% 33,43655000 HCD 4,948 5,207 5,2070.120% 5,20762000 Clk-Rec-Assr 130,200 137,009 137,0093.164% 137,00963100 GS-Admin 27,518 28,957 28,9570.669% 28,95763500 GS-Comm 8,093 8,516 8,5160.197% 8,51663600 GS-Veh Ops 16,584 17,452 17,4520.403% 17,45263700 GS-ITS 24,034 25,291 25,2910.584% 25,29180100 Law Library 18,030 18,973 18,9730.438% 18,97399999 Other 1,383 1,455 1,4550.034% 1,455

122


24-Mar-07



Detail Allocation for 03 Building Utilities


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

4,114,456 4,329,624 4,329,624100.000% 4,329,624Subtotal

Direct Billed

4,114,456 4,329,624 4,329,624100.000% 4,329,624Total Allocated


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

123


24-Mar-07



Detail Allocation for 04 Direct Identify - Bldg Charges


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

52100 Land Maint 204,843 204,843 (188,010) 16,83321.845% 16,833

204,843 204,843 (188,010) 16,83321.845% 16,833Cost Center Subtotal

43000 ADMHS 207,045 207,045 (199,593) 7,45222.080% 7,45244000 Soc Svcs 525,806 525,806 (538,515) (12,710)56.074% (12,710)

937,694 937,694 (926,118) 11,575100.000% 11,575Subtotal

Direct Billed 926,118 926,118 926,118

937,694 937,694 937,694100.000% 937,694Total Allocated



124


125


24-Mar-07



Detail Allocation for 05 Real Property


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 4,404 12,973 12,9732.488% 12,97313000 Cnty Counsel 2,718 8,007 8,0071.536% 8,00752100 Land Maint 25,866 76,188 (11,294) 64,89414.611% 64,89461000 Aud-Cont 185 544 5440.104% 54464000 Human Resource 1,041 3,065 3,0650.588% 38 3,10365000 Treasurer 21 63 630.012% 1 64

34,235 100,840 (11,294) 89,54619.338% 39 89,585Cost Center Subtotal

11000 BOS 840 2,475 2,4750.475% 31 2,50521100 DA 706 2,080 2,0800.399% 26 2,10521300 Child Supt Srvc 71 210 2100.040% 3 21322100 Prob Svcs 3,167 9,328 9,3281.789% 115 9,44322200 Prob Inst 641 1,888 1,8880.362% 23 1,91123000 Pub Defend (1,370) (4,034) (4,034)-0.774% (50) (4,084)25000 Court Ops (15,782) (46,487) (46,487)-8.915% (574) (47,060)25002 Ct 0069 Svs 47 138 1380.026% 2 13925003 Ct 5901 Svs 537 1,582 (1,194) 3890.303% 20 40831100 Fire 2,898 8,536 (700) 7,8361.637% 105 7,94232100 Sher-Coroner (676) (1,991) (1,991)-0.382% (25) (2,015)32200 Sher-Custody 5,086 14,980 (4,774) 10,2062.873% 185 10,39141100 PHD 17,969 52,927 (9,086) 43,84110.150% 653 44,49541400 PHD-HS 97 285 2850.055% 4 28941500 PHD-EHS 784 2,311 2,3110.443% 29 2,33941540 PHD-AS 2,419 7,125 (3,311) 3,8141.366% 88 3,90243000 ADMHS 23,994 70,674 (1,463) 69,21113.553% 872 70,08344000 Soc Svcs 4,252 12,523 12,5232.402% 155 12,67851000 Ag Comm 1,908 5,621 5,6211.078% 69 5,69053100 P&D 6,217 18,313 (8,278) 10,0353.512% 226 10,26153500 P&D-Energy 113 332 3320.064% 4 33653600 P&D-B&S 1,800 5,300 (2,425) 2,8751.016% 65 2,94054210 PW-Roads 679 2,001 2,0010.384% 25 2,02654410 PW-Flood 146 430 4300.083% 5 43655000 HCD 191 563 5630.108% 7 57055200 HCD-AH 1,995 5,877 (1,305) 4,5721.127% 73 4,64562000 Clk-Rec-Assr (1,343) (3,957) (3,957)-0.759% (49) (4,006)63420 GS-Work Comp 191 563 5630.108% 7 57063500 GS-Comm 1,447 4,264 (308) 3,9560.818% 53 4,00863600 GS-Veh Ops 28 82 820.016% 1 8380100 Law Library (2,977) (8,770) (8,770)-1.682% (108) (8,878)90901 990 Prop 10 4,110 12,105 (1,117) 10,9892.321% 149 11,13899000 Dept 990 48 140 1400.027% 2 14299999 Other 82,568 243,202 (1,029,955) (786,752)46.639% 3,001 (783,752)

177,037 521,456 (1,075,208) (553,752)100.000% 5,229 (548,523)Subtotal

126


24-Mar-07



Detail Allocation for 05 Real Property


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

Direct Billed 1,075,208 1,075,208 1,075,208

177,037 521,456 521,456100.000% 5,229 526,685Total Allocated



127


24-Mar-07



Detail Allocation for 06 Special Projects


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

52100 Land Maint 184 647 6470.071% 64761000 Aud-Cont 13 44 440.005% 4465000 Treasurer 164 574 5740.063% 5 579


11000 BOS 380 1,335 1,3350.146% 11 1,34623000 Pub Defend 247 867 8670.095% 7 87525000 Court Ops 2,662 9,346 9,3461.019% 79 9,42532100 Sher-Coroner 307 1,077 1,0770.117% 9 1,08641100 PHD 110 385 3850.042% 3 38844000 Soc Svcs 569 1,998 1,9980.218% 17 2,01553460 990-RDA IV 15,030 52,766 (32,011) 20,7555.755% 445 21,20054221 GS-Airports 151 529 5290.058% 4 53454500 PW-SWM 210 737 7370.080% 6 74462000 Clk-Rec-Assr 1,278 4,488 4,4880.489% 38 4,52663500 GS-Comm 92 323 3230.035% 3 32680100 Law Library 442 1,551 1,5510.169% 13 1,56499999 Other 239,340 840,251 (421,593) 418,65891.638% 7,088 425,746

261,179 916,919 (453,604) 463,315100.000% 7,729 471,044Subtotal

Direct Billed 453,604 453,604 453,604

261,179 916,919 916,919100.000% 7,729 924,648Total Allocated



128


129

24-Mar-07



Total Building Maintenance

Building Utilities


Charges

Real Property Special Projects

Allocation Summary for 63300 General Services-Facilities Services

261,873 218,998 39,024 2,505 1,34611000 BOS206,737 163,181 30,583 12,97312000 Cnty Exec181,543 146,743 26,793 8,00713000 Cnty Counsel349,943 214,820 133,018 2,10521100 DA

213 21321300 Child Supt Srvc404,471 281,611 113,416 9,44322100 Prob Svcs714,631 414,512 298,208 1,91122200 Prob Inst179,411 114,737 67,882 (4,084) 87523000 Pub Defend

1,646,635 1,211,530 472,741 (47,060) 9,42525000 Court Ops5,436 1,772 3,66425001 Grand Jury

139 13925002 Ct 0069 Svs408 40825003 Ct 5901 Svs

346,800 136,278 202,581 7,94231100 Fire794,905 377,343 418,491 (2,015) 1,08632100 Sher-Coroner

1,680,193 1,011,833 657,969 10,39132200 Sher-Custody1,056,422 591,231 420,309 44,495 38841100 PHD

5,670 2,349 3,32141212 PHD-EMS3,571 1,360 1,922 28941400 PHD-HS

33,176 15,272 15,565 2,33941500 PHD-EHS229,220 94,001 131,318 3,90241540 PHD-AS340,385 130,083 132,768 7,452 70,08343000 ADMHS

53,349 32,025 19,341 (12,710) 12,678 2,01544000 Soc Svcs103,056 65,368 31,998 5,69051000 Ag Comm652,878 39,035 531,468 16,833 64,894 64752100 Land Maint110,129 60,030 39,838 10,26153100 P&D

21,200 21,20053460 990-RDA IV336 33653500 P&D-Energy

107,452 61,992 42,520 2,94053600 P&D-B&S51,058 28,797 22,26054100 PW-Admin

204,211 149,519 52,666 2,02654210 PW-Roads534 53454221 GS-Airports

26,272 16,492 9,78054300 PW-Surveyor76,022 52,144 23,442 43654410 PW-Flood

9,606 5,639 3,96754471 PW-Water71,165 36,986 33,436 74454500 PW-SWM35,742 29,965 5,207 57055000 HCD

4,645 4,64555200 HCD-AH231,587 196,058 34,941 544 4461000 Aud-Cont551,263 413,734 137,009 (4,006) 4,52662000 Clk-Rec-Assr195,830 166,873 28,95763100 GS-Admin

18,863 16,053 2,81063200 GS-Purchasing570 57063420 GS-Work Comp

40,063 27,212 8,516 4,008 32663500 GS-Comm

130

24-Mar-07



Total Building Maintenance

Building Utilities


Charges

Real Property Special Projects

Allocation Summary for 63300 General Services-Facilities Services

59,158 41,623 17,452 8363600 GS-Veh Ops170,824 145,533 25,29163700 GS-ITS

82,185 43,316 35,766 3,10364000 Human Resources205,009 171,408 32,958 64 57965000 Treasurer

97,465 85,806 18,973 (8,878) 1,56480100 Law Library11,138 11,13890901 990 Prop 10

142 14299000 Dept 990(368,966) (12,415) 1,455 (783,752) 425,74699999 Other

2,470,454 15,523 926,118 1,075,208 453,604DirectBilled

13,735,020Total Allocated 7,016,369 4,329,624 937,694 526,685 924,648

131



HUMAN RESOURCES

ALLOCATION DETAIL

132


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, and classification of employees 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 Affirmative Action 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 charges; attendance is recorded in the Employee University registration database. Health Insurance (Not self-insured): The costs to administer health plans other than the self-insurance plan are allocated based on the average number of employees enrolled in the other health plans. Dental Insurance (Not self-insured): The costs to administer the dental insurance program are allocated based on the average number of employees enrolled in the program. 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.

133

Costs to be allocated for 64000 Human Resources

2/11/07



First Allocation

Second Allocation

Total



00001 Eq Use Allow 9,512 9,51200002 Str Use Allow 25,695 25,69512000 Cnty Exec 31,802 3,610 35,41313000 Cnty Counsel 185,828 9,150 194,97952100 Land Maint 8,850 328 9,17861000 Aud-Cont 45,553 2,304 47,85763200 GS-Purchasing 14,109 500 14,60963300 GS-Fac Svcs 81,840 345 82,18565000 Treasurer 1,348 1,348


Harassment training (14,241) (14,241)NSF 541 541Reimbursement (487) (487)



134


135

Functional Costs for 64000 Human Resources

24-Mar-07




Direct Identify Human Resources-Countywide

Health Ins (not SI)

Dental Ins (not SI)

Departmental Expenditures:Salaries and Benefits 2,857,143 737,271 504,218 1,363,174Services and Supplies 736,079 257,858 1,527 338,427Intrafund Trfs(+) 4,707 4,707

3,597,929 999,836 505,745 1,701,601Total ExpendituresCost Adjustments:

Reimbursement (487) (487)Redistribute Benefits (prog 30 (68,294) 23,878 34,929NSF 541 541Harassment training (14,241) (14,241)

3,583,743 985,595 505,745 1,633,362 23,878 34,929Total Functional CostsFirst Addition/Reallocation

First Addition-Cnty Counsel L 185,828 60,640 126,080First Addition-Others 217,361 217,361First Admin Reallocation (1,263,597) 300,550 812,550

3,986,932 806,295 2,571,992 23,878 34,929Total First AllocationSecond Addition/Reallocation

Second Addition-Cnty Counse 9,150 2,986 6,208Second Addition-Others 8,435 8,435Second Admin Reallocation (11,420) 2,716 7,344

4,004,517 809,011 2,585,544 23,878 34,929Total Allocated

136

Functional Costs for 64000 Human Resources

24-Mar-07



Dental Self Insurance

Unemployment Self Ins

Employee University

General Government

Departmental Expenditures:Salaries and Benefits 552 481 211,611 39,836Services and Supplies 127,653 10,614Intrafund Trfs(+)

552 481 339,264 50,450Total ExpendituresCost Adjustments:

ReimbursementRedistribute Benefits (prog 30 9,019 467NSFHarassment training

9,571 948 339,264 50,450Total Functional CostsFirst Addition/Reallocation

First Addition-Cnty Counsel L (892)First Addition-OthersFirst Admin Reallocation 329 287 126,136 23,745

9,901 1,234 465,400 73,304Total First AllocationSecond Addition/Reallocation

Second Addition-Cnty Counse (44)Second Addition-OthersSecond Admin Reallocation 3 3 1,140 215

9,904 1,237 466,540 73,475Total Allocated

137


24-Mar-07





Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 13,136 20,943 20,9432.597% 20,94313000 Cnty Counsel 15,470 24,663 24,6633.059% 24,66352100 Land Maint 8,831 14,079 14,0791.746% 14,07961000 Aud-Cont 8,675 13,830 13,8301.715% 13,83063200 GS-Purchasing 30 48 480.006% 4863300 GS-Fac Svcs 1,094 1,745 1,7450.216% 1,74565000 Treasurer 7,460 11,893 11,8931.475% 44 11,937

54,696 87,200 87,20010.815% 44 87,244Cost Center Subtotal

11000 BOS 37 58 580.007% 5821100 DA 8,025 12,795 12,7951.587% 48 12,84221300 Child Supt Srvc 12,635 20,143 20,1432.498% 75 20,21822100 Prob Svcs 21,715 34,619 34,6194.294% 129 34,74822200 Prob Inst 16,399 26,144 26,1443.242% 97 26,24123000 Pub Defend 5,880 9,374 9,3741.163% 35 9,40831100 Fire 34,595 55,154 55,1546.840% 205 55,35932100 Sher-Coroner 59,299 94,538 94,53811.725% 351 94,89032200 Sher-Custody 19,291 30,755 30,7553.814% 114 30,86941100 PHD 50,988 81,289 81,28910.082% 302 81,59141500 PHD-EHS 103 164 1640.020% 1 16541540 PHD-AS 3,505 5,588 5,5880.693% 21 5,60943000 ADMHS 53,385 85,110 85,11010.556% 316 85,42644000 Soc Svcs 43,063 68,655 68,6558.515% 255 68,91051000 Ag Comm 9,137 14,567 14,5671.807% 54 14,62153100 P&D 24,770 39,491 39,4914.898% 147 39,63753460 990-RDA IV 44 70 700.009% 7053500 P&D-Energy 663 1,057 1,0570.131% 4 1,06153600 P&D-B&S 816 1,301 1,3010.161% 5 1,30654100 PW-Admin 26,899 42,884 42,8845.319% 159 43,04454210 PW-Roads 9,393 14,976 14,9761.857% 56 15,03154300 PW-Surveyor 6,218 9,913 9,9131.230% 37 9,95054410 PW-Flood 1,903 3,034 3,0340.376% 11 3,04554471 PW-Water 52 83 830.010% 8354500 PW-SWM 2,467 3,933 3,9330.488% 15 3,94855000 HCD 707 1,127 1,1270.140% 4 1,13162000 Clk-Rec-Assr 16,614 26,487 26,4873.285% 98 26,58563100 GS-Admin 7,071 11,272 11,2721.398% 42 11,31463420 GS-Work Comp 420 670 6700.083% 2 67263430 GS-Liability 323 514 5140.064% 2 51663500 GS-Comm 207 330 3300.041% 1 33163600 GS-Veh Ops 859 1,369 1,3690.170% 5 1,37563700 GS-ITS 1,711 2,728 2,7280.338% 10 2,73881000 SBC Retirement 1,821 2,903 2,9030.360% 11 2,913

138


24-Mar-07





Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

90901 990 Prop 10 2,901 4,625 4,6250.574% 17 4,64299000 Dept 990 6,831 10,891 10,8911.351% 40 10,93199999 Other 305 487 4870.060% 2 488

505,745 806,295 806,295100.000% 2,716 809,011Subtotal

Direct Billed

505,745 806,295 806,295100.000% 2,716 809,011Total Allocated



139


24-Mar-07



Detail Allocation for 03 Human Resources-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 23 12,556 (1,606) 10,9500.488% 10,95013000 Cnty Counsel 48 26,554 (607) 25,9471.032% 25,94752100 Land Maint 128 70,221 (942) 69,2792.730% 69,27961000 Aud-Cont 60 32,893 (1,163) 31,7301.279% 31,73063200 GS-Purchasing 10 5,516 5,5160.214% 5,51663300 GS-Fac Svcs 50 27,359 27,3591.064% 27,35965000 Treasurer 49 26,662 (708) 25,9541.037% 151 26,105

367 201,761 (5,026) 196,7357.845% 151 196,886Cost Center Subtotal

11000 BOS 26 14,151 14,1510.550% 80 14,23121100 DA 140 76,705 (1,720) 74,9852.982% 434 75,41921300 Child Supt Srvc 109 59,791 (1,473) 58,3182.325% 338 58,65622100 Prob Svcs 312 171,254 (5,634) 165,6206.658% 968 166,58922200 Prob Inst 190 104,538 104,5384.064% 591 105,13023000 Pub Defend 74 40,802 (2,638) 38,1641.586% 231 38,39531100 Fire 294 161,445 (5,881) 155,5646.277% 913 156,47732100 Sher-Coroner 438 240,436 (9,592) 230,8449.348% 1,359 232,20432200 Sher-Custody 262 143,724 143,7245.588% 813 144,53732230 Inmate Welfare 13 7,038 7,0380.274% 40 7,07741100 PHD 571 313,749 (10,677) 303,07212.199% 1,774 304,84641212 PHD-EMS 6 3,069 3,0690.119% 17 3,08641400 PHD-HS 3 1,625 1,6250.063% 9 1,63441500 PHD-EHS 31 17,266 17,2660.671% 98 17,36441540 PHD-AS 30 16,257 16,2570.632% 92 16,34843000 ADMHS 349 191,884 (7,880) 184,0047.461% 1,085 185,08944000 Soc Svcs 658 361,618 (10,721) 350,89714.060% 2,045 352,94244001 IHSS 8 4,340 4,3400.169% 25 4,36451000 Ag Comm 35 19,355 (510) 18,8450.753% 109 18,95553100 P&D 77 42,065 (3,137) 38,9281.635% 238 39,16653500 P&D-Energy 14 7,632 7,6320.297% 43 7,67553600 P&D-B&S 45 24,559 24,5590.955% 139 24,69753641 P&D-Oil 2 1,268 1,2680.049% 7 1,27554100 PW-Admin 12 6,765 (7,347) (582)0.263% 38 (544)54210 PW-Roads 146 80,048 80,0483.112% 453 80,50154300 PW-Surveyor 23 12,587 12,5870.489% 71 12,65854410 PW-Flood 35 19,482 19,4820.757% 110 19,59254471 PW-Water 10 5,612 5,6120.218% 32 5,64454500 PW-SWM 90 49,561 49,5611.927% 280 49,84254560 PW-Lag San 16 8,556 8,5560.333% 48 8,60455000 HCD 12 6,790 (334) 6,4560.264% 38 6,49462000 Clk-Rec-Assr 143 78,519 (3,222) 75,2973.053% 444 75,74163100 GS-Admin 25 13,555 (3,758) 9,7970.527% 77 9,87463420 GS-Work Comp 14 7,906 7,9060.307% 45 7,950

140


24-Mar-07



Detail Allocation for 03 Human Resources-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

63430 GS-Liability 4 2,367 2,3670.092% 13 2,38063500 GS-Comm 12 6,865 6,8650.267% 39 6,90463600 GS-Veh Ops 18 9,648 9,6480.375% 55 9,70263700 GS-ITS 38 20,716 20,7160.805% 117 20,83390901 990 Prop 10 11 6,123 6,1230.238% 35 6,15899000 Dept 990 19 10,560 (697) 9,8630.411% 60 9,923

4,682 2,571,992 (80,247) 2,491,745100.000% 13,552 2,505,297Subtotal

Direct Billed 80,247 80,247 80,247

4,682 2,571,992 2,571,992100.000% 13,552 2,585,544Total Allocated


Average number of employees - County onlyFIN Labor Transaction Ledger

141


24-Mar-07



Detail Allocation for 04 Health Ins (not SI)


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 22 135 1350.565% 13513000 Cnty Counsel 33 205 2050.858% 20552100 Land Maint 66 413 4131.728% 41361000 Aud-Cont 46 285 2851.192% 28563200 GS-Purchasing 8 50 500.209% 5063300 GS-Fac Svcs 42 262 2621.097% 26265000 Treasurer 43 271 2711.134% 271


11000 BOS 21 130 1300.543% 13021100 DA 125 777 7773.256% 77721300 Child Supt Srvc 88 552 5522.311% 55222100 Prob Svcs 214 1,334 1,3345.586% 1,33422200 Prob Inst 113 708 7082.967% 70823000 Pub Defend 65 405 4051.698% 40525000 Court Ops 122 764 7643.199% 76425003 Ct 5901 Svs 11 68 680.284% 6831100 Fire 234 1,463 1,4636.128% 1,46332100 Sher-Coroner 367 2,291 2,2919.595% 2,29132200 Sher-Custody 219 1,367 1,3675.725% 1,36732230 Inmate Welfare 9 56 560.235% 5641100 PHD 418 2,609 2,60910.925% 2,60941212 PHD-EMS 4 28 280.115% 2841400 PHD-HS 4 22 220.093% 2241500 PHD-EHS 27 168 1680.705% 16841540 PHD-AS 23 141 1410.590% 14143000 ADMHS 247 1,540 1,5406.449% 1,54044000 Soc Svcs 569 3,552 3,55214.876% 3,55244001 IHSS 5 32 320.136% 3251000 Ag Comm 27 167 1670.699% 16753100 P&D 68 421 4211.765% 42153500 P&D-Energy 12 75 750.313% 7553600 P&D-B&S 38 235 2350.985% 23553641 P&D-Oil 2 14 140.058% 1454100 PW-Admin 11 71 710.298% 7154210 PW-Roads 134 836 8363.503% 83654300 PW-Surveyor 19 120 1200.501% 12054410 PW-Flood 32 201 2010.844% 20154471 PW-Water 6 38 380.158% 3854500 PW-SWM 77 483 4832.023% 48354560 PW-Lag San 16 99 990.415% 9955000 HCD 11 70 700.292% 7062000 Clk-Rec-Assr 106 661 6612.770% 661

142


24-Mar-07



Detail Allocation for 04 Health Ins (not SI)


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

63100 GS-Admin 17 105 1050.441% 10563420 GS-Work Comp 11 68 680.285% 6863430 GS-Liability 3 18 180.073% 1863500 GS-Comm 10 62 620.259% 6263600 GS-Veh Ops 16 101 1010.421% 10163700 GS-ITS 28 175 1750.732% 17581000 SBC Retirement 11 68 680.285% 6890901 990 Prop 10 10 60 600.253% 6099000 Dept 990 16 102 1020.426% 10299999 Other

3,825 23,878 23,878100.000% 23,878Subtotal

Direct Billed

3,825 23,878 23,878100.000% 23,878Total Allocated


Average number of enrolled employeesPAY+ Payroll System

143


24-Mar-07



Detail Allocation for 05 Dental Ins (not SI)


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 6 138 1380.396% 13813000 Cnty Counsel 9 201 2010.575% 20152100 Land Maint 30 704 7042.015% 70461000 Aud-Cont 20 463 4631.325% 46363200 GS-Purchasing 2 47 470.134% 4763300 GS-Fac Svcs 19 453 4531.296% 45365000 Treasurer 20 458 4581.312% 458


11000 BOS 5 114 1140.327% 11421100 DA 41 964 9642.761% 96421300 Child Supt Srvc 34 787 7872.253% 78722100 Prob Svcs 80 1,870 1,8705.354% 1,87022200 Prob Inst 47 1,100 1,1003.148% 1,10023000 Pub Defend 21 497 4971.423% 49725000 Court Ops 42 974 9742.788% 97425003 Ct 5901 Svs 3 69 690.198% 6931100 Fire 78 1,820 1,8205.211% 1,82032100 Sher-Coroner 143 3,338 3,3389.557% 3,33832200 Sher-Custody 111 2,592 2,5927.420% 2,59232230 Inmate Welfare 2 47 470.134% 4741100 PHD 140 3,285 3,2859.404% 3,28541212 PHD-EMS 2 54 540.155% 5441400 PHD-HS 1 13 130.038% 1341500 PHD-EHS 10 235 2350.673% 23541540 PHD-AS 9 212 2120.606% 21243000 ADMHS 93 2,182 2,1826.247% 2,18244000 Soc Svcs 245 5,728 5,72816.399% 5,72844001 IHSS 3 70 700.201% 7051000 Ag Comm 3 74 740.211% 7453100 P&D 26 603 6031.727% 60353500 P&D-Energy 4 91 910.260% 9153600 P&D-B&S 20 460 4601.316% 46054100 PW-Admin 5 122 1220.349% 12254210 PW-Roads 65 1,515 1,5154.336% 1,51554300 PW-Surveyor 11 257 2570.737% 25754410 PW-Flood 12 293 2930.838% 29354471 PW-Water 2 53 530.152% 5354500 PW-SWM 34 785 7852.246% 78554560 PW-Lag San 4 91 910.260% 9155000 HCD 6 138 1380.395% 13862000 Clk-Rec-Assr 38 878 8782.513% 87863100 GS-Admin 4 86 860.245% 86

144


24-Mar-07



Detail Allocation for 05 Dental Ins (not SI)


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

63420 GS-Work Comp 4 105 1050.300% 10563430 GS-Liability 1 31 310.088% 3163500 GS-Comm 4 94 940.268% 9463600 GS-Veh Ops 9 213 2130.610% 21363700 GS-ITS 11 250 2500.715% 25081000 SBC Retirement 5 128 1280.368% 12890901 990 Prop 10 4 88 880.253% 8899000 Dept 990 7 163 1630.466% 16399999 Other

1,492 34,929 34,929100.000% 34,929Subtotal

Direct Billed

1,492 34,929 34,929100.000% 34,929Total Allocated


Average number of enrolled employeesPAY+ Payroll System

145


24-Mar-07



Detail Allocation for 08 Dental Self Insurance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

64333 HR-Dent SI 100 9,901 9,901100.000% 3 9,904

100 9,901 9,901100.000% 3 9,904Subtotal

Direct Billed

100 9,901 9,901100.000% 3 9,904Total Allocated


100% to Dental SI FundCalculated by Personnel

146


24-Mar-07



Detail Allocation for 09 Unemployment Self Ins


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

64332 HR-Unemp SI 100 1,234 1,234100.000% 3 1,237

100 1,234 1,234100.000% 3 1,237Subtotal

Direct Billed

100 1,234 1,234100.000% 3 1,237Total Allocated


100% to Unemployment SI FundCalculated by Personnel

147


24-Mar-07



Detail Allocation for 10 Employee University


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 270 1,787 (1,205) 5820.384% 58213000 Cnty Counsel 425 2,813 (680) 2,1330.604% 2,13352100 Land Maint 1,980 13,103 (2,255) 10,8482.815% 10,84861000 Aud-Cont 200 1,324 (455) 8690.284% 86963200 GS-Purchasing 75 496 (75) 4210.107% 42163300 GS-Fac Svcs 830 5,493 (1,295) 4,1981.180% 4,19865000 Treasurer 875 5,791 (875) 4,9161.244% 15 4,931

4,655 30,806 (6,840) 23,9666.619% 15 23,981Cost Center Subtotal

11000 BOS 100 662 (355) 3070.142% 2 30821100 DA 515 3,408 (660) 2,7480.732% 9 2,75721300 Child Supt Srvc 2,165 14,327 (2,690) 11,6373.079% 37 11,67522100 Prob Svcs 4,815 31,864 (5,230) 26,6346.847% 82 26,71722200 Prob Inst 1,600 10,588 (1,190) 9,3982.275% 27 9,42623000 Pub Defend 100 662 (185) 4770.142% 2 47825000 Court Ops 475 3,143 (475) 2,6680.675% 8 2,67731100 Fire 1,255 8,305 (1,785) 6,5201.785% 21 6,54232100 Sher-Coroner 4,405 29,151 (4,815) 24,3366.264% 75 24,41232200 Sher-Custody 1,875 12,408 (2,045) 10,3632.666% 32 10,39532230 Inmate Welfare 300 1,985 (300) 1,6850.427% 5 1,69041100 PHD 6,065 40,137 (6,955) 33,1828.624% 104 33,28641212 PHD-EMS 120 794 (205) 5890.171% 2 59141400 PHD-HS 100 662 (100) 5620.142% 2 56341500 PHD-EHS 420 2,779 (505) 2,2740.597% 7 2,28241540 PHD-AS 100 662 (205) 4570.142% 2 45843000 ADMHS 1,840 12,177 (1,680) 10,4972.616% 32 10,52844000 Soc Svcs 12,700 84,045 (13,800) 70,24518.059% 218 70,46344001 IHSS 715 4,732 (550) 4,1821.017% 12 4,19451000 Ag Comm 1,000 6,618 (1,170) 5,4481.422% 17 5,46553100 P&D 6,230 41,229 (7,546) 33,6838.859% 107 33,78953460 990-RDA IV 1 3 (85) (82)0.001% (82)53500 P&D-Energy 720 4,765 (1,361) 3,4041.024% 12 3,41653600 P&D-B&S 3,525 23,328 (3,690) 19,6375.012% 60 19,69853641 P&D-Oil 150 993 (150) 8430.213% 3 84554100 PW-Admin 425 2,813 (680) 2,1330.604% 7 2,14054210 PW-Roads 985 6,518 (1,470) 5,0481.401% 17 5,06554300 PW-Surveyor 50 331 (50) 2810.071% 1 28254410 PW-Flood 200 1,324 (455) 8690.284% 3 87254471 PW-Water (85) (85) (85)54478 PW-Proj Clnwtr54500 PW-SWM 530 3,507 (785) 2,7220.754% 9 2,73154560 PW-Lag San (85) (85) (85)55000 HCD 990 6,552 (1,180) 5,3721.408% 17 5,389

148


24-Mar-07



Detail Allocation for 10 Employee University


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

62000 Clk-Rec-Assr 3,530 23,361 (4,185) 19,1765.019% 60 19,23663100 GS-Admin 660 4,368 (1,170) 3,1980.938% 11 3,20963420 GS-Work Comp 625 4,136 (1,220) 2,9160.889% 11 2,92763430 GS-Liability 150 993 (320) 6730.213% 3 67563500 GS-Comm 1,345 8,901 (1,345) 7,5561.913% 23 7,57963600 GS-Veh Ops 50 331 (220) 1110.071% 1 11263700 GS-ITS 1,545 10,224 (1,970) 8,2542.197% 26 8,28180100 Law Library 1 3 (40) (37)0.001% (37)81000 SBC Retirement 200 1,324 (200) 1,1240.284% 3 1,12787100 APCD 650 4,302 (1,050) 3,2520.924% 11 3,26390901 990 Prop 10 855 5,658 (1,130) 4,5281.216% 15 4,54399000 Dept 990 940 6,221 (1,198) 5,0231.337% 16 5,03999999 Other 650 4,302 (16,606) (12,304)0.924% 11 (12,293)

70,326 465,400 (100,016) 365,384100.000% 1,140 366,524Subtotal

Direct Billed 100,016 100,016 100,016

70,326 465,400 465,400100.000% 1,140 466,540Total Allocated


Total course chargesEU Database

149

24-Mar-07



Total Direct Identify Human Resources-Countywide

Health Ins (not SI)

Dental Ins (not SI)


Allocation Summary for 64000 Human Resources

14,841 58 14,231 130 11411000 BOS32,748 20,943 10,950 135 13812000 Cnty Exec53,148 24,663 25,947 205 20113000 Cnty Counsel92,760 12,842 75,419 777 96421100 DA91,888 20,218 58,656 552 78721300 Child Supt Srvc

231,257 34,748 166,589 1,334 1,87022100 Prob Svcs142,604 26,241 105,130 708 1,10022200 Prob Inst

49,184 9,408 38,395 405 49723000 Pub Defend4,414 764 97425000 Court Ops

137 68 6925003 Ct 5901 Svs221,661 55,359 156,477 1,463 1,82031100 Fire357,134 94,890 232,204 2,291 3,33832100 Sher-Coroner189,760 30,869 144,537 1,367 2,59232200 Sher-Custody

8,871 7,077 56 4732230 Inmate Welfare425,616 81,591 304,846 2,609 3,28541100 PHD

3,759 3,086 28 5441212 PHD-EMS2,233 1,634 22 1341400 PHD-HS

20,214 165 17,364 168 23541500 PHD-EHS22,768 5,609 16,348 141 21241540 PHD-AS

284,766 85,426 185,089 1,540 2,18243000 ADMHS501,595 68,910 352,942 3,552 5,72844000 Soc Svcs

8,661 4,364 32 7044001 IHSS39,281 14,621 18,955 167 7451000 Ag Comm95,323 14,079 69,279 413 70452100 Land Maint

113,617 39,637 39,166 421 60353100 P&D(11) 7053460 990-RDA IV

12,317 1,061 7,675 75 9153500 P&D-Energy46,396 1,306 24,697 235 46053600 P&D-B&S

2,134 1,275 1453641 P&D-Oil44,832 43,044 (544) 71 12254100 PW-Admin

102,949 15,031 80,501 836 1,51554210 PW-Roads23,268 9,950 12,658 120 25754300 PW-Surveyor24,003 3,045 19,592 201 29354410 PW-Flood

5,733 83 5,644 38 5354471 PW-Water54478 PW-Proj Clnwtr

57,788 3,948 49,842 483 78554500 PW-SWM8,709 8,604 99 9154560 PW-Lag San

13,221 1,131 6,494 70 13855000 HCD47,176 13,830 31,730 285 46361000 Aud-Cont

123,101 26,585 75,741 661 87862000 Clk-Rec-Assr24,588 11,314 9,874 105 8663100 GS-Admin

6,081 48 5,516 50 4763200 GS-Purchasing34,016 1,745 27,359 262 45363300 GS-Fac Svcs

150

24-Mar-07




Employee University


30811000 BOS58212000 Cnty Exec

2,13313000 Cnty Counsel2,75721100 DA

11,67521300 Child Supt Srvc26,71722100 Prob Svcs

9,42622200 Prob Inst47823000 Pub Defend

2,67725000 Court Ops25003 Ct 5901 Svs

6,54231100 Fire24,41232100 Sher-Coroner10,39532200 Sher-Custody

1,69032230 Inmate Welfare33,28641100 PHD

59141212 PHD-EMS56341400 PHD-HS

2,28241500 PHD-EHS45841540 PHD-AS

10,52843000 ADMHS70,46344000 Soc Svcs

4,19444001 IHSS5,46551000 Ag Comm

10,84852100 Land Maint33,78953100 P&D

(82)53460 990-RDA IV3,41653500 P&D-Energy

19,69853600 P&D-B&S84553641 P&D-Oil

2,14054100 PW-Admin5,06554210 PW-Roads

28254300 PW-Surveyor87254410 PW-Flood(85)54471 PW-Water

54478 PW-Proj Clnwtr2,73154500 PW-SWM

(85)54560 PW-Lag San5,38955000 HCD

86961000 Aud-Cont19,23662000 Clk-Rec-Assr

3,20963100 GS-Admin42163200 GS-Purchasing

4,19863300 GS-Fac Svcs

151

24-Mar-07



Total Direct Identify Human Resources-Countywide

Health Ins (not SI)

Dental Ins (not SI)



11,722 672 7,950 68 10563420 GS-Work Comp3,619 516 2,380 18 3163430 GS-Liability

14,969 331 6,904 62 9463500 GS-Comm11,502 1,375 9,702 101 21363600 GS-Veh Ops32,276 2,738 20,833 175 25063700 GS-ITS

1,23764332 HR-Unemp SI9,904 9,90464333 HR-Dent SI

43,702 11,937 26,105 271 45865000 Treasurer(37)80100 Law Library

4,237 2,913 68 12881000 SBC Retirement3,26387100 APCD

15,491 4,642 6,158 60 8890901 990 Prop 1026,158 10,931 9,923 102 16399000 Dept 990

(11,805) 48899999 Other180,263 80,247DirectBilled

3,931,043Total Allocated 809,011 2,585,544 23,878 34,929 9,904

152

24-Mar-07




Employee University


2,92763420 GS-Work Comp67563430 GS-Liability

7,57963500 GS-Comm11263600 GS-Veh Ops

8,28163700 GS-ITS1,23764332 HR-Unemp SI

64333 HR-Dent SI4,93165000 Treasurer

(37)80100 Law Library1,12781000 SBC Retirement3,26387100 APCD4,54390901 990 Prop 105,03999000 Dept 990

(12,293)99999 Other100,016DirectBilled

1,237Total Allocated 466,540

153



TREASURER/RETIREMENT

ALLOCATION DETAIL

154


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). This department’s expenditures also include bank activity charges. 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:

Central Collections: The Treasurer provides collection services for various departments and functions including Probation, Social Services, Public Health, Fire Department, Public Works, General Services, District Attorney, Public Defender, Sheriff, juvenile services, contracts and leases. The department accumulates the time spent on collections in its CUBS system; this accumulation provides the basis for allocating these costs.

Bank Activity Charges: These charges are allowable for plan purposes and are allocated based on the number of warrants, ACHs, and wire transfers per the costs of each transaction type, plus a pro-rata share of the overall activity charges. The following table details the allocation of bank activity charges to allowable functions:

Auditor Accounts Payable Claims $ 53,943 Payroll 4,410 Total Allocated to Auditor $ 58,353 Treasurer Central Collections $ 2,774 Bank Activity Charges 381,386 Total Allocated to Treasurer $ 384,160 Total Allocated to Functions $ 442,513

Deferred Compensation: The Treasurer’s department oversees the deferred compensation program for all eligible County employees. Activities related to this program include the calculation of allowable deferrals, the review and related approval or denial of requests, and the submission of payroll deductions. The costs for the proper and efficient daily administration of the three plans under contract with The Hartford (Deferred Compensation, Social Security Compliance, and 401(a) Supplemental Retirement Plans) are accumulated in the appropriate FIN activity codes. The plan allocates these costs based on the average number of contributing employees.

155

Costs to be allocated for 65000 Treasurer

2/11/07



First Allocation

Second Allocation

Total

Departmental Expenditures:Salaries and Benefits 3,574,903 3,574,903Services and Supplies 1,219,342 1,219,342Operating Transfers 272,236 272,236Intrafund Trfs(+) 31,758 31,758


N/A: Operating Transfers (272,236) (272,236)


00001 Eq Use Allow 8,341 8,34100002 Str Use Allow 21,112 21,11212000 Cnty Exec 22,106 2,435 24,54113000 Cnty Counsel 196,923 11,349 208,27252100 Land Maint 4,317 160 4,47761000 Aud-Cont 38,477 1,848 40,32563200 GS-Purchasing 6,801 244 7,04563300 GS-Fac Svcs 203,790 1,220 205,00964000 Human Resources 43,492 210 43,702


Bank Charges (58,353) (58,353)Collection fees on delinquent accounts (803) (803)Non profit assoc cost recovery (1,848) (1,848)Tfr from Comm for fixed asset (2,875) (2,875)



156

Functional Costs for 65000 Treasurer

24-Mar-07




Central Collections

Bank Charges Deferred Compensation

General Government

Departmental Expenditures:Salaries and Benefits 3,574,903 856,623 334,512 20,411 2,363,358Services and Supplies 1,219,342 195,512 165,923 15,630 842,277Operating Transfers 272,236 75,500 196,736Intrafund Trfs(+) 31,758 708 31,050

5,098,240 1,052,843 575,935 36,041 3,433,421Total ExpendituresCost Adjustments:

Deductions (272,236) (75,500) (196,736)Tfr from Comm for fixed asse (2,875) (2,875)Non profit assoc cost recovery (1,848) (1,848)Collection fees on delinquent (803) (803)Bank Charges (58,353) 2,774 381,386 (442,513)

4,762,125 1,048,120 502,406 381,386 36,041 2,794,172Total Functional CostsFirst Addition/Reallocation

First Addition-Cnty Counsel L 196,923 8,329 188,595First Addition-Others 348,436 348,436First Admin Reallocation (1,404,885) 172,885 10,549 1,221,450

5,307,484 675,291 381,386 46,590 4,204,217Total First AllocationSecond Addition/Reallocation

Second Addition-Cnty Counse 11,349 480 10,869Second Addition-Others 6,117 6,117Second Admin Reallocation (6,597) 812 50 5,735

5,324,950 676,103 381,386 46,640 4,220,821Total Allocated

157

65000 Treasurer

24-Mar-07



Detail Allocation for 03 Central Collections


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

21100 DA 26,384 1,360 1,3600.201% 2 1,36222100 Prob Svcs 8,140,786 419,591 419,59162.135% 504 420,09623000 Pub Defend 1,318,387 67,952 67,95210.063% 82 68,03431100 Fire 49,689 2,561 2,5610.379% 3 2,56432200 Sher-Custody 8,763 452 4520.067% 1 45241100 PHD 1,540,399 79,395 79,39511.757% 95 79,49144000 Soc Svcs 1,974,084 101,748 101,74815.067% 122 101,87053100 P&D 10,277 530 5300.078% 1 53054500 PW-SWM 2,821 145 1450.022% 14663600 GS-Veh Ops 889 46 460.007% 4681000 SBC Retirement 19,915 1,026 1,0260.152% 1 1,02899999 Other 9,396 484 4840.072% 1 485

13,101,790 675,291 675,291100.000% 812 676,103Subtotal

Direct Billed

13,101,790 675,291 675,291100.000% 812 676,103Total Allocated


Seconds logged per client & dollars collectedTreasurer CUBS System

158


159

65000 Treasurer

24-Mar-07



Detail Allocation for 05 Bank Charges


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 882 884 8840.232% 88413000 Cnty Counsel 615 617 6170.162% 61752100 Land Maint 2,026 2,031 2,0310.532% 2,03161000 Aud-Cont 787 789 7890.207% 78963200 GS-Purchasing 74 74 740.019% 7463300 GS-Fac Svcs 12,881 12,910 12,9103.385% 12,91064000 Human Resource 923 925 9250.243% 925


11000 BOS 579 580 5800.152% 58021100 DA 1,720 1,724 1,7240.452% 1,72421300 Child Supt Srvc 67,567 67,719 67,71917.756% 67,71922100 Prob Svcs 4,953 4,964 4,9641.302% 4,96422200 Prob Inst 3,440 3,448 3,4480.904% 3,44823000 Pub Defend 883 885 8850.232% 88525000 Court Ops 6,182 6,196 6,1961.624% 6,19625001 Grand Jury 609 611 6110.160% 61125002 Ct 0069 Svs 168 168 1680.044% 16825003 Ct 5901 Svs 824 826 8260.217% 82631100 Fire 2,656 2,662 2,6620.698% 2,66232100 Sher-Coroner 6,277 6,291 6,2911.650% 6,29132200 Sher-Custody 3,345 3,352 3,3520.879% 3,35232230 Inmate Welfare 322 322 3220.085% 32241100 PHD 19,091 19,134 19,1345.017% 19,13441201 PHD-CHIP 6 6 60.002% 641212 PHD-EMS 275 276 2760.072% 27641400 PHD-HS 489 490 4900.129% 49041500 PHD-EHS 442 443 4430.116% 44341540 PHD-AS 971 973 9730.255% 97341814 PHD-TSAC 26 26 260.007% 2643000 ADMHS 9,741 9,763 9,7632.560% 9,76344000 Soc Svcs 22,048 22,098 22,0985.794% 22,09844001 IHSS 154 154 1540.040% 15451000 Ag Comm 1,063 1,066 1,0660.279% 1,06653100 P&D 2,409 2,415 2,4150.633% 2,41553460 990-RDA IV 138 139 1390.036% 13953500 P&D-Energy 489 490 4900.129% 49053600 P&D-B&S 711 712 7120.187% 71253641 P&D-Oil 117 117 1170.031% 11754100 PW-Admin 395 396 3960.104% 39654210 PW-Roads 4,195 4,205 4,2051.102% 4,20554221 GS-Airports 37 37 370.010% 3754300 PW-Surveyor 308 308 3080.081% 308

160

65000 Treasurer

24-Mar-07



Detail Allocation for 05 Bank Charges


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

54410 PW-Flood 1,335 1,338 1,3380.351% 1,33854471 PW-Water 211 211 2110.055% 21154478 PW-Proj Clnwtr 92 93 930.024% 9354500 PW-SWM 3,353 3,360 3,3600.881% 3,36054560 PW-Lag San 1,314 1,317 1,3170.345% 1,31755000 HCD 995 998 9980.262% 99855200 HCD-AH 86 86 860.023% 8655210 HCD-Collaterial 37 37 370.010% 3755300 HCD-Home Pro 41 41 410.011% 4162000 Clk-Rec-Assr 4,442 4,452 4,4521.167% 4,45263100 GS-Admin 471 472 4720.124% 47263420 GS-Work Comp 358 359 3590.094% 35963430 GS-Liability 44 44 440.012% 4463500 GS-Comm 566 567 5670.149% 56763600 GS-Veh Ops 1,383 1,386 1,3860.363% 1,38663700 GS-ITS 1,012 1,015 1,0150.266% 1,01564333 HR-Dent SI 5,483 5,496 5,4961.441% 5,49680100 Law Library 245 245 2450.064% 24581000 SBC Retirement 3,454 3,462 3,4620.908% 3,46281500 LAFCO 209 210 2100.055% 21084000 Goleta West San 1,148 1,150 1,1500.302% 1,15085100 IVRPD 1,186 1,188 1,1880.312% 1,18886100 SBCAG 2,538 2,544 2,5440.667% 2,54486400 SBCAG TDM 232 233 2330.061% 23387100 APCD 1,952 1,956 1,9560.513% 1,95690901 990 Prop 10 1,395 1,399 1,3990.367% 1,39999000 Dept 990 705 706 7060.185% 70699999 Other 165,422 165,795 165,79543.472% 165,795

380,529 381,386 381,386100.000% 381,386Subtotal

Direct Billed

380,529 381,386 381,386100.000% 381,386Total Allocated


Activity charges per quantity of transactionsFIN Expenditure Ledger

161

65000 Treasurer

24-Mar-07



Detail Allocation for 07 Deferred Compensation


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

12000 Cnty Exec 16 332 3320.712% 33213000 Cnty Counsel 28 590 5901.266% 59052100 Land Maint 49 1,053 1,0532.259% 1,05361000 Aud-Cont 34 724 7241.554% 72463200 GS-Purchasing 5 107 1070.229% 10763300 GS-Fac Svcs 22 464 4640.996% 46464000 Human Resource 20 423 4230.907% 423


11000 BOS 9 184 1840.395% 18421100 DA 79 1,693 1,6933.633% 2 1,69521300 Child Supt Srvc 63 1,340 1,3402.875% 2 1,34122100 Prob Svcs 172 3,664 3,6647.864% 4 3,66822200 Prob Inst 48 1,015 1,0152.178% 1 1,01623000 Pub Defend 35 746 7461.602% 1 74725000 Court Ops 28 599 5991.286% 1 60025003 Ct 5901 Svs 3 56 560.120% 5631100 Fire 161 3,435 3,4357.373% 4 3,43932100 Sher-Coroner 201 4,280 4,2809.187% 5 4,28532200 Sher-Custody 105 2,242 2,2424.811% 3 2,24432230 Inmate Welfare 6 121 1210.260% 12141100 PHD 252 5,361 5,36111.506% 6 5,36741212 PHD-EMS 5 98 980.211% 9841400 PHD-HS 1 21 210.046% 2141500 PHD-EHS 20 426 4260.914% 42641540 PHD-AS 8 181 1810.388% 18143000 ADMHS 133 2,834 2,8346.083% 3 2,83744000 Soc Svcs 298 6,360 6,36013.652% 7 6,36844001 IHSS 5 116 1160.248% 11651000 Ag Comm 17 354 3540.760% 35453100 P&D 38 817 8171.754% 1 81853500 P&D-Energy 6 124 1240.266% 12453600 P&D-B&S 27 568 5681.220% 1 56953641 P&D-Oil 2 35 350.074% 3554100 PW-Admin 9 197 1970.424% 19854210 PW-Roads 68 1,439 1,4393.089% 2 1,44154300 PW-Surveyor 7 157 1570.336% 15754410 PW-Flood 18 392 3920.841% 39254471 PW-Water 3 56 560.120% 5654500 PW-SWM 31 653 6531.402% 1 65454560 PW-Lag San 9 200 2000.429% 20055000 HCD 7 146 1460.313% 14662000 Clk-Rec-Assr 68 1,452 1,4523.117% 2 1,454

162

65000 Treasurer

24-Mar-07



Detail Allocation for 07 Deferred Compensation


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

63100 GS-Admin 13 276 2760.593% 27763420 GS-Work Comp 6 135 1350.289% 13563430 GS-Liability 1 21 210.045% 2163500 GS-Comm 4 78 780.167% 7863600 GS-Veh Ops 8 171 1710.366% 17163700 GS-ITS 13 284 2840.609% 28481000 SBC Retirement 8 180 1800.387% 18190901 990 Prop 10 3 71 710.153% 7199000 Dept 990 11 238 2380.510% 23899999 Other 4 85 850.183% 85

2,186 46,590 46,590100.000% 50 46,640Subtotal

Direct Billed

2,186 46,590 46,590100.000% 50 46,640Total Allocated


Average number of contributing employeesPay+ Payroll System

163

24-Mar-07



Total Central Collections


Allocation Summary for 65000 Treasurer

764 580 18411000 BOS1,215 884 33212000 Cnty Exec1,207 617 59013000 Cnty Counsel4,780 1,362 1,724 1,69521100 DA

69,061 67,719 1,34121300 Child Supt Srvc428,728 420,096 4,964 3,66822100 Prob Svcs

4,464 3,448 1,01622200 Prob Inst69,666 68,034 885 74723000 Pub Defend

6,795 6,196 60025000 Court Ops611 61125001 Grand Jury168 16825002 Ct 0069 Svs882 826 5625003 Ct 5901 Svs

8,665 2,564 2,662 3,43931100 Fire10,577 6,291 4,28532100 Sher-Coroner

6,049 452 3,352 2,24432200 Sher-Custody444 322 12132230 Inmate Welfare

103,991 79,491 19,134 5,36741100 PHD6 641201 PHD-CHIP

374 276 9841212 PHD-EMS512 490 2141400 PHD-HS869 443 42641500 PHD-EHS

1,154 973 18141540 PHD-AS26 2641814 PHD-TSAC

12,600 9,763 2,83743000 ADMHS130,336 101,870 22,098 6,36844000 Soc Svcs

270 154 11644001 IHSS1,420 1,066 35451000 Ag Comm3,083 2,031 1,05352100 Land Maint3,763 530 2,415 81853100 P&D

139 13953460 990-RDA IV614 490 12453500 P&D-Energy

1,281 712 56953600 P&D-B&S152 117 3553641 P&D-Oil594 396 19854100 PW-Admin

5,646 4,205 1,44154210 PW-Roads37 3754221 GS-Airports

465 308 15754300 PW-Surveyor1,731 1,338 39254410 PW-Flood

267 211 5654471 PW-Water93 9354478 PW-Proj Clnwtr

4,160 146 3,360 65454500 PW-SWM1,517 1,317 20054560 PW-Lag San1,144 998 14655000 HCD

164

24-Mar-07



Total Central Collections


Allocation Summary for 65000 Treasurer

86 8655200 HCD-AH37 3755210 HCD-Collaterial41 4155300 HCD-Home Prog

1,513 789 72461000 Aud-Cont5,906 4,452 1,45462000 Clk-Rec-Assr

749 472 27763100 GS-Admin181 74 10763200 GS-Purchasing

13,374 12,910 46463300 GS-Fac Svcs494 359 13563420 GS-Work Comp

65 44 2163430 GS-Liability645 567 7863500 GS-Comm

1,603 46 1,386 17163600 GS-Veh Ops1,299 1,015 28463700 GS-ITS1,348 925 42364000 Human Resources5,496 5,49664333 HR-Dent SI

245 24580100 Law Library4,670 1,028 3,462 18181000 SBC Retirement

210 21081500 LAFCO1,150 1,15084000 Goleta West San1,188 1,18885100 IVRPD2,544 2,54486100 SBCAG

233 23386400 SBCAG TDM1,956 1,95687100 APCD1,470 1,399 7190901 990 Prop 10

944 706 23899000 Dept 990166,365 485 165,795 8599999 Other

1,104,128Total Allocated 676,103 381,386 46,640

165



SUPPLEMENTAL INFORMATION

166



Table of Contents Exhibit Page

Internal Service Funds I ............General Comments........................................................................................................................169 2............Combining Statement of Net Assets .............................................................................................173 3............Combining Statement of Revenues, Expenses & Changes in Fund Net Assets ............................174 4............Combining Statement of Cash Flows............................................................................................175

Structures 4............Structure Allocations by Cost Plan Unit .......................................................................................177 5............Structure Allocations by Building.................................................................................................184 6............Occupancy of Multi-Use Structures ..............................................................................................188 7............Occupancy in Non-County Owned Structures ..............................................................................200 8............Details of County-Owned Structures ............................................................................................201 (Acquisition Means, Dates, Costs, and Improvements)

Pension Trust Fund & Risk Management 9............Certification of Actuarial Assumptions.........................................................................................225 10..........Actuarial Summary Reports ..........................................................................................................226

167




INTERNAL SERVICE FUNDS

168


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 and reprographic services to County departments and various other governmental agencies. Rates charged to all users are designed to recover costs of each system and are billed from a standard, published price schedule, which is periodically adjusted to reflect changes in cost and/or utilization. Material (5% of operating budget), cumulative profits or losses are carried forward and used to adjust the price schedules (in which the profit or loss occurred) for subsequent billing rates. Interest earnings are applied to offset administrative costs. Costs of operating the fund include personnel, supplies, utilities, maintenance, cost allocation, and depreciation of equipment. 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-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. 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.

169


Exhibit 1

Internal Service Funds (continued)

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 Subdivision 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 subdivision. 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, retireees, 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. 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 2005-06 claims expenses and the resulting increase in the level of reserves, the rates for the 2006-07 year will be substantially reduced on a one-time basis. The average departmental rate for 2006-07 is 0.00083 times payroll. A department’s rate will vary from the average, but will have a floor of 0.00035 and a ceiling of 0.00183. This capping is done to smooth the premium fluctuations between each adjustment cycle. Workers' Compensation Self-Insurance Fund The County is permissibly self-insured up to $500,000 per occurrence (effective July 1, 2004.) As a member of California State Association of Counties Excess Insurance Authority (CSAC-EIA), the County obtains excess workers’ compensation insurance coverage for any loss exceeding $500,000 up to $50,000,000 for each occurrence for workers’ compensation losses and $5,000,000 for employers’ liability losses. 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. Interest earned by the fund is considered in the determination of the required reserve. Total rates allocated are pro-rated to produce sufficient total revenue for payment of claims and maintenance of the reserve. Board of Supervisors’ Resolution 73-462 established the Workers’ Compensation Self-Insurance Fund on July 9, 1973. Board Resolution No. 82-

170


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 six 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. 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.

171


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 adjusted by County staff. For Workers’ Compensation, in May 2003 a different third party administrator was contracted with for the claims adjustment of six departments. Superior Court claims occurring on or before December 31, 2000 are adjusted by County staff, claims from January 1, 2001 through June 30, 2003 were transferred to the Superior Court for claims administration on June 30, 2006 although these claims remain covered by County Excess Insurance. All Superior Court claims after June 30, 2003 are insured outside the County’s self-insurance program.

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.

$ 500,000 per occurrence Workers' Compensation – The County is permissibly self-insured for workers' compensation, with a self-insured retention of $500,000 per occurrence. Excess coverage is obtained through a pooling agreement with CSAC-EIA with a statutory limit per occurrence under the workers’ compensation laws.

$ 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.

172

COUNTY OF SANTA BARBARA, CALIFORNIAINTERNAL SERVICE FUNDSCOMBINING STATEMENT OF NET ASSETSAS OF June 30, 2006 (in thousands)

Vehicle RiskInformation Operations ManagementTechnology and and Communi-

Services Maintenance Insurance cations TotalASSETSCurrent assets:

Cash and investments 4,118$ 13,674$ 28,534$ 5,984$ 52,310$ Accounts receivable:

Use of money and property 40 129 278 57 504 Charges for services -- -- 4 -- 4

Inventories -- 215 -- 100 315 Total current assets 4,158 14,018 28,816 6,141 53,133

Noncurrent assets:Restricted cash and investments -- 10 -- -- 10 Capital assets, net of accumulated depreciation (Note 7) 1,826 12,587 7 3,571 17,991

Total noncurrent assets 1,826 12,597 7 3,571 18,001 Total assets 5,984 26,615 28,823 9,712 71,134

LIABILITIESCurrent liabilities

Accounts payable 338 279 494 257 1,368 Salaries and benefits payable, current portion 119 43 51 35 248 Compensated absences 12 9 8 6 35 Capital lease obligations 52 -- 2 1 55 Liability for self-insurance claims, current portion -- -- 10,030 -- 10,030

Total current liabilities 521 331 10,585 299 11,736

Noncurrent liabilitiesCompensated absences 247 101 91 59 498 Capital lease obligations 232 -- 7 6 245 Liability for self-insurance claims, net of current portion -- -- 22,655 -- 22,655

Total noncurrent liabilities 479 101 22,753 65 23,398 Total liabilities 1,000 432 33,338 364 35,134

NET ASSETSInvested in capital assets, net of related debt 1,542 12,587 (2) 3,564 17,691 Unrestricted 3,442 13,596 (4,513) 5,784 18,309 Total net assets (deficit) 4,984$ 26,183$ (4,515)$ 9,348$ 36,000$

See accompanying independent auditors' report.

173

COUNTY OF SANTA BARBARA, CALIFORNIAINTERNAL SERVICE FUNDSCOMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETSFOR THE FISCAL YEAR ENDED June 30, 2006 (in thousands)


Services Maintenance Insurance cations Total

Operating revenues:Charges for sales and services 5,871$ 8,280$ 24,523$ 3,109$ 41,783$ Other operating revenues -- 128 511 98 737 Self-insurance recovery -- -- 60 -- 60

Total operating revenues 5,871 8,408 25,094 3,207 42,580

Operating expenses:Salaries and benefits 3,075 1,186 1,386 947 6,594 Services and supplies 1,512 4,035 4,622 1,344 11,513 Self-insurance claims -- -- 17,375 -- 17,375 Contractual services 138 30 552 12 732 Depreciation and amortization 376 2,349 2 692 3,419 County overhead allocation 197 88 227 141 653 Other charges 236 30 -- -- 266

Total operating expenses 5,534 7,718 24,164 3,136 40,552

Operating income 337 690 930 71 2,028

Non-operating revenues (expenses):Use of money and property 111 390 687 166 1,354 Gain (loss) on sale of capital assets (20) 12 -- 1 (7) Other non-operating revenues 34 -- -- -- 34

Total non-operating revenues 125 402 687 167 1,381

Income before transfers 462 1,092 1,617 238 3,409

Transfers in 237 333 -- -- 570 Transfers out (2) (280) (1) (48) (331)

Transfers in (out), net 235 53 (1) (48) 239

Change in net assets 697 1,145 1,616 190 3,648

Total net assets (deficit) - beginning 4,287 25,038 (6,131) 9,158 32,352 Total net assets (deficit) - ending 4,984$ 26,183$ (4,515)$ 9,348$ 36,000$


174

COUNTY OF SANTA BARBARA, CALIFORNIAINTERNAL SERVICE FUNDSCOMBINING STATEMENT OF CASH FLOWSFOR THE FISCAL YEAR ENDED June 30, 2006 (in thousands)


Services Maintenance Insurance cations Total

CASH FLOWS FROM OPERATING ACTIVITIESReceipts from interfund services provided 5,871$ 8,498$ 25,033$ 3,207$ 42,609$ Receipts from excess insurance recovery -- -- 60 -- 60 Payments to employees (3,042) (1,185) (1,096) (948) (6,271) Payments to suppliers (1,574) (3,973) (5,164) (1,089) (11,800) Payments for self-insurance claims -- -- (14,553) -- (14,553) County overhead allocation (197) (88) (227) (141) (653) Other operating payments (236) (30) -- -- (266)

Net cash provided by operating activities 822 3,222 4,053 1,029 9,126

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIESOther receipts 34 -- -- -- 34

Net cash provided by noncapital and related financing activities 34 -- -- -- 34

CASH FLOWS FROM CAPITAL AND RELATEDFINANCING ACTIVITIESPurchase of capital assets (926) (2,754) -- (194) (3,874) Proceeds from sales of capital assets -- 138 -- (1) 137 Proceeds of long-term debt 284 -- 9 7 300 Transfers in 237 333 -- -- 570 Transfers out (2) (280) (1) (48) (331)

Net cash [provided (used) by capital and related financing activities (407) (2,563) 8 (236) (3,198)

CASH FLOWS FROM INVESTING ACTIVITIESUse of money and property 96 348 575 145 1,164

Net cash provided by investing activities 96 348 575 145 1,164

Net increase in cash and cash equivalents 545 1,007 4,636 938 7,126

Cash and cash equivalents - beginning 3,572 12,677 23,898 5,046 45,193 Cash and cash equivalents - ending 4,117$ 13,684$ 28,534$ 5,984$ 52,319$

Reconciliation of operating income (loss) to net cash provided (used)by operating activities:Operating income 337$ 690$ 930$ 71$ 2,028$ Adjustments to reconcile operating income (loss) to net cash provided (used) by

operating activities:Depreciation and amortization 376 2,349 2 692 3,419 Changes in assets and liabilities:

Accounts receivable -- 90 (1) -- 89 Inventories -- (65) -- 11 (54) Accounts payable 76 157 10 255 498 Salaries and benefits payable 33 1 290 -- 324 Self-insurance claims -- -- 2,822 -- 2,822

Net cash provided by operating activities 822$ 3,222$ 4,053$ 1,029$ 9,126$


175




STRUCTURES

176

COUNTY OF SANTA BARBARA2007-2008 COST ALLOCATION PLAN SUPPLEMENT

SUMMARY OF STRUCTURE ALLOCATIONS BY COST PLAN UNITFISCAL YEAR 2005-2006

EXHIBIT 4

Multi-Use BuildingsStruct. Code Allocated

TotalAllocated

Single-Use BuildingsStruct. Code Allocated

Allocations to the General FundF01005 445,557 445,557Cost Plan Unit 11000 Board of SupervisorsN02001 24,311 24,311P03003 44,534 44,534T02002 830,985 830,985

1,345,386 0 1,345,386

F01005 684,807 684,807Cost Plan Unit 12000 County ExecutiveF02004 23,854 23,854

708,661 0 708,661

F01005 614,418 614,418Cost Plan Unit 13000 County Counsel

614,418 0 614,418

F01006 6,419,136 6,419,136Cost Plan Unit 21100 District AttorneyF01010 20,142 20,142

P03002 708,164 708,164T04004 272,632 272,632T04007 935,053 935,053

1,915,848 6,439,278 8,355,126

F01011 1,382,289 1,382,289Cost Plan Unit 22100 Probation ServicesT02006 3,947,888 3,947,888

P03002 930,418 930,418

930,418 5,330,177 6,260,595

J01015 512,211 512,211Cost Plan Unit 22200 Probation InstitutionsJ01018 1,295,692 1,295,692L02001 1,171,616 1,171,616L02002 149,115 149,115L02003 71,895 71,895L02016 31,953 31,953L02021 142,739 142,739L02024 568,971 568,971T03303 55,055 55,055T03304 55,055 55,055

T03301 6,895,071 6,895,071

6,895,071 4,054,302 10,949,373

T04006 689,862 689,862Cost Plan Unit 23000 Public DefenderF02002 434,344 434,344F02003 255,681 255,681P03001 45,598 45,598P03002 245,134 245,134

980,757 689,862 1,670,619

177



EXHIBIT 4


TotalAllocated


C11001 191,050 191,050Cost Plan Unit 31100 Fire DepartmentC13001 93,261 93,261C15001 126,018 126,018C22001 263,331 263,331C23001 288,682 288,682C23002 249,821 249,821C31001 86,249 86,249C31004 37,049 37,049J05001 147,683 147,683J05002 32,012 32,012J05005 57,040 57,040

F01005 57,427 57,427J01009 20,313 20,313

77,740 1,572,196 1,649,936

J01003 29,546 29,546Cost Plan Unit 32100 Sheriff-Law EnforcementJ01010 33,547 33,547J01011 8,051 8,051J03034 1,982,729 1,982,729J03035 1,433,098 1,433,098J04001 2,420,387 2,420,387T03201 681,863 681,863

F01008 348,707 348,707F02003 317,512 317,512F02004 278,295 278,295J01009 20,313 20,313N02001 164,519 164,519P03003 12,785 12,785T04004 59,533 59,533

1,201,663 6,589,222 7,790,885

J03006 46,749 46,749Cost Plan Unit 32200 Sheriff-CustodyJ03011 98,173 98,173J03015 3,902,832 3,902,832J03016 181,222 181,222J03017 852,624 852,624J03021 509,492 509,492J03022 38,414 38,414J03028 9,472,060 9,472,060

J03010 4,604,967 4,604,967P03002 294,841 294,841

4,899,808 15,101,566 20,001,374

J02003 78,763 78,763Cost Plan Unit 41400 Public Health Dept-HS

78,763 0 78,763

178



EXHIBIT 4


TotalAllocated


J02020 130,191 130,191Cost Plan Unit 51000 Agricultural CommissionerN02006 14,183 14,183T03001 259,405 259,405

A01001 8,135 8,135J02017 163,047 163,047P05001 3,040 3,040T03006 120,697 120,697

294,917 403,779 698,696

D99999 1,201,939 1,201,939Cost Plan Unit 52100 Landscape MaintenanceJ04034 962,943 962,943

F02003 190,671 190,671

190,671 2,164,882 2,355,553

F01004 1,424,300 1,424,300Cost Plan Unit 53100 Planning & DevelopmentJ02013 19,453 19,453

1,443,753 0 1,443,753

F01004 693,674 693,674Cost Plan Unit 53600 P&D-Building & SafetyT03006 241,005 241,005

934,680 0 934,680

F01004 694,608 694,608Cost Plan Unit 54100 Public Works-Admin

694,608 0 694,608

F01004 304,416 304,416Cost Plan Unit 54300 Public Works-Surveyor

304,416 0 304,416

F01005 125,116 125,116Cost Plan Unit 55000 Housing and Community Developm

125,116 0 125,116

F01005 817,664 817,664Cost Plan Unit 61000 Auditor-ControllerT02002 27,380 27,380T02005 54,163 54,163

899,207 0 899,207

F02001 3,677,477 3,677,477Cost Plan Unit 62000 Clerk-Recorder-AssessorF01001 1,697,946 1,697,946F01005 879,412 879,412F02003 678,698 678,698P03003 72,745 72,745T02002 812,795 812,795

4,141,596 3,677,477 7,819,073

179



EXHIBIT 4


TotalAllocated


F01005 695,699 695,699Cost Plan Unit 63100 General Services-AdminJ02013 47,978 47,978

743,677 0 743,677

F01005 67,509 67,509Cost Plan Unit 63200 General Services-Purchasing

67,509 0 67,509

F04001 335,569 335,569Cost Plan Unit 63300 General Services-Facilities ServicesF04002 44,791 44,791J02030 891,401 891,401

A01001 842,625 842,625F02003 163,432 163,432F02004 636,460 636,460J02016 49,718 49,718J02017 163,047 163,047J03010 169,769 169,769P05001 182,543 182,543T03403 67,680 67,680

2,275,274 1,271,761 3,547,035

J02022 323,217 323,217Cost Plan Unit 64000 Human ResourcesF01002 961,516 961,516

961,516 323,217 1,284,733

F01005 613,158 613,158Cost Plan Unit 65000 TreasurerJ02013 56,115 56,115J02016 31,937 31,937T02002 354,413 354,413

1,055,623 0 1,055,623

N02002 182,351 182,351Cost Plan Unit 99000 Department 990

0 182,351 182,351

33,781,096 47,800,069Total for General Fund 81,581,165

Allocations to the Special Revenue FundsF02002 44,346 44,346Cost Plan Unit 25001 Grand Jury

44,346 0 44,346

180



EXHIBIT 4


TotalAllocated


J02004 169,833 169,833Cost Plan Unit 41100 Public Health DepartmentN01002 18,524 18,524P07001 3,070,077 3,070,077T02001 4,157,031 4,157,031

J02003 1,557,561 1,557,561J02013 94,460 94,460J02014 3,757,006 3,757,006J02016 2,573,161 2,573,161T02005 1,037,894 1,037,894

9,020,082 7,415,465 16,435,547

J02003 136,073 136,073Cost Plan Unit 41212 Public Health Dept-EMS

136,073 0 136,073

T02005 733,905 733,905Cost Plan Unit 41500 Public Health Dept-EHS

733,905 0 733,905

H01001 1,412,206 1,412,206Cost Plan Unit 41540 Public Health Dept-AS

0 1,412,206 1,412,206

J02001 199,325 199,325Cost Plan Unit 43000 Alcohol, Drug & Mental HealthJ02007 1,168,068 1,168,068J02029 367,476 367,476

J02003 197,142 197,142J02013 818,158 818,158J02014 103,485 103,485J02016 1,642,245 1,642,245J02017 48,914 48,914P03003 324,733 324,733T03101 784,229 784,229

3,918,905 1,734,869 5,653,774

J01001 227,874 227,874Cost Plan Unit 44000 Social ServicesJ02006 238,934 238,934J02028 9,019,631 9,019,631P07003 2,147,786 2,147,786

J02002 5,739,618 5,739,618J02013 101,007 101,007T02005 8,471,279 8,471,279T03101 79,517 79,517

14,391,421 11,634,224 26,025,646

F01004 880,432 880,432Cost Plan Unit 54210 Public Works-Roads

880,432 0 880,432

181

182



EXHIBIT 4


TotalAllocated


Allocations to the Agency - Spec Dist Operating FundF01007 1,300,026 1,300,026Cost Plan Unit 25000 Court OperationsF01009 372,833 372,833T04001 169,149 169,149T04003 416,632 416,632T04005 229,805 229,805T04008 8,628,249 8,628,249

F01008 4,620,653 4,620,653F02003 2,754,741 2,754,741N02001 324,162 324,162P03001 178,433 178,433P03002 762,910 762,910T03301 708,736 708,736T04004 176,313 176,313T04007 2,523,614 2,523,614

12,049,561 11,116,694 23,166,255

F02003 457,065 457,065Cost Plan Unit 80100 Law LibraryT04004 100,273 100,273

557,339 0 557,339

12,606,899 11,116,694Total for Agency - Spec Dist Operating Funds 23,723,594

$76,529,368 $82,456,468Total Structure Allocations $158,985,835

183


SUMMARY OF STRUCTURE ALLOCATIONS BY BUILDINGFISCAL YEAR 2005-2006

EXHIBIT 5

Code Building DescriptionTotalCosts

AmountExcluded

AmountAllocated

Structure

Multi-Use StructuresA01001 A01001-CARPINTERIA VETERANS MEMORIAL B 1,361,415 510,656 850,759

F01001 F01001-Schwartz Building 1,697,946 1,697,946

F01002 F01002-McDONALD BUILDING 961,516 961,516

F01004 F01004-ENGINEERING BUILDING 4,247,862 108,362 4,139,500

F01005 F01005-ADMINISTRATION BUILDING 5,608,434 5,608,434

F01008 F01008-S.B. SUPERIOR COURT BUILDING 4,969,360 4,969,360

F02002 F02002-County Courthouse Annex 478,690 478,690

F02003 F02003-Santa Barbara Courthouse 4,913,136 4,913,136

F02004 F02004-SBCH East Wing & Jail 938,608 938,608

J01009 J01009-Fire Battalion Chief Offices 40,626 40,626

J02002 J02002-CASA NUEVA OFFICE BUILDING 6,167,747 428,129 5,739,618

J02003 J02003-PHD SAN ANTONIO BLDG. #1 2,415,294 445,756 1,969,538

J02013 J02013-County Archives Building (#10) 1,137,172 1,137,172

J02014 J02014-PHD HEALTH CLINIC BLDG #4 4,174,431 313,940 3,860,491

J02016 J02016-PHD PSYCH/HEALTH BLDG #2 & 3 4,470,418 173,357 4,297,060

J02017 J02017-"Boiler" Building 375,007 375,007

J03010 J03010-SBC MAIN JAIL 7,517,982 2,717,393 4,800,589

J04010 J04010-CORP YARD COMM/FLOOD BLDG 127,904 127,904

N02001 N02001-SYV OFFICE BUILDING 642,280 129,288 512,992

P03001 P03001-LOMPOC 'OLD' COURT 224,031 224,031

P03002 P03002-LOMPOC 'OLD' COURT ADDITION 2,941,466 2,941,466

P03003 P03003-LOMPOC ADMIN. BLDG. 454,796 454,796

P03004 P03004-Lompoc Mental Health MISC Office 432,250 432,250

P05001 P05001-LOMPOC VMB 185,583 185,583

T02002 T02002-BETTERAVIA CENTER, BLDG D. ADMIN. 2,025,574 2,025,574

T02005 T02005-BETTERAVIA BLDG C, SOCIAL SERVICE 10,297,241 10,297,241

T03006 T03006-NORTH COUNTY TECHNICAL SERVICE 361,702 361,702

T03101 T03101-SM MENTAL HEALTH CENTER 1,104,178 240,432 863,746

T03301 T03301-SM JUVENILE HALL 16,643,806 9,040,000 7,603,806

T03403 T03403-SM CORP YARD GS GARAGE/ OFFICE BL 373,234 246,814 126,420

T03404 T03404-SM CORP. YARD STEEL GARAGE/SHOPS 255,502 168,960 86,543

T04004 T04004-SM COURT COMPLEX COURTHOUSE BL 608,750 608,750

T04007 T04007-SM COURT COMPLEX SUP CRT/DA BLD 3,458,666 3,458,666

91,612,608 15,083,241 76,529,368Total Multi-Use Structures

184



EXHIBIT 5


AmountExcluded

AmountAllocated

Structure

Single-Use StructuresA02001 A02001-MONTECITO HALL & LIBRARY 700,549 700,549

C11001 C11001-FIRE STATION #11 191,050 191,050

C12001 C12001-FIRE STATION #12 1,195,516 1,195,516

C13001 C13001-FIRE STATION #13 ENGINE HOUSE 93,261 93,261

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

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 249,821 249,821

C24001 C24001-FIRE STATION #24

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

C51001 C51001-LOMPOC FIRE STATION #51

D99999 Parks Facilities 2,661,514 1,459,575 1,201,939

F01006 F01006-District Attorney Office Building 6,419,136 6,419,136

F01007 F01007-JURY ASSEMBLY BUILDING 1,300,026 1,300,026

F01009 F01009-Court Services Bldg 372,833 372,833

F01010 F01010-DISTRICT ATTORNEY STORAGE 20,142 20,142

F01011 F01011-PROBATION BUILDING 1,820,047 437,758 1,382,289

F02001 F02001-HALL of RECORDS 3,677,477 3,677,477

F04001 F04001-SB VETERANS MEMORIAL BLDG. 335,569 335,569

F04002 F04002-SB VMB RESIDENCE/STORAGE 44,791 44,791

H01001 H01001-SB AHR SHELTER MAIN OFFICE 4,966,262 3,554,057 1,412,206

J01001 J01001-DSS Community Center 227,874 227,874

J01003 J01003-Coroner Offices 29,546 29,546

J01010 J01010-SOD OFFICE #2 33,547 33,547

J01011 J01011-Sheriff Special Ops Intel Off. 8,051 8,051

J01015 J01015-SB JUVENILE SERVICES/PROBATION 512,211 512,211

J01018 J01018-SB JUVENILE HALL 1,295,692 1,295,692

J02001 J02001-CASA DEL MURAL BLDG #6 299,158 99,832 199,325

J02004 J02004-PHD ADMINISTRATION BLDG #8 169,833 169,833

J02006 J02006-PHD-DSS-Annex 238,934 238,934

J02007 J02007-ADMHS Childrens Services 6,356,871 5,188,802 1,168,068

J02020 J02020-AG. COMM./WEIGHTS & MEASURES 130,191 130,191

J02022 J02022-EMPLOYEE UNIVERSITY 323,217 323,217

J02028 J02028-SOCIAL SERVICE MAIN OFFICE 9,019,631 9,019,631

J02029 J02029-MENTAL HEALTH BLDG 551,526 184,051 367,476

J02030 J02030- V A CLINIC 891,401 891,401

185

186



EXHIBIT 5


AmountExcluded

AmountAllocated

Structure

Single-Use StructuresP07001 P07001-LOMPOC COMMUNITY HEALTH SERVIC 4,859,215 1,789,138 3,070,077

P07003 P07003-LOMPOC DEPT OF SOCIAL SERVICES BL 2,147,786 2,147,786

P07004 P07004-Lompoc Wellness Center 162,590 162,590

P08001 P08001-LOMPOC ANIMAL SHELTER OFFICE/CA

T02001 T02001-BETTERAVIA BLDG B, SM PHD HEALTH 4,157,031 4,157,031

T02006 T02006-BETTERAVIA BLDG A PROBATION 3,947,888 3,947,888

T03001 T03001-SM AG COMMISSIONERS PESTICIDE BL 259,405 259,405

T03201 T03201-SM SHERIFF'S SUB-STATION 681,863 681,863

T03303 T03303-SM JUVENILE HALL Modular 1 55,055 55,055

T03304 T03304-SM JUVENILE HALL Modular 2 55,055 55,055

T03402 T03402-SM CORP YARD VEHICLE OPS BLDG 218,290 144,352 73,938

T04001 T04001-SM COURT COMPLEX COURT CLERKS B 169,149 169,149

T04002 T04002-Facilities Maintenance Shop

T04003 T04003-SM COURT COMPLEX JURY ASSY BLDG 416,632 416,632

T04005 T04005-SM COURT COMPLEX SUPERIOR CRT B 229,805 229,805

T04006 T04006-SM COURT COMPLEX PUB. DEFEND BL 689,862 689,862

T04008 T04008-SM COURT COMPLEX COURT BLDG G 8,628,249 8,628,249

X01001 X01001-NEW CUYAMA MODULAR LIBRARY 129,815 129,815

X01002 X01002-NEW CUYAMA RD YD OFFICE & GARA

106,522,527 24,066,059 82,456,468Total Single-Use Structures

Combined Total for Multi and Single Use Structures 198,135,135 39,149,300 158,985,835

187


OCCUPANCY OF MULTI-USE STRUCTURESFISCAL YEAR 2005-2006

EXHIBIT 6

Structure Code: A01001

CPU CPU Occupant SqFt Alloc Pcnt Allocation

Total Square Feet 13910Common Square Feet 0

A01001-CARPINTERIA VETERANS MEMORIAL BLDGAcquistion Cost 1,361,415Excludable Costs 510,656

Allocable Costs 850,759Allocable Square Feet 13,910Excludable Square Feet 0

51000 Agricultural Commissioner 133 0.9561% 8,13563300 General Services-Facilities 13777 99.0439% 842,625

13,910 100.0000% 850,759

Structure Code: F01001



F01001-Schwartz BuildingAcquistion Cost 1,697,946Excludable Costs 0

Allocable Costs 1,697,946Allocable Square Feet 4,645Excludable Square Feet 3,894

54500 Public Works-Solid Waste 3894 0.0000% 062000 Clerk-Recorder-Assessor 4645 100.0000% 1,697,946

8,539 100.0000% 1,697,946




F01002-McDONALD BUILDING Acquistion Cost 961,516Excludable Costs 0


64000 Human Resources 5624 89.7829% 863,27764000 Human Resources 640 10.2171% 98,239

6,264 100.0000% 961,516

188



EXHIBIT 6




F01004-ENGINEERING BUILDINGAcquistion Cost 4,247,862Excludable Costs 108,362


53100 Planning & Development 10677 34.4075% 1,424,30053600 P&D-Building & Safety 5200 16.7574% 693,67454100 Public Works-Admin 5207 16.7800% 694,60854210 Public Works-Roads 6600 21.2691% 880,43254300 Public Works-Surveyor 2282 7.3539% 304,41654410 Public Works-Flood Control 3526 0.0000% 054471 Public Works-Water Agency 1065 3.4321% 142,070

34,557 100.0000% 4,139,500




F01005-ADMINISTRATION BUILDINGAcquistion Cost 5,608,434Excludable Costs 0

Allocable Costs 5,608,434Allocable Square Feet 62,308Excludable Square Feet 0

11000 Board of Supervisors 4950 7.9444% 445,55712000 County Executive 7608 12.2103% 684,80713000 County Counsel 6826 10.9553% 614,41831100 Fire Department 638 1.0239% 57,42755000 Housing and Community De 1390 2.2309% 125,11661000 Auditor-Controller 9084 14.5792% 817,66462000 Clerk-Recorder-Assessor 9770 15.6802% 879,41263100 General Services-Admin 7729 12.4045% 695,69963200 General Services-Purchasin 750 1.2037% 67,50963700 General Services-Informatio 6751 10.8349% 607,66765000 Treasurer 6812 10.9328% 613,158

62,308 100.0000% 5,608,434

189



EXHIBIT 6




F01008-S.B. SUPERIOR COURT BUILDINGAcquistion Cost 4,969,360Excludable Costs 0


25000 Court Operations 40521 92.9829% 4,620,65332100 Sheriff-Law Enforcement 3058 7.0171% 348,707

43,579 100.0000% 4,969,360




F02002-County Courthouse AnnexAcquistion Cost 478,690Excludable Costs 0


23000 Public Defender 10343 90.7360% 434,34425001 Grand Jury 1056 9.2640% 44,346

11,399 100.0000% 478,690




F02003-Santa Barbara CourthouseAcquistion Cost 4,913,136Excludable Costs 0


23000 Public Defender 2816 5.2040% 255,68125000 Court Operations 30340 56.0689% 2,754,74132100 Sheriff-Law Enforcement 3497 6.4625% 317,51252100 Landscape Maintenance 900 1.6632% 81,71652100 Landscape Maintenance 1200 2.2176% 108,95562000 Clerk-Recorder-Assessor 7475 13.8139% 678,69863300 General Services-Facilities 1800 3.3264% 163,43263500 General Services-Communic 1050 1.9404% 95,33580100 Law Library 5034 9.3029% 457,065

54,112 100.0000% 4,913,136

190



EXHIBIT 6




F02004-SBCH East Wing & JailAcquistion Cost 938,608Excludable Costs 0


12000 County Executive 600 2.5414% 23,85432100 Sheriff-Law Enforcement 7000 29.6497% 278,29563300 General Services-Facilities 16009 67.8089% 636,460

23,609 100.0000% 938,608

Structure Code: J01009



J01009-Fire Battalion Chief OfficesAcquistion Cost 40,626Excludable Costs 0


31100 Fire Department 1211 50.0000% 20,31332100 Sheriff-Law Enforcement 1211 50.0000% 20,313

2,422 100.0000% 40,626




J02002-CASA NUEVA OFFICE BUILDINGAcquistion Cost 6,167,747Excludable Costs 428,129


44000 Social Services 8310 100.0000% 5,739,61886100 SB County Association of G 6017 0.0000% 087100 Air Pollution Control District 14326 0.0000% 0

28,653 100.0000% 5,739,618

191



EXHIBIT 6




J02003-PHD SAN ANTONIO BLDG. #1Acquistion Cost 2,415,294Excludable Costs 445,756


41100 Public Health Department 9947 79.0825% 1,557,56141212 Public Health Dept-EMS 869 6.9089% 136,07341400 Public Health Dept-HS 503 3.9990% 78,76343000 Alcohol, Drug & Mental Heal 1259 10.0095% 197,142

12,578 100.0000% 1,969,538




J02013-County Archives Building (#10)Acquistion Cost 1,137,172Excludable Costs 0


41100 Public Health Department 1010 8.3066% 94,46043000 Alcohol, Drug & Mental Heal 8748 71.9467% 818,15844000 Social Services 1080 8.8823% 101,00753100 Planning & Development 208 1.7107% 19,45363100 General Services-Admin 385 3.1664% 36,00763100 General Services-Admin 128 1.0527% 11,97165000 Treasurer 600 4.9346% 56,115

12,159 100.0000% 1,137,172




J02014-PHD HEALTH CLINIC BLDG #4Acquistion Cost 4,174,431Excludable Costs 313,940


41100 Public Health Department 36559 97.3194% 3,757,00643000 Alcohol, Drug & Mental Heal 1007 2.6806% 103,485

37,566 100.0000% 3,860,491

192



EXHIBIT 6




J02016-PHD PSYCH/HEALTH BLDG #2 & 3Acquistion Cost 4,470,418Excludable Costs 173,357


41100 Public Health Department 29811 59.8819% 2,573,16143000 Alcohol, Drug & Mental Heal 19026 38.2179% 1,642,24563300 General Services-Facilities 576 1.1570% 49,71865000 Treasurer 370 0.7432% 31,937

49,783 100.0000% 4,297,060




J02017-"Boiler" BuildingAcquistion Cost 375,007Excludable Costs 0


43000 Alcohol, Drug & Mental Heal 600 13.0435% 48,91451000 Agricultural Commissioner 2000 43.4783% 163,04763300 General Services-Facilities 2000 43.4783% 163,047

4,600 100.0000% 375,007




J03010-SBC MAIN JAILAcquistion Cost 7,517,982Excludable Costs 2,717,393


32200 Sheriff-Custody 73210 95.9251% 4,604,96763300 General Services-Facilities 2699 3.5364% 169,76963500 General Services-Communic 411 0.5385% 25,852

76,320 100.0000% 4,800,589

193



EXHIBIT 6




J04010-CORP YARD COMM/FLOOD BLDGAcquistion Cost 127,904Excludable Costs 127,904

Allocable Costs 0Allocable Square Feet 7,800Excludable Square Feet 0

54410 Public Works-Flood Control 1960 25.1282% 063300 General Services-Facilities 2920 37.4359% 063500 General Services-Communic 2920 37.4359% 0

7,800 100.0000% 0

Structure Code: N02001



N02001-SYV OFFICE BUILDINGAcquistion Cost 642,280Excludable Costs 0


11000 Board of Supervisors 374 3.7850% 24,31125000 Court Operations 4987 50.4706% 324,16232100 Sheriff-Law Enforcement 2531 25.6148% 164,51999999 Other 1989 20.1295% 129,288

9,881 100.0000% 642,280

Structure Code: P03001



P03001-LOMPOC 'OLD' COURTAcquistion Cost 224,031Excludable Costs 0


23000 Public Defender 1566 20.3535% 45,59825000 Court Operations 6128 79.6465% 178,433

7,694 100.0000% 224,031

194



EXHIBIT 6




P03002-LOMPOC 'OLD' COURT ADDITIONAcquistion Cost 2,941,466Excludable Costs 0


21100 District Attorney 5200 24.0752% 708,16422100 Probation Services 6832 31.6311% 930,41823000 Public Defender 1800 8.3337% 245,13425000 Court Operations 5602 25.9364% 762,91032200 Sheriff-Custody 2165 10.0236% 294,841

21,599 100.0000% 2,941,466




P03003-LOMPOC ADMIN. BLDG.Acquistion Cost 454,796Excludable Costs 0


11000 Board of Supervisors 1045 9.7920% 44,53432100 Sheriff-Law Enforcement 300 2.8111% 12,78543000 Alcohol, Drug & Mental Heal 7620 71.4018% 324,73362000 Clerk-Recorder-Assessor 1707 15.9951% 72,745

10,672 100.0000% 454,796




P03004-Lompoc Mental Health MISC OfficeAcquistion Cost 432,250Excludable Costs 432,250

Allocable Costs 0Allocable Square Feet 6,765Excludable Square Feet 0

43000 Alcohol, Drug & Mental Heal 5415 80.0443% 044000 Social Services 1350 19.9557% 0

6,765 100.0000% 0

195



EXHIBIT 6




P05001-LOMPOC VMBAcquistion Cost 185,583Excludable Costs 0


51000 Agricultural Commissioner 334 1.6378% 3,04063300 General Services-Facilities 20059 98.3622% 182,543

20,393 100.0000% 185,583

Structure Code: T02002



T02002-BETTERAVIA CENTER, BLDG D. ADMIN.Acquistion Cost 2,025,574Excludable Costs 0


11000 Board of Supervisors 4340 41.0247% 830,98561000 Auditor-Controller 143 1.3517% 27,38062000 Clerk-Recorder-Assessor 4245 40.1267% 812,79565000 Treasurer 1851 17.4969% 354,413

10,579 100.0000% 2,025,574




T02005-BETTERAVIA BLDG C, SOCIAL SERVICESAcquistion Cost 10,297,241Excludable Costs 0


41100 Public Health Department 4599 10.0793% 1,037,89441500 Public Health Dept-EHS 3252 7.1272% 733,90544000 Social Services 37537 82.2675% 8,471,27961000 Auditor-Controller 240 0.5260% 54,163

45,628 100.0000% 10,297,241

196



EXHIBIT 6




T03006-NORTH COUNTY TECHNICAL SERVICE BLDGAcquistion Cost 361,702Excludable Costs 0


51000 Agricultural Commissioner 2803 33.3690% 120,69753600 P&D-Building & Safety 5597 66.6310% 241,005

8,400 100.0000% 361,702




T03101-SM MENTAL HEALTH CENTERAcquistion Cost 1,104,178Excludable Costs 240,432


43000 Alcohol, Drug & Mental Heal 16273 90.7940% 784,22944000 Social Services 1650 9.2060% 79,517

17,923 100.0000% 863,746




T03301-SM JUVENILE HALLAcquistion Cost 16,643,806Excludable Costs 9,040,000


22200 Probation Institutions 14953 90.6792% 6,895,07125000 Court Operations 1537 9.3208% 708,736

16,490 100.0000% 7,603,806

197



EXHIBIT 6




T03403-SM CORP YARD GS GARAGE/ OFFICE BLDGAcquistion Cost 373,234Excludable Costs 246,814

Allocable Costs 126,420Allocable Square Feet 2,305Excludable Square Feet 7,523

54210 Public Works-Roads 4317 0.0000% 054410 Public Works-Flood Control 3206 0.0000% 063300 General Services-Facilities 1234 53.5358% 67,68063600 General Services-Vehicle O 1071 46.4642% 58,740

9,828 100.0000% 126,420




T03404-SM CORP. YARD STEEL GARAGE/SHOPSAcquistion Cost 255,502Excludable Costs 168,960

Allocable Costs 86,543Allocable Square Feet 1,700Excludable Square Feet 5,713

54210 Public Works-Roads 4570 0.0000% 054410 Public Works-Flood Control 1143 0.0000% 063500 General Services-Communic 1700 100.0000% 86,543

7,413 100.0000% 86,543




T04004-SM COURT COMPLEX COURTHOUSE BLDG DAcquistion Cost 608,750Excludable Costs 0


21100 District Attorney 7515 44.7855% 272,63225000 Court Operations 4860 28.9631% 176,31332100 Sheriff-Law Enforcement 1641 9.7795% 59,53380100 Law Library 2764 16.4720% 100,273

16,780 100.0000% 608,750

198



EXHIBIT 6




T04007-SM COURT COMPLEX SUP CRT/DA BLDG CAcquistion Cost 3,458,666Excludable Costs 0


21100 District Attorney 2544 27.0351% 935,05325000 Court Operations 6866 72.9649% 2,523,614

9,410 100.0000% 3,458,666

199

EXHIBIT 7

Cost Sq. Ft. MonthlyPlan Unit Department Address Occupied Rent

21300 Child Support Services 4 East Carrillo Street, Santa Barbara 15,000 25,084 401 East Ocean Avenue, Lompoc 5,000 6,667 201 South Miller Street, Ste 202-206, & 210, Santa Maria 10,249 16,377

22100 Probation Services 4010 Jupiter Avenue, Lompoc 2,946 1,512

25000 Court Operations 201 S. Miller Street, Ste 208, Santa Maria 2,440 3,794 624 B West Foster Road, Ste 2, Santa Maria 1,057 1,498

31100 Fire Department 195 West Highway 246, Ste 102 & 104, Buellton 3,160 3,493 Santa Ynez Airport, hangar G-7 (shared with Sheriff) 6,800 3,683

32100 Sheriff - Law Enforcement 5775 Carpinteria Avenue, Carpinteria 2,000 1 140 W. Hwy 246, Buellton 1,000 1 7042 Marketplace Drive, Goleta 300 - 5827 Hollister Avenue, Suite B, Goleta 200 - Real Property agent has details 3,190 2,448

41100 Health Care Services 1136 East Montecito Street, Santa Barbara 6,980 6,771 545 Alisal Road, Stes. 109, 110-112, Solvang 663 343 1111 Chapala, Suite 200, Santa Barbara 8,388 25,542 400 N. McClelland, Santa Maria 1,400 1,410 220 S. Palisades Drive, Ste 104-105, Santa Maria 3,216 6,175

43000 Alcohol, Drug & Mental Healt114 East Haley Street, Stes. I-P, Santa Barbara 10,850 13,591 601 East Ocean Avenue, Ste 15 & 16, Lompoc 1,990 2,151 2034 De La Vina Street, Santa Barabara 4,225 9,295

44000 Social Services 1410 & 1444 So. Broadway, Santa Maria 43,068 61,615 130 E. Ortega Street, Santa Barbara (EDD) 2,281 1,780 1133 & 1145 North "H" St., Suites C1-4, 6&7, D7-9, Lompoc 11,400 13,224

51000 Ag Commisioner 1745 Mission Dr., Solvang 150 200

53100 Planning & Development 185 West Highway 246, #101, Buellton 1,200 1,200 30 E. Figueroa Street, Santa Barbara 4,000 12,076 624 A West Foster Road, Ste 1, Santa Maria 1,631 2,168

62000 Clerk-Recorder-Assessor 1101 Anacapa, 2nd Floor, Santa Barbara 4,431 11,686

65000 Treasurer-Tax Collector 218 W. Carmen Lane, Ste 208, Santa Maria 1,076 1,127 90901 First 5 Commission 1 East Anapamu Street, Santa Barbara 7,120 13,243

218 West Carmen Lane Suite 111, Santa Maria 1,500 1,650


OCCUPANCY IN NON-COUNTY OWNED STRUCTURESFISCAL YEAR 2005-2006

200


DETAILS OF COUNTY-OWNED STRUCTURES(GOVERNMNETAL FUNDS ONLY)

FISCAL YEAR 2005-2006

EXHIBIT 8

Use StructuresMulti

ACQUISTION IMPROVEMENTS

MEANS DATE COST DATE COSTTOTALCOSTS

AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code A01001A01001-CARPINTERIA VETERANS MEMORIAL BLDG

C 1/19/1936 312,93912/5/1995 244,1576/30/2004 510,6566/30/2005 293,663

BUILDING TOTALS 1,048,476 510,656312,939 850,7591,361,415

Structure Code F01001F01001-Schwartz Building

C 6/30/2005 1,697,946

BUILDING TOTALS 0 01,697,946 1,697,9461,697,946

Structure Code F01002F01002-McDONALD BUILDING

P 7/28/1983 405,0006/14/1989 232,9814/30/2002 323,535

BUILDING TOTALS 556,516 0405,000 961,516961,516

Structure Code F01004F01004-ENGINEERING BUILDING

C 1/19/1959 161,5611/19/1964 470,6171/19/1964 108,3628/3/1970 547,592

6/30/2006 2,959,730

BUILDING TOTALS 4,086,301 108,362161,561 4,139,5004,247,862

Structure Code F01005F01005-ADMINISTRATION BUILDING

C 1/19/1966 2,356,1182/14/1983 536,3956/15/1987 356,6947/1/1990 216,9707/1/1990 999,449

12/30/1999 113,7286/30/2001 105,6743/31/2002 923,406

BUILDING TOTALS 3,252,316 02,356,118 5,608,4345,608,434

201




EXHIBIT 8

Use StructuresMulti



AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code F01008F01008-S.B. SUPERIOR COURT BUILDING

C 1/19/1954 572,1446/15/1987 141,8927/1/1990 103,7847/1/1990 146,0502/8/1991 4,005,490

BUILDING TOTALS 4,397,216 0572,144 4,969,3604,969,360

Structure Code F02002F02002-County Courthouse Annex

C 1/19/1929 146,3866/1/1977 95,876

6/15/1987 10,8363/19/1991 225,592

BUILDING TOTALS 332,304 0146,386 478,690478,690

Structure Code F02003F02003-Santa Barbara Courthouse

C 1/19/1929 1,145,4926/1/1977 750,245

6/15/1987 84,7947/1/1990 305,3037/1/1990 417,214

3/19/1991 1,765,29210/31/1996 206,6966/30/2003 148,6556/30/2003 89,444

BUILDING TOTALS 3,767,644 01,145,492 4,913,1364,913,136

Structure Code F02004F02004-SBCH East Wing & Jail

C 1/19/1929 287,0316/1/1977 187,992

6/15/1987 21,2473/19/1991 442,337

BUILDING TOTALS 651,577 0287,031 938,608938,608

Structure Code J01009J01009-Fire Battalion Chief Offices

C 1/19/1958 40,626

BUILDING TOTALS 0 040,626 40,62640,626

202




EXHIBIT 8

Use StructuresMulti



AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code J02002J02002-CASA NUEVA OFFICE BUILDING

C 6/30/2004 126,617C 6/30/2004 5,739,618

6/30/2004 93,3646/30/2004 208,148

BUILDING TOTALS 301,511 428,1295,866,235 5,739,6186,167,747

Structure Code J02003J02003-PHD SAN ANTONIO BLDG. #1

P 1/19/1917 178,1341/19/1962 136,7829/11/1981 89,008

10/28/1983 95,9581/10/1989 166,9295/8/1989 1,076,485

10/17/1989 156,5145/31/1997 69,7286/30/2006 169,8826/30/2006 275,874

BUILDING TOTALS 2,237,160 445,756178,134 1,969,5382,415,294

Structure Code J02013J02013-County Archives Building (#10)

P 1/19/1917 109,2711/19/1962 83,9057/1/1980 25,026

9/11/1981 54,59910/28/1983 58,8631/10/1989 102,3985/8/1989 660,338

5/31/1997 42,773

BUILDING TOTALS 1,027,901 0109,271 1,137,1721,137,172

Structure Code J02014J02014-PHD HEALTH CLINIC BLDG #4

C 1/19/1950 825,0001/19/1968 204,4827/1/1980 89,093

10/28/1983 1,040,30910/28/1983 749,716

7/1/1990 632,6605/31/1997 152,2736/30/2003 313,9406/30/2004 166,959

BUILDING TOTALS 3,349,431 313,940825,000 3,860,4914,174,431

203




EXHIBIT 8

Use StructuresMulti



AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code J02016J02016-PHD PSYCH/HEALTH BLDG #2 & 3

C 1/19/1961 1,440,3627/1/1980 100,985

9/11/1981 506,4609/11/1981 1,090,4967/1/1990 863,0907/1/1990 123,070

5/31/1997 172,5986/30/2003 173,357

BUILDING TOTALS 3,030,056 173,3571,440,362 4,297,0604,470,418

Structure Code J02017J02017-"Boiler" Building

P 1/19/1917 135,3116/30/2001 239,696

BUILDING TOTALS 239,696 0135,311 375,007375,007

Structure Code J03010J03010-SBC MAIN JAIL

L 6/6/1972 3,567,8733/24/1986 209,4394/30/1997 109,3506/30/1999 416,4966/30/2000 1,626,5656/30/2000 198,5386/30/2000 475,7946/30/2006 149,3976/30/2006 764,530

BUILDING TOTALS 3,950,109 2,717,3933,567,873 4,800,5897,517,982

Structure Code J04010J04010-CORP YARD COMM/FLOOD BLDG

C 1/22/1973 127,904

BUILDING TOTALS 0 127,904127,904 0127,904

Structure Code N02001N02001-SYV OFFICE BUILDING

C 1/19/1964 97,4586/6/1974 81,394

12/8/1992 463,427

BUILDING TOTALS 544,821 129,28897,458 512,992642,280

204




EXHIBIT 8

Use StructuresMulti



AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code P03001P03001-LOMPOC 'OLD' COURT

C 4/1/1957 224,031

BUILDING TOTALS 0 0224,031 224,031224,031

Structure Code P03002P03002-LOMPOC 'OLD' COURT ADDITION

C 7/1/1979 695,7916/30/2002 2,130,8386/30/2003 114,837

BUILDING TOTALS 2,245,675 0695,791 2,941,4662,941,466

Structure Code P03003P03003-LOMPOC ADMIN. BLDG.

C 6/6/1972 454,796

BUILDING TOTALS 0 0454,796 454,796454,796

Structure Code P03004P03004-Lompoc Mental Health MISC Office

L 12/20/2002 432,250

BUILDING TOTALS 0 432,250432,250 0432,250

Structure Code P05001P05001-LOMPOC VMB

C 1/19/1935 185,583

BUILDING TOTALS 0 0185,583 185,583185,583

Structure Code T02002T02002-BETTERAVIA CENTER, BLDG D. ADMIN.

L 5/23/1991 1,824,7086/30/2006 78,6376/30/2006 122,229

BUILDING TOTALS 200,866 01,824,708 2,025,5742,025,574

Structure Code T02005T02005-BETTERAVIA BLDG C, SOCIAL SERVICES

L 7/23/1991 9,711,9033/16/1994 585,338

BUILDING TOTALS 585,338 09,711,903 10,297,24110,297,241

Structure Code T03006T03006-NORTH COUNTY TECHNICAL SERVICE BLDG

C 7/1/1977 361,702

BUILDING TOTALS 0 0361,702 361,702361,702

205




EXHIBIT 8

Use StructuresMulti



AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code T03101T03101-SM MENTAL HEALTH CENTER

C 3/15/1971 562,3396/30/1986 117,4666/30/1997 183,9414/1/2000 240,432

BUILDING TOTALS 541,839 240,432562,339 863,7461,104,178

Structure Code T03301T03301-SM JUVENILE HALL

C 1/1/1975 976,36912/30/1999 722,89912/30/1999 1,000,0006/30/2005 5,532,2116/30/2005 8,040,0006/30/2006 372,328

BUILDING TOTALS 15,667,438 9,040,000976,369 7,603,80616,643,806

Structure Code T03403T03403-SM CORP YARD GS GARAGE/ OFFICE BLDG

C 7/1/1978 246,8147/1/1978 126,420

BUILDING TOTALS 126,420 246,814246,814 126,420373,234

Structure Code T03404T03404-SM CORP. YARD STEEL GARAGE/SHOPS

C 7/1/1978 168,9607/1/1978 86,543

BUILDING TOTALS 86,543 168,960168,960 86,543255,502

Structure Code T04004T04004-SM COURT COMPLEX COURTHOUSE BLDG D

C 1/19/1954 132,0421/19/1964 153,237

10/28/1983 130,7317/1/1990 46,468

6/30/2006 146,272

BUILDING TOTALS 476,708 0132,042 608,750608,750

206




EXHIBIT 8

Use StructuresMulti



AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code T04007T04007-SM COURT COMPLEX SUP CRT/DA BLDG C

C 1/19/1954 80,3471/19/1964 93,244

10/28/1983 79,5487/1/1990 28,276

6/30/2005 3,177,252

BUILDING TOTALS 3,378,320 080,347 3,458,6663,458,666

Total Use StructuresMulti 35,530,425 56,082,184 91,612,608 15,083,241 76,529,368

207




EXHIBIT 8

Use StructuresSingle



AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code A02001A02001-MONTECITO HALL & LIBRARY

C 11/16/1942 700,549

BUILDING TOTALS 0 700,549700,549 0700,549

Structure Code C11001C11001-FIRE STATION #11

C 1/1/1967 191,050

BUILDING TOTALS 0 0191,050 191,050191,050


C 7/1/1997 1,075,4846/30/1998 120,032

BUILDING TOTALS 120,032 1,195,5161,075,484 01,195,516

Structure Code C13001C13001-FIRE STATION #13 ENGINE HOUSE

C 1/19/1958 93,261

BUILDING TOTALS 0 093,261 93,26193,261


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

Structure Code C18003C18003-FIRE STATION #18 GEN/STORAGE BLDG

D 7/15/1989 115,186

BUILDING TOTALS 0 115,186115,186 0115,186


L 7/31/1981 263,331

BUILDING TOTALS 0 0263,331 263,331263,331

Structure Code C23001C23001-FIRE STATION #23 VEHICLE GARAGE

C 3/19/1990 288,682

BUILDING TOTALS 0 0288,682 288,682288,682

208




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code C23002C23002-FIRE STATION #23 STATION HOUSE

C 3/19/1990 249,821

BUILDING TOTALS 0 0249,821 249,821249,821


C 1/19/1965 86,249

BUILDING TOTALS 0 086,249 86,24986,249

Structure Code C31004C31004-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

Structure Code C41001C41001-NEW CUYAMA FIRE STATION #41

C 6/30/2003 118,658

BUILDING TOTALS 0 118,658118,658 0118,658

Structure Code D00001D00001-LAKE CACHUMA GATE HOUSE

C 4/18/1996 146,736

BUILDING TOTALS 0 0146,736 146,736146,736

Structure Code D00076D00076-LAKE CACHUMA SEWAGE TREATMENT PLAN

C 6/30/1993 853,7786/30/1997 201,425

BUILDING TOTALS 201,425 0853,778 1,055,2031,055,203

Structure Code D24015D24015-JALAMA BEACH PARK OFFICE BUILDING

G 1/4/1982 193,818

BUILDING TOTALS 0 193,818193,818 0193,818

Structure Code D40002D40002-ARROYO BURRO BCH PRK - RESTAURANT

G 11/10/1981 290,399

BUILDING TOTALS 0 290,399290,399 0290,399

209




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code D42006D42006-GOLETA BEACH OFFICE/CARPORT

G 11/16/1981 127,4787/1/1990 176,599

BUILDING TOTALS 176,599 304,077127,478 0304,077

Structure Code D46003D46003-TUCKERS GROVE PARK OFFICE & GARAGE

G 10/13/1980 65,2741/16/1990 117,813

BUILDING TOTALS 117,813 183,08765,274 0183,087

Structure Code D62006D62006-WALLER PARK OFFICE

G 7/1/1978 488,194

BUILDING TOTALS 0 488,194488,194 0488,194

Structure Code F01006F01006-District Attorney Office Building

P 6/30/2005 6,419,136

BUILDING TOTALS 0 06,419,136 6,419,1366,419,136

Structure Code F01007F01007-JURY ASSEMBLY BUILDING

C 2/1/1998 1,300,026

BUILDING TOTALS 0 01,300,026 1,300,0261,300,026

Structure Code F01009F01009-Court Services Bldg

C 1/19/1954 42,9266/15/1987 10,6467/1/1990 10,9587/1/1990 7,7872/8/1991 300,517

BUILDING TOTALS 329,907 042,926 372,833372,833

Structure Code F01010F01010-DISTRICT ATTORNEY STORAGE

C 1/19/1954 2,3196/15/1987 5757/1/1990 4217/1/1990 5922/8/1991 16,235

BUILDING TOTALS 17,823 02,319 20,14220,142

210




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code F01011F01011-PROBATION BUILDING

G 1/19/1959 437,7583/1/1991 1,382,289

BUILDING TOTALS 1,382,289 437,758437,758 1,382,2891,820,047

Structure Code F02001F02001-HALL of RECORDS

C 1/19/1929 121,0916/1/1977 79,309

6/15/1987 8,9643/19/1991 186,6116/30/2006 3,281,502

BUILDING TOTALS 3,556,386 0121,091 3,677,4773,677,477

Structure Code F04001F04001-SB VETERANS MEMORIAL BLDG.

P 1/19/1935 335,569

BUILDING TOTALS 0 0335,569 335,569335,569

Structure Code F04002F04002-SB VMB RESIDENCE/STORAGE

P 1/19/1935 44,791

BUILDING TOTALS 0 044,791 44,79144,791

Structure Code H01001H01001-SB AHR SHELTER MAIN OFFICE

C 7/1/1980 345,8276/30/2005 944,0006/30/2005 916,0006/30/2005 2,610,0576/30/2006 150,379

BUILDING TOTALS 4,620,435 3,554,057345,827 1,412,2064,966,262

Structure Code J01001J01001-DSS Community Center

C 1/19/1963 116,5286/15/1987 111,346

BUILDING TOTALS 111,346 0116,528 227,874227,874

Structure Code J01003J01003-Coroner Offices

C 1/19/1963 15,1096/15/1987 14,437

BUILDING TOTALS 14,437 015,109 29,54629,546

211




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code J01010J01010-SOD OFFICE #2

C 1/19/1958 33,547

BUILDING TOTALS 0 033,547 33,54733,547

Structure Code J01011J01011-Sheriff Special Ops Intel Off.

C 1/19/1958 8,051

BUILDING TOTALS 0 08,051 8,0518,051

Structure Code J01015J01015-SB JUVENILE SERVICES/PROBATION

C 1/19/1958 512,211

BUILDING TOTALS 0 0512,211 512,211512,211

Structure Code J01018J01018-SB JUVENILE HALL

C 1/19/1953 194,8071/19/1966 191,8611/25/1971 185,6996/1/1991 106,007

6/30/1992 279,9155/31/2002 189,7316/30/2003 147,672

BUILDING TOTALS 1,100,885 0194,807 1,295,6921,295,692

Structure Code J02001J02001-CASA DEL MURAL BLDG #6

C 1/19/1967 78,1651/19/1967 38,2915/31/2001 84,4025/31/2001 61,5423/31/2002 36,759

BUILDING TOTALS 220,993 99,83278,165 199,325299,158

Structure Code J02004J02004-PHD ADMINISTRATION BLDG #8

P 1/19/1917 16,3191/19/1962 12,5317/1/1980 3,738

9/11/1981 8,15410/28/1983 8,7911/10/1989 15,2935/8/1989 98,619

5/31/1997 6,388

BUILDING TOTALS 153,513 016,319 169,833169,833

212




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code J02006J02006-PHD-DSS-Annex

P 1/19/1917 22,9591/19/1962 17,6297/1/1980 5,258

9/11/1981 11,47210/28/1983 12,3681/10/1989 21,5155/8/1989 138,745

5/31/1997 8,987

BUILDING TOTALS 215,974 022,959 238,934238,934

Structure Code J02007J02007-ADMHS Childrens Services

C 1/19/1936 129,2877/1/1980 21,701

10/28/1983 753,3917/1/1990 226,600

5/31/1997 37,0906/30/2006 5,188,802

BUILDING TOTALS 6,227,584 5,188,802129,287 1,168,0686,356,871

Structure Code J02020J02020-AG. COMM./WEIGHTS & MEASURES

C 1/19/1941 113,3327/1/1980 6,223

5/31/1997 10,636

BUILDING TOTALS 16,859 0113,332 130,191130,191

Structure Code J02022J02022-EMPLOYEE UNIVERSITY

P 5/31/2002 323,217

BUILDING TOTALS 0 0323,217 323,217323,217

Structure Code J02028J02028-SOCIAL SERVICE MAIN OFFICE

C 1/30/1991 8,269,0633/15/1994 750,568

BUILDING TOTALS 750,568 08,269,063 9,019,6319,019,631

213




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code J02029J02029-MENTAL HEALTH BLDG

C 1/19/1967 144,1041/19/1967 70,5925/31/2001 113,4585/31/2001 155,6023/31/2002 67,769

BUILDING TOTALS 407,422 184,051144,104 367,476551,526

Structure Code J02030J02030- V A CLINIC

C 1/19/1967 891,401

BUILDING TOTALS 0 0891,401 891,401891,401

Structure Code J03006J03006-SBC MAIN JAIL DRY FOOD STORE BLDG.

L 6/6/1972 46,749

BUILDING TOTALS 0 046,749 46,74946,749

Structure Code J03011J03011-SBC MAIN JAIL PRINT SHOP

L 6/6/1972 98,173

BUILDING TOTALS 0 098,173 98,17398,173

Structure Code J03015J03015-SBC MAIN JAIL NW ADDITION

C 7/20/1987 3,667,0977/20/1987 1,000,0007/1/1990 122,5687/1/1990 113,167

BUILDING TOTALS 1,235,735 1,000,0003,667,097 3,902,8324,902,832

Structure Code J03016J03016-SBC HONOR FARM INMATE SERVICES BLDG

C 1/19/1959 19,5266/15/1987 19,9977/1/1990 51,947

8/31/2001 89,753

BUILDING TOTALS 161,696 019,526 181,222181,222

214




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code J03017J03017-SBC H0NOR FARM MAIN BUILDING

C 1/19/1959 91,8666/15/1987 94,0817/1/1990 244,403

8/31/2001 422,274

BUILDING TOTALS 760,758 091,866 852,624852,624

Structure Code J03021J03021-SBC HONOR FARM LAUNDRY

C 9/9/1991 509,492

BUILDING TOTALS 0 0509,492 509,492509,492

Structure Code J03022J03022-SBC HONOR FARM CLASSROOM

C 1/19/1959 4,1396/15/1987 4,2397/1/1990 11,011

8/31/2001 19,025

BUILDING TOTALS 34,275 04,139 38,41438,414

Structure Code J03028J03028-SBC MAIN JAIL INMATE RECEPTION CENTER

L 4/1/1990 9,472,060

BUILDING TOTALS 0 09,472,060 9,472,0609,472,060

Structure Code J03034J03034-SHERIFF'S EMERGENCY DISPATCH CNTR

C 7/1/1997 1,982,729

BUILDING TOTALS 0 01,982,729 1,982,7291,982,729

Structure Code J03035J03035-SHERIFF ADMINISTRATION BUILDING

L 9/11/1972 490,3593/17/1986 745,5246/15/1987 197,215

BUILDING TOTALS 942,739 0490,359 1,433,0981,433,098

Structure Code J04001J04001-SHERIFF'S SHOOTING RANGE

C 6/30/2004 2,420,387

BUILDING TOTALS 0 02,420,387 2,420,3872,420,387

215




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code J04002J04002-SHERIFF'S TRAINING FACILITY BUILDING

G 6/30/2000 285,622

BUILDING TOTALS 0 285,622285,622 0285,622

Structure Code J04014J04014-CORP YARD VEHICLE OPS OFFICE/GARAGE

C 1/22/1973 133,312

BUILDING TOTALS 0 0133,312 133,312133,312

Structure Code J04019J04019-CORP YARD VEHICLE OPS SHOP

C 1/22/1973 19,251

BUILDING TOTALS 0 019,251 19,25119,251

Structure Code J04034J04034-PARKS ROAD YARD OFFICE/SHOP/PRKNG

C 2/4/1992 962,943

BUILDING TOTALS 0 0962,943 962,943962,943

Structure Code J05001J05001-FIRE DEPARTMENT ADMIN. BLDG

C 1/19/1967 147,6836/5/1991 1,684,691

BUILDING TOTALS 1,684,691 1,684,691147,683 147,6831,832,373

Structure Code J05002J05002-FIRE DEPARTMENT ADMIN. WAREHOUSE

C 1/19/1967 32,0126/5/1991 365,179

BUILDING TOTALS 365,179 365,17932,012 32,012397,191

Structure Code J05005J05005-SBCOFD Warehouse/Office

C 1/19/1967 57,0406/5/1991 650,682

BUILDING TOTALS 650,682 650,68257,040 57,040707,722

Structure Code L02001L02001-LPBC DINING HALL & KITCHEN

C 7/4/1994 1,054,2866/30/1996 117,330

BUILDING TOTALS 117,330 01,054,286 1,171,6161,171,616

216

217

218




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code N02006N02006-SYV AG COMMISSIONER'S OFFICE

C 1/19/1964 2,1526/6/1974 1,797

12/8/1992 10,233

BUILDING TOTALS 12,031 02,152 14,18314,183

Structure Code P02001P02001-VANDENBERG VILLAGE LIBRARY

C 6/30/2002 57,6776/30/2002 100,0006/30/2002 100,000

BUILDING TOTALS 200,000 257,67757,677 0257,677

Structure Code P06004P06004-LOMPOC ROAD YARD MODULAR OFFICE

C 1/19/1963 14,406

BUILDING TOTALS 0 14,40614,406 014,406

Structure Code P06005P06005-LOMPOC ROAD YARD GARAGE

C 1/19/1963 44,393

BUILDING TOTALS 0 44,39344,393 044,393

Structure Code P06007P06007-LOMPOC ROAD YARD SHOP & STOR.

C 1/19/1963 35,889

BUILDING TOTALS 0 35,88935,889 035,889

Structure Code P06008P06008-LOMPOC ROAD YARD GARAGE/SHOP/STOR

C 1/19/1963 35,889

BUILDING TOTALS 0 35,88935,889 035,889

Structure Code P07001P07001-LOMPOC COMMUNITY HEALTH SERVICES

C 1/18/1996 2,913,7754/30/2002 156,3026/30/2004 1,789,138

BUILDING TOTALS 1,945,440 1,789,1382,913,775 3,070,0774,859,215

Structure Code P07003P07003-LOMPOC DEPT OF SOCIAL SERVICES BLDG

C 12/8/1995 1,991,7864/30/2002 156,000

BUILDING TOTALS 156,000 01,991,786 2,147,7862,147,786

219




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code P07004P07004-Lompoc Wellness Center

C 6/30/2005 162,590

BUILDING TOTALS 0 162,590162,590 0162,590

Structure Code T02001T02001-BETTERAVIA BLDG B, SM PHD HEALTH CLINIC

L 5/23/1991 4,157,031

BUILDING TOTALS 0 04,157,031 4,157,0314,157,031

Structure Code T02006T02006-BETTERAVIA BLDG A PROBATION

L 5/23/1991 3,947,888

BUILDING TOTALS 0 03,947,888 3,947,8883,947,888

Structure Code T03001T03001-SM AG COMMISSIONERS PESTICIDE BLDG

C 6/30/1979 259,405

BUILDING TOTALS 0 0259,405 259,405259,405

Structure Code T03201T03201-SM SHERIFF'S SUB-STATION

C 5/10/1971 268,2596/15/1987 413,604

BUILDING TOTALS 413,604 0268,259 681,863681,863

Structure Code T03303T03303-SM JUVENILE HALL Modular 1

C 1/1/1975 55,055

BUILDING TOTALS 0 055,055 55,05555,055

Structure Code T03304T03304-SM JUVENILE HALL Modular 2

C 1/1/1975 55,055

BUILDING TOTALS 0 055,055 55,05555,055

Structure Code T03402T03402-SM CORP YARD VEHICLE OPS BLDG

C 7/1/1978 144,3527/1/1978 73,938

BUILDING TOTALS 73,938 144,352144,352 73,938218,290

220




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code T04001T04001-SM COURT COMPLEX COURT CLERKS BLDG E

C 1/19/1954 48,2941/19/1964 56,046

10/28/1983 47,8147/1/1990 16,995

BUILDING TOTALS 120,855 048,294 169,149169,149

Structure Code T04003T04003-SM COURT COMPLEX JURY ASSY BLDG F

C 12/1/1991 14,8086/30/1992 401,824

BUILDING TOTALS 401,824 014,808 416,632416,632

Structure Code T04005T04005-SM COURT COMPLEX SUPERIOR CRT BLDG B

C 1/19/1954 23,4731/19/1964 27,2417/1/1974 147,590

10/28/1983 23,2407/1/1990 8,261

BUILDING TOTALS 206,332 023,473 229,805229,805

Structure Code T04006T04006-SM COURT COMPLEX PUB. DEFEND BLDG A

C 6/30/1996 176,7156/30/2004 513,147

BUILDING TOTALS 513,147 0176,715 689,862689,862

Structure Code T04008T04008-SM COURT COMPLEX COURT BLDG G

C 7/1/1991 8,478,75112/1/1991 149,498

BUILDING TOTALS 149,498 08,478,751 8,628,2498,628,249

Structure Code X01001X01001-NEW CUYAMA MODULAR LIBRARY

C 1/19/1951 129,815

BUILDING TOTALS 0 129,815129,815 0129,815

Total Use StructuresSingle 75,823,479 30,699,048 106,522,527 24,066,059 82,456,468

221




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Total Single & Multi use 111,353,903 86,781,232 198,135,135 39,149,300 158,985,835

ACQUISTION MEANS CODES: C CONSTRUCTED D DONATED P PURCHASED L-P LEASE-PURCHASE

222

223




PENSION TRUST FUND

&

RISK MANAGEMENT

224

225


Exhibit 10 Cost Allocation Plan Supplement

Schedule of Actuary Reports

Self-Insurance Fund Report Date

Self-Funded Dental Plan April 3, 2006

Self-Insured Unemployment Insurance Fund November 22, 2006

Self-Insured Workers’ Compensation Fund November 15, 2006

Self-Insured Liability Fund November 15, 2006

Self-Insured Medical Malpractice Fund November 15, 2006

226

227

228

229

230

231

232

233

234

235

236

237

238

239

240

241

242

243

244

245

246

247

800.541.4591 1831 K Street, Sacramento, CA 95814 3760 Kilroy Airport Way, Suite 360, Long Beach, CA 90807

www.BRSrisk.com 916.244.1100 PHONE 916.244.1199 FAX 562.508.4400PHONE 562.508.4399FAX

Leadership. Trust. Solutions.

November 15, 2006

Robin WilkinsRisk Fiscal AdministratorCounty of Santa Barbara1 East Anapamu StreetSanta Barbara, CA 93101

Re: Actuarial Review of the Self-Insured Workers' Compensation Program

Dear Ms. Wilkins:

As you requested, we have completed our review of Santa Barbara County's self-insuredworkers’ compensation program. Assuming an SIR of $500,000 per occurrence, weestimate the ultimate cost of claims and expenses for claims incurred during the 2006-07and 2007-08 program years to be $8,252,000 and $8,613,000 respectively. Theseamounts include allocated loss adjustment expenses (ALAE), unallocated loss adjustmentexpenses (ULAE), and a discount for anticipated investment income. ALAE is the directcost 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 beyears into the future (e.g. claims adjusters’ salaries, taxes). The discount for investmentincome is calculated based on the likely payout pattern of the County’s claims, assuming a5% return on investments per year. For budgeting purposes, the expected cost of 2006-07and 2007-08 claims translates to rates of $2.85 and $2.91 per $100 payroll respectively.

In addition, we estimate the program’s liability for outstanding claims to be $27,385,000 asof June 30, 2006 and $27,997,000 as of June 30, 2007, again including ALAE and ULAE,and discounted for anticipated investment income. Given estimated program assets of$19,236,000 of June 30, 2006 and $23,573,000 as of June 30, 2007, the program isfunded below the expected confidence level (see Graphs 1a and 1b on Pages 11 and 12.)

The $27,385,000 estimate is the minimum liability to be booked by the County at June 30,2006 for Santa Barbara County’s workers’ compensation program, in accordance withGovernmental Accounting Standards Board (GASB) Statement #10. GASB #10 requiresthe County to accrue a liability on its financial statements for the ultimate cost of claims andexpenses associated with all reported and unreported claims, including ALAE and ULAE.GASB #10 does not prohibit the discounting of losses to recognize investment income.

248

2

Our conclusions regarding the County’s liability for unpaid loss and loss adjustmentexpenses (LAE) at June 30, 2006 are summarized in the table below.

Santa Barbara CountySelf-Insured Workers’ Compensation ProgramEstimated Liability for Unpaid Loss and LAE

at June 30, 2006Marginally Recommended Range

Expected Acceptable Low Target High Conservative70% CL 75% CL 80% CL 85% CL 90% CL

Loss and ALAE $29,340,000

ULAE 4,220,000InvestmentIncome Offset (6,175,000)

Discounted Lossand LAE $27,385,000 $29,603,000 $30,452,000 $31,465,000 $32,698,000 $34,313,000

Available Funding 19,236,000

Surplus or (Deficit) ($8,149,000) ($10,367,000) ($11,216,000) ($12,229,000) ($13,462,000) ($15,077,000)

249

3


Santa Barbara CountySelf-Insured Workers’ Compensation ProgramEstimated Liability for Unpaid Loss and LAE

at June 30, 2007Marginally Recommended Range






Surplus or (Deficit) ($4,424,000) ($6,692,000) ($7,560,000) ($8,596,000) ($9,855,000) ($11,507,000)

GASB #10 does not address an actual funding requirement for the program, but onlyspeaks to the liability to be recorded on the County’s financial statements. Becauseactuarial estimates of claims costs are subject to some uncertainty, we recommend that anamount in addition to the discounted expected loss costs be set aside as a margin forcontingencies. Generally, the amount should be sufficient to bring funding to the 75% to85% confidence level. The CSAC Excess Insurance Authority’s standards also indicate thatits members should maintain program assets for expected loss costs plus a reasonablemargin for contingencies. This may be translated into what we consider a marginallyacceptable confidence level of 70%. We consider funding to the 90% confidence level tobe conservative.

250

4

The table below shows our funding recommendations for Santa Barbara County for the2006-07 fiscal year. At a minimum the County should contribute $10,909,000 during 2006-07 to be in compliance with CSAC Excess Insurance Authority standard. The County’splanned contribution of $14,636,000 is greater than this amount.

Santa Barbara CountySelf-Insured Workers’ Compensation ProgramLoss and LAE Funding Guidelines for 2006-07

Self-Insured Retention (SIR) of $500,000Marginally Recommended Range



ULAE 2,179,000

InvestmentIncome Offset (1,831,000)

Discounted Lossand LAE $8,252,000 $9,061,000 $9,391,000 $9,762,000 $10,216,000 $10,827,000Non-claimsRelated Expenses 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000

Indicated Funding $10,100,000 $10,909,000 $11,239,000 $11,610,000 $12,064,000 $12,675,000

Rate per $100 of2006-07 Payroll $3.49 $3.77 $3.89 $4.01 $4.17 $4.38

The funding recommendations shown in the table above do not include any recognition ofthe existing funding margin at June 30, 2006.

251

5

The table below shows our funding recommendations for Santa Barbara County for the2007-08 fiscal year. Given the program’s projected funding deficit as of June 30, 2007, werecommend that the County continue the 8-year funding plan implemented two years agoto bring program assets back to the desired confidence level by June 30, 2013. Under thisplan, the County should fund the full value of each prospective year’s claims costs; but inaddition, will need to collect an amortized portion of the projected deficit as of June 30,2007. For example, to achieve funding at the 75% confidence level as of June 30, 2013,the County’s fiscal year 2007-08 contribution should total $13,132,000, including$9,802,000 for claims and loss adjustment expenses, $1,912,000 for non-claims relatedexpenses, and $1,418,000 towards the June 30, 2007 deficit.

Santa Barbara CountySelf-Insured Workers’ Compensation ProgramLoss and LAE Funding Guidelines for 2007-08

Amortized Over 6 YearsSelf-Insured Retention (SIR) of $500,000

Marginally Recommended RangeExpected Acceptable Low Target High Conservative

70% CL 75% CL 80% CL 85% CL 90% CL




(Surplus)/Deficit at6/30/07 AmortizedOver 6 Years 830,000 1,256,000 1,418,000 1,613,000 1,849,000 2,159,000



252

6

The loss projections in this report include the estimated impact of the benefit legislation AB749. We have also adjusted our loss projections for the impact on reserves of AB227 andSB228. These adjustments are based on the WCIRB’s low estimate of reserve savings,tempered to reflect the fact that the reforms have been in effect for some time now. Inaddition, we have adjusted our loss projections to reflect estimated savings as a result ofSB899.The ultimate impact on loss costs of legislated benefit adjustments are generally difficult toforecast in advance because the changes typically take place over a period of severalyears following enactment. Furthermore, actuarially derived benefit level evaluations oftenunderestimate actual future cost levels. The shortfalls result from a variety ofcircumstances, including: increases in utilization levels, unanticipated changes inadministrative procedures, and cost shifting among benefit categories. Thus, actual costincreases could differ, perhaps substantially, from the WCIRB’s estimates.

The report that follows outlines the scope of our study, its background, and ourconclusions, recommendations and assumptions. Judgments regarding theappropriateness of our conclusions and recommendations should be made only afterstudying the report in its entirety, including the graphs, attachments, exhibits andappendices. Our report has been developed for the County's internal use. It is not intendedfor general circulation.

253

254

255




November 15, 2006

Robin WilkinsRisk Fiscal AdministratorCounty of Santa Barbara1 East Anapamu StreetSanta Barbara, CA 93101

Re: Actuarial Review of the Self-Insured Liability Program

Dear Ms. Wilkins:

As you requested, we have completed our review of Santa Barbara County's self-insuredliability program. Assuming an SIR of $500,000 per occurrence, we estimate the ultimatecost of claims and expenses for claims incurred during the 2006-07 and 2007-08 programyears to be $2,485,000 and $2,547,000 respectively. These amounts include allocated lossadjustment expenses (ALAE), unallocated loss adjustment expenses (ULAE), and adiscount for anticipated investment income. ALAE is the direct cost associated with thedefense of individual claims (e.g. legal fees, investigation fees, court charges). ULAE is thecost 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 basedon the likely payout pattern of the County’s claims, assuming a 4% return on investmentsper year. For budgeting purposes, the expected cost of 2006-07 and 2007-08 claimstranslates to rates of $0.86 and $0.86 per $100 payroll respectively.

In addition, we estimate the program’s liability for outstanding claims to be $5,313,000 asof June 30, 2006 and $5,283,000 as of June 30, 2007, again including ALAE and ULAE,and discounted for anticipated investment income. This amount does not include anyprovision for the Planning and Development department’s errors and omission claims. Thetotal reserve on this group of claims is $385,000. Therefore, the program’s total liability foroutstanding claims, including the E&O claims, is $5,698,000 as of June 30, 2006 and$5,668,000 as of June 30, 2007. Given estimated program assets of $3,176,000 of June30, 2006 and $3,515,000 as of June 30, 2007, the program is funded below the expectedconfidence level (see Graphs 1a and 1b on Pages 10 and 11.)The $5,313,000 estimate is the minimum liability to be booked by the County at June 30,2006 for Santa Barbara County’s liability program, in accordance with GovernmentalAccounting Standards Board (GASB) Statement #10. GASB #10 requires the County toaccrue a liability on its financial statements for the ultimate cost of claims and expenses

256

2

associated with all reported and unreported claims, including ALAE and ULAE. GASB #10does not prohibit the discounting of losses to recognize investment income.


Santa Barbara CountySelf-Insured Liability Program

Estimated Liability for Unpaid Loss and LAEat June 30, 2006


70% CL 75% CL 80% CL 85% CL 90% CL


ULAE 918,000

InvestmentIncome (369,000)



Redundancy or(Deficiency) ($2,137,000) ($2,775,000) ($3,056,000) ($3,386,000) ($3,800,000) ($4,347,000)

Planning & Dev.E&O Reserves $385,000 $385,000 $385,000 $385,000 $385,000 $385,000

Redundancy or(Deficiency)w/provision forE&O Claims ($2,522,000) ($3,160,000) ($3,441,000) ($3,771,000) ($4,185,000) ($4,732,000)

257

3



Estimated Liability for Unpaid Loss and LAEat June 30, 2007


70% CL 75% CL 80% CL 85% CL 90% CL


ULAE 1,080,000

InvestmentIncome (367,000)



Redundancy or(Deficiency) ($1,768,000) ($2,402,000) ($2,682,000) ($3,010,000) ($3,422,000) ($3,966,000)

Planning & Dev.E&O Reserves $385,000 $385,000 $385,000 $385,000 $385,000 $385,000

Redundancy or(Deficiency)w/provision forE&O Claims ($2,153,000) ($2,787,000) ($3,067,000) ($3,395,000) ($3,807,000) ($4,351,000)

GASB #10 does not address an actual funding requirement for the program, but onlyspeaks to the liability to be recorded on the County’s financial statements. Becauseactuarial estimates of claims costs are subject to some uncertainty, we recommend that anamount in addition to the discounted expected loss costs be set aside as a margin forcontingencies. Generally, the amount should be sufficient to bring funding to the 75% to85% confidence level. The CSAC Excess Insurance Authority’s standards also indicate thatits members should maintain program assets for expected loss costs plus a reasonablemargin for contingencies. This may be translated into what we consider a marginallyacceptable confidence level of 70%. We consider funding to the 90% confidence level tobe conservative.

258

4

The table below shows our funding recommendations for Santa Barbara County for the2006-07 fiscal year. At a minimum the County should contribute $6,076,000 during 2006-07 to be in compliance with CSAC Excess Insurance Authority standard. The County’splanned contribution of $6,000,000 is less than this amount.


Loss and LAE Funding Guidelines for 2006-07Self-Insured Retention (SIR) of $500,000


70% CL 75% CL 80% CL 85% CL 90% CL


ULAE 900,000

InvestmentIncome Offset (239,000)





259

5

The table below shows our funding recommendations for Santa Barbara County for the2007-08 fiscal year. Given the program’s projected funding deficit as of June 30, 2007, werecommend that the County implement a 3-year funding plan to bring program assets backto the desired confidence level by June 30, 2010. Under this plan, the County should fundthe full value of each prospective year’s claims costs; but in addition, will need to collect anamortized portion of the projected deficit as of June 30, 2007. For example, to achievefunding at the 75% confidence level as of June 30, 2010, the County’s fiscal year 2007-08contribution should total $7,515,000, including $3,237,000 for claims and loss adjustmentexpenses, $3,349,000 for non-claims related expenses, and $929,000 towards the June30, 2007 deficit.


Loss and LAE Funding Guidelines for 2007-08Amortized Over 3 Years




ULAE 935,000InvestmentIncome Offset (244,000)


(Surplus)/Deficit at6/30/07 AmortizedOver 3 Years 612,000 832,000 929,000 1,043,000 1,185,000 1,374,000



260

261




November 15, 2006

Ms. Robin WilkinsRisk Fiscal AdministratorCounty of Santa Barbara1 East Anapamu Street, 2nd FloorSanta Barbara, CA 93101

Re: Actuarial Review of the Self-Insured Medical Malpractice Program

Dear Ms. Wilkins:

As you requested, we have completed our review of Santa Barbara County's self-insuredmedical malpractice program. Assuming an SIR of $500,000 per occurrence, we estimatethe ultimate cost of claims and expenses for claims incurred during the 2006-07 and 2007-08 program years to be $312,000 and $319,000 respectively. These amounts includeallocated loss adjustment expenses (ALAE), unallocated loss adjustment expenses(ULAE), and a discount for anticipated investment income. ALAE is the direct costassociated with the defense of individual claims (e.g. legal fees, investigation fees, courtcharges). ULAE is the cost to administer all claims to final settlement, which may be yearsinto the future (e.g. claims adjusters’ salaries, taxes). The discount for investment incomeis calculated based on the likely payout pattern of the County’s claims, assuming a 4%return on investments per year. For budgeting purposes, the expected cost of 2006-07 and2007-08 claims translates to rates of $0.61 and $0.61 per $100 payroll respectively.

In addition, we estimate the program’s medical malpractice for outstanding claims to be$412,000 as of June 30, 2006 and $555,000 as of June 30, 2007, again including ALAEand ULAE, and discounted for anticipated investment income. Given estimated programassets of $2,658,000 of June 30, 2006 and $2,604,000 as of June 30, 2007, the programis funded well above the 95% confidence level (see Graphs 1a and 1b on Pages 10 and11.)

The $412,000 estimate is the minimum medical malpractice to be booked by the County atJune 30, 2006 for Santa Barbara County’s medical malpractice program, in accordancewith Governmental Accounting Standards Board (GASB) Statement #10. GASB #10requires the County to accrue a medical malpractice on its financial statements for theultimate 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 torecognize investment income.

262

2

Our conclusions regarding the County’s medical malpractice for unpaid loss and lossadjustment expenses (LAE) at June 30, 2006 are summarized in the table below.

Santa Barbara CountySelf-Insured Medical Malpractice Program

Estimated Medical Malpractice for Unpaid Loss and LAEat June 30, 2006


70% CL 75% CL 80% CL 85% CL 90% CL

Loss and ALAE $413,000


Discounted Lossand LAE $412,000 $496,000 $547,000 $605,000 $678,000 $775,000


Surplus or (Deficit) $2,246,000 $2,162,000 $2,111,000 $2,053,000 $1,980,000 $1,883,000

263

3

Our conclusions regarding the County’s medical malpractice for unpaid loss and lossadjustment expenses (LAE) at June 30, 2007 are summarized in the table below.


Estimated Medical Malpractice for Unpaid Loss and LAEat June 30, 2007


70% CL 75% CL 80% CL 85% CL 90% CL



Discounted Lossand LAE $555,000 $669,000 $736,000 $815,000 $913,000 $1,045,000


Surplus or (Deficit) $2,049,000 $1,935,000 $1,868,000 $1,789,000 $1,691,000 $1,559,000

GASB #10 does not address an actual funding requirement for the program, but onlyspeaks to the medical malpractice to be recorded on the County’s financial statements.Because actuarial estimates of claims costs are subject to some uncertainty, werecommend that an amount in addition to the discounted expected loss costs be set asideas a margin for contingencies. Generally, the amount should be sufficient to bring fundingto the 75% to 85% confidence level. The CSAC Excess Insurance Authority’s standardsalso indicate that its members should maintain program assets for expected loss costs plusa reasonable margin for contingencies. This may be translated into what we consider amarginally acceptable confidence level of 70%. We consider funding to the 90%confidence level to be conservative.

264

4

The table below shows our funding recommendations for Santa Barbara County for the2006-07 fiscal year. At a minimum the County should contribute $646,000 during 2006-07to be in compliance with CSAC Excess Insurance Authority standard. The County’splanned contribution of $335,000 is less than this amount. However, these figures do nottake into account the current surplus.


Loss and LAE Funding Guidelines for 2006-07Self-Insured Retention (SIR) of $500,000


70% CL 75% CL 80% CL 85% CL 90% CL


ULAE 29,000


Discounted Lossand LAE $312,000 $375,000 $433,000 $500,000 $583,000 $692,000Non-claimsRelated Expenses 271,000 271,000 271,000 271,000 271,000 271,000

Indicated Funding $583,000 $646,000 $704,000 $771,000 $854,000 $963,000



265

5

The table below shows our funding recommendations for Santa Barbara County for the2007-08 fiscal year. Given the program’s projected funding surplus as of June 30, 2007,we recommend that the County implement a 5-year funding plan to bring program assetsback to the desired confidence level by June 30, 2012. The program is projected to befunded above the 95% confidence level as of June 30, 2007. If the County desires todecrease the confidence level of the program, we recommend that the County do this overa five year period. Below, we provide funding guidelines to bring program assets back tothe desired confidence level by June 30, 2012. Under this plan, the County should fund thefull value of each prospective year’s claims costs; but in addition, may need to return anamortized portion of the projected surplus as of June 30, 2007. For example, to achievefunding at the 75% confidence level as of June 30, 2012, the County’s fiscal year 2007-08contribution should total $323,000, including $442,000 for claims and loss adjustmentexpenses, $284,000 for non-claims related expenses, less $403,000 towards the June 30,2007 surplus.


Loss and LAE Funding Guidelines for 2007-08Amortized Over 5 Years




ULAE 31,000


Discounted Lossand LAE $319,000 $383,000 $442,000 $511,000 $596,000 $707,000Non-claimsRelated Expenses 284,000 284,000 284,000 284,000 284,000 284,000(Surplus)/Deficit at6/30/07 AmortizedOver 5 Years (442,000) (418,000) (403,000) (386,000) (365,000) (337,000)

Indicated Funding $161,000 $249,000 $323,000 $409,000 $515,000 $654,000


266

267

THE END

268

Documents

COST ALLOCATION PLAN...2/11/2007 County of Santa Barbara OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2007-2008 General Comments This Cost Allocation Plan (The Plan)